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5.8. Voluntary Contributions. <br /> No Partner shall have the right to make voluntary <br /> Contributions to the capital of the Partnership. <br /> 5.9. Capital Accounts. <br /> A Capital Account shall be maintained for each Partner in <br /> accordance with Treasury Regulations Section 1.704 -1(b) including <br /> the following requirements: <br /> (a) Each Partner's Capital Account shall be credited with <br /> (i) the amount of the Partner's Contribution, (ii) the Partner's <br /> distributive share of Profits and Gains, and (iii) the amount of <br /> any Partnership liabilities that are assumed by such Partner or <br /> which are secured by any Partnership property distributed to such <br /> Partner. <br /> (b) Each Partner's Capital Account shall be charged with (i) <br /> the amount of money distributed to the Partner, (ii) the fair <br /> market value of any Partnership property distributed to the <br /> Partner (net of liabilities securing the property that the <br /> Partner is considered to assume or take subject to), (iii) the <br /> Partner's distributive share of Losses, and (iv) the amount of <br /> any liabilities of such Partner assumed by the Partnership or <br /> which are secured by any property contributed by such Partner to <br /> the Partnership. <br /> (c) In the event the Gross Asset Values of Partnership <br /> assets are adjusted pursuant to the terms of this Agreement, the <br /> Capital Accounts of the Partners shall be adjusted simultaneously <br /> to reflect the aggregate net adjustment as if the Parthership <br /> recognized gain or loss equal to the amount of such aggregate net <br /> -17- <br />