A Economic Uniformity definition
A Economic Uniformity. With respect to any taxable period in which the Class A Conversion Effective Date occurs (and, if necessary, any subsequent taxable period), items of Partnership gross income, gain, deduction or loss for the taxable period shall be allocated 100% to each Limited Partner with respect to such Limited Partner’s Class A Units that are Outstanding immediately before the Class A Conversion Effective Date in the proportion that the respective number of Class A Units held by such Partner bears to the total number of Class A Units then Outstanding, until each such Partner has been allocated the amount of gross income, gain, deduction or loss with respect to such Partner’s Class A Units that causes the Capital Account attributable to each Class A Unit, on a per Unit basis, to equal the Per Unit Capital Amount for a Common Unit on the Class A Conversion Effective Date. The purpose for this allocation is to establish uniformity between the Capital Accounts underlying converted Class A Units and the Capital Accounts underlying Common Units immediately prior to the conversion of Class A Units into Common Units.