This section contains the nature of the case and procedural background.

This matter is before the court on Brandzel's (P) adversary complaint seeking a determination of Ds' liability under the Illinois Uniform Partnership Act (IUPA). P is the plan administrator for the debtor Keck, Mahin & Cate (Keck) pursuant to the chapter 11 plan confirmed by the bankruptcy court on December 16, 1999. P seeks recovery for malpractice claims filed by Bank of Orange County and Pacific Inland Bancorp and Wozniak Industries, Inc. and a claim filed by Citizens Commercial Leasing Corporation and administrative claims allowed in the bankruptcy case as of December 16, 1999. Ds are Billauer and Ho'okano, former capital partners of Keck. All Keck partners had the option to pay a specified settlement amount for partnership liabilities and become 'participating partners,' or to decline to pay the settlement amount and become 'non-participating partners.' Non-participating partners potentially faced maximum liability for Keck's obligations. Ds chose not to participate in the settlement and are being sued for their liability with regard to the Pacific Inland, Wozniak, Citizens and administrative claims, totaling $5,483,189.96. Ps contend that Ds are jointly and severally liable.

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