Iowa Code

Iowa Code § 486A.201 (2026)

Partnership as entity

✓ current as of July 2026

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1. A partnership is an entity distinct from its partners.

2. A limited liability partnership continues to be the same entity that existed before the filing of a statement of qualification under section 486A.1001. 98 Acts, ch 1201, §8, 79, 82 \n

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 2004–2022 · leading case: In Re Calhoun, 312 B.R. 380 (Bankr. D. Iowa 2004).

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In Re Calhoun, 312 B.R. 380 (Bankr. D. Iowa 2004). “Iowa Code § 486A.201. A corporation is also a separate and distinct entity.”

Garnett, 132 T.C. 368 (1970). “is generally subject to the provisions of the applicable general partnership statute. Id. ; see Iowa Code Ann.”

In re the Marriage of Davis (Iowa Ct. App. 2022). “Iowa Code § 486A.201. Thus partnership property is not property of the partners individually.”

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