the interest component). If at the time of admission of any Additional Limited Partner, 10% or less of the Limited Partners' Required Capital has been called by the Partnership, the interest amounts set forth in Section 7.2(c)(u) shall be promptly distributed to the previously admitted Limited Partners pro rata (based on the ratio of each of their Commitments to total Commitments). For purposes of this Agreement and for all accounting and tax reporting purposes, the payments made pursuant to this Section 7.2(c)(m) and the distributions made pursuant to the preceding sentence, shall be treated, in accordance with Section 707(a) of the Code, as the purchase of partnership interests by the Additional Limited Partners from the previously admitted Limited Partners. (d) After the Initial Contribution Date, the cash contributions of the Limited Partners shall be paid in installments as needed by the Partnership but not in excess of the Unfunded Commitments of the Limited Partners upon ten (10) Business Day' prior written notice from the General Partner. All capital call notices shall state the purpose of the capital call and include a bnef descnption of the investment to be purchased with the capital, if applicable. All notices given by the General Partner with respect to payment of installments of Unfunded Commitment by Limited Partners under this Section 7.2(d) shall be transmitted to Limited Partners in the manner provided in Section 20.2. (e) Each Limited Partner acknowledges and agrees that, subject to Sections 7.2(g), (h),(i) and (j), its obligation to pay the Unfunded Commitment in cash at the times specified in Section 7.2(b) and (d) is absolute, unqualified and unconditional and, without limitation, is not conditioned upon any other Limited Partner or Limited Partners making the cash contributions that they are obligated to make. (f) If any Limited Partner fails to make full payment of any portion of its Unfunded Commitment or any other payment required 65