{"component": "clause", "props": {"groups": [{"samples": [{"hash": "8cuDgcedyOp", "uri": "/contracts/8cuDgcedyOp#allocation-method", "label": "401(k) Savings and Retirement Plan Amendment (Penske Automotive Group, Inc.)", "score": 28.1416837782, "published": true}, {"hash": "aw8ngL9QcjE", "uri": "/contracts/aw8ngL9QcjE#allocation-method", "label": "Adoption Agreement", "score": 25.6562622538, "published": true}, {"hash": "D4VUhvoCKB", "uri": "/contracts/D4VUhvoCKB#allocation-method", "label": "401(k) Plan Adoption Agreement (Firstmerit Corp /Oh/)", "score": 24.4688569473, "published": true}], "snippet_links": [{"key": "choose-one", "type": "definition", "offset": [1, 11]}, {"key": "applies-to", "type": "clause", "offset": [83, 93]}, {"key": "signatory-employer", "type": "definition", "offset": [98, 116]}], "size": 19, "snippet": "(Choose one of a. or b.):\na. [ ] All the same. Using the same allocation method as applies to the Signatory Employer under this Election 28.\nb. [ ] At least one different. Under the following allocation method(s): .", "hash": "7068d030a8c8a70e63b2f1d11ba517e8", "id": 1}, {"samples": [{"hash": "8cuDgcedyOp", "uri": "/contracts/8cuDgcedyOp#allocation-method", "label": "401(k) Savings and Retirement Plan Amendment (Penske Automotive Group, Inc.)", "score": 28.1416837782, "published": true}, {"hash": "B6lNBPUhRz", "uri": "/contracts/B6lNBPUhRz#allocation-method", "label": "Adoption Agreement", "score": 21.0, "published": true}], "snippet_links": [{"key": "the-plan-administrator", "type": "clause", "offset": [0, 22]}, {"key": "choose-one", "type": "definition", "offset": [88, 98]}, {"key": "pro-rata", "type": "clause", "offset": [129, 137]}, {"key": "flat-dollar", "type": "clause", "offset": [146, 157]}], "size": 10, "snippet": "The Plan Administrator will allocate a Plan-Designated QNEC using the following method (Choose one of a., b., c., or d.):\na. [ ] Pro rata.\nb. [ ] Flat dollar.\nc. [ ] Reverse. See Section 3.04(C)(3).\nd. [ ] Describe:", "hash": "a1fb871c6b1ce0e86d76ff96c9aab3e8", "id": 2}, {"samples": [{"hash": "kM1JMsPWnuN", "uri": "/contracts/kM1JMsPWnuN#allocation-method", "label": "Operating Agreement (Decrane Holdings Co)", "score": 21.0, "published": true}, {"hash": "jgiV4XRldDP", "uri": "/contracts/jgiV4XRldDP#allocation-method", "label": "Operating Agreement (Decrane Aircraft Holdings Inc)", "score": 21.0, "published": true}, {"hash": "hoMuYgzpVe1", "uri": "/contracts/hoMuYgzpVe1#allocation-method", "label": "Operating Agreement (Decrane Aircraft Holdings Inc)", "score": 21.0, "published": true}], "snippet_links": [{"key": "for-purposes-of", "type": "clause", "offset": [0, 15]}, {"key": "other-items", "type": "definition", "offset": [55, 66]}, {"key": "the-managers", "type": "clause", "offset": [207, 219]}, {"key": "section-706", "type": "clause", "offset": [260, 271]}, {"key": "the-regulations", "type": "clause", "offset": [276, 291]}], "size": 8, "snippet": "For purposes of determining the Profits, Losses or any other items allocable to any period, Profits, Losses and any such other items shall be determined on a daily, monthly, or other basis, as determined by the Managers using any permissible method under Code Section 706 and the Regulations under it.", "hash": "173b350b73a51177eccdc80aa3c9cbc7", "id": 3}, {"samples": [{"hash": "dVeEAadZKZv", "uri": "/contracts/dVeEAadZKZv#allocation-method", "label": "401(k) Non Standardized Prototype Adoption Agreement (Western Digital Corp)", "score": 20.5811088296, "published": true}, {"hash": "gqk6GgRw2mh", "uri": "/contracts/gqk6GgRw2mh#allocation-method", "label": "401(k) Non Standardized Prototype Adoption Agreement (Michaels Stores Inc)", "score": 19.0, "published": true}, {"hash": "45aQYNlJpgf", "uri": "/contracts/45aQYNlJpgf#allocation-method", "label": "401(k) Non Standardized Prototype Adoption Agreement (Littelfuse Inc /De)", "score": 19.0, "published": true}], "snippet_links": [{"key": "earnings-and-losses", "type": "clause", "offset": [11, 30]}, {"key": "allocated-to", "type": "definition", "offset": [39, 51]}, {"key": "each-participant", "type": "clause", "offset": [52, 68]}, {"key": "a-non", "type": "clause", "offset": [82, 87]}, {"key": "in-accordance-with", "type": "definition", "offset": [110, 128]}, {"key": "terms-of", "type": "definition", "offset": [133, 141]}, {"key": "basic-plan", "type": "definition", "offset": [162, 172]}], "size": 6, "snippet": "Investment earnings and losses will be allocated to each Participant\u2019s Account in a non-discriminatory manner in accordance with the terms of Section 3.12 of the Basic Plan.", "hash": "6d4fae92e7de96de5e89607671fb8b47", "id": 4}, {"samples": [{"hash": "aDAUIFURoOF", "uri": "/contracts/aDAUIFURoOF#allocation-method", "label": "Adoption Agreement", "score": 31.1545839552, "published": true}, {"hash": "3kY22wEivYl", "uri": "/contracts/3kY22wEivYl#allocation-method", "label": "403(b) Volume Submitter Plan Adoption Agreement", "score": 31.020127987, "published": true}, {"hash": "ieRca9PFwGq", "uri": "/contracts/ieRca9PFwGq#allocation-method", "label": "403(b) Volume Submitter Plan Adoption Agreement", "score": 26.112936345, "published": true}], "snippet_links": [{"key": "the-plan-administrator", "type": "clause", "offset": [0, 22]}, {"key": "pro-rata", "type": "clause", "offset": [117, 125]}], "size": 6, "snippet": "The Plan Administrator will allocate a Plan-Designated QNEC using the following method (Choose a., b., c. or d.):\na. Pro Rata.", "hash": "e37786188ccc5f4c2fe470cc954ff2a7", "id": 5}, {"samples": [{"hash": "2C8SH8cyt4P", "uri": "/contracts/2C8SH8cyt4P#allocation-method", "label": "Adoption Agreement", "score": 33.9066881404, "published": true}, {"hash": "3Zya9e5zeuy", "uri": "/contracts/3Zya9e5zeuy#allocation-method", "label": "Adoption Agreement", "score": 28.0102669405, "published": true}, {"hash": "cNhut9etKBu", "uri": "/contracts/cNhut9etKBu#allocation-method", "label": "Adoption Agreement", "score": 25.9240246407, "published": true}], "snippet_links": [{"key": "the-plan-administrator", "type": "clause", "offset": [0, 22]}, {"key": "pro-rata", "type": "clause", "offset": [121, 129]}, {"key": "flat-dollar", "type": "clause", "offset": [138, 149]}, {"key": "the-employer", "type": "definition", "offset": [239, 251]}, {"key": "targeting-limitations", "type": "clause", "offset": [344, 365]}, {"key": "applicable-to", "type": "clause", "offset": [366, 379]}, {"key": "nondiscrimination-testing", "type": "clause", "offset": [385, 410]}], "size": 6, "snippet": "The Plan Administrator will allocate a Plan-Designated QNEC using the following method (Choose a., b., c. or d.):\na. [ ] Pro rata.\nb. [ ] Flat dollar.\nc. [ ] Reverse. See Section 3.04(C)(3).\nd. [ ] Describe: . [Note: Any allocation method the Employer elects under Election 27(b)(3)d. must be definitely determinable. See Section 4.10(C) as to targeting limitations applicable to QNEC nondiscrimination testing.]", "hash": "4d1b3cc1e5554b32124e9d6c1c71f6dd", "id": 6}, {"samples": [{"hash": "a72PLYFDXzE", "uri": "/contracts/a72PLYFDXzE#allocation-method", "label": "Tax Allocation and Indemnification Agreement (Grancare Inc)", "score": 18.0, "published": true}, {"hash": "7ruvYAHVhyN", "uri": "/contracts/7ruvYAHVhyN#allocation-method", "label": "Tax Allocation and Indemnification Agreement (Vitalink Pharmacy Services Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "to-determine", "type": "definition", "offset": [9, 21]}, {"key": "restructuring-taxes", "type": "clause", "offset": [86, 105]}, {"key": "with-respect-to", "type": "clause", "offset": [111, 126]}, {"key": "subject-of-this-agreement", "type": "clause", "offset": [164, 189]}, {"key": "a-party", "type": "clause", "offset": [211, 218]}, {"key": "agree-to", "type": "clause", "offset": [232, 240]}, {"key": "consolidated-return-tax-liabilities", "type": "clause", "offset": [333, 368]}, {"key": "members-of-the", "type": "clause", "offset": [386, 400]}, {"key": "gci-group", "type": "definition", "offset": [401, 410]}, {"key": "the-distribution-date", "type": "definition", "offset": [475, 496]}, {"key": "allocated-to", "type": "definition", "offset": [506, 518]}, {"key": "other-members", "type": "definition", "offset": [540, 553]}, {"key": "liabilities-for", "type": "clause", "offset": [613, 628]}, {"key": "taxable-periods", "type": "clause", "offset": [629, 644]}, {"key": "straddle-periods", "type": "clause", "offset": [700, 716]}, {"key": "the-period", "type": "clause", "offset": [762, 772]}, {"key": "closing-of-the-books", "type": "clause", "offset": [862, 882]}, {"key": "liability-for", "type": "clause", "offset": [988, 1001]}, {"key": "the-relevant", "type": "clause", "offset": [1002, 1014]}, {"key": "ratio-of", "type": "clause", "offset": [1096, 1104]}, {"key": "hypothetical-tax-liability", "type": "definition", "offset": [1119, 1145]}, {"key": "sum-of", "type": "clause", "offset": [1153, 1159]}, {"key": "in-accordance-with", "type": "definition", "offset": [1305, 1323]}, {"key": "the-method", "type": "definition", "offset": [1324, 1334]}, {"key": "the-code", "type": "clause", "offset": [1370, 1378]}, {"key": "section-31", "type": "clause", "offset": [1453, 1464]}, {"key": "claim-for-refund", "type": "definition", "offset": [1808, 1824]}, {"key": "taxing-authority", "type": "definition", "offset": [1845, 1861]}, {"key": "liability-of-each-party", "type": "clause", "offset": [1867, 1890]}, {"key": "agreement-to", "type": "definition", "offset": [1941, 1953]}, {"key": "give-effect-to", "type": "definition", "offset": [1954, 1968]}, {"key": "and-documentation", "type": "clause", "offset": [2074, 2091]}, {"key": "the-allocation", "type": "clause", "offset": [2124, 2138]}, {"key": "party-of-the", "type": "clause", "offset": [2147, 2159]}, {"key": "prior-to-the", "type": "clause", "offset": [2234, 2246]}, {"key": "allocation-by", "type": "clause", "offset": [2320, 2333]}, {"key": "written-explanation", "type": "clause", "offset": [2365, 2384]}, {"key": "and-support", "type": "clause", "offset": [2458, 2469]}, {"key": "after-receiving", "type": "clause", "offset": [2507, 2522]}, {"key": "failure-to-provide", "type": "clause", "offset": [2577, 2595]}, {"key": "by-gci", "type": "clause", "offset": [2642, 2648]}, {"key": "prepared-by", "type": "definition", "offset": [2670, 2681]}, {"key": "written-objection", "type": "clause", "offset": [2701, 2718]}, {"key": "in-good-faith", "type": "definition", "offset": [2794, 2807]}, {"key": "allocation-of-tax-liability", "type": "clause", "offset": [2857, 2884]}, {"key": "unable-to-resolve", "type": "clause", "offset": [2910, 2927]}, {"key": "big-six", "type": "definition", "offset": [2995, 3002]}, {"key": "accounting-firms", "type": "definition", "offset": [3021, 3037]}, {"key": "chosen-by", "type": "clause", "offset": [3046, 3055]}, {"key": "to-advise", "type": "definition", "offset": [3077, 3086]}, {"key": "treatment-of", "type": "clause", "offset": [3104, 3116]}, {"key": "tax-item", "type": "clause", "offset": [3121, 3129]}, {"key": "in-dispute", "type": "definition", "offset": [3130, 3140]}, {"key": "notwithstanding-any-provision", "type": "clause", "offset": [3146, 3175]}, {"key": "in-the-event", "type": "clause", "offset": [3217, 3229]}, {"key": "the-merger", "type": "clause", "offset": [3235, 3245]}, {"key": "excess-parachute-payments", "type": "definition", "offset": [3262, 3287]}, {"key": "meaning-of", "type": "clause", "offset": [3300, 3310]}, {"key": "after-the-closing-date", "type": "clause", "offset": [3422, 3444]}, {"key": "the-provisions-of-section", "type": "clause", "offset": [3506, 3531]}, {"key": "pay-to", "type": "definition", "offset": [3557, 3563]}, {"key": "in-cash", "type": "definition", "offset": [3595, 3602]}, {"key": "equal-to", "type": "definition", "offset": [3603, 3611]}, {"key": "income-tax-rate", "type": "definition", "offset": [3708, 3723]}, {"key": "section-11", "type": "definition", "offset": [3735, 3745]}, {"key": "successor-provision", "type": "clause", "offset": [3754, 3773]}, {"key": "applicable-to", "type": "clause", "offset": [3783, 3796]}, {"key": "a-corporation", "type": "clause", "offset": [3797, 3810]}, {"key": "in-effect", "type": "definition", "offset": [3819, 3828]}, {"key": "the-year", "type": "definition", "offset": [3833, 3841]}, {"key": "five-percent", "type": "clause", "offset": [3885, 3897]}, {"key": "written-statement", "type": "clause", "offset": [4046, 4063]}, {"key": "calculation-of-the-amount", "type": "clause", "offset": [4133, 4158]}, {"key": "or-before-the-closing-date", "type": "clause", "offset": [4385, 4411]}, {"key": "the-party", "type": "clause", "offset": [5151, 5160]}, {"key": "make-payment", "type": "definition", "offset": [5174, 5186]}, {"key": "the-payment", "type": "clause", "offset": [5256, 5267]}, {"key": "due-date", "type": "clause", "offset": [5270, 5278]}, {"key": "receipt-of", "type": "clause", "offset": [5524, 5534]}, {"key": "determine-the", "type": "clause", "offset": [5738, 5751]}, {"key": "such-determination", "type": "definition", "offset": [5921, 5939]}], "size": 5, "snippet": "In order to determine that portion of the Tax ----------------- liability (other than Restructuring Taxes) due with respect to any Consolidated Return which is the subject of this Agreement that is allocable to a Party, the Parties agree to determine and allocate such Tax liability among themselves in the following manner:\n(a) All Consolidated Return Tax liabilities of any member or members of the GCI Group for any taxable period (or portion thereof) ending on or before the Distribution Date shall be allocated to New GranCare and the other members of the New GranCare Group.\n(b) All Consolidated Return Tax liabilities for taxable periods that include but do not end on the Distribution Date (\"Straddle Periods\") shall be allocated between that portion of the period that ends on the Distribution Date and the subsequent portion of the period based upon a closing of the books and computations of separate hypothetical Tax liabilities for such portions. The Consolidated Return Tax liability for the relevant Straddle Period shall be allocated to the portions of the Straddle Period in the ratio of the portion's hypothetical Tax liability to the sum of the portions' hypothetical Tax liabilities, and then the portions allocated to each of such periods shall be further allocated among the Parties in accordance with the method described in Section 1552(a)(2) of the Code, except that all Consolidated Return Tax liabilities allocable under this Section 3.1(b) to any member or members of the GCI Group for any taxable period (or portion thereof) ending on the Distribution Date shall be allocated to New GranCare and the other members of the New GranCare Group.\n(c) If the Tax liability with respect to a Consolidated Return is adjusted for any taxable period, whether by means of an amended return, claim for refund, or assessment by a taxing authority, the liability of each Party shall be recomputed under this Section 3.1 of the Agreement to give effect to such adjustment.\n(d) New GranCare shall provide each Party with a computation (and such other workpapers and documentation supporting such computation) of the allocation to each Party of the Tax liability with respect to a Consolidated Return no later than 10 days prior to the filing of the Consolidated Return. GCI may object to such computation or allocation by presenting New GranCare with a written explanation of such objection(s) (which contains specific explanation of the reasons and support for their objections) within 30 days after receiving the computation and allocation from New GranCare. Any failure to provide such objection shall be considered acceptance by GCI of the allocation as prepared by New GranCare. If a written objection is made by GCI, the tax managers of GCI and New GranCare will meet and try in good faith to resolve all disagreements with respect to the allocation of Tax Liability. If the tax managers are unable to resolve all disagreements with respect to the allocation, then one of the \"Big Six\" certified public accounting firms will be chosen by GCI and New GranCare to advise as to the proper treatment of the Tax Item in dispute.\n(e) Notwithstanding any provision in this Section 3.1 to the contrary:\n(1) In the event that the Merger results in any \"excess parachute payments\" within the meaning of Section 280G of the Code to any persons other than \u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 or \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 that would be deductible after the Closing Date by GCI, any of its Subsidiaries, or their successors but for the provisions of Section 280G, New GranCare shall pay to GCI or its successor an amount in cash equal to the amount of such \"excess parachute payments\" multiplied by the sum of (i) the highest federal income tax rate under Code Section 11 (or any successor provision thereto) applicable to a corporation that is in effect for the year of the \"excess parachute payment\" and (ii) five percent (5%). Such payment shall be made by New GranCare to GCI or its successor within ten (10) days after GCI or its successor provides to New GranCare a written statement that such \"excess parachute payments\" have been made together with a calculation of the amount of such \"excess parachute payments.\"\n(2) In the event that the Merger results in any \"excess parachute payments\" within the meaning of Section 280G of the Code to \u2587\u2587\u2587\u2587 \u2587. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 or \u2587\u2587\u2587\u2587\u2587 \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 that would be deductible on or before the Closing Date by GCI or any of its Subsidiaries but for the provisions of Section 280G, GCI or its successor shall pay to New GranCare an amount in cash equal to the amount of such \"excess parachute payments\" multiplied by the sum of (i) the highest federal income tax rate under Code Section 11 (or any successor provision thereto) applicable to a corporation that is in effect for the year of the \"excess parachute payment\" and (ii) five percent (5%). Such payment shall be made by GCI or its successor to New GranCare within ten (10) days after New GranCare provides to GCI or its successor a written statement that such \"excess parachute payments\" have been made together with a calculation of the amount of such \"excess parachute payments.\"\n(3) If the Party obligated to make payment under subsection (1) or (2) above makes a written objection prior to the payment's due date, the tax managers of GCI or its successor and New GranCare will meet and try in good faith to resolve all disagreements with respect to the characterization and amount of such payment as an \"excess parachute payment\" within five (5) days of the receipt of the written objection. If the tax managers are unable to resolve all disagreements, then one of the \"Big Six\" certified public accounting firms will be chosen by GCI or its successor and New GranCare to determine the proper characterization and amount of such payment as an \"excess parachute payment\" which determination shall be final and payment shall be made within ten (10) days of such determination.", "hash": "93b00dc43d9f357b608ddd9c73356483", "id": 7}, {"samples": [{"hash": "kkqyZzlYoSc", "uri": "/contracts/kkqyZzlYoSc#allocation-method", "label": "Limited Liability Company Agreement (Cross Media Marketing Corp)", "score": 18.0, "published": true}], "snippet_links": [{"key": "the-method", "type": "definition", "offset": [0, 10]}, {"key": "pursuant-to-section", "type": "definition", "offset": [34, 53]}, {"key": "by-the-members", "type": "clause", "offset": [155, 169]}], "size": 5, "snippet": "The method for making allocations pursuant to Section 4.4.2 and Section 4.4.2 shall be such method permitted by Regulation ss.1.704-3 as shall be selected by the Members.", "hash": "ded7ce386d7946592fc680dc21cc5f27", "id": 8}, {"samples": [{"hash": "eEBoyf8y9Vi", "uri": "/contracts/eEBoyf8y9Vi#allocation-method", "label": "401(k) Plan (Pepsiamericas Inc/Il/)", "score": 21.1423682409, "published": true}, {"hash": "9q2NcnVk7zA", "uri": "/contracts/9q2NcnVk7zA#allocation-method", "label": "Salaried 401(k) Plan (Pepsiamericas Inc/Il/)", "score": 21.1423682409, "published": true}, {"hash": "jSBLCgK0ibz", "uri": "/contracts/jSBLCgK0ibz#allocation-method", "label": "401(k) Plan (Pepsiamericas Inc/Il/)", "score": 21.0, "published": true}], "snippet_links": [{"key": "special-contribution", "type": "clause", "offset": [4, 24]}, {"key": "eligible-participants", "type": "definition", "offset": [66, 87]}, {"key": "by-the-administrator", "type": "clause", "offset": [102, 122]}, {"key": "subject-to", "type": "definition", "offset": [124, 134]}, {"key": "maximum-dollar-amount", "type": "definition", "offset": [137, 158]}, {"key": "on-behalf-of", "type": "clause", "offset": [184, 196]}], "size": 4, "snippet": "The Special Contribution for each period shall be allocated among eligible Participants as determined by the Administrator, subject to a maximum dollar amount which may be contributed on behalf of any Participant as determined by the Administrator.", "hash": "7d7ba34afaae84c88fb89ac6a2a4486e", "id": 9}, {"samples": [{"hash": "dC00WyzAfD1", "uri": "/contracts/dC00WyzAfD1#allocation-method", "label": "Defined Contribution Pre Approved Plan (J&j Snack Foods Corp)", "score": 35.9185489391, "published": true}, {"hash": "7vOwDo9U0JV", "uri": "/contracts/7vOwDo9U0JV#allocation-method", "label": "Adoption Agreement", "score": 32.2646355544, "published": true}, {"hash": "81hYnfy9foe", "uri": "/contracts/81hYnfy9foe#allocation-method", "label": "Adoption Agreement", "score": 31.2651284255, "published": true}], "snippet_links": [{"key": "the-plan-administrator", "type": "clause", "offset": [0, 22]}, {"key": "select-one", "type": "clause", "offset": [88, 98]}], "size": 4, "snippet": "The Plan Administrator will allocate a Plan-Designated QNEC using the following method (select one of (5) through (8)):", "hash": "0d5976a50bffbdca5adab5a7ade6a4cc", "id": 10}], "next_curs": "CloSVGoVc35sYXdpbnNpZGVyY29udHJhY3RzcjYLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhphbGxvY2F0aW9uLW1ldGhvZCMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"parents": [["transfers-from-and-to-other-qualified-plans", "Transfers From and To Other Qualified Plans"], ["eligibility-requirements", "Eligibility Requirements"], ["profits-and-losses", "Profits and Losses"], ["tax-allocations", "Tax Allocations"], ["catch-up-deferrals", "CATCH-UP DEFERRALS"]], "children": [["", ""], ["describe", "Describe"], ["plan-expenses", "Plan Expenses"], ["no-allocation-to-elective-deferral-accounts", "No allocation to Elective Deferral Accounts"], ["safe-harbor-nonelective-contribution", "Safe Harbor Nonelective Contribution"]], "size": 154, "title": "Allocation Method", "id": "allocation-method", "related": [["balance-computation-method", "Balance Computation Method", "Balance Computation Method"], ["collection-allocation-mechanism", "Collection Allocation Mechanism", "Collection Allocation Mechanism"], ["allocation", "Allocation", "Allocation"], ["allocation-of-applied-realized-loss-amounts", "Allocation of Applied Realized Loss Amounts", "Allocation of Applied Realized Loss Amounts"], ["billing-method", "Billing Method", "Billing Method"]], "related_snippets": [], "updated": "2025-07-07T16:38:45+00:00", "also_ask": [], "drafting_tip": "", "explanation": "The Allocation Method clause defines how costs, revenues, or other financial responsibilities are distributed among the parties involved in an agreement. Typically, this clause outlines the specific formula, percentages, or criteria used to divide shared expenses or profits, such as splitting utility costs based on square footage or allocating project revenues according to each party's investment. Its core practical function is to ensure transparency and fairness in financial dealings, preventing disputes by clearly establishing each party's share and obligations."}, "json": true, "cursor": ""}}