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of <h1>Partnership goodwill includes reputation and customer connections, becomes distributable asset upon dissolution requiring express assignment for name usage</h1> Goodwill represents the value of a business in successor's hands, encompassing reputation, customer connections, and advantages acquired through business operations. It includes the right to use business names and benefits from continuity of operations. In partnerships, goodwill forms part of distributable assets upon dissolution. Partners may use firm names unless suggesting continued partnership of departed members. Express assignment is required for purchasers to use outgoing partner names. Surviving partners retain rights to operate similar businesses, though this may diminish goodwill value for deceased partner estates.
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