An exempted limited partnership (an "ELP") is the most commonly used Cayman Islands partnership for international transactions. This memorandum describes certain features of an ELP. It is intended to be a summary only, and is not exhaustive. It is not a substitute for detailed legal advice, which can be obtained from your usual Walkers contact.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.