I have a Limited partnership with a couple of other family members and friends that we were using as a way to all invest money together and take advantage of beneficial commissions and margin treatment. We have some unrealized losses that are still unrealized, but in November of 2012 (money was withdrawn on Dec 1) one member fell on some hardship and had to remove all of their money from the LTD partnership. How does one treat these unrealized losses for their portion of the investments?