All of the Big 4 accounting firms changed their ownership form from a general partnership to a limited liability partnership. For each of following statements, select "Yes" if it describes a reason for the ownership change from a general partnership to a limited liability partnership; otherwise select "No". A general partnership is subject to taxation, whereas a limited liability partnership is not. Under the general partnership form, there is unlimited liability with the personal assets of each of the firm partners being subject to the claims of the partnership creditors. Under a LLP, the only partners whose personal assets are at risk to pay a judgment are those actually involved in the negligence or wrongdoing at issue. The limited liability partnership form provides limited liability to all the partners. Their liability is limited to the amount invested plus any additional amount they agreed to invest.