Epstein File EFTA01384612: Memorandum (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01384612: Memorandum (DS10)

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This document is a memorandum describing partnership accounting procedures, specifically detailing the establishment and operation of separate memorandum accounts for partners with specific interests. It outlines how Net Capital Appreciation and Net Capital Depreciation are calculated for unrestricted partners and specifies accounting period procedures for memorandum accounts created under Section 3.05(f).

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memorandum

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Excerpt 1

If any of the considerations or reasons described above apply, then a separate **memorandum** account may be established in which only the Partners having

Excerpt 2

having such an interest shall be referred to as an "Unrestricted Partner") and the Net Capital Appreciation and Net Capital Depreciation for each such **memorandum**

Excerpt 3

(g) At the end of each Accounting Period during which a **memorandum** account created pursuant to Sec. 3.05(f) (each, a "**Memorandum** Account") was in existence