"Relative rights of capital units" means all the rights, privileges, obligations and duties of the capital units and may include, but are not limited to, disproportionate variations of the following:

1. 1. Participation in dividends or distributions from operating income.
2. 2. Participation in dividends or distributions from income other than operating income.
3. 3. Participation in distributions of the proceeds of a sale of all or substantially all of the assets of the corporation with further disproportionate variation depending upon the degree of gain or loss.
4. 4. Participation in distributions upon liquidation or dissolution.
5. 5. Voting rights.
6. 6. Restrictions or limitations on transfer.
7. 7. The obligation to perform services or provide goods or other property to the corporation.
8. 8. The obligation to devote time and energies which are collateral to corporate purposes.
9. 9. Assessments, if any.