The document outlines special allocations to reflect economic interests and tax allocations among partners in accordance with the Internal Revenue Code. It authorizes the General Partner to modify allocations to better reflect partners' economic interests and details how tax items should be allocated, especially when property values differ for tax purposes.
documents/vol00010-efta01354982-pdf.pdf
{"title":"Glendower Access Secondary Opportunities IV (U.S.), L.P. Amended and Restated Limited Partnership Agreement","document_type":"legal","document_subtype":"Partnership Agreement","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P.","Pacific Life Insurance Co"],"reference_numbers":["DB-SDNY-0039628","SDNY_GM_00185812","EFTA01354982"]}