O O is a family limited partnership whose general partner is U , a corporation wholly-owned by T . The limited partners of O are themselves limited partnerships whose general partner also is U . Thus, O is a private investment vehicle solely for the A Children and the B Children and their issue, as well as for T , to the extent of his investment through U . U does not receive any compensation from O in connection with its operation of that fund. O currently trades commodity interests.
P P is a family limited partnership whose general partner is U .
The limited partners of P are three trusts for the benefit of the A Children. Thus, similar to O , P is a private investment vehicle solely for the benefit of the A Children and for T , to the extent of his investment through U . The A Children are the limited partners of both Q and R . The limited partners of S are four trusts for the benefit of the issue of the A Children. Thus, each of the QRS Partnerships is a private investment vehicle for the A Children and, in the case of S , their issue.