.3. Management Incentive Program 12 6.4. Distributions in Kind 13 6.5. Tax Distributions 13 6.6. Equalizing Distribution Amounts 13 6.7. Distribution of Starwood Notes 14 Section 7. Allocations 14 7.1. Allocation of Net Income and Net Losses Other than in Liquidation 14 7.2. Allocation of Net Income and Net