by payment or reasonable provisions for payment of) claims of creditors of the Partnership, the Management Fee, claims by the General Partner for expenses of the Partnership paid by it and any other liabilities of the Partnership shall be distnbuted to the Partners in accordance with Section 8.2(a)(u) and shall be deemed to have been distnbuted to the Partners pursuant to Section 8.2(a) (11). (c) In the event the Partnership is liquidated within the meaning of Treasury Regulations Section 1.704-l(b)(2)(ii)(g), the distributions pursuant to this Section 18 shall be made, to the extent possible, within the time period required by Treasury Regulations Section 1.704-1(b)(2) (u)(b)(2). Where necessary and desirable to comply with the preceding sentence, distributions may be made to a trust established for the benefit of the Partners for the purposes of liquidating Assets, collecting amounts owed to the Partnership and paying any liabilities or obligations of the Partnership or of the General Partner arising out of or in connection with the Partnership. The General Partner shall distribute the assets of any such trust to the Partners from time to time in the same proportions as the amount distributed to the trust by the Partnership would otherwise have been distnbuted to the Partners pursuant to this Agreement. (d) A Majority in Interest of the Limited Partners can appoint a liquidating trustee other than the General Partner at any time after dissolution of the Partnership to wind up the Partnership's affairs. 18.5 liquidation Statement. (a) Each of the Partners shall be furnished with a statement prepared by the General Partner, which shall set forth the Assets and liabilities of the Partnership as of the date of complete liquidation. Upon compliance by the Partnership with the foregoing distribution plan, the General Partner may execute, acknowledge and file a Certificate of Cancellation of the Partnership. 116