Specified Member

A member of a partnership that, in the fiscal period of the partnership, is

  • a limited partner at any time in the fiscal period; or
  • a silent partner, namely,
    • a member that is not actively engaged in the activities of the partnership, with the exception of activities related to the financing of the partnership, or
    • a member that does not carry on (otherwise than as a member of another partnership) a business similar to that carried on by the partnership, on a regular, continuous and substantial basis, at any time during that part of the fiscal period during which the business of the partnership is ordinarily carried on and the member is a member of the partnership.

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