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Problem 3
Sama and Serena are new partners who want to investigate alternatives for allocations of profits and losses. They think they are 64:40 partners, but have reasons to believe
they want to make some different allocations (i.e., not in accordance with their interests in the partnership). Write a short memo to Sama and Serena explaining, in terms they can understand, what requirements would apply to make these “special allocations.”

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