101 N.J.L.J. 578
                                        June 8, 1978

OPINION 397

Partnership of
Professional Corporations

    We are asked whether two separately organized professional service corporations may form a partnership keeping their separate identities and adopting as the name of the new firm:
    "A B, a professional corporation and C, a professional     corporation."

    The Professional Service Corporation Act N.J.S.A. 14A:17-15 incorporates provisions of the Business Corporation Act (N.J.S.A. 14A:1-1 et seq.) except where the two conflict. And, the latter permits a business corporation to participate with others "in any partnership, limited partnership, joint venture or other association of any kind." N.J.S.A. 14A:3-(l)(m). R. 1:21-1A permits attorney to form a professional corporation under N.J.S.A. 14A:17-1. R. 1:21-1A(c) provides guidance on the formation of the corporate name and refers to DR 2-102(B) which forbids use of a trade name or a name that is misleading as to the identity of lawyers practicing under it. There is no provision for a name insisting of two professional corporations in partnership.
    It is apparent that the rule was designed to permit a professional corporation to practice law within the ethical