N.Y. Partnership Law Section 2
General definitions

As used in this chapter “court” includes every court and judge having jurisdiction in the case; “Business” includes every trade, occupation, or profession; “Person” includes individuals, partnerships, corporations, and other associations; “Bankrupt” includes bankrupt under the federal bankruptcy act or insolvent under any state insolvent act; “Conveyance” includes every assignment, lease, mortgage, or encumbrance; “Real property” includes land and any interest or estate in land. “Foreign professional service corporation” has the meaning given to it in subdivision (d) of Business Corporation Law § 1525 (Definitions)section fifteen hundred twenty-five of the business corporation law. “Foreign professional service limited liability company” has the meaning given to it in subdivision (a) of Limited Liability Company Law § 1301 (Definitions)section thirteen hundred one of the limited liability company law. “Foreign limited liability partnership” means (i) any partnership without limited partners operating under an agreement governed by the laws of any jurisdiction, other than this state, each of whose partners is a professional authorized by law to render a professional service within this state and who is or has been engaged in the practice of such profession in such partnership or a predecessor entity, or will engage in the practice of such profession in the foreign limited liability partnership within thirty days of the date of the effectiveness of the notice provided for in subdivision (a) of § 121-1502 (New York registered foreign limited liability partnership)section 121-1502 of this chapter or each of whose partners is a professional, at least one of whom is authorized by law to render a professional service within this state and who is or has been engaged in the practice of such profession in such partnership or a predecessor entity, or will engage in the practice of such profession in the foreign limited liability partnership within thirty days of the date of the effectiveness of the notice provided for in subdivision (a) of § 121-1502 (New York registered foreign limited liability partnership)section 121-1502 of this chapter, (ii) any partnership without limited partners operating under an agreement governed by the laws of any jurisdiction, other than this state, authorized by, or holding a license, certificate, registration or permit issued by the licensing authority pursuant to, the education law to render a professional service within this state, which renders or intends to render professional services within this state and which is denominated as a registered limited liability partnership or limited liability partnership under such laws, regardless of any difference between such laws and the laws of this state, or

(iii)

a foreign related limited liability partnership; except that all partners of a foreign limited liability partnership that provides health, professional engineering, land surveying, geologic, architectural and/or landscape architectural services in this state shall be licensed in this state. “Licensing authority” means the regents of the university of the state of New York or the state education department, as the case may be, in the case of all professions licensed under title eight of the education law, and the appropriate appellate division of the supreme court in the case of the profession of law. “New York registered foreign limited liability partnership” means a foreign limited liability partnership which has filed a notice pursuant to subdivision (a) of § 121-1502 (New York registered foreign limited liability partnership)section 121-1502 of this chapter that has not been withdrawn or revoked and which complies with subdivision (1) of § 121-1502 (New York registered foreign limited liability partnership)section 121-1502 of this chapter. “Profession” includes any practice as an attorney and counsellor-at-law or as a licensed physician, and those professions designated in title eight of the education law. “Professional” means an individual duly authorized to practice a profession, a professional service corporation, a professional service limited liability company, a foreign professional service limited liability company, a registered limited liability partnership, a foreign limited liability partnership, a foreign professional service corporation or a professional partnership. “Professional partnership” means (1) a partnership without limited partners each of whose partners is a professional authorized by law to render a professional service within this state, (2) a partnership without limited partners each of whose partners is a professional, at least one of whom is authorized by law to render a professional service within this state or (3) a partnership without limited partners authorized by, or holding a license, certificate, registration or permit issued by the licensing authority pursuant to the education law to render a professional service within this state; except that all partners of a professional partnership that provides medical services in this state must be licensed pursuant to article 131 of the education law to practice medicine in this state and all partners of a professional partnership that provides dental services in this state must be licensed pursuant to article 133 of the education law to practice dentistry in this state; and further except that all partners of a professional partnership that provides professional engineering, land surveying, geologic, architectural and/or landscape architectural services in this state must be licensed pursuant to article 145, article 147 and/or article 148 of the education law to practice one or more of such professions in this state. “Professional service” means any type of service to the public that may be lawfully rendered by a member of a profession within the purview of his or her profession. “Professional service corporation” means (i) a corporation organized under article fifteen of the business corporation law and (ii) any other corporation organized under the business corporation law or any predecessor statute, which is authorized by, or holds a license, certificate, registration or permit issued by, the licensing authority pursuant to the education law to render professional services within this state. “Professional service limited liability company” means a limited liability company organized under article twelve of the limited liability company law. “Registered limited liability partnership” means a partnership without limited partners operating under an agreement governed by the laws of this state, registered under § 121-1500 (Registered limited liability partnership)section 121-1500 of this chapter and complying with § 121-1501 (Name of registered limited liability partnership)section 121-1501 of this chapter. “Foreign related limited liability partnership” means a partnership without limited partners operating under an agreement governed by the laws of any jurisdiction, other than this state, which (i) is denominated as a limited liability partnership or registered limited liability partnership under such laws, (ii) is not a foreign limited liability partnership under clause (i) or (ii) of the paragraph defining foreign limited liability partnership in this section, (iii) is affiliated with a professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership that is a professional partnership under this section or a foreign limited liability partnership under clause (i) or (ii) of the paragraph defining foreign limited liability partnership in this section, and

(iv)

renders services related or complementary to the professional services rendered by, or provides services or facilities to, such professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership or foreign limited liability partnership. For purposes of this paragraph, such a partnership is affiliated with a professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership or foreign limited liability partnership if (1) at least a majority of partners in one partnership are partners in the other partnership, (2) at least a majority of the partners in each partnership also are partners, hold interests or are members in a limited liability company or other business entity, and each partnership renders services pursuant to an agreement with such limited liability company or other business entity, or

(3)

the partnerships or the partnership and such professional service limited liability company, such foreign professional service limited liability company, such professional service corporation, or such foreign professional service corporation are affiliates within the meaning of paragraph (a) of Business Corporation Law § 912 (Requirements relating to certain business combinations)section nine hundred twelve of the business corporation law. “Related limited liability partnership” means a partnership without limited partners operating under an agreement governed by the laws of this state, which (i) is not a professional partnership under this section, (ii) is affiliated with a professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership that is a professional partnership under this section or a foreign limited liability partnership under clause (i) or (ii) of the paragraph defining foreign limited liability partnership in this section, and

(iii)

renders services related or complementary to the professional services rendered by, or provides services or facilities to, such professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership or foreign limited liability partnership. For purposes of this paragraph, such a partnership is affiliated with a professional service limited liability company, foreign professional service limited liability company, professional service corporation, foreign professional service corporation, registered limited liability partnership or foreign limited liability partnership if (1) at least a majority of partners in one partnership are partners in the other partnership, (2) at least a majority of the partners in each partnership also are partners, hold interests or are members in a limited liability company or other business entity, and each partnership renders services pursuant to an agreement with such limited liability company or other business entity, or

(3)

the partnerships or the partnership and such professional service limited liability company, such foreign professional service limited liability company, such professional service corporation, or such foreign professional service corporation are affiliates within the meaning of paragraph (a) of Business Corporation Law § 912 (Requirements relating to certain business combinations)section nine hundred twelve of the business corporation law.

Source: Section 2 — General definitions, https://www.­nysenate.­gov/legislation/laws/PTR/2 (updated Nov. 25, 2016; accessed Jul. 19, 2025).

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Verified:
Jul. 19, 2025

Last modified:
Nov. 25, 2016

§ 2. Gen. definitions's source at nysenate​.gov

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