JD Supra: “Even though such audits [under the new rules] may not occur until years after the January 1 date, partners and their partnerships, ought to begin immediately to consider amendment of partnership [and operating] agreements to reflect the new audit regime. . . . advisors and partners [and members] ought to look to the amendment of partnership [and operating] agreements now in order to, at the very least, name a partnership representative and set forth the parameters of the authority of such person between the partners. January 1, 2018 is not far off.