Common use of Listed Transactions; Prohibited Tax Shelter Transactions Clause in Contracts

Listed Transactions; Prohibited Tax Shelter Transactions. 15.5.1 The General Partner shall use commercially reasonable efforts to cause the Fund not to invest, directly or indirectly, in any investment that, to the knowledge of the General Partner, constitutes a “listed transaction” as defined in Regulations Section 1.6011-4(b)(2) or “reportable transaction” as defined in Regulations Section 1.6011-4(b)(1). If the General Partner reasonably determines that the Fund has engaged in one of the foregoing transactions, the General Partner shall provide the affected Limited Partners with notice thereof and, at the request of an affected Limited Partner and at such Limited Partner’s expense, render reasonable assistance to such Limited Partner in preparing and filing IRS Form 8886 (Reportable Transaction Disclosure Statement) and such other forms as may be required by such Limited Partner on account of such transaction.