EFTA Document EFTA01361162

and accounting and tax reporting with respect to the Company, its members and their respective Membership Interests shall be handled accordingly. SECTION IV ALLOCATIONS AND DISTRIBUTIONS A. Allocations. For purposes of maintaining each Member's Capital Account, all of the Company's net profits, net losses, expenses and other items of income, gain, loss, and credit shall be allocated to the Member in proportion to the percentage Membership Interest of such Member. All items of Company taxa