This document is an appendix to a partnership agreement, detailing regulatory and tax allocations to comply with Treasury Regulation Section 1.704-1(b)(2)(iv). It includes provisions for 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.
documents/vol00010-efta01355359-pdf.pdf
{"title":"Appendix II: Regulatory and Tax Allocations","key_people":["Greg Martin"],"document_type":"legal","document_subtype":"Partnership Agreement Appendix","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P."],"reference_numbers":["DB-SDNY-0040491","SDNY_GM_00186675","EFTA01355359"]}