Ok.. now I have a question if I could.  I have a new 1065 client.. say they net $ 300,000 and there are three partners.. law firm. instead of each partner getting a k-1 for 100,000 they want the allocation of the $ 300,000 to be allocated differnently based on work each bought in, etc... does anyone know how to show unequal amounts on the three K-1s?  thanks!