Entrepreneur:  “The IRS will begin a new way of auditing [LLCs taxed as] partnerships starting in the 2018 tax year. Partnerships need to develop a roadmap before venturing into this new frontier. . . . With these new rules comes the potential for a host of new disputes among partners. . . . Like going to the dentist, an update to the . . . [operating] agreement may be a dreaded but necessary task to provide for this roadmap.  In this article, I outline the basics of the new rules, their impact on partnerships and actionable steps businesses can take now to prepare. . . . A revised partnership or member agreement is the only way to contractually address and diffuse these potential issues before they arise.”