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Why does the Cornerstone LPA carve tax provisions into a separate exhibit instead of the main agreement body?

I was asked to read the LPA "excluding any tax exhibits." What kinds of provisions typically live in that tax exhibit (K-1 mechanics, ECI/UBTI blockers, tax distributions?), and why do fund formation lawyers keep them out of the core partnership terms?
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Usually for **modularity and LP-specific customization**, not because tax is unimportant.

What often lives in a tax exhibit:
- tax allocations and special allocation mechanics
- partnership representative / audit procedures
- withholding and tax reporting mechanics, including **K-1** timing/process
- **ECI / UBTI** protections
- blocker, feeder, or parallel vehicle accommodations
- tax status reps from LPs
- jurisdiction-specific compliance and treaty issues
- sometimes tax distribution mechanics

Why separate it:
- keeps **core economics and governance** standardized
- tax terms vary more by **LP type, jurisdiction, and vehicle structure**
- easier to revise with local counsel without redlining the main LPA
- many LP-specific tax needs are better handled alongside **side letters / exhibits**

Relevant references:
- https://decilehub.com/base/1-general_questions/163968-when-should-lp-specific-requests-be-handled-through-a-side-letter-rather-than-by-modifying-the-main-lpa
- https://decilehub.com/base/1-general_questions/163972-cornerstone-lpa-how-should-the-cornerstone-lpa-be-adapted-when-a-fund-is-formed-or-operates-in-latin-america-rather-than-in-the-united-states-or-europe-which-provisions-normally-require-local-legal-review

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