Noncompensatory Options. If, as a result of an exercise of a Noncompensatory Option to acquire an interest in the Partnership, a Capital Account reallocation is required under Regulations Section 1.704-1(b)(2)(iv)(s)(3), the Partnership shall make corrective allocations pursuant to Regulations Section 1.704-1(b)(4)(x).
Appears in 15 contracts
Samples: Agreement and Plan of Merger (Dupont Fabros Technology, Inc.), Digital Realty Trust, L.P., Digital Realty Trust, L.P.
Noncompensatory Options. If, as a result of an exercise of a Noncompensatory Option to acquire an interest in the Partnership, a Capital Account reallocation is required under Regulations Section 1.704-1.704- 1(b)(2)(iv)(s)(3), the Partnership shall make corrective allocations pursuant to Regulations Section 1.704-1(b)(4)(x).
Appears in 1 contract
Samples: ir.extraspace.com
Noncompensatory Options. If, as a result of an exercise of a Noncompensatory Option to acquire an interest in the Partnership, a Capital Account reallocation is required under Regulations Section 1.704-1(b)(2)(iv)(s)(3), the Partnership shall make corrective allocations pursuant to for federal income tax purposes in accordance with Regulations Section 1.704-1(b)(4)(x).
Appears in 1 contract
Samples: Agreement (Columbia Property Trust Operating Partnership, L.P.)
