In the absence of any structural information regarding how the remaining partners acquire the share of a retiring or deceased partner, it is assumed that they will acquire it in their:

If a partner retires or passes away and the agreement details are silent regarding how the remaining partners split the vacated share, standard accounting assumptions state that the continuing partners acquire that share in their relative old profit-sharing ratio. Consequently, their individual gaining ratios and new profit-sharing ratios remain identical to their original relative proportions.