> ## Documentation Index
> Fetch the complete documentation index at: https://pernee.com/help/llms.txt
> Use this file to discover all available pages before exploring further.

# Glossary

> Plain-language reference for terms that come up in fund/partnership tax review — 704(b), AAA, PTET, UBTI, 754, catch-up, waterfall.

Plain-language reference for terms that come up in fund/partnership tax review — 704(b), AAA, PTET, UBTI, 754, catch-up, waterfall.

<Note>
  This page is being written. If you need help with this now, contact your
  Pernee representative.
</Note>


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