This document outlines the regulatory and tax allocation provisions for a partnership, ensuring compliance with Treasury Regulation Section 1.704-1(b)(2)(iv). It includes details on minimum gain chargeback, nonrecourse deductions, limits on loss and deduction allocations, qualified income offset, and gross income allocation. Adjustments for changes in partner interests are also addressed.
doj/DataSet10/EFTA01390101.pdf
{"title":"Appendix II: Regulatory and Tax Allocations","key_people":["Ian Slome"],"document_type":"legal","document_subtype":"Partnership Agreement Appendix","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P."],"reference_numbers":["DB-SDNY-0094471","SDNY_GM_00240655","EFTA01390101"]}