Distribution of assets.

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179.74 Distribution of assets. Except as provided in s. 179.105 (3), on the winding up of a limited partnership, the assets shall be distributed in the following order:

(1) To creditors, including partners who are creditors, in satisfaction of liabilities of the limited partnership other than liabilities for distributions to partners under s. 179.51 or 179.54.

(2) Except as provided in the partnership agreement, to partners and former partners in satisfaction of liabilities for distributions under s. 179.51 or 179.54.

(3) Except as provided in the partnership agreement, to partners in the following order:

(a) For the return of their contributions in the proportions in which the partners share in distributions.

(b) For their partnership interests in the proportions in which the partners share in distributions.

History: 1983 a. 173; 1989 a. 232.


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