Section 29-337 - Limitations on distribution; treatment as incomeA. A partner may not receive a distribution from a limited partnership to the extent that, after giving effect to the distribution, all liabilities of the limited partnership, other than liabilities to partners on account of their partnership interests, exceed the fair value of the partnership assets.B. Except as otherwise provided in the partnership agreement or the trust instrument, a distribution to a partner that is a charitable remainder trust as defined in section 664(d) of the internal revenue code is income for the purposes of title 14, chapter 7, article 4 to the extent that the value of the partnership interest after distribution is equal to or greater than its value at the date of contribution of the partnership interest to the charitable remainder trust. In this section, "internal revenue code" has the same meaning prescribed in section 43-105.