the liquidator shall determine. All items of income, gain, loss and expense shall be allocated among the Partners in accordance with Article 8 and Glendovwr Acceto Secondary Opportunities IV (U.S.), L.P. 26 Amended and Rodined Limited Partnership Agreanenl CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0100494 CONFIDENTIAL