FOURTH AMENDMENT TO THE AMENDED AND RESTATED LIMITED PARTNERSHIP AGREEMENT OF CARTER VALIDUS OPERATING PARTNERSHIP II, LPLimited Partnership Agreement • September 21st, 2018 • Carter Validus Mission Critical REIT II, Inc. • Real estate investment trusts
The provisions of Sections 6221 through 6241 of the Internal Revenue Code of 1986, as amended by the Bipartisan Budget Act of 2015 (the “BBA Provisions”), substantially revised the rules regarding Internal Revenue Service (“IRS”) audits of entities that are taxed as partnerships for Federal income tax purposes, effective as of January 1, 2018. The General Partner of the Partnership is adopting this Fourth Amendment to amend the provisions of the LP Agreement applicable to IRS audits to reflect the BBA Provisions.
