A Certificate of Formation is filed with the Secretary of State just as for a corporation. No formal documents required. Owner is personally liable for all debts and tort claims. No formal documents required. But a written partnership agreement is recommended.
All partners are personally liable equally for all debts and tort claims.
A written partnership agreement is required. File with Secretary of State. Only the general partner is personally liable for contractual debts. Corporation Articles of Incorporation are required. File with Secretary of State.