Recently, you attended an alumni gathering online. A friend from your days at NMSU proposes you form a partnership to offer consulting services. That friend currently has a contract in hand that would provide approximately 12 months of engineering consulting work for the two of you at about $100,000 a month that you will share equally plus per diem expenses and travel (paid by client). To do this partnership, you must resign from your day job at Engulf and Devour where you are currently Director of Irrelevant Modeling at a salary of $125,000 per year plus various benefits including health care and retirement worth about another $50,000 per year. Things are looking bleak at E&D as you are finally experiencing the joys of management under budget reductions. A new job might be attractive. As a dedicated follower of this class, you recognize a number of issues that you must address before forming this relationship. Of special interest is your concern about the future for the new partnership.