One of the main incentives, especially for small family partnerships, is that the establishment and ongoing management of a partnership can be very informal in comparison to other joint arrangements, such as trusts or companies. The establishment costs for simple partnerships are also extremely low. In a small family business scenario, for example a husband and wife, they also allow for joint control, and equal liability. Most of the difficulties surrounding partnerships arise in more complex situations, where partners are mutual investors with little else in common. Family arrangements can be more easy to operate, as there is usually a common goal and shared personal financial risks.