Common use of Partnership Minimum Gain Chargeback Clause in Contracts

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member will be specially allocated items of Company income and gain for that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such Member’s share of the net decrease in Partnership Minimum gain during such year determined in accordance with Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member Partner will be specially allocated items of Company Partnership income and gain for that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such Member’s Partner's share of the net decrease in Partnership Minimum gain Gain during such year determined in accordance with Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section Sections 1.704(2)(f)(6) and 1.704-2(g2(j)(2). This Section 9.3(c)(19.3(d)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.

Partnership Minimum Gain Chargeback. If Notwithstanding any other provision of this Section, if there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member the Partners will be specially allocated items of Company Partnership income and gain for that period (and, if necessary, subsequent periods). The amount allocated to each Partner under this Section 5.2(c)(1) in proportion to, and to the extent of, shall be an amount equal to such Member’s Partner's share of the net decrease in Partnership Minimum gain Gain during such year or other period determined in accordance with Treasury Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(15.2(c)(1) is intended to comply with the Partnership Minimum Gain partnership minimum gain chargeback requirements of the Regulations, Treasury Regulations and the exceptions thereto and will be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If Except as otherwise provided in Section 1.704-2(f) of the Regulations, in the event there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreementfiscal year, each Member will shall be specially allocated items of Company income and gain for that period (such fiscal year and, if necessary, for subsequent periods) in proportion to, and to the extent of, an amount fiscal years equal to such that Member’s share of the net decrease in Partnership Minimum gain during such year Gain. The determination of a Member’s share of the net decrease in Partnership Minimum Gain shall be determined in accordance with Regulations Section 1.704-2(g)(2)2(g) of the Regulations. The items to be specially allocated will to the Members in accordance with this Section 5.02(a) shall be determined in accordance with Regulations Section 1.704-2(g)2(f)(6) of the Regulations. This Section 9.3(c)(15.02(a) is intended to comply with the Partnership Minimum Gain minimum gain chargeback requirements requirement set forth in Section 1.704-2(f) of the Regulations, will Regulations and shall be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member will be specially allocated items of Company income and gain for that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such Member’s 's share of the net decrease in Partnership Minimum gain Gain during such year determined in accordance with Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(14.(b)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable a Partnership fiscal year or other period for which allocations are made, before any other allocation under this Agreementperiod, each Member will Partner shall be specially allocated items of Company Partnership income and gain for that such fiscal year or other period (and, if necessary, for subsequent fiscal years or periods) in proportion to, and to the extent of, an amount equal to such MemberPartner’s share of such net decrease, except to the net decrease in Partnership Minimum gain during extent such year determined in accordance with allocation would not be required by Regulations Section 1.704-2(g)(22(f). The amounts referred to in this Section 4.7(c) and the items to be so allocated will shall be determined in accordance with Regulations Section 1.704-2(g)2. This Section 9.3(c)(14.7(c) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulationsconstitute a “minimum gain chargeback” provision as described in Regulations Section 1.704-2(f), will and shall be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member will be specially allocated items of Company income and gain for that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such Member’s share of the net decrease in Partnership Minimum gain Gain during such year determined in accordance with Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(116.4(c)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable a Partnership fiscal year or other period for which allocations are made, before any other allocation under this Agreementperiod, each Member will Partner shall be specially allocated items of Company Partnership income and gain for that such fiscal year or other period (and, if necessary, for subsequent fiscal years or periods) in proportion to, and to the extent of, an amount equal to such Member’s Partner's share of such net decrease, except to the net decrease in Partnership Minimum gain during extent such year determined in accordance with allocation would not be required by Regulations Section 1.704-2(g)(22(f). The amounts referred to in this Section 4.7(c) and the items to be so allocated will shall be determined in accordance with Regulations Section 1.704-2(g)2. This Section 9.3(c)(14.7(c) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulationsconstitute a "minimum gain chargeback" provision as described in Regulations Section 1.704-2(f), will and shall be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If Notwithstanding any other ----------------------------------- provision of this Section, if there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member the .Partners will be specially allocated items of Company Partnership income and gain for that period (and, if necessary, subsequent periods). The amount allocated to each Partner under this Section 5.2(c)(1) in proportion to, and to the extent of, shall be ----------------- an amount equal to such Member’s Partner's share of the net decrease in Partnership Minimum gain Gain during such year or other period determined in accordance with Treasury Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(15.2(c)(1) is ----------------- intended to comply with the Partnership Minimum Gain partnership minimum gain chargeback requirements of the Regulations, Treasury Regulations and the exceptions thereto and will be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If Notwithstanding any other provision of this Section, if there is a net decrease in Partnership Minimum Gain during any taxable taxable. year or other period for which allocations are made, before any other allocation under this Agreement, each Member the Partners will be specially allocated items of Company Partnership income and gain for that period (and, if necessary, subsequent periods). The amount allocated to each Partner under this Section 4.2(c)(1) in proportion to, and to the extent of, shall be an amount equal to such Member’s Partner's share of the net decrease in Partnership Minimum gain Gain during such year or other period determined in accordance with Treasury Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(14.2(c)(1) is intended to comply with the Partnership Minimum Gain partnership minimum gain chargeback requirements of the Regulations, Treasury Regulations and the exceptions thereto and will be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If Notwithstanding any other provision of this Article IV, if there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before prior to any other allocation under this Agreement, each Member Partner will be specially allocated items of Company income and gain for relating to that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such MemberPartner’s share of the net decrease in Partnership Minimum gain Gain during such year as determined in accordance with Regulations Regulation Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Regulation Section 1.704-2(g2(f). This Section 9.3(c)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.

Partnership Minimum Gain Chargeback. If Notwithstanding any other ----------------------------------- provision of this Section, if there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member the Partners will be specially allocated items of Company Partnership income and gain for that period (and, if necessary, subsequent periods). The amount allocated to each Partner under this Section 5.2(c)(1) in proportion to, and to the extent of, shall be ----------------- an amount equal to such Member’s Partner's share of the net decrease in Partnership Minimum gain Gain during such year or other period determined in accordance with Treasury Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(15.2(c)(1) is ----------------- intended to comply with the Partnership Minimum Gain partnership minimum gain chargeback requirements of the Regulations, Treasury Regulations and the exceptions thereto and will be interpreted consistently with the Regulations and will be subject to all exceptions provided thereintherewith.

Partnership Minimum Gain Chargeback. If there is a net decrease in Partnership Minimum Gain during any taxable year or other period for which allocations are made, before any other allocation under this Agreement, each Member will be specially allocated items of Company income and gain for that period (and, if necessary, subsequent periods) in proportion to, and to the extent of, an amount equal to such Member’s share of the net decrease in Partnership Minimum gain Gain during such year determined in accordance with Regulations Section 1.704-2(g)(2). The items to be allocated will be determined in accordance with Regulations Section 1.704-2(g). This Section 9.3(c)(1) is intended to comply with the Partnership Minimum Gain chargeback requirements of the Regulations, will be interpreted consistently with the Regulations and will be subject to all exceptions provided therein.