11 What type of entity is this partner? If this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here Profit J Partner's share of profit, loss, and capital (see instructions): Beginning Loss Partnership Nonrecourse Ending Capital Check if decrease is due to sale or exchange of partnership interest K Partner's share of liabilities: Beginning Ending % 0 Qualified nonrecourse financing Recourse Check this box if Item K includes liability amounts from lower tier 12