{"data":{"id":"us-ne/neb.-rev.-stat.-67-409","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 67-409","heading":"Neb. Rev. Stat. § 67-409","body":"(1) A partnership is an entity distinct from its partners.\n\n(2) A limited liability partnership is a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska, except that a registered limited liability partnership in which the partners are members of a family, or a trust created for the benefit of a member of that family, related to one another within the fourth degree of kindred according to the rules of civil law, or their spouses, at least one of whom is a person residing on or actively engaged in the day-to-day labor and management of the farm or ranch and none of whom are nonresident aliens, is not a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska. A limited liability partnership continues to be the same entity that existed before the filing of a statement of qualification under section 67-454 .","path":["NE Code","Chapter 67"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=67-409","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"a6d7d86669031fded06997304f06a318e0cc1e0b775e2f1be2479383e74ed445","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-67-408","next":"us-ne/neb.-rev.-stat.-67-410"},"notice":"GroundRules: Original legal text. Not legal advice."}