Return of surplus to partners requires liquidator to file a provisional partners list for distribution following winding-up.

When a surplus remains after payment in full of admitted creditor claims and subsequent interest, partners are entitled to return of assets. Unless the Tribunal dispenses with settlement of a partners list, the liquidator must prepare and file with the Tribunal, within fifteen days after confirmation of the sale, a provisional list of partners showing names, addresses and amounts of contribution in Form No.50.

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