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While the plans are theoretically available to any size firm, Ms. Shapiro said they worked best for sole proprietorships and small partnerships, limited liability companies and S corporations.
Newly qualified architects can start careers in a range of different sized companies, from very small partnerships to very large architecture firms.
In London, these small partnerships were called "issuing houses" because they issued stocks and bonds but didn't trade or distribute them.
That difference did not matter for a long time, because the small partnerships were still extremely successful, and most of their trade was with Africa or Asia.
Most Wall Street firms were relatively small partnerships, meaning that any penalties essentially came out of the pockets of the people who ran them.
"We have small partnerships that are becoming unviable because of issues of recruitment, retention, impossible workload, GP illness and 'single-handers' [GPs running a practice alone] retiring.
Similar(42)
But after a few decades as an accountant, first at a top 20 firm and then at a small partnership, she'd had it.
While we may see one or two more institutions explore having campuses here, we are more likely to see small partnership centres develop first in the hope of opening something bigger when the legislation allows.
While he had never met Mr. Fuld during his time at Lehman, Mr. Dillian said he admired the former chief for expanding Lehman from a small partnership to a major financial services firm.
When IBM eventually decided to enter the microcomputer business in 1980, it called on Microsoft for both a programming language and an operating system, and the small partnership was on its way to becoming the largest software company in the world.
We're a small partnership".
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