Withholdings from distributions. The Partnership may withhold from any distribution the amount required by applicable federal income tax laws with respect to the distribution. Any amount withheld shall, for purposes of this Agreement, be treated as a distribution from the Partnership to the Person otherwise entitled. Any amount withheld and not at that time treated as held in trust for the benefit of the United States shall be held in trust for the benefit of the Person otherwise entitled until such time as (i) the amount is paid to the United States pursuant to law or (ii) the Administrative General Partner determines that the aggregate of the amounts withheld are in excess of any present or future withholding tax liability in respect of the Person otherwise entitled to the distribution, in which event the Partnership shall pay the excess, together with any interest earned or accrued as provided below, to the Person entitled. Any funds withheld and held in trust (other than for the benefit of the United States) may be invested in interest-bearing accounts with those financial institutions as may be selected by the General Partners, but in no event shall the Partnership or the General Partners be held responsible for the loss of any funds deposited or for obtaining a rate of interest lower than that which might have been obtained elsewhere. The Administrative General Partner, in its sole and absolute discretion, may make any elections in respect of withholding as are permitted by applicable federal income tax laws. The Administrative General Partner may require appropriate documentation with respect to any distribution in order that the distributee may receive the distribution free of withholding under federal income tax laws. Any amount deposited in respect of a withholding tax requirement in advance of the time the amount would otherwise have been distributed (or which would not otherwise have been distributed) shall be treated as distributed at the time of deposit. Nothing in this paragraph shall be construed as in any way limiting the right of the Partnership or the General Partners to obtain reimbursement, whether from a distributee or otherwise, for any taxes the Partnership or the General Partners may be required to pay in respect of any actual or constructive distribution or for any excess distribution resulting from withholding tax requirements, and the Units of a Limited Partner whose status gives rise to the withholding obligation are pledged as security for the reimbursement.