(a) A partnership is a separate legal entity which is an entity distinct from its partners unless otherwise provided in a statement of partnership existence or a statement of qualification and in a partnership agreement.
(b) A limited liability partnership continues to be the same partnership that existed before the filing of a statement of qualification under § 15-1001 of this title.
Structure Delaware Code
Chapter 15. DELAWARE REVISED UNIFORM PARTNERSHIP ACT
Subchapter II. Nature of Partnership
§ 15-201. Partnership as entity.
§ 15-202. Formation of partnership; powers.
§ 15-203. Partnership property.
§ 15-204. When property is partnership property.
§ 15-205. Admission without contribution or partnership interest.