Capital accounts and book losses

[Jesse Stremcha]

My partner and I are in the process of updating our LLC Operating Agreement. Our attorney is recommending a provision requiring that book losses be allocated to member capital accounts AND that members must then make contributions to offset those negative entries. We don't want to require capital contributions from partners when we don't have a cashflow shortfall (only a book loss). He's stated that the provisions were drafted to comply with tax code. Does anyone else have experience with or recommendations on how to handle such a situation?