PAC File Best Practices | Web Security Gateway (Anywhere) | Version 7.x. A Proxy Auto-Configuration (PAC) file is a JavaScript function definition that determines whether web browser requests (HTTP, HTTPS, and FTP) go direct to the destination or are forwarded to a web proxy server.
For partners and shareholders who opt out of the composite filing, the partnership or S corporation must remit the withholding on Indiana distributions into a nonresident withholding account.
Liability. While pass-through taxation is an advantage, owners of a partnership have unlimited personal liability. In general, each partner in a partnership is jointly liable for the partnership's obligations. Joint liability means that the partners can be sued as a group. Several liability means that the partners are individually liable. In some states, each partner is both jointly and severally liable for the damages resulting from the wrongdoing of other partners, and for the debts and obligations of the partnership. Three rules for liability in a partnership are: Every partner is liable for his or her own actions.