Age spots on the shoulder and back. Age spots â also called liver spots and solar lentigines â are flat tan, brown or black spots. They vary in size and usually appear on the face, hands, shoulders and arms â areas most exposed to the sun.
A limited liability partnership (LLP) is a partnership in which some or all partners (depending on the jurisdiction) have limited liabilities.It therefore exhibits elements of partnerships and corporations. In an LLP, one partner is not responsible or liable for another partner's misconduct or negligence.LP is different from Limited partnership.It operates like a limited partnership, but in llp each member of the is protected from personal liability, except to the extent of their capital contribution in the LLP. 1.
(In a PC that is not an S corporation, both the firm and the shareholders are taxed on the firmâs income.) An LLP may have an unlimited number of partners, and it combines the tax advantages of a general partnership with the liability protections of a corporation. But the LLP is a relatively new invention.