Bradley Arant Boult Cummings LLP:  “the new federal partnership income tax audit rules, which are scheduled to take effect on January 1, 2018, will have significant implications for the taxation of partnerships and their partners. . . . Every partnership agreement must be reviewed–soon . . . . There are a number of items related to the new partnership audit rules that need to be addressed in any new or amended partnership agreement. . . . When should these amendments be made? Now.”