A partnership in liquidation has satisfied all of its non-partner liabilities and has cash available for distribution

Question:

A partnership in liquidation has satisfied all of its non-partner liabilities and has cash available for distribution to partners. Under what circumstances would it be permissible to divide available cash in the profit and loss sharing ratios of the partners?

Distribution
The word "distribution" has several meanings in the financial world, most of them pertaining to the payment of assets from a fund, account, or individual security to an investor or beneficiary. Retirement account distributions are among the most... Liquidation
Liquidation in finance and economics is the process of bringing a business to an end and distributing its assets to claimants. It is an event that usually occurs when a company is insolvent, meaning it cannot pay its obligations when they are due.... Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...