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It is intended that this Section 4.3(c)(i)(A) qualify and be construed as a \"minimum gain chargeback\" and a \"chargeback of partner nonrecourse debt minimum gain\" within the meaning of such Regulations, which shall be controlling in the event of a conflict between such Regulations and this Section 4.3(c)(i)(A).\n(B) Any Nonrecourse Deductions for any fiscal year shall be specially allocated to the holders of Common Units in accordance with the number of Common Units held by each such Unitholder. Any Member Nonrecourse Deductions for any fiscal year shall be specially allocated to the Unitholder(s) who bears the economic risk of loss with respect to the Member Nonrecourse Debt to which such Member Nonrecourse Deductions are attributable, in accordance with Regulations Section 1.704-2(i).\n(C) If any Unitholder unexpectedly receives an adjustment, allocation or distribution described in Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6), items of Company income and gain shall be allocated, in accordance with Regulations Section 1.704-1(b)(2)(ii) (d), to the Unitholder in an amount and manner sufficient to eliminate, to the extent by such Regulations, the Adjusted Capital Account Deficit of the Unitholder as quickly as possible. It is intended that this Section 4.3(c)(i)(C) qualify and be construed as a \"qualified income offset\" within the meaning of Regulations 1.704-1(b)(2)(ii)(d), which shall be controlling in the event of a conflict between such Regulations and this Section 4.3(c)(i)(C).\n(D) The allocations set forth in Sections 4.3(c)(i)(A), (B) and (C) (the \"Regulatory Allocations\") are intended to comply with certain regulatory requirements, including the requirements of Regulations Sections 1.704-1(b) and 1.704-2. Notwithstanding the provisions of Section 4.3(b), the Regulatory Allocations shall be taken into account in allocating other items of income, gain, loss and deduction among the Unitholders so that, to the extent possible, the net amount of such allocations of other items and the Regulatory Allocations to each Unitholder shall be equal to the net amount that would have been allocated to each such Unitholder if the Regulatory Allocations had not occurred.\n(ii) For any fiscal year during which a Unitholder's interest in the Company is assigned by such Unitholder, the portion of the Net Income and Net Loss of the Company that is allocable in respect of such Unitholder's interest shall be apportioned between the assignor and the assignee of such Unitholder's interest using any permissible method under Code Section 706 and the Regulations thereunder, as determined by the Management Committee.\n(iii) In the event that any amount claimed by the Company to constitute a deductible expense in any fiscal year is treated for federal income tax purposes as a distribution made to a Unitholder in its capacity as a partner of the Company and not a payment to a Unitholder not acting in its capacity as a partner under Code Section 707(a), then the Unitholder who is deemed to have received such distribution shall first be allocated an amount of Company gross income equal to such payment, its Capital Account shall be reduced to reflect the distribution, and for purposes of Section 4.3, Net Income and Net Loss shall be determined after making the allocation required by this Section 4.3(c)(iii).\n(iv) In the event that any amount claimed by the Company to constitute a distribution made to a Unitholder in its capacity as a partner of the Company is treated for federal income tax purposes as a deductible expense of the Company for a payment to a Unitholder not acting in its capacity as a partner of the Company, then the Unitholder who is deemed to have received such payment shall first 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142]}], "size": 7, "snippet": "Notwithstanding the foregoing provisions of this Article 6 the following special allocations shall be made in the following order and priority:", "hash": "d9e6bb4447ad839fcd38503f28da3e2c", "id": 7}, {"samples": [{"hash": "1K7EeUKvajJ", "uri": "/contracts/1K7EeUKvajJ#additional-allocation-provisions", "label": "Second Amended and Restated Agreement of Limited Partnership (American Finance Trust, Inc)", "score": 31.9568786621, "published": true}, {"hash": "dpSBRgHbGNF", "uri": "/contracts/dpSBRgHbGNF#additional-allocation-provisions", "label": "Second Amended and Restated Agreement of Limited Partnership (Global Net Lease, Inc.)", "score": 30.8891162872, "published": true}, {"hash": "csD3zcsnt38", "uri": "/contracts/csD3zcsnt38#additional-allocation-provisions", "label": "Second Amended and Restated Agreement of Limited Partnership (American Finance Trust, Inc)", "score": 30.226556778, "published": true}], "snippet_links": [{"key": "the-partnership-agreement", "type": "clause", "offset": [19, 44]}], "size": 5, "snippet": "Section 5.06(a) of the Partnership Agreement is hereby deleted in its entirety and replaced by Section 5.06(a), below:", "hash": "20f26aba8efeca869fd4c0ccce9c8325", "id": 8}, {"samples": [{"hash": "81AYYQ6uQda", "uri": "/contracts/81AYYQ6uQda#additional-allocation-provisions", "label": "Limited Liability Company Agreement (Phoenix Capital Group Holdings, LLC)", "score": 35.3627662659, "published": true}, {"hash": "f1mEiCZOVUy", "uri": "/contracts/f1mEiCZOVUy#additional-allocation-provisions", "label": "Limited Liability Company Agreement (Phoenix Capital Group Holdings, LLC)", "score": 35.0479125977, "published": true}], "snippet_links": [{"key": "except-as-expressly-provided", "type": "clause", "offset": [4, 32]}, {"key": "agreement-or", "type": "definition", "offset": [51, 63]}, {"key": "as-required", "type": "clause", "offset": [74, 85]}, {"key": "the-code", "type": "clause", "offset": [110, 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Any elections, accounting conventions or other decisions relating to such allocations shall be made by the Manager in a manner that reasonably reflects the purposes and intention of this Agreement, and complies with Code Sections 704(b) and 704(c) and the Treasury Regulations thereunder. 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