that by making its proportionate Capital Contribution there is a matenal likelihood that such Limited Partner's status would subject the Partnership or the General Partner to such regulation or registration. For purposes of this Agreement, such Limited Partner's Required Capital shall be deemed to be the total Capital Contnbutions made by such Limited Partner. 7.3 No Additional Capital Contributions. Except as provided in Section 7.2 a Limited Partner shall not make or be required to make additional Capital Contnbutions to the Partnership. 7.4 Withdrawal of Capital. Except as provided in Sections 11.8 (c) and 12, no Partner shall have any right to withdraw from the Partnership or make a demand for withdrawal of any of its Capital Contribution. 7.5 Capital Accounts. (a) A separate capital account ('Capital Account) for the General Partner and each of the Limited Partners shall be established on the books of the Partnership as set forth below and otherwise in accordance with the applicable Treasury Regulations. The Capital Contribution of each Partner shall be credited to the Capital Account of such Partner. Distributions to the Partners from the Partnership shall be debited against their respective Capital Accounts. Such Capital Accounts shall also reflect the share of the Net Profits or Net Losses of the Partnership allocated to each Partner pursuant to this Agreement. The Capital Accounts of the Partners maybe adjusted to reflect a revaluation of property of the Partnership upon a distribution or contribution to capital, as determined by the General Partner, consistent with the provisions of Treasury Regulation Sections 1.704-l(b)(2)(iv)(f). (b) Each Partner recognizes and intends that for federal and state income tax purposes, the Partnership will be classified as a partnership, and the Partners will not make any election or take any other deliberate action that would cause the relationship of the 72