RSM`s evaluation services team has published a white paper with valuing management incentive units, which addresses the following issues: Incentive Management Units (MIUs) are a form of capital compensation issued by private companies to employees, directors, directors, consultants or investors. Depending on whether the blocking conditions are likely to be met, the value of the MIUs and related compensation costs are either recorded in the financial statements or recorded in the financial statements as unaccounted for compensation expenses. Therefore, an assessment must be made when MIUs is issued, modified or modified or when there is a change of ownership. Any transfer or alleged transfer of partnership interest that is not made under this Article IV and, if applicable, Section 5.4 (d) or Section 2, Point a) (ix) of the Incentive Unit Agreement, is non-applicable. The entity reimburses the executive entity`s reasonable fees for third parties as part of the revision of this Agreement and the Incentive Unit Agreement up to a total amount of no more than $20,000. If the Board of Directors finds that the management incentive incentives that are issued to a member of the administration are transferred in accordance with the agreement established by the board of directors in connection with the issuance of this management of incentives (and which is reflected in the corresponding agreement on management incentive unit). No partnership interest is transferred in whole or in part, unless the terms of this Article IV and, if applicable, Section 5.4(d) or Section 2, Point a( (ix), of the incentive unit agreement are not met. All real estate (at fair value, as established by the General Partner) and that all species that exceed the amount required to meet the commitments covered in Section 12.4 (b) are distributed to partners in accordance with Article XVI, in accordance with Article XVI, according to their respective percentages, according to a record date chosen by the liquidator, unless provided for in Section 5.4(f) and Section 2 (a) (viii) of the incentive contract.