When an obligation is incurred is determined by other law. See Section 104(a). Under that law, and for the limited purpose of determining when partnership contract obligations are incurred, the reasonable expectations of creditors and the partners are paramount. Therefore, partnership obligations under or relating to a note, contract, or other agreement generally are incurred when the note, contract, or other agreement is made. Also, an amendment, modification, extension, or renewal of a note, contract, or other agreement should not affect or otherwise reset the time at which a partnership obligation under or relating to that note, contract, or other agreement is incurred, even as to a claim that relates to the subject matter of the amendment, modification, extension, or renewal. A note, contract, or other agreement may expressly modify these rules and fix the time a partnership obligation is incurred thereunder.

For the limited purpose of determining when partnership tort obligations are incurred, a distinction is intended between injury and the conduct causing that injury. The purpose of the distinction is to prevent unjust results. Partnership obligations under or relating to a tort generally are incurred when the tort conduct occurs rather than at the time of the actual injury or harm. This interpretation prevents a culpable partnership from engaging in wrongful conduct and then filing a statement of qualification to sever the vicarious responsibility of its partners for future injury or harm caused by conduct that occurred prior to the filing.

§1035.__Actions by and against partnership and partners

1.__Sue and be sued.__A partnership may sue and be sued in the name of the partnership.

2.__Action against partnership and partners.__An action may be brought against the partnership and, to the extent not