Select the category of partner(s) who will compensate the deceased partner for their share of goodwill at the time of death.

At the time of a partner's retirement or death, the deceased/retiring partner's profit stake is absorbed by the continuing partners. Those partners whose profit shares increase because of this change are called \textbf{Gaining Partners}. Consequently, they are legally required to compensate the deceased partner's estate by paying out their valuation share of goodwill in proportion to their individual \textbf{Gaining Ratio}.