Massachusetts General Laws
Mass. Gen. Laws ch. 108A, § 26 (2026)
Interest in partnership; profits
✓ current as of July 2026
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Section 26. A partner's interest in the partnership is his share of the profits and surplus, and the same is personal property.
Notes of Decisions
Cited in 2
cases, 1989–2011 · leading case: Adams v. Adams, 945 N.E.2d 844 (Mass. 2011).
Adams v. Adams, 945 N.E.2d 844 (Mass. 2011). “c. 208, § 34. We read the partnership statute as support for the proposition that a partnership interest fits squarely within the ambit of the "profit-sharing" language in the equitable distribution statute.”
Normandin v. Normandin (In Re Normandin), 106 B.R. 14 (Bankr. D. Mass. 1989). “Mass.Gen.L. ch. 108A, § 26 (Law.Co-op.1985).”
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