Reallocated Income definition
Reallocated Income and “Reallocated Loss”) in prior Partnership taxable years or other applicable periods, any Net Income or Net Loss (or Partnership items of income, gain, loss and deduction thereof) that would otherwise have been allocated pursuant to subsection (iii) of Section 6.2.C shall be allocated among the Partners so that, to the extent possible, the net amount of such allocations of Net Income or Net Loss (or Partnership items of income, gain, loss or deduction thereof) under subsection (iii) of Section 6.2.C and the allocations of Reallocated Income and Reallocated Loss to each Partner shall be equal to the net amount that would have been allocated to each such Partner if the allocations of Reallocated Income and Reallocated Loss had not occurred; provided, however, that allocations under this Section 6.2.E shall not be made to the extent such allocations would cause the Minimum Gain Capital Account balance to be less than the Preferred Sum.