The average partner received a lump sum of $7.8 million from the sale.

The loan's terms required that Summit be paid before the general partners received fees.

Each active partner receives an e-mail that contains Form 8635 and program information.

This done, the shares were cut and each partner received his.

The private partners will receive up to 40 percent of the profits.

The investors, or limited partners, receive 50 percent of any profits.

At other firms, few partners regularly receive detailed financial reports.

We assumed that one partner, in both best and worst cases, received a small pension.

His female associate and former partner received a one year's suspended sentence.

These limited partners will not receive big bonuses as the investment bank issues shares.