Common use of Allocation Clause in Contracts

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Within 21 days after the Closing Date, Buyer shall prepare and provide to Seller an allocation of the Purchase Price, Assumed Liabilities and all other capitalized costs among the Assets in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder by completing Schedule 2.8 in accordance with the agreements set forth in Schedule 2.8 and by making any changes reasonably requested by Seller, which allocation, as it may be revised from time to time in accordance with the following sentence (the "Allocation"), shall be binding upon the parties and Buyer shall cause XII and XSL to be bound by the Allocation. Buyer shall revise the Allocation and provide a copy thereof to Seller from time to time to reflect any payments made pursuant to Sections 2.4(c), 2.5(d) or 2.5(e), in each case revising the Allocation in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder and the agreements set forth in Schedule 2.8 and making any changes reasonably requested by Seller. Following the Closing, Purchaser the parties shall prepare report, act and file, and Buyer shall cause XII and XSL to report, act and file, Tax Returns (including Internal Revenue Service Forms 8594) in all respects and for all purposes consistent with the Allocation. Each of Buyer and Seller shall timely and properly prepare, execute, file and deliver all such documents, forms and other information as the other may reasonably request to Sellers an allocation facilitate the preparation of the aggregate consideration among Sellers andAllocation. No party shall take, for and Buyer shall prevent XII and XSL from taking, any transactions contemplated by this Agreement that position (whether in audits, tax returns or otherwise) which is inconsistent with the Allocation unless required to do not constitute an Agreed G Transaction so pursuant to a "determination" within the meaning of Section 6.161313(a) of the Code. Upon written request by Buyer or Seller, Purchaser Seller (in the case of a request by Buyer) or Buyer (in the case of a request by Seller) shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority the most recent Internal Revenue Service Form 8594 that it has filed or prepared for filing with the Internal Revenue Service in connection with the transactions contemplated hereinpurchase and sale of the Assets pursuant to this Agreement.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver 4.10.1 Subject to the applicable Seller a proposed allocation other provisions of this Section 4.10, Contractor may use the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Allocation in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery Schedule F. Contractor may not use any portion of the Allocation without first obtaining MSG’s prior written approval (which approval shall not be unreasonably withheld) except where Contractor is entitled to review use the Allocation without MSG’s prior consent, as set forth in Schedule F. 4.10.2 To the extent MSG’s prior written approval to an Allocation expenditure is required, Contractor shall provide written notice to MSG of its intent to use the Allocation, which notice shall include a description and consent amount of the Cost of the Work to be covered by said expenditure, the efforts made to avoid the expenditure and the efforts Contractor will make to replenish the Allocation. MSG shall either provide approval or state the reasons for its disapproval in writing within five (5) Business Days after MSG receives a request from Contractor to use the Allocation. Subject to the terms in this Agreement, MSG’s approval of such request shall not unreasonably delay the performance of the Work. 4.10.3 Contractor shall not be entitled to any Fee, General Conditions Costs, General Requirement Work Expenses, or any other markups or overhead of any kind, on any portion of the Allocation that is not used. In addition, Contractor shall not be entitled to any Fee, General Conditions Costs, General Requirement Work Expenses, or any other markups or overhead of any kind, on any portion of the Allocation that is used for legal expenses as described in writingSection 2.1(c) of Schedule F. 4.10.4 Whenever Contractor has been paid out of the Allocation, and such amounts paid may be recoverable from a third party, such as a Subcontractor, insurance company or surety, Contractor shall diligently and in good faith pursue recovery and any recovery obtained by Contractor shall be credited back to the Allocation. Contractor shall keep MSG informed of the status of its recovery efforts, and will not cease in its pursuit without first obtaining MSG’s consent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller . 4.10.5 Contractor shall provide Purchaser, monthly written reports to MSG and Purchaser shall provide Project Manager of its use of the applicable Seller, with a copy of Allocation (and any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinreplenishment thereof).

Allocation. Following (a) The Company and Purchaser agree that the Closinggross purchase price, Purchaser shall prepare and deliver to Sellers an allocation of as represented by the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation sum of the Purchase Price (as adjusted pursuant to Section 1.9), the Assumed Liabilities and other consideration paid in exchange for appropriately capitalized amounts (the “Consideration”), shall be allocated among the Purchased Assets, prepared Assets in accordance a reasonable manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the rules and regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate). (b) The Parties shall agree to an initial allocation (based on the fair market value of the Consideration, with reference to the Cash Amount, as determined as of the date of this Agreement) and such preliminary initial allocation is set forth on Exhibit B (the “Allocation”). The applicable Seller shall have As soon as practicable after the Closing Date and in no event later than thirty (30) days after the delivery Final Working Capital is determined under Section 1.10, Purchaser shall submit the proposed final Allocation to the Company to reflect any post-closing adjustments solely to the extent there any changes in the composition and value of the assets as reflected in the Allocation as of the Closing Date. The Company shall thereupon have thirty (30) days to review the proposed final Allocation and consent to notify Purchaser of any aspects of the proposed final Allocation with which it disagrees. In the event of any such disagreement, the Parties shall negotiate in good faith to resolve such disagreement. Should the Parties fail to resolve any disagreement within thirty (30) days after the Company notifies Purchaser that the Company disagrees with any aspect of the preliminary Allocation, a determination regarding the disputed item(s) shall be made by a mutually agreed upon and jointly engaged Arbitrating Accountant, whose decision shall be final and whose fees shall be shared equally by the Company and Purchaser. The Allocation shall be further adjusted as appropriate in accordance with the principles and procedures in this Section 1.12 to reflect any additional adjustments in the gross purchase price, as so determined, made following the Closing Date in accordance with this Agreement. (c) The Company and Purchaser agree to file all Tax Returns in a manner consistent with this Section 1.12 and the Allocation and will not, in connection with the filing of such Tax Returns, make any allocation that is contrary to the Allocation unless required to do so by applicable Law and after prior written notice thereof to the other such Party. The Company and Purchaser agree to consult with each other with respect to all issues related to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance connection with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; providedaudits, howevercontroversies, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinlitigation.

Allocation. Following (i) As promptly as practicable after the ClosingAudited Balance Sheet Date (as defined in Sections 3(b)), Purchaser and Seller shall prepare and deliver use their best efforts to Sellers an allocation of agree on the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price among the Assets. As promptly as practicable and other consideration paid in exchange for any event not later than fifteen (15) days following the Purchased AssetsAudited Balance Sheet Date, prepared in accordance with Section 1060, and if applicable, Section 338, of Purchaser shall deliver to Seller an initial schedule allocating the Tax Code Purchase Price among the Assets (the “"Initial Allocation”"). The applicable Initial Allocation shall be final and binding upon Seller and Purchaser unless within ten (10) days of receipt thereof Seller gives written notice to Purchaser that it does not agree with the Initial Allocation. If Seller so notifies Purchaser within the ten-day period, Purchaser and Seller will use good faith efforts to resolve any disagreements within seven (7) days after Purchaser's receipt of Seller's written notice. If Seller and Purchaser cannot reach agreement during such seven-day period, their disagreements shall be promptly submitted to an independent public accounting firm jointly selected by Purchaser and Seller (the "Independent Accountant"), which will conduct such review as it deems necessary to resolve their disagreements regarding the Initial Allocation. The allocation of the Purchase Price among the Assets determined under this Section 2(c)(i) is referred to the "Final Allocation". (ii) The review of the Independent Accountant will be restricted as to scope to address only those matters as to which Seller and Purchaser have not reached agreement pursuant to Section 2(c)(i). The Independent Accountant's decision resolving any disagreements will be binding on Seller and Purchaser and will be provided in writing to the parties as promptly as practicable and in any event not later than thirty (30) days after the delivery of the Allocation to review and consent disagreements are submitted to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Independent Accountant pursuant to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties2(c)(i). The fees and expenses of such accounting firm shall be borne equally incurred by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Independent Accountant in connection with resolving any disagreements pursuant to Sections 2(c)(i) will be shared equally by Seller and Purchaser. (iii) Each of Seller and Purchaser agrees: (A) that the transactions contemplated hereinFinal Allocation will be consistent with the requirements of Code Section 1060, (B) to complete jointly and to file separately Form 8594 with its federal income Tax Return consistent with the Final Allocation for the tax year in which the Closing Date occurs and (C) that no party will take a position on any federal, state or local Tax Return, before any Governmental Entity charged with the collection of any tax or in any action or proceeding that is in any manner inconsistent with the terms of the Final Allocation without the consent of the other party.

Allocation. Following (a) Within 90 days after the ClosingClosing Date, Purchaser the Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver provide to the applicable Seller a copies of IRS Form 8594 and any required exhibits thereto (the "Asset Acquisition Statement") with the Buyer's proposed allocation of the Purchase Price Price. Within 30 days after the receipt of the Asset Acquisition Statement, the Seller shall propose to the Buyer any changes to the Asset Acquisition Statement (and other consideration paid in exchange for the Purchased Assetsevent no such changes are proposed in writing to the Buyer within that time period, prepared in accordance with Section 1060the Seller shall be deemed to have agreed to, and if applicableaccepted, Section 338, of the Tax Code (the “Allocation”Asset Acquisition Statement). The applicable Buyer and the Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt endeavor in good faith to promptly resolve any differences with respect to the Asset Acquisition Statement promptly after the Buyer's receipt of any written notice of objection from the Seller. (b) Subject to the provisions of the following sentence of this paragraph (b), the Purchase Price shall be allocated in accordance with the Asset Acquisition Statement provided by the Buyer to the Seller pursuant to paragraph (a) above, and subject to the requirements of applicable Tax law, all Tax Returns filed by the Buyer and the Seller shall be prepared consistently with such disagreementallocation. If the Parties cannot Seller withholds its consent to the allocation reflected in the Asset Allocation Statement, and the Buyer and the Seller are unable, within 15 days after the Buyer's receipt of any written notice of objection from the Seller, to resolve a disagreement under this Section 3.3their differences with respect to those objections, such disagreement then the Buyer and the Seller shall be resolved by submit all remaining disputed matters for final and conclusive determination to an independent accounting firm chosen of recognized national standing (the "Allocation Arbiter") selected by Purchaser the Buyer and reasonably acceptable to the applicable Seller, which firm shall not be the regular accounting firm of either the Buyer or the Seller, and such resolution the cost of which shall be final split evenly between the buyer and the Seller. The Allocation Arbiter shall be directed to determine (based solely on presentations by the Seller and the Buyer and not by independent review) only those matters in dispute and to render a written report as to the disputed matters and the resulting allocation of Purchase Price, which report shall be conclusive and binding on upon the Partiesparties. The fees and expenses of such accounting firm Allocation Arbiter shall be borne equally by Purchaserinstructed to make its determination and render its written report promptly, on the one hand, but not later than 15 days after its acceptance of appointment hereunder. The Buyer and the applicable SellerSeller shall, on subject to the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy requirements of any information described above required to be furnished to any Taxing Authority in connection applicable Tax law or election, file all Tax Returns consistent with the transactions contemplated hereinallocation provided in the Asset Acquisition Statement, or if applicable, the determination of the Allocation Arbiter.

Allocation. Following the Closingoccurrence of a Warehouse Facility Termination Event, Purchaser in connection with each Initial Beneficiary Purchase, each Warehouse Facility Lender (including any Wind-Down Lender) shall prepare and deliver be obligated to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare sell and deliver to the applicable Seller Initial Beneficiary, on the Initial Beneficiary Purchase Date, a proposed allocation ratable portion of each outstanding Advance of such Warehouse Facility Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Purchased Portion”) equal to: ( Initial Beneficiary Purchase Price Amount ) Initial Beneficiary Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase; and other consideration paid Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Aggregate Wind-Down Loan Amount = The Aggregate Wind-Down Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Prior to the occurrence of any Warehouse Facility Termination Event, in exchange for connection with each Initial Beneficiary Purchase, the Purchased AssetsInitial Beneficiary may, prepared in accordance with Section 1060its sole discretion, allocate its purchase of Advances between the Wind-Down Lenders and the Revolving Lenders, and if each of such Wind-Down Lenders and Revolving Lenders, as applicable, Section 338shall be obligated, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent subject to the Allocation in writingterms and conditions of Article VI hereof, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to sell and deliver to the AllocationInitial Beneficiary, such Seller and Purchaser shall use such Allocation to prepare and file in on the related Initial Beneficiary Purchase Date, a timely manner all appropriate Tax filings, including the preparation and filing corresponding portion of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationits outstanding Advances; provided, however, that nothing contained herein shall prevent to the applicable Seller and Purchaser extent that the Initial Beneficiary elects to purchase any Advances from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Revolving Lenders, such portion of such Allocation, and neither the applicable Seller nor Purchaser Initial Beneficiary Purchase shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, allocated among all Revolving Lenders pro rata and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement each Revolving Lender shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable obligated, subject to the applicable Sellerterms and conditions of Article VI hereof, to sell and such resolution shall be final and binding on deliver to the Parties. The fees and expenses of such accounting firm shall be borne equally by PurchaserInitial Beneficiary, on the one handrelated Initial Beneficiary Purchase Date, a ratable portion of each outstanding Advance of such Revolving Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Revolving Purchased Portion”) equal to: ( Initial Beneficiary Purchase Amount ) Where: Initial Beneficiary Revolving Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase from Warehouse Facility Lenders with respect to which no Wind-Down Event has occurred; and Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Notwithstanding the foregoing, the aggregate amount of the Advances purchased pursuant to each Initial Beneficiary Purchase shall be in a minimum amount of $5,000,000, in the aggregate, per Warehouse Facility, and integral multiples of $100,000 in excess thereof. Each assignment pursuant to this Section 6.1(c) shall be made without representation, warranty or recourse, except that each Warehouse Facility Lender represents and warrants that it is the applicable Seller, on owner of the other hand. The applicable Seller shall provide Purchaser, Advances (or portions thereof) assigned by it and Purchaser shall provide has not created any lien or encumbrance thereon that is not being released as of the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinInitial Beneficiary Purchase Date.

Allocation. Following The payments contemplated by Article II and any other relevant items for Tax purposes (including the ClosingAssumed Liabilities, Purchaser the “Allocable Amount”) shall prepare be allocated among the Purchased Assets and deliver to Sellers an allocation the covenants and agreements set forth in Section 5.1 in accordance with Section 1060 of the aggregate consideration among Sellers and, Code and the other applicable requirements in the Code and the Treasury Regulations and comparable provisions of state and local Tax Law (including for any purposes of determining each Seller’s gain or loss recognized for income Tax purposes and determining Buyer’s basis in assets acquired for income Tax purposes pursuant to the transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to Agreement) using the applicable Seller a proposed methodology set forth in the allocation schedule attached hereto as Exhibit I. As soon as practicable following the determination of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Final Closing Cash Consideration in accordance with Section 10602.4 (but in no event more than one hundred eighty (180) days after the Closing Date), and if applicable, Section 338, Buyer shall prepare a draft schedule reflecting the allocation of the Tax Code Allocable Amount (including to the “Allocation”)covenants and agreements set forth in Section 5.1) in accordance with Exhibit I and shall submit such allocation to Seller Representative for review. The applicable Seller Representative shall have review such draft schedule and provide any comments thereon in writing to Buyer within thirty (30) days after the Buyer’s delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationdraft schedule; provided, however, that nothing contained herein shall prevent if Seller Representative does not provide any such written comments prior to the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out expiration of such Allocationthirty (30)-day period, and neither the applicable Seller nor Purchaser draft schedule as prepared by Buyer shall be required to litigate before any courtfinal, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationbinding and conclusive on Buyer and Sellers. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement Representative provides written comments within such thirty (30) day 30)-day period, Buyer and thereafter, Seller Representative shall use commercially reasonable efforts to agree on the applicable Seller shall attempt in good faith to promptly resolve any such disagreementamount and proper allocation of the Allocable Amount. If the Parties canBuyer and Seller Representative have not resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding agreed on the Parties. The fees and expenses allocation within forty-five (45) days after Buyer’s delivery of such accounting firm shall be borne equally by Purchaserthe draft schedule, then Buyer, on the one hand, and the applicable SellerSeller Representative, on the other hand, shall each have the right to deliver notice to the other party of its intent to refer the matter for resolution to the Independent Accountant. The applicable Buyer and Seller Representative will each deliver to the other Party and to the Independent Accountant a notice setting forth in reasonable detail their proposed allocations. Within thirty (30) days after receipt thereof, the Independent Accountant will deliver the allocation schedule and provide a written description of the basis for its determination of the allocations therein (such allocations, whether agreed to by Buyer and Seller Representative or determined by the Independent Accountant, shall provide Purchaserbe final, binding and conclusive on Buyer and Sellers). Fifty percent (50%) of all fees, costs and expenses of retaining the Independent Accountant shall be borne by Buyer and fifty (50%) of such fees, costs and expenses of retaining the Independent Accountant shall be borne by Sellers. Each of Buyer and Sellers shall, and Purchaser shall provide the applicable Sellercause their respective Affiliates to, with a copy of any information described above required to be furnished to any Taxing Authority in connection file all Tax Returns consistent with the transactions contemplated hereinallocation as finally determined pursuant to this Section 7.4 and to not take any position contrary thereto in any Tax proceeding (except pursuant to a settlement or determination by a Tax authority or as otherwise required by applicable Law).

Allocation. Following (i) The parties agree to allocate the ClosingMerger Consideration, Purchaser shall prepare and deliver to Sellers an allocation the liabilities of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant Company and other items required to Section 6.16, Purchaser shall also prepare and deliver be taken into account to the applicable Seller assets of the Company in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder. Parent will prepare a proposed allocation of the Purchase Price Merger Consideration (and liabilities treated as assumed for Tax purposes and other consideration paid in exchange for capitalized costs) among the Purchased Assets, prepared assets of the Company in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (the “Proposed Allocation”). (ii) Parent will deliver a copy of the Proposed Allocation to the Representative within 120 days following the Closing (or 30 days following the determination of the Final Working Capital) and to the extent that such Proposed Allocation is deemed unreasonable by the Representative, the Representative will have the right to object in writing within 30 days of such delivery. If the Representative does not properly object to the Proposed Allocation, then the Proposed Allocation will become the final allocation for purposes of Section 1060 of the Code (the “Final Allocation”). The applicable Seller shall have thirty (30) days after If the delivery of the Allocation to review and consent Representative properly objects to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Proposed Allocation, Parent and the Representative will use commercially reasonable efforts for a period of 30 days (or such Seller and Purchaser shall use longer period as they may mutually agree) to resolve the dispute. During such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) 30 day period, Parent and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable Representative will have access to the applicable Sellerworking papers, schedules and calculations of the other used in the preparation of the Proposed Allocation. If, at the end of such period, Parent and the Representative are unable to resolve such dispute, then such dispute will be referred to a Settlement Accountant. Parent and the Representative will enter into reasonable and customary arrangements for the services to be rendered by the Settlement Accountant. The Settlement Accountant will be directed to resolve the dispute as promptly as practicable (and in any event within 30 days from the date that the dispute is submitted to it). Parent and the Representative will each furnish to the Settlement Accountant such work papers and other documents and information relating to the disputed issues, and such resolution shall will answer questions as the Settlement Accountant may reasonably request. The determination of the Settlement Accountant will be final final, conclusive and binding on the Partiesparties hereto, and will be the Final Allocation. The fees and expenses of such accounting firm shall be borne equally by PurchaserParent, on the one hand, and the applicable SellerRepresentative, on the other handhand shall each bear 50% of the costs and expenses of the Settlement Accountant arising out of services performed pursuant to this Section 4.15(d). (iii) The Final Allocation will be binding on Parent, the Unitholders and each of their Affiliates for all purposes (including financial accounting purposes, financial and regulatory reporting purposes, and Tax purposes). The applicable Seller shall provide PurchaserRepresentative and Parent will prepare and timely file IRS Form 8594 (Asset Acquisition Statement under Section 1060 of the Code) including any required attachments or supplements thereto, which will reflect and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection consistent with the transactions contemplated hereinFinal Allocation and any adjustments thereto to the extent required by applicable Law. Neither Parent nor the Unitholders will take, nor permit any of their Affiliates to take, for federal, state or local income tax purposes any position (whether in audits, Tax Returns, or otherwise) that is inconsistent with the Final Allocation unless otherwise required by applicable Law. Any adjustments to the Merger Consideration pursuant to this Agreement will result in an adjustment to the Final Allocation in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder.

Allocation. Following (a) On the ClosingClosing Date, Purchaser Buyer shall prepare and deliver to Sellers Sellers, using and based upon the best information available to Buyer, an initial allocation statement (the “Initial Allocation Statement”) reflecting the allocation of the aggregate consideration Base Purchase Price among Sellers andthe Interests including, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16where applicable, Purchaser shall also prepare and deliver to the applicable Seller a proposed further allocation of the Base Purchase Price and other consideration paid to any interests in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Indirect Subsidiaries held by a DEI Direct Subsidiary or Dominion Questar Direct Subsidiary (the “Initial Allocation”). The applicable As soon as reasonably practicable, but no later than thirty (30) days following the receipt of the Initial Allocation Statement, Sellers shall deliver to Buyer a written report containing any changes that Seller shall have proposes to be made in such schedule (and specifying the reasons therefor in reasonable detail). (b) Within thirty (30) days after the final determination of the Post-Closing Payment Amount, Buyer shall prepare and deliver to Sellers a statement (the “Final Allocation Statement”) reflecting the allocation of the final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes, among the Interests (the “Final Allocation”). To the extent required by Section 338 or 1060, the Final Allocation Statement shall include an allocation of that portion of the adjusted Purchase Price allocated to a DEI Direct Subsidiary or a Dominion Questar Direct Subsidiary among the separate classes of assets of such entity (and a further allocation of the Purchase Price attributable to an Indirect Subsidiary among the assets of such subsidiary) in a manner that is consistent with the allocation methodology provided by Section 338 or Section 1060 of the Code and the Treasury regulations promulgated thereunder, as the case may be. Within thirty (30) days following the receipt by Sellers of the Final Allocation Statement, Sellers shall review the Final Allocation and submit to Buyer in writing any objections or proposed changes to the Final Allocation Statement (an “Objections Notice”). Unless Sellers submit an Objections Notice on or before the expiration of such thirty (30) day period, the Final Allocation Statement prepared and delivered to Sellers pursuant to this Section 2.2(b) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Final Allocation. (c) If Sellers timely submit an Objections Notice in accordance with Section 2.2(b), the Parties shall negotiate in good faith and use their Reasonable Efforts to resolve such dispute. In the event the Parties are unable to resolve any dispute with respect to the Final Allocation Statement within twenty (20) days after the delivery of the Objections Notice, neither Buyer nor Sellers will be bound by the Final Allocation Statement as prepared by Buyer, and each Party may independently (and in its sole discretion) (i) determine its own allocation of the Purchase Price between the ownership interests of each Sale Entity and, with respect to review that portion of the adjusted Purchase Price to be allocated to each Sale Entity, among the separate classes of assets of such Sale Entity, and consent (ii) file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. (d) If the Parties ultimately agree on the Final Allocation Statement, (i) such Final Allocation Statement shall be amended as, and to the Allocation in writingextent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Buyer and Sellers agree to reflect any adjustment to the Purchase Price (as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes), (ii) except to the extent required to comply with audit determinations of any Taxing Authority with jurisdiction over a Party, Buyer and Sellers shall report the Contemplated Transactions for all required federal Income Tax and all other Tax purposes in a manner consistent with the Final Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and (iii) no Party shall take no any position in any Tax Return or Tax Proceeding that is inconsistent with such Allocationthe Final Allocation without the consent of the other Parties; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling no Party (or any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser its Affiliates) shall be required to litigate before any court, court or defend in any administrative proceeding (including any Tax audit or examination) any proposed deficiency or adjustment by any Taxing Authority challenging such Final Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following The Parties agree that the ClosingPurchase Price, Purchaser the Assumed Liabilities and any other relevant items shall be allocated, for purposes of Section 1060 of the Code, among the Acquired Assets and the non-competition agreements set forth in Section 4.3(a) in accordance with the principles set forth on Schedule 1.5. As soon as reasonably practicable (and in any event not later than ninety (90) days) after the Closing Date, Buyer shall prepare and deliver to Sellers Seller an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule allocating the Purchase Price and any other consideration paid relevant items among the Acquired Assets and the non-competition agreements set forth in exchange for Section 4.3(a) pursuant to Section 1060 of the Purchased Assets, Code and the regulations thereunder and comparable provisions of state and local law (the “Allocation Schedule”). The Allocation Schedule shall be prepared in accordance with Section 1060all relevant provisions of the Code and the Treasury regulations thereunder, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such AllocationSchedule 1.5. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution The Allocation Schedule shall be final and binding on the Parties unless, within thirty (30) days after delivery thereof to Seller, Seller delivers a written notice to Buyer of its objections to the Allocation Schedule. If Seller notifies Buyer in writing within such 30 day period that Seller objects to one or more items reflected in the Allocation Schedule, Seller and Buyer shall negotiate in good faith to resolve such dispute regarding the preparation of the Allocation Schedule within thirty (30) days following Seller’s delivery of notice of such dispute. If the Parties are unable to resolve such dispute within 30 days, the items in disagreement shall be submitted to PricewaterhouseCoopers LLP (or such other firm of independent accountants of national standing to which the Parties agree) for resolution, and, in the absence of fraud or manifest error, such independent accountants’ determination will be conclusive and binding upon the Parties. The fees and expenses of such accounting firm Allocation Schedule as finally determined pursuant to this Section 1.5 shall be borne equally by Purchaser, final and binding on the one handParties for Tax purposes, the Parties shall file all Tax Returns and reports (including Form 8594, Asset Acquisition Statement) in a manner consistent with such Allocation Schedule, and the applicable Seller, on the other hand. The applicable Seller no Party shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of take any information described above required to be furnished to any Taxing Authority in connection position that is inconsistent with the transactions contemplated hereinAllocation Schedule in any audit, examination or other proceeding relating to Taxes, except to the extent otherwise required by Law.

Allocation. Following (a) Schedule 4.21(a) (the “Allocation Schedule”) sets forth the amount of consideration allocated to each of the Transactions to be consummated at the Closing, Purchaser including the transfer of the GDTNA Securities, the GDTE Securities, the DGT Securities, the NGY Securities and the Huntsville Assets. (b) To the extent that a transfer of Equity Securities of an entity is treated as a transfer of such entity’s assets for applicable U.S. federal, state, local or foreign Tax purposes, within thirty (30) days after the Effective Date, SRI shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller Goodyear a proposed allocation of the Purchase Price amount of consideration (plus any additional amounts treated as consideration for applicable U.S. federal, state, local or foreign Tax purposes) allocated to the assets and other consideration paid in exchange for the Purchased Assetsliabilities of such entity, prepared in accordance a manner consistent with Section 1060, and if applicablethe Allocation Schedule, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (the “AllocationAsset Allocation Schedule”). The applicable Seller Goodyear shall have a period of thirty (30) days after the delivery of the Asset Allocation Schedule (the “Response Period”) to review and consent present in writing to SRI notice of any objections that Goodyear may have to the allocations set forth therein (an “Objections Notice”). Unless Goodyear timely objects within the Response Period, the Asset Allocation Schedule delivered by SRI shall be binding on the Parties without further adjustment, absent manifest error. If Goodyear raises any objections within the Response Period, the Parties shall negotiate in writing, which consent shall not be unreasonably withheld, conditioned or delayedgood faith and use their reasonable best efforts to resolve such dispute. If the applicable Seller consents Parties fail to agree within fifteen (15) Business Days after the Allocationdelivery of the Objections Notice, such Seller then the disputed items shall be resolved by the Independent Accounting Firm. All of the corresponding costs, fees and Purchaser expenses of the Independent Accounting Firm shall use such be borne fifty percent (50%) by SRI and fifty percent (50%) by Goodyear. (c) In preparing the Allocation Schedule and Asset Allocation Schedule, the Parties agree, neither DGT nor NGY have any goodwill and, accordingly, the fair market value of each of DGT and NGY shall be equal to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective net book value as of September 30, 2015 (as estimated by the Parties as of the Effective Date). (d) No Party shall take, or permit any of its Affiliates to take, any position inconsistent with the Allocation Schedule or the Asset Allocation Schedule for any applicable Tax Returns for the taxable year that includes the Closing Date and shall take no position purpose, unless required to do so by a final determination of liability in any respect of a Tax Return that is inconsistent with such Allocation; not subject to further appeal, review or modification through proceedings or otherwise, provided, however, that nothing contained herein no such determination shall prevent have any impact on the applicable Seller aggregate amount of consideration payable, or the amount of the Closing Date Payment payable, pursuant to Section 2.6 and Purchaser from settling any proposed deficiency or the Parties hereby agree that no adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required made to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinpayment.

Allocation. Following (a) Litigation to Be Transferred to Semiconductor II. Notwithstanding any contrary provisions in the Closing, Purchaser shall prepare and deliver to Sellers an allocation provisions of the aggregate consideration among Sellers andIndemnification and Insurance Matters Agreement, on the Separation Date, the responsibilities for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation management of the Purchase Price litigation identified in SECTION 3.1(a) of a litigation disclosure letter (the "LITIGATION DISCLOSURE LETTER"), which will be delivered by C-Cube to Semiconductor II or any of its Subsidiaries on the Separation Date, shall be transferred in their entirety from C-Cube and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, its Subsidiaries to Semiconductor II or any of its Subsidiaries and if applicable, Section 338, its Subsidiaries. As of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Separation Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, Semiconductor II or any of its Subsidiaries shall manage the defense of this litigation and shall cause its applicable Seller shall attempt in good faith Subsidiaries to promptly resolve do the same. C-Cube and its Subsidiaries must first obtain the prior consent of Semiconductor II or any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable of its Subsidiaries or its applicable Subsidiary for any action taken subsequent to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Separation Date in connection with the transactions contemplated hereinlitigation identified in the Litigation Disclosure Letter, which consent cannot be unreasonably withheld or delayed. All other matters relating to such litigation, including but not limited to indemnification for such claims, shall be governed by the provisions of the Indemnification and Insurance Matters Agreement. (b) LITIGATION to be Defended by C-Cube at Semiconductor II's Expense. Notwithstanding any contrary provisions in the Indemnification and Insurance Matters Agreement, C-Cube shall defend, and shall cause its applicable Subsidiaries to defend, the litigation identified in SECTION 3.1(b) of the Litigation Disclosure Letter. All other matters relating to such litigation, including but not limited to indemnification for such claims, shall be governed by the provisions of the Indemnification and Insurance Matters Agreement.

Allocation. Following Promptly after the Closing, but in any event within seventy-five (75) days after the Closing, Purchaser shall prepare and deliver to Sellers an allocation of provide Parent with a schedule allocating the aggregate consideration paid pursuant to this Agreement, as adjusted pursuant to the terms of this Agreement, (and all other items that are treated as additional consideration for Tax purposes) among Sellers the assets of the acquired Companies (“Purchaser’s Allocation”). Purchaser’s Allocation shall be prepared in a manner consistent with Section 1060 of the Code (and, for to the extent applicable, Section 338 of the Code) and the Treasury Regulations thereunder. If Parent disagrees with Purchaser’s Allocation, Parent may, within thirty (30) days of Parent’s receipt of Purchaser’s Allocation, deliver to ▇▇▇▇ a notice in writing (“Parent’s Allocation Notice”), noting with specificity any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16allocations with which Parent disagrees. If Parent’s Allocation Notice is delivered, Purchaser and Parent shall also prepare and deliver negotiate in good faith for a period of fifteen (15) days to resolve any disagreements with respect to the applicable Seller a proposed allocation of Purchaser’s Allocation. In the Purchase Price and other consideration paid in exchange for event the Purchased Assetsparties cannot reach an agreement within such fifteen (15) day period, prepared the dispute shall be resolved by the Auditor in accordance with Section 10603.03(c) and (d), applied mutatis mutandis to the dispute arising under this Section 2.03. The allocation, as prepared by Purchaser if no Parent’s Allocation Notice has been given, as adjusted pursuant to any agreement between Purchaser and if applicableParent, Section 338, of or as determined by the Tax Code Auditor (the “Allocation”), shall be conclusive and binding on the parties. The applicable Seller shall have thirty (30) days after the delivery of parties acknowledge and agree that the Allocation shall be amended to review and consent reflect any adjustments (including those described in Section 3.03) to the Allocation aggregate consideration made pursuant to this Agreement in a manner consistent with the procedures set forth above. ▇▇▇▇, Purchaser, Seller, and Parent and their respective Affiliates shall file all Tax Returns (including any IRS Form 8594) consistent with the Allocation, and shall take no position contrary thereto or inconsistent therewith (including in any audits or examinations by any Tax Authority or any other Proceeding), unless otherwise required by applicable Law or unless the other parties consents thereto in writing, which consent shall not be unreasonably withheld, conditioned withheld or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Purchaser (or its Affiliates) or Seller and Purchaser or Parent (or their Affiliates) from settling any proposed deficiency or adjustment by any Governmental Tax Authority based upon or arising out of such the Allocation, and neither the applicable Purchaser (or its Affiliates) nor Seller nor Purchaser or Parent (or their Affiliates) shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Tax Authority challenging such Allocation. If Purchaser and Parent shall cooperate (and Parent shall cause Seller to cooperate) in the applicable Seller does not consent filing of any forms (including any IRS Form 8594 or IRS Form 8883, as applicable) with respect to such Allocation, the applicable Seller shall notify Purchaser in writing of including any amendments to such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith forms required pursuant to promptly resolve this Agreement with respect to any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable adjustment to the applicable Seller, and such resolution shall be final and binding on aggregate consideration made pursuant to the Parties. The fees and expenses terms of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinthis Agreement.

Allocation. Following (a) On the ClosingClosing Date, Purchaser Buyer shall prepare and deliver to Sellers Seller, using and based upon the best information available to Buyer, an initial allocation statement (the “Initial Allocation Statement”) reflecting the allocation of the aggregate consideration Base Purchase Price among Sellers andthe Interests including, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16where applicable, Purchaser shall also prepare and deliver to the applicable Seller a proposed further allocation of the Base Purchase Price and other consideration paid to any interests in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Indirect Subsidiaries held by a Direct Subsidiary (the “Initial Allocation”). The applicable As soon as reasonably practicable, but no later than thirty (30) days following the receipt of the Initial Allocation Statement, Seller shall have deliver to Buyer a written report containing any changes that Seller proposes to be made in such schedule (and specifying the reasons therefor in reasonable detail). (b) Within thirty (30) days after the final determination of the Post-Closing Payment Amount, Buyer shall prepare and deliver to Seller a statement (the “Final Allocation Statement”) reflecting the allocation of the final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes, among the Interests (the “Final Allocation”). To the extent required by Section 338 or 1060, the Final Allocation Statement shall include an allocation of that portion of the adjusted Purchase Price allocated to a Direct Subsidiary among the separate classes of assets of such entity (and a further allocation of the Purchase Price attributable to an Indirect Subsidiary among the assets of such subsidiary) in a manner that is consistent with the allocation methodology provided by Section 338 or Section 1060 of the Code and the Treasury regulations promulgated thereunder, as the case may be. Within thirty (30) days following the receipt by Seller of the Final Allocation Statement, Seller shall review the Final Allocation and submit to Buyer in writing any objections or proposed changes to the Final Allocation Statement (an “Objections Notice”). Unless Seller submits an Objections Notice on or before the expiration of such thirty (30) day period, the Final Allocation Statement prepared and delivered to Seller pursuant to this Section 2.2(b) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Final Allocation. (c) If Seller timely submits an Objections Notice in accordance with Section 2.2(b), the Parties shall negotiate in good faith and use their Reasonable Efforts to resolve such dispute. In the event the Parties are unable to resolve any dispute with respect to the Final Allocation Statement within twenty (20) days after the delivery of the Objections Notice, neither Buyer nor Seller will be bound by the Final Allocation Statement as prepared by Buyer, and each Party may independently (and in its sole discretion) (i) determine its own allocation of the Purchase Price between the ownership interests of each Sale Entity and, with respect to review that portion of the adjusted Purchase Price to be allocated to each Sale Entity, among the separate classes of assets of such Sale Entity, and consent (ii) file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. (d) If the Parties ultimately agree on the Final Allocation Statement, (i) such Final Allocation Statement shall be amended as, and to the Allocation in writingextent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Buyer and Seller consents agree to reflect any adjustment to the Purchase Price (as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes), (ii) except to the extent required to comply with audit determinations of any Taxing Authority with jurisdiction over a Party, Buyer and Seller shall report the Contemplated Transactions for all required federal Income Tax and all other Tax purposes in a manner consistent with the Final Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and (iii) no Party shall take no any position in any Tax Return or Tax Proceeding that is inconsistent with such Allocationthe Final Allocation without the consent of the other Parties; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling no Party (or any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser its Affiliates) shall be required to litigate before any court, court or defend in any administrative proceeding (including any Tax audit or examination) any proposed deficiency or adjustment by any Taxing Authority challenging such Final Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following If both Loss covered by these Coverage Guidelines and loss uncovered by these Coverage Guidelines are incurred, either because the ClosingClaim, Purchaser Investigation or Inquiry includes both covered and uncovered allegations or because it includes both insured and uninsured parties, then the Insureds and Coverage Provider agree to use their best efforts to fairly and reasonably allocate such amount between covered Loss and uncovered loss. In the event that a method of allocation cannot be agreed upon by Coverage Provider and the Insureds, then: A. in any arbitration, suit or other proceeding, no presumption shall prepare exist concerning what is a fair and deliver reasonable allocation; B. Coverage Provider shall advance the amount of Costs, Charges and Expenses or Inquiry Costs which they deem fair and proper until a different amount is negotiated by the parties, determined pursuant to Sellers an the arbitration process set forth in subparagraph C. below, or determined judicially; C. Coverage Provider, solely if requested by the Insureds, shall submit the dispute to binding arbitration. The rules of the American Arbitration Association shall apply except with respect to the selection of the arbitration panel, which shall consist of one arbitrator selected by the Insureds, one arbitrator selected by Coverage Provider, and a third independent arbitrator selected by the first two arbitrators. Any negotiated, arbitrated or judicially determined allocation of the aggregate consideration among Sellers andCosts, for Charges and Expenses or Inquiry Costs on account of a Claim, Investigation or Inquiry shall be applied retroactively to all Costs, Charges and Expenses or Inquiry Costs on account of such Claim, Investigation or Inquiry, notwithstanding any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver prior advancement to the applicable Seller contrary. Any allocation or advancement of Costs, Charges and Expenses or Inquiry Costs on account of a proposed Claim, Investigation or Inquiry shall not apply to or create any presumption with respect to the allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Loss on account of such AllocationClaim, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency Investigation or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinInquiry.

Allocation. Following (a) Within sixty (60) days after determination of the ClosingPurchase Price in accordance with Section 2.1(c), Purchaser Buyer shall prepare and deliver to Sellers an Seller a statement (the “Allocation Statement”) reflecting the allocation of the aggregate consideration final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income tax purposes, among Sellers the Class B Interests of each JV Entity and, for any transactions contemplated by this Agreement with respect to that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation portion of the adjusted Purchase Price and other consideration paid in exchange for allocated to each JV Entity, among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, separate classes of assets of such JV Entity (including the assets of the Tax Project Companies owned by such JV Entity) in a manner that is consistent with the allocation methodology provided by Section 755 and Section 1060 of the Code and the Treasury Regulations promulgated thereunder (the “Allocation”). The applicable Within thirty (30) days following the receipt by Seller of the Allocation Statement, Seller shall have review the Allocation and submit to Buyer in writing any proposed changes to the Allocation Statement. Unless Seller objects to the Allocation Statement with written notice to Buyer specifying the reasons therefor in reasonable detail by the expiration of such thirty (30) day period, the Allocation Statement prepared and delivered to Seller pursuant to this Section 2.2(a) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Allocation. (b) If Seller timely submits proposed changes to the Allocation Statement in accordance with Section 2.2(a), then the Parties shall work in good faith to resolve any dispute as to the Allocation Statement which Seller timely notified Buyer pursuant to Section 2.2(a) within thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedreceiving an objection notice from Seller. If the applicable Buyer and Seller consents are unable to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based agree upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement an allocation within such thirty (30) day period, then none of Buyer or Seller will be bound by the Allocation Statement prepared by Buyer, and thereaftereach of Buyer and Seller (and each of their respective Affiliates) may independently determine its own allocation of the Purchase Price and file its Tax Returns using alternative allocations of its choosing. If Buyer and Seller ultimately agree on the Allocation Statement, the applicable Buyer and Seller shall attempt in good faith file (and shall cause each of their respective Affiliates to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection file) all income Tax Returns consistent with the transactions contemplated hereinAllocation Statement.

Allocation. Following Within 30 days following the Closingdate of this Agreement, Seller and Purchaser shall prepare and deliver to Sellers an allocation mutually agree on the fair market value of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute Transferred Equity Interests and shall allocate an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation amount of the Purchase Price to the Transferred Equity Interests in an amount equal to such fair market value as determined by the parties. If Seller and other consideration paid in exchange for the Purchased AssetsPurchaser are unable to agree on such allocation, prepared in accordance with Section 1060, Seller and if applicable, Section 338, of the Tax Code Purchaser shall mutually agree on an independent appraisal firm (the “Appraisal Firm”) to determine the fair market value of the Transferred Equity Interests. The opinion of the Appraisal Firm shall be rendered within 60 days following the date of this Agreement and shall be conclusive and binding on the parties, who shall allocate an amount of Purchase Price to the Transferred Equity Interests in an amount equal to their fair market value as determined by the Appraisal Firm (such amount as is agreed by the parties or determined by the Appraisal Firm, the “Mexico Allocation”). The applicable Within 10 days following the determination of the Mexico Allocation, Purchaser shall propose an initial allocation (the “U.S. Allocation”, and together with the Mexico Allocation, the “Allocations”) of the Purchase Price (and any other items required to be treated as purchase price for Tax purposes), less the Mexico Allocation, among the Transferred Assets. Seller shall have thirty (30) 10 days after the delivery of the Allocation to review such proposed allocation and consent to the Allocation if Seller does not inform Purchaser in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocationwriting of any dispute within such period, such proposed allocation shall be conclusive and binding on the parties. In the event there is a dispute and Seller and Purchaser are unable to resolve such dispute within 5 days, Seller and Purchaser shall use refer such Allocation dispute to prepare and file the Appraisal Firm, who shall only determine as to the matters in a timely manner all appropriate Tax filings, including dispute. The conclusions of the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for Appraisal Firm shall be rendered within 10 days following the taxable year that includes date the Closing Date dispute is submitted and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties. The Seller and Purchaser shall adjust the Allocations from time to time as mutually agreed to reflect any adjustments to the Purchase Price hereunder (with any dispute to be resolved by the Appraisal Firm). All fees and expenses of such accounting firm the Appraisal Firm shall be borne shared equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following On or before ninety (90) days after the Closing, Purchaser Buyers shall prepare cause to be prepared and deliver delivered to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule allocating the Purchase Price and any other items constituting consideration paid for applicable income tax purposes (to the extent known at such time) among the Assets in exchange for the Purchased Assets, prepared in accordance a manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code (the “Allocation”). The applicable Seller Allocation shall be deemed to be accepted by, and shall be conclusive and binding on, Sellers except to the extent Sellers shall have delivered, within thirty (30) days after the delivery of date on which the Allocation is delivered to review Sellers, a written notice to Buyers stating each item to which Sellers take exception (it being understood that any amounts not disputed shall be final and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedbinding). If the applicable Seller consents a change proposed by Sellers is disputed, then Buyers and Sellers shall negotiate in good faith to the Allocationresolve such dispute. If, such Seller and Purchaser shall use such Allocation to prepare and file in after a timely manner all appropriate Tax filings, including the preparation and filing period of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day perioddays following the date on which Sellers give notice to Buyers of any such proposed change, and thereafterany such proposed change still remains disputed, then the Parties shall submit any such remaining disputed items to a jointly selected accounting firm (the “Accounting Referee”) who shall act as an arbitrator to determine only those items in dispute. Within thirty (30) days following submission to the Accounting Referee, the applicable Seller shall attempt in good faith Accounting Referee will prepare and deliver a written determination to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable with respect to the applicable Seller, and Allocation (such resolution shall be final and binding on Allocation mutually agreed to by the Parties, deemed agreed to by the Parties or finally determined by the Accounting Referee, as applicable, the “Final Allocation”). The fees and expenses costs of such accounting firm Accounting Referee shall be borne equally one-half by Purchaser, on the one hand, Buyers and the applicable Seller, on the other handone-half by Sellers. The applicable Seller Parties shall provide Purchaser(a) use commercially reasonable efforts to update the Final Allocation in a manner consistent with Section 1060 of the Code following any adjustment to the Purchase Price pursuant to this Agreement and (b) file all Tax Returns, and Purchaser including IRS Form 8594, in a manner consistent with the Final Allocation, as adjusted, unless required to do so by a final determination as defined in Section 1313 of the Code. The Parties shall provide the applicable Seller, with a copy promptly inform one another in writing of any information described above required challenge by any tax authority to be furnished the Final Allocation and shall consult and keep one another informed with respect to any Taxing Authority in connection with the transactions contemplated hereinstatus of such challenge.

Allocation. Following All amounts constituting consideration for the Closing, Purchaser shall prepare assets and deliver to Sellers an allocation rights of the aggregate consideration Company for U.S. federal income tax purposes shall be allocated among Sellers andthe acquired assets using the residual method as described in Section 1060 of the Code and the Treasury Regulations thereunder and using values determined primarily based on the revenue generated by the respective assets. Within sixty (60) calendar days after the Closing Date, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser Buyer shall also prepare and deliver to the applicable Seller provide Parent with a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code schedule (the “AllocationAllocation Schedule”)) allocating all such amounts as provided herein. The applicable Seller Allocation Schedule shall have thirty become final and binding on the parties hereto fifteen (3015) calendar days after the delivery of the Allocation to review and consent Buyer provides such schedule to the Allocation Parent, unless the Parent objects in writingwriting to Buyer, which consent shall not be unreasonably withheld, conditioned or delayedspecifying the basis for the objections of Parent and preparing an alternative allocation. If the applicable Seller consents to the AllocationParent does object, such Seller Parent and Purchaser Buyer shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith attempt to promptly resolve any such disagreementthe dispute within fifteen (15) calendar days of written notice to Buyer of Parent’s objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and Any such resolution shall be final and binding on the Partiesparties hereto. The Any unresolved disputes shall be promptly submitted to the Accounting Referee for determination, with such determination being final and binding on the parties hereto. Parent on the one hand and Buyer on the other hand will each pay one-half of the fees and expenses of such accounting firm the Accounting Referee. Parent and Buyer shall be borne equally by Purchaser, on the one hand, cooperate with each other and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Accounting Referee in connection with the transactions matters contemplated hereinby this Section 6.13, including, without limitation, by furnishing such information and access to books, records (including, without limitation, accountants work papers), personnel and properties as may be reasonably requested. Each of the parties hereto agrees to (a) prepare and timely file all Tax Returns, including, without limitation, Form 8594 (and all supplements thereto) in a manner consistent with the Allocation Schedule as finalized and (b) act in accordance with the Allocation Schedule for all Tax purposes. The parties hereto will revise the Allocation Schedule to the extent necessary to reflect any post-Closing payment made pursuant to or in connection with this Agreement. In the case of any payment referred to in the preceding sentence, Buyer shall propose a revised Allocation Schedule, and the parties hereto shall follow the procedures outlined above with respect to review, dispute and resolution in respect of such revision.

Allocation. Following (a) No later than thirty (30) calendar days after the Closingdetermination of the Acquisition Closing Date Balance Sheet and the Final Payment Amount Statement (including the final resolution of any dispute related thereto pursuant to Section 2.2(d)), Purchaser Buyer shall prepare and deliver to Sellers an Seller a draft of a statement (the “Draft Allocation Statement”) setting forth the allocation of the aggregate total consideration among Sellers and, for any transactions contemplated paid by Seller to Buyer pursuant to this Agreement that do not constitute an Agreed G Transaction among the assets acquired pursuant to this Agreement for purposes of, and in accordance with, Section 6.161060 of the Code. If, Purchaser within forty-five (45) calendar days of the receipt of the Draft Allocation Statement, Seller shall also prepare and deliver not have objected in writing to such draft, the Draft Allocation Statement shall become the Final Allocation Statement, as defined below. If Seller objects to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Draft Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser Statement in writing of such disagreement within such thirty (30) 45-day period, Seller and thereafter, the applicable Seller Buyer shall attempt negotiate in good faith to promptly resolve any disputed items. If, within ninety (90) calendar days after the receipt of the Draft Allocation Statement, Seller and Buyer fail to agree on such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3allocation, any disputed aspects of such disagreement allocation shall be resolved by an independent accounting firm chosen Accountant in accordance with the procedures set forth in Section 2.2(d). The allocation of the total consideration, as agreed upon by Purchaser Seller and reasonably acceptable Buyer (as a result of either Seller’s failure to object to the applicable Seller, Draft Allocation Statement or of good faith negotiations between Seller and such resolution Buyer) or determined by the Accountant (the “Final Allocation Statement”) shall be final and binding on upon the Partiesparties hereto. The If there is any adjustment to the consideration paid by Seller to Buyer pursuant to this Agreement for purposes of Section 1060 of the Code, any such adjustment shall be allocated, to the extent possible, to the asset(s) resulting in such adjustment, and Buyer shall prepare a revised Draft Allocation Statement reflecting such adjustment which shall, subject to the review and dispute resolution provisions set forth in this Section 2.3(a), replace the Final Allocation Statement. Each of Seller and Buyer shall bear all fees and costs incurred by it in connection with the determination of the allocation of the total consideration, except that the Parties shall each pay one-half (50%) of the fees and expenses of such accounting firm the Accountant retained to resolve any disputed aspects of the allocation prepared pursuant to this Section 2.3(a). (b) Seller and Buyer shall report the transaction contemplated by this Agreement for federal and other applicable income Tax purposes (including income Tax reporting requirements imposed pursuant to Section 1060 of the Code) in accordance with the allocation specified in the Final Allocation Statement (including any adjustment thereof). Each of Seller and Buyer agree to timely file, or cause to be borne equally by Purchasertimely filed, on IRS Form 8594 (and any comparable form under state or local Tax law and including any amendment thereto) and any required attachment thereto in accordance with the one hand, Final Allocation Statement and the applicable Seller, on provide the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, Party with a copy of each such form as filed no later than ten (10) calendar days following the filing thereof. Except as otherwise required pursuant to a “determination” under Section 1313 of the Code (or any information described above required comparable provision of state or local Tax law), neither Seller nor Buyer shall take, or shall permit its Affiliates to be furnished to any Taxing Authority in connection take, a Tax position which is inconsistent with the transactions contemplated hereinFinal Allocation Statement (including any adjustment thereof). In the event any Party receives notice of an audit in respect of the allocation of the consideration paid for the Acquired Assets, such Party shall promptly notify the other Party in writing as to the date and subject of such audit.

Allocation. Following (a) The consideration for the ClosingAssets, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, as determined for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction United States federal income tax purposes pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Treasury Regulations § 1.1060-1(c) (the “AllocationTax Purchase Price”), shall be allocated for such purposes, as provided in Treasury Regulations § 1.1060-1(c) and the other provisions of the Treasury Regulations referred to therein, in the manner specified on Schedule 1.6, a draft of which schedule will be delivered by Buyer in writing to Seller within ninety (90) days of Closing. The applicable If Seller shall have notifies Buyer in writing that it does not accept such draft schedule within thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writingdeemed receipt thereof, which consent shall not be unreasonably withheldnotice must explain the basis for each of Seller’s disagreements with such draft schedule, conditioned or delayed. If the applicable Seller consents parties agree to the Allocation, such Seller and Purchaser shall use such Allocation negotiate in good faith to prepare and file in reach a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms mutually acceptable Schedule 1.6 in accordance with applicable Law, including Forms 8594 Code Section 1060 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with Treasury Regulations thereunder. Failure of Seller to so notify Buyer within such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out period will be deemed acceptance of such Allocation, and neither schedule. In the applicable Seller nor Purchaser shall be required event that the parties are unable to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging reach an agreement on such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement allocation within such thirty (30) day perioddays of Seller’s notice of dispute, the dispute will be submitted to Deloitte & Touche LLP (the “Accountants”), who will determine an appropriate allocation of the disputed items, and thereafterwhose determination shall be binding and conclusive on the parties. In making its determination, the applicable Accountant will not undertake any review of matters not specifically identified by Seller shall attempt as being in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Sellerdispute, and the Accountant’s determination as to each item in dispute will not be outside the range comprised of Buyer’s calculation of such resolution shall be final item and binding on the PartiesSeller’s calculation of such item. The fees and expenses of the Accountant for such accounting firm shall determination will be borne equally paid by PurchaserBuyer, on the one hand, and the applicable Seller, on the other hand. The applicable , in such amount(s) as shall be determined by the Accountant based on the proportion that the aggregate amount of disputed items submitted to the Accountant that is unsuccessfully disputed by Buyer, on the one hand, or Seller, on the other hand, as determined by the Accountant, bears to the total amount of such disputed items so referred to the Accountant for resolution. (b) Buyer and Seller shall provide Purchaserexecute and file all federal income Tax Returns in a manner consistent with Schedule 1.6 as ultimately established under this Section 1.6, and Purchaser shall provide not take any position in any other Tax Return, before any Governmental Authority, or in any Tax proceeding that is inconsistent with any such allocation, except pursuant to a final “determination” (as defined in Section 1313(a) of the applicable SellerCode or corresponding provision of state, local or foreign Applicable Law). Buyer and Seller shall timely file any required IRS Forms 8594 and any other United States federal income Tax Return prepared in a manner consistent with a copy of Schedule 1.6 and shall file any information described above required to be furnished to other Tax Return with any Taxing state, local or foreign Governmental Authority in connection with the transactions contemplated hereina manner that is not inconsistent therewith.

Allocation. Following Within 90 days following the Closingdate of this Agreement, Purchaser shall prepare provide to Seller (and deliver Seller shall cooperate with Purchaser and provide such information as is reasonably requested by Purchaser to Sellers enable Purchaser to provide to Seller) the fair market value of (i) the Transferred Equity Interests, (ii) the Canadian Transferred Assets and (iii) the Transferred Intellectual Property, and shall allocate an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation amount of the Purchase Price (and any other consideration paid items required to be treated as purchase price for Tax purposes) to each of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property in exchange for the Purchased Assets, prepared in accordance with Section 1060an amount equal to such fair market value, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use attempt to mutually agree to such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationallocations; provided, however, that nothing contained herein shall prevent the applicable if Seller and Purchaser from settling are unable to agree on such allocation within 30 days following the date on which Purchaser provides the allocations to Seller, Seller and Purchaser shall mutually agree on an independent appraisal firm (the “Appraisal Firm”) to determine the fair market value of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property. The opinion of the Appraisal Firm shall be rendered within 150 days following the date of this Agreement and shall be conclusive and binding on the parties, which shall allocate an amount of Purchase Price (and any proposed deficiency other items required to be treated as purchase price for Tax purposes) to each of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property in an amount equal to their fair market value as determined by the Appraisal Firm (such amounts as are agreed by the parties or adjustment determined by any Governmental Authority based upon the Appraisal Firm, the “Equity Allocation,” the “Canadian Allocation,” and the “Intellectual Property Allocation” respectively). No later than 45 days prior to the Closing Date, Purchaser shall provide to Seller (and Seller shall cooperate with Purchaser and provide such information as is reasonably requested by Purchaser to enable Purchaser to provide to Seller) the fair market value of the Transferred Real Property. Seller shall have 10 days to review such allocation, and if Seller and Purchaser are unable to agree on such allocation, the fair market value of the Transferred Real Property shall be determined by the Appraisal Firm prior to the Closing Date (such amounts as are agreed by the parties or arising out determined by the Appraisal Firm, the “Real Property Allocation,”). No later than 90 days prior to the due date (taking into account extensions) for the United States federal income Tax Return of such Seller for the taxable period including the Closing Date (the “Return Date”), Purchaser shall propose an allocation (the “Asset Allocation”, and together with the Equity Allocation, the “Allocations”) of the Purchase Price (and neither the applicable Seller nor Purchaser shall be any other items required to litigate before any courtbe treated as purchase price for Tax purposes), any proposed deficiency or adjustment by any Taxing Authority challenging such among the Transferred Assets and the assets of the Transferred Entity that are treated as acquired pursuant to Section 9.07, taking into account the Equity Allocation, the Canadian Allocation, the Intellectual Property Allocation and the Real Property Allocation. If the applicable Seller shall have 10 days to review such proposed allocation and if Seller does not consent to such Allocation, the applicable Seller shall notify inform Purchaser in writing of such disagreement any dispute within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement proposed allocation shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties. In the event there is a dispute and Seller and Purchaser are unable to resolve such dispute within 5 days, Seller and Purchaser shall refer such dispute to the Appraisal Firm, who shall only determine as to the matters in dispute. The conclusions of the Appraisal Firm shall be rendered no later than 10 days prior to the Return Date and shall be conclusive and binding on the parties. Seller and Purchaser shall adjust the Allocations from time to time as mutually agreed to reflect any adjustments to the Purchase Price hereunder (with any dispute to be resolved by the Appraisal Firm). All fees and expenses of such accounting firm the Appraisal Firm shall be borne shared equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide PurchaserAcknowledged Canadian Obligations are not included in the Assumed Liabilities for the purposes of this Section 9.01; however, the Acknowledged Canadian Obligations are recognized and Purchaser shall provide accounted for in the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinPurchase Price.

Allocation. Following (a) The Buyer Parties shall use their best efforts to provide to Sellers, no later than the Closingthird day prior to the Closing Date, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration Preliminary Purchase Price (plus Assumed Liabilities to the extent properly taken into account under the Code and the regulations promulgated thereunder) among the Assets for Tax purposes, prepared on a basis consistent with the Initial Allocation. Sellers and, for any transactions contemplated shall use their best efforts to review and in their reasonable discretion approve the allocation provided by this Agreement that the Buyer Parties within fifteen (15) days following delivery of the allocation. If Sellers do not constitute approve, then Parent and ICO shall each submit their proposed allocation to the Accounting Mediator (or if no Accounting Mediator has been selected, then an Agreed G Transaction Independent Public Accounting Firm selected as the Accounting Mediator pursuant to the procedures set forth in Section 6.162.07(b)). In such event, Purchaser the Accounting Mediator shall also prepare determine the allocation, which determination shall be (i) in writing and deliver signed by the Accounting Mediator, (ii) delivered to Parent and ICO as soon as practicable after the allocation is submitted to the applicable Seller a proposed allocation of Accounting Mediator but not later than the Purchase Price and other consideration paid in exchange for the Purchased Assetsthirtieth day after such submission, prepared (iii) made in accordance with Section 1060, the Initial Allocation and if applicable, Section 338, of the Tax Code this Agreement and (the “Allocation”). The applicable Seller shall have thirty (30iv) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties hereto on the date of delivery of such resolution. The fees and expenses allocation of such accounting firm the Preliminary Purchase Price pursuant to this subsection shall be borne equally by Purchaser, on referred to as the one hand, "Preliminary Allocation". (b) The Buyer Parties and Sellers agree to revise the Preliminary Allocation to rationally reflect any adjustments in the Preliminary Purchase Price pursuant to Section 2.07. To the extent there are adjustments in the Preliminary Purchase Price and the applicable SellerBuyer Parties and Sellers cannot agree on how to revise the Preliminary Allocation to reflect such adjustments, on the other hand. The applicable Seller then Parent and ICO shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required each submit their proposed revised Preliminary Allocation to be furnished to any Taxing Authority in connection with the transactions contemplated herein.the

Allocation. Following Within 30 days after the Closing, Purchaser shall prepare and deliver to Sellers an allocation determination of the aggregate consideration among Sellers andFinal Working Capital, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser the Buyer shall also prepare and deliver to the applicable Seller a proposed allocation of schedule (the “Allocation Schedule”) allocating the Purchase Price (and any other items treated as consideration paid in exchange for the Purchased Transferred Assets, prepared in accordance with Section 1060except the Quotas, for Tax purposes) among the Transferred Assets and if applicable, Section 338, the covenant of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation set forth in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such AllocationSection 5.12; provided, however, that nothing contained herein the portion of the Purchase Price related to the Quotas will be agreed by the Buyer and the Seller prior to the Closing and reflected in the Amendment to the Articles of Association executed on the Closing Date. The remaining portion of the consideration will be allocated to the remainder of the Transferred Assets in accordance with this Section 2.10. The Allocation Schedule shall prevent be reasonable and shall be prepared in accordance with Section 1060 of the applicable Code and the Treasury Regulations thereunder. Such allocation shall be deemed final unless the Seller and Purchaser from settling has notified the Buyer of any proposed deficiency or adjustment disagreement with the Allocation Schedule within 20 Business Days after submission thereof by any Governmental Authority based upon or arising out the Buyer. In the event of such Allocationdisagreement, and neither the applicable Seller nor Purchaser Parties hereto shall use reasonable efforts to reach agreement on a reasonable allocation of consideration among the Transferred Assets. In the event that the Parties hereto do not agree to a Purchase Price allocation in accordance with this Section 2.10, the Independent Accounting Firm shall make a determination as to each disputed item which shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on upon the Parties. The fees Buyer and expenses of such accounting firm shall be borne equally by Purchaser, on the one handSeller each agrees to file Internal Revenue Service Form 8594, and all federal, state, local and foreign Tax Returns, in accordance with the applicable SellerAllocation Schedule as finally determined by the Parties or the Independent Accounting Firm, on as the case may be. The Buyer and Seller each agrees to provide the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, promptly with a copy of any other information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereincomplete Form 8594.

Allocation. Following The Sellers and Buyer agree to allocate the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Final Purchase Price and other consideration paid in exchange for among the Purchased Assets, prepared Assets in accordance with the pro forma allocation schedule attached hereto as Schedule 3.4 and the principles of Code Section 10601060 and the regulations thereunder which final allocation schedule will be determined after the date hereof, and if applicable, Section 338, of but by a date no later than ninety (90) days after the Tax Code Closing Date (the “AllocationAllocation Schedule”). The applicable Seller Sellers and Buyer agree that the Sellers’ amount realized for income tax purposes shall have thirty not include any Royalty Advances as defined in and paid under the New Settlement Agreement. If the parties are unable to agree on the final Allocation Schedule within ninety (3090) days after the delivery Closing Date, a third-party appraiser selected by Buyer, and reasonably acceptable to the Sellers, the fees of which shall be borne equally by Buyer and the Sellers, shall resolve the allocation of the consideration to any items with respect to which there is a dispute between the parties. In the absence of manifest error, the determination of the Allocation Schedule by the third-party appraiser shall be final and binding on all parties and shall not be subject to review contest. Each of the parties hereto agree that: (i) none of the parties shall take a position on any Tax Return (including IRS Form 8594) that is in any way inconsistent with the Allocation Schedule without the written consent of the other parties or unless specifically required by an applicable Government Authority; and consent (ii) they shall promptly advise each other regarding the existence of any Tax audit, controversy or litigation related to the Allocation in writingSchedule. Notwithstanding the foregoing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent Buyer or the applicable Seller and Purchaser Sellers from settling any proposed deficiency or adjustment assessed against it by any Governmental Government Authority based upon or arising out of such Allocationthe Allocation Schedule, and neither Buyer nor the applicable Seller nor Purchaser Sellers shall be required to litigate before any court, court any such proposed deficiency or adjustment by any Taxing Government Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAllocation Schedule.

Allocation. Following (i) Prior to Closing, Buyer and PKI shall use reasonable efforts to agree on an allocation on a percentage basis (the “Relative Value Allocation”) to each Seller of the relative value of the Transferred Assets (in the aggregate), Equity Interests and the covenant contained in Section 9.3. In the event that the Parties cannot agree on a Relative Value Allocation prior to the Closing, Purchaser each Party shall be permitted to make such allocations that such Party deems correct in all respects, and Sections 1.2(c)(ii) and 1.2(c)(iii) shall not apply and shall have no force or effect. (ii) In the event that the Parties agree on a Relative Value Allocation, as soon as practicable following the determination of the Adjusted Purchase Price (as defined in Section 1.4(i)), PKI shall prepare and deliver to Sellers Buyer for Buyer’s review and comment in accordance with Section 1.2(c)(iii): (A) an allocation schedule (the “Allocation Schedule”) allocating the Adjusted Purchase Price and the Transferred Liabilities among the Sellers and among the Transferred Assets (in the aggregate), the Equity Interests and the covenant contained in Section 9.3, such Allocation Schedule to be prepared in a manner consistent with the Relative Value Allocation but taking into account any adjustments in determining the Adjusted Purchase Price and the amount and source of any Transferred Liabilities; and (B) an allocation schedule (the “Asset Allocation Schedule”) allocating the portion of the aggregate consideration Adjusted Purchase Price and the Transferred Liabilities attributable to the sale of Transferred Assets among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant the Transferred Assets as of the Closing Date. (iii) Subject to Section 6.161.2(c), Purchaser shall also prepare and deliver in the event that any subsequent adjustment to the applicable Seller a proposed allocation of the Purchase Price occurs as a result of (A) any indemnity payments made pursuant to this Agreement, (B) any adjustment to the amount of Transferred Liabilities or (C) for any other reason, PKI shall adjust the allocations under this Section 1.2(c) in such manner as it shall consider appropriate in its reasonable discretion. The Asset Allocation Schedule (and other consideration paid in exchange for the Purchased Assets, any adjustments thereto) shall be prepared in accordance with the rules under Section 1060, and if applicable, Section 338, 1060 of the Tax Internal Revenue Code of 1986, as amended (the “AllocationCode”). The applicable Seller Parties recognize that the Adjusted Purchase Price and Transferred Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. Notwithstanding anything to the contrary in this Agreement: (I) Buyer shall have thirty forty-five (3045) days after following the delivery receipt of the proposed Allocation Schedule or proposed Asset Allocation Schedule, as the case may be, in which to deliver comments to PKI with respect to the proposed Allocation Schedule or proposed Asset Allocation Schedule (as applicable); and (II) at reasonable times during normal business hours and upon reasonable notice provided to PKI, PKI shall permit Buyer and the representatives of Buyer to examine the financial books and records of PKI and its subsidiaries, to the extent reasonably necessary to allow Buyer to review and consent raise reasonable objections to PKI’s calculation of the amounts set forth in the proposed Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedSchedule and/or proposed Asset Allocation Schedule. If Buyer and PKI disagree on any aspects of the applicable Seller consents to the Allocationproposed Allocation Schedule or proposed Asset Allocation Schedule, such Seller Buyer and Purchaser PKI shall use reasonable efforts to resolve in good faith any such Allocation disagreements as soon as reasonably practicable. The Parties agree to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms act in accordance with applicable Law, including Forms 8594 the computations and 8023allocations contained in the final Allocation Schedule and the final Asset Allocation Schedule (which will either be the Allocation Schedule and Asset Allocation Schedule as proposed by PKI or, if applicable, with their respective Tax Returns for any disagreements are noted per the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocationabove, the applicable Seller shall notify Purchaser in writing Allocation Schedule or Asset Allocation Schedule, as revised to reflect the resolution of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this ) in any relevant Tax Returns (as defined in Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of 2.9(a)) or filings (including any information described above forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers (a) Exhibit A sets forth an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price (and all relevant Assumed Liabilities and other consideration paid in exchange for relevant items) among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “AllocationPreliminary Allocation Schedule”). The applicable Preliminary Allocation Schedule shall be dated or updated, in either instance in a manner mutually acceptable to Seller shall have and Purchaser, as of a date not more than five (5) Business Days prior to the Closing Date. Within thirty (30) days after the delivery final determination of the Final Closing Balance Sheet, Purchaser shall provide Seller a schedule allocating the Purchase Price (and all relevant Assumed Liabilities and other relevant items) among the Purchased Assets (the “Purchase Price Allocation Schedule”) in a manner consistent with the previously approved Preliminary Allocation Schedule. The Preliminary Allocation Schedule and the Purchase Price Allocation Schedule shall be prepared in accordance with the methodologies set forth on Exhibit A. If Seller disagrees with Purchaser’s Purchase Price Allocation Schedule, Seller shall provide notice (the “Allocation Dispute Notice”) to review Purchaser within ten (10) Business Days of the receipt of the Purchase Price Allocation Schedule and consent Purchaser and Seller shall use commercially reasonable efforts to resolve their differences. (b) If Purchaser and Seller fail to agree on an allocation of the Purchase Price within 30 days after Purchaser receives the Allocation in writingDispute Notice, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such then Seller and Purchaser shall use such Allocation jointly submit the disputed matter(s) to prepare and file in a timely manner all appropriate Tax filings, including KPMG LLP or another mutually acceptable nationally recognized independent accounting firm (the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable “Independent Auditor”). Seller and Purchaser from settling any proposed deficiency will furnish, or adjustment by any Governmental Authority based upon cause to be furnished, to the Independent Auditor such work papers, documentation and other reports and information relating to the disputed matter(s) as the Independent Auditor may request or arising out as either of such Allocation, them believes relevant and neither the applicable each of Seller nor and Purchaser shall be required afforded the opportunity to litigate before any courtdiscuss the disputed matter(s) with the Independent Auditor. The Independent Auditor shall make the final determination (the “Auditor’s Allocation Determination”) (A) in reliance upon supporting documentation provided to the Independent Auditor by the parties hereto within 20 Business Days of submission of the disputed matter(s) to the Independent Auditor, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If (B) in writing, (C) available to the applicable Seller does not consent Parties as soon as practicable after the disputed items(s) have been referred to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodIndependent Auditor, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser (D) absent manifest error and reasonably acceptable subject to the applicable Sellerfollowing sentence, nonappealable and such resolution shall be final incontestable by the parties hereto and binding on the Parties. The fees each of their respective Affiliates and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, successors and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.not subject to

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an The allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the ▇▇▇▇▇▇▇ Purchase Price and Assumed Liabilities (and any other consideration paid in exchange amounts properly treated as additional purchase price for Tax purposes) among the Purchased Assets, prepared in accordance tangible and intangible assets of ▇▇▇▇▇▇▇ associated with Section 1060, the Franchise Businesses and if applicable, Section 338, of the Tax Code Noncompete Agreement is attached hereto as Exhibit B (the “Purchase Price Allocation”). The applicable Seller Purchase Price Allocation shall have thirty (30) days after be binding on Parent and ▇▇▇▇▇▇▇. Parent shall timely prepare IRS Form 8594 based on the delivery Purchase Price Allocation and deliver a copy of the Allocation such form to review and consent to the Allocation in writing▇▇▇▇▇▇▇ for ▇▇▇▇▇▇▇’▇ approval, which consent shall not be unreasonably withheld, conditioned or delayed. If Parent and ▇▇▇▇▇▇▇ agree to timely file the applicable Seller consents agreed upon form with each relevant Taxing Authority and to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in refrain from taking any position on a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is or otherwise inconsistent with such form and the Purchase Price Allocation; provided, however, that (i) nothing contained herein in this Section 1(f) shall prevent the applicable Seller and Purchaser Parent from settling any proposed deficiency or adjustment by any Governmental Authority governmental authority with respect to any Parent Tax Return based upon or arising out of such the Purchase Price Allocation, and neither the applicable Seller nor Purchaser Parent shall not be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority governmental authority with respect to any Parent Tax Return challenging such Allocation. If the applicable Seller does not consent to such Purchase Price Allocation, and (ii) nothing contained in this Section 1(f) shall prevent ▇▇▇▇▇▇▇ from settling any proposed deficiency or adjustment by any governmental authority with respect to any ▇▇▇▇▇▇▇ Tax Return based upon or arising out of the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodPurchase Price Allocation, and thereafter, the applicable Seller ▇▇▇▇▇▇▇ shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished litigate before any court, any proposed deficiency or adjustment by any governmental authority with respect to any Taxing Authority in connection with the transactions contemplated herein▇▇▇▇▇▇▇ Tax Return challenging such Purchase Price Allocation.

Allocation. Following the Closing, Purchaser shall prepare Seller and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement Buyer hereby agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for shall be allocated to the Purchased Assets, prepared Acquired Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and substantially in the manner set forth on Exhibit G (the “Allocation”). The applicable Buyer shall submit a proposed Allocation to Seller which may reflect post-Closing third party valuation advice not more than thirty (30) days after the Closing, and such proposed Allocation shall be subject to consent from Seller, which consent shall not be unreasonably withheld. Seller shall have thirty (30) days after the delivery from notice of the such proposed Allocation to review object thereto. Any such objection shall be made by written notice and consent shall specify, in reasonable detail, the specific areas of Seller’s disagreement with Buyer’s proposed Allocation and the reasons therefor. Any items of Buyer’s proposed Allocation that Seller does not timely object to in accordance with the preceding sentence shall be deemed final and shall be binding upon the parties hereto. Buyer and Seller shall report, act and file Tax Returns (including, but not limited to Internal Revenue Service Form 8594) in all respects and for all purposes consistent with the Allocation. Upon payment of any amounts pursuant to Article IX (which shall be treated for Tax purposes as an adjustment to the Allocation Purchase Price), Buyer and Seller shall allocate such amounts pursuant to Article IX in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to accordance with the Allocation, and the parties shall mutually prepare, file and deliver on a timely basis IRS Form 8594 consistent with such Seller Allocation. If any Tax authority challenges such allocation, the party receiving notice of such challenge shall give the other prompt written notice thereof and Purchaser the parties shall use their commercially-reasonable efforts to preserve the effectiveness of such Allocation to prepare and file Allocation. No party hereto shall take any position (whether in a timely manner all appropriate Tax filingsaudits, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return or otherwise) that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the Allocation unless required to do so by applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither Law. Any dispute related to the applicable Seller nor Purchaser Allocation shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser decided in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection accordance with the transactions contemplated hereinprocedures set forth in Section 3.3(d).

Allocation. Following the Closing, Purchaser (a) Buyers and Seller shall prepare and deliver use good faith efforts to Sellers attempt to reach agreement on an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code schedule (the “AllocationAllocation Schedule”). The applicable Seller shall have ) allocating the Cash Purchase Price, the Assumed Liabilities and all other relevant items among the Acquired Assets and the Parties’ agreements in the Non-Competition Agreement within the later of 120 days after the Closing Date or thirty (30) days after the delivery Buyers’ receipt of a Third Party valuation report unless otherwise extended by mutual agreement of Buyers and Seller. If Buyers and Seller reach agreement regarding the Allocation to review and consent to Schedule, the Allocation in writing, which consent Schedule shall not become final (the “Final Purchase Price Allocation”) and shall be unreasonably withheld, conditioned or delayed. If the applicable binding on Buyers and Seller consents to the Allocation, such Seller for U.S. federal income tax purposes. (b) Any Final Purchase Price Allocation (and Purchaser any adjustments thereto) shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms be prepared in accordance with applicable Law, including Forms 8594 the rules under Section 1060 of the Code. The Parties recognize that the Cash Purchase Price and 8023, if applicable, with their respective Tax Returns for Assumed Liabilities do not include Buyers’ acquisition expenses or Seller’s selling expenses and that Buyers and Seller will allocate such expenses appropriately. In the taxable year that includes the Closing Date and shall take no position in any Tax Return that event there is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such a Final Purchase Price Allocation, the applicable Seller shall notify Purchaser Parties agree to act in writing of such disagreement within such thirty accordance with the computations and allocations contained in any Final Purchase Price Allocation in any relevant Tax Returns or filings (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve including any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign Law (“1060 Forms”)), except as otherwise required pursuant to a “determination” within the meaning of Section 1313(a) of the Code (or any comparable provision of any state, local or foreign Law), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable Law. (c) If Seller and Buyers are unable to reach a timely agreement regarding the Allocation Schedule, each Party shall be entitled to adopt its own position regarding the Allocation Schedule.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation Each of the Purchase Price Consideration, the liabilities of the Company for U.S. federal income tax purposes, and other consideration paid in exchange for to the Purchased Assetsextent applicable, prepared any liabilities of any Subsidiary, shall be allocated among the Assets owned by the Company, or to the extent applicable, any Subsidiary, and any Non-Company Owned Assets in accordance with Section 1060, and if applicable, Section 338, their relative fair market values as of the Tax Closing Date pursuant to Sections 338 and 1060 of the Code and the Treasury Regulations promulgated thereunder (the “Allocation”). The applicable Seller shall have thirty (30) Within 60 days after the delivery of Closing Date, the Seller shall provide the Purchaser with a proposed Allocation to for the Purchaser’s review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedcomment. If the applicable Seller consents Purchaser does not provide any comments to the Seller in writing within 20 days following delivery by the Seller of the proposed Allocation, such then the Allocation proposed by the Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required deemed to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationbe final and binding absent manifest error. If the applicable Purchaser submits written comments to the Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) 20-day period, the Seller and thereafter, the applicable Seller Purchaser shall attempt negotiate in good faith to promptly resolve any such disagreementdifferences within 30 days following the Seller’s receipt of the Purchaser’s written comments. If the Parties cannot resolve Purchaser and the Seller are unable to reach a disagreement under this Section 3.3resolution within such 30-day period, then the parties shall submit the disputed items to an independent, nationally recognized accounting firm mutually selected by the parties hereto (the “Independent Accounting Firm for the Allocation”) for resolution within 30 days after the date of such disagreement submission. Absent manifest error, the determination of the Independent Accounting Firm for the Allocation shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Partiesparties. The fees and expenses of such accounting firm the Independent Accounting Firm for the Allocation shall be borne equally by the Seller and the Purchaser. Any subsequent payments that are treated, on pursuant to Section 6.08, as adjustments to the one handconsideration for the Purchased Assets shall be reflected in the Allocation in a manner consistent with Sections 338 and 1060 of the Code and the Treasury Regulations promulgated thereunder. For all Tax purposes, the Seller and the Purchaser agree that the transactions contemplated in this Agreement shall be reported for federal, and all comparable state and local, income Tax purposes as a taxable sale of assets and in a manner consistent with the applicable Sellerterms of this Agreement, on including the Allocation, and that none of them shall take any position inconsistent therewith in any Tax Return, in any refund claim, in any litigation, or otherwise. Each of the Purchaser and the Seller agrees to cooperate with the other hand. The in preparing IRS Forms 8594 and 8883 (including, without limitation, a Form 8883 with respect to each applicable Seller shall provide PurchaserSubsidiary), and Purchaser shall provide to furnish the applicable Seller, other with a copy of any information described above required such Forms prepared in draft form within a reasonable period prior to be furnished to any Taxing Authority in connection with the transactions contemplated hereindue date of its filing.

Allocation. Following the Closingoccurrence of a Warehouse Facility Termination Event, Purchaser in connection with each Initial Beneficiary Purchase, each Warehouse Facility Lender (including any Wind-Down Lender) shall prepare and deliver be obligated to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare sell and deliver to the applicable Seller Initial Beneficiary, on the Initial Beneficiary Purchase Date, a proposed allocation ratable portion of each outstanding Advance of such Warehouse Facility Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Purchased Portion”) equal to: ( Initial Beneficiary Purchase Price Amount ) Initial Beneficiary Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase; and other consideration paid Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Aggregate Wind-Down Loan Amount = The Aggregate Wind-Down Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Prior to the occurrence of any Warehouse Facility Termination Event, in exchange for connection with each Initial Beneficiary Purchase, the Purchased AssetsInitial Beneficiary may, prepared in accordance with Section 1060its sole discretion, allocate its purchase of Advances between the Wind-Down Lenders and the Revolving Lenders, and if each of such Wind-Down Lenders and Revolving Lenders, as applicable, Section 338shall be obligated, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent subject to the Allocation in writingterms and conditions of Article VI hereof, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to sell and deliver to the AllocationInitial Beneficiary, such Seller and Purchaser shall use such Allocation to prepare and file in on the related Initial Beneficiary Purchase Date, a timely manner all appropriate Tax filings, including the preparation and filing corresponding portion of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationits outstanding Advances; provided, however, that nothing contained herein shall prevent to the applicable Seller and Purchaser extent that the Initial Beneficiary elects to purchase any Advances from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Revolving Lenders, such portion of such Allocation, and neither the applicable Seller nor Purchaser Initial Beneficiary Purchase shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, allocated among all Revolving Lenders pro rata and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement each Revolving Lender shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable obligated, subject to the applicable Sellerterms and conditions of Article VI hereof, to sell and such resolution shall be final and binding on deliver to the Parties. The fees and expenses of such accounting firm shall be borne equally by PurchaserInitial Beneficiary, on the one handrelated Initial Beneficiary Purchase Date, and a ratable portion of each outstanding Advance of such Revolving Lender (such ratable portion, expressed as a percentage of the applicable Selleroutstanding principal balance of such Advance, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.“Allocable Revolving Purchased Portion”) equal to: ( Initial Beneficiary Purchase Amount ) Where:

Allocation. Following 7.1 Not less than ten (10) days prior to the Closing, Purchaser Allocation Date NGG shall prepare confirm to the Reservation Party and deliver to Sellers an allocation any Nominated User(s) of the aggregate consideration among Sellers amount of Reserved Capacity which will be allocated to the Reservation Party or Nominated User(s) on the Allocation Date, provided such amount of Reserved Capacity shall always be the amount requested provided that this is an amount falling within the Reserved Capacity Tolerance. 7.2 An allocation will be made on the Allocation Date pursuant to this Clause 7 where: 7.2.1 the proposed Capacity Charges in respect of the Reserved Capacity where comprising Quarterly NTS Entry Capacity satisfy the net present value (NPV) test provided by NGG to the Reservation Party and, as the case may be, Nominated User(s); 7.2.2 NGG obtains Planning Permission in relation to reinforcement works on reasonably satisfactory terms; 7.2.3 the Reservation Party obtains Planning Permission which the Reservation Party requires for any transactions contemplated the purposes of its facilities to be located at the NTS System Point (and provides NGG with satisfactory evidence of having obtained such Planning Permission); 7.2.4 there are no outstanding sums due for payment by the Reservation Party to NGG under this Agreement; 7.2.5 the Authority has not vetoed such allocation; and 7.2.6 all Demonstration Information required under this Agreement that do not constitute an Agreed G Transaction pursuant has been provided by the Reservation Party to Section 6.16, Purchaser shall also prepare and deliver to NGG. 7.3 Where the applicable Seller Reservation Party is a proposed allocation User NGG will on the Allocation Date register the Reservation Party as holding the Reserved Capacity at the NTS System Point with effect from the Registration Date (for the purposes of the Purchase Price and other consideration paid in exchange for UNC). 7.4 Without prejudice to Clause 6.7, where the Purchased Assets, prepared Reservation Party has submitted a User Nomination(s) in accordance with Section 1060Clause 6, and if applicable, Section 338, NGG will on the Allocation Date register the Nominated User(s) as holding the Reserved Capacity at the NTS System Point with effect from the Registration Date (for the purposes of the Tax Code (the “Allocation”UNC). The applicable Seller shall have thirty (30) days after the delivery . 7.5 An allocation of Reserved Capacity will not be made on the Allocation Date pursuant to review and consent to this Clause 7 where the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year Nominated User(s) notifies NGG that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller it does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required wish to be furnished to any Taxing Authority in connection with allocated the transactions contemplated hereinReserved Capacity.

Allocation. Following As soon as practicable, but no later than thirty days after the ClosingClosing Date, Purchaser Buyer and Seller shall jointly prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Estimated Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, liabilities of the Tax Code Company existing immediately prior to the Closing among the assets of the Company, based on the fair market value of such assets immediately prior to the Closing, including any allocation to any covenants entered into in connection with this Agreement (the “Allocation”). The applicable Allocation shall be consistent with Section 1060 of the Code and the Treasury Regulations promulgated thereunder, and any analogous provisions of state, local or foreign Law. Promptly after obtaining the Closing Statement pursuant to Section 2.4, Buyer and Seller shall have thirty (30) days after the delivery of update the Allocation to review and consent reflect any adjustments in a manner consistent with past preparation of the Allocation. If any further adjustment is subsequently made to the Purchase Price or other relevant items Buyer and Seller will cooperate with each other to promptly amend the Allocation to reflect such adjustment. The Allocation (as so adjusted) shall be binding on Buyer, the Company, Seller and each of their respective Affiliates for all purposes, including for Tax and financial accounting purposes. Buyer, the Company, Seller and each of their respective Affiliates shall report, act, and file Tax Returns (including Internal Revenue Service Form 8594) in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to all respects and for all purposes consistent with the Allocation, such . Neither Buyer nor Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with nor their respective Tax Returns for the taxable year that includes the Closing Date and Affiliates shall take no any position on any Tax Return, before any Governmental Authority or in any Tax Return judicial proceeding that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If Buyer and Seller do not reach a written agreement as to the applicable Seller does not consent Allocation prior to such the forty-fifth day after the Closing Date or, with respect to any revision of the Allocation, the applicable Seller shall notify Purchaser in writing within a reasonable period of such disagreement within such thirty time (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement which shall be resolved presumed to be forty-five days), then either Buyer or Seller may by an independent accounting firm chosen by Purchaser and reasonably acceptable notice to the applicable Sellerother submit to the Accounting Arbitrator for determination of the Allocation in accordance with the procedural principles of Section 2.4(d) (including as to how the fees, and such resolution shall be final and binding on the Parties. The fees costs and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required Accounting Arbitrator are to be furnished to any Taxing Authority in connection with the transactions contemplated hereinborne) and this Section 2.5.

Allocation. Following the ClosingThe Seller shall, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have later than thirty (30) days after the delivery Closing Date, prepare and deliver to the Buyer an allocation of the Allocation Purchase Price ((with respect to the Assumed Liabilities and other relevant items, to the extent properly taken into account for Tax purposes) among the Purchased Assets (the “Allocation”) in accordance with Section 1060 of the Code, the Treasury Regulations thereunder and other applicable Law for the Buyer’s review and consent approval (such approval not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed). Any reasonable comments provided by the Buyer to the Seller in accordance with this Section 3.3 shall be considered by the Seller in good faith. The Allocation shall be conclusive and binding on the Parties unless the Buyer notifies the Seller in writing that the Buyer objects to one or more items reflected in the Allocation, and specify the reasonable basis for such objection, within ten (10) days after delivery to the Buyer of the Allocation. In the case of such an objection, the Seller and the Buyer shall negotiate in good faith to resolve any disputed items. Any resolution by the Seller and the Buyer shall be conclusive and binding on the parties once set forth in writing (any such conclusive and binding Allocation, the “Final Allocation”). If the applicable Seller consents and the Buyer are unable to resolve all disputed items within fifteen (15) days after the delivery of the Buyer’s written objection to the AllocationSeller, the Buyer and the Seller shall jointly retain a mutually agreed independent internationally recognized accounting firm (the “Accounting Firm”) (which may in turn select an appraiser, if needed) to resolve any disputed item(s). The costs, fees and expenses of the Accounting Firm shall be borne half by the Buyer and half by the Seller. The Accounting Firm shall resolve any such Seller dispute within thirty (30) days after the retention, and Purchaser the Final Allocation shall use be adjusted to reflect any such Allocation resolution of any disputed item(s). The Parties agree to prepare (and shall cause their affiliates to) file in a timely manner all appropriate Tax filings, Returns (including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms IRS Form 8594 and 8023, if applicable, with their respective U.S. federal income Tax Returns Return for the taxable year that includes the Closing Date date of the Closing) consistent with, and shall not take no any position in any connection with Tax Return matters that is inconsistent with, the Final Allocation unless otherwise required by a final determination within the meaning of Section 1313 of the Code or any corresponding provision of state, local or non-U.S. Law, or as the Buyer or the Seller (as applicable) determines is necessary to settle a dispute with a Tax authority after making a good faith effort to defend the Final Allocation. In the event that a Governmental Authority disputes the Final Allocation, the Party receiving notice of such Allocation; provideddispute shall promptly notify the other Party hereto, however, that nothing contained herein shall prevent and the applicable Seller and Purchaser from settling the Buyer shall, and shall cause their respective Affiliates to, use their reasonable best efforts to defend such Final Allocation in any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such applicable proceeding. Notwithstanding the foregoing, in administering the Bankruptcy Case, the Bankruptcy Court shall not be required to apply the Final Allocation, and neither the applicable Seller Debtors, nor Purchaser any other parties in interest, shall be required to litigate before any court, any proposed deficiency or adjustment bound by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Final Allocation, for purposes of determining the applicable Seller shall notify Purchaser manner in writing of such disagreement within such thirty (30) day periodwhich the Purchase Price should be allocated either, as between the Selling Entities and thereaftertheir respective estates, or as among the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3Purchased Assets themselves, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinfor non-tax purposes.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation In recognition of the aggregate consideration among Sellers andfact that Media Co is classified as a disregarded entity for federal income Tax purposes, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare the purchase and deliver to the applicable Seller a proposed allocation sale of the Purchased Interests hereunder shall be treated as a purchase and sale of the assets of Media Co for federal and applicable state income Tax purposes, and as an “applicable asset acquisition” for purposes of Section 1060 of the Code. The Purchase Price and other consideration paid shall be allocated among the assets owned by Media Co in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of manner determined by the Tax Code Purchaser (the “AllocationAllocation Schedule”). The applicable Purchaser shall deliver Seller shall have thirty the Allocation Schedule within sixty (3060) days after the delivery of the Allocation Closing Date. The Parties agree to review and consent to the Allocation in writingfile all Tax Returns (including IRS Form 8594 and, which consent shall not be unreasonably withheldif required, conditioned or delayed. If the applicable Seller consents to the Allocationsupplemental Forms 8594, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with the instructions to Form 8594) and any other forms, reports or information statements required to be filed pursuant to Section 1060 of the Code and the applicable Lawregulations thereunder, including Forms 8594 and 8023any similar or corresponding provision of state or local Tax law, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return a manner that is consistent with the Allocation Schedule and to refrain from taking any position inconsistent with therewith. The Parties agree to cooperate in the preparation of such Allocationforms and to timely file such forms, reports and information statements in the manner required by applicable Tax law; provided, however, that nothing contained herein shall prevent if no such agreement can be reached with respect to the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither Allocation Schedule within the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty sixty (3060) day period, then each Party shall (i) provide to the other Party such Party’s proposed form of Allocation Schedule, and thereafter, (ii) specify in writing those aspects of the applicable Seller form of the Allocation Schedule proposed by the other Party that such Party disputes. The Parties shall attempt thereafter negotiate in good faith for a further period of fifteen (15) Business Days in order to promptly resolve any such disagreementdisputes. If the Parties cando not resolve a disagreement under this Section 3.3reach an agreement in writing as to the Allocation Schedule within the foregoing timeframe, such disagreement then the matters disputed by the Parties shall be resolved submitted for arbitration by an independent a nationally-recognized accounting firm chosen by Purchaser that agrees to use its best efforts to complete such arbitration within forty-five (45) days and that is reasonably acceptable to (and independent of) Seller and Purchaser which shall arbitrate the applicable dispute and submit a written statement of its adjudication, which statement, when delivered to Seller and Purchaser, shall become final and binding upon Seller and Purchaser, and shall, together with those aspects of the proposed forms of Allocation Schedule submitted by the Parties as to which no objection was made, constitute the Allocation Schedule. If Seller and Purchaser do not agree on the firm after a reasonable period of time, the firm shall be Deloitte & Touche LLP. The firm shall be instructed that it may only consider those items set forth in the proposed forms of Allocation Schedule that are in dispute. The determination of the firm shall (i) be within the range of dispute between Purchaser and Seller, and such resolution shall (ii) constitute an arbitral award that is final, binding and unappealable and upon which a judgment may be final and binding on the Partiesentered by any court having jurisdiction thereof. The fees and expenses of such accounting the firm shall be borne equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following (a) At least ten (10) days prior to the ClosingClosing Date, Purchaser Seller shall prepare and deliver to Sellers Buyer an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid among the Properties for tax purposes in exchange for the Purchased Assets, prepared in accordance a manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the regulations promulgated thereunder (the “Treasury Regulations”), based upon the fair market value of the Properties (the “Allocation”). Seller and Buyer shall thereafter use commercially reasonable efforts to agree on the Allocation on or before the Closing Date. The applicable Allocation shall reflect the following principles: (i) the amount allocated to pipelines, facilities, equipment and any other real or tangible personal property shall be equal to the original cost of such assets (including, for the avoidance of doubt, any costs incurred in obtaining the Easement Amendments and any Additional Amendments); and (ii) the remainder of the Purchase Price shall be allocated to goodwill and other customer-based intangible assets. Seller and Buyer shall report the transactions contemplated hereby on all Tax Returns (including, but not limited to Form 8594) in a manner consistent with the agreed Allocation. (b) If, notwithstanding Section 3.2(a) above, Seller and Buyer do not agree on the Allocation prior to the Closing Date, Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation promptly engage a firm experienced in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser matters and reasonably acceptable to Buyer, to conduct an appraisal and determine the applicable Seller, and such resolution shall be final and binding on fair market value of the PartiesProperties. The fees and expenses cost of such accounting firm appraisal shall be borne equally one-half by Purchaser, on Seller and one-half by Buyer. Seller and Buyer agree to allocate the one hand, Purchase Price among the Properties and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with report the transactions contemplated hereinhereby on all Tax Returns (including, but not limited to Form 8594) in a manner consistent with the values of the Properties as so appraised. (c) Neither Seller nor Buyer shall take, or shall permit any of their respective affiliates to take, any position inconsistent with the allocation under Section 3.2(a) or Section 3.2(b) on any tax return or otherwise, unless required to do so by Applicable Law or a “determination,” within the meaning of Section 1313(a)(1) of the Code.

Allocation. Following the Closing, Purchaser shall prepare and Seller will deliver to Sellers Buyer (i) an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price to be paid to Seller pursuant to the terms of this ARTICLE III and other consideration paid in exchange for any Assumed Liabilities among the Purchased Assets, prepared Acquired Assets in accordance with the methodology set forth on Schedule 3.5 and Section 10601060 of the Code, and if applicable(ii) an allocation of adjusted Tax basis among the Intellectual Property Rights owned or treated as owned for Tax purposes by the Transferred Subsidiaries (which allocation shall have been prepared by KPMG), Section 338, in each case within 90 days of the Tax Code Closing Date, or as soon thereafter as reasonably practicable (the “AllocationAllocation Schedule”). The applicable If Buyer does not notify Seller shall have in writing within thirty (30) days after the delivery receipt of the Allocation to review and consent to Schedule from Seller that Buyer disagrees with the allocation of one or more items reflected in the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such AllocationSchedule, the applicable Allocation Schedule as prepared by Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the PartiesParties (the “Final Allocation Schedule”). If, within thirty (30) days after receipt of the Allocation Schedule from Seller, Buyer notifies Seller in writing that Buyer disagrees with the allocation of one or more items reflected in the Allocation Schedule, Buyer and Seller shall use reasonable efforts to resolve such dispute. If Buyer and Seller have not resolved the dispute within ten (10) Business Days, Buyer and Seller shall submit the matter to a nationally recognized independent accounting firm chosen jointly by Buyer and Seller (the “Accounting Firm”), which shall resolve the dispute in accordance with the principles set forth on Schedule 3.5 (in the case of the allocation of Purchase Price and Assumed Liabilities among the Acquired Assets), and the Allocation Schedule as modified in accordance with the decision of the Accounting Firm shall be the Final Allocation Schedule. The fees and expenses of such accounting firm the Accounting Firm shall be borne shared equally by PurchaserBuyer and Seller. In the case of any subsequent adjustment to the purchase price (as determined for Tax purposes) requiring an amendment to the Final Allocation Schedule, Seller shall prepare an amended Final Allocation Schedule in accordance with the principles set forth on Schedule 3.5 (in the one handcase of the allocation of Purchase Price and Assumed Liabilities among the Acquired Assets), which shall be subject to the procedures in this Section 3.5. Buyer and Seller agree to report and to cause each of their respective Subsidiaries to report the Transactions in a manner consistent with the Final Allocation Schedule for all Tax purposes, and that none of them will take any position, or cause their respective Subsidiaries to take any position, inconsistent therewith in any Tax Return, refund claim, litigation or otherwise, unless otherwise required by applicable Law. Buyer and Seller will cooperate with each other in preparing Internal Revenue Service Form 8594 and any other Tax documentation consistent with the applicable Seller, on Final Allocation Schedule. Buyer and Seller will promptly notify the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy Party in writing upon receipt of notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following Within sixty (60) days after the Closingdate hereof, Purchaser Buyer shall prepare and deliver to Sellers Seller an allocation of schedule (the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to “Asset Allocation Schedule”) allocating the applicable Seller a proposed allocation portion of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, Assumed Liabilities attributable to the purchase of Acquired Assets by Buyer among the Acquired Assets as of the Tax Code Closing Date. Seller shall have ten (10) days after receipt of the Asset Allocation Schedule to provide the Buyer with written notice of Seller’s objection to such allocations. If Seller does not provide written notice of its objection to the Asset Allocation Schedule within such ten (10) day period, the Asset Allocation Schedule shall become final (together, the “Final Purchase Price Allocation”). The applicable If Seller provides written notice of its objection to the Asset Allocation Schedule within such ten (10) day period, Buyer and Seller shall have negotiate in good faith to agree upon a revised allocation, and any such agreed upon allocation shall become the Final Purchase Price Allocation. If Buyer and Seller cannot agree upon a revised allocation within twenty (20) days following Seller’s written notice of its objection to the Asset Allocation Schedule, then the matters in dispute shall be submitted to the Neutral Accountant, and the Neutral Accountant’s decision on such disputed matters, together with any agreed upon matters, shall constitute the Final Purchase Price Allocation. Buyer and Seller shall use their commercially reasonable efforts to cause the Neutral Accountant to make its determination as promptly as possible and in any event within thirty (30) days after the delivery Neutral Accountant has been retained, including, without limitation, by promptly complying with all reasonable requests for information, books, records and similar items (except to the extent privileged). The cost and expense of the Neutral Accountant for purposes of the foregoing dispute resolution shall be borne fifty percent (50%) by Buyer and fifty percent (50%) by Seller. The Final Purchase Price Allocation to review shall be binding on Buyer and consent Seller. In the event that any subsequent adjustment to the Allocation in writingPurchase Price occurs as a result of (i) any indemnity payments made pursuant to this Agreement, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents (ii) any adjustment to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsamount of Assumed Liabilities or (iii) for any other reason, including the preparation Net Working Capital adjustment, Buyer shall adjust the allocations under this Section 1.2(c) in such manner as it shall consider appropriate in its reasonable discretion and filing of all applicable forms if Seller objects to such allocation, the Parties shall utilize the dispute mechanism set forth in this provision, as applicable. The Final Purchase Price Allocation (and any adjustments thereto) shall be prepared in accordance with applicable Lawthe rules under Section 1060 of the Internal Revenue Code of 1986, including Forms 8594 as amended (the “Code”). The Parties recognize that the Purchase Price and 8023, if applicable, Assumed Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. The Parties agree to act in accordance with their respective the computations and allocations contained in the Final Purchase Price Allocation in any relevant Tax Returns for the taxable year that includes the Closing Date and shall take no position in or filings (including any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency forms or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following The Purchase Price (plus all other capitalizable costs and all Assumed Liabilities to the Closing, Purchaser shall prepare and deliver extent properly taken into account pursuant to Sellers an allocation the Code) will be allocated for Tax purposes among the Acquired Assets in accordance with Section 1060 of the aggregate consideration among Sellers andCode, for any transactions contemplated as mutually agreed upon by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare Buyer and deliver to the applicable Seller a proposed allocation Seller. No portion of the Purchase Price and other consideration paid shall be allocated in exchange for respect of the Purchased AssetsLease Assignments. Seller shall submit a proposed allocation to Buyer not more than ninety (90) days after the date on which the Actual Net Working Capital Amount is finally determined pursuant to Section 3.3(c) or Section 3.3(d), prepared in accordance with Section 1060as the case may be, and if applicable, Section 338, of the Tax Code (the “Allocation”)such proposed allocation shall be subject to consent from Buyer. The applicable Seller Buyer shall have thirty (30) days after from notice of such proposed allocation to object thereto. Any such objection shall be made by written notice to Seller and shall specify, in reasonable detail, the delivery specific areas of Buyer’s disagreement with Seller’s proposed allocation and the reasons therefor. Seller and Buyer shall negotiate in good faith to resolve any dispute relating to the proposed allocation (and any adjustments necessitated by adjustments to the Purchase Price); provided, that if Seller and Buyer are unable to resolve any such dispute, neither Buyer nor Seller shall be bound by any portion of the Allocation to review proposed allocation as prepared by Seller, and consent to each party may independently determine its own allocation of the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedPurchase Price and file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. If (a) Buyer does not timely object to Seller’s proposed allocation, or (b) Buyer does timely object but the applicable Seller consents parties ultimately agree to an allocation of the AllocationPurchase Price (in either case, such Seller and Purchaser an allocation, the “Allocation”), the parties shall use such Allocation to prepare and file all Tax Returns (including Internal Revenue Service Form 8594) in a timely manner all appropriate Tax filings, including consistent with the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser a party from settling any proposed deficiency or adjustment by any Governmental Authority taxing authority based upon or arising out of such the Allocation, and neither the applicable Seller nor Purchaser party shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Authority a taxing authority challenging such Allocation. If Each of the applicable Seller does not consent parties shall notify the other if it receives notice that any tax authority proposes any allocation different from that set forth in the Allocation and any adjustments thereto agreed to such Allocationby the parties. In the event of any adjustment to the Purchase Price pursuant to Section 3.3 or ARTICLE VIII, the applicable Seller Allocation shall notify Purchaser be adjusted in writing of such disagreement within such thirty (30) day period, and thereafter, accordance with the applicable Seller shall attempt principles set forth in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein3.4.

Allocation. Following For Tax purposes, the ClosingFinal Purchase Price (plus any liabilities assumed by Buyer, Purchaser to the extent properly taken into account under the Code) shall prepare and deliver to Sellers an allocation be allocated among the assets of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Companies in accordance with Section 1060applicable Tax Law, and if including, to the extent applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (and any similar provision of state, local or foreign Law, as appropriate) (the “Allocation”). The applicable Within one hundred twenty (120) days after the Closing, Buyer shall provide Seller shall have with a draft of the Allocation for Seller’s review, comment and approval. In the event the parties cannot agree on the Allocation within thirty (30) days after of providing the delivery of draft Allocation, the dispute shall be resolved by the Auditor. The Allocation shall be adjusted to review reflect any adjustments between the Closing Payment and consent the Final Purchase Price, and subsequent adjustments to the Allocation Final Purchase Price, pursuant to this Agreement in a manner consistent with the procedures set forth above. Buyer and Seller shall file all Tax Returns (including any IRS Form 8594) consistent with the foregoing Allocation, and shall take no position contrary thereto or inconsistent therewith (including in any audits or examinations by any Tax Authority or any other Proceeding), unless otherwise required by applicable Law or unless the other party consents thereto in writing, which consent shall not be unreasonably withheld, conditioned withheld or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Buyer (or its Affiliates) or Seller and Purchaser (or its Affiliates) from settling any proposed deficiency or adjustment by any Governmental Tax Authority based upon or arising out of such the Allocation, and neither the applicable Buyer (or its Affiliates) nor Seller nor Purchaser (or its Affiliates) shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Tax Authority challenging such Allocation. If Buyer and Seller shall cooperate in the applicable Seller does not consent filing of any forms (including any IRS Form 8594) with respect to such Allocation, including any amendments to such forms required pursuant to this Agreement with respect to any adjustment to the applicable Seller shall notify Purchaser in writing of such disagreement within such Final Purchase Price. Not later than thirty (30) day perioddays prior to the filing of their respective IRS Form 8594s with respect to the assets of each Company relating to this Transaction, each of Buyer and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable deliver to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with party a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinits IRS Form 8594s.

Allocation. Following Except in the Closingcase of a Special Mandatory Purchase, Purchaser shall prepare if this Note is to be subject to a partial redemption, and deliver to Sellers an allocation as long as the Depositary's nominee holds the certificate representing this Note, the Depositary, after receiving notice of redemption specifying the aggregate consideration among Sellers andprincipal amount of Notes that include this Note to be so redeemed, for any transactions contemplated will determine by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared lot (or otherwise in accordance with Section 1060the procedures of the Depositary) the principal amount of such Notes to be redeemed from the account of each DTC Participant. After making its determination as described above, the Depositary will give notice of such determination to each DTC Participant from whose account such Notes are to be redeemed. Each such DTC Participant, upon receipt of such notice, will in turn determine the principal amount of Notes to be redeemed from the accounts of the beneficial owners of such Remarketed Notes for which it serves as DTC Participant, and if applicablegive notice of such determination to the Remarketing Agent. Unless otherwise specified in Annex A, Section 338with respect to redemption on any date other than an Interest Rate Adjustment Date, notice of redemption shall be given to the registered owner of this Note as provided in or pursuant to the terms of the Tax Code (Indenture. As provided in the “Allocation”)Indenture, notice of redemption as aforesaid may state that such redemption shall be conditioned upon the receipt by the Trustee of the redemption monies on or before the date fixed for such redemption; a notice of redemption so conditioned shall be of no force or effect if such money is not so received. The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent Company shall not be unreasonably withheldrequired to (a) issue, conditioned register the transfer of or delayedexchange Notes of this series during a period beginning at the opening of business fifteen (15) days before any selection of Notes of this series to be redeemed and ending at the close of business on the day of the mailing of the relevant notice of redemption or (b) register the transfer of or exchange any Notes selected for redemption, in whole or in part, except the unredeemed portion of any Note being redeemed in part. In the event of redemption of this Note in part only, a new Note or Notes of this series, of like tenor, for the unredeemed portion hereof will be issued in the name of the registered owner hereof upon the cancellation hereof. OPTIONAL REPAYMENT WHILE IN THE INITIAL INTEREST RATE PERIOD OR IN THE LONG TERM RATE MODE. During the Initial Interest Rate Period, this Note will be subject to repayment at the option of the Holder hereof only to the extent provided and upon the terms set forth in Annex A. Thereafter, so long as this Note bears interest in the Long Term Rate Mode, this Note is subject repayment at the option of the Holder hereof at the times and upon the terms specified at the time of conversion to such Long Term Rate Mode and set forth in Annex A. Notwithstanding the foregoing, for this Note to be repaid at the option of the Holder hereof during any Interest Rate Period, a duly completed election form must be received by the Trustee and delivered to the Company not later than fifteen (15) Business Days prior to the next succeeding Interest Rate Adjustment Date for this Note. The Holder will also provide the Trustee with any additional information as it might reasonably request. If the applicable Seller consents duly completed election form is not so received and delivered by such date, this Note will not be repaid by the Company at the option of the Holder thereof but will be subject to the Allocation, remarketing on such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinnext succeeding Interest Rate Adjustment Date.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have No later than thirty (30) days after the delivery Closing, Buyer shall prepare and deliver to the Company a proposed allocation of the Allocation to review Purchase Price, Assumed Liabilities, and consent to all other relevant items for purposes of Section 1060 of the Allocation Code and the Treasury Regulations promulgated thereunder. For purposes of the allocation, the non-compete covenant in writing, which consent Section 6.10(a) shall not be unreasonably withheld, conditioned valued separately from goodwill or delayedother intangibles. The Company shall have fifteen (15) days from the date such allocation is provided by Buyer to provide comments to Buyer on such allocation. If the applicable Seller consents Company does not respond by the end of such fifteen (15) day period or if the Company confirms agreement with such allocation prior to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including end of the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty fifteen (3015) day period, Buyer and thereafterthe Company shall jointly prepare an IRS Form 8594 consistent with Buyer’s proposed allocation. In the event the Company disagrees with the proposed allocation, Buyer and the applicable Seller shall attempt Company agree to negotiate in good faith to promptly resolve any determine the allocation hereunder within ten (10) days from the date on which the Company notified Buyer of such disagreement. If Any issues with respect to the Parties cannot resolve a disagreement allocations under this Section 3.3, 2.4(b) which have not been resolved by the Parties within such disagreement ten (10) day period shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable referred to the applicable Seller, and such resolution Independent Accounting Firm (as defined in Section 2.7(d)) whose determination shall be final and binding on upon the Parties. The fees and expenses of such accounting firm the Independent Accounting Firm shall be borne equally paid by Purchaser, on the one hand, Party whose calculation of the proposed allocation is furthest from the determination rendered by the Independent Accounting Firm. Each of Buyer and the applicable Seller, on the other hand. The applicable Seller Company shall provide Purchaser, and Purchaser shall provide timely file IRS Form 8594 in accordance with such jointly prepared IRS Form 8594 within the applicable Sellerstatutory time limits and shall file all other Tax Returns in a manner consistent with such IRS Form 8594. Neither Buyer nor the Company shall take any position for Tax purposes (whether in audits, Tax Returns, or otherwise) that is inconsistent with a copy of any information described above such final IRS Form 8594 unless otherwise required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinby applicable law.

Allocation. Following If both Loss covered by this Policy and loss not covered by this Policy is incurred, either because a Claim against the ClosingInsured includes both covered and uncovered matters or covered and uncovered parties, Purchaser then the Insured and the Company shall prepare allocate such amount between covered Loss and deliver uncovered loss based upon the relative legal and financial exposures of the parties to Sellers covered and uncovered matters and, in the event of a settlement in such Claim, also based upon the relative benefits to the parties from such settlement. The Company shall not be liable under this Policy for the portion of such amount allocated to uncovered loss. If the Insured and the Company agree upon an allocation of Defence Costs, then the aggregate consideration among Sellers Company shall advance on a current basis Defence Costs allocated to covered Loss. If the Insured and the Company cannot agree on an allocation: A. no presumption as to what allocation should be made shall exist in any arbitration, suit or other proceeding; B. the Company shall advance on a current basis Defence Costs which the Company believes to be covered under this Policy, until a different allocation is negotiated, arbitrated or judicially determined; and C. the Company, for any transactions contemplated if requested by this Agreement that do not constitute an Agreed G Transaction pursuant the Insured, shall submit the dispute to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared binding arbitration in accordance with Section 1060XII of this Policy. Any negotiated, and if applicablearbitrated or judicially determined allocation of Defence Costs on account of a Claim shall be applied retroactively to all Defence Costs on account of such Claim, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent notwithstanding any prior advancement to the Allocation in writing, which consent contrary. Any allocation or advancement of Defence Costs on account of a Claim shall not be unreasonably withheld, conditioned apply to or delayed. If the applicable Seller consents create any presumption with respect to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing allocation of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out other Loss on account of such AllocationClaim. As a condition of any payment of Defence Costs the Company may, at its sole option, require a written undertaking on terms and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable conditions satisfactory to the applicable Seller, and such resolution shall be final and binding on Company guaranteeing the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy repayment of any information described above required Defence Costs paid to or on behalf of any Insured if it is finally determined that Loss incurred by such Insured would not be furnished to any Taxing Authority in connection with the transactions contemplated hereincovered.

Allocation. Following (a) As promptly as practical, but in no event later than ninety (90) days after the ClosingClosing Date, Purchaser Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed statement (the “Allocation Statement”) reflecting the allocation of the Purchase Price Price, as adjusted, to reflect assumed liabilities and other consideration amounts deemed paid in exchange by Buyer for the Purchased Assetsfederal income Tax purposes, prepared all in accordance with the Treasury Regulations promulgated under Section 1060, and if applicable, Section 338, 338(h)(10) of the Tax Code (the “Allocation”). The applicable Seller shall have . (b) Within thirty (30) days after following the delivery receipt by Seller of the Allocation to Statement, Seller shall review and consent the Allocation Statement. If Seller does not object to the Allocation Statement (by written notice to Buyer specifying the reasons therefor in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If reasonable detail) by the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing expiration of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, it shall be deemed agreed upon by the Parties and thereaftershall be deemed conclusive for purposes of the Allocation. (c) The Parties shall attempt to resolve any dispute with respect to the Allocation Statement within fifteen (15) days after Buyer receives notice of such dispute from Seller. If during such fifteen (15) day period, or such longer period as may be mutually agreed by the Parties, any dispute cannot be resolved, each of Buyer and Seller may allocate the Purchase Price and report the sale as each of Buyer and Seller determine in their sole discretion. If Buyer and Seller do agree upon an Allocation Statement (or Seller does not timely propose any changes thereto), neither Buyer nor Seller nor any of their Affiliates shall file any Tax Return or take a position with any Tax Authority that is inconsistent therewith unless otherwise required by Law. If any Tax Authority disputes any portion of an Allocation Statement, the applicable Seller Party receiving notice shall attempt in good faith notify the other Party concerning the dispute and its resolution. (d) In the event that there is any adjustment to promptly resolve the Purchase Price subsequent to the determination of the Allocation, then within fifteen (15) days following any such disagreement. If adjustment, the Parties shall make any resulting adjustments to the Allocation in a manner that is consistent with the events that gave rise to the adjustment of the Purchase Price or, if they cannot resolve a disagreement under this agree within fifteen (15) days, in accordance with Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein2.2(c).

Allocation. Following Not later than sixty (60) days following the Closing, Purchaser Buyer shall prepare and deliver to Sellers an ‎Seller a statement of allocation of which shall provide for the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other ‎‎(inclusive of the Assumed Liabilities, treated as consideration paid in exchange for to Seller pursuant to Section 1060 of the Purchased AssetsInternal Revenue Code of 1986, prepared as amended (the “Code”)) ‎among the Acquired Assets (the “Allocation Schedule”). Such Allocation Schedule shall be ‎prepared in accordance with the provisions of ‎Code Section 1060, 1060 and if applicable, Section 338, the Treasury Regulations promulgated thereunder and applying the methodology set forth on Schedule 1.2(b) to determine the agreed fair market value of the Tax Code Acquired Assets as contemplated in Treasury Regulation Section 1.1060‑1(c)(4)‎‎, (the “AllocationAllocation Methodology”). The applicable Seller shall have ‎Within thirty (30) days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation Schedule, Seller will propose to prepare Buyer ‎in writing any reasonable changes to such Allocation Schedule together with reasonable support for such changes (and file in a timely manner all appropriate Tax filingsthe event that no such changes are proposed in ‎writing to Buyer within such time period, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocationwill be deemed to have agreed to, and neither the applicable Seller nor Purchaser shall be required to litigate before any courtaccepted, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation‎the Allocation Schedule). If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, ▇▇▇▇▇ and thereafter, the applicable Seller shall ▇▇▇▇▇▇ will attempt in good faith to promptly resolve any such disagreementdifferences ‎with respect to the ‎Allocation Schedule, in accordance with the Allocation Methodology, within ‎‎fifteen (15) days after ▇▇▇▇▇’s receipt of a timely written notice of objection from Seller. If the Parties cannot ‎Buyer ‎and Seller are unable to resolve a disagreement under this Section 3.3such differences within such time period, such disagreement shall then any ‎remaining ‎disputed matters will be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable submitted to the applicable SellerIndependent Accountant for resolution, in ‎accordance ‎with the Allocation Methodology. Promptly, but not later than fifteen (15) days ‎‎after such matters are submitted to it for resolution hereunder, the Independent Accountant will ‎‎determine those matters in dispute and will render a written report as to the disputed matters and ‎‎the resulting allocation of such resolution shall Purchase Price, which report shall, absent manifest error, be final ‎‎conclusive and binding on the Partiesupon Buyer and Seller. The fees and expenses of the Independent ‎‎Accountant in respect of such accounting firm report shall be borne equally paid one-half by Purchaser, ▇▇▇▇▇ and one-half by Seller. ‎Buyer and Seller shall each file or cause to be filed IRS Form 8594 for its taxable year that ‎includes the Closing Date in a manner consistent with the allocation set forth on the one handAllocation ‎Schedule as so finalized, and (except as set forth below relating to a revised Allocation Schedule) ‎shall not take any position on any Tax Return or in the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy course of any information described above Tax audit, review, or ‎litigation inconsistent with the allocation provided in the Allocation Schedule. In the event that ‎any adjustment is required to be furnished made to the Allocation Schedule as a result of any Taxing Authority in connection adjustment to ‎the Purchase Price pursuant to Article IV of this Agreement or otherwise, Buyer shall prepare or ‎cause to be prepared, and shall provide to Seller, a revised Allocation Schedule reflecting such ‎adjustment. Such revised Allocation Schedule shall be prepared consistent with the transactions contemplated herein.Allocation ‎Methodology and subject to review and resolution of timely raised disputes in the same manner ‎as the initial Allocation Schedule. Each of Buyer and Seller shall file or cause to be filed a ‎revised IRS Form 8594 reflecting such adjustments as so finalized for its Taxable year that ‎includes the event or events giving rise to such adjustment, and (except as required by any future ‎revised Allocation Schedule) shall not take any position on any Tax Return or in the course of ‎any Tax audit, review, or litigation inconsistent with the allocation provided in the revised ‎Allocation Schedule.‎

Allocation. Following Except in the Closingcase of a Special Mandatory Purchase, Purchaser shall prepare and deliver if this Note is to Sellers an allocation be redeemed in part, the Depositary, after receiving notice of redemption specifying the aggregate consideration among Sellers andprincipal amount of this Note to be so redeemed, for any transactions contemplated will determine by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared lot (or otherwise in accordance with Section 1060the procedures of the Depositary) the principal amount this Note to be redeemed from the account of each DTC Participant. After making its determination as described above, the Depositary will give notice of such determination to each DTC Participant from whose account this Notes is to be redeemed. Each such DTC Participant, upon receipt of such notice will in turn determine the principal amount of this Note to be redeemed from the accounts of the Beneficial Owners of this Note for which it serves as DTC Participant, and if applicablegive notice of such determination to the Remarketing Agent. Acceleration. If any Event of Default with respect to the Notes shall occur and be continuing, Section 338, the principal of the Tax Code Notes may be declared due and payable in the manner and with the effect provided in the Indenture. SPURS MODE Notwithstanding anything herein to the contrary, the provisions of this section shall apply to this Note when it is in a SPURS Mode and shall supersede any conflicting provisions of general applicability contained elsewhere herein, during the period from, and including, the commencement of a SPURS Rate Period to, but excluding, the next succeeding Interest Rate Adjustment Date (or, if the “Allocation”SPURS Agent does not elect to purchase this Note on the applicable SPURS Remarketing Date designated for such SPURS Mode or if after electing to so purchase this Note the SPURS Agent fails to so purchase this Note for any reason, to the SPURS Remarketing Date). The applicable Seller During the period in which this Note is in a SPURS Mode, this Note shall have thirty (30) days after the delivery of the Allocation bear interest and be subject to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If remarketing by the applicable Seller consents SPURS Agent designated by the Company as described herein and identified in Annex A hereto. With respect to this Note in the AllocationSPURS Rate Period commencing on the Original Issue Date, such Seller references herein to (i) the SPURS Agent and Purchaser SPURS Remarketing Date shall use such Allocation to prepare mean the Initial SPURS Agent and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Initial SPURS Remarketing Date and (ii) the Interest Rate Adjustment Date on which the SPURS Rate Period commences shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent mean the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinOriginal Issue Date.

Allocation. Following the Closinga) Where a CLAIM involves matters and/or parties which give rise to LOSS covered by this POLICY and matters and/or parties which do not, Purchaser shall prepare then WE will use OUR best efforts to agree upon a fair and deliver to Sellers an proper allocation of the aggregate consideration among Sellers andproportion covered under this POLICY, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver having regard to the applicable Seller relative legal and financial exposures attributable to covered and uncovered matters and/or parties. Only LOSS incurred by YOU or the ASSOCIATION (if applicable), and in the case of DEFENCE COSTS those which are directly attributable to (where applicable) both YOUR and the ASSOCIATION'S defence of such CLAIM, is covered, subject always to the terms and conditions of this POLICY. b) If an allocation cannot be agreed then it shall be determined by a proposed allocation Senior Counsel to be mutually agreed upon or, in default of agreement, to be nominated by the then President of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”)Bar Association. The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not Such determination will be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, written submissions only and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall will be final and binding binding. The Senior Counsel shall make the determination based on the Partiesrelative legal and financial exposures attributable to covered and uncovered matters and/or parties. Pending that determination WE may at OUR sole discretion meet the LOSS on an interim basis. After the allocation has been determined, YOU or the ASSOCIATION (whichever is appropriate) or both YOU and the ASSOCIATION will refund to US any amount which WE have paid that exceeds the entitlement under this POLICY. The fees and expenses costs of such accounting firm any reference to a Senior Counsel under this clause shall be borne equally by Purchaser, on US. c) If the one hand, DEDUCTIBLE applicable to Insuring Clause 2.1 applies to part of a LOSS and the DEDUCTIBLE applicable Sellerto Insuring Clause 2.2 applies to part, on then WE and the other handINSURED must use best efforts to reach an agreement of a fair allocation of such LOSS between Insuring Clause 2.1 and Insuring Clause 2.2. The applicable Seller shall provide PurchaserIf no agreement can be reached, and Purchaser shall provide the applicable Seller, with a copy dispute will be referred to Senior Counsel using the mechanism in (b) above for determination of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinissue.

Allocation. Following (a) As soon as practicable after the Closingdate of this Agreement, Purchaser ▇▇▇▇▇▇ shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller New Mylan a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, Consideration Shares among each of the Tax Code Share Sellers (in respect of the transfer of each Acquired Company) and the French Business IP Seller (the “Share Allocation”). The applicable Seller Such Share Allocation shall have be based on ▇▇▇▇▇▇’▇ good faith estimate of the relative fair market values of the assets of each Acquired Company and Acquired Company Subsidiary deemed transferred for U.S. federal income Tax purposes in the Reorganization, the French Business IP and any other assets transferred or deemed transferred to New Mylan at the Closing. If New Mylan does not deliver written notice of any dispute (an “Allocation Dispute Notice”) within thirty (30) days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Share Allocation, the applicable Seller Parties agree that the Share Allocation shall notify Purchaser in writing be deemed the Final Share Allocation for all purposes hereunder. Prior to the end of such disagreement thirty (30) day period, New Mylan may accept the Share Allocation by delivering written notice to that effect to ▇▇▇▇▇▇, in which case the Share Allocation shall be deemed the Final Share Allocation for all purposes hereunder when such notice is given. If New Mylan delivers an Allocation Dispute Notice to ▇▇▇▇▇▇ within such thirty (30) day period, ▇▇▇▇▇▇ and thereafter, New Mylan shall use reasonable best efforts to resolve such dispute during the applicable Seller shall attempt in good faith to promptly resolve any such disagreementthirty (30) day period commencing on the date ▇▇▇▇▇▇ receives the Allocation Dispute Notice from New Mylan. If ▇▇▇▇▇▇ and New Mylan do not agree upon a final resolution with respect to the Parties cannot resolve a disagreement under this Section 3.3Share Allocation within such thirty (30) day period, such disagreement then the Share Allocation shall be resolved by submitted immediately to an internationally recognized, independent accounting or valuation firm chosen by Purchaser and reasonably acceptable to ▇▇▇▇▇▇ and New Mylan (the “Allocation Firm”). The Allocation Firm shall be requested to render a determination of the applicable Sellerdispute within thirty (30) days after referral of the matter to such Allocation Firm, which determination must be in writing and such resolution must set forth, in reasonable detail, the basis therefor. The terms of the appointment and engagement of the Allocation Firm shall be as mutually agreed upon between New Mylan and ▇▇▇▇▇▇. The determination of the Allocation Firm shall be final and binding on the Partiesbinding, absent manifest error. The dispute resolution under this Section 2.11(a) shall constitute an expert determination under New York CPLR Article 76. Any fees and expenses of such accounting firm payable to the Allocation Firm shall be borne equally by PurchaserNew Mylan and ▇▇▇▇▇▇. The Share Allocation accepted by ▇▇▇▇▇▇ and New Mylan or determined by the Allocation Firm, as the case may be, shall be the “Final Share Allocation”. New Mylan and ▇▇▇▇▇▇, on behalf of itself, the one handFrench Business IP Seller and the Share Sellers, acknowledge that the Final Share Allocation shall be done at arm’s length based upon a good faith determination of fair market value. (b) The Parties agree that the value of the consideration allocated pursuant to Section 2.11(a) shall be equal to the number of Consideration Shares allocated pursuant to the Final Share Allocation multiplied by the VWAP (such allocation of values, the “Purchase Price Allocation” and the aggregate of all such values, the “Purchase Price”). The Purchase Price Allocation together with the Final Share Allocation shall be the “Final Allocations”. (c) Except as otherwise provided in this Agreement, each of New Mylan, ▇▇▇▇▇▇ and each of their respective Affiliates shall be bound by the Final Allocations for purposes of determining (i) the amount and value of Consideration Shares received by each Share Seller and French Business IP Seller, (ii) any Taxes related to the transfer of the Acquired Shares and French Business IP Assets and (iii) any Taxes (including Transfer Taxes) applicable to (x) the conveyance and transfer of the Transferred Business Assets in the Reorganization and (y) the conveyance and transfer of New Mylan Ordinary Shares from New Mylan to ▇▇▇▇▇▇ and its Affiliates. New Mylan and ▇▇▇▇▇▇ shall prepare and file, and cause their respective Affiliates to prepare and file, their Tax Returns on a basis consistent with the Final Allocations. Except as otherwise provided in this Agreement, none of New Mylan, ▇▇▇▇▇▇ or their respective Affiliates shall take any position inconsistent with the Final Allocations in any Tax Return, in any Tax refund claim, in any Action or otherwise unless required by a final determination by an applicable SellerGovernmental Authority. If any Party, on or any Affiliate of any Party, receives notice from any Governmental Authority that such Governmental Authority is disputing the Final Allocations, such Party shall promptly notify the other hand. The applicable Seller shall provide PurchaserParties, and Purchaser shall provide the applicable Seller, with a copy of ▇▇▇▇▇▇ and New Mylan agree to use their reasonable best efforts to defend such Final Allocations in any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAction.

Allocation. Following the ClosingThe Purchase Price (as determined for U.S. federal income tax purposes, Purchaser shall prepare and deliver including any Assumed Liabilities that are required to Sellers an allocation be treated as part of the aggregate consideration among Sellers andPurchase Price for U.S. federal income tax purposes) shall be determined by the Buyer within sixty (60) days after the Closing Date, for and the Buyer shall notify the Seller of same in writing within such (60) day period (the “Allocation Statement”). The Buyer and the Seller shall attempt to resolve any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant disputes with respect to Section 6.16those amounts within ten (10) days of the Seller’s delivery of the Allocation Statement. If the Buyer and the Seller are unable to resolve any disputes within such ten (10) day period, Purchaser the matters in dispute shall also prepare and deliver be submitted to the applicable Seller Independent Accounting Firm. The decision of the Independent Accounting Firm shall be conclusive and binding upon the Buyer and the Seller. Promptly after the Closing Date (but not before a proposed resolution of all disputes, if any, with regard to the Allocation Statement), the Buyer shall prepare, in consultation with the Seller, those statements or forms (including Form 8594 if available) required by Section 1060 of the Code and the Treasury regulations promulgated thereunder with respect to the allocation of the Purchase Price and other consideration paid in exchange for Price. Such statements or forms shall be prepared consistently with the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, allocation of Purchase Price. Such statements or forms shall be filed by the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, parties with their respective Tax Returns for federal income tax returns as required by Section 1060 of the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, Code and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, Treasury regulations promulgated thereunder and Purchaser each party shall provide the applicable Seller, other party with a copy of such statement or form as filed. If the Buyer and the Seller are unable to resolve any information described above required disputes with respect to such statements or forms, the matters in dispute shall be furnished submitted to any Taxing Authority in connection with the transactions contemplated hereinIndependent Accounting Firm. The decision of the Independent Accounting Firm shall be conclusive and binding upon the Buyer and the Seller. All expenses and disbursements of the Independent Accounting Firm pursuant to this Section 10.1 shall be shared equally by the Buyer and the Seller.

Allocation. Following (a) As soon as practicable after the Closingdate of this Agreement, Purchaser Abbott shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller New Mylan a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, Consideration Shares among each of the Tax Code Share Sellers (in respect of the transfer of each Acquired Company) and the French Business IP Seller (the “Share Allocation”). The applicable Seller Such Share Allocation shall have be based on ▇▇▇▇▇▇’▇ good faith estimate of the relative fair market values of the assets of each Acquired Company and Acquired Company Subsidiary deemed transferred for U.S. federal income Tax purposes in the Reorganization, the French Business IP and any other assets transferred or deemed transferred to New Mylan at the Closing. If New Mylan does not deliver written notice of any dispute (an “Allocation Dispute Notice”) within thirty (30) days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Share Allocation, the applicable Seller Parties agree that the Share Allocation shall notify Purchaser in writing be deemed the Final Share Allocation for all purposes hereunder. Prior to the end of such disagreement thirty (30) day period, New Mylan may accept the Share Allocation by delivering written notice to that effect to Abbott, in which case the Share Allocation shall be deemed the Final Share Allocation for all purposes hereunder when such notice is given. If New Mylan delivers an Allocation Dispute Notice to Abbott within such thirty (30) day period, Abbott and thereafter, New Mylan shall use reasonable best efforts to resolve such dispute during the applicable Seller shall attempt in good faith to promptly resolve any such disagreementthirty (30) day period commencing on the date Abbott receives the Allocation Dispute Notice from New Mylan. If Abbott and New Mylan do not agree upon a final resolution with respect to the Parties cannot resolve a disagreement under this Section 3.3Share Allocation within such thirty (30) day period, such disagreement then the Share Allocation shall be resolved by submitted immediately to an internationally recognized, independent accounting or valuation firm chosen by Purchaser and reasonably acceptable to Abbott and New Mylan (the “Allocation Firm”). The Allocation Firm shall be requested to render a determination of the applicable Sellerdispute within thirty (30) days after referral of the matter to such Allocation Firm, which determination must be in writing and such resolution must set forth, in reasonable detail, the basis therefor. The terms of the appointment and engagement of the Allocation Firm shall be as mutually agreed upon between New Mylan and Abbott. The determination of the Allocation Firm shall be final and binding on the Partiesbinding, absent manifest error. The dispute resolution under this Section 2.11(a) shall constitute an expert determination under New York CPLR Article 76. Any fees and expenses of such accounting firm payable to the Allocation Firm shall be borne equally by PurchaserNew Mylan and Abbott. The Share Allocation accepted by Abbott and New Mylan or determined by the Allocation Firm, as the case may be, shall be the “Final Share Allocation”. New Mylan and Abbott, on behalf of itself, the one handFrench Business IP Seller and the Share Sellers, acknowledge that the Final Share Allocation shall be done at arm’s length based upon a good faith determination of fair market value. (b) The Parties agree that the value of the consideration allocated pursuant to Section 2.11(a) shall be equal to the number of Consideration Shares allocated pursuant to the Final Share Allocation multiplied by the VWAP (such allocation of values, the “Purchase Price Allocation” and the aggregate of all such values, the “Purchase Price”). The Purchase Price Allocation together with the Final Share Allocation shall be the “Final Allocations”. (c) Except as otherwise provided in this Agreement, each of New Mylan, Abbott and each of their respective Affiliates shall be bound by the Final Allocations for purposes of determining (i) the amount and value of Consideration Shares received by each Share Seller and French Business IP Seller, (ii) any Taxes related to the transfer of the Acquired Shares and French Business IP Assets and (iii) any Taxes (including Transfer Taxes) applicable to (x) the conveyance and transfer of the Transferred Business Assets in the Reorganization and (y) the conveyance and transfer of New Mylan Ordinary Shares from New Mylan to Abbott and its Affiliates. New Mylan and Abbott shall prepare and file, and cause their respective Affiliates to prepare and file, their Tax Returns on a basis consistent with the Final Allocations. Except as otherwise provided in this Agreement, none of New Mylan, Abbott or their respective Affiliates shall take any position inconsistent with the Final Allocations in any Tax Return, in any Tax refund claim, in any Action or otherwise unless required by a final determination by an applicable SellerGovernmental Authority. If any Party, on or any Affiliate of any Party, receives notice from any Governmental Authority that such Governmental Authority is disputing the Final Allocations, such Party shall promptly notify the other hand. The applicable Seller shall provide PurchaserParties, and Purchaser shall provide the applicable Seller, with a copy of Abbott and New Mylan agree to use their reasonable best efforts to defend such Final Allocations in any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAction.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement The parties agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and all other amounts constituting consideration paid in exchange for within the Purchased Assetsmeaning of Section 1060 of the Code (the "Consideration"), prepared shall be allocated among the Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code (the “Allocation”)Code. The applicable Seller shall have No later than thirty (30) days after the delivery Closing, the Purchaser shall cause to be prepared and delivered to the Sellers a schedule allocating the Consideration to the Assets (the "Purchase Price Allocation"). The Sellers shall have the right to review the Purchase Price Allocation and any work sheets and other papers prepared in connection with the Purchase Price Allocation. The Sellers will be deemed to have accepted such Purchase Price Allocation unless they provide written notice of disagreement to the Purchaser within 15 days after the receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedPurchaser's Purchase Price Allocation. If the applicable Seller consents Sellers timely provide such notice, the Purchaser and the Sellers shall use commercially reasonable efforts to resolve any dispute between them concerning the Purchase Price Allocation, such Seller . If Sellers and Purchaser are able to resolve such dispute (or if Sellers have accepted or have been deemed to accept the Purchase Price Allocation), the Purchaser and the Sellers shall use such Allocation file or cause to prepare and file in a timely manner be filed all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for (including IRS Form 8594) consistent with the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Purchase Price Allocation, and neither the applicable Seller Purchaser nor Purchaser shall be required to litigate the Sellers (or any of their respective Affiliates) will take a position inconsistent with the Purchase Price Allocation on any Tax Return, in any proceeding before any court, any proposed deficiency taxing authority or adjustment by any Taxing Authority challenging such Allocationotherwise. If a taxing authority disputes the applicable Seller does not consent to such Purchase Price Allocation, the applicable Seller shall party receiving notice of the dispute will promptly notify Purchaser in writing of the other parties hereto concerning such disagreement within such thirty (30) day perioddispute. Notwithstanding anything herein to the contrary, and thereafterif the parties do not agree to the Purchase Price Allocation, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement neither party shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable obligated to utilize the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses Purchase Price Allocation of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide in the applicable Seller, with a copy preparation of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinTax Return.

Allocation. Following The parties hereto intend that the Closingpurchase of the Purchased Assets shall be treated as a taxable transaction for federal and state income tax purposes. Within sixty (60) days following the Closing Date, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange (plus the Assumed Immigration Rights Liabilities to the extent treated as “amount realized” for U.S. federal income tax purposes) among the Purchased Assets, prepared Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Code and the Treasury Regulations promulgated thereunder and for applicable Indemnified Transfer Tax Code (the “Allocation”). The applicable purposes which shall be submitted to Seller shall have thirty (30) days after the delivery of the Allocation to for review and consent to the Allocation in writingapproval, which consent approval shall not be unreasonably withheld, conditioned or delayeddelayed (such amount as finally determined pursuant to this Section 1.7(a), the “Allocation”). If Seller agrees in writing with the Allocation or fails to object in writing to the Allocation within ten (10) days following receipt thereof from Purchaser, the Allocation shall be conclusive and binding upon Purchaser and Seller for all Tax purposes, and the parties agree that all Tax Returns (including Internal Revenue Service (“IRS”) Form 8594) and other Tax filings shall be prepared in a manner consistent with (and the parties shall not otherwise take a position on a Tax Return or other Tax filing that is inconsistent with) the Allocation unless required by the IRS or any other applicable Taxing Authority. If the applicable parties are unable to agree on the Allocation after good faith consultation, the matters in dispute shall be referred for resolution to a mutually agreeable, nationally recognized accounting firm that is not then providing Tax advice to Purchaser or Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with or their respective Tax Returns for Affiliates (the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided“Accountant”), however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm which expense shall be borne equally by Purchaser, on the one handparties. The Accountant shall resolve any disputed matters as promptly as practicable, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, Accountant’s decision with a copy of any information described above required to be furnished respect to any Taxing Authority in connection with such matter shall be conclusive and binding on Purchaser and Seller and their respective Affiliates for applicable Tax purposes. If the transactions contemplated hereinAccountant is unable to resolve any such matter prior to the due date (including extensions, which will be sought as necessary) for filing any Tax Return reflecting any such matter, then such Tax Return (including Form 8594) shall be timely filed and shall be amended as necessary to reflect the Accountant’s decision.

Allocation. Following (a) Within thirty (30) days following the ClosingClosing Date, Purchaser the Buyer shall prepare and deliver to Sellers an allocation of (the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation “Proposed Allocation Statement”) of the Purchase Price Price, applicable Assumed Liabilities, and any other relevant items of consideration paid in exchange (as determined for the Purchased Assets, prepared U.S. federal income tax purposes) in accordance with Section 10601060 of the Code, the Treasury Regulations promulgated thereunder and the Allocation Principles, and shall submit such Proposed Allocation Statement to the Seller. For purposes of preparing the Proposed Allocation Statement or the Finalized Allocation Statement (as defined below), the amount allocated to a Specified Asset shall not exceed (but may be less than) the amount (if applicable, Section 338, any) that would be payable pursuant to the terms in effect as of the Tax Code Closing Date of such Specified Asset if that Specified Asset were immediately terminated on the Closing Date in accordance with its terms (the “AllocationAllocation Principles”). The applicable Seller shall have review, comment on, and approve the Proposed Allocation Statement; provided that if within thirty (30) days after the delivery Seller’s receipt of the Proposed Allocation Statement, the Seller has not objected in writing to review such Proposed Allocation Statement, then such Proposed Allocation Statement shall become final and consent shall be binding on the parties. In the event that the Seller objects in writing to the Proposed Allocation in writingStatement within such thirty (30)-day period, which consent the Buyer and the Seller shall not be unreasonably withheld, conditioned or delayed. If use commercially reasonable efforts to resolve such dispute within twenty (20) days of delivery by the applicable Seller consents of its objections to the AllocationProposed Allocation Statement. In the event that the Buyer and the Seller are unable to resolve such dispute within such twenty (20)-day period, such then the Buyer and the Seller and Purchaser shall use such Allocation refer the matter to prepare and file a mutually agreeable nationally recognized accounting firm with expertise in tax matters (the “Accounting Firm”), to be resolved in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with the Allocation Principles and applicable Tax Law. The Proposed Allocation Statement shall be revised to reflect the Accounting Firm’s resolution of the dispute (which resolution must be consistent with the Allocation Principles), including Forms 8594 and 8023such revised Proposed Allocation Statement shall be final and shall be binding on the parties (any Proposed Allocation Statement as finalized pursuant to this Section 2.05, the “Finalized Allocation Statement”). Each of the Buyer and the Seller shall bear all of its own respective fees, costs and expenses incurred in connection with the determination of the Finalized Allocation Statement, except that the fees, costs and expenses of the Accounting Firm, if applicableany, with their respective shall be borne by the non-prevailing party as determined by the Accounting Firm. (i) The parties (A) agree that the Finalized Allocation Statement shall govern solely for all applicable income Tax purposes, and (B) shall file all Tax Returns for (including IRS Form 8594) in a manner consistent with the taxable year that includes the Closing Date Finalized Allocation Statement, and (ii) no party shall take no any position in any Tax Return (including IRS Form 8594) or any Proceeding in respect of Taxes that is inconsistent with the Finalized Allocation Statement unless required to do so by a determination (within the meaning of section 1313(a) of the Code). If the amount treated as consideration for the sale of the Acquired Assets for U.S. federal income tax purposes is adjusted pursuant to this Agreement, the Finalized Allocation Statement shall be revised to take such Allocationadjustment into account in a manner consistent with the Allocation Principles and the prior Finalized Allocation Statement; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser adjustments shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If made first among the applicable Seller does Acquired Assets that are not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinSpecified Assets.

Allocation. Following The Purchaser and the ClosingSeller agree to cooperate in good faith to allocate the Purchase Price, Purchaser shall prepare and deliver to Sellers an allocation as finally determined, increased by the liabilities of the aggregate consideration Company Parties and other relevant items, among Sellers andthe assets of the Company Parties in accordance with the principles of Section 1060 of the Code. If, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16within ninety (90) days after the final determination of the Purchase Price, the Purchaser shall also prepare and deliver the Seller agree as to the applicable Seller a proposed allocation of the Purchase Price Price, the Purchaser and the Seller further agree to prepare and file all Tax Returns in a manner consistent with the agreed allocation and shall not take any position inconsistent with the agreed allocation or agree to any proposed adjustment thereto by any taxing authority without first giving the other consideration paid in exchange for the Purchased Assetsparty prior written notice of such proposed adjustment. If, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code within ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery final determination of the Allocation Purchase Price, the Purchaser and the Seller are unable to review and consent resolve any disputes relating to the Allocation in writingallocation of the purchase price, which consent shall not be unreasonably withheld(i) the Purchaser and the Seller may each use a different purchase price allocation, conditioned or delayed. If (ii) each of the applicable Purchaser and the Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation (and cause its Affiliates to prepare and file use) their respective purchase price allocation in a timely manner all appropriate Tax filings, including connection with the preparation and filing of all applicable forms in accordance with applicable LawTax Returns, including Forms 8594 and 8023(iii) the Purchaser shall have no liability to the Seller, if applicableand the Seller shall have no liability to the Purchaser, with their respective for any additional Taxes that may be imposed by any Governmental Authority to the extent that such Tax Returns for arises solely as a result of the taxable year that includes inconsistencies between the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationseparately used purchase price allocations; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Seller agree to allocate the applicable SellerPurchase Price, as finally determined, increased by the liabilities of the Company Parties and such resolution other relevant items, among the assets of the Company Parties as follows: (A) 80% with respect to Innovatix and its Subsidiaries; and (ii) 20% with respect to Essensa, except with respect to Indebtedness of the Company Parties, Cash of the Company Parties and Net Working Capital, which shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required allocated as finally determined pursuant to be furnished to any Taxing Authority in connection with the transactions contemplated hereinSection 2.3.

Allocation. Following the Closing, Purchaser Sellers and Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of allocate the Purchase Price (plus assumed liabilities and all other relevant amounts to the extent properly treated as consideration paid in exchange under applicable Law for applicable Tax purposes) among the Purchased Assetsassets of each Company Group Member, prepared as applicable, for purposes of determining Buyer’s Section 743(b) adjustment, in accordance with Section 1060, the principles of Sections 755 and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (and any similar provision of state, local or non-U.S. law, as appropriate) (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocationthat, the applicable Seller shall notify Purchaser in writing Parties agree that the value of such disagreement within such thirty each of (30i) day periodthe Company’s Subsidiaries other than Dynisco Parent, Inc. and thereafterits Subsidiaries, on the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If one hand and (ii) Dynisco Parent, Inc. and its Subsidiaries, on the Parties cannot resolve a disagreement under this Section 3.3other hand, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser will equal 50% of the total enterprise value of the Company Group used for purposes of determining the Purchase Price and reasonably acceptable the Distribution Amount (determined, for the avoidance of doubt, without regard to the applicable Sellerimpact of any intracompany payables or receivables between Company Group Members), and such resolution shall be final and binding on in each case as further adjusted to take into account the Parties. The fees and expenses impact of such accounting firm shall be borne equally by Purchaserany intracompany payables or receivables between Dynisco Parent, Inc. or its Subsidiaries, on the one hand, and the applicable SellerCompany or its Subsidiaries (other than Dynisco Parent, Inc. and its Subsidiaries), on the other hand. The applicable Seller Buyer shall prepare and provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required or cause to be furnished prepared and provided to any Taxing Authority in connection Sellers a draft Allocation within 90 days after the final determination of the Purchase Price pursuant to Section 2.6). If Sellers disagree with the transactions contemplated hereindraft Allocation, Sellers may, within twenty days of receipt of the proposed allocation, notify Buyer in writing of their disagreement. Buyer and Sellers shall, during the 15 days following any such notification of disagreement, negotiate in good faith and use their reasonable best efforts to resolve such dispute. If Buyer and Sellers are unable to agree to the draft Allocation within such period, the dispute shall be resolved by the Independent Accountant pursuant to the mechanics described in Section 2.6(b). Buyer and Sellers will equally bear the fees and expenses of the Independent Accountant. Neither Sellers nor Buyer shall file any Tax Return or other document or otherwise take any position which is inconsistent with the Allocation as finally determined pursuant to this Section 6.8(o), except to the extent otherwise required by applicable Law.

Allocation. Following the Closing, Purchaser shall prepare Seller and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement Buyer agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and the Assumed Liabilities (plus other consideration paid in exchange relevant items) shall be allocated among the Acquired Assets for all purposes (including Tax and financial accounting) as shown on the Purchased Assetsestimated allocation schedule (the “Estimated Allocation Schedule”) attached hereto as Schedule 2.9. Following the determination of the Net Working Capital pursuant to Section 2.6(c), Buyer shall prepare or cause to be prepared a final allocation schedule (prepared in accordance with Section 1060the Estimated Allocation Schedule) and deliver it to Seller for approval on a date to be agreed upon between Seller and Buyer, and if applicable, Section 338, of the Tax Code which date shall be no later than ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery Closing Date. Buyer and Seller shall endeavor in good faith to agree on the final allocation schedule and, upon such agreement, such schedule shall become the “Final Allocation Schedule.” Subject to the remaining terms of this Section 2.9, such Final Allocation Schedule shall be final and binding on Seller and Buyer and shall provide the basis for the completion of IRS Form 8594. The allocation to the Acquired Assets is intended to comply with the requirements of Section 1060 of the Code. Seller and Buyer shall cooperate to comply with all substantive and procedural requirements of Section 1060 of the Code and such Final Allocation to review Schedule shall be adjusted only if and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedextent necessary to comply with such requirements of Section 1060 of the Code. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing Buyer agree that they will not take nor will they permit any of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Affiliates to take, for income Tax Returns for the taxable year that includes the Closing Date and shall take no purposes, any position in any Tax Return that is inconsistent with such AllocationFinal Allocation Schedule; provided, however, that nothing contained herein shall prevent (a) Buyer’s cost for the Acquired Assets may differ from the total amount allocated hereunder to reflect the inclusion in the total cost of items (for example, capitalized acquisition costs) not included in the total amount so allocated, (b) the amount realized by Seller may differ from the total amount allocated hereunder to reflect transaction costs that reduce the amount realized for federal income Tax purposes and (c) either Seller or Buyer may take reasonable action to settle any audit by, or dispute with, an applicable Seller and Purchaser from settling any proposed deficiency governmental entity, including reaching a compromise or adjustment by any Governmental Authority based upon or arising out settlement of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable amounts allocated to the applicable Seller, Acquired Assets and such resolution shall be final and binding on Assumed Liabilities different than the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following the Closing, Purchaser The Concessionaire shall prepare and deliver to Sellers an allocation of the aggregate consideration Consideration (and all other capitalized costs) among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser the acquired assets in accordance with section 1060 of the Code and the applicable Income Tax Regulations. The Concessionaire shall also prepare and deliver such allocation to the applicable Seller a proposed Authority within 60 Days after the Closing; provided that the Memorandum of Lease attached as Schedule 10 and delivered by the Parties on the date of this Agreement, shall contain the allocation of the Purchase Price Consideration of the portion thereof relating to the lease granted under this Agreement. The Concessionaire acknowledges that (i) the leasing of the System as provided under this Agreement may result in the transfer of the tax ownership of the System from the Authority to the Concessionaire, (ii) the Authority and the Borough, as applicable, will be required to maintain the exclusion of the interest on the System Bonds from the gross income of the owners of the System Bonds for federal income tax purposes and (iii) in order to do so the Authority or the Borough, as applicable, may undertake “remedial actions” under applicable Income Tax Regulations or enter into settlement agreements with the Internal Revenue Service. In no event shall the Concessionaire bear any liability for failure of such “remedial actions” or any other consideration paid in exchange for event that would have an adverse impact on the Purchased Assetstax-exempt status of the System Bonds. The Parties agree that any allocation under said section 1060 must not restrict the Authority’s or the Borough’s ability to preserve the tax-exempt status of the interest on the System Bonds as determined by the Authority or the Borough, as applicable. The Parties agree that any allocation prepared by the Concessionaire that is prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, said section 1060 and the applicable SellerIncome Tax Regulations and does not restrict the ability of the Authority or the Borough, as applicable, to preserve the tax-exempt status of interest on the other hand. The applicable Seller System Bonds shall provide Purchaser, and Purchaser shall provide be binding upon the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinParties.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation If caused by any of the aggregate consideration among Sellers andabove stated causes, for or if caused by any transactions contemplated by this Agreement that do other unanticipated shortage not constitute an Agreed G Transaction pursuant due to Section 6.16Seller’s negligence or mismanagement of its ethylene business, Purchaser shall also prepare the quantity of Ethylene available at Seller’s (or Seller’s supplier’s) plant ordinarily producing Ethylene and deliver deliverable to the applicable agreed upon delivery location for sale hereunder should be insufficient to fulfill Seller’s Ethylene volume commitments, Seller has the right and obligation to allocate its available supply of Ethylene equitably among all term contract customers of Seller and Seller’s (and Seller’s affiliates’) own requirements during the period of such shortage. In order to achieve an equitable allocation result, Seller shall consider its customers’ supply alternatives and if the allocation is expected to cause greater hardship to Buyer due to its dependence on Seller as a proposed sole supplier, then Seller’s allocation of the Purchase Price arrangements will reflect Buyer’s and other consideration paid sole sourced customers’ greater need for Seller’s Ethylene. During any such period of allocation in exchange which Buyer is unable to satisfy its requirements, Buyer may purchase ethylene from another supplier to the extent necessary to satisfy such requirements. If a Force Majeure Event that reduces Buyer’s capability to accept ethylene occurs during the Phase Down, Buyer shall allocate its purchases of ethylene among all of its suppliers equitably. Any ethylene purchased from a third party, or which Buyer made a good faith effort to purchase from a third party, to substitute for volume not supplied by Seller in a period affected by its allocation, sales control or voluntary relief granted by Buyer from Seller’s volume obligations (collectively “Sales Control Actions”), will be added to the volume purchased from Seller in that year for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, purpose of the Tax Code (the “Allocation”)determining rebate applicability. The applicable Seller shall use reasonable commercial efforts to assist Buyer in delivering the ethylene supplied by a third party, including, but not limited to, the use of Seller’s pipelines at no cost to Buyer, provided such effort and use is at no cost to Seller. If purchase or attempt to purchase from a third party is not commercially practicable, then Seller shall use Buyer’s forecasts and recent purchasing activity to determine the disparity between the volume of ethylene sold to Buyer during the affected period and the volume that would have thirty (30) days after been sold absent the delivery Sales Control Actions. Such disparity will be deemed substitute volume for the purpose of determining the Allocation to review and consent purpose of adding volume to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If volume actually sold to determine the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinrebates.

Allocation. Following The Parties agree to allocate for Tax purposes (and, as applicable, to cause their respective Affiliates to allocate for Tax purposes) the ClosingPurchase Price and any other amounts treated as consideration for Tax purposes among the Purchased Assets (and any other assets that, Purchaser for Tax purposes, are treated as assets purchased by Buyer (or its relevant Affiliates) pursuant to this Agreement) in accordance with the principles set forth in Exhibit B and Section 1060 of the Code and the Treasury Regulations promulgated thereunder (and any similar provision of state, local or non-U.S. law, as appropriate). Within one-hundred and twenty (120) days after the Closing Date, Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and any other amounts treated as consideration paid in exchange for Tax purposes as of the Closing Date among the Purchased AssetsAssets (and any other assets that, prepared in accordance with Section 1060for Tax purposes, and if applicable, Section 338, of the Tax Code are treated as assets purchased by Buyer (or its relevant Affiliates) pursuant to this Agreement (the “Buyer’s Allocation”)). No later than twenty (20) days following the delivery of the Buyer’s Allocation, Sellers may deliver to Buyer a statement setting forth in reasonable detail any objections thereto, the basis for such objections and Sellers’ proposed allocation (the “Sellers’ Allocation Notice”). Buyer shall consider in good faith any reasonable comments provided in a timely delivered Sellers’ Allocation Notice. If Buyer and Sellers cannot reach an agreement in good faith on such allocation within twenty (20) Business Days after Sellers receive ▇▇▇▇▇’s written comments, the Parties agree to refer any disputed items to a nationally recognized, independent accounting or financial services firm reasonably acceptable to the Parties (the “Review Accountant”), who will make a binding determination as to such remaining disputed items. The applicable Seller shall Review Accountant will have no more than thirty (30) days after from the delivery date of the Allocation referral within which to review render its written decision with respect to such disputed items. The Review Accountant shall deliver to Sellers and consent Buyer a written report setting forth its adjustments, if any, to the Buyer’s Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If based on the applicable Seller consents Review Accountant’s determination with respect to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser disputed items. Such report shall be required to litigate before any courtfinal, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Parties. The fees and expenses of such accounting firm the Review Accountant shall be borne equally by Purchaser▇▇▇▇▇▇▇, on the one hand, and the applicable SellerBuyer, on the other hand, based on the inverse of the percentage that the Review Accountant’s resolution of the disputed items covered by the Sellers’ Allocation Notice bears to the total amount of such disputed items as originally submitted to the Review Accountant in the Buyer’s Allocation (for example, if the total amount of such disputed items as originally submitted to the Review Accountant equals $1,000 and the Review Accountant awards $600 in favor of the Sellers’ position, sixty percent (60%) of the fees and expenses of the Review Accountant would be borne by ▇▇▇▇▇ and forty percent (40%) of the fees and expenses of the Review Accountant would be borne by the Sellers). The applicable Seller Buyer’s Allocation, if no Sellers’ Allocation Notice is timely delivered, or as adjusted by Buyer following the timely delivery of a Sellers’ Allocation Notice or, in the event that the parties cannot reach an agreement in good faith, as adjusted pursuant to the determination of the Review Accountant (the “Allocation”), shall provide Purchaserbe final and binding on the Parties. Each of the Parties (i) shall (and shall cause its Affiliates to) prepare and file all Tax Returns (and Internal Revenue Service Forms 8594) in a manner consistent with the Allocation, (ii) shall not (and Purchaser shall provide the applicable Sellercause its Affiliates not to) take any position on any Tax Return, with a copy of any information described above required to be furnished to any Taxing Authority in connection with any Tax Proceeding or otherwise, inconsistent with the transactions contemplated hereinAllocation, in each case, except to the extent otherwise required by a “determination” within the meaning of Section 1313(a) of the Code (or any similar provision of state, local or non-U.S. Law), (iii) shall promptly inform each other of any challenge by any tax authority to the Allocation, and (iv) shall consult with and keep one another informed with respect to the status of, and any discussion, proposal or submission with respect to, any challenge to the Allocation or conduct of any Tax Proceeding related to the Allocation.

Allocation. Following Within 75 days after the Closing, Purchaser Celularity shall prepare and deliver to Sellers an TNK a copy of its proposed determination for allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation value of the Purchase Price Celularity Shares (and other items which for U.S. federal tax purposes constitutes consideration paid in exchange for the Purchased AssetsContribution) among the Contribution set forth in this Agreement, prepared which allocation shall be made in accordance a manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Code and the regulations thereunder. If TNK does not object by written notice within sixty (60) days of receipt of the proposed allocation, then such allocation shall be final, binding and conclusive for Tax Code purposes. If TNK disagrees with the proposed allocation, TNK shall, within sixty (60) days of receipt of the “Allocation”). The applicable Seller proposed allocation, provide written notice to Celularity of such disagreement and Celularity and TNK shall have negotiate in good faith to resolve such disagreement for up to an additional thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayeddays. If the applicable Seller consents allocation is not mutually agreed upon within such period, the Parties shall submit such disagreement to a mutually agreed upon independent recognized valuation firm or independent recognized accounting firm of nationally recognized standing that is not then, and has not been in the Allocationprevious one year period, such Seller and Purchaser serving as an independent auditor for either Celularity or TNK mutually selected by the Parties (the “Accounting Firm”) for a decision that shall use such Allocation to prepare and file be rendered in a timely manner all appropriate Tax filings, including in order to permit the preparation and timely filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such AllocationReturns. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution The Accounting Firm’s decision shall be final and binding on the all Parties. The fees and expenses of such accounting firm the Accounting Firm shall be borne equally by PurchaserTNK and Celularity. To the extent the consideration payable pursuant to this Agreement is adjusted in accordance with the terms hereof, on Celularity and TNK shall reflect such changes in the one handallocation. The Parties agree to file all Tax Returns (including IRS Form 8594 and, if required, supplemental Forms 8594, in accordance with the instructions to Form 8594) and any other forms, reports or information statements required to be filed pursuant to Section 1060 of the Code and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaserregulations thereunder, and Purchaser shall provide the applicable Sellerany similar or corresponding provision of state or local Tax law, in a manner that is consistent with a copy of such allocation and to refrain from taking any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinposition inconsistent therewith.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an The allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the LeComp Purchase Price and Assumed Liabilities (and any other consideration paid in exchange amounts properly treated as additional purchase price for Tax purposes) among the Purchased Assets, prepared in accordance with Section 1060, tangible and if applicable, Section 338, intangible assets of LeComp and the Tax Code Noncompete Agreement is attached hereto as Exhibit C (the “Purchase Price Allocation”). The applicable Seller Purchase Price Allocation shall have thirty (30) days after be binding on Parent and LeComp. Parent shall timely prepare IRS Form 8594 based on the delivery Purchase Price Allocation and deliver a copy of the Allocation such form to review and consent to the Allocation in writingLeComp for LeComp’s approval, which consent shall not be unreasonably withheld, conditioned or delayed. If Parent and LeComp agree to timely file the applicable Seller consents agreed upon form with each relevant Taxing Authority and to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in refrain from taking any position on a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is or otherwise inconsistent with such form and the Purchase Price Allocation; provided, however, that (i) nothing contained herein in this Section 1(f) shall prevent the applicable Seller and Purchaser Parent from settling any proposed deficiency or adjustment by any Governmental Authority governmental authority with respect to any Parent Tax Return based upon or arising out of such the Purchase Price Allocation, and neither the applicable Seller nor Purchaser Parent shall not be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority governmental authority with respect to any Parent Tax Return challenging such Allocation. If the applicable Seller does not consent to such Purchase Price Allocation, and (ii) nothing contained in this Section 1(f) shall prevent Cotsen from settling any proposed deficiency or adjustment by any governmental authority with respect to any LeComp Tax Return based upon or arising out of the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodPurchase Price Allocation, and thereafter, the applicable Seller Cotsen shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished litigate before any court, any proposed deficiency or adjustment by any governmental authority with respect to any Taxing Authority in connection with the transactions contemplated hereinLeComp Tax Return challenging such Purchase Price Allocation.

Allocation. Following The Canadian Company Purchase Price (as finally determined) and the Closing, Purchaser shall prepare Liabilities (and deliver to Sellers an allocation other relevant items for United States federal income Tax purposes) of the aggregate consideration Canadian Company shall be allocated among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation assets of the Purchase Price and other consideration paid Canadian Company in exchange for the Purchased Assets, prepared in accordance a manner consistent with Section 10601060 of the Code and Treasury regulations thereunder, and if applicable, Section 338, any analogous provisions of the Tax Code state or local law as appropriate (the “Allocation”). The applicable A draft of the Allocation shall be prepared by Buyer and delivered to Seller Parent not less than one hundred and twenty (120) days following the Closing Date. If the Seller Parent notifies Buyer in writing that the Seller Parent objects to one or more items reflected on the Allocation, Seller Parent and Buyer shall have negotiate in good faith to resolve such dispute. Neither Buyer nor Seller Parent shall unreasonably withhold its approval and consent with respect to such Allocation. Once Seller Parent and Buyer agree on the Allocation, and all disputes related to the Allocation, if any, are resolved pursuant to the foregoing sentence, Seller Parent, the Companies and Buyer shall thereafter file, update and amend all income tax forms and returns (including Internal Revenue Service Form 8594) in accordance with such Allocation (as adjusted) and shall not take any position inconsistent with such Allocation on any Tax Return, before any Taxing Authority or in any judicial proceeding, unless otherwise required by a final determination as defined in Section 1313(a) of the Code. Buyer and Seller Parent agree that such Allocation shall be amended, as appropriate to reflect any post-Closing adjustments to the Canadian Company Purchase Price or other relevant items pursuant to this Agreement. Any such amendment shall be made in a manner consistent with past preparation of the Allocation. If Buyer and Seller Parent do not reach a written agreement as to the Allocation prior to the 150th day after the Closing Date or, with respect to any revision of the Allocation, within thirty (30) days after the delivery of the Allocation to review and consent days, then either Buyer or Seller Parent may by notice to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents other submit to the AllocationIndependent Accounting Firm for resolution, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, the procedural principles of Sections 3.05(c) and 3.05(d) hereof (including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required as to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaserthe Independent Accounting Firm), on of the one hand, and portions of the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Allocation in connection with the transactions contemplated hereindispute.

Allocation. Following the Closing, Purchaser (a) Seller shall prepare and deliver or cause to Sellers an allocation of be prepared for filing by the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner Company all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes Company for all Tax periods ending on or before the Closing Date and shall take no position in any (the “Pre-Closing Periods”) that are due after the Closing Date, including the final S-Corporation Tax Return for the Company. Such Tax Returns shall be prepared in a manner consistent with the terms of this Agreement and the Company’s prudent past practices, except to the extent required by applicable law. Such Tax Returns (including any related workpapers or other information reasonably requested by Buyer), together with a statement setting forth the amount of Tax allocated to Seller pursuant to this Section 10.4 (the “Tax Statement”) with respect to such Tax Return, shall be provided to Buyer for its review not later than 45 days before the due date for filing such Tax Returns (including extensions). If Buyer does not provide Seller with a written description of the items in the Tax Returns or the Tax Statement that is inconsistent Buyer intends to dispute within 15 days following the delivery to Buyer of such documents, Buyer shall be deemed to have accepted and agreed to such documents in the form provided. Buyer and Seller agree to consult with each other and to negotiate in good faith any timely-raised issue arising as a result of the review of such AllocationTax Returns or the Tax Statement to permit the filing of such Tax Returns as promptly as possible, which good faith negotiations shall include each side exchanging in writing their positions concerning the matter or matters in dispute and a meeting to discuss their respective positions. In the event the parties are unable to resolve any dispute within ten days following the delivery of written notice by Buyer of such dispute, Seller and Buyer shall jointly request the Independent Accountants to resolve any issue in dispute at least five business days before the due date of such Tax Return, in order that such Tax Return may be timely filed. If the Independent Accountants are unable to make a determination with respect to any disputed issue within five business days before the due date (including extensions) for the filing of the Tax Return in question, then Seller may require that the Company file such Tax Return on the due date (including extensions) therefor without such determination having been made and without the consent of Buyer; provided, however, that nothing contained herein such Tax Return shall prevent incorporate such changes as have at the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out time of such Allocation, and neither filing been agreed to by the applicable Seller nor Purchaser shall be required parties pursuant to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein10.

Allocation. Following (a) Purchaser and Seller hereby agree that they shall use good faith commercially reasonable efforts to agree upon the allocation (the “Purchase Price Allocation”) of the Purchase Price among the Real Property and the Personal Property and other property related to the Hotel on or prior to April 15, 2013 (the “Allocation Outside Date”) for federal, state and local tax purposes which agreement on the Purchase Price Allocation shall be confirmed in an amendment (the “Allocation Amendment”) to this Agreement setting forth the Purchase Price Allocation. In the event that Purchaser and Seller do not agree on the Purchase Price Allocation and enter into the Allocation Amendment on or prior to the Allocation Outside Date, then either Purchaser or Seller may terminate this Agreement upon two (2) Business Days prior written notice to the other party, whereupon if the parties cannot agree upon the Purchase Price Allocation within such two (2) Business Day period, (i) this Agreement shall automatically terminate, (ii) the Escrow Agent shall immediately release and return the ▇▇▇▇▇▇▇ Money to Purchaser, (iii) each party shall pay one-half (1/2) of the expenses of escrow and (iv) neither party shall have any further obligation to the other party hereunder, except that each party shall continue to be obligated for the Surviving Obligations. (b) Purchaser and Seller shall report the federal, state and local income and other tax consequences of the transactions contemplated by this Agreement and in particular, the information required by Section 1060(b) of the Internal Revenue Code of 1986, as amended (the “IRC”), and shall file all tax returns and related tax documents, in a manner consistent with such allocation, and neither Purchaser nor Seller shall take any position inconsistent with such agreed upon allocation of the Purchase Price in any tax return or otherwise. (c) Subject to Section 8.5, at the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code pay one hundred percent (the “Allocation”). The applicable Seller shall have thirty (30100%) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority applicable sales, use or other similar tax payable in connection with the transactions contemplated hereinconveyance of the Personal Property pursuant to this Agreement, but expressly excluding Transfer Taxes which are the obligation of Seller (collectively, “Sales Taxes”). At the written request of Seller, Purchaser shall provide written evidence of its remittance of applicable Sales Taxes. Purchaser shall indemnify, defend and hold harmless Seller for any claims, losses, liabilities and expenses, including reasonable attorneys’ fees, arising out of Purchaser’s failure to pay all applicable Sales Taxes. (d) This Section 2.3 shall survive the Closing.

Allocation. Following The Buyer and the Closing, Purchaser Seller shall prepare and deliver to Sellers an allocation of mutually agree on the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed appropriate allocation of the Purchase Price and all other consideration paid applicable capitalized costs and other relevant items in exchange for the Purchased Assets, prepared in accordance a manner complying with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder in accordance with this Section 2.2 (the “Allocation”). The applicable Seller Buyer shall have thirty prepare the Allocation within sixty (3060) days after the delivery of Closing Date, or as soon as is reasonably practicable thereafter, and shall deliver a copy thereof to the Allocation to Seller for its review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedcomment. If the applicable Seller consents notifies the Buyer in writing that the Seller objects to one or more items reflected in the AllocationAllocation and sets forth the Buyer’s proposal regarding such item(s), such the Seller and Purchaser the Buyer shall use negotiate in good faith to resolve such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationdispute; provided, however, that nothing contained herein shall prevent if the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required Buyer are unable to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If dispute with respect to the Parties cannot resolve a disagreement under this Section 3.3Allocation within ninety (90) days following the Closing Date, such disagreement dispute shall be resolved by the Independent Accountant who, acting as an independent accounting firm chosen by Purchaser expert and reasonably acceptable not arbitrator, shall resolve the disputed items only and make any adjustments to the applicable Allocation. The Independent Accountant shall only decide the specific items under dispute by the Parties and its decision for each disputed item must be within the range of values assigned to each such item in the draft Allocation prepared by the Buyer and the notice of objection submitted by the Seller, and such resolution shall be final and binding on the Partiesrespectively. The fees and expenses of such accounting firm the Independent Accountant shall be borne equally by Purchaser, on the one hand, Seller and the applicable Seller, on the other handBuyer. The applicable Buyer shall also prepare any revisions to the Allocation from time to time that may be required by Section 1060 of the Tax Code and the Treasury Regulations thereunder (for example, to account for any adjustments to the Purchase Price or other relevant items) and shall promptly provide any such revisions to the Seller for its review and comment, which comments (if any) Buyer shall consider in good faith. The Buyer and the Seller agree that all Tax Returns of the Buyer and the Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection prepared consistently with the transactions contemplated hereinAllocation as finally prepared and/or revised by B▇▇▇▇.

Allocation. Following The Parties acknowledge that Purchaser’s acquisition of all the Closing, Membership Interests shall be treated for federal income tax purposes as the purchase by Purchaser shall prepare and deliver to Sellers an allocation of all the assets of the aggregate Company. The Parties agree that the Purchase Price shall be allocated among the assets of the Company and the Purchased Assets (including any Assumed Liabilities and any other amounts constituting consideration among Sellers andfor U.S. federal income tax purposes) in accordance with Section 1060 of the Code (the “Allocation Schedule”), for any transactions contemplated by this Agreement provided that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser the Allocation Schedule shall also prepare and deliver to the applicable Seller a proposed allocation allocate at least 95% of the Purchase Price (including any Assumed Liabilities and any other amounts constituting consideration paid in exchange for U.S. federal income tax purposes) to the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, assets of the Tax Code Company. A draft of the Allocation Schedule shall be prepared by Purchaser and delivered to Sellers within ninety (90) days following the “Allocation”)Closing Date. The applicable Seller If Sellers notify Purchaser in writing that Sellers object to one or more items reflected in the Allocation Schedule, the Parties shall have use their reasonable best efforts for a period of thirty (30) days after from the delivery date of the Allocation receipt by Purchaser of any such written notice of Sellers to review and consent resolve any disagreements with respect to the draft Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedSchedule. If the Parties are unable to resolve such disagreement within such thirty-day period, determination of the final Allocation Schedule shall be made by the Accounting Firm within sixty (60) days of receipt of written submissions from each of Sellers and Purchaser regarding its own proposed Allocation Schedule. The Accounting Firm will make a final, conclusive and binding determination based on the written submissions supplied by the parties and pursuant to applicable Seller consents Law, provided that such determination shall allocate at least 95% of the Purchase Price (including any Assumed Liabilities and any other amounts constituting consideration for U.S. federal income tax purposes) to the Allocation, such Seller assets of the Company. Each of Sellers and Purchaser shall use such Allocation be responsible for and pay one-half of any and all fees and expenses of the Accounting Firm incurred pursuant to prepare this Section 1.6. Purchaser and Sellers shall file (and, as applicable, cause their respective Affiliates to file) all Tax Returns (including IRS Form 8594, any amended returns and claims for refund) and information reports in a timely manner all appropriate Tax filingsconsistent with the Allocation Schedule. Upon any adjustment to the Purchase Price (including by reason of any indemnification payments made under Section 5.4 and ARTICLE VIII), including the preparation Allocation Schedule shall be revised in a manner consistent with the final Allocation Schedule. Neither Purchaser nor Sellers will, and filing of all applicable forms in accordance with applicable LawSellers shall cause the Related Subsidiaries not to, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in file any Tax Return or other document with, or make any statement or declaration to, any Governmental Entity that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Allocation Schedule (as it may be updated from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required time to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent time pursuant to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to 1.6) except as otherwise required as a result of a “determination,” within the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses meaning of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinCode Section 1313(a).

Allocation. Following Purchaser and the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and Price, together with any other items treated as consideration paid in exchange for U.S. federal income tax purposes, shall be allocated among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “Allocation”), in accordance with Section 1060 of the Code, the Treasury Regulations thereunder (and any similar provision of state, local, or non-U.S. law, as appropriate), and the methodology set forth on Schedule 7.03(h). The applicable Seller Purchaser shall have thirty deliver a draft Allocation to Sellers no later than sixty (3060) days following the final determination of the Purchase Price pursuant to Section 2.06. Sellers shall notify the Purchaser in writing of any objections to the draft Allocation within twenty (20) days after the delivery Sellers receive the Allocation. If Sellers do not notify the Purchaser in writing of the Allocation to review and consent any objections to the draft Allocation in writingwithin twenty (20) days after Sellers receive the draft Allocation, which consent the draft Allocation as prepared by the Purchaser shall not be unreasonably withheld, conditioned or delayedconstrued as the final Allocation. If Sellers notify the applicable Seller consents Purchaser in writing of an objection to the draft Allocation within twenty (20) days after Sellers receive the Allocation, such Seller and Purchaser and the Sellers are unable to resolve their differences within fifteen (15) days thereafter (“Dispute Resolution Period”), then the disputed items on the draft Allocation shall use be submitted to the Independent Accountants who shall resolve any such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms dispute substantially in accordance with applicable Lawthe procedures in Section 2.06(c) mutatis mutandis, including Forms 8594 and 8023the Independent Accountants shall be instructed to deliver a finalized Allocation as soon as possible. The decision of the Independent Accountants shall be final, if applicableconclusive and binding upon the Parties. The Purchaser, with the Company, the Sellers and their respective Affiliates shall report, act and file all required Tax Returns (including, without limitation, IRS Form 8594) in all respects and for all purposes consistent with such Allocation. None of the taxable year that includes Purchaser, the Closing Date and Company or the Sellers shall take no any position (whether in any audits, Tax Return Returns or otherwise) that is inconsistent with such Allocation; providedAllocation unless required to do so by applicable Legal Requirements. To the extent the Purchase Price changes after the Allocation is finalized as a result of any provision of this Agreement, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If prepare a revised Allocation following the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser principles and procedures set forth in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein7.03(h).

Allocation. Following the Closing(a) The Aggregate Purchase Price (plus Assumed Liabilities, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of extent properly taken into account under the Purchase Price and other consideration paid in exchange for Code), shall be allocated among the Purchased Assets, prepared Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate) and in a manner consistent with the principles set forth on Part 2.5 (the “Allocation”). The applicable Seller Representative and Buyer shall have thirty (30) agree in writing as to the Allocation within 120 days after the delivery Closing Date. If the Seller Representative and Buyer do not agree in writing as to the Allocation within 120 days of the Closing Date, the Allocation shall be determined by the Independent Accountants. Any fees or expenses incurred in connection with the determination of the Allocation by the Independent Accountants shall be borne one-half by Sellers and one-half by Buyer. (b) If the Closing Purchase Price is adjusted pursuant to review Sections 2.8 through 2.10, the Allocation shall be adjusted in a manner consistent with the procedures set forth in Section 2.5(a) above. (c) Buyer and consent Sellers shall file all Tax Returns (including, but not limited to, IRS Form 8594) consistent with the Allocation. Neither Buyer nor Sellers shall take any Tax position inconsistent with such Allocation and neither Buyer nor Sellers shall agree to any proposed adjustment to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If by any Taxing authority without first giving the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationother party prior written notice; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Buyer or Sellers from settling any proposed deficiency or adjustment by any Governmental Authority Body based upon or arising out of such the Allocation, and neither the applicable Seller Buyer nor Purchaser Sellers shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Authority Governmental Body challenging such Allocation. If Each of Buyer and Seller Representative, on behalf of the applicable Seller does not consent to such AllocationSellers, shall promptly notify the applicable Seller shall notify Purchaser other in writing if the IRS or any other Governmental Body proposes a reallocation of such disagreement within such amounts. Not later than thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable days prior to the applicable Sellerfiling of their respective IRS Forms 8594 relating to this transaction, each of Buyer and such resolution Seller Representative shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on deliver to the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with party a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinits IRS Form 8594.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the The Worldwide Purchase Price and those Assumed Liabilities, costs and other consideration paid items included in exchange “consideration” for purposes of Code Section 1060 (the Purchased Assets, prepared “Section 1060 Consideration”) shall be allocated among the Acquired Assets in accordance with this 23 Table of Contents Section 10602.12 (this allocation among the Acquired Assets, and if applicable, Section 338, of the Tax Code (the “Allocation”). Any Assumed Liabilities included in the Section 1060 Consideration shall be allocated to the Selling Company in connection with which such Assumed Liabilities were incurred. The applicable Seller Allocation shall include an allocation among the Foreign Assets, with reference to each country in which the Foreign Assets are located. The Allocation shall be based on the fair market values of the Acquired Assets as of the Closing Date as determined and allocated in accordance with Code Section 1060 and the Treasury Regulations thereunder, with the fair market values of the accounts receivable and inventory included in the Acquired Assets determined in accordance with GAAP such that tangible assets in these categories are valued at book value as of the Closing Date. As soon as reasonably practicable (and in any event within one hundred twenty (120) days) after the Closing Date, the Company and the Buyer shall work together in good faith to finalize the Allocation to reflect the final determinations of the fair market values of assets as of the Closing Date and any changes to the Section 1060 Consideration, and the Allocation as so finalized shall become the “Final Allocation”, which shall be final and binding upon all the parties. If the Company and the Buyer are unable to finalize the Allocation during such one hundred twenty (120) day period, then the Company and the Buyer shall submit only those disputed items that have thirty not been resolved to an independent accountant mutually chosen by the Company and the Buyer for determination, provided, however, that the basis for dispute shall not include any objection to the methodology used to determine the fair market value of the accounts receivable and inventory. The independent accountant’s determination as to each item of dispute shall be binding on the parties, and the Allocation shall be amended in accordance with the independent accountants’ determination (30as to the disputed items) and the agreement of the Company and the Buyer (as to the items that are not disputed) and shall become the Final Allocation. If any adjustment is subsequently made to the Section 1060 Consideration pursuant to the terms of this Agreement, the Buyer and the Company shall agree to an amended Allocation in accordance with the above procedures, and such amended allocation (the “Amended Allocation”) shall replace the Final Allocation. Within fifteen (15) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms has been determined in accordance with applicable Lawthis Section 2.12, including the Buyer shall cause to be prepared and delivered to the Company IRS Forms 8594 and 8023any required exhibits thereto, if applicableand any similar forms required under applicable state, local or foreign Law governing Taxes, which shall conform to the Final Allocation, and the Company and the Purchasing Companies shall each timely file: (a) the applicable Form(s) 8594 with the IRS in accordance with the requirements of Code Section 1060; and (b) such other forms with the applicable Taxing Authorities in accordance with the requirements of the applicable Law. Any subsequent adjustment to the Section 1060 Consideration reflected in an Amended Allocation shall be reflected in one or more amended Forms 8594 and applicable state, local or foreign Tax forms that the Company shall cause to be prepared and delivered to the Company within fifteen (15) days after determination of an Amended Allocation. The Company and the Purchasing Company shall, and shall cause their respective Affiliates to, each report, act, and file Tax Returns in all respects and for all purposes (including for purposes of Code Section 704(c)) consistent with the taxable year Final Allocation (or Amended Allocation, as applicable). The parties agree that includes the Closing Date and shall take no they will not take, nor will they permit any of their respective Affiliates to take, for Tax purposes, any position (whether in any audits, Tax Return Returns or otherwise) that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be allocations unless required to litigate before any court, any proposed deficiency or adjustment do so by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinLaw.

Allocation. Following (i) The Purchase Price shall be allocated among the ClosingSellers as set forth on Schedule 1.2 attached hereto. As soon as practicable following the determination of the Adjusted Purchase Price (as defined in Section 1.4(i)), Purchaser PKI shall prepare and deliver to Sellers Buyer an allocation of schedule (the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare “Allocation Schedule”) allocating the Adjusted Purchase Price and deliver the Assumed Liabilities (to the applicable Seller a proposed allocation extent treated as liabilities for United States federal income tax purposes) among the Sellers and among the Acquired Assets, the Stock and the covenant contained in Section 10.3 hereof, and which shall be identical to Schedule 1.2 except that it will take into account the following adjustments: (A) If the Adjusted Purchase Price exceeds the Purchase Price, the amount of such excess shall increase the amount allocated to the Tax jurisdiction(s) to which the increase in Working Capital that gave rise to such excess relates as determined in good faith by PKI; (B) If the Purchase Price and other consideration paid in exchange for exceeds the Purchased AssetsAdjusted Purchase Price, prepared in accordance with Section 1060, and if applicable, Section 338, the amount of such excess shall decrease the amount allocated to the Tax Code jurisdiction(s) to which the decrease in Working Capital that gave rise to such excess relates as determined in good faith by PKI; and (C) The amount of Assumed Liabilities (to the “Allocation”). The applicable Seller extent treated as liabilities for United States federal income tax purposes) shall have thirty increase the amount allocated to the Tax jurisdiction(s) to which such Assumed Liabilities relate as determined in good faith by PKI. (30ii) days after As soon as practicable following the delivery of the Allocation to review and consent Schedule to the Buyer, Buyer shall review such proposed Allocation Schedule and shall notify PKI of any proposed revisions thereto. Buyer and PKI shall negotiate in writing, which consent shall not be unreasonably withheld, conditioned or delayedgood faith in an attempt to reach agreement as to the proposed allocations. If Buyer and PKI fail to agree on a final version of the applicable Seller consents Allocation Schedule within 60 days of the date that the proposed Allocation Schedule was first delivered to Buyer, the items in dispute shall be referred to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms Neutral Accountant for resolution in accordance with applicable Lawthe procedures set forth in Section 1.4 hereof. (iii) In the event that any subsequent adjustment to the Purchase Price or Adjusted Purchase Price occurs as a result of (i) any indemnity payments made pursuant to this Agreement, including Forms 8594 or (ii) for any other reason, PKI and 8023, if applicable, with their respective Tax Returns for the taxable year that includes Buyer shall adjust the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement allocations under this Section 3.3, 1.2(b) in such disagreement manner as they shall agree. (iv) The Parties agree to act in accordance with the computations and allocations contained in the Allocation Schedule as finally agreed upon or determined by the Neutral Accountant (as they may be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable subsequently adjusted pursuant to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of Section 1.2(b)(iii)) in any information described above relevant Tax Returns (as defined in Section 2.9(a)) or filings (including any forms or reports required to be furnished filed pursuant to Section 1060 of the Internal Revenue Code of 1986, as amended (the “Code”), or pursuant to any Taxing Authority similar provisions of local, state and foreign Tax laws (the “1060 Forms”) unless otherwise required by law or pursuant to a determination as defined in connection Section 1313(a) of the Code or any similar provision of local, state or foreign law. They further agree to prepare all other forms, financial statements, reports and similar items in a manner that is consistent with the transactions contemplated hereinallocations to Tax jurisdictions contained in the Allocation Schedule, to cooperate in the preparation of any 1060 Forms and to file such 1060 Forms in the manner required by law. In the event that any Section 1060 Form is required to be filed with any Taxing authority prior to final resolution of the Allocation Schedules, the Parties shall file all such 1060 Forms in a manner that is consistent with Schedule 1.2.

Allocation. Following the Closing, Purchaser Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price (and all other consideration paid in exchange for capitalized costs) among the Purchased Assets, prepared Company's assets in accordance with Code Section 10601060 and the Treasury regulations promulgated thereunder (and any similar provision of state, and if applicablelocal or foreign law, Section 338, of the Tax Code (the “Allocation”as appropriate). The applicable Buyer shall deliver such allocation to Seller shall have thirty within sixty (3060) days after the delivery final resolution of the Allocation Closing Tangible Asset Value as described in SECTION 2.4. Such allocation shall become final and binding on the parties hereto fifteen (15) days after Buyer provides such allocation to review Seller, unless Seller objects in writing to Buyer, specifying the basis for its objection and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedpreparing an alternative allocation. If the applicable Seller consents to the Allocationdoes object, such Seller and Purchaser Buyer shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith attempt to promptly resolve any such disagreementthe dispute within fifteen (15) days of written notice to Buyer of Seller's objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and Any such resolution shall be final and binding on the Partiesparties hereto. The Any unresolved disputes shall be promptly submitted to the Independent Accounting Firm for determination, with such determination being final and binding on the parties hereto. Seller and Buyer will each pay one-half of the fees and expenses of such accounting firm shall be borne equally by Purchaserthe Independent Accounting Firm related to any dispute arising from this SECTION 2.5. Buyer, on the one handSeller, and the Company and their Affiliates shall report, act, and file Tax Returns (including, but not limited to Internal Revenue Service Form 8594) in all respects and for all purposes consistent with such allocation agreed to by Buyer and Seller. Seller shall timely and properly prepare, execute, file and deliver all such documents, forms and other information as Buyer may reasonably request to prepare such allocation. Neither Buyer nor Seller shall take any position (whether in audits, tax returns or otherwise) which is inconsistent with such allocation unless required to do so by applicable Seller, on the other handlaw. The applicable Seller shall provide Purchaser, and Purchaser shall provide parties hereto will revise the applicable Seller, with a copy of final allocation schedule to the extent necessary to reflect any information described above required post-Closing payment made pursuant to be furnished to any Taxing Authority or in connection with this Agreement. In the transactions contemplated hereincase of any payment referred to in the preceding sentence, Buyer shall propose a revised allocation schedule, and the parties hereto shall follow the procedures outlined above with respect to review, dispute and resolution in respect of such revision.

Allocation. Following the Prior to Closing, Purchaser the Parties shall prepare and deliver endeavor in good faith to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller agree upon a proposed preliminary allocation of the Purchase Price and other consideration paid the Assumed Liabilities among the Acquired Assets and the Shares, for tax purposes, in exchange for compliance with Section 1060 of the Purchased Assets, prepared Code. The Parties shall endeavor in good faith to update the preliminary allocation within fifteen (15) days following the final determination of Closing Working Capital in accordance with Section 1060ARTICLE III, and if applicableto reflect such final determination. In the event that the Parties cannot reach an agreement on the allocation within fifteen (15) days following the final determination of Closing Working Capital in accordance with Article III, Section 338then, of any Party may refer the Tax Code matters in dispute to a mutually acceptable independent appraiser (the “AllocationIndependent Appraiser”)) to assist in determining the allocation described in this Section 2.8. If the allocation is submitted to the Independent Appraiser for resolution, Sellers and Buyer shall enter into a customary engagement letter with the Independent Appraiser. The applicable Seller Independent Appraiser shall have be instructed to deliver to Buyer and Sellers a written determination of the allocation within thirty (30) days after the delivery date of referral thereof to the Independent Appraiser. Each Party shall furnish to the Independent Appraiser such workpapers and other documents and information relating to such allocation as the Independent Appraiser may request and are available to that Party or its Affiliates (or its independent public accountants) and will be afforded the opportunity to present to the Independent Appraiser any material relating to the determination of the Allocation matters in dispute and to review discuss such determination with the Independent Appraiser. The Independent Appraiser may determine the issues in dispute following such procedures, consistent with the provisions of this Agreement, as it reasonably deems appropriate in the circumstances and consent with reference to the Allocation amounts in writingissue. Except as expressly provided herein, which consent the Parties do not intend to impose any particular procedures upon the Independent Appraiser, it being the desire of the Parties that any such disagreement shall be resolved as expeditiously and inexpensively as reasonably practicable. The Independent Appraiser shall act as an expert for the limited purpose of determining the allocation and may not be unreasonably withheldaward damages, conditioned interest, or delayedpenalties to any Party with respect to any matter. If Each Party shall bear its own legal fees and costs of presenting its case. Sellers shall bear one half and Buyer shall bear one half of the applicable Seller consents costs and expenses of the Independent Appraiser. The Parties agree to report and act in accordance with such final allocation in the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, income tax returns (including Forms filing Form 8594 and 8023, if applicable, with their respective Tax Returns Federal income tax return for the taxable year that includes the Closing Date date of the Closing) and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy course of any information described above tax audit, tax review or tax litigation relating thereto, except as otherwise required to be furnished to any Taxing Authority by a determination, as defined in connection with Section 1313 of the transactions contemplated hereinCode.

Allocation. Following The Purchase Price shall be allocated among the Closing, Purchaser Specified Assets and the Covenants set forth in Section 8. Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation (“Allocation Statement”) of the Purchase Price and other consideration paid in exchange for among the Purchased Assets, prepared Specified Assets in accordance with Section 10601060 of the Code and the applicable Treasury Regulations thereunder (and any similar provision of state, local or foreign Law, as appropriate). Buyer shall deliver the Allocation Statement to Seller no later than 90 days following the Closing Date. Seller shall notify Buyer of any objections to the Allocation Statement within 15 days after Seller receives the Allocation Statement. If Seller does not notify Buyer of any objections to the Allocation Statement, within that 15 day period, the Allocation Statement shall be construed as final. If Seller notifies Buyer of an objection to the Allocation Statement by the end of the 15 day period, and if applicable, Section 338, of the Tax Code Buyer and Seller are unable to resolve their differences within 15 days thereafter (the “AllocationDispute Resolution Period”). The applicable Seller , then the disputed items on the Allocation Statement shall have thirty (30) be submitted to the Arbiter within five days after the delivery end of the Dispute Resolution Period for resolution with the costs paid 50% by Seller and 50% by Buyer, and the Arbiter shall be instructed to deliver a finalized Allocation Statement as soon as possible. Buyer and Seller and their respective affiliates shall report, act and file all Tax Returns (including, but not limited to, Internal Revenue Service Form 8594) in all respects and for all purposes consistent with the Allocation Statement as well as any amendments to review and consent such Tax Returns required with respect to any adjustment to the Allocation Purchase Price. Neither Buyer, Seller or any of their affiliates shall take any position (whether in writingaudits, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return or otherwise) that is inconsistent with such Allocationthe information set forth on the Allocation Statement, unless required to do so by applicable Law; provided, however, that nothing contained herein shall prevent (i) Buyer’s cost for the applicable Seller and Purchaser Specified Assets may differ from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out the total amount allocated hereunder to reflect the inclusion in the total cost of such Allocationitems (for example capitalized acquisition costs) not included in the total amount so allocated, and neither (ii) the applicable amount realized by Seller nor Purchaser shall be required may differ from the total amount allocated hereunder to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If reflect transaction costs that reduce the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinamount realized for federal income Tax purposes.

Allocation. Following The Buyer and the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement Seller agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for shall be allocated among the Purchased AssetsEquity and the Mexican Purchased Equity, prepared and among the assets of the U.S. Companies, in accordance with Section 10601060 of the Code and the regulations promulgated thereunder, and if applicable, Section 338, in the manner set forth in Exhibit C. Within sixty (60) following completion of the Tax Code (Final Closing Date Balance Sheet, the “Allocation”). The applicable Buyer shall submit a final purchase price allocation to the Seller which shall set forth the amount allocated to the various assets using the methodology set forth in Exhibit C. If the Seller disagrees with any aspect of the allocation, the Seller shall have give written notice to the Buyer within thirty (30) days after of receipt of such allocation. If the delivery Parties are unable to resolve any disagreements within fifteen (15) days of the Allocation to review and consent Seller’s notice to the Allocation Buyer, such disputed items may be submitted to the Independent Accountants and such dispute shall be administered in writingaccordance with the procedures set forth in Section 2.4. The allocation shall be considered final upon the earliest to occur of: (i) the Seller failing to provide timely notice of any objections to the Buyer; (ii) the Buyer and the Seller agreeing upon the allocation; or (iii) the Independent Accountants’ final decision (the “Final Allocation”). Neither the Seller nor the Buyer (or any of their respective Affiliates) shall file any Tax Return (including IRS Form 8594) or, which without the consent shall of the other (such consent not to be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation), such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no any position in any Tax Return Return, refund claim, litigation or otherwise that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Final Allocation. If the applicable Seller does not consent to such AllocationFinal Allocation is disputed by any Taxing authority, the applicable Seller shall notify Purchaser in writing Party receiving notice of such disagreement within such thirty (30) day period, dispute shall promptly notify the other Party hereto. The Seller and thereafter, the applicable Seller shall attempt Buyer agree to cooperate in good faith in responding to promptly resolve any such disagreement. If challenge to preserve the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to effectiveness of the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation.

Allocation. Following Buyer and Sellers agree to allocate the ClosingPurchase Price (as finally determined hereunder), Purchaser the Assumed Liabilities, and all other relevant items among the Transferred Assets in accordance with section 1060 of the Code and the Treasury Regulations thereunder (the “Allocation Principles”). No later than [***] days after the Last Closing Date, Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration Purchase Price and the Assumed Liabilities (and all other relevant items) as of the Last Closing Date among the Transferred Assets in a manner consistent with the Allocation Principles (the “Purchase Price Allocation”) for Sellers’ review and comment. If Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of agree in writing with the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation or fail to review and consent provide comments to the Purchase Price Allocation in writingwithin [***] days following receipt thereof from Buyer, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Purchase Price Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Parties. The fees If Sellers disagree with any aspect of the proposed Purchase Price Allocation, Sellers shall notify Buyer in writing within [***] days of the delivery of the Purchase Price Allocation. Buyer and expenses of such Sellers shall use commercially reasonable efforts to resolve any objection by Sellers to the proposed Purchase Price Allocation. If the Parties are unable to agree on the Purchase Price Allocation after good faith consultation, the matters in dispute shall be referred for resolution a nationally recognized independent accounting firm reasonably acceptable to Sellers and Buyer (in either case, the “Independent Accounting Firm”), the expenses (including engagement fees) of which shall be borne equally by PurchaserBuyer, on the one hand, and the applicable SellerSellers collectively, on the other hand. The applicable Seller Independent Accounting Firm shall provide Purchaserresolve any disputed matters as promptly as practicable, and Purchaser shall provide the applicable Seller, Independent Accounting Firm’s decision with a copy of any information described above required to be furnished respect to any Taxing Authority in connection such matter shall be conclusive and binding on the Parties. None of the Parties will take any position inconsistent with the transactions contemplated herein.Purchase Price Allocation on any Tax Return or in any audit or Tax proceeding, in each case, unless otherwise required by applicable Law or by a final determination by a Governmental

Allocation. Following (a) The Base Purchase Price, the ClosingClosing Adjustment Amount, Purchaser shall prepare the Assumed Liabilities and deliver any liability or other amount that is properly included in the amount realized by Sellers or cost basis to Sellers an allocation the Buyer with respect to the sale and purchase of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Acquired Assets (the “AllocationTax Purchase Price”) shall be allocated among the Acquired Assets as follows (subject to adjustment prior to the Closing as may be required by applicable law or otherwise agreed by the Parties, it being understood that it is the intention of the Parties to continue discussing and refining such allocations prior to the Closing): (i) [***] to the portion of the Acquired Assets owned by GES Holdings, as adjusted for any portion of the Closing Adjustment Amount, the Assumed Liabilities (and any other liability or other amount that is properly included in the amount realized by Sellers or cost basis to Buyer), any indemnification claims under Article 8 and any other adjustment as set forth in Section 7.2(e), in each case allocated to or otherwise attributable to the portion of the Acquired Assets owned by GES Holdings (the “GES Holdings Purchase Price”). The applicable Seller shall have thirty ; (30ii) days after [***] to the delivery portion of the Allocation Acquired Assets owned by GES, as adjusted for any portion of the Closing Adjustment Amount, the Assumed Liabilities (and any other liability or other amount that is properly included in the amount realized by Sellers or cost basis to review Buyer), any indemnification claims under Article 8 and consent any other adjustment as set forth in Section 7.2(e), in each case allocated to or otherwise attributable to the Allocation portion of the Acquired Assets owned by GES (the “GES Purchase Price”); Certain information in writing, which consent shall not be unreasonably withheld, conditioned or delayedthis document has been omitted and filed separately with the Securities and Exchange Commission. If the applicable Seller consents Confidential treatment has been requested with respect to the Allocationomitted portions marked [***]. (iii) [***] to the portion of the Acquired Assets owned by GES Infotek, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing as adjusted for any portion of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date Adjustment Amount, the Assumed Liabilities (and shall take no position in any Tax Return other liability or other amount that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent properly included in the applicable Seller and Purchaser from settling any proposed deficiency amount realized by Sellers or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required cost basis to litigate before any courtBuyer), any proposed deficiency indemnification claims under Article 8 and any other adjustment as set forth in Section 7.2(e), in each case allocated to or adjustment otherwise attributable to the portion of the Acquired Assets owned by GES Infotek (the “GES Infotek Purchase Price”); (iv) [***] to the portion of the Acquired Assets owned by GES Japan, as adjusted for any Taxing Authority challenging such Allocation. If portion of the applicable Seller does not consent to such AllocationClosing Adjustment Amount, the applicable Seller shall notify Purchaser Assumed Liabilities (and any other liability or other amount that is properly included in writing the amount realized by Sellers or cost basis to Buyer), any indemnification claims under Article 8 and any other adjustment as set forth in Section 7.2(e), in each case allocated to or otherwise attributable to the portion of such disagreement within such thirty the Acquired Assets owned by GES Japan (30the “GES Japan Purchase Price”); (v) day period[***] to the portion of the Acquired Assets owned by GES Suzhou, and thereafteras adjusted for any portion of the Closing Adjustment Amount, the applicable Seller shall attempt Assumed Liabilities (and any other liability or other amount that is properly included in good faith the amount realized by Sellers or cost basis to promptly resolve Buyer), any such disagreement. If the Parties cannot resolve a disagreement indemnification claims under this Article 8 and any other adjustment as set forth in Section 3.37.2(e), such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable in each case allocated to or otherwise attributable to the applicable Sellerportion of the Acquired Assets owned by GES Suzhou (the “GES Suzhou Purchase Price”); (vi) [***] to the portion of the Acquired Assets owned by Suzhou Trading, as adjusted for any portion of the Closing Adjustment Amount, the Assumed Liabilities (and such resolution shall be final any other liability or other amount that is properly included in the amount realized by Sellers or cost basis to Buyer), any indemnification claims under Article 8 and binding on any other adjustment as set forth in Section 7.2(e), in each case allocated to or otherwise attributable to the Parties. The fees portion of the Acquired Assets owned by Suzhou Trading (the “Suzhou Trading Purchase Price”); (vii) [***] to all issued and expenses outstanding equity interests of such accounting firm shall be borne equally GES Vietnam as adjusted for any portion of the Closing Adjustment Amount, the Assumed Liabilities (and any other liability or other amount that is properly included in the amount realized by PurchaserSellers or cost basis to Buyer), on any indemnification claims under Article 8 and any other adjustment as set forth in Section 7.2(e), in each case allocated to or otherwise attributable to the one hand, issued and outstanding equity interests of GES Vietnam (the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein“GES Vietnam Purchase Price”).

Allocation. Following Notwithstanding the Closingforegoing. (a) in the event a Force Majeure Event affects Seller’s ability to deliver Chips hereunder, Purchaser Seller shall prepare and continue to deliver to Sellers an allocation Buyer a pro rata amount of Chips based on the aggregate tonnage of Pine Chips or Hardwood Chips, as the case may be, produced by Seller during such Force Majeure Event and provided further that Seller shall afford Buyer with treatment no less favorable than that provided to Seller’s other customers, including its affiliates, during such time as the Force Majeure Event continues. (b) in the event a Force Majeure Event, or a temporary or permanent shutdown of the Canton Mill or any paper machine affects Buyer’s ability to take delivery of Chips hereunder, Buyer shall continue to take delivery from Seller of a pro rata amount of Chips based on the aggregate consideration among Sellers andtonnage of Pine Chips or Hardwood Chips, as the case may be, accepted by Buyer during such Force Majeure Event, or such temporary or permanent shutdown and provided further that Buyer shall afford Seller with treatment no less favorable than that provided to Buyer’s other suppliers, including its affiliates, during such time as the Force Majeure Event, or a temporary or permanent shutdown continues. (c) Notwithstanding anything in this Section 10 to the contrary, if, as a result of a Force Majeure Event or temporary shutdown, Buyer, for any transactions contemplated by this Agreement that do a period expected to exceed one month, cannot constitute an Agreed G Transaction pursuant accept the quantity of Hardwood or Pine Chips to Section 6.16be delivered hereunder, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the right to contract with third parties for the sale of any such Hardwood or Pine Chips that Buyer is unable to accept. After Buyer gives notice to Seller that it is again able to accept delivery of Hardwood or Pine Chips, Seller will notify Buyer of any commitments for the Allocation sale of such Chips that Seller has undertaken to review sell to third parties by contract, understanding or other agreement and Seller shall not be required to again deliver such volumes of Hardwood or Pine Chips to Buyer until it has delivered all the Chips contracted by Seller to such third parties, provided that no such contract shall be entered into for a term longer than three months without the consent to the Allocation in writingof Buyer, which consent shall not be unreasonably withheld, conditioned or delayed. If and Seller’s obligation to deliver Chips hereunder (and Buyer’s obligation to accept such Chips) shall be reduced by the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing quantity of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent Chips contracted to such Allocation, the applicable Seller third party. Seller’s exercise of its right to contract with third parties shall notify Purchaser in writing not constitute a waiver of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith its right to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement recover damages under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein16.

Allocation. Following Attached as Schedule 4.8 to the Closing, Purchaser shall prepare and deliver to Sellers Disclosure Schedules is an allocation of the aggregate Base Purchase Price plus any other items that are required for federal income Tax purposes to be treated as consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation purchase of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Property in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate) (the “Allocation”). The applicable Seller Within five business days prior to Closing, the Parties shall have thirty (30) days after the delivery of update the Allocation to review and consent reflect (i) any adjustment to the Allocation consideration paid pursuant to this Agreement allocating any additional amounts paid to Seller with respect to the Property and (ii) the valuation for improvements constructed upon the Property and costs paid in writingconnection with the construction of such improvements, which consent shall not be unreasonably withheldequal to Seller’s hard construction costs and related soft costs for such improvements, conditioned or delayed. If as specified by Seller; and (iii) the applicable Seller consents balance of the Purchase Price allocated to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsremaining Property, including the preparation Tenant Lease (the “Final Allocation Schedule”). Seller and filing Buyer shall each report the federal, state, local, and other Tax consequences of all applicable forms the Transactions in accordance a manner consistent with applicable Lawthe Final Allocation Schedule, including Forms 8594 and 8023neither Buyer nor any Seller shall take, if applicablenor shall they permit any of their Affiliates to take, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no any position in any Tax Return that is inconsistent with such Allocationthe Final Allocation Schedule on any tax return; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser any Party from settling any proposed deficiency or adjustment by any Governmental Tax Authority based upon or arising out of such the Allocation, and neither the applicable Seller nor Purchaser no Party shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Tax Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by PurchaserBuyer, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide each agree to promptly notify the applicable Seller, with a copy other in writing upon receipt of notice of any information described above required to be furnished to pending or threatened Tax audit or assessment challenging the Final Allocation Schedule. For purposes of this Agreement, “Tax Authority” means any Taxing Authority in connection with the transactions contemplated hereinU.S. or non-U.S. federal, national, state, provincial, county, or municipal or other local government, any subdivision, agency, commission, or authority thereof, or any quasi-governmental body exercising any taxing authority or any other authority exercising Tax regulatory authority.

Allocation. Following The Purchase Price (as increased by the Closing, Purchaser amounts treated as Assumed Liabilities for federal income tax purposes and other amounts treated as taxable sales consideration for federal income tax purposes) shall prepare be allocated among the covenants set forth in Section 5.3 and deliver the Purchased Assets for all purposes (including Tax and financial accounting purposes) in accordance with their respective fair market values pursuant to Sellers an allocation of schedule prepared by Buyer after the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Closing in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the regulations adopted thereunder (the “Asset Allocation”). The applicable Seller shall have thirty (30) days As soon as practicable after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any event no later than 90 days prior to the latest date for filing of the U.S. federal Tax Return that is inconsistent with such Allocation; providedby Seller for the period ending on the Closing Date, howeverBuyer shall deliver a copy of its initial determination of the Asset Allocation to Seller. Seller shall, that nothing contained herein shall prevent within 30 days of receipt of Buyer’s initial determination of the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such initial Asset Allocation, notify Buyer if Seller disagrees with Buyer’s initial determination, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable if Seller does not consent to so notify Buyer within such Allocation30 days, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution initial Asset Allocation shall be final and binding on the Partiesparties. If Seller disagrees with such initial Asset Allocation, Buyer and Seller shall make a good faith effort to resolve the dispute. If Buyer and Seller are unable to resolve their differences within 30 days after Buyer has been notified of Seller’s disagreement with the initial Asset Allocation, then any remaining disputed issues shall be submitted to the Independent Expert, which shall resolve the disagreement in a final binding manner after hearing the views of the parties. The fees and expenses of such accounting firm the Independent Expert shall be borne shared equally between Buyer and Seller. Except as may be required by PurchaserLaw, on the one hand, Buyer and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required will (a) file or cause to be furnished to any Taxing Authority filed all Tax Returns (including Internal Revenue Service Form 8594) in connection a manner consistent with the transactions contemplated hereinAsset Allocation (as determined pursuant to this Section 2.8) and (b) not take any action inconsistent therewith. Any subsequent adjustments to the Purchase Price shall be reflected in the Asset Allocation hereunder in a manner consistent with Regulation Section 1.1060-1.

Allocation. Following (i) The Tax Purchase Price shall be allocated among each of the ClosingPurchased Assets in accordance with Section 1060 of the Internal Revenue Code of 1986, as amended (the “Code”) and the Treasury Regulations promulgated thereunder. No portion of the Tax Purchase Price shall be allocated to any other covenants or agreements contained in this agreement or the Master Services Agreement. (ii) Within eighty (80) days after the date hereof, the Purchaser shall prepare and deliver to Sellers the Seller a written schedule (the “Proposed Valuation and Allocation”) that includes (x) the value of the Warrant Consideration and the Common Stock Consideration and (y) an allocation of the aggregate consideration Tax Purchase Price among Sellers andthe Purchased Assets (which, for purposes of this Section 5(b) and the Proposed Valuation and Allocation and Final Allocation, shall include any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16applicable “goodwill or going concern value”). If the Seller disagrees with the Proposed Allocation, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation may, within twenty (20) days after the Seller’s receipt of the Purchase Price and other consideration paid in exchange for the Purchased AssetsProposed Allocation, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code deliver a written notice (the “Allocation Dispute Notice”) to the Purchaser to such effect, specifying those items with which the Seller disagrees and setting forth the Seller’s proposed valuation and allocation. The Purchaser and the Seller shall use commercially reasonable efforts to reach agreement on the disputed items or amounts within ten (10) days of the Purchaser’s receipt of the Allocation Dispute Notice, which period may be extended for such time as the Purchaser and Seller may agree to in writing (the “Discussion Period”). The Proposed Valuation and Allocation, as prepared by the Purchaser if no Allocation Dispute Notice has been given, as adjusted pursuant to any agreement between the Purchaser and the Seller shall be the final valuation and allocation (the “Final Allocation”). The applicable If the Purchaser and the Seller shall have thirty (30) days after are unable to resolve all disputed items within the delivery Discussion Period, each of the Purchaser and the Seller may separately determine the value of the Warrant Consideration and the Common Stock Consideration and allocation of the Tax Purchase Price (provided that any such determinations in the absence of a Final Allocation to review shall represent at least “more likely than not” reporting positions), and consent to the Allocation in writingthere shall be no Final Allocation. (iii) Each party agrees that, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the if there is a Final Allocation, such Seller and Purchaser shall use such party will (i) be bound by the Final Allocation, (ii) act in strict accordance with the Final Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable LawReturns, including Forms (iii) to the extent each party is required, timely file an IRS Form 8594 and 8023, if applicable, with their respective Tax Returns reflecting the Final Allocation for the taxable year that includes the Closing Date (defined below) and shall to make any timely comparable filings required by applicable state or local Law and (iv) not take no any position in inconsistent with the Final Allocation for any Tax Return purpose, unless required by a “final determination” within the meaning of Section 1313(a) of the Code resulting from a Tax Action initiated by a Tax Authority challenging the Final Allocation, provided that the Purchaser’s cost for the Purchased Assets may differ from the amount so allocated to the extent necessary to reflect its capitalized acquisition costs not included in the amount realized by the Seller. If any Tax Authority challenges the Final Allocation or any allocation resulting therefrom, or, if there is inconsistent no Final Allocation, any other determination of value or allocation of the Tax Purchase Price in accordance with such Allocation; providedthis Section 5(b)(iii), however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out party receiving notice of such Allocationchallenge shall give the other parties prompt written notice thereof and, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such if there is a Final Allocation, the applicable Seller parties shall notify Purchaser in writing use reasonable efforts to preserve the effectiveness of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation.

Allocation. Following No later than ninety (90) days after the Closing, Purchaser shall prepare and deliver to Sellers an allocation final determination of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction Purchase Price and the Finally Determined Adjustment Amount pursuant to Section 6.161.6, Purchaser Buyer shall also prepare and deliver or cause to the applicable be delivered to Seller a proposed an allocation of the Purchase Price (and other amounts treated, for U.S. federal income Tax purposes and applicable state, local, and foreign Tax purposes, as consideration paid in exchange by Buyer to Seller pursuant to this Agreement, including the Assumed Liabilities to the extent properly taken into account for income Tax purposes) among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “Purchase Price Allocation”). The applicable Such allocation shall be determined in a manner consistent with the methodology set forth on Schedule 1.7 hereto (the “Allocation Methodology”). Seller shall have thirty (30) days after immediately following the delivery receipt of the Purchase Price Allocation to review and consent object in writing to Buyer’s determination of the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Purchase Price Allocation, specifying the basis for such Seller objection and Purchaser shall use proposing an alternative allocation; provided, that any such Allocation objection may be based solely on a failure to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms Purchase Price Allocation in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency Allocation Methodology or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationmathematical errors. If the applicable Seller does not consent to no such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement written objection is received within such thirty (30) day period, and thereafter, then the applicable Seller Purchase Price Allocation delivered by Buyer shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be become final and binding on the Partiesparties (and their respective Affiliates). The fees If Seller notifies Buyer of an objection to the Purchase Price Allocation by the end of the thirty (30) day period, the parties shall work together in good faith to resolve any such objection. If ▇▇▇▇▇ and expenses of Seller are unable to resolve any such accounting firm objection within fifteen (15) days thereafter (“Dispute Resolution Period”), then the disputed items on the Purchase Price Allocation (the “Disputed Items”) shall be borne equally submitted to the Accounting Firm within five (5) days after the end of the Dispute Resolution Period for resolution with the costs paid 50% by Purchaser, on the one handSeller and 50% by Buyer, and the applicable Seller, on Accounting Firm shall be instructed to deliver a finalized Purchase Price Allocation addressing the other handDisputed Items as soon as possible. The applicable Seller Accounting Firm will act as an expert (and not an arbitrator) for all purposes of this Agreement and shall provide Purchaserhave no authority to receive oral testimony, conduct a hearing or conduct any independent investigations. The Accounting Firm shall be bound in all respects and Purchaser for all purposes by the definitions hereof and shall provide be limited to determining whether the applicable SellerDisputed Items were determined in accordance with the terms and conditions of this Agreement. The Accounting Firm is not to make any other determination, including with a copy respect to (i) the accuracy of the representations and warranties of any information described above party to this Agreement, or (ii) compliance with any party of its covenants herein. The Parties hereto agree to file all Tax Returns, including IRS Form 8594 and any reports required to be furnished to any Taxing Authority in connection filed under Section 1060 of the Code, consistent with the transactions contemplated hereinPurchase Price Allocation as finally determined hereunder, and no Party hereto shall take any Tax position (whether in audits, Tax Returns, Tax proceedings, or otherwise) that is inconsistent with such allocation, unless required to do so by a “determination” within the meaning of Section 1313 of the Code. The Purchase Price Allocation shall be adjusted, as necessary, to reflect any subsequent adjustments to the Purchase Price pursuant to this Agreement.

Allocation. Following Within thirty (30) Business Days after the Closingfinal resolution of the adjustments provided pursuant to Section 2.4, Purchaser the Buyer shall prepare and deliver provide to Sellers an PMG for its review a schedule which will provide for the allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation sum of the Purchase Price (as adjusted pursuant to Section 2.4) and other consideration paid in exchange for the Assumed Liabilities among the Purchased Assets, prepared which allocation schedule shall be in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and applicable Treasury Regulations thereunder or comparable provisions of state or local law (such schedule, as revised pursuant to this Section 5.3(d) for any Earnout Payments pursuant to Section 2.5 or otherwise the “AllocationAllocation Schedule”). The applicable Seller PMG Companies shall have thirty (30) 10 business days after the delivery of the Allocation to review and consent object to such Allocation Schedule. In the event of such objection, the parties shall resolve any dispute in the manner set forth in Section 2.4. In the event that any adjustment to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If Purchase Price is paid between the applicable Seller consents Parties pursuant to the Allocationterms of this Agreement including as a result of Earnout Payments pursuant to Section 2.5, such Seller the Buyer shall provide the PMG Companies revised Allocation Schedule and Purchaser the principles of this Section 5.2(d) shall use such apply to each revised Allocation to Schedule. Each of the Parties and their respective Affiliates shall, unless otherwise required by a final “determination” (within the meaning of Section 1313(a) of the Code), (i) prepare and file all Tax Returns, including Internal Revenue Service Form 8594, in a timely manner all appropriate Tax filings, including consistent with the preparation and filing of all applicable forms Allocation Schedule (subject to adjustment in accordance with applicable Law, including Forms 8594 this Section 5.2(d) in the event of any adjustment to the Purchase Price) and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall (ii) take no position in any Tax Return Return, audit, proceeding, Tax contest or otherwise that is inconsistent with such Allocation; provided, however, the Allocation Schedule (subject to adjustment in accordance with this Section 5.2(d) in the event of any adjustment to the Purchase Price). In the event that nothing contained herein shall prevent any of the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither allocations set forth in the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment Allocation Schedule are disputed by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such AllocationAuthority, the applicable Seller shall notify Purchaser in writing party receiving notice of such disagreement within dispute shall promptly notify and consult with the other party concerning the resolution of such thirty (30) day perioddispute, and thereafter, the applicable Seller shall attempt use reasonable best efforts to contest such dispute in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection manner consistent with the transactions contemplated hereinAllocation Schedule.

Allocation. Following the Closing, The Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price (and all other consideration paid in exchange for capitalized costs) among the Purchased Assets, prepared Assets in accordance with Section 1060, and if applicable, Section 338, section 1060 of the Tax Code and the Treasury regulations thereunder (the “Allocation”and any similar provision of state, local, or non-U.S. law, as appropriate). The applicable Seller Sellers shall have timely and properly prepare and deliver all such documents, forms and other information as the Purchaser may reasonably request to prepare its proposed allocation. The Purchaser shall deliver such allocation to the Sellers within sixty (60) days after the Closing Date. The Purchaser and the Sellers shall cooperate in good faith to attempt to agree on an allocation of Purchase Price (and all other capitalized costs) within thirty (30) days after the delivery of the Allocation to review and consent Purchaser delivers its proposed allocation to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedSellers. If the applicable Seller consents Purchaser and the Sellers are unable to the Allocation, agree on such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent allocation with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) -day period, then the Purchaser and the Sellers shall engage the Independent Accounting Firm to resolve any unagreed issues regarding such allocation. As promptly as practicable, and in any event not more than 15 days thereafter, the applicable Seller Purchaser and the Sellers shall attempt each prepare and submit a presentation detailing each party’s complete statement of proposed allocation to the Independent Accounting Firm. As soon as practicable thereafter, any unagreed issues reflected in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement allocations shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the PartiesIndependent Accounting Firm. The fees and expenses of such accounting firm the Independent Accounting Firm shall be borne shared equally by Purchaser, on the one handPurchaser and the Sellers. All determinations made by the Independent Accounting Firm, and the applicable Sellerproposed allocation modified by the Independent Accounting Firm, will be final, conclusive and binding on the other handparties hereto. The applicable Seller Purchaser and the Sellers and their Affiliates shall provide Purchaserreport, act, and file Tax Returns (including, but not limited to Internal Revenue Service Form 8594) in all respects and for all Tax purposes consistent with such allocation as agreed to by the Purchaser and the Sellers or as modified by the Independent Accounting Firm. Neither the Purchaser nor the Sellers shall provide the applicable Sellertake any Tax position (whether in audits, tax returns or otherwise) that is inconsistent with a copy of any information described above such allocation unless required to be furnished to any Taxing Authority in connection with the transactions contemplated hereindo so by applicable law.

Allocation. Following The Parties agree to allocate the Closing, Purchaser shall prepare Cash Consideration and deliver to Sellers an allocation of the aggregate consideration Assumed Liabilities (plus any other relevant items) among Sellers and, the Contributed Assets for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared all purposes (including Tax) in accordance with the final allocation schedule as determined in accordance with this Section 1060, and if applicable, Section 338, of the Tax Code 2.4 (the “AllocationAsset Allocation Schedule”). The applicable Seller A draft of the Asset Allocation Schedule shall have be prepared by HoldCo and delivered to the Companies within ninety (90) days following the Closing Date. If, within thirty (30) days after the delivery receipt of the draft Asset Allocation Schedule, the Companies notify HoldCo in writing that the Companies object to review one or more items reflected in the Asset Allocation Schedule, the Companies and consent HoldCo shall negotiate in good faith to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, resolve such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationdispute within thirty (30) days therefrom; provided, however, that nothing contained herein shall prevent if the applicable Seller Companies and Purchaser from settling HoldCo are unable to resolve any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of dispute with respect to the Asset Allocation Schedule within one-hundred and eighty (180) days following the Closing Date, such Allocation, and neither the applicable Seller nor Purchaser dispute shall be required to litigate before any court, any proposed deficiency or adjustment resolved by any Taxing Authority challenging such Allocationthe Accounting Firm. If the applicable Seller does Companies do not consent to such Allocation, the applicable Seller shall notify Purchaser in writing HoldCo of such disagreement a dispute within such thirty (30) day period, and thereafterdays of the receipt of the draft Asset Allocation Schedule, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement draft Asset Allocation Schedule shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Sellerfinal, and such resolution shall be final conclusive and binding on the PartiesCompanies and HoldCo for all purposes of this Agreement. HoldCo and the Companies shall file all Tax Returns (including amended returns and claims for refund) and information reports in a manner consistent with the Asset Allocation Schedule as finally determined hereunder, and neither of them nor any of their respective affiliates will take any position inconsistent therewith on any Tax Return or otherwise, except as otherwise required by applicable Law. The Companies shall pay that portion, if any, of the fees and expenses of such accounting firm shall be borne equally the Accounting Firm equal to 100% multiplied by Purchasera fraction, on the one handnumerator of which is an amount equal to the difference between the Accounting Firm’s determination and the Companies’ determination that is resolved in favor of HoldCo, and the applicable Sellerdenominator of which is the sum total by which HoldCo’s determination and the Companies’ determination differ from the determination of the Accounting Firm. HoldCo shall pay that portion, on if any, of the other hand. The applicable Seller shall provide Purchaser, fees and Purchaser shall provide expenses of the applicable Seller, with a copy of any information described above Accounting Firm that the Companies are not required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinpay hereunder.

Allocation. Following We may, if applicable, at our option convert your entitlement in respect of an Unallocated Account into rights in respect of Precious Metals in an Allocated Account, and vice-versa.1 Where Precious Metal is deposited to the Closingcredit of your Unallocated Account, Purchaser shall prepare and deliver we may from time to Sellers an allocation time convert some or all of that deposit into allocated Precious Metal by designating the relevant number of bars of the aggregate consideration among Sellers andrelevant Precious Metal as allocated to your account, for any transactions contemplated by this Agreement with the intention that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation you will acquire ownership of the Purchase Price specific bars so designated. Any bar so allocated shall comply with the Rules (including those relating to good delivery and fineness) or shall be in such other consideration paid form as may be agreed between us.2 Where we so allocate, your Account Balance shall be reduced to reflect this reduction in unallocated Precious Metal held for you. Subject as provided below, if at any time we so allocate any Precious Metals (the “Converted Precious Metals”) and you have entered into an Allocated Precious Metals Account Agreement with us relating to Precious Metals of the relevant kind, then the Converted Precious Metals shall be held by us upon the terms of that agreement. If you have not entered into such an agreement with us, we shall hold the Converted Precious Metals for your account in accordance with our customary terms at that time for the holding of allocated Precious Metals of the relevant kind. Where we hold for you any Converted Precious Metal, we may also at any time subsequently de-allocate it and return it to your Account Balance. For this purpose, you authorise us as your agent from time to time at our option to transfer to us all your right and title to some or all of the Converted Precious Metals in exchange for the Purchased Assetscreation of a contractual obligation owed by us to you, prepared as recorded in accordance with Section 1060your Unallocated Account, and if applicable, Section 338, to transfer to you Precious Metals of the Tax Code (same amount as such Converted Precious Metals. Where Converted Precious Metals are replaced by a contractual obligation pursuant to this provision, the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser Account Balance on your Unallocated Account shall be required increased to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser reflect this increase in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one handunallocated Precious Metals held for you, and the applicable Seller, balance on the other hand. The applicable Seller your Allocated Account shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinreduced accordingly.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser ▇▇▇▇▇▇▇▇▇ and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the The Purchase Price and other consideration paid in exchange for shall be allocated among the Purchased Assets, prepared Assets as provided in accordance with this Section 1060, and if applicable, Section 338, of the Tax Code 2.10 (the “Asset Allocation”). The applicable Seller ▇▇▇▇▇▇ Entities and Buyer shall have use good faith efforts to agree upon, prior to Closing, an allocation of the balance of the Purchase Price among the Purchased Assets which, if agreed upon within sixty (60) days after the date hereof, will be incorporated in a schedule to be executed by the parties prior to or at Closing. Buyer shall deliver its proposed Asset Allocation to the ▇▇▇▇▇▇ Entities within thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayeddate hereof. If the applicable Seller consents ▇▇▇▇▇▇ Entities and Buyer are unable to so agree, the ▇▇▇▇▇▇ Entities and Buyer shall then promptly retain Bond & ▇▇▇▇▇▇ (the “Appraisal Firm”) to appraise the classes of the Purchased Assets. The Appraisal Firm shall be instructed to perform an appraisal of the classes of Purchased Assets and to deliver a report to the Allocation▇▇▇▇▇▇ Entities and Buyer as soon as reasonably practicable. Buyer and the ▇▇▇▇▇▇ Entities shall bear equally the fees, such Seller costs and Purchaser expenses of the Appraisal Firm. Each party shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsIRS Form 8594 allocating the Purchase Price, including as required by Section 1060 of the preparation and filing of all applicable forms Code, in accordance with applicable Lawthe Asset Allocation. Buyer and each of the ▇▇▇▇▇▇ Entities shall file with their respective Federal income tax return for the tax year in which the Closing occurs, including Forms IRS Form 8594 containing the information agreed upon by the parties pursuant to the immediately preceding sentence. Buyer agrees to report the purchase of the Purchased Assets, and 8023, if applicable, with the ▇▇▇▇▇▇ Entities agree to report the sale of the Purchased Assets on their respective Tax Returns in a manner consistent with the information agreed upon by the parties pursuant to this Section 2.10 and contained in their respective IRS Forms 8594. Notwithstanding anything to the contrary in this Agreement, the provisions of this Section 2.10 shall survive the Closing for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy full period of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinapplicable statute of limitations plus sixty (60) days.

Allocation. Following the Closing, Purchaser The cost of such appraisal firm shall prepare and deliver to Sellers an allocation be borne by Purchaser. Pfizer shall be provided with a copy of the aggregate consideration among Sellers appraiser's report at least 15 working days prior to Closing and, for any transactions contemplated by this Agreement provided that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver Pfizer consents to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code report (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld), conditioned or delayedthe Section 2.9(ii) Allocation shall be made as specified in the report. If the applicable Seller consents Pfizer does not consent to the Allocationappraiser's report, such Seller Pfizer and Purchaser shall use their best efforts to mutually agree prior to Closing (or, if they fail to reach an agreement prior to Closing, the parties shall mutually agree after Closing) on any changes to be made to the report and the Section 2.9(ii) Allocation shall be made as specified in the report so changed. Working capital adjustments pursuant to Section 2.8 and other post-Closing adjustments, if any, to the Aggregate Purchase Price shall be allocated to the Conveyed Company or to the Asset Selling Corporation to which the adjustment relates, and shall be further allocated (if relevant for purposes of any applicable Law) to the assets to which the adjustment relates. The Aggregate Purchase Price allocation to such Allocation to prepare Conveyed Company or Asset Selling Corporation shall be correspondingly increased or decreased. Pfizer and file in a timely manner all appropriate Tax filingsPurchaser acknowledge that, including the preparation and filing of all applicable forms in accordance with applicable LawGAAP, including Forms 8594 the fair market value of the Purchased Assets is not less than the net book value of the Purchased Assets and 8023that, in accordance therewith, if applicableafter all other adjustments to the Allocation are made, the Allocation with their respective Tax Returns for respect to any Asset Selling Corporation, when expressed in the taxable year that includes relevant local currency at the rate of exchange used to determine Final Working Capital, is less than the local currency net book value, determined in accordance with GAAP, of the Purchased Assets of such Asset Selling Corporation as of the Closing Date and shall take no position in any Tax Return that is inconsistent Date, then the Allocation with respect to such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser Asset Selling Corporation shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent adjusted so that it is equal to such Allocation, local currency net book value converted at the applicable Seller shall notify Purchaser in writing rate of such disagreement within such thirty (30) day period, exchange used to determine Final Working Capital and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall corresponding adjustment will be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable made to the applicable Seller, Allocation pro rata with respect to ▇▇▇▇▇▇-▇▇▇▇▇▇▇ Company and such resolution shall be final and binding ▇▇▇▇▇▇ ▇▇▇▇▇▇▇ Trading Co. Ltd. based on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereintheir relative Aggregate Purchase Price allocation.

Allocation. Following Consistent with the ClosingIntended Tax Treatment, the parties hereto agree that the Purchase Price, as adjusted pursuant to this Agreement, plus any other items that are required for federal income Tax purposes to be treated as consideration for the purchase of Orthex’s assets (the “Total Allocable Price”), shall be allocated (the “Allocation”) among the assets of Orthex in a manner consistent with the principles of Section 1060 of the Code (and any similar provision of state or local law, as appropriate) based upon the relative fair market values thereof in accordance with the methodology set forth on Schedule 5.7. Within sixty (60) days following the Closing Date, the Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange Sellers’ Representative for the Purchased AssetsSellers’ Representative’s prompt review and comment, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code draft Allocation (the “Draft Allocation”)) and all supporting schedules for such Draft Allocation. The applicable Seller Sellers’ Representative shall have thirty (30) days after the delivery receipt of the Draft Allocation to review and consent propose in good faith any changes to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Purchaser’s Draft Allocation. If the applicable Seller Sellers’ Representative does not consent object to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement Draft Allocation within such thirty (30) day period, and thereaftersuch Draft Allocation shall become final. If the Sellers’ Representative objects to any portion of the Draft Allocation in writing within thirty (30) days after receipt of the Draft Allocation, the applicable Seller Purchaser and the Sellers’ Representative shall attempt act in good faith to promptly resolve any such disagreementdispute in the thirty (30) days following the Purchaser’s receipt of the Sellers’ Representative’s written objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Sellers’ Representative do not reach agreement within such thirty (30) day period with respect to all items objected to by the Sellers’ Representative with respect to the applicable SellerDraft Allocation, the Purchaser and such resolution shall be final and binding on the PartiesSellers’ Representative will jointly select the Accountant to determine any items upon which agreement has not been so reached. The Accountant shall determine all items upon which agreement has not been so reached with respect to the Draft Allocation within thirty (30) days after the submission of such items to the Accountant. The Purchaser and the Sellers’ Representative shall each bear fifty percent (50%) of the fees and expenses of such accounting firm the Accountant. The Purchaser, the Sellers’ Representative and the Sellers shall each bear one hundred percent (100%) of their own related expenses other than expenses related to the Accountant. The Parties will file timely any forms and statements required under federal, state and local income Tax Laws consistent with the Draft Allocation as agreed to or as finally determined by the Accountant, as the case may be borne equally (the “Final Allocation Schedule”). The Final Allocation Schedule will be revised to take into account any subsequent adjustments to the Purchase Price and any changes to the assumed liabilities or other consideration required to be taken into account under applicable Law, in the manner provided by Sections 751(a) and 1060 of the Code and the Treasury Regulations thereunder. The Purchaser, on the one hand, and the applicable SellerSellers’ Representative, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide each agree to promptly notify the applicable Seller, with a copy other in writing upon receipt of notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following If the ClosingRepresentative disagrees with the Allocation, Purchaser the Representative shall prepare give written notice to Buyer of such disagreement and deliver the specific basis for such disagreement within such 30-day period. Should the Representative fail to Sellers an allocation notify Buyer in writing of a disagreement within such 30-day period, the aggregate consideration among Sellers andRepresentative (on behalf of Sellers) shall be deemed to have agreed with Buyer’s Allocation. If the Representative gives written notice to Buyer of a disagreement and the specific basis for such disagreement within such 30-day period, for then Buyer and the Representative shall negotiate in good faith to resolve any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16disputed items. If, Purchaser shall also prepare and deliver to after a period of 20 days following the applicable Seller a date on which the Representative gives Buyer timely notice of such disagreement, any proposed allocation of change remains disputed, then Sellers, collectively on the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060one hand, and if applicableBuyer, Section 338on the other hand, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of each be entitled to adopt their own positions regarding the Allocation to review the extent of any differences arising from such disputed items, and consent the Representative (on behalf of Sellers) shall be deemed to have otherwise agreed with the Allocation in writing, which consent shall not be unreasonably withheld, conditioned Buyer’s Allocation. To the extent the Parties agree (or delayed. If the applicable Seller consents Representative (on behalf of Sellers) is deemed to agree) on the Allocation, such Seller Allocation, as agreed to (or deemed to be agreed to) is referred to herein as the “Final Allocation.” Buyer and Purchaser Sellers shall use file all Tax Returns (such Allocation as IRS Form 8594 or any other forms or reports required to prepare and file be filed pursuant to Section 1060 of the Code or any comparable provisions of applicable law (“Section 1060 Forms”) in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is consistent with the Final Allocation and refrain from taking any action inconsistent with such Allocationtherewith, unless otherwise required to do so by applicable law or a “determination” within the meaning of Section 1313(a)(1) of the Code; provided, however, that nothing contained herein (i) Buyer’s cost for the Purchased Assets and the covenant not-to-compete described in Section 6.11 may differ from the total amount allocated hereunder to reflect the inclusion in the total cost of items (for example, capitalized acquisition costs) not included in the amount so allocated, (ii) the amount realized by Sellers may differ from the total amount allocated hereunder to reflect transaction costs that reduce the amount realized for federal income Tax purposes, and (iii) neither Seller or any of its Affiliates nor Buyer or any of its Affiliates will be obligated to litigate any challenge to the final Allocation Schedule by a Taxing authority. Buyer and Sellers shall prevent file such Section 1060 Forms timely and in the manner required by applicable Seller law. Buyer and Purchaser from settling Sellers also shall allocate and report any proposed deficiency or adjustment by adjustments to the Purchase Price in accordance with Section 1060 of the Code and the Treasury Regulations thereunder, and any Governmental Authority based upon or arising out allocations made as a result of such Allocationadjustments (to the extent agreed to or deemed to be agreed to, and neither applying the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser same procedures discussed above in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement 2.8(a)) shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to become part of the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation.

Allocation. Following (a) The Purchase Price and any Liability or other amount that is properly included in the amount realized by Seller or cost basis to Buyer with respect to the sale and purchase of the Acquired Assets (the “Tax Purchase Price”) shall be allocated among the Acquired Assets in accordance with Treasury Regulations § 1.1060-1(c). Buyer and Seller (i) shall, at or prior to the Closing, Purchaser agree (a) to reasonable allocation principles, in accordance with Treasury Regulations § 1.1060-1(c); and (b) on an allocation of a portion of the Tax Purchase Price to be allocated to the Owned Real Property; and (ii) agree that the portion of the Tax Purchase Price to be allocated to each of the Michigan Facilities shall be equal to the Michigan Facilities’ Fair Market Value. Within 90 days after the Closing Date, Buyer shall prepare and deliver to Sellers an Seller a draft IRS Form 8594 reflecting the allocation of the aggregate consideration among Sellers andTax Purchase Price consistent with the principles of this Section 2.5, for the allocation principles agreed to at Closing and that takes into account any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price made pursuant to Section 7.2(e). If Seller does not give written notice to Buyer within 30 days after receipt from Buyer of such draft IRS Form 8594 that Seller disagrees with any part or all of such allocation, then such allocation as so proposed by Buyer shall be deemed agreed by Seller and other consideration paid Buyer for purposes of this Section 2.5. If Seller does so give notice of any such objection, then from that time until the expiration of 120 days after the Closing Date, Buyer and Seller shall negotiate in exchange for good faith to reach mutual agreement regarding any matters subject to such objection and the Purchased Assets, prepared in accordance allocation of the Tax Purchase Price consistent with the requirements of this Section 10602.5, and if applicableBuyer and Seller do reach such agreement within such period, then the allocation so agreed upon shall be deemed agreed by the Parties for purposes of this Section 3382.5. In the event that Seller does give notice of any such objection and Buyer and Seller are unable to reach agreement on all such matters, then the allocation of the Tax Code Purchase Price, to the extent not so agreed, shall be determined by Deloitte & Touche LLP, independent public accountants (the “AllocationIndependent Accountants”). The applicable Parties agree that they shall jointly instruct the Independent Accountants to (A) make their determination of the allocation of the Tax Purchase Price based on their independent review (which will be in accordance with the guidelines and procedures set forth in this Agreement) and, at the Independent Accountants discretion, a one-day conference concerning the amount in dispute, at which conference each of Buyer and Seller shall have thirty (30) days after the delivery of the Allocation right to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance present its respective position with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent respect to such Allocationdispute and have present its respective advisors, the applicable Seller shall notify Purchaser counsel and accountants, (B) render a final resolution in writing of such disagreement within such thirty to Buyer and Seller (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such which final resolution shall be final requested by Buyer and Seller to be delivered not more than 30 days following submission of such disputed matters), which shall be final, conclusive and binding on the PartiesParties with respect to the allocation of the Tax Purchase Price as finally determined by the Independent Accountants, and (C) provide a written report to Buyer and Seller, if requested by either of them, which sets forth in reasonable detail the basis for the Independent Accountants’ final determination. No appeal from such determination shall be permitted. The fees and expenses of such accounting firm the Independent Accountants shall be borne equally 50% by Purchasereach of Buyer and Seller. Judgment upon any decision by the Independent Accountants may be enforced by any court having jurisdiction thereof. The final allocation of Tax Purchase Price as agreed upon by Buyer and Seller or as determined by the Independent Accountants is hereinafter referred to as the “Allocation.” (b) The Buyer shall be entitled to revise the Allocation, on in accordance with Code Section 1060 and the one handTreasury Regulations, to appropriately take into account any payments made under this Agreement treated as an adjustment to the consideration for federal, state and local income tax purposes, including, without limitation, to implement the Adjustment Amount (to the extent the Adjustment Amount has not been finally determined as of the time the Allocation has been determined) and to account for the payment of any Earn-Out Amounts and shall promptly provide the Seller with such revisions to the Allocation. The Seller shall have the opportunity to object to such revisions pursuant to the same provisions under Section 2.5(a) that are applicable to the original Allocation, and any disputes shall be resolved in accordance with the applicable Sellerprovisions of Section 2.5(a). (c) The Parties agree that the Allocation is reasonable and covenant and agree that they will (i) report, on the other hand. The applicable Seller shall provide Purchaseract and file Tax Returns, and Purchaser shall provide any other filings, declarations or reports with the applicable Seller, with a copy of any information described above IRS or other taxing authorities in respect thereof including the reports required to be furnished to any Taxing Authority filed under Code Section 1060, in connection all respects and for all purposes consistent with the transactions contemplated hereinAllocation (including any adjustment thereto made pursuant to Section 2.5(a) of this Agreement) unless otherwise required pursuant to a final determination (within the meaning of Code Section 1313(a)(1) (but not (a)(2), (a)(3), or (a)(4) without all of the Parties’ prior written consent)) or corresponding provision of state, local or foreign Tax law); and (ii) promptly advise each other regarding the existence of any Tax audit, controversy or litigation related to the Allocation.

Allocation. Following The Purchase Price shall be allocated among the Assets as provided in this Section (the ---------- “Asset Allocation”). The Emmis Entities and Buyer shall use good faith efforts to agree upon, prior to Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price among the Purchased Assets which, if agreed upon within sixty (60) days after the date hereof, will be incorporated in a schedule to be executed by the parties prior to or at Closing. If the Emmis Entities and other consideration paid in exchange for Buyer are unable to so agree, the Emmis Entities and Buyer shall then promptly retain the Appraisal Firm to appraise the classes of the Purchased Assets. The Appraisal Firm shall be instructed to perform an appraisal of the classes of Purchased Assets and to deliver a report to the Emmis Entities and Buyer as soon as reasonably practicable. Buyer and the Emmis Entities shall bear equally the fees, costs and expenses of the Appraisal Firm. The Emmis Entities shall use reasonable efforts to make available to Buyer and the Appraisal Firm copies of any appraisals prepared in connection with the Emmis Entities' acquisition of the Station. Each party shall prepare IRS Form 8594 allocating the Purchase Price in accordance with Section 10601060 of the Code and in accordance with the Asset Allocation, and if applicable, Section 338, of the Tax Code shall forward it within ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery of the Allocation to review and consent Closing Date to the Allocation in writingother party for their approval, which consent approval shall not be unreasonably withheld, conditioned or delayed. If Buyer and the applicable Seller consents to the Allocation, such Seller and Purchaser Emmis Entities shall use such Allocation to prepare and each file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns Federal income tax return for the taxable tax year that includes in which the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; providedoccurs, however, that nothing contained herein shall prevent IRS Form 8594 containing the applicable Seller and Purchaser from settling any proposed deficiency or adjustment information agreed upon by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable parties pursuant to the applicable Seller, and such resolution shall be final and binding on immediately preceding sentence. Buyer agrees to report the Parties. The fees and expenses purchase of such accounting firm shall be borne equally by Purchaser, on the one handPurchased Assets, and the applicable Seller, Emmis Entities agree to report the sale of the Assets on their respective tax returns in a manner consistent with the other handinformation agreed upon by the parties pursuant to this Section and contained in its respective IRS Form 8594. The applicable Seller shall provide Purchaser, and Purchaser Each party shall provide the applicable Seller, other party with a copy of any information described above required to be furnished to any Taxing Authority in connection its IRS Form 8594 as filed with the transactions contemplated hereinInternal Revenue Service. Notwithstanding anything to the contrary in this Agreement, the provisions of this Section 2.10 shall survive the Closing ------------ for the full period of any applicable statute of limitations plus sixty (60) days.

Allocation. Following Within ninety (90) days after the ClosingClosing Date, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule allocating the Purchase Price (and any other amounts treated as consideration paid in exchange for Tax purposes) among (a) the Purchased Assets, prepared equity interests of ▇▇▇▇▇▇ Paving and (b) assets of Slats ▇▇▇▇▇ in accordance with the requirements of Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (the “Allocation Schedule”) and shall deliver a draft Allocation Schedule to the Seller Representative for his review. The Seller Representative shall have the right to review the Allocation Schedule and shall notify Purchaser in writing of any objections within fifteen (15) days after receipt of the Allocation Schedule. The Seller Representative and Purchaser agree to use commercially reasonable efforts to reach an agreement on any and all disputed items in the draft Allocation Schedule within twenty (20) days after Purchaser’s receipt of the Seller Representative’s written notice of its dispute of any items set forth in the Allocation Schedule (such final allocation, the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller Representative and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3any disputed items within such twenty (20) day period (or such longer period as may be mutually agreed to by the Seller Representative and Purchaser), such disagreement then the disputed item(s) shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable referred to the applicable Seller, and such resolution Accounting Referee. The determination of the Accounting Referee shall be final and binding on conclusive for purposes of this Section 2.8 and the Parties. The fees and expenses costs of such accounting firm the Accounting Referee shall be borne paid equally by PurchaserSellers, on the one hand, and the applicable SellerPurchaser, on the other hand. The applicable Seller shall provide Purchaser, Sellers and Purchaser shall provide their respective Affiliates shall: (i) file all Tax Returns (including Internal Revenue Form 8594, if applicable) consistent with the Allocation; (ii) upon becoming aware of a challenge to the 26 Allocation by a Governmental Authority, promptly notify the other party of the nature of such dispute, and cooperate in good faith to preserve the effectiveness of the Allocation, to the extent consistent with applicable Seller, Law; (iii) treat any subsequent adjustments to the Purchase Price consistently with a copy of any information described above the Allocation; and (iv) cooperate with each other in preparing Tax Returns and other documents required to be furnished to any Taxing Authority filed or maintained in connection with the transactions contemplated herein.by this Agreement. 2.9

Allocation. Following (a) The Purchase Price and the ClosingAssumed Liabilities shall be allocated among the Assets and the Shares as provided in Section 3.7(b). If the Purchase Price is adjusted pursuant to this Agreement, Purchaser then Schedule 3.7 shall be revised to reflect such adjustment, which shall be made to the Assets or Shares to which the adjustment relates to arrive at a revised allocation. Any Section 3.4(e) Adjustment paid pursuant to Section 3.4(e) shall be allocated pro rata among the Assets and Shares that are ultimately transferred pursuant to this Agreement, with such allocation to be made no later than the time at which the final disposition of all Delayed Shares and Delayed Assets is known and all such amounts have been paid. To the extent permitted by Applicable Law, the allocation, as so determined, shall bind the parties for all purposes, including in respect of Tax and UK stamp duty, provided that for Tax and UK stamp duty purposes the parties may make provisional allocations of any Section 3.4(e) Adjustment based on reasonable estimates of the final allocation, and such adjustments as are necessary to conform the provisional allocations to the final allocations. None of Conopco, Buyer or their respective Affiliates shall take a position in any Tax or UK stamp duty proceeding or audit or otherwise that is inconsistent with the allocation made pursuant to this Section 3.7 except as required by Applicable Law and they shall consult with each other with respect to any Tax or UK stamp duty audit, controversy or litigation relating to the allocation. Conopco, Buyer and their respective Affiliates shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for on a basis consistent with the taxable year that includes the Closing Date foregoing allocation, and shall not take no any inconsistent Tax reporting Table of Contents position in except as required by Applicable Law. Each party shall provide the other with a copy of its proposed Internal Revenue Service Form 8594 relating to this transaction (and any comparable state, local, or foreign form or schedule) not later than ten days prior to filing of the Tax Return to which the form or schedule relates. (b) As soon as reasonably practicable following the date hereof, Conopco and Buyer shall jointly engage Conopco’s Accountants to make an independent recommendation and determination of the respective values of the Assets and Shares based on the principles set forth in Schedule 3.7 hereto. Schedule 3.7 shall also specify the Shares of the non-U.S. and non-U.K. Companies and the Assets of the non-U.S. businesses that is inconsistent will comprise the Note Shares and Assets. Conopco’s Accountants shall perform such determination based solely on such principles and shall not communicate or consult on an ex parte basis with either Conopco or Buyer with respect thereto. Within 60 Business Days following the date hereof, Conopco’s Accountants shall present to Conopco and Buyer simultaneously a report containing the results of its determination as to the respective amounts allocated to the Assets and Shares, together with the schedules and supporting documentation on which such Allocation; provided, however, that nothing contained herein determination was based. Each of Conopco and Buyer shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out have ten Business Days following delivery of such Allocationreport to review the determination of Conopco’s Accountants. In connection with its review of such report, Buyer may consult with Buyer’s Accountants. Following such ten-Business Day period, each of Conopco and Buyer shall deliver to the other party hereto, and neither to Conopco’s Accountants, a written list of its respective comments and disagreements with the applicable Seller nor Purchaser determination of Conopco’s Accountants. Promptly thereafter, Conopco, Buyer and Conopco’s Accountants shall be required consult with one another as a group (but not separately) as to litigate before any court, any proposed deficiency or adjustment the determination made by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodConopco’s Accountants, and thereafterConopco’s Accountants shall consider equally the comments of Conopco and Buyer with respect thereto. Following such consultation, the applicable Seller Conopco’s Accountants shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve make a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable final determination as to the applicable Sellerrespective amounts allocated to the Assets and Shares based on the principles set forth in Section 3.7(a) and on Schedule 3.7 hereto, and such resolution which determination shall be final and binding on upon the Partiesparties as to the values of the Assets and Shares, absent manifest error or a violation by Conopco’s Accountants of the standards (including independence standards) and principles set forth in this Section 3.7. The fees cost of Conopco’s Accountants’ review and expenses of such accounting firm determination shall be borne equally as to 10/13 by Purchaser, on the one hand, Buyer and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein3/13 by Conopco.

Allocation. Following No later than sixty (60) days after the Closingdetermination of the Final Closing Purchase Price pursuant to Section 2.6, Purchaser the Buyer shall prepare and deliver provide to the Sellers an allocation of statement that provides the aggregate consideration manner in which the Final Closing Purchase Price, the Assumed Liabilities and all other items required to be taken into account for U.S. federal income Tax purposes (collectively, the “Total Tax Consideration”) shall be allocated among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Acquired Assets, prepared which allocations shall be made in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the applicable Treasury Regulations thereunder (the “AllocationAllocation Statement”), provided, however, that the Allocation Statement shall be subject to the review of the Sellers. The applicable Seller shall have If the Sellers do not object to the Allocation Statement by written notice to the Buyer within thirty (30) days after receipt by the delivery Sellers of the Allocation Statement, then the Allocation Statement shall be deemed to review have been accepted and consent agreed upon, and final and conclusive, for purposes of this Agreement. If the Sellers object to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such AllocationStatement, the applicable Seller Sellers shall notify Purchaser the Buyer in writing of their objection to the Allocation Statement and shall set forth in such disagreement within written notice the disputed item, and the Buyer and the Sellers shall act in good faith to resolve any such dispute for a period of thirty (30) day perioddays thereafter. If, and thereafterwithin thirty (30) days of the Sellers’ delivery of a valid written notice of objection to the Allocation Statement, the applicable Seller shall attempt Buyer and the Sellers have not reached an agreement regarding the disputed item or items specified in good faith to promptly resolve any such disagreement. If written notice, the Parties cannot resolve a disagreement under this Section 3.3, such disagreement dispute shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Accounting Firm in accordance with the dispute resolution mechanism set forth in Section 2.6(c). In the event that any adjustment to the applicable SellerFinal Closing Purchase Price is paid between the parties pursuant to the terms of this Agreement (or there is otherwise an adjustment to the Total Tax Consideration hereunder), and such resolution the Buyer shall be final and binding on promptly provide the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, Sellers a revised Allocation Statement and the applicable Seller, on the other hand. The applicable Seller principles of this Section 2.7(a) shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required apply to be furnished to any Taxing Authority in connection with the transactions contemplated hereineach such revised Allocation Statement.

Allocation. Following The Purchase Price shall be allocated among the ClosingPurchased Assets as provided in this ---------- Section (the “Asset Allocation”). Upon execution of this Agreement, Purchaser the Emmis Entities and Buyer shall retain the Appraisal Firm to appraise the classes of the Purchased Assets. The Appraisal Firm shall be instructed to perform an appraisal of the classes of Purchased Assets and to deliver a report to the Emmis Entities and Buyer as soon as reasonably practicable (the “Appraisal Report”). Buyer shall pay the fees, costs and expenses of the Appraisal Firm. The Emmis Entities shall use reasonable efforts to make available to Buyer and the Appraisal Firm copies of any appraisals prepared in connection with the Emmis Entities’ acquisition of the Station. Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of IRS Form 8594 allocating the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 10601060 of the Code and in accordance with the Asset Allocation, and if applicable, Section 338, shall forward it to the Emmis Entities for their approval promptly following the completion of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writingAppraisal Report, which consent approval shall not be unreasonably withheld, conditioned or delayed. If Buyer and the applicable Seller consents to the Allocation, such Seller and Purchaser Emmis Entities shall use such Allocation to prepare and each file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns Federal income tax return for the taxable tax year that includes in which the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; providedoccurs, however, that nothing contained herein shall prevent IRS Form 8594 containing the applicable Seller and Purchaser from settling any proposed deficiency or adjustment information agreed upon by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable parties pursuant to the applicable Seller, and such resolution shall be final and binding on immediately preceding sentence. Buyer agrees to report the Parties. The fees and expenses purchase of such accounting firm shall be borne equally by Purchaser, on the one handPurchased Assets, and the applicable SellerEmmis Entities agree to report the sale of the Purchased Assets, on their respective tax returns in a manner consistent with the other handinformation agreed upon by the parties pursuant to this Section and contained in its respective IRS Form 8594. The applicable Seller Notwithstanding anything to the contrary in this Agreement, the provisions of this Section 2.9 shall provide Purchaser, and Purchaser shall provide survive the applicable Seller, with a copy Closing for the full period of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinapplicable statute of limitations ----------- plus sixty (60) days.

Allocation. Following If both Loss covered by this Policy and loss not covered by this Policy are incurred, either because a Claim against the ClosingInsured includes both covered and uncovered matters or covered and uncovered parties, Purchaser then the Insured and the Company shall prepare allocate such amount between covered Loss and deliver uncovered loss based upon the relative legal and financial exposures of the parties to Sellers covered and non-covered matters and, in the event of a settlement in such Claim, also based upon the relative benefits to the parties from such settlement. The Company shall not be liable under this policy for the portion of such amount allocated to non-covered loss. If the Insured and the Company agree on an allocation of Defence Costs, then the aggregate consideration among Sellers Company shall advance on a current basis Defence Costs allocated to covered Loss. If the Insured and the Company cannot agree on an allocation: a. no presumption as to allocation shall exist in any arbitration, suit or other proceeding; b. the Company shall advance on a current basis Defence Costs which the Company believes to be covered under this Policy until a different allocation is negotiated, arbitrated or judicially determined; and c. the Company, for any transactions contemplated if requested by this Agreement that do not constitute an Agreed G Transaction pursuant the Insured, shall submit the dispute to Section 6.16binding arbitration. The arbitration shall be conducted in Mumbai. The provisions of the Indian Arbitration and Conciliation Act, Purchaser 1996 and the rules framed thereunder shall also prepare and deliver apply except with respect to the applicable Seller a proposed allocation selection of the Purchase Price and other consideration paid in exchange for arbitration panel, which shall consist of one arbitrator appointed by the Purchased AssetsInsured, prepared in accordance with Section 1060one arbitrator appointed by the Company, and if applicable, Section 338, of a third independent arbitrator selected by the Tax Code (first two arbitrators. If either the “Allocation”). The applicable Seller shall have Insured or the Company fails to appoint their respective arbitrators within thirty (30) days after the delivery request by the Insureds, then such arbitrators(s) shall be appointed in accordance with the provisions of the Allocation to review Indian Arbitration and consent to the Allocation in writingConciliation Act, which consent shall not be unreasonably withheld, conditioned or delayed1996. If the applicable Seller consents first two arbitrators fail to agree on the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement third arbitrator within such thirty (30) day perioddays following the appointment of the second arbitrator, and thereafter, then the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement third arbitrator shall be resolved by an independent accounting firm chosen by Purchaser appointed in accordance with the provisions of the Indian Arbitration and reasonably acceptable Conciliation Act, 1996. Any negotiated, arbitrated or judicially determined allocation of Defence Costs on account of a Claim shall be applied retroactively to all Defence Costs on account of such Claim, notwithstanding any prior advancement to the applicable Seller, and such resolution contrary. Any allocation or advancement of Defence Costs on account of a Claim shall be final and binding not apply to or create any presumption with respect to the allocation of other Loss on the Parties. The fees and expenses account of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other handClaim. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with As a copy condition of any information described above required payment of Defence Costs the Company may, at its sole option, require a written undertaking on terms and conditions satisfactory to the Company guaranteeing the repayment of any Defence Costs paid to or on behalf of any Insured if it is finally determined that Loss incurred by such Insured would not be furnished to any Taxing Authority in connection with the transactions contemplated hereincovered.

Allocation. Following (i) Within one hundred eighty (180) days after the Closing, Purchaser Seller shall prepare and deliver to Sellers an allocation of set forth in a schedule (the aggregate consideration among Sellers and“Allocation Schedule”), for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price Closing Consideration Amount (as adjusted pursuant to this Agreement) plus any liabilities properly taken into account for U.S. federal Income Tax purposes. Such allocation shall be made among the stock of each Company, each of the Transferred Assets and other consideration paid in exchange for each of the Purchased Assets, prepared in accordance with assets of each Section 1060338(h)(10) Company, and if applicableshall be consistent with applicable Law. The Allocation Schedule shall be amended by the parties hereto to reflect any subsequent adjustments to the purchase price. (ii) If Buyer disagrees with any item in the Allocation Schedule, Section 338the parties shall negotiate in good faith to resolve the dispute. If Buye▇ ▇▇▇ Seller are unable to resolve the dispute within fifteen (15) days, of the Tax Code they shall jointly select one appraisal expert (the “AllocationAccounting Firm”). The applicable As promptly as practicable thereafter (and in any event within five (5) Business Days), Buyer and Seller shall have each prepare and submit a presentation detailing each party’s complete statement of proposed resolution of the dispute to the Accounting Firm. As soon as practicable thereafter (and in any event within thirty (30) days after days), Buyer and Seller shall cause the delivery Accounting Firm to choose one of the Allocation parties’ positions based solely upon the presentations by Buye▇ ▇▇▇ Seller. The fees, costs and expenses of the Accounting Firm shall be allocated to review and consent borne by Buye▇ ▇▇▇ Seller based on the inverse of the percentage that the Accounting Firm’s determination (before such allocation) bears to the Allocation total amount of the total items in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents dispute as originally submitted to the AllocationAccounting Firm. For example, such Seller should the items in dispute total in amount to $1,000 and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms Accounting Firm determines that $600 should be allocated in accordance with applicable LawSeller’s position, including Forms 8594 60% of the costs of its review would be borne by Buyer and 802340% of the costs would be borne by Seller. All determinations made by the Accounting Firm shall be final, if applicableconclusive and binding on the parties absent manifest error. (iii) Seller and Buyer shall not, with and shall cause their respective Tax Returns for the taxable year that includes the Closing Date and shall Affiliates not to, take no any position in on any Tax Return Return, in connection with any Tax Claim, or - 27 - otherwise, that is inconsistent with such Allocation; providedthe Allocation Schedule, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency as amended for resolution of disputes or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable adjustments to the purchase price, unless required by applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinLaw.