Abstract: The present invention relates to a method for investing in a partnership comprising: (a) identifying the partnership which is the subject of an investment by an investor selected from the group consisting of at least one institutional investor, foreign investor and retail investor; (b) establishing a first class of partnership interests in the partnership, wherein the first class of partnership interests are entitled to cash distributions as defined in a partnership agreement of the partnership; (c) establishing a second class of partnership interests in the partnership, wherein the second class of partnership interests are entitled to cash distributions as defined in the partnership agreement ; and (d) to the extent where the first class of partnership interests is entitled to cash distributions and the second class of partnership interests is not, in lieu of such cash distributions, the second class receives an increased interest in the partnership interests.