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(b) In the event the Gross Asset Value of any Partnership <br /> property is adjusted, subsequent allocations of income, gain, <br /> loss and deduction with respect to such asset shall take account <br /> of any variation between the adjusted basis of such asset for <br /> federal income tax purposes and its Gross Asset Value in the same <br /> manner as under Code Section 704(c) and the Treasury Regulations <br /> thereunder. <br /> 6.9. Distributions. <br /> (a) Excess Cash. The Partnership shall distribute <br /> Excess Cash to the Partners, at least once annually, 50% to the <br /> General Partner and 50% to the Limited Partners in proportion to <br /> their Percentage Interests; the amount of Excess Cash distributed <br /> to the Partners in any one calendar year shall not exceed an <br /> amount equal to eight percent (8 of the Partners' aggregate <br /> contributions to the Partnership; provided, further, that if in <br /> any year there are no distributions of Excess Cash, or are <br /> distributions in an amount less than the amount allowed under <br /> this Section 6.9, any amount allowed but not distributed shall <br /> accrue and shall be eligible to be paid from subsequent years <br /> Excess Cash. <br /> (b) Cash From Sales and Cash From Refinancing. Within 60 <br /> days of receipt, the Partnership shall distribute Cash From Sales <br /> (other than Cash From Sales available when the Partnership is to <br /> be liquidated) and Cash From Refinancing 40% to the Limited <br /> Partners in proportion to their Percentage Interests and 60% to <br /> the General Partner. <br /> -25- <br />