Which of the Following Is False Regarding a Limited Liability

Which of the following is false regarding a limited liability partnership?

A) A limited liability partnership is considered a separate legal entity.
B) Limited liability partnerships are fairly new.
C) The business name must include "Limited Liability Partnership" or an abbreviation in the name.
D) The parties must file a form with the secretary of the state to create a limited liability partnership.
E) Each partner pays taxes on his or her share of the income of the business.