John would like to form a fireworks business with his two brothers. He has asked for your advice on what type of entity would be most appropriate to use for this business. You know that the brothers come from a wealthy family and have significant personal assets that they do not want to risk with this new business venture. All brothers desire to be active decision-makers in the business. They are not afraid of paperwork or required filings and desire to be taxed as a partnership. What form of entity would be best for John and his brothers?