EEE Test definition
EEE Test means the test under Treas. Reg. § 1.704-1(b)(2)(ii)(i) pursuant to which allocations that do not otherwise meet the Safe Harbor will be deemed to have economic effect if at the end of that year and each future year a liquidation of the partnership at the end of such year or at the end of any future year would produce the EEE Result, regardless of the economic performance of the partnership.