The document outlines the allocation of income, gain, loss, deduction, or credit among partners in accordance with the partnership agreement and tax regulations. It includes provisions for special allocations to reflect economic interests and tax allocations considering the carrying value of partnership property.
doj/DataSet10/EFTA01391680.pdf
{"document_type":"legal","document_subtype":"Amended and Restated Limited Partnership Agreement","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P.","Ironsides Asset Management"],"reference_numbers":["DB-SDNY-0096680","SDNY_GM_00242864","EFTA01391680"]}