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Kentucky · Snapshot 09/05/2026

KRS 362.409: Records to be kept.

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Where this section sits in the code
  1. KRS Chapter 362

(1) Each limited partnership shall keep, at the office referred to in KRS 362.407(2), the

following records:

(a) A current list of the full names and last known business, residence, or mailing

addresses of all partners, separately identifying in alphabetical o rder the

general partners and the limited partners;

(b) A copy of the certificate of limited partnership and all certificates of

amendment thereto, together with executed copies of any powers of attorney

pursuant to which any certificate was executed;

(c) Copies of the limited partnership's federal, state and local income tax returns

and reports, if any, for the three (3) most recent years;

(d) Copies of any then effective written partnership agreement and of any

financial statements of the limited partners hip for the three (3) most recent

years; and

(e) Unless contained in a written partnership agreement, a writing setting out:

1. The amount of cash and a description and statement of the agreed value

of the other property or services contributed by each par tner and which

each partner has agreed to contribute;

2. The times at which, or events upon the happening of which, any

additional contributions agreed to be made by each partner are to be

made;

3. Any right of a partner to receive distributions, or of a g eneral partner to

make distributions to a partner, that includes a return of all or any part of

the partner's contribution; and

4. Any events upon the happening of which the limited partnership is to be

dissolved and its affairs wound up.

(2) Records kept under this section may be inspected and copied during ordinary

business hours at the reasonable request, and at the expense, of any partner.

Collected 2026-09-05T20:58:55Z. Source file · JSON

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