The document outlines the allocation of income, gain, loss, deduction, or credit among partners in accordance with Section 706(d) and Section 704 of the Internal Revenue Code. It allows the General Partner to modify allocations to reflect economic interests and specifies tax allocation rules when the carrying value of property differs from its tax basis.
documents/vol00010-efta01353794-pdf.pdf
{"title":"Glendower Access Secondary Opportunities IV (U.S.), L.P. Amended and Restated Limited Partnership Agreement","key_people":["General Partner"],"document_type":"legal","document_subtype":"Partnership Agreement","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P.","Dimension Capital Management"],"reference_numbers":["DB-SDNY-0038320","SDNY_GM_00184504","EFTA01353794"]}