We report here on the highlights from the third quarter of 2020.

First Department

Revised Limited Partnership Act. Is an unsigned amendment of a limited partnership agreement altering the allocation of distributions and tax losses enforceable? Expressing surprise that "this presents an issue of first impression," the First Department in A&F Hamilton Hgts. Cluster v. Urban Green Mgt., 186 A.D.3d 409 (1st Dept. Aug. 6, 2020), held such an amendment ineffective.