2. Distribution in kind can be made to limited partners;

3. The general partner of the fund can control the partnership enterprise to a great extent;

4. General partners can share the profits of the fund and enjoy capital gains tax treatment instead of ordinary income tax treatment;

5. Limited partnership has a limited term and is generally agreed in advance;

6. Limited partners only bear limited liability for their capital contributions, and general partners bear unlimited liability;

7. Having operational flexibility and commercial confidentiality;

8. According to section 35 1 of the revised Internal Revenue Code of the United States, limited partnerships can usually be established as tax-exempt entities.

9. A limited partnership enterprise only needs to register basic information such as the general partner's name, registered office address, partnership purpose and partnership term (indefinite partnership is allowed), and it is not necessary to provide a list of limited partners and capital contribution to any government agency in Cayman Islands.