RSA 304-C:95 Allocations of Distributions.

I. Distributions by a limited liability company shall be allocated among the members, and among classes or groups of members, in the manner provided in the operating agreement.
II. Unless the operating agreement provides otherwise, distributions shall be made on the basis of the agreed value, as of the date of contribution, of the contributions made by each member to the extent the limited liability company has received these contributions and has not returned them in a return specifically identified in writing as a return of a capital contribution.