Common use of Capital Account Allocations Clause in Contracts

Capital Account Allocations. (a) Except as provided in Section 10.2(h), as of the last calendar day of each Accounting Period, the Capital Account of each Shareholder shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss of the Trust during such Accounting Period, pro rata in proportion to the Shareholders’ respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves therefor. (b) Notwithstanding anything to the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 to a Capital Account of any Shareholder to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes of this Section 10.2(b), the balance of a Shareholder’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder that unexpectedly receives an allocation or distribution described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates or increases a deficit balance in the Shareholder’s Capital Account shall be allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance as quickly as possible. Any amounts allocated pursuant to this Section 10.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for the Accounting Period. (d) If there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined in accordance with the principles of U.S. Treasury Regulations Sections 1.704-2(d) and 1.704-2(i)) during any Trust taxable year, the Shareholders shall be specially allocated items of Trust income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares of such net decrease during such year, determined pursuant to U.S. Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Section 1.704-2(f). This Section 10.2(d) is intended to comply with the minimum gain chargeback requirements in such U.S. Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall be required to the extent of the exceptions provided in U.S. Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4). (e) Nonrecourse Deductions shall be allocated to the Shareholders in proportion to their Capital Account balances. (f) Partner Nonrecourse Deductions shall be allocated in accordance with U.S. Treasury Regulations Section 1.704-2(i)(1). (g) Notwithstanding anything to the contrary contained herein, but subject to Sections 10.2(b) and (c), if any allocations are made pursuant to Sections 10.2(b) or 10.2(c), subsequent allocations pursuant to this Section 10.2 shall be made so that the net amount of any items allocated to each Shareholder shall, to the extent possible, be equal to the net amount that would have been allocated to each Shareholder if allocations pursuant to Section 10.2(b) or 10.2(c) had not been made. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.

Capital Account Allocations. (a) Except as provided in Section 10.2(h8.2(h), as of the last calendar day Business Day of each Accounting Period, the Capital Account of each Shareholder Share shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss of the Trust during such Accounting Period, pro rata in proportion to the ShareholdersShares’ respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves therefor. (b) Notwithstanding anything to the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 8.2 to a Capital Account of any Shareholder Share to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes of this Section 10.2(b8.2(b), the balance of a ShareholderShare’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder Share that unexpectedly receives an allocation or distribution described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates or increases a deficit balance in the ShareholderShare’s Capital Account shall be allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance as quickly as possible. Any amounts allocated pursuant to this Section 10.2(c8.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for the Accounting Period. (d) If there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined in accordance with the principles of U.S. Treasury Regulations Sections 1.704-2(d) and 1.704-2(i)) during any Trust taxable year, the Shareholders Shares shall be specially allocated items of Trust income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares of such net decrease during such year, determined pursuant to U.S. Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Section 1.704-2(f). This Section 10.2(d8.2(d) is intended to comply with the minimum gain chargeback requirements in such U.S. Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall be required to the extent of the exceptions provided in U.S. Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4). (e) Nonrecourse Deductions shall be allocated to the Shareholders Shares in proportion to their Capital Account balances. (f) Partner Nonrecourse Deductions shall be allocated in accordance with U.S. Treasury Regulations Section 1.704-2(i)(1). (g) Notwithstanding anything to the contrary contained herein, but subject to Sections 10.2(b8.2(b) and (c), if any allocations are made pursuant to Sections 10.2(b8.2(b) or 10.2(c8.2(c), subsequent allocations pursuant to this Section 10.2 8.2 shall be made so that the net amount of any items allocated to each Shareholder Share shall, to the extent possible, be equal to the net amount that would have been allocated to each Shareholder Share if allocations pursuant to Section 10.2(b8.2(b) or 10.2(c8.2(c) had not been made. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.

Capital Account Allocations. (a) Except as provided in Section 10.2(h6.2(h), as of the last calendar day of each Accounting Period, the Capital Account of each Shareholder shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss of the Trust during such Accounting Period, pro rata in proportion to the Shareholders’ respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves therefor. (b) Notwithstanding anything to the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 6.2 to a Capital Account of any Shareholder to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes of this Section 10.2(b6.2(b), the balance of a Shareholder’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder that unexpectedly receives an allocation or distribution described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates or increases a deficit balance in the Shareholder’s Capital Account shall be allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance as quickly as possible. Any amounts allocated pursuant to this Section 10.2(c6.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for the Accounting Period. (d) If there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined in accordance with the principles of U.S. Treasury Regulations Sections 1.704-2(d) and 1.704-2(i)) during any Trust taxable year, the Shareholders shall be specially allocated items of Trust income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares of such net decrease during such year, determined pursuant to U.S. Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Section 1.704-2(f). This Section 10.2(d6.2(d) is intended to comply with the minimum gain chargeback requirements in such U.S. Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall be required to the extent of the exceptions provided in U.S. Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4). (e) Nonrecourse Deductions shall be allocated to the Shareholders in proportion to their Capital Account balances. (f) Partner Nonrecourse Deductions shall be allocated in accordance with U.S. Treasury Regulations Section 1.704-2(i)(1). (g) Notwithstanding anything to the contrary contained herein, but subject to Sections 10.2(b6.2(b) and (c), if any allocations are made pursuant to Sections 10.2(b6.2(b) or 10.2(c6.2(c), subsequent allocations pursuant to this Section 10.2 6.2 shall be made so that the net amount of any items allocated to each Shareholder shall, to the extent possible, be equal to the net amount that would have been allocated to each Shareholder if allocations pursuant to Section 10.2(b6.2(b) or 10.2(c6.2(c) had not been made. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.

Capital Account Allocations. (a) Except as provided in Section 10.2(h8.2(h), as of the last calendar day of each Accounting Period, the Capital Account of each Shareholder shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss of the Trust during such Accounting Period, pro rata in proportion to the Shareholders’ respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves therefor. (b) Notwithstanding anything to the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 8.2 to a Capital Account of any Shareholder to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes of this Section 10.2(b8.2(b), the balance of a Shareholder’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder that unexpectedly receives an allocation or distribution described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates or increases a deficit balance in the Shareholder’s Capital Account shall be allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance as quickly as possible. Any amounts allocated pursuant to this Section 10.2(c8.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for the Accounting Period. (d) If there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined in accordance with the principles of U.S. Treasury Regulations Sections 1.704-2(d) and 1.704-2(i)) during any Trust taxable year, the Shareholders shall be specially allocated items of Trust income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares of such net decrease during such year, determined pursuant to U.S. Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Section 1.704-2(f). This Section 10.2(d8.2(d) is intended to comply with the minimum gain chargeback requirements in such U.S. Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall be required to the extent of the exceptions provided in U.S. Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4). (e) Nonrecourse Deductions shall be allocated to the Shareholders in proportion to their Capital Account balances. (f) Partner Nonrecourse Deductions shall be allocated in accordance with U.S. Treasury Regulations Section 1.704-2(i)(1). (g) Notwithstanding anything to the contrary contained herein, but subject to Sections 10.2(b8.2(b) and (c), if any allocations are made pursuant to Sections 10.2(b8.2(b) or 10.2(c8.2(c), subsequent allocations pursuant to this Section 10.2 8.2 shall be made so that the net amount of any items allocated to each Shareholder shall, to the extent possible, be equal to the net amount that would have been allocated to each Shareholder if allocations pursuant to Section 10.2(b8.2(b) or 10.2(c8.2(c) had not been made. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.

Capital Account Allocations. For purposes of maintaining the Capital Accounts and determining the rights of the General Partner and the Record Holders among themselves, each item of income, gain, loss and deduction shall be allocated among the General Partner and the Record Holders in the following manner: (a) Except as otherwise provided in this Section 10.2(h5.01, all items of income, gain, loss and deduction of the Partnership, computed in accordance with Section 4.08(b), as and any income of the last calendar day of each Accounting Period, the Capital Account of each Shareholder shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss Partnership described in Section 705(a)(1)(B) of the Trust during such Accounting Period, pro rata in proportion Code shall be allocated to the Shareholders’ General Partner and the Record Holders in accordance with their respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves thereforPercentage Interests. (b) Notwithstanding anything to In the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 to event the General Partner or a Capital Account of any Shareholder to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes of this Section 10.2(b), the balance of a Shareholder’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder that unexpectedly Record Holder receives an adjustment, allocation or distribution described in Treasury Regulations Regulation Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates ), such General Partner or increases a deficit balance in the Shareholder’s Capital Account Record Holder shall be specially allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulationsas quickly as possible, the any deficit balance in such General Partner's or Record Holder's Capital Account created by such adjustment, allocation or distribution. This Section 5.01(b) is intended to constitute a "qualified income offset" within the meaning of Treasury Regulation Section 1.704-1(b)(2)(ii)(d)(3). (c) If the Capital Account of the General Partner or a Record Holder has a deficit balance resulting in whole or in part from allocations of loss or deduction attributable to nonrecourse debt that is secured by Partnership Assets, which deficit balance exceeds such General Partner's or Record Holder's share of Minimum Gain (as defined below), then such General Partner or Record Holder shall first be allocated items of income and gain in the amount and in the proportions needed to eliminate such excess as quickly as possible. Any amounts allocated pursuant to For purposes of this Section 10.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for 5.01(c), "minimum gain" means the Accounting Period. (d) If there excess of the outstanding principal balance of nonrecourse debt that is a net decrease in secured by Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined in accordance with Assets over the principles of U.S. Treasury Regulations Sections 1.704-2(d) and 1.704-2(i)) during any Trust taxable year, the Shareholders shall be specially allocated items of Trust income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares Partnership's adjusted tax basis of such net decrease during such year, determined pursuant to U.S. Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Section 1.704-2(f)Assets. This Section 10.2(d5.01(c) is intended to comply with the minimum gain chargeback requirements in such U.S. of Treasury Regulations Sections and shall be interpreted consistently therewith; including that no chargeback shall be required to the extent of the exceptions provided in U.S. Treasury Regulations Sections Regulation Section 1.704-2(f) and 1.704-2(i)(41(b)(4)(iv). (ed) Nonrecourse Deductions To preserve the uniformity of Units, the General Partner shall be allocated have sole discretion in conjunction with Section 5.02(g) to make special allocations of income or deductions. The General Partner may make such allocations only if they would not have a material adverse effect on the Shareholders in proportion to their Capital Account balancesRecord Holders and if they are consistent with, and supportable under, the principles of Section 704 of the Code. (f) Partner Nonrecourse Deductions shall be allocated in accordance with U.S. Treasury Regulations Section 1.704-2(i)(1). (g) Notwithstanding anything to the contrary contained herein, but subject to Sections 10.2(b) and (c), if any allocations are made pursuant to Sections 10.2(b) or 10.2(c), subsequent allocations pursuant to this Section 10.2 shall be made so that the net amount of any items allocated to each Shareholder shall, to the extent possible, be equal to the net amount that would have been allocated to each Shareholder if allocations pursuant to Section 10.2(b) or 10.2(c) had not been made. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.

Capital Account Allocations. For purposes of maintaining the Capital Accounts and determining the rights of the General Partner and the Record Holders among themselves, each item of income, gain, loss and deduction shall be allocated among the General Partner and the Record Holders in the following manner: (a) Except as otherwise provided in this Section 10.2(h5.01, all items of income, gain, loss and deduction of the Partnership, computed in accordance with Section 4.08(b), as and any income of the last calendar day of each Accounting Period, the Capital Account of each Shareholder shall initially be credited to reflect the Net Profit or debited to reflect the Net Loss Partnership described in Section 705(a)(1)(B) of the Trust during such Accounting Period, pro rata in proportion Code shall be allocated to the Shareholders’ General Partner and the Record Holders in accordance with their respective Capital Account balances at the beginning of the Accounting Period. All calculations of Net Profit and Net Loss shall be made after deduction for all general, administrative, and other operating expenses of the Trust and any amounts necessary, in the Trustee’s sole discretion, as appropriate reserves thereforPercentage Interests. (b) Notwithstanding anything to the contrary contained herein, no allocation of Net Loss shall be made pursuant to this Section 10.2 to a Capital Account of any Shareholder to the extent that it would cause or increase a deficit balance in such Capital Account as of the end of the Accounting Period to which the allocation relates. Solely for purposes other provision of this Section 10.2(b)Article V, the balance of a Shareholder’s Capital Account shall be reduced by the amounts described in Treasury Regulation Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6). (c) Notwithstanding anything to the contrary contained herein, any Shareholder that unexpectedly receives an allocation or distribution described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), (5) or (6) that creates or increases a deficit balance in the Shareholder’s Capital Account shall be allocated items of gross income and gain for Capital Account purposes in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance as quickly as possible. Any amounts allocated pursuant to this Section 10.2(c) for any Accounting Period shall be excluded from Net Profit or Net Loss for the Accounting Period. (d) If if there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain (determined during any Partnership Year, then, subject to the exceptions set forth in accordance with the principles of U.S. Treasury Regulations Sections Regulation Section 1.704-2(d2 (f)(2), (3), (4) and 1.704-2(i(5)) during any Trust taxable year, the Shareholders each Partner shall be specially allocated items of Trust Partnership income and gain for such year (and, if necessary, subsequent years) in an amount equal to their respective shares such Partner’s share of such the net decrease during such yearin Partner Minimum Gain, as determined pursuant to U.S. under Treasury Regulations Sections Regulation Section 1.704-2(g). Allocations pursuant to the previous sentence shall be made in proportion to the respective amounts required to be allocated to each Partner pursuant thereto. The items to be so allocated shall be determined in such section of the Regulations in accordance with Treasury Regulation Section 1.704-2(f). This paragraph is intended to comply with the minimum gain chargeback requirements in Treasury Regulation Section l.704-2(f) and shall be interpreted consistently therewith. (c) Notwithstanding any other provision of this Article V except Section 5.01(b), if there is a net decrease in Partner Minimum Gain attributable to a Partner Nonrecourse Debt during any Fiscal Year then, subject to the exceptions set forth in Treasury Regulation Section 1.704-1(i)(4), each Partner who has a share of the Partner Minimum Gain attributable to such Partner Nonrecourse Debt, determined in accordance with Treasury Regulation Section 1.704-2(i)(5), shall be specially allocated items of Partnership income and gain for such year (and, if necessary, subsequent years) in an amount equal to such Partner’s share of the net decrease in Partner Minimum Gain attributable to such Partner Nonrecourse Debt, determined in accordance with Treasury Regulation Section 1.704-2(i)(4). The items to be so allocated shall be determined in accordance with U.S. Treasury Regulations Regulation Section 1.704-2(f2(i)(4). This Section 10.2(d) paragraph is intended to comply with the minimum gain chargeback requirements requirement in such U.S. Treasury Regulations Sections Regulation Section l.704-2(i) and shall be interpreted consistently therewith; including . (d) Notwithstanding any other provision of this Article V, except Section 5.01(b), in the event any Partner receives any adjustments, allocations or distributions described in Treasury Regulation Section 1.704-l(b)(2)(ii)(d)(4), (5), or (6), that no chargeback cause or increase an Adjusted Capital Account deficit of such Partner, items of Partnership income and gain shall be required specially allocated to such Partner in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulation, the Adjusted Capital Account deficit of such Partner as quickly as possible. This Section 5.01(d) is intended to constitute a “qualified income offset” within the exceptions provided in U.S. meaning of Treasury Regulations Sections Regulation Section 1.704-2(f) and 1.704-2(i)(41(b)(2)(ii)(d)(3). (e) Nonrecourse Deductions for any Fiscal Year shall be allocated to between the Shareholders General Partner and the Limited Partners in proportion to their Capital Account balancesrespective Percentage Interests. (f) Any Partner Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Partner who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deduct ions are attributable in accordance with U.S. Treasury Regulations Regulation Section 1.704l.704-2(i)(12(l)(1). (g) Notwithstanding anything to the contrary contained hereinThe allocations set forth in Sections 5.01(b), but subject to Sections 10.2(b(d) and (cf) above (the “Regulatory Allocations”) are intended to comply with certain requirements of Treasury Regulation Section 1.704-1(b), if any allocations are made pursuant to Sections 10.2(b) or 10.2(c), . The Regulatory Allocations shall be taken into account for the purpose of equitably adjusting subsequent allocations pursuant to this Section 10.2 shall be made of income, gain, loss and deduction, and items of income, gain, loss, and deduction among the Partners so that the net amount of any items allocated to each Shareholder shallthat, to the extent possible, the net amount of such allocations of income, gain, loss and deduction and other items to each Partner shall be equal to the net amount that would have been allocated to each Shareholder such Partner if allocations pursuant to Section 10.2(b) or 10.2(c) the Regulatory Allocations had not been madeoccurred. (h) The foregoing provisions and the other provisions of this Declaration relating to the maintenance of Capital Accounts are intended to comply with Treasury Regulations Section 1.704-1(b) and shall be interpreted and applied in a manner consistent with those Treasury Regulations.