Common use of Contests Clause in Contracts

Contests. (a) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Stockholder Representative in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser or of any of the Company and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VII; provided, however, that a failure to give such notice will not affect the Purchaser's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VII except to the management and control extent, if any, that, but for such failure, the Stockholders could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that the Stockholders acknowledge in writing their liability under this Agreement to hold the Purchaser, the Company and the Subsidiaries harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 7.01(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Stockholder Representative shall have the right at its the Stockholders' expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which the Stockholders have acknowledged their liability; the Purchaser also may participate in any such audit or proceeding and, if the Stockholder Representative does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Stockholder Representative setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Stockholders have acknowledged their liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Stockholders (as evidenced by its acknowledgment under this Section 7.03) and the Purchaser, the Company or any Subsidiary could be liable, (i) any FIS Group company both the Purchaser and the Stockholder Representative may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VII by FIS or by LPSthe Purchaser and the Stockholder Representative. (d) The party that is controlling Neither the Stockholders nor the Stockholder Representative shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (any Tax audit or proceeding that would adversely affect the “Controlling Party”): (i) in Purchaser for such year or a subsequent year without the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits written consent of the deficiencyPurchaser, which consent may not be unreasonably withheld. The Purchaser shall not enter into any compromise or agree to settle any claim pursuant to any Tax audit or adjustment proceeding that is would adversely affect any Stockholder for such year or a subsequent year without the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates Stockholder Representative, which consent may not be unreasonably withheld. The Purchaser and the Stockholders (including the Stockholder Representative) agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofcooperate, and the Non-Controlling Party shall have Purchaser agrees to cause the right Company and the Subsidiaries to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (ai) Except as otherwise provided After the Closing Date, CCE and ETP each shall notify the other party in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving writing within ten (10) Business Days’ prior written notice days of the commencement of any Tax audit or administrative or judicial proceeding affecting the Taxes of TPC that, if determined adversely to the Indemnifying Party setting forth taxpayer (the terms and conditions “Tax Indemnified Party”) or after the lapse of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee time would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue grounds for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled indemnification under this Section 6.2 5.6 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Tax Indemnifying Party” and a “Tax Claim”) with ). Such notice shall contain factual information describing any asserted Tax liability in reasonable detail and shall include copies of any notice or other document received from any Tax authority in respect of any such asserted Tax liability. Failure to give such notification shall not affect the indemnification provided in this Section 5.6 except to the extent the Tax Indemnifying Party shall have been prejudiced as a draft copy of the portion result of such correspondence or filing failure (except that relates the Tax Indemnifying Party shall not be liable for any expenses incurred during the period in which the Tax Indemnified Party failed to give such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authoritynotice). Thereafter, the Non-Controlling Tax Indemnified Party shall deliver to the Tax Indemnifying Party, as promptly as possible but in no event later than ten (10) days after the Tax Indemnified Party’s reasonable comments receipt thereof, copies of all relevant notices and changes on such draft copy of such correspondence or filing, and documents (Cincluding court papers) provide received by the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; andTax Indemnified Party. (ii) shall provide In the Non-Controlling Party with notice reasonably in advance ofcase of an audit or administrative or judicial proceeding involving any asserted liability for Taxes relating to any Taxable years or periods ending on or before the Closing Date, and the Non-Controlling Party CCE shall have the right right, at its expense, to attendcontrol the conduct of such audit or proceeding; provided, however, that if CCE does not timely take control of such audit or proceeding, ETP may, at its expense, control the conduct of the audit or proceeding. In the case of an audit or administrative or judicial proceeding involving any meetings asserted liability for Taxes relating to any Straddle Period, ETP shall have the right, at its expense, to control the conduct of such audit or proceeding; provided, however, that (A) ETP shall keep CCE reasonably informed with respect to the status of such audit or proceeding and provide CCE with copies of all written correspondence with respect to such audit or proceeding in a timely manner and (B) if such audit or proceeding would be reasonably expected to result in a material increase in Tax liability of TPC for which CCE would be liable under this Section 5.6, CCE may participate in the conduct of such audit or proceeding at its own expense. (iii) In the case of an audit or administrative or judicial proceeding involving any asserted liability for Taxes relating to any Taxable years or periods beginning after the Closing Date, ETP shall have the right, at its expense, to control the conduct of such audit or proceeding. (iv) ETP and CCE shall reasonably cooperate in connection with any Tax Claim, and such cooperation shall include the provision to the Tax Authority (including meetings with examiners) or hearings or proceedings before Indemnifying Party of records and information that are reasonably relevant to such Tax Claim and making employees available on a mutually convenient basis to provide additional information and explanation of any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestmaterial provided hereunder.

Contests. (a) Except as Whenever any Taxing Authority asserts a claim, makes an assessment, or otherwise provided in disputes the amount of Taxes for which Seller, and not Purchaser, is liable under this Agreement, the respective Filing Party Purchaser shall upon receipt of such assertion, promptly, but in no event more than twenty (20) Business Days from such receipt, inform Seller in writing and Seller shall have the right to controlcontrol any resulting proceedings and to determine whether and when to settle any such claim, contestassessment or dispute to the extent such proceedings or determinations affect the amount of Taxes for which Seller may be liable under this Agreement and does not materially affect the amount for which Purchaser is liable under this Agreement. Whenever any Taxing Authority asserts a claim, makes an assessment or otherwise disputes the amount of Taxes for which Purchaser, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) andnot Seller, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability is liable under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Purchaser shall have the right at its expense to participate in control any resulting proceedings and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of to determine whether and when to settle any such Contest for a Pre-Distribution Periodclaim, the Filing Party may defend the same in such manner as it may deem appropriateassessment or dispute, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice except to the Indemnifying Party setting forth extent such proceedings affect the terms amount of Taxes for which Seller is liable under this Agreement. Whenever any Taxing Authority asserts a claim, makes an assessment or otherwise disputes the amount of Taxes for which both Seller and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues Purchaser may be liable, (i) relating to a potential adjustment for which the Indemnifying each such Party has liability and may participate in any resulting proceedings, (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee proceedings shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by the Party that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) taxable periods and (ciii) neither Party shall settle the proceedings without the consent of this Agreement (the “Controlling other Party”): (i) , which shall not be unreasonably withheld, conditioned or delayed, provided however, that when an amount in dispute is $250,000 or less, the case Party that would bear the burden of the greater portion of the sum of the adjustment and any material correspondence or filing submitted corresponding adjustments that may reasonably be anticipated for future taxable periods may settle any such proceeding on behalf of both Parties without the consent of the other Party if the Party bearing the greater burden obtains a Tax Opinion, on which both Parties may rely, to the Tax Authority or any judicial authority effect that relates to the merits settlement is reasonable based on the facts and circumstances of the deficiency, claim or adjustment that issue which is the subject basis of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided If any Tax Authority asserts, proposes or recommends a deficiency, claim or adjustment that, if sustained, could result in Taxes for which the Non-Filing Party is responsible under this Agreement, then upon request by the respective Non-Filing Party, the Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating continue to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) andcontest, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted and the Filing Party shall keep the Non-Filing Party informed in a timely manner reasonably in advance of all actions taken or assessed proposed to be taken by the Filing Party in connection with such deficiency, claim or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemadjustment. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party Audit with respect to such any Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution PeriodItem, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues.shall: (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i1) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the such deficiency, claim or adjustment that is the subject of such Contest shall (Ai) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) Filing Party with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (Bii) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Filing Party’s reasonable 's comments and changes on such draft copy of such correspondence or filing, and (Ciii) provide the Non-Controlling Filing Party with a final copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment; and; (ii2) shall provide the Non-Controlling Filing Party with notice reasonably in advance of, and the Non-Controlling Filing Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to such deficiency, claim or adjustment; and (3) at the Filing Party's reasonable request (or upon the Filing Party's consent to a request by the Non-Filing Party, which consent shall not be unreasonably withheld), the Non-Filing Party shall assume responsibility for (i) contesting and presenting the merits with respect to any deficiency, claim or adjustment that that, if sustained, would result in Taxes for which the Non-Filing Party is responsible under this Agreement, or (ii) resolving, settling or agreeing to any such deficiency, claim or adjustment. Any such request (or consent) by the Filing Party shall be subject to the Non-Filing Party's continued compliance with the conditions of Section 6.4 of this Agreement and to such Contestother conditions as the Filing Party and Non-Filing Party reasonably agree.

Contests. (a) Except as otherwise provided If any Tax Authority asserts, proposes or recommends a deficiency, claim or adjustment that, if sustained, could result in Taxes for which the Non-Filing Party is responsible under this Agreement, then upon request by the respective Non-Filing Party, the Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating continue to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) andcontest, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted and the Filing Party shall keep the Non-Filing Party informed in a timely manner reasonably in advance of all actions taken or assessed proposed to be taken by the Filing Party in connection with such deficiency, claim or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemadjustment. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party Audit with respect to such any Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution PeriodItem, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues.shall: (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i1) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the such deficiency, claim or adjustment that is the subject of such Contest shall (Ai) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) Filing Party with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (Bii) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Filing Party’s reasonable 's comments and changes on such draft copy of such correspondence or filing, and (Ciii) provide the Non-Controlling Filing Party with a final copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment; and; (ii2) shall provide the Non-Controlling Filing Party with notice reasonably in advance of, and the Non-Controlling Filing Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to such deficiency, claim or adjustment; and (3) at the Filing Party's reasonable request (or upon the Filing Party's consent to a request by the Non-Filing Party, which consent shall not be unreasonably withheld), the Non-Filing Party shall assume responsibility for (i) contesting and presenting the merits with respect to any deficiency, claim or adjustment that that, if sustained, would result in Taxes for which the Non-Filing Party is responsible under this Agreement, or (ii) resolving, settling or agreeing to any such deficiency, claim or adjustment. Any such request (or consent) by the Filing Party shall be subject to the Non-Filing Party's continued compliance with the conditions of Section 7.4 of this Agreement and to such Contestother conditions as the Filing Party and Non-Filing Party reasonably agree.

Contests. (a1) Except as otherwise provided in Subject to the provisions of this AgreementSection 4.05(f) ------- Stockholders shall have the right, at their own expense, to control, manage and be responsible for any audit, contest, or similar proceeding with respect to Income Taxes for any Taxable year or period ending on or before the respective Filing Party Closing Date and shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree contest in its discretion any such audit, contest or proceeding; provided, however, that (i) Stockholders shall not have the right to control any deficiency, claim such proceeding unless they first acknowledge in writing their obligation to fully indemnify Buyers for the Taxes at issue in the proceeding; (ii) no settlement or adjustment proposed, asserted or assessed in connection with or as a result disposition of any such Contest. The Filing Party’s rights proceeding shall extend be made without Buyers' consent (which consent shall not be unreasonably withheld) if the same reasonably could be expected to affect Buyers' liability for Tax in any matter pertaining to the management and control taxable period or portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, a taxable period ending after the date of execution of this Agreement, in the case of a Contest that relates to a Closing Date; (iii) Buyers and Stockholders shall jointly control any Income Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) proceeding relating to a potential adjustment for which taxable period that begins before, and ends after, the Indemnifying Party has liability Closing Date; and (iiiv) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party Buyers shall have the right to attendattend and participate in (but not control) at its own expense, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority proceeding to the extent they relate that it relates to Income Taxes, other than Income Taxes for which the deficiencyCompany filed a Tax Return as part of the consolidated, claim combined, or adjustment that unitary group of which the Stockholders are the common parent. (2) Except for proceedings the control of which is determined pursuant to Section 4.05(f)(1) above, Buyers shall, at their own ------- expense, control, manage and solely be responsible for any audit, contest, claim, proceeding or inquiry with respect to Income Taxes for any Taxable year or period ending after the subject Closing Date, and shall have the exclusive right to settle or contest any such audit, contest, claim, proceeding or inquiry without the consent of such Contestany other party.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Purchaser and the Seller shall promptly notify the other Party in writing of any proposed Tax assessment, of the commencement of any Tax audit, administrative or judicial Tax proceeding, or of any other Tax demand or Tax claim with respect to the Acquired Companies or otherwise which, if determined adversely or after the lapse of time, would be reasonably expected to result in: (i) Taxes for which the Seller is reasonably likely to incur an indemnification obligation under Section 9.02 or (ii) a decrease to the Closing Date Payment Amount, as determined in accordance with Section 2.06 (a “Contest”); provided that any failure to provide such notification shall not affect the Seller’s indemnification obligation under this Agreement with respect to such Contest. Such notice shall contain factual information (to the extent known to the applicable Party or any of its Affiliates) describing the asserted Tax Liability in reasonable detail and shall include copies of any notice or other document received from any Taxing Authority in respect of any such asserted Tax Liability. (b) The Seller shall (or shall cause the Acquired Companies to) control any such Contest with respect to Tax periods ending on or prior to the Closing Date, and the Purchaser shall (or shall cause the Acquired Companies to) control any such Contest with respect to Tax periods ending after the Closing Date; provided, however, that (i) the non-controlling Party shall have the right to control, contest, participate in such Contests and represent attend any meetings or conferences with the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement relevant Taxing Authority at its own expense; (other than a Tax Return described in Section 6.2(bii) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights the controlling Party shall extend to any matter pertaining to provide the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing non-controlling Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in a timely and control the conduct reasonably detailed account of each phase of such Contest. If ; and (iii) the Indemnifying controlling Party does shall not assume the defense of any settle such Contest for a Prewithout first obtaining the non-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ controlling Party’s prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues consent (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to shall not be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liableunreasonably withheld, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesconditioned or delayed). (c) With Notwithstanding anything to the contrary in this Agreement, a controlling Party shall have the exclusive right to control, in all respects (and neither the other Party nor any of the other Party’s Affiliates shall be entitled to participate in), any Contest with respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden Tax Return of the greater portion controlling Party or any of the sum its Affiliates that are not Acquired Companies (including any Tax Return of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes a consolidated, combined, unitary, affiliated or other similar group of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSit is a member). (d) The party that is controlling any Contest pursuant Notwithstanding anything to Sections 6.2(b) and (c) the contrary in Section 9.06 of this Agreement (Agreement, this Section 7.03 shall govern the “Controlling Party”): (i) in the case resolution of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except as otherwise provided If any Taxing Authority asserts a Tax Claim in this Agreementrespect of any QNX Entity, then the respective Filing Party party hereto first receiving notice of such Tax Claim promptly shall provide written notice thereof to the other party or parties hereto. Such notice shall specify in reasonable detail the basis for such Tax Claim and shall include a copy of the relevant portion of any correspondence received from the Taxing Authority. (b) In the case of a Tax Proceeding involving a QNX Entity in respect of any taxable period that ends on or before the Closing Date Parent shall have the right to control, contestat its own expense, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating such Tax Proceeding; provided, however, that with respect to any Tax Return described Proceeding in Section 2.2 respect solely of a QNX Entity, which Tax Proceeding would reasonably be expected to have an adverse effect on the Buyers or 2.3 any of this Agreement their Affiliates (including the relevant QNX Entity) (i) Parent shall consult with Buyers before taking any significant action in connection with such Tax Proceeding, (ii) the Buyers shall be entitled to participate in such Tax Proceeding at Buyer’s expense (along with counsel and other advisors of their choice) and (iii) Parent shall not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent of the Buyers (which consent shall not be unreasonably withheld or delayed), to the extent such settlement or compromise would reasonably be expected to result in an adverse effect on the Buyers that is material, provided that if such consent is withheld by Buyers, control of such Tax Proceeding shall be assumed by Buyers at their own expense and Parent’s liability for any Taxes (including Parent Taxes) resulting from such Tax Proceeding shall not exceed the amount that would have been due under such settlement or compromise (Parent’s liability for Taxes in excess of the amount that would so have been due, “Excess Taxes”) (and, notwithstanding any other provision, Buyer shall indemnify Parent against any such Excess Taxes, to the extent any such Taxes are due or payable to any Tax Authority by Parent or any of its subsidiaries or Affiliates (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesQNX Entity)). (c) With respect In the case of a Tax Proceeding for a Straddle Period of a QNX Entity, the Buyers shall have the right to a Contest involving an issue for which both control, at their own expense, such Tax Proceeding; provided, however, that (i) the Buyers shall consult with Parent before taking any FIS Group company and significant action in connection with such Tax Proceeding, (ii) any LPS Group company could Parent shall be liable, both parties may entitled to participate in the Contestsuch Tax Proceeding (along with counsel and other advisors of its choice), (iii) Buyers shall take all actions in connection with such Tax Proceeding that relate to a Pre-Closing Period no differently than any action in connection with such Tax Proceeding that relates to a Post-Closing Period, and in all cases shall treat any such Tax Proceeding as if any and all liability for Taxes resulting therefrom were the Contest may responsibility of Buyers and (iv) the Buyers shall not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent of Parent, which consent shall not be controlled unreasonably withheld, conditioned or delayed, to the extent that such settlement or compromise would result in an indemnification payment by Parent for any Parent Taxes or otherwise reasonably be expected to result in an adverse effect on Parent, provided that party which would bear if such consent is withheld by Parent and Buyers have complied with all their covenants hereunder in relation to such Tax Proceeding, then, notwithstanding any other provision of this Agreement, Parent’s liability for Taxes pursuant to Section 6.2(a) shall include and Parent shall indemnify the burden Buyers and each of their subsidiaries and Affiliates (including the QNX Entities) and hold them harmless from and against the amount of Taxes resulting from such Tax Proceeding that are in excess of the greater portion of the sum of the adjustment and any corresponding adjustments amount that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled would have been due under this Section 6.2 by FIS such settlement or by LPScompromise. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in In the case of a Tax Proceeding involving a QNX Entity (other than any material correspondence Tax Proceeding described in Sections 6.5(b) or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A6.5(c)) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party Buyers shall have the right to attendcontrol, at their own expense, such Tax Proceeding, Parent shall not have any meetings right to participate in any such Tax Proceeding and Section 6.5(a) shall not apply to such a Tax Claim; provided, however, that if such Tax Proceeding would reasonably be expected to have an adverse effect on Parent or any of its Affiliates, and only at such time when it becomes readily apparent that such Tax Proceedings would be expected to have such an effect (the “Contest Relevant Time”), (i) the Buyer shall consult with Parent before taking any significant action in connection with such Tax Proceeding, (ii) Parent shall be entitled to participate in such Tax Proceeding (along with counsel and other advisors of its choice), and (iii) from and after the Contest Relevant Time, the Buyers shall not settle, compromise or abandon any such Tax Authority Proceeding without obtaining the prior written consent of Parent (including meetings with examiners) which consent shall not be unreasonably withheld, conditioned or hearings or proceedings before any judicial authority delayed), to the extent they relate that such settlement or compromise would result in an indemnification payment by Parent for any Parent Taxes or otherwise reasonably be expected to the deficiency, claim or adjustment result in an adverse effect on Parent that is material. (e) Notwithstanding any other provision, Parent shall have the subject of exclusive right to control in all respects, including as to settlement, any Tax Proceeding relating to any Combined Tax Return, the Buyers shall not have any right to participate in any such ContestTax Proceeding and Section 6.5(a) shall not apply to such a Tax Claim.

Contests. (a) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to If any Tax Return described in Section 2.2 Authority asserts, proposes or 2.3 of this Agreement (other than recommends a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposedthat, asserted if sustained, could result in Taxes for which the Non-Filing Party is responsible under this Agreement, then upon request by the Non-Filing Party, the Filing Party shall contest, or assessed continue to contest, any such deficiency, claim or adjustment and the Filing Party shall keep the Non-Filing Party informed in a timely manner reasonably in advance of all actions taken or proposed to be taken by the Filing Party in connection with such deficiency, claim or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemadjustment. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party Audit with respect to such any Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”):Item: (i) The Filing Party shall, in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the any deficiency, claim or adjustment that that, if sustained, would result in Taxes for which the Non-Filing Party is the subject of such Contest shall responsible under this Agreement, (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) Filing Party with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Filing Party’s 's reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Filing Party with a final copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment; and; (ii) The Filing Party shall provide the Non-Controlling Filing Party with notice reasonably in advance of, and the Non-Controlling Filing Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the such deficiency, claim or adjustment that is adjustment; and (iii) At the Filing Party's reasonable request (or upon the Filing Party's consent to a request by the Non-Filing Party, which consent shall not be unreasonably withheld), the Non-Filing Party shall assume responsibility for (A) contesting and presenting the merits with respect to any such deficiency, claim or adjustment, or (B) resolving, settling or agreeing to any such deficiency, claim or adjustment. Any such request (or consent) by the Filing Party shall be subject to the Non-Filing Party's continued compliance with the conditions of Section 8.4 of this Agreement and to such Contestother conditions as the Filing Party and Non-Filing Party reasonably agree.

Contests. (a) Except as otherwise provided If any Taxing Authority asserts a Tax Claim, then the Party hereto first receiving notice of such Tax Claim promptly shall provide written notice thereof to the other Party or Parties hereto; provided, however, that the failure of such Party to give such prompt notice shall not relieve the other Party of any of its obligations under this Article IX, except to the extent that the other Party is actually prejudiced thereby. Such notice shall specify in this Agreement, reasonable detail the respective Filing Party basis for such Tax Claim and shall include a copy of the relevant portion of any correspondence received from the Taxing Authority. (b) The Sellers shall have the right to controlcontrol any audit, examination, contest, and represent the interest litigation or other proceeding by or against any Taxing Authority (a “Tax Proceeding”) in respect of any FIS Group company Transferred Entity for any taxable period that ends on or any LPS Group company before the Closing Date; provided, however, (i) the Sellers shall defend such Tax Proceeding diligently and in any Contest relating to any Tax Return described good faith as if it were the only party in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed interest in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability Proceeding and (ii) that are required the Purchaser shall be entitled to be dealt with participate in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right such Tax Proceeding at its own expense to control and attend any meetings or conferences with the Contest but only with respect to the latter issuesrelevant Taxing Authority. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in In the case of a Tax Proceeding for a Straddle Period of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authorityTransferred Entity, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attendcontrol such Tax Proceeding; provided, however, that (i) the Controlling Party shall provide the Non-controlling Party with a timely and reasonably detailed account of each stage of such Tax Proceeding, (ii) the Controlling Party shall consult with the Non-controlling Party before taking any significant action in connection with such Tax Proceeding, (iii) the Controlling Party shall consult with the Non-controlling Party and offer the Non-controlling Party an opportunity to comment before submitting any written materials prepared or furnished in connection with such Tax Proceeding, (iv) the Controlling Party shall defend such Tax Proceeding diligently and in good faith as if it were the only party in interest in connection with such Tax Proceeding, (v) the Non-controlling Party shall be entitled to participate in such Tax Proceeding at its own expense and attend any meetings or conferences with the relevant Taxing Authority and (vi) the Controlling Party shall not settle, compromise or abandon any such Tax Authority Proceeding without obtaining the prior written consent, which consent shall not be unreasonably withheld, conditioned or delayed, of the Non-controlling Party if such settlement, compromise or abandonment could have an adverse impact on the Non-controlling Party or any of its Affiliates. “Controlling Party” means the Sellers, if the Sellers are reasonably expected to bear the greater Tax liability in connection with the relevant Straddle Period Tax Proceeding, and otherwise Purchaser and “Non-controlling Party” means whichever of the Sellers (including meetings with examinersas a group) or hearings or proceedings before any judicial authority Purchaser is not the Controlling Party with respect to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestStraddle Period Tax Proceeding.

Contests. (a) Except as otherwise provided If any Tax Authority asserts, proposes or recommends a deficiency, claim or adjustment that, if sustained, could lead to a Redetermination that (i) could result in Taxes for which the Non-Filing Party is responsible under this Agreement, (ii) could result in an increased Tax liability for the respective Non-Filing Party for future Tax periods or (iii) could result in a payment obligation for the Non-Filing Party under this Agreement (collectively, "Non-Filing Party Responsible Taxes"), then upon request by the Non-Filing Party, the Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating continue to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) andcontest, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted and the Filing Party shall keep the Non-Filing Party informed in a timely manner reasonably in advance of all actions taken or assessed proposed to be taken by the Filing Party in connection with such deficiency, claim or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemadjustment. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party Audit with respect to such any Tax Return, the Indemnifying Item for which a Redetermination could result in Non-Filing Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution PeriodResponsible Taxes, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues.shall: (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i1) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the such deficiency, claim or adjustment that is the subject of such Contest shall (Ai) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) Filing Party with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (Bii) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authorityauthority and the review and approval by the Filing Party, the Non-Controlling Filing Party’s reasonable 's comments and changes on such draft copy of such correspondence or filing, and (Ciii) provide the Non-Controlling Filing Party with a final copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment; and; (ii2) shall provide the Non-Controlling Filing Party with notice reasonably in advance of, and the Non-Controlling Filing Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to such deficiency, claim or adjustment; and (3) at the Filing Party's reasonable request (or upon the Filing Party's consent to a request by the Non-Filing Party, which consent shall not be -38- 40 unreasonably withheld), the Non-Filing Party shall assume responsibility for (i) contesting and presenting the merits with respect to any deficiency, claim or adjustment that is that, if sustained, would result in Non-Filing Party Responsible Taxes, or (ii) resolving, settling or agreeing to any such deficiency, claim or adjustment. Any such request (or consent) by the Filing Party shall be subject to the Non-Filing Party's continued compliance with the conditions of Section 7.4 of this Agreement and to such Contestother conditions as the Filing Party and Non-Filing Party reasonably agree.

Contests. (a) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS FNF Legacy Group company, any FNT Group company or any LPS FIS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s 's rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ ' prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph paragraph, that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS FNT Group company and (ii) any LPS FIS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS FNT or by LPSFIS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “"Controlling Party”"): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “"Non-Controlling Party”") with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s 's reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except as otherwise provided The right to control the conduct of any Proceeding shall belong to the Party responsible (or whose Affiliate is responsible) under applicable law for the underlying Taxes to which such Proceeding relates; provided, that if the Party not controlling a Proceeding could have an indemnification obligation for an adjustment to Tax resulting from such Proceeding, such Party shall be entitled to participate in (but not control) such Proceeding at its own cost and expense. Notwithstanding anything to the contrary in this AgreementSection 2.3(a), the respective Filing Party (i) BX shall have the right to control, contest, and represent control the interest conduct of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest Proceeding that relates to a Tax Return of any Carbon Party (other than any PJT Entity) for a Taxable Period beginning taxable period that ends on or before the Distribution Date Date, (or ii) if a Proceeding relates to a Tax Return of any item relating thereto or reported thereonCarbon Party for a Straddle Period, BX and Carbon HoldCo shall have joint control over such Proceeding, and neither BX nor Carbon HoldCo shall settle such Proceeding without the other’s consent, (iii) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party BX shall have the right at its expense to participate in control any Proceeding with respect to a Consolidated Tax Return and (iv) if the right to control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only Proceeding with respect to any taxable period that ends on or before the latter issuesDistribution Date, any Straddle Period, or any Stub Taxable Period belongs to Carbon HoldCo or Carbon LP, Carbon HoldCo or Carbon LP shall use reasonable best efforts to defend in such Proceeding any position that relates to the past practices of BX and its Affiliates. (b) After the Distribution Date, each Party shall promptly notify the other Party in writing upon receipt of written notice of the commencement of any Proceeding or of any demand or claim upon it, which, if determined adversely, would be grounds for indemnification from such other Party under this Agreement; provided that failure to provide notice pursuant to this sentence shall not relieve any Party of its obligations pursuant to this Agreement except to the extent such Party is actually prejudiced as a result thereof. Each Party shall, on a timely basis, keep such other Party informed of all developments in any such Proceeding and provide such other Party with copies of all pleadings, briefs, orders, and other correspondence pertaining thereto. (c) With Subject to the provisions of Section 3.8, BX, Carbon HoldCo and Seller Parties shall (and shall cause their respective Subsidiaries to) reasonably cooperate with one another in a timely manner with respect to a Contest involving an issue any Proceeding or of any demand or claim, which, if determined adversely, would be grounds for which both indemnification under this Agreement. BX, Carbon HoldCo and Seller Parties agree that such cooperation shall include making available to the other Party, during normal business hours, all books, records and information, officers and employees (iwithout substantial interruption of employment) necessary or useful in connection with any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodssuch Proceeding. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding Party requesting or otherwise entitled to any issue that must be decided jointly (includingbooks, without limitationrecords, choice of judicial forum) in situations in which separate issues are otherwise controlled under information, officers or employees pursuant to this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii2.3(c) shall provide the Nonbear all reasonable out-Controlling Party of-pocket costs and expenses (except reimbursement of salaries, employee benefits and general overhead) incurred in connection with notice reasonably in advance ofproviding such books, and the Non-Controlling Party shall have the right to attendrecords, any meetings with the Tax Authority (including meetings with examiners) information, officers or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestemployees.

Contests. (a) Except as otherwise provided in this AgreementSubject to Section 4, the respective Filing right to control the conduct of any Proceeding shall belong to the Party responsible, pursuant to Sections 3.1 and 3.2, for the filing of the Tax Return to which such Proceeding relates. Notwithstanding the foregoing, CSC shall have the right to control, contest, and represent control the interest conduct of any FIS Group company or any LPS Group company Proceeding if CSC reasonably determines that it could have an indemnification obligation for an adjustment to Tax pursuant to such Proceeding. If the Party not controlling a Proceeding could have an indemnification obligation for an adjustment to Tax pursuant to such Proceeding, such Party shall be entitled to participate in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(bbut not control) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management Proceeding at its own cost and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemexpense. (b) Except as otherwise provided herein, after The Party controlling a Proceeding shall not settle such Proceeding in a manner that would result in an indemnity payment from the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability other Party under this AgreementAgreement or otherwise cause a material adverse tax consequence to the other Party without the consent of the other Party (such consent not to be unreasonably withheld, conditioned or delayed); provided that the Party controlling such Proceeding may settle such Proceeding without the consent of an Indemnifying the other Party that is not the Filing so long as such Party with waives its indemnification rights hereunder in respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If Proceeding and agrees to indemnify the Indemnifying other Party does not assume the defense of against any material adverse tax consequence arising from such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect To the extent relevant, the Parties will use commercially reasonable efforts to a Contest involving an issue for which both (i) work with Taxing Authorities to cause any FIS Group company Proceedings to be bifurcated into pre-Distribution Date and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSpost-Distribution Date periods. (d) The party At CSC’s request, Computer Sciences GS will pay its share of Taxes as needed to file a protest or otherwise respond to a Proceeding. (e) CSC and Computer Sciences GS shall negotiate in good faith concerning the waiver of any law firm and advisor conflicts with respect to any law firms or advisors that is controlling were retained by CSC at any Contest time prior to the Effective Time. (f) After the Distribution Date, each Party shall promptly notify the other Party in writing upon receipt of written notice of the commencement of any Proceeding or of any demand or claim upon it, which, if determined adversely, would be grounds for indemnification from such other Party pursuant to Sections 6.2(b) and (c) Section 2.2; provided that failure to provide notice pursuant to this sentence shall not relieve any Party of its obligations pursuant to this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority except to the extent they relate to such Party is actually prejudiced as a result thereof. Each Party shall, on a timely basis, keep the deficiencyother Party informed of all developments in the Proceeding and provide such other Party with copies of all pleadings, claim or adjustment that is the subject of such Contestbriefs, orders, and other correspondence pertaining thereto.

Contests. (a) Except as otherwise provided After the Closing, Parent shall promptly notify the Stockholder in writing of any written notice of any pending or threatened audits, notice of deficiency, proposed adjustment, assessment, examination or other administrative or court proceeding, suit, dispute or other claim (a "Tax Claim") of Parent or of any of the Company, WW and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this AgreementArticle IX; provided, however, that a failure to give such notice will not affect Parent's right to indemnification under this Article IX except to the extent, if any, that, but for such failure, the respective Filing Party shall Stockholder could have avoided all or a portion of the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company Tax liability in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemquestion. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to a Tax Return for a Taxable Period beginning periods ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date, the Indemnifying Party Stockholder shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding; Parent also may participate in any such audit or proceeding and, if the Indemnifying Party Stockholder does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Parent may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ days' prior written notice to the Indemnifying Party Stockholder setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that Stockholder would be liable are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee Parent would be liable, the Indemnitee Parent shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to any Tax Claim related to a Contest involving an issue Straddle Period for which both (i) the Stockholder and Parent or the Company, WW or any FIS Group company Subsidiary could be liable, each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle based on the principles set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forumSection 9.1(b) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPShereof. (d) The party If as a result of any Tax Claim or amended Tax Return, there is any change after the Closing Date in an item of income, gain, loss, deduction or credit that is controlling any Contest results in an increase in a Tax liability for which the Stockholder would otherwise be liable pursuant to Sections 6.2(bSection 9.1(a), and such change results in a decrease in the Tax liability of Parent or any affiliate or successor thereof for any taxable year or period beginning after the Closing Date or for the portion of any Straddle Period beginning after the Closing Date, the Stockholder shall not be liable pursuant to Section 9.1(a) with respect to such increase to the extent of such decrease. If as a result of any Tax Claim or amended Tax Return, there is any change after the Closing Date in an item of income, gain, loss, deduction or credit that results in an increase in a Tax liability for which Parent would otherwise be liable pursuant to Section 9.1(a), and such change results in a decrease in the Tax liability of the Stockholder or any affiliate or successor thereof for any taxable year or period ending on or before the Closing Date or for the portion of any Straddle Period ending on the Closing Date (cother than by reason of a carryback of losses or deductions), Parent shall not be liable pursuant to Section 9.1(a) with respect to such increase to the extent of this Agreement (the “Controlling Party”):such decrease. (ie) in Neither Parent nor the case of Stockholder shall enter into any material correspondence compromise or filing submitted agree to the settle any Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide Claim which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. Parent and the Stockholder agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingcooperate, and (C) provide Parent agrees to cause the Non-Controlling Party with a final copy Company, WW and any Subsidiary to cooperate, in the defense against or compromise of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestClaim.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Seller in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article XII; provided, however, that a failure to give such notice will not affect the Purchaser's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining except to the management and control extent, if any, that, but for such failure, the Seller could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that the Seller acknowledges in writing its responsibility under this Agreement to hold the Purchaser harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 12.01 (b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Seller shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which the Seller has acknowledged its liability; the Purchaser also may participate in any such audit or proceeding and, if the Seller does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Seller setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party Seller has acknowledged its liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Seller (as evidenced by its acknowledgment under this Section 12.04) and the Purchaser could be liable, (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article XII by FIS or by LPSthe Purchaser and the Seller. (d) The party that is controlling Neither the Purchaser nor the Seller shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates to such deficiencyother party, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, which consent may not be unreasonably withheld. The Purchaser and the Non-Controlling Party shall have Seller agree to cooperate in the right to attend, defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (ai) Except as otherwise provided If any Governmental Body asserts a Claim with respect to Taxes, then the party hereto first receiving notice of such Claim promptly shall provide written notice thereof to the party that may be responsible for such Taxes under this Agreement; PROVIDED, HOWEVER, that the failure of such party to give such prompt notice shall not relieve the other party of any of its obligations hereunder, except to the extent that the other party is actually prejudiced thereby. Such notice shall specify in reasonable detail the basis for such Claim and shall include a copy of the relevant portion of any correspondence received from the Governmental Body. (ii) Notwithstanding anything contained in this AgreementAgreement to the contrary, the respective Filing Party but subject to Section 2.16(e), neither GE nor Crompton shall have the right to participate in any defense, settlement or compromise of a Third Party Claim (A) that the other party is defending and (B) that relates exclusively to Taxes (other than Taxes relating to the Acquired OSi Subsidiaries to the extent such matters are otherwise addressed in Section 9.2(d)(iii)-(v)) for which the other party is responsible, without such party's express written consent. (iii) Crompton shall have the exclusive right to control, at its own expense, any audit, examination, contest, and represent the interest litigation or other proceeding by or against any taxing authority (a "TAX PROCEEDING") in respect of any FIS Group company or Acquired OSi Subsidiary for any LPS Group company in any Contest relating to any Pre-Closing Tax Return described in Section 2.2 or 2.3 of this Agreement (Period other than a Tax Return described Proceeding relating to a Straddle Period Return; provided, however, that Crompton shall not settle or compromise any such Tax 156 Proceeding if it would adversely affect such Acquired OSi Subsidiary in Section 6.2(b) any Post-Closing Tax Period without the prior written consent of GE (such consent not to be unreasonably withheld or (c) delayed). For purposes of this Agreement) andparagraph, subject settling or compromising a Tax Proceeding on a basis consistent with a position previously taken on the relevant Tax return to Section 6.4(b) of this Agreement, which such proceeding relates shall not be deemed to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed have an adverse effect on an Acquired OSi Subsidiary in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Post-Closing Tax ItemPeriod. (biv) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates Tax Proceeding relating to a Tax Straddle Period Return of any Acquired OSi Subsidiary with respect to which Crompton could have responsibility for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise Taxes pursuant to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to (A) GE shall control, at its own expense, such Tax Return, the Indemnifying Party Proceeding and (B) Crompton shall have the right (but not the obligation) to participate, at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Periodown expense, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlementTax Proceeding. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating Crompton elects to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contestsuch Tax Proceeding, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) GE shall provide Crompton with a timely and reasonably in advance detailed account of each phase of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustmentProceeding, (B) incorporate, subject to applicable time constraints imposed by GE shall consult with Crompton before taking any significant action in connection with such Tax Authority Proceeding, (C) GE shall consult with Crompton and offer Crompton an opportunity to comment before submitting any written materials prepared or judicial authorityfurnished in connection with such Tax Proceeding, (D) Crompton shall be entitled to participate in any meetings with a Governmental Body relating to such Tax Proceeding, (E) GE shall defend such Tax Proceeding diligently and in good faith as if it were the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingonly party in interest, and (CF) provide GE shall not settle, compromise or abandon any such Tax Proceeding without obtaining the Non-Controlling Party with a prior written consent of Crompton, which consent shall not be unreasonably withheld or delayed. Any dispute relating to the defense, settlement or compromise of any such Tax Proceeding shall be resolved by the Independent Arbitrator. The Independent Arbitrator's determination shall be final copy of and binding upon the portion of such correspondence or filing that relates such deficiency, claim or adjustment; andparties and its expenses shall be borne equally by the parties. (iiv) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party GE shall have the exclusive right to attendcontrol, at its own expense, any meetings with the Tax Authority (including meetings with examinersProceeding in respect of any Acquired OSi Subsidiary other than a Tax Proceeding described in Section 9.2(d)(iii) or hearings (iv); provided, however, that GE shall not settle or proceedings before compromise any judicial authority such Tax Proceeding if it would adversely affect such Acquired OSi Subsidiary for any Pre-Closing Tax Period for which the relevant statute of limitations on assessment has not yet expired without the prior written consent of Crompton (such consent not to be unreasonably withheld or delayed). For purposes of this paragraph, settling or compromising a Tax Proceeding on a basis consistent with a position previously taken on the extent they relate relevant Tax return to the deficiency, claim or adjustment that is the subject of which such Contestproceeding relates shall not be deemed to have an adverse effect on an Acquired OSi Subsidiary in a Pre-Closing Tax Period.

Contests. (a) Except as otherwise provided If any Taxing Authority asserts a Tax Claim in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest respect of any FIS Group company of the Companies or any LPS Group company in any Contest relating their Subsidiaries, then the party hereto first receiving notice of such Tax Claim promptly shall provide written notice thereof to any Tax Return described in Section 2.2 the other party or 2.3 parties hereto; provided, however, that the failure of this Agreement (such party to give such prompt notice shall not relieve the other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result party of any such Contest. The Filing Party’s rights shall extend to any matter pertaining of its obligations under this Article VII, except to the management extent that the other party is actually prejudiced thereby. Such notice shall specify in reasonable detail the basis for such Tax Claim and control shall include a copy of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution relevant portion of any Tax Itemcorrespondence received from the Taxing Authority. (b) Except as otherwise provided hereinSeller shall have the exclusive right to control, after at its own expense, any audit, examination, contest, litigation or other proceeding by or against any Taxing Authority (a “Tax Proceeding”) in respect of any of the date of execution of this Agreement, in the case of a Contest Companies or their Subsidiaries for any taxable period that relates to a Tax Return for a Taxable Period beginning ends on or before the Distribution Closing Date (other than those Tax Proceedings described in Section 7.5(c) or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementSection 7.5(e)); provided, of an Indemnifying Party however, that is not the Filing Party with respect to any such Tax ReturnProceeding that would reasonably be expected to have an adverse effect on Buyer and its Affiliates (including the Companies and their Subsidiaries for Post-Closing Periods) that is material, the Indemnifying Party Seller shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and consult with Buyer before taking any significant action in connection with such Tax Proceeding, (ii) that are required to defend such Tax Proceeding diligently and in good faith, and (iii) shall not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent of Buyer, which consent shall not be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liableunreasonably withheld, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesconditioned or delayed. (c) With respect Buyer shall control, at its own expense, any Tax Proceeding of the Companies or any of their Subsidiaries relating to a Contest involving an issue for which both Straddle Period (other than those Tax Proceedings described in Section 7.5(e)); provided, however, that (i) any FIS Group company Buyer shall defend such Tax Proceeding diligently and in good faith as if it were the only party in interest in connection with such Tax Proceeding, and (ii) to the extent such Tax Proceeding relates to a Straddle Period or could otherwise result in a Tax that is the responsibility of Seller under this Agreement (A) Buyer shall provide Seller with a timely and reasonably detailed account of each phase of such Tax Proceeding, (B) Buyer shall consult with Seller before taking any LPS Group company could significant action in connection with such Tax Proceeding, (C) Buyer shall consult with Seller and offer Seller a reasonable opportunity to comment before submitting any written materials prepared or furnished in connection with such Tax Proceeding, (D) Seller shall be liable, both parties may entitled to participate in the Contestsuch Tax Proceeding, at its own expense, and (E) Buyer shall not settle, compromise or abandon any such Tax Proceeding without obtaining the Contest may prior written consent of Seller, which consent shall not be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth unreasonably withheld, conditioned or delayed if such settlement, compromise, or abandonment could result in the immediately preceding sentence shall govern also for purposes of deciding any issue Companies or their Subsidiaries incurring a Tax that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Seller is obligated to pay pursuant to Section 6.2 by FIS or by LPS7.1. (d) The party Buyer shall have the exclusive right to control, at its own expense, any Tax Proceeding in respect of any of the Companies or their Subsidiaries for any taxable period that begins after the Closing Date (other than those Tax Proceedings described in Section 7.5(c) or described in Section 7.5(e)); provided, however, that with respect to any such Tax Proceeding that would reasonably be expected to have an adverse effect on Seller and its Affiliates (including the Company and its Subsidiaries for Pre-Closing Periods) that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): material, Buyer shall (i) consult with Seller before taking any significant action in connection with such Tax Proceeding, (ii) defend such Tax Proceeding diligently and in good faith, and (iii) not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent of Seller, which consent shall not be unreasonably withheld, conditioned or delayed. (e) Notwithstanding the foregoing, (i) Seller shall exclusively control, at its own expense, any Tax Proceeding relating to any combined, consolidated or unitary Tax Return that includes Seller or its Affiliates and Buyer shall have no right to participate in such Tax Proceeding (even to the extent it could result in a Tax that the Buyer is responsible for under this Agreement), provided that Seller shall keep Buyer reasonably informed regarding any proposed adjustments made during such Tax Proceedings that could result in the case Companies or their Subsidiaries having to pay additional Taxes for a Post-Closing Tax Period or requiring any Company or any of their Subsidiaries to pay additional Taxes with respect to a separately filed Tax Return, and (ii) the Buyer shall exclusively control, at its own expense, any material correspondence Tax Proceeding relating to any combined, consolidated or filing submitted unitary Tax Return that includes the Buyer or its Affiliates and Seller shall have no right to participate in such Tax Proceeding (even to the extent it could result in a Tax Authority that Seller is responsible for under this Agreement), provided that Buyer shall keep Seller reasonably informed regarding any proposed adjustments made during such Tax Proceeding that could result in Seller or its Affiliates paying any additional Tax for a Pre-Closing Period or could result in a Tax of the Company or any judicial authority that relates to the merits of the deficiency, claim or adjustment their Subsidiaries that is the subject responsibility of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestSeller under this Agreement.

Contests. (ai) Except as otherwise provided After the Closing Date, Buyer and Sellers each shall notify the other party in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving writing within ten (10) Business Days’ prior written days of notice of (or, if there is no such notice, the commencement of) any Tax audit or administrative or judicial proceeding affecting the Taxes of the Acquired Companies, Sellers, Buyer or their respective Affiliates (a “Tax Audit”) the resolution of which would reasonably be expected to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of result in a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment material increase in Tax liability for which the Indemnifying Party has liability other party would be liable under the terms of this Agreement. Such notice shall contain factual information describing any asserted Tax liabilities in reasonable detail and shall include copies of any notice or other document received from any Tax Authority in respect of any such asserted Tax liabilities. (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment In the case of any Tax Audit (or, if separable, any portion thereof) solely involving Taxes for which any Indemnitee would be liable, one party is liable under the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) terms of this Agreement or otherwise, such party (the “Controlling Party”): (i) in shall have the case of any material correspondence or filing submitted right, at its expense, to control the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject conduct of such Contest shall Tax Audit (A) reasonably in advance of such submissionor, but subject to applicable time constraints imposed by such Tax Authority or judicial authorityif separable, provide any portion thereof); provided, however, that the other party (the “Non-Controlling Participating Party”) with a draft copy shall have the right, at its expense, to participate in any such Tax Audit (or portion thereof) to the extent that its resolution would reasonably be expected to result in an increase in Tax liability for which the Participating Party is liable under the terms of this Agreement or otherwise. In the event that either party exercises its right to participate in any Tax Audit (or portion thereof), as described above, the Controlling Party shall not settle such Tax Audit (or portion thereof) without the prior written consent of the Participating Party, which consent shall not be unreasonably withheld, provided, however, that the Controlling Party shall be entitled to settle any portion of such correspondence Tax Audit so long as (a) such portion is separable from the remainder of the Tax Audit and (b) such resolution would not reasonably be expected to result in an increase in Tax liability for which the Participating Party is liable under the terms of this Agreement or filing that relates to such deficiencyotherwise. (iii) In the case of any Tax Audit (or portion thereof) not described in clause (ii), claim the party in whose name, or adjustmentin the name of whose Affiliate(s), (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party Audit is being contested shall have the right right, at its expense, to attend, any meetings with control the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject conduct of such ContestTax Audit (or portion thereof); provided, however, that such party shall not settle such Tax Audit (or portion thereof) without the prior written consent of the other party, which consent shall not be unreasonably withheld.

Contests. (ai) Except as otherwise provided Purchaser shall notify SALD in this Agreementwriting promptly (and in any event within no more than 10 Business Days) upon receipt by Purchaser, any of its Affiliates or the respective Filing Transferred Subsidiaries of notice of any pending or threatened Federal, state, local or non-U.S. income or franchise tax audits or assessments or notification of any claim for taxation which may materially affect the Tax liabilities of the Transferred Subsidiaries for which SALD or the Entity Sellers would be required to indemnify a Purchaser Indemnified Party pursuant to Section 8.4; provided, however, that a failure to give such notice shall not affect such Purchaser Indemnified Party's rights to indemnification thereunder, except to the extent, if any, that, but for such failure, SALD or the Entity Sellers could have avoided or reduced the Tax liability in question. SALD shall have the right to control, contestand in that connection, and represent shall be empowered by Purchaser with the interest necessary authority for, the conduct of any FIS Group company audit, or the prosecution or defense of any LPS Group company in any Contest such audit or claim or administrative or judicial proceeding relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement Pre-Closing Period (other than a Tax Return described an Interim Period (as defined in Section 6.2(b8.4(a)), the treatment of which is discussed in Section 5.6(b)(ii)), and to employ counsel of its own choosing and at its expense. Notwithstanding the foregoing, SALD may not settle, either administratively or after the commencement of litigation, any claim for Taxes which would adversely affect the liability for Taxes of Purchaser or the Transferred Subsidiaries for any period after the Closing Date (including, but not limited to, the imposition of income tax deficiencies, the reduction of asset basis or cost adjustments, the lengthening of any amortization or depreciation periods, the denial of any amortization or depreciation deductions, the reduction of loss or credit carryforwards or the denial or reduction of any credit or similar item) without the prior written consent of Purchaser, which consent shall not be unreasonably withheld or (c) delayed. As of this Agreement) and, subject to Section 6.4(b) the date of this Agreement, Purchaser and its representatives shall be entitled, at the expense of Purchaser, to resolveparticipate in any such audit, settle or agree to any deficiency, claim the prosecution or adjustment proposed, asserted or assessed in connection with or as a result defense of any such Contest. The Filing Party’s rights shall extend to any matter pertaining audit or claim or administrative or judicial proceeding (including, but not limited to the management and control audits of an Poloco, S.A. currently being conducted by the French taxing authorities (the "French Tax Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest")). If the Indemnifying Party SALD does not assume the responsibility for the conduct or defense of any such Contest for a Pre-Distribution Periodaudit or claim or proceeding promptly (and in any event within no more than 10 Business Days), Purchaser (or its representatives) may, at SALD's reasonable expense and without any effect on the Filing rights of any Purchaser Indemnified Party may to indemnification under Section 8.4, defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesaudit or proceeding. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) SALD shall provide be entitled, at the Non-Controlling Party with notice reasonably sole expense of SALD, to participate in advance ofthe prosecution or the defense of any claim for Taxes for an Interim Period which may be subject to indemnification pursuant to Section 8.4, provided, however, that, notwithstanding the foregoing, SALD shall not be entitled to settle or otherwise compromise, either administratively or after the commencement of litigation, any such Tax claim without the prior written consent of Purchaser (which consent shall not be unreasonably withheld or delayed) if the settlement or compromise would result in any additional liability for Taxes of Purchaser or the Transferred Subsidiaries for such Interim Period or any period after the Closing Date (including, but not limited to, the imposition of income tax deficiencies, the reduction of asset basis or cost adjustments, the lengthening of any amortization or depreciation periods, the denial of any amortization or depreciation deductions, the reduction of loss or credit carryforwards or the denial or reduction of any credit or similar item) which would not be fully indemnified by SALD and the Non-Controlling Party Entity Sellers under Section 8.4. Purchaser and the Transferred Subsidiaries shall have not agree to settle any Tax claim for the right portion of the year or period ending on the Closing Date which may be subject to attendindemnification by SALD or the Entity Sellers under Section 8.4 without the prior written consent of SALD, which consent shall not be unreasonably withheld or delayed. Except as otherwise provided in Section 5.6(a) and this Section 5.6(b), Purchaser shall control at its own expense any meetings with the Tax Authority (including meetings with examiners) or hearings or and all audit, administrative and judicial proceedings before any judicial authority related to the extent they relate to Taxes of the deficiency, claim or adjustment that is the subject of such ContestTransferred Subsidiaries.

Contests. (a) Except Buyer and Parent shall promptly notify the other Party in writing upon receipt of written notice of any pending or threatened audit, notice of deficiency, examination, assessment or any other administrative proceeding or court proceedings including any further litigation before any tribunal or Court of any level (“Audit”) which may affect any Tax liability for which the other Party is liable pursuant to Section 6.1. (b) Parent shall have the sole right, at its own expense, to (i) represent the interests of Parent and the Company and the Selling Companies in respect of the Business in any Audit relating to Tax period ending on or before the Closing Date, (ii) employ counsel of its choice in connection therewith and (iii) settle any Audit relating in all or in part to Taxes of the Company or to Taxes in respect of the Business Assets for any taxable period ending on or before the Closing Date; provided, however, that (A) Parent shall keep Buyer advised as otherwise provided to the current status and progress of such Audit and (B) neither Parent nor its Affiliates shall settle any Audit relating (in this Agreementwhole or in part) to Taxes of the Company or in respect of the Business Assets for a Tax period ending on or before the Closing Date without the prior written consent of Buyer (such consent not to be unreasonably withheld). (c) Buyer shall have the sole right, at its own expense, to (i) control any Audit in respect of the respective Filing Party Company or the Business Assets with respect to a Straddle Period and (ii) employ counsel of its choice in connection therewith, provided, however, that (A) Buyer shall keep Parent advised as to the current status and progress of such Audit, (B) Parent shall have the right to control, contestparticipate (at Parent’s own expense) in any such Audit, and represent the interest of Buyer shall consider in good faith any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise comments provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, Parent and (C) provide the Non-Controlling Party with a final copy neither Buyer nor any of its Affiliates shall settle any Audit relating (in whole or in part) to Taxes of the portion Company or in respect of the Business Assets for any Straddle Period without the prior written consent of Parent (such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right consent not to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestbe unreasonably withheld).

Contests. (a) Except as otherwise provided Notwithstanding anything in this AgreementAgreement to the contrary (including Section 8.4), (i) Buyer agrees to give written notice to HTA Holdings of the respective Filing Party shall have receipt by the right to controlCompany or its Affiliates, contest, and represent the interest Buyer or any of Buyer’s Affiliates of any FIS Group company written notice asserting any claim, or the commencement of any LPS Group company action, in any Contest relating respect of which an indemnity is reasonably expected to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or be sought by Buyer under Article VIII as a result of a breach of a representation or warranty set forth in Section 3.17 or under Section 8.2(d) (a “Tax Indemnity Claim”); provided, that failure to comply with the foregoing shall not release any such Contest. The Filing Party’s rights shall extend to Indemnifying Party from any matter pertaining of its obligations under Article VIII except to the management extent that the Indemnifying Party is materially prejudiced by such failure and control (ii) each of an Audit, including execution of waivers, choice of forum, scheduling of conferences the HTA Holdings Owners and the Charity agree to give written notice to Buyer of the receipt by the HTA Holdings Owners (or their direct or indirect owners or Affiliates) or the Charity, as applicable, of any Action that could reasonably be expected to result in an adjustment to the Tax Adjustment Amount (a “Tax Adjustment Claim,” and together with a Tax Indemnity Claim, a “Tax Claim”); provided, that failure to comply with the foregoing shall not release Buyer from any of its obligations under Section 6.7(e) except to the extent that Buyer is materially prejudiced by such failure. Buyer shall control the contest or resolution of any Tax Item. Indemnity Claim and any matter in any Tax Adjustment Claim that could result in an adjustment to the Tax Adjustment Amount; provided, however, that Buyer shall obtain the prior written consent of HTA Holdings (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before Indemnity Claim) or the Distribution Date HTA Holdings Owners or the Charity, as applicable (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of a Tax Adjustment Claim)) (which consent shall in each case not be unreasonably withheld, conditioned or delayed) before entering into any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits settlement of the deficiency, a claim or adjustment ceasing to defend such claim; and, provided further, that is HTA Holdings (in the subject case of a Tax Indemnity Claim) or the HTA Holdings Owners or the Charity, as applicable (in the case of a Tax Adjustment Claim), shall be entitled to participate in the defense of such Contest shall (A) reasonably in advance claim and to employ counsel of such submissionPerson’s choice for such purpose, but subject to applicable time constraints imposed the fees and expenses of which separate counsel shall be borne solely by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestPerson.

Contests. (a) Except as otherwise provided After the Closing, ISC shall notify ISI in writing within 10 days of receipt of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of any of ISC and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this AgreementArticle VII; provided, the respective Filing Party shall have the however, that a failure to give such notice will not affect ISC's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VII except to the management and control extent, if any, that, but for such failure, ISI could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that ISI acknowledges in writing its liability under this Agreement to hold ISC and the Subsidiaries harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending at or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 7.01(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date), of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party ISI shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which ISI has acknowledged its liability; ISC also may participate in any such audit or proceeding and, if ISI does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party ISC may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party ISI setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party ISI has acknowledged its liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee ISC would be liable, the Indemnitee ISC shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both ISI (as evidenced by its acknowledgment under this Section 7.04) and ISC or any Subsidiary could be liable, (i) any FIS Group company each party may participate in the audit or proceeding and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VII by FIS or by LPSISI and ISC. (d) The party that is controlling Neither ISI nor ISC shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion other party, which consent may not be unreasonably withheld; provided, however, that nothing herein will require ISI to seek ISC's agreement concerning the resolution of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, disputes about the Non-Controlling Party’s reasonable comments and changes on such draft copy value of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority ISC's property for property tax purposes for periods prior to the extent they relate Effective Date. ISI and ISC agree to cooperate in the deficiency, defense against or compromise of any claim in any audit or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Seller in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser or of any of the Company and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VII; provided, however, that a failure to give such notice will not affect the Purchaser's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VII except to the management and control extent, if any, that, but for such failure, the Seller or the Parent could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that the Seller acknowledges in writing its liability under this Agreement to hold the Purchaser, the Company and the Subsidiaries harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 7.01(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Seller and the Parent each shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which the Seller and the Parent each has acknowledged its liability; the Purchaser also may participate in any such -40- audit or proceeding and, if the Seller or the Parent does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Seller or the Parent setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party Seller and the Parent each has acknowledged its liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Seller and/or the Parent (as evidenced by its acknowledgment under this Section 7.04) and the Purchaser or the Company or any Subsidiary could be liable, (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VII by FIS or by LPSthe Purchaser and the Seller and/or the Parent. (d) The party that is controlling None of the Purchaser, the Parent or the Seller shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates to such deficiencyother party, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authoritywhich consent may not be unreasonably withheld. The Purchaser, the Non-Controlling Party’s reasonable comments Parent and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofSeller agree to cooperate, and the Non-Controlling Party shall have Purchaser agrees to cause the right Company and the Subsidiaries to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided in this AgreementIn the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, the respective Filing Party Seller shall have the right to controlright, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense expense, to participate in and control the conduct of such Contestaudit or proceeding but only to the extent that such audit or proceeding relates solely to a potential adjustment for which Seller has acknowledged Seller's liability and the issue underlying the potential adjustment does not recur for any period ending subsequent to the Closing Date. Seller shall keep Purchaser fully informed of the progress of any such audit or proceeding and, if it appears in the sole discretion of Purchaser, that such audit or proceeding may adversely affect Purchaser or a Division Subsidiary, Purchaser also may participate in any such audit or proceeding. If the Indemnifying Party Seller does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding promptly, the Filing Party Purchaser may defend and settle the same (for Seller's account) in such reasonable manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of that a Contest covered by potential adjustment as to which Seller would be liable is present in the first sentence of this paragraph that involves issues same proceeding as a potential adjustment for which Purchaser would be liable, Purchaser shall have the right, at its expense, to control the audit or proceeding with respect to the latter potential adjustment. (ib) relating With respect to a potential adjustment for which both Seller and Purchaser or a Division Subsidiary, could be liable, or which involves an issue that recurs for any period ending after the Indemnifying Party has liability Closing Date (whether or not the subject of audit at such time), (i) both Purchaser and Seller may participate in the audit or proceeding, and (ii) that are required to be dealt with in a the audit or proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum dollar amount of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations circumstances in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPSPurchaser and Seller. (dc) The party that is controlling Except as provided in Section 6.4(a) above, neither Purchaser nor Seller shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates to such deficiencyother party, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestwhich consent may not be unreasonably withheld.

Contests. (a) Except as otherwise provided If a claim shall be made by any Taxing -------- Authority that, if successful, would result in the indemnification of a party (the "Tax Indemnified Party") under this AgreementArticle VII, the respective Filing Tax Indemnified Party --------------------- shall have promptly notify the party (the "Tax Indemnifying Party") obligated under ---------------------- this Article VII to indemnify the Tax Indemnified Party in writing of such fact; provided, however, that a failure to give such notice shall not affect the Tax -------- ------- Indemnified Party's right to controlindemnification under this Article VII except to the extent, contestif any, that, but for such failure, the Tax Indemnifying Party could have avoided all or a portion of the Tax Liability in question. Such notice shall contain factual information (to the extent known to the Tax Indemnified Party) describing the asserted Tax Liability in reasonable detail and represent the interest shall include copies of any FIS Group company notice or other document received from any LPS Group company Taxing Authority in respect of such asserted Tax Liability. If a request is made by any Contest relating Taxing Authority to interview, depose or otherwise question any employee of or service provider to the Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection Indemnified Party with or as a result of any such Contest. The Filing Party’s rights shall extend respect to any matter pertaining subject to the management and control of an Auditindemnification under Article VII, including execution of waiverswithout limitation any summons or subpoena (collectively "Interview"), choice of forumthen the Tax Indemnified Party shall notify and consult with the Tax Indemnifying Party before consenting to any such Interview, scheduling of conferences and take such actions with respect to such Interview request as the resolution of any Tax ItemIndemnifying Party reasonably requests. (b) Except as otherwise provided hereinThe Tax Indemnifying Party shall determine the method of any contest of any claim under Section 7.04(a) and shall control the conduct thereof; provided, after however, that the date Tax Indemnifying Party shall permit the Tax -------- ------- Indemnified Party to consult, at its own expense, with the Tax Indemnifying Party in such defense through counsel chosen by the Tax Indemnified Party. If the contest or appeal of execution such claim requires that all or a portion of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date contested Taxes (or any item relating thereto a bond in respect thereof) be paid as a jurisdictional prerequisite, the Tax Indemnifying Party shall advance to the Tax Indemnified Party the amount of such Taxes or reported thereon) which would give rise to an Indemnification Liability fee for such bond (but in no event shall the amount of such advance exceed the Tax Indemnifying Party's liability under this Agreement, of an ). The Tax Indemnified Party shall take such action in connection with contesting such claim as the Tax Indemnifying Party shall request in writing from time to time, including the selection of counsel and experts and the execution of powers of attorney; provided, however, that the Tax Indemnified -------- ------- Party shall not be required to take any such action unless, within 30 calendar days after delivery of the notice required by Section 7.04(a) to the Tax Indemnifying Party (or such earlier date that any payment of Taxes is due by the Tax Indemnified Party but in no event earlier than ten calendar days after the Tax Indemnifying Party's receipt of such notice), the Tax Indemnifying Party requests that such claim be contested and agrees to pay to the Tax Indemnified Party any and all reasonable out-of-pocket costs and expenses incurred by the Tax Indemnified Party in connection with contesting such claim, including, without limitation, the reasonable fees of outside advisors, attorneys and accountants. The Tax Indemnified Party shall not be required to make any payment of such claim for at least 30 calendar days (or such shorter period as may be required by applicable Law) after the Filing delivery of the notice required by this subsection, shall give to the Tax Indemnifying Party any information reasonably requested by the Tax Indemnifying Party relating to such claim, and otherwise shall cooperate with the Tax Indemnifying Party in order to contest effectively any such claim. Notwithstanding the provisions of this Section 7.04(b) the Tax Indemnifying Party shall not settle any claim or take any other action if, as a result of such action, the Taxes payable by Purchaser for a taxable period not covered by the indemnity pursuant to Section 7.01(a) would be materially increased and such increase would create a permanent difference in Purchaser's aggregate Tax Liability for taxable periods after the Closing Date taking into account any deductions or other Tax benefits related to the matters settled. (c) Subject to the provisions of Section 7.04(b), the Tax Indemnified Party shall enter into a settlement of such contest with the applicable Taxing Authority or prosecute such contest to a determination in a court, all as the Tax Indemnifying Party may request. (d) Promptly after the extent of the liability of the Tax Indemnified Party with respect to such Tax Returna claim shall be established by the final judgment or decree of a court or a final and binding settlement with a Taxing Authority having jurisdiction thereof, the Tax Indemnifying Party shall have pay, subject to Sections 9.02(b), 9.03(b) and 9.03(d), to the right at its expense to participate in and control Tax Indemnified Party the conduct of such Contest. If the Indemnifying Party does not assume the defense amount of any such Contest for a Pre-Distribution Period, Taxes to which the Filing Tax Indemnified Party may defend become entitled by reason of the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten provisions of this Section 7.04. (10e) Business Days’ prior written notice Notwithstanding anything to the Indemnifying contrary in this Article VII, any interest, penalties, fines, assessments or additions to any Tax resulting from or attributable to the failure of the Tax Indemnified Party setting forth to act in a timely manner, including in filing Tax Returns, responding to Tax audits or other inquiries or making payments, shall not be indemnifiable hereunder and shall be the terms and conditions sole responsibility of settlementthe Tax Indemnified Party. (f) The indemnification provided in this Article VII shall be the sole remedy for any claim in respect of Taxes. In the event of a Contest covered by conflict between the first sentence provisions of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment Article VII and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) other provisions of this Agreement (the “Controlling Party”): (iexcept for Sections 9.02(b), 9.03(b) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authorityand 9.03(d)), the Non-Controlling Party’s reasonable comments and changes on such draft copy provisions of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) this Article VII shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestcontrol.

Contests. (a) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS FNF Legacy Group company or any LPS FIS Group company in any Contest relating to any Tax Return described in Section Sections 2.1 and 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s 's rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability Liability, under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ ' prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph paragraph, that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS FNF Legacy Group company and (ii) any LPS FIS Group company could be liable, both parties each party may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS FNF or by LPSFIS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “"Controlling Party”"): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the such deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “"Non-Controlling Party”") with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s 's reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the such deficiency, claim or adjustment that is the subject of such Contestadjustment.

Contests. (ai) Except as otherwise provided in this AgreementAfter the Closing, Liberty and its Affiliates, on the respective Filing Party shall have the right to control, contestone hand, and represent OneBeacon, on the interest other hand, shall promptly notify the other parties in writing of any FIS Group company written notice of a proposed assessment or any LPS Group company claim in any Contest relating an audit or administrative or judicial proceeding which, if determined adversely to any Tax Return described in the taxpayer, would be grounds for indemnification by such other parties under this Section 2.2 or 2.3 8.05; provided, however, that a failure to give such notice will not affect the rights of a party to indemnification under this Agreement except to the extent, if any, such failure results in a detriment to the indemnifying party. (other than a Tax Return described ii) In the case of an audit or administrative or judicial proceeding that relates to taxable periods ending on or before the Closing Date, provided that OneBeacon acknowledges in Section 6.2(b) or (c) writing its liability under this Agreement to hold Liberty and its Affiliates harmless against the full amount of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or which may be made as a result of any such Contest. The Filing Party’s rights shall extend audit or proceeding that relates to any matter pertaining to taxable periods ending on or before the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. Closing Date (b) Except as otherwise provided herein, after the date of execution of this Agreementor, in the case of a Contest any taxable period that relates includes the Closing Date, against an adjustment allocable under Section 8.05(a) to a Tax Return for a Taxable Period beginning the portion of such period ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date), of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party OneBeacon shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which OneBeacon has acknowledged its liability; Liberty and its Affiliates also may participate in any such audit or proceeding and, if OneBeacon does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Liberty and its Affiliates may defend the same in such manner as it they may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party OneBeacon setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party OneBeacon has acknowledged its liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee Liberty and its Affiliates would be liable, the Indemnitee Liberty and its Affiliates shall have the right right, at its expense their expense, to control the Contest but only audit or proceeding with respect to the latter issues. (ciii) With respect to issues relating to a Contest involving an issue potential adjustment for which both OneBeacon (ias evidenced by its acknowledgment under this Section 8.05) any FIS Group company and (ii) any LPS Group company Liberty and its Affiliates could be liable, both (A) each of the parties may participate in the Contestaudit or proceeding, and (B) the Contest may audit or proceeding shall be controlled by that party those parties which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodstaxable periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 8.05 by FIS or by LPSboth Liberty and its Affiliates and OneBeacon. (div) The party that is controlling Neither Liberty and its Affiliates nor OneBeacon shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) any Tax audit or proceeding which would adversely affect the other parties for such year or a subsequent year without the written consent of the other parties, which consent may not be unreasonably withheld. Liberty and (c) of this Agreement (the “Controlling Party”): (i) its Affiliates 49 and OneBeacon agree to cooperate in the case defense against or compromise of any material correspondence claim in any audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided After the Closing, NSAP shall promptly notify the Stockholders in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding with respect to Taxes of NSAP or of any of the Acquired Entities which, if determined adversely to the taxpayer, would be grounds for indemnification under this AgreementArticle X; provided, however, that a failure to give such notice will not affect NSAP's right to indemnification under this Article X except to the extent, if any, that, but for such failure, the respective Filing Party shall Stockholders could have avoided all or a portion of the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company Tax liability in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemquestion. (b) Except In the case of an audit or administrative or judicial proceeding with respect to Taxes that relates to periods ending on or before the Closing Date, provided that the Stockholders acknowledge in writing their liability under this Agreement to hold NSAP and the Acquired Entity harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 10.01(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Stockholders shall have the right at its their expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party does extent that such audit or proceeding relates solely to a potential adjustment for which the Stockholders have acknowledged their liability; NSAP also may participate in any such audit or proceeding and, if the Stockholders do not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party NSAP may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Stockholders setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Stockholders have acknowledged their liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee NSAP would be liable, the Indemnitee NSAP shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Stockholders (as evidenced by its acknowledgment under this Section 10.02) and NSAP or the Acquired Entities could be liable, (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article X by FIS or by LPSNSAP and the Stockholders. (d) The party that is controlling Neither NSAP nor the Stockholders shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. NSAP and the Stockholders agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingcooperate, and (C) provide NSAP agrees to cause the Non-Controlling Party with a final copy Acquired Entities to cooperate, in the defense against or compromise of the portion of such correspondence any claim in any audit or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided After the First Closing, Buyer or Seller shall notify the other party in writing within seven days of receiving any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding which, if determined adversely to such entity, would be subject to indemnification under this AgreementArticle X; provided, the respective Filing Party shall have the however, that a failure to give such notice will not affect a party's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article X except to the management and control extent, if any, that, but for such failure, Seller or Buyer, as the case may be, could reasonably likely have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability to which such written notice relates. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of an audit or administrative or judicial proceeding (a Contest "Tax Contest") that relates to a Tax Return for a Taxable Period beginning periods ending on or before the Distribution First Closing Date (including, without limitation, any Tax Contest relating to life insurance policies or any item relating thereto or reported thereon) which would give rise annuities issued by a Company Subsidiary prior to an Indemnification Liability under this Agreementthe First Closing), of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Seller shall have the sole right at its expense own expense, to participate in and control the conduct of any such Tax Contest. If the Indemnifying Party ; provided, however, that if Seller does not exercise such right to control, Buyer, at its own expense, may assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same control in such manner as it may deem appropriate, including, but not limited to, settling such Tax Contest (subject to the requirement of Section 10.4(d)) after giving ten (10) Business Days’ five days prior written notice to the Indemnifying Party Seller setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With In case of a Tax Contest that relates to periods beginning before and ending after the First Closing Date, the party that is liable for the issue pursuant to the terms of this Section 10.1 shall control the audit or proceeding with respect thereto; provided, however, that if the Tax Contest involves issues relating to a Contest involving an issue potential adjustments or assessments for which both Seller and Buyer, the Company or any Company Subsidiary could be liable, (i) any FIS Group company each party may participate in the Tax Contest, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Tax Contest may shall be controlled by that party which that would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods; provided further, however, that with respect to any Tax Contest, as described in the first proviso of this paragraph (c), that relates to or involves any Tax issues regarding or relating to life insurance policies or annuities, Buyer and Seller shall jointly control such Tax Contest. The principle set forth in the immediately preceding first sentence of this Section 10.4(c) shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article X by FIS or by LPSBuyer and Seller. (d) The party that is controlling Notwithstanding any Contest pursuant to Sections 6.2(b) and (c) of other provision in this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiencycontrary, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party Seller shall have the right to attendcontrol any proceeding or Tax Contest that relates to the issue of whether the Section 338(h)(10) Elections should be respected, provided, however, that Buyer shall have the right to approve of any counsel, such approval to not be unreasonably withheld, chosen by Seller to represent Seller in such Tax Contest and Buyer shall have the right to participate in such Tax Contest at its own expense in the same manner as provided in paragraph (b) of this Section 10.4, including, without limitation, to the extent allowed by law, the right to attend all meetings with the relevant Tax Authority. (e) Notwithstanding anything in this Agreement to the contrary, neither Buyer, Seller, the Company nor any Company Subsidiary shall enter into any compromise or agree to settle any claim pursuant to any Tax Contest that would or that would reasonably be expected to adversely affect the other party for such year or any other year without the written consent of the other party, which consent may not be unreasonably withheld. Buyer and Seller agree to cooperate, and Buyer agrees to cause the Company and the Company's Subsidiaries to cooperate, in the defense against or compromise of any claim in any Tax Contest. (f) Notwithstanding anything in this Agreement to the contrary, after the First Closing Date Buyer and Seller, at each party's own expense, shall cooperate and consult with each other in determining whether the Company Subsidiaries have issued any life insurance policies or annuity contracts that do not comply with Section 7702 of the Code (or any similar provision of state or local Law) or are not qualified under Section 72 of the Code (or any similar provisions of state or local Law), as applicable. In the event Buyer determines that such policies or contracts have been issued and that it is obligated to inform any relevant Tax Authority (including meetings of such non-compliance, Buyer shall first provide written notification to Seller of its conclusion regarding such annuities or life insurance policies, with examiners) a reasonably detailed explanation of why such life insurance policies or hearings annuities are not compliant, at least 10 business days prior to Buyer contacting any Tax Authority, and Buyer or proceedings before Seller shall thereafter have the right to inform any judicial authority such relevant Tax Authority as to the extent they relate to the deficiency, claim or adjustment that is the subject existence of such Contest.policies or contracts for the purposes of entering into a closing agreement with such Tax Authority and such action by Buyer shall not relieve Seller of any indemnification obligation under this Article X.

Contests. (a1) Except as otherwise provided in Subject to the provisions of this AgreementSection 4.05(f), the respective Filing Party Stockholders shall have the right, at their own expense, to control, manage and be responsible for any audit, contest, or similar proceeding with respect to Taxes for any Taxable year or period ending on or before the Closing Date and shall have the right to controlsettle or contest in their discretion any such audit, contestcontest or proceeding; provided, and represent however, that (i) the interest Stockholders shall not have the right to control any such proceeding unless they first acknowledge in writing their obligation to fully indemnify Buyers for the Taxes at issue in the proceeding; (ii) no settlement or disposition of any FIS Group company such proceeding or any LPS Group company in any Contest relating to any Tax Return a proceeding described in Section 2.2 or 2.3 of this Agreement clause (other than a Tax Return described in Section 6.2(b) or (ciii) of this Agreementparagraph shall be made by one party without the other party's consent (which consent shall not be unreasonably withheld or delayed) and, subject if the same reasonably could be expected to affect either Buyers' liability for Tax in any taxable period or portion of a taxable period ending after the Closing Date or the Stockholders' liability under Section 6.4(b4.05(a); and (iii) of this Agreement, to resolve, settle Buyers or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights the Stockholders shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) proceeding relating to a potential adjustment for which the Indemnifying Party has liability taxable period that begins before, and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liableends after, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for Closing Date based upon which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSTax. (d2) The party that Except for proceedings the control of which is controlling any Contest determined pursuant to Sections 6.2(bSection 4.05(f)(1) above, Buyers shall, at their own expense, control, manage and (c) of this Agreement (solely be responsible for any audit, contest, claim, proceeding or inquiry with respect to Income Taxes for any Taxable year or period beginning after the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingClosing Date, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the exclusive right to attendsettle or contest any such audit, any meetings with contest, claim, proceeding or inquiry without the Tax Authority (including meetings with examiners) consent of the Stockholders unless such settlement or hearings or proceedings before any judicial authority to contest could result in a liability by the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestStockholders under this Agreement.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Sellers in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser or of the Company which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VII; provided, however, that a failure to give such notice will not affect the Purchaser's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VII except to the management and control extent, if any, that, but for such failure, the Sellers could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date and provided that the Sellers acknowledge in writing their liability under this Agreement to hold the Purchaser and the Company harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 7.01(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereonClosing Date) which would give rise and is subject to an Indemnification Liability indemnification under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnSection 7.01(a), the Indemnifying Party Sellers shall have the right at its their expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party does extent that such audit or proceeding relates solely to a potential adjustment for which the Sellers have acknowledged their liability; the Purchaser also may participate in any such audit or proceeding and, if the Sellers do not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Sellers setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Sellers have acknowledged their liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Sellers (as evidenced by its acknowledgment under this Section 7.04) and the Purchaser or the Company could be liable, (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VII by FIS or by LPSthe Purchaser and the Sellers. (d) The party that is controlling Neither the Purchaser nor any Contest Seller shall enter into any compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. The Purchaser and the Sellers agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofcooperate, and the Non-Controlling Party shall have Purchaser agrees to cause the right Company to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided After the Closing Date, each of Seller and Buyer shall promptly notify the other party in this Agreement, writing upon receipt of written notice of the respective Filing Party shall have the right to control, contest, and represent the interest commencement of any FIS Group company Tax audit or administrative or judicial proceeding or of any demand or claim on Seller, Buyer or the Company or any LPS Group company subsidiary which, if determined adversely to the taxpayer or after the lapse of time, would be grounds for indemnification by the other party under Section 7.1. Such notice shall contain factual information (to the extent known to the notifying party) describing the asserted Tax liability in reasonable detail and shall include copies of any Contest relating to notice or other document received from any Tax Return described Taxing Authority in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result respect of any such Contestasserted Tax liability. The Filing Party’s rights If the indemnitee under Section 7.1 fails to give the indemnitor under Section 7.1 prompt notice of an asserted Tax liability as required by this Section 7.3, then the indemnitor shall extend not have any obligation to indemnify for any matter pertaining loss arising out of such asserted Tax liability, but only to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and extent that failure to give such notice results in a detriment to the resolution of any Tax Item.indemnitor. 34 29 (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to a Tax Return for a Taxable Period beginning period ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Seller shall have the right sole right, at its expense expense, to participate in and control the conduct of such Contestaudit or proceeding; provided, however, that Seller shall consult with Buyer to the extent any proposed adjustment may have a material adverse effect on the Taxes of Buyer or the Company for taxable periods beginning after the Closing Date. If the Indemnifying Party does not assume Buyer shall control the defense and settlement of any such Contest for a Pre-Distribution Periodcontest relating to taxable periods or portions thereof that begin on or after the Closing Date, the Filing Party may defend the same in such manner as it may deem appropriateprovided, includinghowever, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice Buyer shall consult with Seller to the Indemnifying Party setting forth extent any proposed adjustment may have a material adverse effect on the terms and conditions Taxes of settlement. In Seller for taxable periods beginning before the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesClosing Date. (c) With respect to a Contest involving an issue for which both periods beginning before the Closing Date and ending after the Closing Date, (i) each party may participate in an audit or proceeding which relates to any FIS Group company such period and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may such audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and adjustment; provided that neither party shall settle any corresponding adjustments that may reasonably such audit or proceeding without the consent of the other, which consent shall not be anticipated for future Taxable Periodsunreasonably withheld. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPSthe Buyer and Seller. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (ai) Except as otherwise provided Sellers and Buyer agree, in this Agreementeach case at no cost to the other party, to cooperate with the respective Filing Party other and the other's representatives in a prompt and timely manner in connection with any Contest. Such cooperation shall include, but not be limited to, making available to the other party, during normal business hours, all books, records, returns, documents, files, other information (including, without limitation working papers and schedules), officers or employees (without substantial interruption of employment) or other relevant information necessary or useful in connection with any Contest requiring any such books, records and files. Sellers shall, at their election, have the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company a Target Company's interests in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) matter arising in, or (c) of this Agreement) andrelated to, subject a Pre-Closing Period to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed the extent such Contest is in connection with or as a result any Taxes for which Sellers may be liable pursuant to Section 10.2 hereof, to employ counsel of any such Contest. The Filing Party’s rights shall extend their choice at their expense and to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriateincluding Settlement or Other Disposition thereof; provided, includinghowever, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party Buyer shall have the right to attendconsult with Sellers regarding any such Contest that may affect a Target Company for any periods ending after the Closing Date, at Buyer's own expense, and provided further, that any meetings settlement or other disposition of any such Contest may only be made with the consent of Buyer, which consent will not be unreasonably withheld. In connection with any Contest which is controlled by Sellers pursuant to this Section 9.5(b), no Seller shall, without the prior written consent of Buyer (which consent shall not be unreasonably withheld), (A) make any election, change any annual accounting period, or adopt or change any accounting method if such election, adoption or change would have the effect of increasing the tax liability of Buyer, or its Affiliates or any of the Target Companies in any Tax Authority Period ending after the Closing Date, or (including meetings with examinersB) file any amended return, enter into any closing agreement, surrender any right to claim a refund of taxes, consent to any extension or hearings waiver of the limitation period applicable to any tax claim or proceedings before any judicial authority assessment relating to the extent they relate Target Companies or take any action, if such amendment, agreement, settlement, surrender, consent of other action would have the effect, directly or indirectly, of increasing the liability for Taxes of Buyer, its Affiliates, or any of the Target Companies for or with respect to any Tax Period ending after the Closing Date. Buyer shall not, without the prior written consent of Seller (which consent shall not be unreasonably withheld), (A) make any election, change any annual accounting period, or adopt or change any accounting method if such election, adoption or change would have the effect of increasing liability for Taxes in any Tax Period ending on or before the Closing Date, or (B) file any amended return, enter into any closing agreement, surrender any right to claim a refund of taxes, consent to any extension or waiver of the limitation period applicable to any tax claim or assessment relating to the deficiencyTarget Companies or take any action, claim if such amendment, agreement, settlement, surrender, consent of other action would have the effect, directly or adjustment indirectly, of increasing the liability for Taxes for or with respect to any Tax Period ending on or before the Closing Date. Notwithstanding anything herein to the contrary, Buyer shall the right to control any Contest with respect to Straddle Periods of the Target Companies. (ii) Unless Sellers have previously received written notice from Buyer or the Target Companies of the existence of a Contest, Sellers shall give written notice to Buyer of the existence of any Contest relating to a Tax matter that is Buyer's responsibility pursuant to this Agreement within twenty (20) days from the subject date of receipt by a Seller of any written notice of such Contest by a Taxing Authority; provided that failure to give such notice shall relieve Buyer of any liability with respect to such Contest unless Buyer was otherwise aware of such Contest or the failure to give such notice did not result in additional expenses or otherwise prejudice the Buyer. Unless the Buyer has previously received written notice from Sellers of the existence of a Contest, Buyer shall give written notice to Sellers of the existence of any Contest for which Sellers may have responsibility within twenty (20) days from the receipt by the Buyer of any written notice of such Contest by a Taxing Authority; provided that failure to give such notice shall relieve Sellers of any liability with respect to such Contest unless the Insider Stockholders were otherwise aware of such Contest or the failure to give such notice did not result in additional expenses or otherwise prejudice Sellers.

Contests. (a) Except as otherwise provided in this AgreementSubject to Section 6.2, the respective Filing Party shall have ▇▇▇▇▇▇ has the right to controlcontest the amount, validity or applicability, in whole or in part, of any Impositions, mechanics’ lien or encumbrance (including any arising from work performed or materials provided to Tenant or any Subtenant to improve all or a portion of the Premises) by appropriate proceedings conducted in good faith and with due diligence, at no cost to Port, provided that, prior to commencement of such contest, Tenant notifies Port of such contest. Tenant must notify Port of the final determination of such contest within fifteen (15) days after such determination. Subject to Section 6.2, nothing in this Lease requires Tenant to pay any Impositions, mechanics’ lien, or encumbrance so long as Tenant contests the validity, applicability or amount of such Impositions, mechanics’ lien or encumbrance in good faith, and represent so long as it does not allow the interest portion of the Premises affected by such Impositions, mechanics’ lien or encumbrance to be forfeited to the entity levying such Impositions, mechanics’ lien or encumbrance as a result of its nonpayment. If any Law requires as a condition to such contest, that the disputed amount be paid under protest, or that a bond or similar security be provided, Tenant must comply with such condition as a condition to its right to contest. Tenant is responsible for the payment of any FIS Group company interest, penalties or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or charges that may accrue as a result of any such Contest. The Filing Partycontest, and Tenant must provide a statutory lien release bond or other security reasonably satisfactory to Port in any instance where Port’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, interest in the case of a Contest that relates Premises may be subjected to a Tax Return for a Taxable Period beginning before the Distribution Date (such lien or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that claim. Tenant is not required to pay any Impositions, mechanics’ lien or encumbrance being so contested during the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense pendency of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered proceedings unless payment is required by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liablecourt or agency conducting such proceedings. Port, the Indemnitee shall have the right at its own expense and at its sole option, may elect to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) join in any FIS Group company and (ii) such proceeding whether or not any LPS Group company could Law requires that such proceedings be liable, both parties may participate brought by or in the Contestname of Port or any owner of the Premises. Port will not be subjected to any liability for the payment of any fines or penalties, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth except as provided in the immediately preceding sentence shall govern also precedent sentence, costs, expenses, or fees, including Attorneys’ Fees and Costs, in connection with any such proceeding. Without limiting Article 28, Tenant will Indemnify the Indemnified Parties for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case all Losses resulting from ▇▇▇▇▇▇’s contest of any material correspondence Imposition, mechanics’ lien or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestencumbrance.

Contests. (ai) Except as otherwise provided in this AgreementWith respect to any Pre-Closing Tax Return, the respective Filing Party Sellers and their duly appointed representatives shall have the right to controlsole right, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreementat their expense, to supervise or otherwise coordinate any examination process and to negotiate, resolve, settle or agree contest any asserted Tax deficiencies or assert and prosecute any claims for refund. The foregoing notwithstanding, without the express written consent of Buyer, which consent shall not be unreasonably withheld, the Sellers shall not file any amended Tax Return, enter into any agreement, settle any Tax claim or assessment, surrender any right to claim a refund of Tax, consent to any deficiency, extension or waiver of the limitation periods applicable to any Tax claim or adjustment proposedassessment, asserted or assessed in connection with or as a result of take any other action if any such Contest. The Filing Party’s rights shall extend action would have the effect of increasing Buyer Tax Liabilities, unless such action is required to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemcomply with applicable law. (bii) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with With respect to such any other Tax Return, the Indemnifying Party Buyer and its duly appointed representatives shall have the right sole right, at its expense expense, to participate in supervise or otherwise coordinate any examination process and control to negotiate, resolve, settle or contest any asserted Tax deficiencies or assert and prosecute any claims for refund. The foregoing notwithstanding, without the conduct express written consent of the Sellers, which consent shall not be unreasonably withheld, Buyer shall not file any amended Tax Return, enter into any agreement, settle any Tax claim or assessment, surrender any right to claim a refund of Tax, consent to any extension or waiver of the limitations period applicable to any Tax claim or assessment, or take any other action if any such Contest. If action would have the Indemnifying Party does not assume effect of increasing the defense Seller Tax Liabilities, unless such action is required to comply with applicable law. (iii) Each party hereto shall, within twenty (20) days (unless action is required sooner, then as soon as practicable), notify the other of the assertion of any such Contest for a Pre-Distribution Periodclaim or the commencement of any suit, the Filing Party may defend the same in such manner as it may deem appropriateaction, includingproceeding, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only investigation or audit with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden operations of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment KVT that is the subject of such Contest this Paragraph 3(g)(iii), and shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party with copies (the “Non-Controlling Party”subject to deletion of irrelevant information) with a draft copy of the portion of such all correspondence or filing that relates relating to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestcontest.

Contests. (a) Except as otherwise provided After the Closing, Parent will promptly notify within 10 days Siemens in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of Parent or of the Company or any Company Subsidiary which, if determined adversely to the taxpayer, would be grounds for indemnification under this AgreementArticle IX; provided, the respective Filing Party shall have the however, that a failure to give such notice will not affect Parent's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article IX except to the management and control extent that such that failure effectively precluded Siemens from avoiding all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that Siemens acknowledges in writing its liability under this Agreement to hold Parent, the Company and its Company Subsidiaries harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 9.1(b) to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date), of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Siemens shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which Siemens could be held liable hereunder; Parent also may participate in any such audit or proceeding and, if Siemens does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Parent may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ business days' prior written notice to the Indemnifying Party Siemens setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues . (ic) relating With respect to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which both Siemens and Parent or the Company or any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company Company Subsidiary could be liable, both parties each party may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS audit or by LPSproceeding. (d) The party that is controlling Neither Parent nor Siemens shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. Parent and Siemens agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingcooperate, and (C) provide Parent agrees to cause the Non-Controlling Party with a final copy Company and its Company Subsidiaries to cooperate, in the defense against or compromise of the portion of such correspondence any claim in any audit or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except If any Taxing Authority asserts an Income Tax Claim, then the party hereto first receiving notice of such Income Tax Claim promptly shall provide written notice thereof to the other party or parties hereto; provided, however, that the failure of such party to give such prompt notice shall not relieve the other party of any of its obligations under this Article 8, except to the extent that the other party is actually prejudiced thereby. Such notice shall specify in reasonable detail the basis for such Income Tax Claim and shall include a copy of the relevant portion of any correspondence received from the Taxing Authority. (b) FNLC shall, upon written notice to NLC Holding and the Company, have the right to control, at their own expense, any audit, examination, contest, litigation or other proceeding by or against any Taxing Authority (a “Tax Proceeding”) in respect of the Company or any Company Subsidiary for any taxable period that ends on or before the First Closing Date; provided, however, that if such action could have an adverse impact on NLC Holding, any Affiliate of NLC Holding or the Company or any Company Subsidiary, (i) FNLC shall provide NLC Holding and the Company with a timely and reasonably detailed account of each phase of such Tax Proceeding, (ii) FNLC shall consult with NLC Holding and the Company before taking any significant action in connection with such Tax Proceeding, (iii) FNLC shall consult with NLC Holding and the Company and offer NLC Holding and the Company an opportunity to comment before submitting any written materials prepared or furnished in connection with such Tax Proceeding, (iv) FNLC shall defend such Tax Proceeding diligently and in good faith as otherwise provided if they were the only party in this Agreementinterest in connection with such Tax Proceeding, (v) NLC Holding (or an Affiliate of NLC Holding) and the Company shall be entitled to participate, at its own expense, in such Tax Proceeding and receive copies of any written materials relating to such Tax Proceeding received from the relevant Taxing Authority, and (vi) FNLC shall not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent of NLC Holding and the Company, which consent shall not be unreasonably withheld, conditioned or delayed. (c) In the case of a Tax Proceeding for a Straddle Period of the Company or any Company Subsidiary, the respective Filing Controlling Party shall have the right to control, contestat its own expense, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnProceeding; provided, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Periodhowever, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Controlling Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy timely and reasonably detailed account of the portion each phase of such correspondence or filing that relates such deficiencyTax Proceeding, claim or adjustment; and (ii) the Controlling Party shall provide consult with the Non-Controlling Party before taking any significant action in connection with notice reasonably such Tax Proceeding, (iii) the Controlling Party shall consult with the Non-Controlling Party and offer the Non-Controlling Party an opportunity to comment before submitting any written materials prepared or furnished in advance ofconnection with such Tax Proceeding, (iv) the Controlling Party shall defend such Tax Proceeding diligently and in good faith as if it were the only party in interest in connection with such Tax Proceeding, (v) the Non-Controlling Party shall be entitled to participate in such Tax Proceeding, at its own expense, if such Tax Proceeding could have an adverse impact on the right Non-Controlling Party or any of its Affiliates and (vi) the Controlling Party shall not settle, compromise or abandon any such Tax Proceeding without obtaining the prior written consent, which consent shall not be unreasonably withheld, conditioned or delayed, of the Non-Controlling Party if such settlement, compromise or abandonment could have an adverse impact on the Non-Controlling Party or any of its Affiliates. “Controlling Party” means whichever of FNLC or the Company is reasonably expected to attendbear the greater Tax liability in connection with a Straddle Period Tax Proceeding, any meetings and “Non-Controlling Party” means whichever of FNLC or the Company is not the Controlling Party with the respect to such Straddle Period Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestProceeding.

Contests. (ai) Except as otherwise provided Each of the Buyer, on the one hand, and the Seller, on the other hand (the "Recipient"), shall notify the other party in this Agreementwriting within 60 days of receipt by the Recipient of written notice of any pending or threatened audits, notice of deficiency, proposed adjustment, assessment, examination or other administrative or court proceeding, suit, dispute or other claim (a "Tax Claim") which could affect the respective Filing Party liability for Taxes of such other party. If the Recipient fails to give such prompt notice to the other party it shall not be entitled to indemnification for any Taxes arising in connection with such Tax Claim if and to the extent that such failure to give notice materially and adversely affects the other party's right to participate in the Tax Claim. (ii) The Seller shall have the sole right to control, contest, and represent the interest of any FIS Group company or any LPS Group company Company's interests in any Contest Tax Claim relating to any Tax Return described in Section 2.2 taxable periods ending on or 2.3 before the Closing Date and to employ counsel of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contestit choice at its expense. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates Straddle Period, the Seller shall be entitled to a participate at its expense in any Tax Return for a Taxable Claim relating in any part to Taxes attributable to the portion of such Straddle Period beginning deemed to end on or before the Distribution Closing Date (and, with the written consent of the Buyer, at the Seller's sole expense, may assume the control of such entire Tax Claim. None of the Buyer, any of its affiliates, or the Company or any item relating thereto subsidiary may settle or reported thereon) otherwise dispose of any Tax Claim for which would give rise to an Indemnification Liability the Seller may have a liability under this Agreement, or which may result in an increase in Seller's liability under this Agreement, without the prior written consent of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnSeller, which consent may be withheld in the Indemnifying Party shall have sole discretion of the right at Seller, and none of Seller or any of its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense affiliates may settle or dispose of any such Contest Tax Claim for which Buyer or the Company may have a Pre-Distribution Periodliability under this Agreement, or which may result in an increase in Buyer's or the Filing Party may defend Company's tax liability for taxable periods ending after the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ Closing without the prior written notice to the Indemnifying Party setting forth the terms and conditions consent of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for Buyer, which the Indemnifying Party has liability and (ii) that are required to consent may be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate withheld in the Contest, and the Contest may be controlled by that party which would bear the burden sole discretion of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSBuyer. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except as otherwise provided in this AgreementIn the event any Tax Authority informs Seller, on the respective Filing Party shall have one hand, or Purchaser or Company, on the right to controlother, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result notice of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to proposed assessment or the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution commencement of any Tax Itemaudit or administrative or judicial proceeding or of any demand or claim on the Purchaser and its Affiliates or the Company (a “Contest”) with respect to which the other Party would reasonably be expected to incur liability hereunder, the Party so informed shall promptly notify the other party of such matter; provided, however, the failure to give such notice shall not affect the indemnification provided hereunder, except to the extent that the liable Party is materially prejudiced by such delay. Such notice shall contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice or other documents received from any Tax authority with respect to such matter. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before Periods ending on or prior to the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date, the Indemnifying Party Seller shall have the right sole right, at its expense expense, to participate in and control the conduct of such Contest. If , provided that with respect any Contest that could adversely affect the Indemnifying Party does Purchaser or the Company in a Taxable Period ending after the Closing Date, the Seller (i) must first consult in good faith with the Purchaser before taking any action with respect to such Contest, (ii) shall permit the Purchaser, and counsel of its own choosing, to participate in the Contest, and (iii) shall not assume the defense of settle or compromise any such Contest for a Pre-Distribution Periodwithout the approval of Purchaser (which approval shall not be unreasonably conditioned, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesdelayed or withheld). (c) With respect to a Taxes for any Straddle Period, the Seller may elect to participate at its expense in any Contest involving an issue for any asserted Tax liability with respect to which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest indemnity may be controlled by that party which would bear sought from the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest Seller pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestSection 9.1.

Contests. (a) Except as otherwise provided Whenever a party hereto (the "Indemnitee") becomes aware of the existence of an issue that could increase the liability for any Tax, or decrease the amount of any refund, of the other party hereto or any member of its Group or require a payment hereunder (an "Indemnity Issue"), the Indemnitee shall in good faith promptly give notice to such other party (the "Indemnitor") of such Indemnity Issue. The failure of any Indemnitee to give such notice shall not relieve any Indemnitor of its obligations under this Agreement, except to the respective Filing Party extent that such Indemnitor or its affiliate is actually materially prejudiced by such failure to give notice. (b) The Indemnitor and its representatives, at the Indemnitor's expense, shall be entitled to participate (i) in all conferences, meetings or proceedings with any taxing authority, the subject matter of which is or includes an Indemnity Issue in respect of a Pre- Distribution Period and (ii) in all appearances before any court, the subject matter of which is or includes an Indemnity Issue in respect of a Pre-Distribution Period. (c) Except as provided in Section 4.2(d), Grace-Conn. shall have the right to control, contest, and represent decide as between the interest of parties hereto how any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest Indemnity Issue for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required Taxable Period is to be dealt with and finally resolved with the appropriate taxing authority and shall control all Proceedings relating thereto. Grace agrees to cooperate with Grace-Conn. in a proceeding the settlement of any such Indemnity Issue; provided, however, that also involves separate issues relating Grace-Conn. shall act in good faith in the conduct of such Proceedings and shall keep Grace reasonably informed of any developments which can reasonably be expected to a potential adjustment affect adversely Grace. Such cooperation shall include permitting Grace-Conn. to litigate or otherwise resolve any such Indemnity Issue. It is expressly the intention of the parties to this Agreement to take, and the parties shall take, all actions necessary to establish Grace-Conn. as the sole agent for which any Indemnitee would be liableTax purposes of each member of the Affiliated Group, as if Grace-Conn. were the Indemnitee shall have common parent of the right at its expense to control the Contest but only Affiliated Group, with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company all combined, consolidated and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden unitary Tax Returns of the greater portion of Affiliated Group for the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Pre-Distribution Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) parties jointly shall represent the interests of this Agreement (the “Controlling Party”): (i) the Affiliated Group in any Proceeding relating to any Straddle Period and (ii) any Foreign Packco Subsidiary in any Proceeding relating to any taxable period that involves an Indemnity Issue. Neither party shall settle any dispute relating to any such period without the case consent of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (which consent shall not be unreasonably withheld); provided, however, that if either party proposes a settlement and the “Non-Controlling Party”) with a draft copy other party does not consent thereto, the nonconsenting party shall assume control of the portion Proceeding (and bear all subsequently incurred costs, fees and expenses relating thereto) and the respective liabilities of the parties shall be determined pursuant to Section 6.7 based on the magnitude and likelihood of success of the issues involved in the Proceeding, the reasonableness of the settlement offer, the expense of continuing the Proceeding and other relevant factors. Any other disputes regarding the conduct or resolution of any such Proceeding shall be resolved pursuant to Section 6.7. All costs, fees and expenses paid to third parties in the course of such correspondence or filing that relates Proceeding shall be borne by the parties in the same ratio as the ratio in which, pursuant to such deficiencythe terms of this Agreement, the parties would share the responsibility for payment of the Taxes asserted by the taxing authority in its claim or adjustmentassessment if such claim or assessment were sustained in its entirety; provided, (B) incorporatehowever, subject to applicable time constraints imposed that in the event that any party hereto retains its own advisors or experts in connection with any Proceeding, the costs and expenses thereof shall be borne solely by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestparty.

Contests. (a) Except as otherwise provided After the Closing, Purchaser shall promptly notify Seller or Seller shall promptly notify Purchaser in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest writing of any FIS Group company written notice of a proposed assessment or any LPS Group company claim in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement a contest (other than a Tax Return described in Section 6.2(b) or (c"Contest") of this Agreement) andPurchaser or Seller which, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining if determined adversely to the management and control of an Audittaxpayer, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemwould be grounds for indemnification under this Article 6. (b) Except as otherwise provided hereinFor all Consolidated Returns for any group of which Seller or any of its Affiliates is a member, Seller shall control all such Contests in connection therewith. Seller will not settle any such Contest in a manner which would adversely affect the Company after the date Closing Date without the prior written consent of execution of this AgreementPurchaser. Prior to the Closing Date, Seller shall control all Contests relating to Company. After the Closing Date, in the case of a Contest that relates to a Tax non-Consolidated Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreementfor a Taxable Period ending on or before the Closing Date, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Seller shall have the right at its expense to participate in and control the conduct of such Contest. Purchaser shall control Contests relating to Company for all other Taxable Periods. If the Indemnifying Party Seller does not assume the defense of any such Contest for a Pre-Distribution PeriodTaxable Period ending on or before the Closing Date, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest contest after giving ten (10) Business Days’ days prior written notice to the Indemnifying Party Seller setting forth the terms and conditions of settlement. In the event of a Contest covered controlled by the first sentence of this paragraph Seller that involves issues (i) relating to a potential adjustment for which the Indemnifying Party Seller has liability and (ii) that are liability, required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment relating to non-Consolidated Returns (or any item relating thereto or reported thereon) for which both Seller and Purchaser could be liable, (i) any FIS Group company each party may participate in the Contest at its own cost or expense, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may shall be controlled by that party which Purchaser; provided, however, Purchaser may not settle any Contest without the prior consent of Seller if such settlement would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth result in an increase in the immediately preceding sentence shall govern also for purposes indemnification obligation of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under Seller pursuant to this Section 6.2 by FIS or by LPSAgreement. (d) The party that is controlling Neither Purchaser nor Seller shall enter into any compromise or agree to settle any claim pursuant to any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. Purchaser and Seller agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filingcooperate, and (C) provide Purchaser agrees to cause the Non-Controlling Party with a final copy Company to cooperate, in the defense against or compromise of the portion of such correspondence or filing that relates such deficiency, any claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except After the Closing Date, Purchaser shall, and prior to the Closing Date, Parent shall, promptly notify the other party in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding involving the other party or any of the Company and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VIII; provided, however, that a failure to give such notice will not affect Purchaser's or Parent's right, as otherwise provided in this Agreementthe case may be, to indemnification hereunder, except to the extent, if any, that, but for such failure, the respective Filing Party shall other party could have avoided or contested the right to control, contest, and represent the interest of any FIS Group company or any LPS Group company Tax liability in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemquestion. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to any period ended on or before September 30, 1996 or to a Tax Return for a Taxable Period beginning before tax described in clause (iii) of Section 8.01(a), provided that within 30 days after Parent receives the Distribution Date (or written notice from Purchaser required under Section 8.03(a) above, and prior to taking any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party action with respect to such Tax Returnaudit or administrative or judicial proceeding, Parent acknowledges in writing its liability under Section 8.01(a) of this Agreement to hold Purchaser, the Indemnifying Party Company and the Subsidiaries harmless against the full amount of any adjustment which may be made as a result of such audit or proceeding that relates to such period (to the extent such amount exceeds the Tax Reserve after giving effect to all prior and concurrent payments made pursuant to Section 8.01(a) of this Agreement to the Purchaser, the Company and any Subsidiary), except to the extent provided otherwise in Section 8.03(c) below, Parent shall have the right at its own expense to participate in and control the conduct of such Contestaudit or proceeding. If the Indemnifying Party Purchaser also may participate in any such audit or proceeding at its own expense and, if Parent does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, Purchaser may, without any effect to its, the Filing Party may Company's or any Subsidiary's right to indemnification under this Article VIII, defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days' prior written notice to the Indemnifying Party Parent setting forth the terms and conditions of such settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue proposed adjustment for which both Parent (as evidenced by its acknowledgement under this Section 8.03) and Purchaser, or the Company or any Subsidiary could be liable, or which involves an adjustment to a period ended on or before September 30, 1996 or a change of accounting method or other issue that recurs for any post September 30, 1996 period (whether or not the subject of an audit or proceeding at such time), (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPSPurchaser and Parent. (d) The party that is controlling any Contest pursuant Purchaser and Parent agree to Sections 6.2(b) cooperate and (c) of this Agreement (to act in good faith, and Purchaser agrees to cause the “Controlling Party”): (i) Company and the Subsidiaries to cooperate and to act in good faith, in conducting, and in the case defense against or compromise of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attendin, any meetings with the Tax Authority (including meetings with examiners) audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Buyer shall have promptly notify Sellers in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Buyer or of any of the Acquired Companies which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article 8; provided, however, that a failure to give such notice will not affect the Buyer' right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article 8 except to the management and control extent, if any, that, but for such failure, the Sellers could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to periods (including a Tax Return for a Taxable Period beginning partial period) ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability Closing Date, provided that the Sellers acknowledge in writing their liability under this AgreementAgreement to hold the Buyer and the Acquired Companies harmless against the full amount of any adjustment which may be made as a result of such audit or proceeding that relates to periods (including a partial period) ending on or before the Closing Date, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Sellers shall have the right at its their expense to participate in and control (to the extent allowable) the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party does extent that such audit or proceeding relates solely to a potential adjustment for which the Sellers have acknowledged their liability; the Buyer also may participate in any such audit or proceeding and, if the Sellers do not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Buyer may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten five (105) Business Days’ days' prior written notice to the Indemnifying Party Sellers setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Sellers have acknowledged its liability and (ii) that are required to be dealt with in a the same proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Buyer would be liable, the Indemnitee Buyer shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both both, on the one hand, the Sellers (as evidenced by their acknowledgment under this Section 8.2) and, on the other hand, the Buyer or any Acquired Company could be liable, (i) any FIS Group company each party may participate in the audit or proceeding, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable PeriodsTax periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article 8 by FIS or by LPS.the Buyer and the Sellers . - - (d) The party that is controlling Neither the Buyer nor any Contest of the Sellers shall enter into any compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such year or a subsequent year without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. The Buyer and Sellers agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofcooperate, and the Non-Controlling Party shall have Buyer agrees to cause the right Acquired Companies to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (ai) After the Closing Date, the Buyer shall promptly notify the Seller, or the Seller shall promptly notify the Buyer, in each case in writing, of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding involving the Company or its Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Section 5.11; provided, however, that failure to give prompt written notice of any such claim shall bar indemnification hereunder only to the extent such failure materially prejudices the Indemnifying Party. (ii) Except as otherwise provided in this AgreementSection 5.11(e)(iii) below, in the case of an audit or administrative or judicial proceeding that relates to any Pre-Closing Period, the respective Filing Party Seller shall have the right right, at its own expense, to controlcontrol the conduct of such audit or proceeding, contestprovided that within 30 days after the Seller has received notice directly, or the written notice from the Buyer that is required under Section 5.11(e)(i) above, and represent prior to taking any action with respect to such audit or administrative or judicial proceeding, the interest of any FIS Group company or any LPS Group company Seller acknowledges in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(bwriting its liability under Sections 5.11(a) or (c) of this Agreement) andabove, subject to the limitations set forth in Section 6.4(b5.11(f) of this Agreement, to resolvehold the Buyer harmless against the full amount of any adjustment which may be made as a result of such audit or proceeding that relates to the Pre-Closing Period and provided further, that the Seller shall not settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of settle any such Contestaudit or proceeding without the written consent of the Buyer (which consent shall not be unreasonably withheld or delayed). The Filing Party’s rights shall extend to Buyer also may participate in any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (such audit or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right proceeding at its own expense to participate in and control and, if the conduct of such Contest. If the Indemnifying Party Seller does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Buyer may defend the same at its own expense in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice audit or proceeding, without any effect on the Buyer's right to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of indemnification under this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesSection 5.11. (ciii) With respect to a Contest involving proposed adjustment for an issue Interim Period or for which both the Seller (ias evidenced by its acknowledgment under this Section 5.11(e)) any FIS Group company and (ii) any LPS Group company the Buyer could be liable, both parties liable (x) the Seller and the Buyer may each participate in the Contestaudit or proceeding, and (y) the Contest may audit or proceeding shall be controlled by that party which the Seller or the Buyer, whichever would bear the burden of the greater greatest portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodsadjustment. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, Seller and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestBuyer.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser or TCDI, as the case may be, shall have promptly notify the right to control, contest, and represent other in writing of the interest proposed assessment or the commencement of any FIS Group company Tax audit or administrative or judicial proceeding or of any LPS Group company demand or claim on the Purchaser, its Affiliates, TCDI, its Affiliates, any of the Learning Entities or the Purchased Assets which, if determined adversely to the taxpayer or after the lapse of time, could be grounds for indemnification by such other party under Section 7.01. Such notice shall contain factual information (to the extent known to the notifying party) describing the asserted Tax liability in reasonable detail and shall include copies of any Contest relating to notice or other document received from any Tax Return described taxing authority in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result respect of any such Contestasserted Tax liability. The Filing Party’s rights If the Purchaser or TCDI fails to give prompt notice of an asserted Tax liability as required by this Section 7.03, then the other party shall extend not have any obligation to indemnify for any matter pertaining loss arising out of such asserted Tax liability, but only to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and extent that failure to give such notice results in a material detriment to the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in other party. In the case of a Contest Tax audit or administrative or judicial proceeding (a “Contest”) that relates to a Tax Return for a Taxable Period beginning taxable periods ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party TCDI shall have the right sole right, at its expense expense, to participate in and control the conduct of such Contest. If ; provided, however, that if the Indemnifying Party does not assume Purchaser reasonably determines that such Contest could have a material adverse impact on the defense Taxes of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with Learning Entity in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liabletaxable period or portion thereof beginning after the Closing Date, the Indemnitee Purchaser, and counsel of its own choosing, shall have the right at its expense to control participate fully in all aspects of the prosecution or defense of such Contest; and provided, further, that TCDI shall not settle such Contest but only with without the prior written consent of Purchaser, which consent shall not be unreasonably withheld, if such settlement would have a material adverse impact on the Taxes of any Learning Entity in a taxable period or portion thereof beginning after the Closing Date. (b) With respect to Straddle Periods relating to the latter issuesLearning Entities or the Purchased Assets, TCDI and the Purchaser, at their own expense, shall jointly direct and control, through counsel of their own choosing, any Contest. None of the Purchaser, TCDI, the Sellers or any Learning Entity may settle or compromise any asserted liability for a Straddle Period without the prior written consent of the other party; provided however that consent to settlement or compromise shall not be unreasonably withheld; and provided further that if such consent is not given then any indemnification obligation under Section 7.01 of the party seeking such consent shall be limited to the amount such party would have been obligated to indemnify under Section 7.01 had such consent been given. (c) With respect The Purchaser, TCDI and the Sellers agree to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contestcooperate, and the Contest may be controlled by that party which would bear Purchaser agrees to cause the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth Learning Entities to cooperate, in the immediately preceding sentence shall govern also for purposes defense against or compromise of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) claim in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestSection 7.03.

Contests. (ai) Except as otherwise Each of Buyer and Seller shall notify the other in writing within ten (10) days upon receipt of written notice of any pending or threatened audit, notice of deficiency, examination, assessment or any other administrative or judicial proceeding (“Audit”) which may affect any Tax liability for which the other party may be liable pursuant to this Section 5.17; provided that no delay on the part of the Indemnified Party in this Agreement, giving such notice shall relieve the respective Filing Indemnifying Party of any indemnification obligation hereunder unless the Indemnifying Party is prejudiced by such delay. (ii) Seller shall have the sole and absolute right to: (i) conduct any Audit or other claim that relates to control(A) any Hess Group Tax Return or (B) any other Tax Return or Tax for a taxable period ending before the Closing Date; (ii) employ counsel of its choice in connection therewith; and (iii) settle any such Audit or other claim on such terms as it may determine. Seller and Buyer jointly shall control any Audit for Taxes in respect of the Acquired Entities or the Acquired Assets (other than a Hess Group Tax Return) with respect to a Straddle Period, contest, including entering into a joint defense agreement with counsel agreeable to both Seller and represent Buyer. Buyer shall have the interest of sole and absolute right to: (i) conduct any FIS Group company Audit or any LPS Group company in any Contest relating other claim that relates to any Tax Return described in Section 2.2 or 2.3 Tax for a taxable period beginning on or after the Closing Date; (ii) employ counsel of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed its choice in connection with or as a result of therewith; and (iii) settle any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (Audit or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to other claim on such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner terms as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesdetermine. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (ai) Except as otherwise provided in this Agreement, the respective Filing Party The Seller shall have the right to control, contest, and represent the interest interests of any FIS each member of the Company Group company or any LPS Group company in any Contest Tax audit or administrative or court proceeding (a “Tax Contest”) to the extent relating to Taxes that are described as being the responsibility of Seller in Section 9.8(a)(i). (ii) The Buyer shall have the right to represent the interests of each of the Company Group in any Tax Return Contest not described in Section 2.2 9.8(c)(i). (iii) If either party hereto receives any written communication proposing any Tax adjustment with respect to the assets or 2.3 activities of this Agreement (any member of the Company Group prior to the Closing Date or which could otherwise give rise to a claim for indemnification hereunder, such party shall, within 10 days following such receipt, provide the other than party with notice of such proposed Tax adjustment together with copies of any documentation relating thereto; provided that the failure to provide such notice shall not affect any right to indemnification hereunder except to the extent that such failure results in a Tax Return described in Section 6.2(b) or (c) failure of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or actual notice and the party not receiving notice is materially damaged as a result of any such Contestthereof. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and If the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereonportion thereof) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest be grounds for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered indemnification hereunder by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy not in control of the portion conduct of such correspondence Tax Contest (or filing that relates to such deficiency, claim portion thereof) or adjustment, (B) incorporate, subject to applicable time constraints imposed by such otherwise adversely affect the Tax Authority or judicial authority, liability of the Non-Controlling Party’s reasonable comments and changes on such draft copy , (A) the party (the “Controlling Party”) in control of such correspondence Tax Contest (or filing, and (Cportion thereof) provide shall keep the Non-Controlling Party fully informed of any proceedings, events and developments relating to or in connection with a final copy of the such Tax Contest (or portion of such correspondence or filing that relates such deficiency, claim or adjustmentthereof); and (iiB) shall provide the Non-Controlling Party with notice reasonably in advance ofshall be entitled to receive copies of all correspondence and documents relating to such Tax Contest (or portion thereof); and (C) at its own cost and expense, and the Non-Controlling Party shall have the right to attend, any meetings with participate in (but not control) the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject conduct of such ContestTax Contest (or portion thereof). Notwithstanding any such control (1) the Buyer shall not, and shall not permit any member of the Company Group to, enter into any settlement or admit any fault or liability with respect to any Tax Contest (or portion thereof) that could give rise to a claim for indemnification hereunder without the Seller’s express written prior consent and (2) the Seller shall not enter into any settlement or admit any fault or liability that purports to be binding on any member of the Company Group with respect to any taxable period or portion thereof beginning after the Closing Date without the Buyer’s express written prior consent, which consent (in either case) shall not be unreasonably withheld.

Contests. (a) Except as otherwise provided After the Closing, Newport shall promptly notify Parent in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest writing of any FIS Group company written notice of a proposed assessment or any LPS Group company claim in any Contest relating to any Tax Return described in Section 2.2 an audit or 2.3 administrative or judicial proceeding of this Agreement (other than a Tax Return described in Section 6.2(b) Newport or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any of the Companies or Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Section 13; provided, however, that a failure to give such Contest. The Filing Partynotice will not affect Newport’s rights shall extend to any matter pertaining indemnification under this Section 13 except to the management and control extent that, but for such failure, Parent, a Company or a Subsidiary could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of an audit or administrative or judicial proceeding that relates to periods ending on or before the Closing Date, provided that Parent acknowledges in writing its liability under this Agreement to hold Newport, the Companies and the Subsidiaries harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable year that relates includes the Closing Date, against an adjustment allocable under Section 13.3 to a Tax Return for a Taxable Period beginning the portion of such year ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this AgreementClosing Date), of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party Parent shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which Parent could be held liable hereunder; Newport also may participate in any such audit or proceeding and, if Parent does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Newport may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ Days prior written notice to the Indemnifying Party Parent setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues . (ic) relating With respect to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which both Parent and Newport or the Companies or any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company Subsidiary could be liable, both parties each party may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS audit or by LPSproceeding. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) provisions of this Agreement (the “Controlling Party”): (i) Section 13.8 shall govern and control in the case event of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings inconsistency with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject general indemnification procedures of such ContestSection 12.7.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Sellers in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser or any of the Companies which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VI; provided, however, that the failure to give such notice will not affect the Purchaser’s right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VI except to the management and control extent, if any, that, but for such failure, the Sellers could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except as otherwise provided herein, after In the case of an audit or administrative or judicial proceeding that relates to taxable periods ending on or before the date of execution of this AgreementClosing, provided that, and only to the extent that, the Sellers acknowledges in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability writing their liability under this Agreement, of an Indemnifying Party that is not Agreement to hold the Filing Party with respect to such Tax ReturnPurchaser, the Indemnifying Party Companies and their Affiliates harmless against the full amount of any adjustment which may be made as a result of such audit or proceeding, the Sellers shall have the right at its their expense to participate in and control the conduct of such Contest. If audit or proceeding; the Indemnifying Party does Purchaser also may participate in any such audit or proceeding and, if the Sellers do not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, including settling such Contest audit or proceeding after giving ten (10) Business Days’ five days prior written notice to the Indemnifying Party Sellers setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Sellers have acknowledged its liability and (ii) that are required to be dealt with contested in a the same audit or proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties a Straddle Period the Sellers may participate in the Contestaudit or proceeding at their expense, provided that, and only to the Contest extent that, the Sellers acknowledges in writing their liability under this Agreement to hold the Purchaser, the Companies and their Affiliates harmless against the amount of any adjustment which may be controlled by made as a result of such audit or proceeding and that party which would bear is allocable, pursuant to Section 6.01(b) to the burden of the greater portion of the sum Straddle Period ending on the date of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSClosing. (d) The party With respect to any Tax audit or proceeding for a taxable period that is controlling begins before the date of the Closing, neither the Purchaser nor the Sellers shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence such audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such taxable period or a subsequent taxable period without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. The Purchaser and the Sellers agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofcooperate, and the Non-Controlling Party shall have Purchaser agrees to cause the right Companies to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any such audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (a) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS FNF Legacy Group company, any FNT Group company or any LPS FIS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph paragraph, that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS FNT Group company and (ii) any LPS FIS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS FNT or by LPSFIS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. If any claim shall be made against any Indemnified Party or Lessor Party or if any proceeding shall be commenced against any Indemnified Party or Lessor Party (aincluding a written notice of such proceeding) Except for any Tax as otherwise provided in to which there may be an indemnity obligation pursuant to this AgreementSection 5.04 or Section 9.26, the respective Filing such Indemnified Party or Lessor Party shall have promptly (and in any event, within thirty (30) days) notify the right Company in writing (provided that failure to controlso notify the Company within thirty (30) days shall not alter the Indemnified Party's or Lessor Party's rights under this Section 5.04 or Section 9.26, contest, and represent except to the interest extent such failure precludes or materially adversely affects the ability to conduct a contest of any FIS Group company indemnified Taxes) and shall not take any action with respect to such claim, proceeding or any LPS Group company Tax without the written consent of the Company (such consent not to be unreasonably withheld or unreasonably delayed) for thirty (30) days after the receipt of such notice by the Company; provided, however, that in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result the case of any such Contestclaim or proceeding, if such Indemnified Party or Lessor Party shall be required by law or regulation to take action prior to the end of such 30-day period, such Indemnified Party or Lessor Party shall in such notice to the Company, so inform the Company, and such Indemnified Party or Lessor Party shall not take any action with respect to such claim, proceeding or Tax without the consent of the Company (such consent not to be unreasonably withheld or unreasonably delayed) for ten (10) days after the receipt of such notice by the Company unless such Indemnified Party or Lessor Party shall be required by law or regulation to take action prior to the end of such 10-day period. The Filing Company shall be entitled for a period of thirty (30) days from receipt of such notice from the Indemnified Party or Lessor Party (or such shorter period as the Indemnified Party or Lessor Party has notified the Company is required by law or regulation for the Indemnified Party or Lessor Party to commence such contest), to request in writing that the Indemnified Party or Lessor Party contest the imposition of such Tax, at the Company's sole cost and expense. If (x) such contest can be pursued in the name of the Company and independently from any other proceeding involving a Tax liability of such Indemnified Party or Lessor Party for which the Company has not agreed to indemnify such Indemnified Party or Lessor Party’s rights , (y) such contest must be pursued in the name of such Indemnified Party or Lessor Party, but can be pursued independently from any other proceeding involving a Tax liability of such Indemnified Party or Lessor Party for which the Company has not agreed to indemnify such Indemnified Party or Lessor Party or (z) such Indemnified Party or Lessor Party so requests, then the Company shall extend be permitted to any matter pertaining to control the management and contest of such claim, provided, that by taking control of an Auditthe contest, including execution the Company acknowledges that it is responsible for the Tax ultimately determined to be due by reason of waiverssuch claim, choice of forum, scheduling of conferences and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, further that in the case of a Contest contest described in clause (x), (y) or (z), if such Indemnified Party or Lessor Party reasonably determines in good faith that relates such contest by the Company could have a material adverse impact on the business or operations of such Indemnified Party or Lessor Party and provides a written explanation to a Tax Return the Company of such determination, such Indemnified Party or Lessor Party may elect to control or reassert control of the contest, and provided further, that in determining the application of clauses (x) and (y) of this sentence, such Indemnified Party or Lessor Party shall take any and all reasonable steps to segregate claims for a Taxable Period beginning before any Taxes for which the Distribution Date Company indemnifies hereunder from Taxes for which the Company is not obligated to indemnify hereunder, so that the Company can control the contest of the former. In all other claims requested to be contested by the Company, the Indemnified Party or Lessor Party shall control the contest of such claim and shall conduct such contest in good faith. In no event shall the Company be permitted to contest (or the Indemnified Party or Lessor Party be required to contest) any item relating thereto claim (A) if such Indemnified Party or reported thereonLessor Party provides the Company with a legal opinion of independent counsel that such action, suit or proceeding involves a material risk of imposition of criminal liability or could involve a material risk of the sale, forfeiture or loss of, or the creation of any Lien (other than a Permitted Lien) on the Property or any part of any thereof unless the Company shall have posted and maintained a bond or other security reasonably satisfactory to the relevant the Indemnified Party or Lessor Party in respect to such risk, (B) if an Event of Default has occurred and is continuing, unless the Company shall have posted and maintained a bond or other security satisfactory to the relevant Indemnified Party or Lessor Party in respect of the Taxes subject to such claim and any and all expenses for which would give rise the Company is responsible hereunder reasonably foreseeable in connection with the contest of such claim, (C) unless the Company shall have agreed in writing to pay and shall pay to the relevant Indemnified Party or Lessor Party within thirty (30) days of receipt of written demand therefor all reasonable out-of-pocket costs, losses and expenses that such Indemnified Party or Lessor Party may incur in connection with contesting such Tax including all reasonable legal, accounting and investigatory fees and disbursements, or (D) if such contest shall involve the payment of the Tax prior to the contest, unless the Company shall provide to the Indemnified Party or Lessor Party an Indemnification Liability under this Agreementinterest-free advance in an amount equal to the Tax that the Indemnified Party or Lessor Party is required to pay (with no additional net after-tax costs (including Taxes) to such Indemnified Party or Lessor Party). In addition, for the Indemnified Party or Lessor Party controlled contests and claims contested in the name of an Indemnifying the Indemnified Party or Lessor Party in a public forum, no contest shall be required (A) unless the amount of the potential indemnity (taking into account all similar or logically related claims that is not the Filing have been or could be raised in any audit involving such Indemnified Party or Lessor Party with respect to such Tax Returnany period for which there may be an indemnity obligation under this Section 5.04 or Section 9.26) exceeds $75,000 and (B) unless, if requested by the Indemnified Party or Lessor Party, the Indemnifying Party Company shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice provided to the Indemnifying Indemnified Party setting forth or Lessor Party an opinion of independent tax counsel selected by the terms Company and conditions of settlementreasonably acceptable to such Indemnified Party or Lessor Party, that a reasonable basis exists to contest such claim. In the no event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying shall an Indemnified Party has liability and (ii) that are or Lessor Party be required to be dealt appeal an adverse judicial determination to the United States Supreme Court. The party conducting the contest shall consult in good faith with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at other party and its expense to control the Contest but only counsel with respect to the latter issues. contest of such claim for Taxes (cor claim for refund) With but the decisions regarding what actions are to be taken shall be made by the controlling party in its sole judgment, provided, however, that if the Indemnified Party or Lessor Party is the controlling party and the Company recommends the acceptance of a settlement offer made by the relevant Governmental Authority and the Indemnified Party or Lessor Party rejects such settlement offer, then the amount for which the Company will be required to indemnify the Indemnified Party or Lessor Party with respect to the Taxes subject to such offer shall not exceed the amount which it would have owed if such settlement offer had been accepted. In addition, the controlling party shall keep the noncontrolling party and its counsel reasonably informed as to the progress of the contest, and shall provide the noncontrolling party and its counsel with a Contest involving copy of (or appropriate excerpts from) any reports or claims issued by the relevant auditing agent or taxing authority to the controlling party thereof, in connection with such claim or the contest thereof. The Indemnified Party or Lessor Party shall supply the Company with such information and documents (or relevant portions thereof) reasonably requested by the Company as are necessary or advisable for the Company to participate in any action, suit or proceeding to the extent permitted by this Section 5.04(h) and the Company shall promptly reimburse such Indemnified Party or Lessor Party for the reasonable expenses of supplying such information or documents; provided, however, that the Indemnified Party or Lessor Party shall not be required to provide to the Company copies of its tax returns or any other information, documentation or materials that it deems to be confidential or proprietary. No Indemnified Party or Lessor Party shall enter into any settlement or other compromise or fail to appeal an issue for adverse ruling with respect to any claim which both is entitled to be indemnified under this Section 5.04 or Section 9.26 (and with respect to which contest is required under this Section 5.04(h)) without the prior written consent of the Company (such consent not to be unreasonably withheld), unless the Indemnified Party or Lessor Party waives its right to be indemnified under this Section 5.04 or Section 9.26 with respect to such claim. Notwithstanding anything contained herein to the contrary, the Indemnified Party or Lessor Party will not be required to contest (and the Company shall not be permitted to contest) a claim with respect to the imposition of any Tax if (i) the Indemnified Party or Lessor Party shall waive its right to indemnification under this Section 5.04 or Section 9.26 with respect to such claim (and any FIS Group company and claim with respect to such year or any other taxable year the contest of which is materially adversely affected as a result of such waiver) or (ii) any LPS Group company could be liablesuch Tax is the sole result of a claim of a continuing and consistent nature, both parties may participate which claim has previously been resolved against the relevant Indemnified Party or Lessor Party (unless a change in the Contest, Law or facts has occurred since such prior adverse resolution and the Contest may be controlled by Company provides an opinion of independent tax counsel reasonably acceptable to the Indemnified Party or Lessor Party to the effect that party which would bear the burden it is more likely than not that such change in Law or facts will result in a favorable resolution of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPSclaim at issue). (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Prior to the Distribution Date, Allegheny shall control any Audit or claim for refund involving any asserted Tax liability which would give rise to an Indemnification Liability under Section 6 (any such Audit or claim for refund relating to an asserted Tax liability are referred to herein collectively as a "Contest"). (b) Except as otherwise provided in this Agreement, the respective Filing Party shall have the right to control, contest, and represent the interest of any FIS member of the Allegheny Group company or any LPS member of the Supply Holdco Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 2.1 of this Agreement (other than a Tax Return described in Section 6.2(b7.2(c) or (cd) of this Agreementbelow) and, subject to Section 6.4(b) of this Agreement7.5(b), to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s 's rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. (bc) Except as otherwise provided herein, after the date of execution of this AgreementDistribution Date, in the case of a Contest that relates to a Pre-Distribution Period Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Indemnified Liability under this Agreement, Section 6 of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten five (105) Business Days’ days' prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph paragraph, that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (cd) With respect to a Contest involving an issue for which both (i) any FIS member of the Allegheny Group company and (ii) any LPS member of the Supply Holdco Group company could be liable, both parties each party may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodstaxable periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.7.3

Contests. (ai) Except as otherwise provided After the Closing Date, each of the Parent and the Buyer shall promptly notify the other party in this Agreementwriting upon receipt of written notice of the commencement of any Tax audit or administrative or judicial proceeding or of any demand or claim on the Parent, the respective Filing Party Buyer or the Company or any Subsidiary which, if determined adversely to the taxpayer or after the lapse of time, would be grounds for indemnification by the other party under (S)9(a). Such notice shall have contain factual information (to the right extent known to control, contest, the notifying party) describing the asserted Tax liability in reasonable detail and represent the interest shall include copies of any FIS Group company notice or any LPS Group company in any Contest relating to other document received from any Tax Return described Authority in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result respect of any such Contestasserted Tax liability. The Filing Party’s rights If the indemnitee under (S)9(a) fails to give the indemnitor under (S)9(a) prompt notice of an asserted Tax liability as required by this (S)9(c), then the indemnitor shall extend not have any obligation to indemnify for any matter pertaining loss arising out of such asserted Tax liability, but only to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and extent that failure to give such notice results in a detriment to the resolution of any Tax Itemindemnitor. (bii) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to a Tax Return for a Taxable Period beginning period ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date, the Indemnifying Party Parent shall have the right sole right, at its expense expense, to participate in and control the conduct of such Contestaudit or proceeding; provided, however, that the Parent shall consult with the Buyer to the extent any proposed adjustment may have a material adverse effect on the Taxes of the Buyer or the Company for taxable periods beginning after the Closing Date. If the Indemnifying Party does not assume The Buyer shall control the defense and settlement of any such Contest for a Pre-Distribution Periodcontest relating to taxable periods or portions thereof that begin on or after the Closing Date, provided, however, the Filing Party may defend Buyer shall consult with the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice Parent to the Indemnifying Party setting forth extent any proposed adjustment may have a material adverse effect on the terms Taxes of the Parent for taxable periods beginning before the Closing Date. (iii) With respect to periods beginning before the Closing Date and conditions of settlement. In ending after the event of a Contest covered by the first sentence of this paragraph that involves issues Closing Date, (i) relating each party may participate in an audit or proceeding which relates to a potential adjustment for which the Indemnifying Party has liability any such period and (ii) that are required to be dealt with in a such audit or proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and adjustment; provided that neither party shall settle any corresponding adjustments that may reasonably such audit or proceeding without the consent of the other, which consent shall not be anticipated for future Taxable Periodsunreasonably withheld. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, Buyer and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestParent.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Seller or the Purchaser as applicable shall have promptly notify the other in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VII; provided, however, that the failure to give such notice will not affect a party's right to control, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of indemnification under this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Contest. The Filing Party’s rights shall extend to any matter pertaining Article VII except to the management and control extent, if any, that, but for such failure, the indemnified party could have avoided all or a portion of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemliability in question. (b) Except In the case of such an audit or administrative or judicial proceeding that relates to taxable periods ending on or before the Closing Date; provided that the Seller acknowledges in writing its liability under this Agreement to hold the Purchaser and the Company harmless against the full amount of any adjustment which may be made as otherwise provided herein, after a result of such audit or proceeding that relates to taxable periods ending on or before the date of execution of this AgreementClosing Date (or, in the case of a Contest any taxable period that relates includes the Closing Date, against an adjustment allocable under Section 7.01(b) to a Tax Return for a Taxable Period beginning the portion of such period ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Seller shall have the right at its expense to participate in and control the conduct of such Contest. If audit or proceeding, but only to the Indemnifying Party extent that such audit or proceeding relates solely to a potential adjustment for which the Seller has acknowledged its liability; the Purchaser also may participate in any such audit or proceeding and, if the Seller does not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest audit or proceeding after giving ten (10) Business Days’ five days prior written notice to the Indemnifying Party Seller setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party Seller has acknowledged its liability and (ii) that are required to be dealt with in a the same audit or proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Company would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Seller (as evidenced by its acknowledgement under Section 7.04) and the Purchaser or the Company could be liable, (i) any FIS Group company each party may participate in the Tax audit or proceedings, and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceedings shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodstaxable periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VII by FIS or by LPSthe Purchaser and the Seller. (d) The party that is controlling Purchaser and the Company, on the one hand, and the Seller, on the other hand, shall not enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence Tax audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such taxable period or a subsequent taxable period without the “Non-Controlling Party”) with a draft copy written consent of the portion other party, which consent may not be unreasonably withheld. The parties agree to cooperate in the defense against or compromise of such correspondence any claim in any Tax audit or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.

Contests. (ai) Except as otherwise provided The Seller shall have the right, at its own expense, to represent the interests of the Company Group in this Agreement, any Tax audit or administrative or court proceeding (a "Tax Contest") relating to a Tax Period ending on or prior to the respective Filing Party Closing Date. Seller and Purchaser shall jointly control all Tax Contests relating to Straddle Periods. Purchaser shall have the right to controlrepresent, contestat its own expense, and represent the interest interests of any FIS Group company or any LPS Group company the Company in any Tax Contest relating to a Taxable Period beginning after the Closing Date. (ii) Each party hereto shall provide the other with prompt notice of any Tax Return described adjustment proposed in Section 2.2 writing with respect to the business, assets, activities or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result capital stock of any Company for any period ending on or before the Closing Date or which could otherwise give rise to a claim for indemnification hereunder; provided that the failure to provide such Contest. The Filing Party’s rights notice shall extend not affect any right to any matter pertaining indemnification hereunder except to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and extent the party not receiving notice is materially prejudiced thereby. If the resolution of any Tax Item. Contest would be grounds for indemnification hereunder by the party (bthe "Non-Controlling Party") Except as otherwise provided herein, after the date not in control of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Tax Contest for a Pre-Distribution Period, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee or otherwise would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issues. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to adversely affect the Tax Authority or any judicial authority that relates to the merits liability of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy , (A) the party (the "Controlling Party") in control of such correspondence or filing, and (C) provide Tax Contest shall keep the Non-Controlling Party fully informed of any proceedings, events and developments relating to or in connection with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustmentTax Contest; and (iiB) shall provide the Non-Controlling Party with notice reasonably in advance ofshall be entitled to receive copies of all correspondence and documents relating to such Tax Contest; and (C) at its own cost and expense, and the Non-Controlling Party shall have the right to attendparticipate in (but not control) the conduct of such Tax Contest. Notwithstanding any such control (1) the Purchaser shall not, and shall not permit any meetings Company to, enter into any settlement or admit any fault or liability with respect to any Tax Contest that could give rise to a claim for indemnification hereunder without the Tax Authority Seller's express written prior consent and (including meetings with examiners2) the Seller shall not enter into any settlement or hearings admit any fault or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment liability that is or purports to be binding on any Company for any Tax period that could have any adverse effect on the subject liability of such Contestthe Purchaser or any Company for Taxes for any period beginning after the Closing Date without the Purchaser's express written prior consent, which consent (in either case) shall not be unreasonably withheld.

Contests. (a) Except as otherwise provided in this AgreementIn the event any Tax Authority informs Seller, on the respective Filing Party shall have one hand, or Purchaser or Company, on the right to controlother, contest, and represent the interest of any FIS Group company or any LPS Group company in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result notice of any such Contest. The Filing Party’s rights shall extend to any matter pertaining to proposed assessment or the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution commencement of any Tax Itemaudit or administrative or judicial proceeding or of any demand or claim on the Purchaser and its Affiliates or the Company (a “Contest”) with respect to which the other Party would reasonably be expected to incur liability hereunder, the Party so informed shall promptly notify the other party of such matter; provided, however, the failure to give such notice shall not affect the indemnification provided hereunder, except to the extent that the liable Party is materially prejudiced by such delay. Such notice shall contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice or other documents received from any Tax authority with respect to such matter. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest that relates to a Tax Return for a Taxable Period beginning before Periods ending on or prior to the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date, the Indemnifying Party Seller shall have the right sole right, at its expense expense, to participate in and control the conduct of such Contest. If , provided that with respect to any Contest that could adversely affect the Indemnifying Party does Purchaser or the Company in a Taxable Period ending after the Closing Date, the Seller (i) must first consult in good faith with the Purchaser before taking any action with respect to such Contest, (ii) shall permit the Purchaser, and counsel of its own choosing, to participate in the Contest, and (iii) shall not assume the defense of settle or compromise any such Contest for a Pre-Distribution Periodwithout the approval of Purchaser (which approval shall not be unreasonably conditioned, the Filing Party may defend the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to the Indemnifying Party setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesdelayed or withheld). (c) With respect to a Taxes for any Straddle Period, the Seller may elect to participate at its expense in any Contest involving an issue for any asserted Tax liability with respect to which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest indemnity may be controlled by that party which would bear sought from the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest Seller pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestSection 9.1.

Contests. New Holdco agrees to give written notice to the PM Parties of the receipt of any written notice by any AINC Party, and the PM Parties agree to give to New Holdco written notice of the receipt of any written notice by any of them, that relates (ain whole or in part) Except as otherwise provided to a Pre-Closing Tax Period or Straddle Period and involves the assertion of any claim, or the commencement of any Action, with respect to PM LLC or the Project Management Business (but excluding any partner-level proceeding or claim of either of the Bennetts or MJB Investments or ▇▇▇▇▇▇▇) (a “Tax Claim”) which could result in this Agreementliability for, or could reasonably be expected to adversely affect, the respective Filing Party other Party. The PM Parties (i) shall control, at their own expense, the contest or resolution of any Tax Claim that is a Remington Tax Claim and (ii) shall have the right (but not the obligation) to control, contestat their own expense, the contest or resolution of any other Tax Claim that relates solely to a Pre-Closing Tax Period; provided, that, if the Tax Claim is not a Remington Tax Claim, (a) the PM Parties will have provided written notice to New Holdco within 30 days of the receipt of written notice of the Tax Claim of their intention to control such Tax Claim, and represent (b) the interest PM Parties will obtain the prior written consent of New Holdco (which consent will not be unreasonably withheld or delayed) before entering into any FIS Group company settlement or concession of such Tax Claim if such settlement or concession could reasonably be expected to adversely affect any LPS Group company AINC Party; provided, further, that to the extent such Tax Claim could reasonably be expected to adversely affect any AINC Party, New Holdco will be entitled to participate in any the defense of such Tax Contest relating and to any employ counsel of its choice for such purpose, the fees and expenses of which separate counsel will be borne by New Holdco. Unless the PM Parties have timely notified the AINC Parties that they will control a Tax Return described in Section 2.2 or 2.3 of this Agreement Claim (other than a Remington Tax Return described in Section 6.2(b) Claim), the AINC Parties may control the contest or (c) resolution of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any and defend against such Contest. The Filing Party’s rights shall extend to any matter pertaining to Tax Claim; provided that the management and AINC Parties will promptly notify the PM Parties upon taking control of an Audit, including execution of waivers, choice of forum, scheduling of conferences such Tax Claim and the resolution of any Tax Item. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in the case of a Contest that relates to a Tax Return for a Taxable Period beginning before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Return, the Indemnifying Party shall have the right at its expense PM Parties will be entitled to participate in and control the conduct of such Contest. If the Indemnifying Party does not assume the defense of any such Contest Tax Claim and to employ counsels of their choice for a Pre-Distribution Periodsuch purpose, the Filing Party fees and expenses of which separate counsel will be borne by the respective PM Parties; provided further that such Tax Claim may defend not be settled or conceded without the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice to consent of the Indemnifying Party setting forth the terms and conditions of settlementPM Parties, which consent will not be unreasonably withheld or delayed. In the event of a Contest covered by the first sentence conflict between this Section 7.05 and any other section of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liableAgreement, the Indemnitee shall have the right at its expense to control the Contest but only this Section 7.05 will govern with respect to the latter issuescontrol of Tax Claims. (c) With respect to a Contest involving an issue for which both (i) any FIS Group company and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periods. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contest.

Contests. (a) Except as otherwise provided After the Closing Date, each of Sellers and the Acquiror shall promptly notify the other party in this Agreementwriting upon receipt of written notice of the commencement of any Tax audit or administrative or judicial proceeding or of any demand or claim on a PMSI Indemnitee, the respective Filing Party Acquiror or the Transferred Subsidiaries or the Belgian Subsidiaries which, if determined adversely to the taxpayer or after the lapse of time, would be grounds for indemnification by the other party under Section 8.7. Such notice shall have contain factual information (to the right extent known to control, contest, the notifying party) describing the asserted Tax liability in reasonable detail and represent the interest shall include copies of any FIS Group company notice or other document received from any LPS Group company Taxing Authority in any Contest relating to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result respect of any such Contestasserted Tax liability. The Filing Party’s rights Failure by any indemnitee under Section 8.7 to give any indemnitor under Section 8.7 prompt notice of an asserted Tax liability as required by this Section 8.8 shall extend to any matter pertaining not affect the indemnification obligation of such indemnitor except to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and extent such failure to give notice results in a actual material detriment to the resolution of any Tax Itemindemnitor. (b) Except as otherwise provided herein, after the date of execution of this Agreement, in In the case of a Contest an audit or administrative or judicial proceeding that relates to a Tax Return for a Taxable Period beginning period ending on or before the Distribution Closing Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax Returnthe Transferred Assets, the Indemnifying Party PMSI and Sellers shall have the right sole right, at its expense their expense, to participate in and control the conduct of such Contestaudit or proceeding; provided, however, that PMSI and Sellers shall consult with the Acquiror to the extent any proposed adjustment may have a material effect on the Taxes of the Acquiror or the Transferred Subsidiaries for taxable periods beginning after the Closing Date. If the Indemnifying Party does not assume The Acquiror shall control the defense and settlement of any such Contest for a Pre-Distribution Periodcontest relating to taxable periods or portions thereof relating to the Transferred Assets that begin on or after the Closing Date, provided, however, the Filing Party may defend Acquiror shall consult with PMSI and the same in such manner as it may deem appropriate, including, but not limited to, settling such Contest after giving ten (10) Business Days’ prior written notice Sellers to the Indemnifying Party setting forth extent any proposed adjustment may have a material effect on the terms and conditions Taxes of settlement. In PMSI or the event of a Contest covered by Sellers for taxable periods beginning before the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has liability and (ii) that are required to be dealt with in a proceeding that also involves separate issues relating to a potential adjustment for which any Indemnitee would be liable, the Indemnitee shall have the right at its expense to control the Contest but only with respect to the latter issuesClosing Date. (c) In the case of an audit or administrative or judicial proceeding that relates to a period ending on or before the Belgian Closing Date with respect to the Belgian Subsidiaries, the Sellers shall have the sole right, at their expense, to control the conduct of such audit or proceeding; provided, however, that PMSI and the Sellers shall consult with the Acquiror to the extent any proposed adjustment may have a material effect on the Taxes of the Acquiror, the Belgian Subsidiaries or the Transferred Subsidiaries for taxable periods beginning after the Belgian Closing Date. The Acquiror shall control the defense and settlement of any contest relating to taxable periods or portions thereof with respect to the Belgian Subsidiaries that begin on or after the Belgian Closing Date, provided, however, the Acquiror shall consult with PMSI and the Sellers to the extent any proposed adjustment may have a material effect on the Taxes of PMSI and the Sellers for taxable periods with respect to the Belgian Subsidiaries beginning before the Belgian Closing Date. (d) With respect to a Contest involving an issue for which both periods beginning before the Closing Date and ending after the Closing Date with respect to the Transferred Assets (and with respect to periods beginning before the Belgian Closing Date and ending after the Belgian Closing Date with respect to the Belgian Subsidiaries), (i) each party may participate in an audit or proceeding which relates to any FIS Group company such period and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may such audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and adjustment; provided that neither party shall settle any corresponding adjustments that may reasonably such audit or proceeding without the consent of the other, which consent shall not be anticipated for future Taxable Periodsunreasonably withheld. The principle set forth in the immediately preceding sentence shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitationin particular, choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 hereunder by FIS or by LPS. (d) The party that is controlling any Contest pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiencyAcquiror, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide the other party (the “Non-Controlling Party”) with a draft copy of the portion of such correspondence or filing that relates to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance of, PMSI and the Non-Controlling Party shall have the right to attend, any meetings with the Tax Authority (including meetings with examiners) or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such ContestSellers.

Contests. (a) Except as otherwise provided in this AgreementAfter the Closing, the respective Filing Party Purchaser shall have promptly notify the Sellers in writing of any written notice of a proposed assessment or claim in an audit or administrative or judicial proceeding of the Purchaser or any of the Company and the Subsidiaries which, if determined adversely to the taxpayer, would be grounds for indemnification under this Article VIII; provided, however, that the failure to give such notice will not affect the Purchaser’s right to controlindemnification under this Article VIII, contest, and represent unless the interest Sellers’ contesting of any FIS Group company such assessment or any LPS Group company in any Contest relating claim would be materially prejudiced by the Purchaser’s failure to any Tax Return described in Section 2.2 or 2.3 of this Agreement (other than a Tax Return described in Section 6.2(b) or (c) of this Agreement) and, subject to Section 6.4(b) of this Agreement, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any promptly give such Contest. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Itemnotice. (b) Except as otherwise In the case of an audit or administrative or judicial proceeding that relates to Pre-Closing Periods, provided hereinthat, after and only to the date of execution of extent that, the Sellers acknowledge in writing their liability under this AgreementAgreement to hold the Purchaser, the Company and the Subsidiaries harmless against (i) in the case of a Contest such audit or proceeding that relates to Pre-Closing Periods, the full amount of any adjustment which may be made as a Tax Return for result of such audit or proceeding that relates to such Pre-Closing Periods other than to the extent of Straddle Periods included in such Pre-Closing Periods, and (ii) in the case of such audit or proceeding that relates to Pre-Closing Periods but only to the extent any such period includes a Taxable Straddle Period, an adjustment ultimately determined as allocable under Section 8.01(b) to the portion of such Straddle Period beginning ending on or before the Distribution Date (or any item relating thereto or reported thereon) which would give rise to an Indemnification Liability under this Agreement, of an Indemnifying Party that is not the Filing Party with respect to such Tax ReturnClosing Date), the Indemnifying Party Sellers shall have the right at its their expense to participate in and control the conduct of such Contest. If audit or proceeding; the Indemnifying Party does Purchaser also may participate in any such audit or proceeding and, if the Sellers do not assume the defense of any such Contest for a Pre-Distribution Periodaudit or proceeding, the Filing Party Purchaser may defend the same in such manner as it may deem appropriate, including, but not limited to, including settling such Contest audit or proceeding after giving ten (10) Business Days’ five days prior written notice to the Indemnifying Party Sellers setting forth the terms and conditions of settlement. In the event of a Contest covered by the first sentence of this paragraph that involves issues (i) relating to a potential adjustment for which the Indemnifying Party has Sellers have acknowledged their liability and (ii) that are required to be dealt with contested in a the same audit or proceeding that also involves as separate issues relating to a potential adjustment for which any Indemnitee the Purchaser would be liable, the Indemnitee Purchaser shall have the right right, at its expense expense, to control the Contest but only audit or proceeding with respect to the latter issues. (c) With respect to issues relating to a Contest involving an issue potential adjustment for which both the Sellers (as evidenced by their written acknowledgement under this Section 8.04) and the Purchaser or the Company or any Subsidiary could be liable, (i) any FIS Group company both the Sellers and the Purchaser may participate in the audit or proceeding and (ii) any LPS Group company could be liable, both parties may participate in the Contest, and the Contest may audit or proceeding shall be controlled by that party which would bear the burden of the greater portion of the sum of the adjustment and any corresponding adjustments that may reasonably be anticipated for future Taxable Periodstaxable periods. The principle set forth in the immediately preceding sentence this Section 8.04(c) also shall govern also for purposes of deciding any issue that must be decided jointly (including, without limitation, including choice of judicial forum) in situations in which separate issues are otherwise controlled under this Section 6.2 Article VIII by FIS or by LPSthe Purchaser and the Sellers. (d) The party With respect to any Tax audit or proceeding for a taxable period that is controlling begins before the Closing Date, neither the Purchaser nor the Sellers shall enter into any Contest compromise or agree to settle any claim pursuant to Sections 6.2(b) and (c) of this Agreement (the “Controlling Party”): (i) in the case of any material correspondence such audit or filing submitted to the Tax Authority or any judicial authority that relates to the merits of the deficiency, claim or adjustment that is the subject of such Contest shall (A) reasonably in advance of such submission, but subject to applicable time constraints imposed by such Tax Authority or judicial authority, provide proceeding which would adversely affect the other party (for such taxable period or a subsequent taxable period without the “Non-Controlling Party”) with a draft copy written consent of the portion of such correspondence or filing that relates other party, which consent may not be unreasonably withheld. The Purchaser and the Sellers agree to such deficiency, claim or adjustment, (B) incorporate, subject to applicable time constraints imposed by such Tax Authority or judicial authority, the Non-Controlling Party’s reasonable comments and changes on such draft copy of such correspondence or filing, and (C) provide the Non-Controlling Party with a final copy of the portion of such correspondence or filing that relates such deficiency, claim or adjustment; and (ii) shall provide the Non-Controlling Party with notice reasonably in advance ofcooperate, and the Non-Controlling Party shall have Purchaser agrees to cause the right Company and the Subsidiaries to attendcooperate, in the defense against or compromise of any meetings with the Tax Authority (including meetings with examiners) claim in any such audit or hearings or proceedings before any judicial authority to the extent they relate to the deficiency, claim or adjustment that is the subject of such Contestproceeding.