For various reasons, Ed has decided to create a family limited partnership. One of Ed's income tax panning objectives is to shift partnership income from himself (the general partner) to his four adult children (limited partners). In order to effectively shift partnership income, Ed should:

a) Retain all control over the distribution of partnership income. 

b) Limit his management powers to those consistent with normal partnership operations. 

c) Not hold the limited partner out to the public as a partner. 

d) Avoid putting in writing the rights of the partners.