Code Section 704(c) Allocations.Items of the Company taxable income, gain, loss and deduction with respect to any property contributed to the capital of the Company shall, solely for Tax purposes, be allocated among the Unitholders in accordance with Code Section 704(c) so as to take account of any variation between the adjusted basis of such asset for federal income Tax purposes and its initial Book Value. Such allocations shall be made using a reasonable method specified in Treasury Regulations Section 1.704-3. In addition, if the Book Value of any Company asset is adjusted pursuant to the requirements of Treasury Regulation Section 1.704-1(b)(2)(iv)(e) or (f), then subsequent allocations of items of taxable income, gain, loss and deduction with respect to such asset shall take account of any variation between the adjusted basis of such asset for federal income Tax purposes and its Book Value in the same manner as under Code Section 704(c). Notwithstanding the foregoing, the Board shall determine all allocations pursuant to this [Section 4.5(b)] using any method selected by the Board that is permitted under Section 704(c) of the Code and the Treasury Regulations thereunder.

The allocations set forth in [Sections 5.2(a) through 5.2(h)] (the “Regulatory Allocations”) are intended to comply with certain requirements of Treasury Regulations Sections 1.704-1(b) and 1.704-2. Notwithstanding any other provision of this Article V (other than the Regulatory Allocations), the Regulatory Allocations (and anticipated future Regulatory Allocations) shall be taken into account in allocating other items of income, gain, loss and deduction among the Members so that, to the extent possible, the net amount of such allocation of other items and the Regulatory Allocations to each Member should be equal to the net amount that would have been allocated to each such Member if the Regulatory Allocations had not occurred. This Section 5.2(i) is intended to minimize to the extent possible and to the extent necessary any economic distortions which may result from application of the Regulatory Allocations and shall be interpreted in a manner consistent therewith.

Allocation Date. All allocations of Equivalents will be considered to have been made as of the Valuation Date, regardless of when allocations are actually made.

Section # Vested Portion of Member’s Account. Allocations to the Member’s Account for Plan Years prior to 2010, and Allocations for the 2010 Plan Year attributable to the Company Matching Contribution, shall be 100% vested. All other Allocations shall vest in accordance with the vesting rules specified in the Base Plan.

Section # Allocations.

4.4Other Allocations.

Section # – Limitations on Allocations Under Code Section 41527

Section # Income Tax Allocations with Respect to Depletable Properties.

5.3Valuation of Trust Fund and Participant Accounts; Dividend Allocations.

Stock is then traded. For allocations of Company Stock made after December 31, 2002 and before January 1, 2007, one-half of such shares of Company Stock were allocated to the Participant’s “Restricted Profit Sharing Account” and one-half of such shares of Company Stock were allocated to the Participant’s “Unrestricted Profit Sharing Account,” as provided in the Plan at the time of such allocations. Allocations of Company Stock made on or after January 1, 2007 were allocated to the Participant’s “Unrestricted Profit Sharing Account,” as provided in the Plan at the time of such allocations. Each such allocation shall be processed as soon as reasonably practicable after the end of each Plan Year.