{"component": "definition", "props": {"groups": [{"samples": [{"hash": "eNkCKt5I7o", "uri": "/contracts/eNkCKt5I7o#704c-value", "label": "Limited Partnership Agreement", "score": 32.2899208069, "published": true}, {"hash": "WoMnJuylCE", "uri": "/contracts/WoMnJuylCE#704c-value", "label": "Limited Partnership Agreement (JBG SMITH Properties)", "score": 31.9596176147, "published": true}, {"hash": "dfhQqsYhgpS", "uri": "/contracts/dfhQqsYhgpS#704c-value", "label": "Limited Partnership Agreement (NexPoint Residential Trust, Inc.)", "score": 28.8302536011, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-fair-market-value", "type": "clause", "offset": [34, 55]}, {"key": "other-consideration", "type": "clause", "offset": [76, 95]}, {"key": "time-of-contribution", "type": "clause", "offset": [103, 123]}, {"key": "by-the-general-partner", "type": "clause", "offset": [139, 161]}, {"key": "method-of-valuation", "type": "clause", "offset": [184, 203]}, {"key": "b-hereof", "type": "clause", "offset": [240, 248]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [284, 312]}, {"key": "contributed-properties", "type": "definition", "offset": [419, 441]}, {"key": "integrated-transaction", "type": "definition", "offset": [457, 479]}, {"key": "fair-market-values", "type": "clause", "offset": [554, 572]}], "size": 83, "snippet": "of any Contributed Property means the fair market value of such property or other consideration at the time of contribution, as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Exhibit B hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.", "hash": "6853b8665856dd5a8ffdd8612f89c2bc", "id": 1}, {"samples": [{"hash": "aeKCnWE0Ixn", "uri": "/contracts/aeKCnWE0Ixn#704c-value", "label": "Limited Partnership Agreement (CBL & Associates Limited Partnership)", "score": 30.835729599, "published": true}, {"hash": "jyZfHh0B7U1", "uri": "/contracts/jyZfHh0B7U1#704c-value", "label": "Agreement of Limited Partnership (CBL & Associates Limited Partnership)", "score": 30.8193016052, "published": true}, {"hash": "jtT9bH78YpK", "uri": "/contracts/jtT9bH78YpK#704c-value", "label": "Limited Partnership Agreement (Gramercy Property Trust)", "score": 25.590007782, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-fair-market-value", "type": "clause", "offset": [34, 55]}, {"key": "time-of-contribution", "type": "clause", "offset": [80, 100]}, {"key": "by-the-general-partner", "type": "clause", "offset": [115, 137]}, {"key": "method-of-valuation", "type": "clause", "offset": [160, 179]}, {"key": "to-exhibit-b", "type": "clause", "offset": [205, 217]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [260, 288]}, {"key": "contributed-properties", "type": "definition", "offset": [395, 417]}, {"key": "integrated-transaction", "type": "definition", "offset": [433, 455]}, {"key": "separate-property", "type": "clause", "offset": [467, 484]}, {"key": "fair-market-values", "type": "clause", "offset": [518, 536]}], "size": 23, "snippet": "of any Contributed Property means the fair market value of such property at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Exhibit B hereto, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among each separate property on a basis proportional to their fair market values.", "hash": "1356b73e5839e4349c05d3d272148f60", "id": 2}, {"samples": [{"hash": "dr9fVaQl7wb", "uri": "/contracts/dr9fVaQl7wb#704c-value", "label": "Agreement of Limited Partnership (Colonial Properties Trust)", "score": 21.0, "published": true}, {"hash": "aw6XGY1F5Bn", "uri": "/contracts/aw6XGY1F5Bn#704c-value", "label": "Limited Partnership Agreement (Highwoods Properties Inc)", "score": 21.0, "published": true}, {"hash": "ldHaek64aTe", "uri": "/contracts/ldHaek64aTe#704c-value", "label": "Agreement of Limited Partnership (Fac Realty Trust Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-value", "type": "clause", "offset": [34, 43]}, {"key": "exhibit-d", "type": "clause", "offset": [77, 86]}, {"key": "the-fair-market-value", "type": "clause", "offset": [129, 150]}, {"key": "other-consideration", "type": "clause", "offset": [171, 190]}, {"key": "time-of-contribution", "type": "clause", "offset": [198, 218]}, {"key": "by-the-general-partner", "type": "clause", "offset": [233, 255]}, {"key": "method-of-valuation", "type": "clause", "offset": [278, 297]}, {"key": "to-the-partnership", "type": "clause", "offset": [391, 409]}, {"key": "federal-income-tax-purposes", "type": "clause", "offset": [414, 441]}, {"key": "upon-termination", "type": "definition", "offset": [442, 458]}, {"key": "section-708", "type": "clause", "offset": [498, 509]}, {"key": "the-code", "type": "clause", "offset": [513, 521]}, {"key": "in-accordance-with", "type": "definition", "offset": [542, 560]}, {"key": "b-hereof", "type": "clause", "offset": [569, 577]}, {"key": "to-exhibit-b", "type": "clause", "offset": [587, 599]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [642, 670]}, {"key": "contributed-properties", "type": "definition", "offset": [777, 799]}, {"key": "integrated-transaction", "type": "definition", "offset": [815, 837]}, {"key": "fair-market-values", "type": "clause", "offset": [912, 930]}], "size": 22, "snippet": "of any Contributed Property means the value of such property as set forth in Exhibit D or if no value is set forth in Exhibit D, the fair market value of such property or other consideration at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt; provided, however, that the 704(c) Value of any property deemed contributed to the Partnership for federal income tax purposes upon termination and reconstitution thereof pursuant to Section 708 of the Code shall be determined in accordance with Exhibit B hereof. Subject to Exhibit B hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.", "hash": "373f303edcd4c78104e7f852e9c1be53", "id": 3}, {"samples": [{"hash": "1beoADjLTHp", "uri": "/contracts/1beoADjLTHp#704c-value", "label": "Limited Partnership Agreement (Catellus Development Corp)", "score": 21.0, "published": true}, {"hash": "g80cnOtxVyN", "uri": "/contracts/g80cnOtxVyN#704c-value", "label": "Limited Partnership Agreement (Vinings Investment Properties Trust/Ga)", "score": 18.0, "published": true}, {"hash": "cjfU5ipy9mp", "uri": "/contracts/cjfU5ipy9mp#704c-value", "label": "Contribution of Property and Sixth Amendment to Agreement of Limited Partnership (Beacon Properties Corp)", "score": 18.0, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-fair-market-value", "type": "clause", "offset": [34, 55]}, {"key": "other-consideration", "type": "clause", "offset": [76, 95]}, {"key": "time-of-contribution", "type": "clause", "offset": [103, 123]}, {"key": "by-the-general-partner", "type": "clause", "offset": [139, 161]}, {"key": "method-of-valuation", "type": "clause", "offset": [184, 203]}, {"key": "to-the-partnership", "type": "clause", "offset": [297, 315]}, {"key": "federal-income-tax-purposes", "type": "clause", "offset": [320, 347]}, {"key": "upon-termination", "type": "definition", "offset": [348, 364]}, {"key": "section-708", "type": "clause", "offset": [404, 415]}, {"key": "the-code", "type": "clause", "offset": [419, 427]}, {"key": "in-accordance-with", "type": "definition", "offset": [448, 466]}, {"key": "b-hereof", "type": "clause", "offset": [475, 483]}, {"key": "to-exhibit-b", "type": "clause", "offset": [493, 505]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [548, 576]}, {"key": "contributed-properties", "type": "definition", "offset": [683, 705]}, {"key": "integrated-transaction", "type": "definition", "offset": [721, 743]}, {"key": "fair-market-values", "type": "clause", "offset": [818, 836]}], "size": 16, "snippet": "of any Contributed Property means the fair market value of such property or other consideration at the time of contribution, as determined by the General Partner using such reasonable method of valuation as it may adopt; provided, however, that the 704(c) Value of any property deemed contributed to the Partnership for federal income tax purposes upon termination and reconstitution thereof pursuant to Section 708 of the Code shall be determined in accordance with Exhibit B hereof. Subject to Exhibit B hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.", "hash": "a699fb6cfc0745d2ddea5a1fed5af688", "id": 4}, {"samples": [{"hash": "g0JPBJfjoeb", "uri": "/contracts/g0JPBJfjoeb#704c-value", "label": "Limited Partnership Agreement (Vornado Realty Trust)", "score": 21.0, "published": true}, {"hash": "iYjHKYS5LJc", "uri": "/contracts/iYjHKYS5LJc#704c-value", "label": "Limited Partnership Agreement (Vornado Realty Trust)", "score": 18.0, "published": true}, {"hash": "fPBuPI75aAk", "uri": "/contracts/fPBuPI75aAk#704c-value", "label": "Limited Partnership Agreement (Vornado Realty Trust)", "score": 18.0, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-fair-market-value", "type": "clause", "offset": [34, 55]}, {"key": "time-of-contribution", "type": "clause", "offset": [80, 100]}, {"key": "by-the-general-partner", "type": "clause", "offset": [115, 137]}, {"key": "method-of-valuation", "type": "clause", "offset": [160, 179]}, {"key": "to-exhibit-b", "type": "clause", "offset": [205, 217]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [260, 288]}, {"key": "contributed-properties", "type": "definition", "offset": [395, 417]}, {"key": "integrated-transaction", "type": "definition", "offset": [433, 455]}, {"key": "separate-property", "type": "clause", "offset": [467, 484]}, {"key": "fair-market-values", "type": "clause", "offset": [518, 536]}, {"key": "to-the-partnership", "type": "clause", "offset": [598, 616]}, {"key": "in-connection-with", "type": "clause", "offset": [631, 649]}, {"key": "the-consolidation", "type": "clause", "offset": [650, 667]}, {"key": "exhibit-e", "type": "clause", "offset": [685, 694]}], "size": 13, "snippet": "of any Contributed Property means the fair market value of such property at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Exhibit B hereto, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among each separate property on a basis proportional to their fair market values. The 704(c) Values of the Contributed Properties contributed to the Partnership as part of or in connection with the Consolidation are set forth on Exhibit E attached hereto.", "hash": "d6b2c86351fe6a1f93e30bef56fe999c", "id": 5}, {"samples": [{"hash": "e1ccTNiuktL", "uri": "/contracts/e1ccTNiuktL#704c-value", "label": "Limited Partnership Agreement (Beacon Capital Partners Inc)", "score": 18.0, "published": true}, {"hash": "96KF9ZXBtv1", "uri": "/contracts/96KF9ZXBtv1#704c-value", "label": "Limited Partnership Agreement (Beacon Capital Partners Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-fair-market-value", "type": "clause", "offset": [34, 55]}, {"key": "other-consideration", "type": "clause", "offset": [76, 95]}, {"key": "time-of-contribution", "type": "clause", "offset": [103, 123]}, {"key": "by-the-general-partner", "type": "clause", "offset": [139, 161]}, {"key": "method-of-valuation", "type": "clause", "offset": [184, 203]}], "size": 10, "snippet": "of any Contributed Property means the fair market value of such property or other consideration at the time of contribution, as determined by the General Partner using such reasonable method of valuation as it may adopt.", "hash": "be7100a89a179a6a5ed872a73c2a4e25", "id": 6}, {"samples": [{"hash": "gHcNHu57GO", "uri": "/contracts/gHcNHu57GO#704c-value", "label": "Master Contribution Agreement (Pacific Gulf Properties Inc)", "score": 18.0, "published": true}, {"hash": "3wt9ZJ6N0sB", "uri": "/contracts/3wt9ZJ6N0sB#704c-value", "label": "Limited Partnership Agreement (Pacific Gulf Properties Inc)", "score": 18.0, "published": true}, {"hash": "3vB54fNNsLx", "uri": "/contracts/3vB54fNNsLx#704c-value", "label": "Limited Partnership Agreement (Pacific Gulf Properties Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [7, 27]}, {"key": "the-value", "type": "clause", "offset": [34, 43]}, {"key": "the-fair-market-value", "type": "clause", "offset": [134, 155]}, {"key": "other-consideration", "type": "clause", "offset": [176, 195]}, {"key": "time-of-contribution", "type": "clause", "offset": [203, 223]}, {"key": "by-the-general-partner", "type": "clause", "offset": [239, 261]}, {"key": "method-of-valuation", "type": "clause", "offset": [284, 303]}, {"key": "subject-to", "type": "clause", "offset": [321, 331]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [386, 414]}, {"key": "contributed-properties", "type": "definition", "offset": [521, 543]}, {"key": "integrated-transaction", "type": "definition", "offset": [559, 581]}, {"key": "fair-market-values", "type": "clause", "offset": [656, 674]}], "size": 7, "snippet": "of any Contributed Property means the value of such property as set forth in Exhibit \"D\", or if no value is set forth in Exhibit \"D\", the fair market value of such property or other consideration at the time of contribution, as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Exhibit \"B\" hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.", "hash": "9e6050f6de0eb52fd216095f0b76c42a", "id": 7}, {"samples": [{"hash": "j4skaGbOVi8", "uri": "/contracts/j4skaGbOVi8#704c-value", "label": "Limited Partnership Agreement (ET Wayne Finance, L.L.C.)", "score": 21.0, "published": true}, {"hash": "aXJXO60Z8aK", "uri": "/contracts/aXJXO60Z8aK#704c-value", "label": "Limited Partnership Agreement (ET Wayne Finance, L.L.C.)", "score": 21.0, "published": true}, {"hash": "57Cpx1GdIh6", "uri": "/contracts/57Cpx1GdIh6#704c-value", "label": "Limited Partnership Agreement (ET Wayne Finance, L.L.C.)", "score": 21.0, "published": true}], "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [0, 15]}, {"key": "to-the-partnership", "type": "clause", "offset": [41, 59]}, {"key": "the-fair-market-value", "type": "clause", "offset": [74, 95]}, {"key": "time-of-contribution", "type": "clause", "offset": [120, 140]}, {"key": "by-the-general-partner", "type": "clause", "offset": [155, 177]}, {"key": "method-of-valuation", "type": "clause", "offset": [200, 219]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [295, 323]}, {"key": "integrated-transaction", "type": "definition", "offset": [487, 509]}, {"key": "separate-property", "type": "clause", "offset": [521, 538]}], "size": 5, "snippet": "With respect to any property contributed to the Partnership by a Partner, the fair market value of such property at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt; provided, however, that the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of properties contributed to the Partnership in a single or integrated transaction among each separate property on a basis proportional to its fair market value.", "hash": "d1d34debddf1e6f3ff4180d325652f3e", "id": 8}, {"samples": [{"hash": "dFW2XiPLkyw", "uri": "/contracts/dFW2XiPLkyw#704c-value", "label": "Limited Partnership Agreement (American Industrial Properties Reit Inc)", "score": 18.0, "published": true}, {"hash": "1uhSqtntJ7q", "uri": "/contracts/1uhSqtntJ7q#704c-value", "label": "Agreement of Limited Partnership (American Industrial Properties Reit Inc)", "score": 18.0, "published": true}], "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [6, 21]}, {"key": "contributed-property", "type": "definition", "offset": [26, 46]}, {"key": "the-fair-market-value", "type": "clause", "offset": [47, 68]}, {"key": "time-of-contribution", "type": "clause", "offset": [93, 113]}, {"key": "by-the-general-partner", "type": "clause", "offset": [128, 150]}, {"key": "method-of-valuation", "type": "clause", "offset": [173, 192]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [244, 272]}, {"key": "contributed-properties", "type": "definition", "offset": [379, 401]}, {"key": "integrated-transaction", "type": "definition", "offset": [417, 439]}, {"key": "separate-property", "type": "clause", "offset": [451, 468]}, {"key": "fair-market-values", "type": "clause", "offset": [502, 520]}], "size": 5, "snippet": "means with respect to any Contributed Property the fair market value of such property at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt. The General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among each separate property on a basis proportional to their fair market values.", "hash": "57ce0cf47b18c845c237da69e4813046", "id": 9}, {"samples": [{"hash": "7CdeYY62F8A", "uri": "/contracts/7CdeYY62F8A#704c-value", "label": "Agreement of Limited Partnership (InfraREIT, Inc.)", "score": 26.1854896545, "published": true}, {"hash": "wTTbfGVwZ2", "uri": "/contracts/wTTbfGVwZ2#704c-value", "label": "Limited Partnership Agreement (InfraREIT, Inc.)", "score": 26.0924034119, "published": true}, {"hash": "OILslpR5Kd", "uri": "/contracts/OILslpR5Kd#704c-value", "label": "Limited Partnership Agreement (InfraREIT, Inc.)", "score": 26.0513343811, "published": true}], "snippet_links": [{"key": "contributed-property", "type": "definition", "offset": [11, 31]}, {"key": "the-fair-market-value", "type": "clause", "offset": [38, 59]}, {"key": "time-of-contribution", "type": "clause", "offset": [84, 104]}, {"key": "by-the-general-partner", "type": "clause", "offset": [119, 141]}, {"key": "method-of-valuation", "type": "clause", "offset": [164, 183]}, {"key": "article-vi", "type": "definition", "offset": [231, 241]}, {"key": "sole-and-absolute-discretion", "type": "clause", "offset": [277, 305]}, {"key": "contributed-properties", "type": "definition", "offset": [411, 433]}, {"key": "integrated-transaction", "type": "definition", "offset": [449, 471]}, {"key": "separate-property", "type": "clause", "offset": [483, 500]}, {"key": "adjusted-property", "type": "definition", "offset": [563, 580]}, {"key": "carrying-value", "type": "definition", "offset": [642, 656]}, {"key": "pursuant-to-section", "type": "definition", "offset": [686, 705]}], "size": 4, "snippet": "of (i) any Contributed Property means the fair market value of such property at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt; provided, however, subject to Article VI, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Value of Contributed Properties in a single or integrated transaction among each separate property on a basis proportional to its fair market value and (ii) any Adjusted Property means the fair market value of such property on the date the Carrying Value of such property is adjusted pursuant to Section 6.2.D.", "hash": "339e69f1aa04de0e9fd42cdc0cb5bd62", "id": 10}], "next_curs": "ClcSUWoVc35sYXdpbnNpZGVyY29udHJhY3RzcjMLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiITNzA0Yy12YWx1ZSMwMDAwMDAwYQyiAQJlbhgAIAA=", "definition": {"title": "704(c) Value", "size": 246, "snippet": "of any Contributed Property means the fair market value of such property or other consideration at the time of contribution, as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Exhibit B hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.", "id": "704c-value", "examples": ["For purposes hereof, \u201cPremium\u201d shall be 100% of the tax that would be payable by ARA pursuant to Code Section 704(c) if the membership interest in the Property Owner initially contributed to the Company by ARA were sold on the date of the Sale Notice at its initial, unadjusted <strong>704(c) Value</strong> as of the date of such contribution (the \u201cBIG Tax\u201d).", "Income and gain recognized on a sale by the Partnership of a 704(c) asset may be allocated first to the Additional Limited Partners that contributed the interests in such asset to the Partnership, in an amount necessary to eliminate the Book-Tax Disparity or applicable variation between <strong>704(c) Value</strong> and tax basis with respect to such 704(c) property.", "Such curative allocation of income and gain shall provide that items of Partnership taxable income or gain will be allocated to such Additional Limited Partner, and items of Partnership book income or gain will be allocated to Partners other than such Additional Limited Partners, to the extent necessary to eliminate any remaining variation between <strong>704(c) Value</strong> and tax basis if applicable with respect to such Additional Limited Partner immediately prior to the exercise of the Redemption Right.", "If the General Partner is the surviving entity of a merger, it shall contribute substantially all of the assets acquired in the merger to the Partnership as a Capital Contribution in exchange for Partnership Units with a fair market value, as reasonably determined by the General Partner, equal to the <strong>704(c) Value</strong> of the assets so contributed; provided that this requirement shall not be applicable if such merger is a Trigger Event as defined in Section 16.", "Underlying Property Agreed Value of Property <strong>704(c) Value</strong> (1) ------------------- ------------------------ ---------------- CP REPROP Corp.", "If the General Partner is the surviving entity of a merger, it shall contribute substantially all of the assets acquired in the merger to the Partnership as a Capital Contribution in exchange for Partnership Units with a fair market value, as reasonably determined by the General Partner, equal to the <strong>704(c) Value</strong> of the assets so contributed; provided that this requirement shall not be applicable if such merger is a Trigger Event as defined in Section 15.", "The <strong>704(c) Value</strong> of the Palisades Property is $63,250,000; and the <strong>704(c) Value</strong> of the 201 Property is $56,750,000, inclusive of the land whose <strong>704(c) Value</strong> is $6,500,000.", "If the General Partner is the surviving entity of a merger, it shall contribute substantially all of the assets acquired in the merger to the Partnership as a Capital Contribution in exchange for Partnership Units with a fair market value, as reasonably determined by the General Partner, equal to the <strong>704(c) Value</strong> of the assets so contributed.", "For purposes of this Amendment, the &quot;704(C) GAIN&quot; with respect to a Property means an amount equal to the excess of the <strong>704(c) Value</strong> of such Property over the adjusted tax basis of such Property as of the date hereof.", "Notwithstanding anything to the contrary set forth in the Partnership Agreement, General Partner and Partners&#x27; Contributors agree that for purposes of Section 704(c) of the Code, the <strong>704(c) Value</strong> of the Phase I Property and Phase II Property will be allocated among the various components of the Phase I Property and Phase II Property in a manner to be reasonably agreed upon by the General Partner and Partners&#x27; Contributors within ninety (90) days after the date hereof."], "related": [["economic-value", "Economic Value", "Economic Value"], ["ri-value", "RI Value", "RI Value"], ["company-value", "Company Value", "Company Value"], ["contribution-value", "Contribution Value", "Contribution Value"], ["new-value", "New value", "New value"]], "related_snippets": [], "updated": "2026-04-22T04:28:35+00:00"}, "json": true, "cursor": ""}}