EFTA Document EFTA01451745

SOF III - 1081 Southern Financial LLC (i) Prior to dissolution of the Partnership, the undistributed Net Profit or Net Loss of the Partnership, and each item of income, gain, loss, deduction or expense included in the determination of such Net Profit or Net Loss, including unrealized gains and losses with respect to assets distributed in kind, shall be allocated among the Partners in a manner consistent with the corresponding distributions made or to be made pursuant to Section 7.01. (j)