Special Allocation Provisions. Notwithstanding any other provision in this Article IX:
Special Allocation Provisions. 1. For purposes of determining the amount of gain or loss to be allocated pursuant to Article V of the Partnership Agreement, any basis adjustments permitted pursuant to Section 743 of the Code shall be disregarded.
Special Allocation Provisions. 1. To the extent an adjustment to the adjusted tax basis of any Partnership asset pursuant to Code Section 734(b) or Section 743(b) is required pursuant to Section 1.704-1(b)(2)(iv)(m)(2) or Section 1.704-1(b)(2)(iv)(m)(4) of the Treasury Regulations to be taken into account in determining Capital Accounts as the result of a distribution to a Partner in complete liquidation of its Partnership Interest, the amount of such adjustment to the Capital Accounts shall be treated as an item of gain (if the adjustment increases the basis of the asset) or loss (if the adjustment decreases such basis) and such gain or loss shall be specially allocated to the Partners in accordance with their interests in the Partnership if Section 1.704-1(b)(2)(iv)(m)(2) of the Treasury Regulations applies, or to the Partnership to whom such distribution was made if Section 1.704-1(b)(2)(iv)(m)(4) of the Treasury Regulations applies.
Special Allocation Provisions. 1. For purposes of determining the amount of gain or loss to be allocated pursuant to Article VI of the LLC Agreement, any basis adjustments permitted pursuant to Section 743 of the Code shall be disregarded.
Special Allocation Provisions. Notwithstanding anything to the contrary contained herein:
Special Allocation Provisions. Notwithstanding anything to the contrary in this Agreement, the following special allocations shall be made:
Special Allocation Provisions. Notwithstanding the general allocation rule set forth in Section 4.3.2, the following allocation rules shall apply under the circumstances described therein.
Special Allocation Provisions. DEFERRAL CONTRIBUTIONS, MATCHING CONTRIBUTIONS AND QUALIFIED NONELECTIVE CONTRIBUTIONS (ALSO CALLED BASIC CONTRIBUTIONS). To make allocations under the Plan, the Administrative Committee must establish a Tax Deferred Account, a Qualified Matching Contributions Account, a Regular Matching Contributions Account, a Basic Contributions Account and an Employer Contributions Account for each Participant.
Special Allocation Provisions. The following special allocations shall be made in the following order:
Special Allocation Provisions. 57 Section 6.6 Order of Application . . . . . . . . . . . . . . . . . . 60
