Section 8706 - One person as both partner and employee(a) General rule.--A person may be a partner in and an employee of the same electing partnership at the same time.(b) Effect.--A person who is a partner and also, at the same time, an employee shall in his capacity as an employee have such rights and duties with respect to the employing partnership as may be agreed between employer and employee generally.1988, Dec. 21, P.L. 1444, No. 177, § 103, imd. effective.