The partner(s) have the primary right to acquire the deceased`s shares in the partnership with the partner`s heirs and/or assignees, or to terminate and liquidate the partnership activity. The partner or partners must notify in writing to the executor, the administrator, the addressee of the assignment or the legal heirs known to the deceased, at the last known address of this heir, the intention to acquire the deceased`s participation in the partnership. The future of the partnership activity must be explained by explaining the process of joining new partners. In addition, you need to mention what happens when the partner dies or withdraws from their partnership. Even in the event of dissolution of the partnership, there must be instructions. The contributing partner of the sofa could end in an unexpected windfall and a big tax bill. .