Что то я не възежаю никак((((((((

Вот контекст:

(b) Safe Harbor Election and Forfeiture Allocations:
(i) The Manager is hereby authorised and directed to cause the Partnership to make an election to value the interests of the Limited Partners received as compensation for services to the Partnership (the Compensatory Interest) at liquidation value (the Safe Harbor Election), as the same may be permitted pursuant to or in accordance with the finally promulgated successor rules to Prop. Treas. Reg. § 1.83-3(l) and Internal Revenue Service Notice 2005 43 (collectively, the Proposed Rules). The General Partner, acting on the advice of the Manager, shall cause the Partnership to make any allocations of items of income, gain, deduction, loss or credit (including forfeiture allocations and elections as to allocation periods) necessary or appropriate to effectuate and maintain the Safe Harbor Election.

а Forfeiture Allocations?