**EXHIBIT 2.2**

 

Coloplast A/SHoltedam 13050 HumlebækCopenhagen, DENMARK

May 5, 2006

Mentor Corporation201 Mentor DriveSanta Barbara,California 94311USAAttention: Joshua H.Levine, President and Chief Executive Officer

Ladies and Gentlemen:

On March 27, 2006, we presentedyou with a binding offer (the "Original Offer") to purchase the UrologyBusiness (as defined in the Original Offer) from Mentor Corporation (includingthe European subsidiaries operating the Urology Business) for a considerationof $463,225,000 of which $456,137,500 would be in cash and the remainder asother non-cash consideration as described therein (such purchase and sale ofthe Urology Business, if any, referred to herein as the "Transaction").  Inconsideration of your willingness to participate in discussions with RochesterMedical Corporation ("RMC") regarding the potential sale by us to RMC of MentorMedical Limited following consummation of the Transaction and for other goodand valuable consideration, the receipt and sufficiency of which are herebyacknowledged, we hereby modify the Original Offer on the terms set forthherein.

Attached hereto as Appendix Ais a proposed definitive agreement relating to the Transaction contemplated bythe Original Offer (the proposed definitive agreement, together with theexhibits, schedules and disclosure letter referenced in and attached to theproposed definitive agreement, are referred to herein as the "ProposedAgreement").  We hereby offer to purchase the Business (as defined in theProposed Agreement) pursuant to, and on the terms and subject to the conditionsset forth in, the Proposed Agreement, which is incorporated by reference in andmade a part of this letter (this letter, together with the Proposed Agreement,the "Offer").  

This Offer is binding on us andwill be irrevocable, non-retractable and capable of acceptance by you until11:59 p.m. California time on July 31, 2006.

This Offer supersedes all prioroffers, agreements and understandings, written and oral, with respect to thesubject matter hereof (including the Original Offer but excluding that certainletter agreement with us dated March 27, 2006 regarding a period of exclusivenegotiations and that certain confidentiality agreement between CitigroupGlobal Markets Inc., on your behalf, and us dated October 27, 2005).  Extrinsic(parole) evidence, including the discussions and correspondence between us, maynot be considered in the interpretation of this binding Offer.  This bindingOffer has been duly authorized by Coloplast, and, to our knowledge, does notconflict with any of Coloplast's agreements or any applicable legalrequirement.

We confirm that monetary damagesmay be inadequate to compensate you for a breach by us of this Offer. Accordingly, we agree and acknowledge that, in addition to any other remediesthat may be available, in law, in equity or otherwise, you shall be entitled toseek injunctive relief against breaches of this Offer.  This Offer is subjectto Minnesota law (without regard to conflicts of laws principles).  We herebyconsent to the jurisdiction of any federal or state court within Minnesota andagree not to assert that any such forum is not convenient or lacksjurisdiction.

Very truly yours,

COLOPLAST A/S

By: /s/ Sten Scheibye       Sten ScheibyeChief ExecutiveOfficer

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**APPENDIX A**

**PROPOSED AGREEMENT**

| **TABLE OF CONTENTS**                                                   |
|-------------------------------------------------------------------------|
| ** **                                                              | ** ** | ** ** |
| ** **                                                              | ** ** | **Page** |
| Article 1  DEFINITIONS                                             | 1 |
| Article 2  PURCHASE AND SALE OF ASSETS; ASSUMPTION  OF LIABILITIES | 22 |
| 2.1                                                                     | Transferred  Assets; Transferred IPR | 22 |
| 2.2                                                                     | Assumed  Liabilities | 22 |
| 2.3                                                                     | Conveyances | 23 |
| 2.4                                                                     | Net  Working Capital Adjustment | 23 |
| 2.5                                                                     | No  Withholding | 25 |
| Article 3  CLOSING                                                 |  | 25 |
| 3.1                                                                     | The  Closing | 25 |
| 3.2                                                                     | Deliveries  by Seller | 25 |
| 3.3                                                                     | Deliveries  by Buyer | 26 |
| Article 4  INTELLECTUAL PROPERTY LICENSES                          | 27 |
| 4.1                                                                     | Licensed  IPR | 27 |
| 4.2                                                                     | License‐Back  Patents | 28 |
| 4.3                                                                     | Limitations | 28 |
| 4.4                                                                     | License-Back  Other IPR | 28 |
| 4.5                                                                     | Reservation  of Rights | 29 |
| 4.6                                                                     | Trade  Secret Protection and Use | 29 |
| 4.7                                                                     | Transfer | 29 |
| 4.8                                                                     | Products  Outside of Licensed Field and License-Back Field | 29 |
| 4.9                                                                     | Bulking  Agent and/or Toxin | 30 |
| 4.1                                                                     | Exclusive  Patent | 30 |
| 4.11                                                                    | License  to Transition Marks | 30 |
| Article 5  REPRESENTATIONS AND WARRANTIES OF SELLER                | 31 |
| 5.1                                                                     | Organization  and Authority | 31 |
| 5.2                                                                     | Transferred  Subsidiaries; Capitalization | 32 |
| 5.3                                                                     | No  Violation | 33 |
| 5.4                                                                     | Compliance  with Laws; Business Permits | 33 |
| 5.5                                                                     | No  Broker | 34 |
| 5.6                                                                     | Absence  of Changes | 34 |
| 5.7                                                                     | Contracts | 35 |
| 5.8                                                                     | Taxes | 36 |
| 5.9                                                                     | Transferred  Tangible Assets | 37 |
| 5.1                                                                     | Transferred  Contracts; Subsidiary Contracts | 38 |
| 5.11                                                                    | Intellectual  Property | 38 |
| 5.12                                                                    | Financial  Statements and Reports | 40 |
| 5.13                                                                    | Benefit  Plan Compliance | 40 |
| 5.14                                                                    | Labor  Matters | 42 |
| 5.15                                                                    | Properties | 43 |
| 5.16                                                                    | Environmental  Matters | 44 |
| 5.17                                                                    | Transferred  Inventory | 44 |
| 5.18                                                                    | Accounts  Receivable | 45 |
| 5.19                                                                    | Litigation | 45 |
| 5.2                                                                     | Products  Liability | 45 |
| 5.21                                                                    | Customers  and Suppliers | 46 |

 

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| **TABLE OF CONTENTS**                                   |
|---------------------------------------------------------|
| **(Continued)**                                         |
| ** **                                              | ** ** | **Page** |
| 5.22                                                    | Compliance  With Health Care Laws | 46 |
| 5.23                                                    | FDA  and Global Regulation Compliance | 47 |
| 5.24                                                    | Restrictions  on Business Activities | 49 |
| 5.25                                                    | Sufficiency | 49 |
| 5.26                                                    | Exclusive  Warranties | 49 |
| 5.27                                                    | Insurance | 50 |
| 5.28                                                    | Compliance  with Conduct of Business Covenant | 50 |
| Article 6  REPRESENTATIONS AND WARRANTIES OF BUYER | 50 |
| 6.1                                                     | Organization  of Buyer | 50 |
| 6.2                                                     | Authorization | 50 |
| 6.3                                                     | No  Violation | 51 |
| 6.4                                                     | Government  Consents | 51 |
| 6.5                                                     | Purchase  for Investment; Accredited Investor | 51 |
| 6.6                                                     | No  Broker | 51 |
| 6.7                                                     | Financing | 51 |
| 6.8                                                     | Litigation | 52 |
| Article 7  EMPLOYEE TRANSFERS AND BENEFITS         | 52 |
| 7.1                                                     | Voluntary  Transfer Employees | 52 |
| 7.2                                                     | Automatic  Transfer | 54 |
| 7.3                                                     | Compensation  and Benefits | 54 |
| 7.4                                                     | Information  and Consultation | 55 |
| 7.5                                                     | Severance | 55 |
| 7.6                                                     | Employment‐Related  Assumed Liabilities | 56 |
| 7.7                                                     | Employment-Related  Excluded Liabilities | 56 |
| 7.8                                                     | Timing  of Claims Incurred | 56 |
| 7.9                                                     | Retention  Payment | 57 |
| Article 8  ADDITIONAL COVENANTS                    | 57 |
| 8.1                                                     | Contracts | 57 |
| 8.2                                                     | Conduct  of the Business | 58 |
| 8.3                                                     | Access  to Information | 60 |
| 8.4                                                     | Books  and Records | 60 |
| 8.5                                                     | Necessary  Efforts; HSR Filings | 61 |
| 8.6                                                     | Taxes  and Costs Relating to the Porges Asset Sale | 62 |
| 8.7                                                     | Tax  Matters | 63 |
| 8.8                                                     | Allocation  of Purchase Price | 65 |
| 8.9                                                     | Return  of Excluded Assets | 65 |
| 8.1                                                     | Brokers | 66 |
| 8.11                                                    | Further  Assurances | 66 |
| 8.12                                                    | Mail  Handling | 66 |
| 8.13                                                    | Non‐Solicitation | 67 |
| 8.14                                                    | Pre-Closing  Integration Planning | 67 |
| 8.15                                                    | Confidentiality | 68 |
| 8.16                                                    | Non-Competition | 68 |
| 8.17                                                    | Real  Estate Matters | 69 |
| 8.18                                                    | Licensed  Patent Schedule | 72 |
| 8.19                                                    | Name  Change | 72 |

 

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| **TABLE OF CONTENTS**                                                  |
|------------------------------------------------------------------------|
| **(Continued)**                                                        |
| ** **                                                             | ** ** | **Page** |
| 8.2                                                                    | Business  Permits | 72 |
| 8.21                                                                   | Environmental  Insurance | 73 |
| 8.22                                                                   | Transition  Services Agreement | 73 |
| 8.23                                                                   | Product  Liability | 73 |
| 8.24                                                                   | Supply  of SMEC Products | 73 |
| 8.25                                                                   | Escrow  Agreement | 75 |
| 8.26                                                                   | Porges  Asset Sale | 75 |
| 8.27                                                                   | ABISS | 76 |
| 8.28                                                                   | Intercompany  Contracts and Balances | 76 |
| Article 9  CONDITIONS PRECEDENT TO BUYER'S OBLIGATION TO CLOSE    | 76 |
| 9.1                                                                    | Seller  Closing Deliverables | 76 |
| 9.2                                                                    | Performance | 77 |
| 9.3                                                                    | Regulatory  Approvals | 77 |
| 9.4                                                                    | No  Injunction or Restraints; Illegality | 77 |
| 9.5                                                                    | Officer's  Certificate | 77 |
| 9.6                                                                    | Representations  and Warranties | 77 |
| 9.7                                                                    | No  Seller Material Adverse Effect | 77 |
| 9.8                                                                    | Transition  Services Agreement | 77 |
| Article 10  CONDITIONS PRECEDENT TO SELLER'S OBLIGATIONS TO CLOSE | 78 |
| 10.1                                                                   | Buyer  Closing Deliverables | 78 |
| 10.2                                                                   | Performance | 78 |
| 10.3                                                                   | Regulatory  Approvals | 78 |
| 10.4                                                                   | No  Injunction or Restraints; Illegality | 78 |
| 10.5                                                                   | Officer's  Certificate | 78 |
| 10.6                                                                   | Representations  and Warranties | 79 |
| 10.7                                                                   | Sufficient  Funds | 79 |
| 10.8                                                                   | No  Buyer Material Adverse Effect | 79 |
| 10.9                                                                   | UK OFT Undertakings | 79 |
| Article 11  INDEMNITY                                             | 79 |
| 11.1                                                                   | Survival | 79 |
| 11.2                                                                   | Buyer  Indemnification | 80 |
| 11.3                                                                   | Seller  Indemnification | 80 |
| 11.4                                                                   | Procedures | 84 |
| 11.5                                                                   | Limitation  on Recovery | 85 |
| 11.6                                                                   | Duty  to Mitigate | 85 |
| 11.7                                                                   | Escrow  Fund | 86 |
| 11.8                                                                   | Indemnity  is the Exclusive Remedy | 86 |
| 11.9                                                                   | Assignment  of Claims | 86 |
| 11.1                                                                   | No  Set‐Off | 86 |
| Article 12  TERMINATION                                           | 86 |
| 12.1                                                                   | Term | 86 |
| 12.2                                                                   | Termination | 86 |
| 12.3                                                                   | Notice  of Termination | 87 |
| 12.4                                                                   | Effect  of Termination | 87 |

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| **TABLE OF CONTENTS**               |
|-------------------------------------|
| **(Continued)**                     |
| ** **                          | ** ** | **Page** |
| Article 13  GENERAL PROVISIONS | 88 |
| 13.1                                | Notices | 88 |
| 13.2                                | Currency | 89 |
| 13.3                                | Sections  and Headings | 89 |
| 13.4                                | Rules  of Construction | 89 |
| 13.5                                | Construction | 90 |
| 13.6                                | Entire  Agreement | 90 |
| 13.7                                | Governing  Law; Jurisdiction and Venue; Arbitration of Indemnification Disputes;  Injunctive Relief | 90 |
| 13.8                                | Waiver  of Jury Trial | 91 |
| 13.9                                | Public  Announcement | 91 |
| 13.1                                | Expenses | 91 |
| 13.11                               | Exclusion  of Certain Damages | 91 |
| 13.12                               | Severability | 92 |
| 13.13                               | Successors  and Assigns | 92 |
| 13.14                               | Amendment  and Waivers | 92 |
| 13.15                               | Counterparts | 92 |
|                                     |  |  |

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| **INDEX OF EXHIBITS**  |
|------------------------|
| **Exhibit**            | **Description** |  |
| A                      | Form of Assignment and Assumption Agreement |  |
| B                      | Form of Bill of Sale |  |
| C                      | Transition Services Agreement |  |
| D                      | Balance Sheet and Net Working Capital  Spreadsheet |  |
| E-1                    | Form of Patent Assignment |  |
| E-2                    | Form of Trademark Assignment |  |
| F                      | Preliminary Purchase Price Allocation |  |
|                        |  |  |
| **INDEX OF SCHEDULES** |
| **Schedule**           | **Description** |  |
| Schedule 1.6           | Assumed Liabilities |  |
| Schedule 1.59          | Excluded Assets |  |
| Schedule 1.60          | Excluded Liabilities |  |
| Schedule 1.79          | Infrastructure Assets |  |
| Schedule 1.84(a)       | Individuals (Knowledge) |  |
| Schedule 1.84(b)       | Individuals (Knowledge) |  |
| Schedule 1.94          | Licensed Patents |  |
| Schedule 1.104         | Net Working Capital |  |
| Schedule 1.115         | Permitted Encumbrances - U.S. Real Property |  |
| Schedule 1.125(a)      | Products (Existing) |  |
| Schedule 1.125(b)      | Products (Under Development) |  |
| Schedule 1.161         | Subsidiary Real Property |  |
| Schedule 1.166         | Third Party Licenses |  |
| Schedule 1.173         | Transferred Contracts |  |
| Schedule 1.174         | Transferred Copyrights |  |
| Schedule 1.178         | Transferred Internet Properties |  |
| Schedule 1.181(a)      | Transferred Marks |  |
| Schedule 1.181(b)      | Non-Transferred Marks |  |
| Schedule 1.182         | Transferred Patents |  |
| Schedule 1.183         | Transferred Real Property |  |
| Schedule 1.184         | Transferred Subsidiaries |  |
| Schedule 1.186         | Transferred Tangible Assets |  |
| Schedule 3.2(g)        | Foreign Conveyance Jurisdictions |  |
| Schedule 3.2(m)        | Released Encumbrances |  |
| Schedule 7.1(a)        | Employees |  |
| Schedule 8.2(a)        | Exceptions to Conducting Business in Ordinary  Course |  |
| Schedule 8.2(b)        | Exceptions to Taking of Prohibited Actions |  |
| Schedule 8.17(b)       | Summary of Space-Sharing Terms - 201 and 301 Mentor Drive |  |
| Schedule 8.21          | Environmental Insurance |  |
| Schedule 8.24(a)       | Rochester Medical Corporation Term Sheet |  |
| Schedule 9.3           | Regulatory Approvals |  |
| Schedule 11.3(a)       | Seller Indemnification Matters |  |

                                                                                            

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THIS PURCHASE AGREEMENT (this "**Agreement**"), isentered into and made as of _______ __, 2006, by and between MentorCorporation, a Minnesota corporation ("**Seller**"), and Coloplast A/S, a Danishcorporation ("**Buyer**") (Buyer and Seller may hereinafter be referred toindividually as a "**Party**" and collectively as the "**Parties**").

WITNESSETH:

WHEREAS,Seller is engaged, directly and through Subsidiaries, in the Business (asdefined below); and

WHEREAS, upon and subject to the terms and conditions setforth herein, Seller desires to sell to Buyer and Buyer desires to purchasefrom Seller, certain of the assets of Seller, including the Equity Interests(as defined below) of the Transferred Subsidiaries (as defined below), relatedto the Business (as defined below), and Seller desires to transfer to Buyer andBuyer desires to assume from Seller and the Transferred Subsidiaries, certainof the liabilities related to the Business; 

WHEREAS, it isthe intention and desire of Seller, by this Agreement, to divest itself of, andtransfer to Buyer, or otherwise provide Buyer the benefit of, the Business andall rights thereof; and

WHEREAS, accordingly, Seller will, by the terms of thisAgreement transfer, license or provide by means of services agreements, toBuyer Seller's tangible and intangible assets and rights used by Seller in theconduct of the Business and necessary for Buyer to conduct the Businessfollowing the Closing (as defined below); and

WHEREAS, concurrently with the execution hereof, Seller andBuyer are entering into a Transition Services Agreement (as defined below) thatprovides for integration planning and transition services with respect to theconveyance of the Business from Seller to Buyer as contemplated by the termshereof. 

NOW, THEREFORE, in consideration of the foregoing premisesand the mutual promises herein made, and in consideration of the covenants,representations, warranties, conditions and agreements herein contained, Buyerand Seller hereby agree as follows:

**Article 1DEFINITIONS**

(i)         As used in this Agreement, the following termsshall have the meanings specified or referred to in this Article 1.

1.1             "**AAA**" has the meaning set forth in Section 0.

1.2             "**Acquired Entity**" has the meaning set forth in Section 8.16.

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1.3             "**Affiliate**" means any entity which controls, is controlled by, oris under common control with, Seller or Buyer, as the case may be.  An entityshall be deemed to be in control of another entity only if, and for so long as,it owns or controls more than 50% of the voting power in the election ofdirectors (or, in the case of an entity that is not a corporation, for theelection of the corresponding managing authority) of such other entity.

1.4             "**Agreement**" has the meaning set forth in the first paragraph ofthis Agreement together with all schedules and exhibits attached hereto.

1.5             "**Assigned Leases**" has the meaning set forth in Section 5.15(a).

1.6             "**Assumed Liabilities**" means the Liabilities of Seller and itsSubsidiaries identified on Schedule 1.6.

1.7             "**Assumption Agreement**" means an Assignment and AssumptionAgreement in substantially the form set forth in Exhibit A (subjectto substitution in certain cases by the Conveyance Documents pursuant to Section 2.3).

1.8             "**Automatic Transfer Employees**" means those Employees ofTransferred Subsidiaries whose Contracts of employment automatically transferto Buyer (or a Subsidiary thereof) in accordance with applicable Laws inconnection with the transactions contemplated by this Agreement.

1.9             "**Bills of Sale**" means Bills of Sale in substantially the form setforth in Exhibit B (subject to substitution in certain cases by theConveyance Documents pursuant to Section 2.3).

1.10         "**Business**" means the surgical urology and consumer and clinicalhealthcare operating segments of Seller, whether conducted by Seller or itsSubsidiaries, and consisting of the following diversified product portfolio ofsurgical and non-surgical products, that provide solutions for a broad range ofurological problems:

(a)        the catheter productsand operations, selling the following products for the management of bladdercontrol and urinary retention: (i) the Self-Cath® brand line ofintermittent catheters both with and without the Self-Cath HydroGelTM,(ii) the Freedom® brand line of latex and latex free male externalcatheters, and (iii) catheter accessories, including leg bags, deodorizersand moisturizers;

(b)        the disposable urologyproducts and operations, selling the following products for both hospital andoutpatient settings for the management of urinary tract obstruction, urinaryincontinence, or urinary retention: (i) urethral stents and catheters,dilators and guidewires, (ii) stone extractors, (iii) prostatic cathetersand prostatic stents, (iv) urethral stents, (v) bladder drainagecatheters, (vi) Foley catheters, (vii) bladder injection needles(currently under development), and (viii) general surgical devicesincluding Elephants/Easivac;

(c)        clinical or consumerostomy care products;

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(d)        the women's healthproducts and operations, selling the following surgically implantable productsfor the treatment of incontinence and pelvic organ prolapse: (i) syntheticslings for the surgical treatment of stress urinary incontinence under the brandArisTM, (ii) tissue-based slings and grafts for the surgical treatment ofpelvic organ prolapse under the brands AxisTM and Suspend®, (iii) pelvicfloor synthetic mesh systems for the treatment of cystocele and rectocelepelvic organ prolapse, (iv) minimally invasive office-based endometrialablation product called Selene® for the treatment of excessive menstrualbleeding, and (v) the soon to be released NovaSilkTM synthetic mesh fortreatment of pelvic organ prolapse;

(e)        the men's healthproducts and operations, selling the following surgically implanted penileimplants for the treatment of erectile dysfunction: (i) the Titan®three-piece inflatable penile implant, (ii) the GenesisTM one-piecemalleable penile implant, (iii) One-Touch Pump development project toenhance the Titan, (iv) Excel® two-piece implant product, developmentefforts and operations, and (v) testicular implants; and

(f)         the brachytherapyproducts and operations, consisting of the following radioisotope products andloading products, supplies and systems  for the treatment of prostate cancer:(i) the Iodine-I-125 radio isotope brachytherapy seed, (ii) thePalladium-PD-103 radio isotope brachytherapy seed, (iii) Isoloader®all-in-one workstation automated needle loading, seed assay and reporting, and(iv) IsoStrand® automated stranding device.  

1.11         "**Business Competitor**" means that part of any Person engaged,directly or indirectly, in a Competing Business.

1.12         "**Business Day**" means a day, other than Saturday, Sunday or otherday on which commercial banks in New York, New York are authorized or requiredby Law to close.

1.13         "**Business Permits**" has the meaning set forth in Section 5.4.

1.14         "**Buyer**" has the meaning set forth in the first paragraph of thisAgreement.

1.15         "**Buyer Benefits Plans**" means the Employee Benefits Plans of Buyer(or a Subsidiary thereof), as amended from time to time, under which some orall of the Employees will be eligible to participate following the Closing.

1.16         "**Buyer Indemnified Parties**" has the meaning set forth in Section 11.3(a).

1.17         "**Buyer Employment Liabilities**" has the meaning set forth in Section7.6.

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1.18         "**Buyer Material Adverse Effect**" means any change that ismaterially adverse to the net assets or financial condition of Buyer and itsSubsidiaries taken as a whole or to the ability of Buyer to consummate thetransactions contemplated hereby or any agreements delivered or entered into inconnection herewith.  For the avoidance of doubt, "Buyer Material AdverseEffect" does not include any requirement by Buyer to divest, license, holdseparate (through the establishment of a trust or otherwise) or otherwisedispose, or agree to dispose, of assets as, or if, required to avoid orovercome the objections of the UK Competition Authorities to the transactionscontemplated by this Agreement or to comply with the UK OFT Undertakings.

1.19         "**Buyer Subsidiaries**" has the meaning set forth in Section 2.3.

1.20         "**Cause**" means (a) a Transferred Employee's breach of anytrade secret or any confidential information agreement with Buyer (or aSubsidiary thereof), or written policy of Buyer or a Subsidiary thereof,(b) willful misconduct by a Transferred Employee, which is determined ingood faith by Buyer to be injurious to the business of Buyer, (c) theconviction of, or entry of a guilty plea by, a Transferred Employee for thecommitment of, a crime of moral turpitude (d) substance abuse includingalcohol, (e) repeated and documented neglect of duty, (f) taking anaction for the purpose of harming the Buyer or its business,(g) noncompliance with applicable Law in a manner that is injurious to thebusiness of Buyer, (h) fraud or intentional misrepresentation, (i) continual,significant absenteeism, or (j) in any pertinent jurisdiction outside theUnited States, any action giving grounds for dismissal under applicable Laws,as applied to any Employee of a Transferred Subsidiary.  

1.21         "**Change of Control**" means, with respect to a Party, a transactionor series of related transactions that would directly or indirectly: (a) resultin or have the effect of a third Person obtaining legal or beneficial ownershipof more than 50% of the voting shares (or other voting interests) of such Party(even if such Party is the surviving entity, such as in the case of a reversetriangular merger); or (b) result in the sale, transfer, assignment,exclusive license or other disposition of all or substantially all of the Party'sassets; other than, in the case of (a), a transaction pursuant to which theshareholders of such Party immediately prior to the relevant transactioncontinue to beneficially own at least 50% of the voting shares (or other votinginterests) of such Party or its direct or indirect parent entity immediatelyfollowing such transaction.

1.22         "**Closing**" has the meaning set forth in Section 3.1.

1.23         "**Closing Date**" has the meaning set forth in Section 3.1.

1.24         "**Closing Date Balance Sheet**" has the meaning set forth in Section 2.4(a).

1.25         "**Closing Date Net Working Capital Statement**" has the meaning setforth in Section 2.4(a).

1.26         "**Closing Statements**" has the meaning set forth in Section 2.4(a).

1.27         "**Code**" means the Internal Revenue Code of 1986, as amended.

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1.28         "**Competing Business**" means (1) the developing, manufacturing,marketing, selling, importing or distributing any or all of the followingproducts: (a) surgically implantable substances, prostheses or otherdevices for the treatment of male impotence or erectile dysfunction;(b) substances, prostheses or other devices to replace or simulate thetesticle; (c) clinical or consumer healthcare products for the managementof urinary retention or incontinence, including external or internal cathetersand adult incontinence diapers (but not baby diapers); (d) clinical orconsumer ostomy care products; (e) surgically implantable(i) substances, (ii) prostheses or (iii) other devices, for thetreatment of kidney or ureter stones, kidney or urethral obstructions, urinaryretention or incontinence, or pelvic organ prolapse; (f) devices ormethods to instill substances or devices in the uterus for the purpose oftreating excessive endometrial bleeding; and (g) brachytherapy products,devices or substances for use or application in the Licensed Field, and/or(2) the wholesale or retail service of providing any or all of the aboveproducts to consumers or healthcare providers.  Notwithstanding theforegoing, however, a "Competing Business" shall not include: (1) the developing,manufacturing, marketing, selling, importing or distributing of (A) any oralpharmaceuticals or (B) any product or treatments involving dermal fillersor other bulking agents or toxins, including botulinum toxins, for anyindication or application, including any urologic indication or application; or(2) any business(es) acquired (and thereafter operated) by Seller or itsAffiliates for so long as such business(es) generate(s) less than$5,000,000 in aggregate annual revenues from any Competing Business.

1.29         "**Confidentiality Agreement**" means that certain agreement between CitigroupGlobal Markets Inc., on behalf of Seller, and Buyer dated October 27, 2005. 

1.30         "**Consensual Transfers**" has the meaning set forth in Section 0.

1.31         "**Consent**" has the meaning set forth in Section 0.

1.32         "**Constructive Termination**" shall mean only a resignation of anEmployee's employment within forty-five (45) days after the occurrence of anyof the following events: (i) a material reduction in the Employee'sresponsibilities, provided that a change of title shall not constitute such amaterial reduction; (ii) a reduction in the Employee's base salary, other thana one-time reduction that applies to substantially all other employees ofBuyer; or (iii) a relocation of the Employee's principal office to a locationmore than fifty (50) miles from the location of the Employee's principal officeprior to such relocation in any case when the terms of employment made to theEmployee by Buyer did not indicate that the Eligible Employee would berelocated to a principal office outside such fifty (50) mile radius; andprovided in all the above cases the Buyer has failed to cure the facts andcircumstances giving rise to the Constructive Termination within fifteen (15)days after receipt of notice of such resignation.

1.33         "**Contracts**" means all contracts, binding agreements, options,leases, licenses, sales, binding commitments and other similar instruments,whether oral or written.

1.34         "**Conveyance Documents**" has the meaning set forth in Section 2.3.

1.35         "**Copyrights**" has the meaning set forth in Section 0.

1.36         "**Covenant Breach**" means with respect to a Party, a breach of,nonfulfillment or failure to comply with a covenant or agreement made or to beperformed pursuant to this Agreement or any other Operative Agreement by suchParty or a Subsidiary thereof.

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1.37         "**CPA Firm**" has the meaning set forth in Section 2.4(c).

1.38         "**Disclosure Letter**" has the meaning set forth in the introductionto Article 5.

1.39         "**DOJ**" has the meaning set forth in Section 0.

1.40         "**Downward Adjustment Amount**" has the meaning set forth in Section 0.

1.41         "**Effect**" has the meaning set forth in Section 0.

1.42         "**Eligible Employee**" has the meaning set forth in Section 7.9.

1.43         "**Employee Benefits Plan**" means, and whether written or oral:(a) any plan, fund, agreement or program which provides health, medical,surgical, hospital, vision or dental care or other welfare benefits, orbenefits in the event of sickness, accident or disability, or death benefits,apprenticeship or other training programs, or day care centers, scholarshipfunds, or prepaid legal services; (b) any plan, fund, agreement or programwhich provides retirement income to Employees or results in a deferral ofincome by Employees for periods extending to the termination of coveredemployment or beyond; (c) any plan, fund, agreement, practice or programwhich provides severance, unemployment, vacation or fringe benefits (includingdependent and health care accounts); (d) any incentive compensation plan,deferred compensation plan, stock option or stock‐based incentive orcompensation plan, or stock purchase plan; (e) any other "employee pensionbenefit plan" (as defined in Section 3(2) of ERISA), any other "employeewelfare benefit plan" (as defined in Section 3(1) of ERISA); and(f) any other written or oral plan, agreement or arrangement involvingdirect or indirect compensation including insurance coverage, severancebenefits, disability benefits, fringe benefits, pension or retirement plans,profit sharing, deferred compensation, bonuses (including any sale bonuses),stock options, stock purchase, phantom stock, stock appreciation or other formsof incentive compensation or post‐retirement compensation, as well as anychange in control agreements, managing director agreements and other retentionarrangements.

1.44         "**Employees**" means those individuals who are employed by (a) aTransferred Subsidiary, or (b) Seller or a Subsidiary thereof and who areprimarily engaged in or dedicated to the Business and, in both cases (a) and(b) to be listed on Schedule 7.1(a) (as may be updated by Seller as of or prior to the Closing, subject to the consent of Buyer (such consent not to be unreasonably withheld, delayed or conditioned), to reflect as of the Closing Date those Employeeswho are primarily engaged in or dedicated to the Business).

1.45         "**Encumbrance**" means any lien, claim, charge, license, securityinterest, mortgage, pledge, easement, conditional sale or other title retentionagreement, defect in title, covenant or other restrictions of any kind, otherthan a Permitted Encumbrance.

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1.46         "**End Date**" means the date that is three months from the datehereof (or such later date as may be mutually agreed to by the Parties); *provided,**however*, that if on or within 60 days prior to the End Date, Buyer hasnotified Seller that a Covenant Breach and/or a Warranty Breach has occurredwith respect to Seller, then the End Date shall be automatically extended forsuch number of days as is necessary to provide Seller the full 60-day period tocure such breach from the date of notice pursuant to Section 12.2(c).

1.47         "**Enforceability Exceptions**" has the meaning contained in Section 5.1(c).

1.48         "**Environmental Claim**" means any actual or threatened complaint,judgment, demand, legal action, administrative proceeding, lien, order,directive, claim, citation or assessment made, presented, sought or alleged byany Person and that (i) arises out of events, acts or conditions existingon or prior to the Closing, (ii) relates to the Business or theTransferred Assets or the use, ownership or operation thereof, and(iii) arises under any Environmental Law.  Environmental Claims includeany and all (x) enforcement, clean-up, Response Actions or othergovernmental regulatory actions initiated, completed, pending or threatened,(y) claims made, threatened or prosecuted by any third party, and(z) proceedings for the recovery of any damages, indemnification,contribution, cost recovery, compensation, Losses or injury, including personalinjury.

1.49         "**Environmental Condition**" means any Hazardous Substance that ispresent on or prior to the Closing in, under, on or about any real propertyused for the Business or otherwise comprising any of the Transferred RealProperty and that (i) requires any Response Action pursuant to anyEnvironmental Law, or (ii) constitutes an endangerment of health, safety,property or the environment pursuant to any Environmental Law, including thepresence or Release, or threatened Release, of any Hazardous Substances into,on or under the air, soil, surface water, groundwater or other media.

1.50         "**Environmental Laws**" means any and all Laws anywhere in the worldrelating to worker health, safety, exposure of any individual to a HazardousSubstance or pollution or protection of the environment, including thoserelating to emissions, discharges, spills or other releases or threatenedreleases into or impacting the environment or natural resources (includingambient air, surface water, groundwater or land), or otherwise relating to themanufacture, processing, distribution, use, treatment, recycling, storage,disposal, transport, sale, offer for sale, distribution or handling ofHazardous Substances, including the Comprehensive Environmental Response,Compensation and Liability Act, 42 U.S.C. §§ 9601 et seq. ("**CERCLA**"),the Resource Conservation and Recovery Act, 42 U.S.C. §§ 6901 et seq., and theOccupational Safety and Health Act, 29 U.S.C. §§ 651 et seq., any amendments orsuccessor statutes to any of the foregoing, and the rules, regulation, permitsorders and decrees implementing the same and all analogous state and locallaws, rules regulations, permits, orders and decrees.  

1.51         "**Environmental Permits**" means those Business Permits required tobe held pursuant to Environmental Laws.

1.52         "**Equity Interest**" means capital stock, membership interests,options, warrants, stock appreciation rights, or rights to subscribe for, callsor other instruments exercisable for, or convertible into, the capital stock,membership interests or similar equity interests of any Person.

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1.53         "**ERISA**" means the Employee Retirement Income Security Act of1974, as amended, and the regulations thereunder.

1.54         "**ERISA Affiliate**" means any employer that is, or at any time forwhich any relevant statute of limitations remains open, was, together withSeller, treated as a "single employer" under section 414(b), section 414(c) or section414(m) of the Code.

1.55         "**Escrow Agent**" means Nordea Bank Finland plc.

1.56         "**Escrow Agreement**" has the meaning set forth in Section 8.25.

1.57         **"Escrow Amount"** means an amount equal to $10,000,000.

1.58         **"Escrow Fund**" has the meaning set forth in Section 11.7.

1.59         "**Excluded Assets**" means the assets of Seller and its Subsidiariesand Affiliates that are not Transferred Assets, including those assetsidentified on Schedule 1.59.

1.60         "**Excluded Liabilities**"means any and all Liabilities of Seller and its Subsidiaries and Affiliatesother than the Assumed Liabilities, including those Liabilities identified on Schedule 1.60.

1.61         "**Exclusivity Agreement**"means that certain letter agreement between Seller and Buyer dated March 27, 2006,relating to the transactions contemplated hereby.

1.62         "**Existing Supply Agreement**"means that certain Agreement between Seller, SSL International Plc andBuyer dated September 29, 2001, (novation to Distribution Agreement betweenSeller and SSL International Plc dated September 1, 2001).

1.63         "**Expenses**" means any and all reasonable expenses actually incurredin connection with investigating, defending or asserting any claim, action,suit or proceeding incident to any matter expressly indemnified againsthereunder (including court filing fees, court costs, arbitration fees or costs,witness fees, and statutory or other reasonable and actual fees anddisbursements of legal counsel, investigators, expert witnesses, consultants,accountants and other professionals).

1.64         "**FDA**" has the meaning set forth in Section 5.23(a).

1.65         "**Final Balance Sheet**" has the meaning set forth in Section 2.4(c).

1.66         "**Final Net Working Capital Statement**" has the meaning set forthin Section 2.4(c).

1.67         "**Financial Statements**" has the meaning set forth in Section 5.12.

1.68         "**Foreign Benefit Plans**" has the meaning set forth in Section 0.

1.69         "**FTC**" has the meaning set forth in Section 0.

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1.70         "**GAAP**" means Generally Accepted Accounting Principles asestablished and understood under accounting standards in the United States of  America.

1.71         "**Governmental Actions**" means any authorizations, consents,approvals, waivers, exceptions, variances, franchises, permissions, permits,and licenses of, and filings, notifications or  declarations with, anyGovernmental Authority worldwide, including the United States, the EuropeanUnion, Canada, Australia and Japan.

1.72         "**Governmental Authority**" means any national, supranational, localor foreign court, governmental or administrative agency or commission or othergovernmental agency, authority, instrumentality, notified body, competentauthority, third party governmental designate or regulatory body havingappropriate jurisdiction worldwide.

1.73         "**Hazardous Substances**" means any material, substance, chemical oremission designated by any Governmental Authority as "toxic", "hazardous", "extremelyhazardous", a "pollutant" or "contaminant" or words of similar import pursuantto Environmental Laws, including petroleum, waste or asbestos.

1.74         "**Health Care Laws**" has the meaning set forth in Section 0.

1.75         "**HSR**" means the Hart Scott Rodino Antitrust Improvements Act of1976, as amended.

1.76         "**Indemnified Party**" has the meaning set forth in Section 11.4.

1.77         "**Indemnifying Party**" has the meaning set forth in Section 11.4.

1.78         "**Industry‐Wide Plan**" means any scheme, plan, fund orarrangement, which provides Retirement Benefits to or in respect of AutomaticTransfer Employees in which employers may participate even if they are notwithin the same corporate group as the other participating employers.

1.79         "**Infrastructure Assets**" means all assets and Technology that areused in, or are a part of, the general operation of Seller's (including itsSubsidiaries) business and not exclusively related to the Business, includingnetwork or telecommunications software and equipment, accounting software, ITsystems, desktop computer software, database software, and general softwaredevelopment or control systems, tools or environments and including thoseassets identified on Schedule 1.79.  Notwithstanding the foregoing, "Infrastructure Assets" exclude those items that are specifically listed in Schedule 1.186 as a Transferred Tangible Asset.

1.80         "**Intellectual Property**" or "**IP**" means Technology andIntellectual Property Rights in and to Technology.

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1.81         "**Intellectual Property Rights**" or "**IPR**" means all rightsassociated with any of the following: (a) United States and foreignpatents and applications  therefor, and including any patent or applicationthat is a provisional application, reissue, re-examination, renewal, extensionor continuation of a patent or patent application ("**Patents**");(b) know-how, trade secret rights and all other rights in or toconfidential business or technical information ("**Trade Secrets**");(c) copyrights, copyright registrations and applications therefor and allother rights corresponding thereto throughout the world ("**Copyrights**");(d) trademarks, service marks, logos, trade dress rights and similardesignation of origin and rights therein, registrations and applications forregistration therefor ("**Marks**"); (e) industrial design rights andany registrations and applications therefor; (f) URLs, WWW address, anddomain names ("**Internet Properties**") (g) databases and datacollections (including knowledge databases, customer lists and customerdatabases); and (h) any similar, corresponding or equivalent rights to anyof the foregoing anywhere in the world.  Intellectual Property Rightsspecifically excludes contractual rights, including license grants, and thetangible embodiment of any of the foregoing.

1.82         "**Interim Financials**" has the meaning set forth in Section 5.12.

1.83         "**IPR Assignment**" has the meaning set forth in Section 3.2(c).

1.84         "**Knowledge**" means: (a) the knowledge of any of theindividuals listed on Schedule 1.84 (a); or (b) the knowledge of any of the individuals on Schedule 1.84(b), *provided* that prior to the Offer Date the particular individual listed on Schedule 1.84(b) communicated the subject matter of such knowledge in writing to one or more superiors of such individual.

1.85         "**Landlord**" means a landlord, sublandlord, licensor or other partygranting the right to use or occupy real property. 

1.86         "**Laws**" means any applicable laws, statutes, ordinances,regulations, rules, interpretations, or orders of any Governmental Authorityanywhere in the world.

1.87         "**Lease**" means a lease, sublease, license or other agreementpermitting the use or occupancy of real property.

1.88         "**Liabilities**" means any and all debts, liabilities, obligationsand duties (whether known or unknown, whether asserted or unasserted, whetherabsolute or contingent, whether accrued or unaccrued, whether liquidated orunliquidated, whether latent or patent, whether determined or undetermined, andwhether due or to become due).

1.89         "**License-Back Field**" means: (a) the field (other than theLicensed Field) covering the types of products (other than the Products) soldby Seller and/or its Subsidiaries as of the date hereof; and (b) the fieldof aesthetics medicine including breast augmentation and reconstruction, bodycontouring and facial rejuvenation, with products including, breast implants,mammary prostheses, breast expanders, extremity tissue expanders, liposuctionand body contouring products, dermal fillers and other bulking agents, toxins,including botulinum toxins, and derivatives and improvements of the foregoingproducts together with the Technology related thereto, irrespective of whether suchproducts were sold by Seller and/or its Subsidiaries as the date hereof.

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1.90         "**License-Back Other IPR**" means the Transferred IPR (otherthan Transferred Patents, the Transferred Marks, the Transferred InternetProperties and those Transferred Copyrights listed on Schedule 1.174), to the extent used as of or prior to the Closing Date in Seller's business (other than exclusively in the Business) or embodied in a product of Seller (other than exclusively in the Products).

1.91         "**License-Back Patents**" means any Transferred Patents and anyPatent filed by Buyer following the Closing that claims  priority from anyTransferred Patents.

1.92         "**Licensed Field**" means the diagnosis, treatment or managementof medical or surgical conditions, disorders or diseases relating to (a) theurinary tract or any part thereof (being from kidney to distal urethra), (b) prostate,(c) anorectal canal, rectum and distal colon, (d) pelvic floor, and (e) maleor female reproductive organs and the uterus; *provided*, *however*,that the License Field shall not include the Licensed-Back Field or anytreatment or use involving a toxin, including botulinum toxins, a dermalfiller, or bulking agent.  

1.93         "**Licensed Other IPR**" means all Intellectual PropertyRights (other than Transferred IPR, Patents and Marks) owned or licensable(without the consent of or material payment of any consideration to any thirdPerson) by Seller or its Subsidiaries as of the Closing, that are used in, orreasonably necessary to the operation of, the Business in the Licensed Field asof the Closing.  

1.94         "**Licensed Patents**" means any Patent owned by Seller as of theClosing Date, which is either (i) a Patent issued as of the Closing Dateor (ii) which issues following the Closing Date from a Patent application ofSeller filed before the Closing Date, and which Patent would, absent thelicense granted in Section 4.1(a) hereof, be infringed as of the Closing by the operation of the Business or the Products in the Licensed Field, including the Patents identified on Schedule 1.94;*provided,* that the Licensed Patents shall notinclude any Patent directed to a toxin, including botulinum toxins, a dermalfiller, a bulking agent or use thereof.

1.95         "**Licensor Party**" and "**Licensee Party**" have the respectivemeanings set forth in Section 4.3(a).

1.96         "**Losses**" means any and all losses, costs, obligations, Liabilities,settlement payments, awards, judgments, fines, penalties, damages, Expenses,deficiencies or other charges.

1.97         "**Manages**" (or "**Management**," as the context requires) meansuses, possesses, generates, treats, manufactures, processes, handles, stores,recycles, transports, or disposes of Hazardous Substances.

1.98         "**Marks**" has the meaning set forth in Section 0.

1.99         "**Minneapolis Claim**" has the meaning set forth in Section 11.3(d)(i)(1).

1.100      "**Minneapolis Environmental Losses**" has the meaning set forth in Section 11.3(d)(i).

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1.101     "**Minneapolis Property**" has the meaning set forth in Section 11.3(d)(i).

1.102     "**MML**" shall mean Mentor Medical Limited.

1.103     "**Most Recent Balance Sheet**" has the meaning set forth in Section 5.12.

1.104      "**NetWorking Capital**" has the meaning set forth in Schedule 1.104.

1.105      "**NetWorking Capital Target**" means the Net Working Capital derived from the 2006Year-End Balance Sheet (as defined in Section 0 of the Disclosure Letter) to be delivered by Seller to Buyer in accordance with Section 0 of the Disclosure Letter.  The Net Working Capital Target will be calculated on a consistent basis with, and in accordance with the principles set forth on, the illustrative Closing Date Net Working CapitalStatement (assuming the Closing Date had occurred on December 31, 2005) attached hereto as Exhibit D. 

1.106     "**Objection**" has the meaning set forth in Section 0.

1.107     "**Offer Date**" means March 27, 2006.

1.108     "**Offer Letter**" means that certain binding offer letter dated March 27, 2006 from Buyer to Seller relating to the transactions contemplated hereby.

1.109     "**Offered Employee**" has the meaning set forth in Section 7.1(a).

1.110     "**Operative Agreements**" means this Agreement, the AssumptionAgreement, the Bills of Sale, the Escrow Agreement, any Conveyance Documents,the IPR Assignment, the Transition Services Agreement and the Real PropertyAgreements and any other document or agreement to be executed and delivered byeither of the Parties at the Closing.

1.111     "**Other Business Property Environmental Claim**" has the meaning setforth in Section 11.3(d)(ii)(1).

1.112     "**Other Business Property**" has the meaning set forth in Section 0.

1.113     "**Other Business Property Environmental Losses**" has the meaningset forth in Section 0.

1.114     "**Patents**" has the meaning set forth in Section 0.

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1.115      "**Permitted Encumbrances**" means any or allof the following (a) liens for taxes and other similar governmental chargesand assessments which are not yet delinquent or liens for taxes being contestedin good faith by any appropriate proceedings for which adequate reserves havebeen established, (b) liens of landlords and liens of carriers,warehousemen, mechanics and materialmen and other like liens arising in theordinary course of business for sums not yet due and payable,(c) undetermined or inchoate liens, charges and privileges existing as ofthe Closing Date and any statutory liens, licenses, charges, adverse claims,security interests or encumbrances of any nature whatsoever existing as of theClosing Date and claimed or held by any Governmental Authority that have not atthe time been filed or registered against title to the Transferred Assets orthat are related to obligations that are not due or delinquent,(d) licenses or other non‐exclusive rights to any Transferred IPRgranted prior to the date of this Agreement by Seller or any Affiliate thereofto any third Person, (e) restrictions on resale of securities imposed byapplicable federal, state and foreign securities Laws, (f) security givenin the ordinary course of business as of the Closing Date to any publicutility, Governmental Authority or other statutory or public authority inconnection with the Transferred Assets, (g) Encumbrances imposed on theunderlying fee interest in the leased property, (h) with respect to U.S.properties, those Permitted Encumbrances listed on Schedule 0, and with respect to all Real Property all other Encumbrances of record that affect such Real Property and such encroachments or other state of facts which an inspection or survey of any Real Property would disclose and (i) other Encumbrances that do notmaterially impair the use of the Real Property by Seller in respect of theBusiness.

1.116     "**Person**" means any individual, corporation, partnership, limitedliability company, trust, unincorporated organization, association, firm, jointventure, joint stock company, Governmental Authority or other entity.

1.117     "**Poor Performance**" means the failure of a Transferred Employee tosubstantially perform his or her duties to Buyer, or a Subsidiary of Buyer,after having been provided written notice of such failure and 30 days to curesuch failure.

1.118     "**Porges**" shall mean Porges S.A.S.

1.119      "**PorgesAsset Sale**" shall mean the sale of all IPR (which, for purposes of thisSection 1.119, shall be read to exclude clause (g) of the definition of IPR) owned by Porges to Buyer to be effected one day prior to the Closing Date pursuant to Section 8.26 hereof.

1.120     "**Potential Contributor**" has the meaning set forth in Section 11.9.

1.121     "**Pre-Closing Taxes**" has the meaning set forth in Section 8.7(a)(i).

1.122     "**Pre‐Closing Tax Period**" has the meaning set forth in Section 8.7(a)(i).

1.123     "**Preliminary Purchase Price**" means $456,137,500.

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1.124     "**Product Liability Claim**" shall mean any civil action or claimfor money damages brought by an individual recipient and user of product, orany derivative action or claim for money damages including loss of consortiumand survival actions and claims, where such action or claim arises out of analleged defect in design, manufacture, materials, testing, workmanship, orperformance of such product, or any alleged failure to warn, or from anyalleged breach of warranty, express or implied, or any alleged noncompliancewith any applicable Laws, or any alleged negligence, with respect to suchproduct.  A Product Liability Claim will be deemed to be "**Made**" on thefirst date a written notice is received by Seller or Buyer, as the case may be,asserting a Product Liability Claim that includes a claim for money damagesother than a claim for reimbursement under an express written warranty for suchproduct.   

1.125      "**Products**"means any and all products of the Business in the Licensed Field: (a) whichare currently manufactured and/or sold or licensed by Seller and/or any of itsSubsidiaries, including those identified on Schedule 1.125(a); (b) which are under development by Seller and/or its Subsidiaries, including those identified on Schedule 1.125(b); and (c) which were developed, manufactured, distributed, licensed and/or sold, as applicable, at any time before the Closing Date by or on behalf of Seller and/or its Subsidiaries. 

1.126     "**Programs**"****has the meaning set forth in Section 5.22(a).

1.127     "**Purchase Price**" means the Preliminary Purchase Price, asadjusted pursuant to Section 0.

1.128     "**Purchase Price Allocation**" has the meaning set forth in Section 8.8.

1.129     "**Real Property**" has the meaning set forth in Section 5.15(a).

1.130     "**Real Property Agreements**" means the Real Property LeaseAssignments.  Notwithstanding the foregoing, if the relevant Landlord consentto the assignment of an Assigned Lease has not been received prior to theClosing Date as set forth in Section 8.17(a) below, the Real Property Lease Assignment as to such premises shall not be considered Real Property Agreements for purposes of Section 3.2 and Section 3.3.

1.131     "**Real Property Lease Assignments**" has the meaning set forth in Section 8.17(a)(i).

1.132     "**Recall**" has the meaning set forth in Section 5.20(b).

1.133     "**Released**" (or "**Release**," as the context requires) meansreleased, spilled, leaked, discharged, disposed of, pumped, poured, emitted,emptied, injected, leached, or dumped Hazardous Substances.

1.134      "**RemedialAction**" has the meaning set forth in Section 8.5(b).

1.135     "**Remediation**" has the meaning set forth in Section 5.16(a).

1.136     "**Response Action**" means any action or activities of "response" asthat term is defined in 42 U.S.C. § 9601(25), without regard to any limitationof that term (or terms included therein by reference) to "hazardous substances"as defined under CERCLA.

1.137     "**Retirement Benefits**" means any pension, lump sum, installment,annuity or similar benefit provided or to be provided on or after retirement(including early retirement), death or disability in respect of an Employee'semployment, but excluding benefits provided under an arrangement, the solepurpose of which is to provide benefits on the accidental injury or death of aTransferred Employee.

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1.138     "**Returns**" has the meaning set forth in Section 5.8(a).

1.139     "**Rules**" has the meaning set forth in Section 0.

1.140      "**Schedules**"means the schedules to this Agreement as of the Offer Date, except that Schedule1.94 (Licensed Patents), Schedule 1.186 (Transferred Tangible Assets) and Schedule 7.1(a) (Employees) may be updated by the Seller prior to the Closing, subject to the consent of Buyer (such consent not to be unreasonably withheld, delayed or conditioned) to the extent contemplated by or otherwiseprovided for under this Agreement.

1.141     "**SEC**" means the Securities and Exchange Commission.

1.142     "**Securities Act**" has the meaning set forth in Section 0.

1.143     "**Seller**" has the meaning specified in the first paragraph of thisAgreement.

1.144     "**Seller Benefits Plans**" means the Employee Benefits Plans ofSeller (or a Subsidiary thereof) under which some or all of the TransferredEmployees are eligible to participate immediately prior to the date of thisAgreement.

1.145     "**Seller Caused Environmental Claim**" has the meaning set forth inSection 11.3(d)(iii)(1).

1.146     "**Seller Caused Environmental Losses**" has the meaning set forth inSection 11.3(d)(iii).

1.147     "**Seller Domestic Benefit Plan**" has the meaning set forth in Section 5.13(a)(i).

1.148     "**Seller Employment Liabilities**" has the meaning set forth in Section7.7.

1.149     "**Seller's Environmental Indemnification Obligations**" means(i) Seller's obligation to indemnify the Buyer Indemnified Parties for anybreach of the representations contained in Section 0 hereof to the extent required in (and subject to the other terms and conditions of) Article 11 hereof; and (ii) Seller's obligation to indemnify the Buyer Indemnified Parties for the Seller's Special Environmental Indemnity in Section 0 hereof to the extent required in (and subject to the other terms and conditions of) Article 11 hereof.

1.150     "**Seller Indemnified Parties**" has the meaning set forth in Section 11.2.

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1.151     "**Seller Material Adverse Effect**" means any change, event, stateof facts, or effect (each an "**Effect**") that is materially adverse to theBusiness; *provided, however*, that none of the following shall be deemed,either alone or in combination, to constitute a Seller Material Adverse Effect:any Effect resulting from or arising out of (a) the announcement of thisAgreement or the pendency of the transactions contemplated hereby, includingactions taken in connection with the separation of the Business in furtheranceof the transactions contemplated hereby, (b) the performance by a Party ofits obligations under this Agreement or as required by applicable Laws oraccounting requirements, (c) general economic conditions in any countrywhere the Business is conducted that do not disproportionately and adverselyaffect the Business in any material respect, (d) general conditions in anyindustry in which the Business is conducted that do not disproportionately andadversely affect the Business in any material respect, (e) any naturaldisaster or any acts of terrorism, sabotage, military action or war (whether ornot declared) or any escalation or worsening thereof, (f) anyEnvironmental Condition existing on or before the Closing in the soil and/orgroundwater on, or migrating on or before the Closing from, all propertiesowned, leased or occupied at any time by Seller or any of Seller's Subsidiariesin connection with the Business or (g) any Effect for which an adjustmentto the Preliminary Purchase Price is required to be made pursuant to Section 2.4.

1.152     "**Seller Representatives**" means the directors, officers,employees, agents, investment bankers, attorneys, accountants and otheradvisors to, or representatives of, Seller and/or its Subsidiaries.

1.153     "**Seller Retirement Plan**" means each scheme, plan, fund orarrangement of Seller, whether written or oral, which provides RetirementBenefits to or, in respect of Automatic Transfer Employees (not including anymandatory state or social security plan or Industry‐Wide Plan in whichany member of Seller participates for the benefit or, in respect of AutomaticTransfer Employees).

1.154     "**Seller's Special Environmental Indemnity**" means the indemnityprovided by Seller to the Buyer Indemnified Parties set forth in Section 0 hereof to the extent required in (and subject to the other terms and conditions of) Article 11 hereof.

1.155     "**Shared Benefit Employees**" means those Offered Employees (i) whodo not accept an offer of employment made by Buyer pursuant to Section 7.1(a), which offer of employment contemplates a relocation of the Offered Employee's principal office to a location of more than fifty (50) miles from the location of the Offered Employee's principal office prior to suchrelocation and (ii) whose employment is terminated for any reason, other thanfor Cause or Poor Performance, which termination occurs on or after the date ofthe offer and on or before the ninetieth (90th) day after the Closing Date.

1.156     "**Straddle Period**" has the meaning set forth in Section 8.7(a)(i).

1.157     "**Subsidiary**" means with respect to a Party, any othercorporation, limited liability company, general or limited partnership,unincorporated association or other business entity of which (a) if acorporation, a majority of the total voting power of shares of stock entitled(without regard to the occurrence of any contingency) to vote in the electionof directors, managers or trustees thereof is at the time owned or controlled,directly or indirectly, by such Party, or one or more of the other Subsidiariesof such Party or a combination thereof, or (b) if a limited liabilitycompany, partnership, association or other business entity, a majority of thepartnership or other similar ownership interest thereof is at the time owned orcontrolled, directly or indirectly, by such Party, or one or more Subsidiariesof such Party or a combination thereof.

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1.158     "**Subsidiary Consents**" has the meaning set forth in Section 5.10(b).

1.159     "**Subsidiary Contract**" has the meaning set forth in Section 5.10(b).

1.160      "**SubsidiaryLeases**" has the meaning set forth in Section 5.15(a).

1.161     "**Subsidiary Real Property**" means the real property described on Schedule 1.161 hereof.

1.162      "**Tax(es)**" means any tax of any kind including United States orother national, state, provincial, regional, local or foreign income, netincome, alternative or add on minimum, gross income, gross receipts, profits,windfall profits, property, ad valorem, franchise, sales, value‐added,use, capital, transfer, gains, license, excise, employment, payroll, premium, services,environmental transfer, withholding or minimum tax, or any other tax custom,duty, governmental fee or other like assessment or charge of any kind whatsoever,together with any interest and any penalty, addition to tax or additionalamount imposed by any Governmental Authority.

1.163     "**Tax Return**" means any return, declaration, report, statement orinformation return or other document required to be filed with respect to anyTaxes (including any attached schedules, statements or other documents),including any information return, claim for refund, amended return anddeclaration of estimated Tax.

1.164     "**Technology**" means inventions, works of authorship, mask works, models,know-how, and other information, including all designs, design andmanufacturing documentation (such as bills of materials, build instructions andtest reports), schematics, algorithms, routines, patterns, compilations,programs, methods, techniques, unpatented inventions, manufacturing andproduction processes and techniques, software, databases, lab notebooks, developmentand lab equipment, process, prototypes, published and unpublished research regarding products, clinical or otherwise, customerand supplier lists, formulas, pricing and cost information and devices. Technology shall not include Intellectual Property Rights, including anyIntellectual Property Rights in any of the foregoing.

1.165     "**Territory**" means worldwide.

1.166      "**ThirdParty Licenses**" means the Contracts identified on Schedule 1.166.

1.167     "**Trade Secrets**" has the meaning set forth in Section 0.

1.168     "**Transfer**" means the sale and transfer of the Transferred Assetsfrom Seller (including the Subsidiaries of Seller) to Buyer (including the BuyerSubsidiaries).

1.169     "**Transfer Taxes**" means all transfer, documentary, sales,registration, value‐added, use and other Taxes, excluding income Taxes,arising in connection with the consummation of the transactions contemplatedhereby.

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1.170     "**Transferred Accounts Receivables**" means the accounts receivableof Seller included on the Final Net Working Capital Statement.

1.171     "**Transferred Assets**" means all right, title and interest ofSeller and its Subsidiaries (excluding IPR) in and to the Transferred EquityInterests, the Transferred Inventory, the Transferred Tangible Assets, theTransferred Contracts, the Transferred Accounts Receivables, the AssignedLeases, the Subsidiary Leases, the Transferred Employee Records and theTransferred Real Property.

1.172     "**Transferred Business**" means such portion of the Business thatconstitutes the Transferred Assets, Transferred IPR and the Assumed Liabilitiesunder this Agreement and the transactions contemplated hereby.

1.173      "**TransferredContracts**" means the Contracts listed on Schedule 1.173 and any Subsidiary Contracts.

1.174      "**Transferred Copyrights**" means (a) theregistered Copyrights listed on Schedule 1.174 and (b) the Copyrights owned by Seller in works of authorship that are used exclusively in the Business in the Licensed Field as of the Closing.  Notwithstanding, Buyer shall have full, unlimitedownership of the Transferred Copyrights as of the date of Closing, and shallhave no limitation on the use of the Transferred Copyrights whether in theLicensed Field or otherwise.

1.175     "**Transferred Employee**" means each Employee that either(a) becomes an employee of Buyer (or a Subsidiary thereof) upon the Closingor (b) is an Automatic Transfer Employee; *provided*, *however*,the parties acknowledge that if an Employee of Seller does not accept anemployment offer from Buyer, such Employee would never become a TransferredEmployee for any purposes.

1.176     "**Transferred Employee Records**" means (with such TransferredEmployee's consent where legally required) the employment data, which disclosesthe terms and conditions under which an Employee is employed immediately priorto the Closing, and copies of all personnel files related thereto.

1.177     "**Transferred Equity Interests**" means the Equity Interests ownedof record or beneficially by Seller and its Subsidiaries in the TransferredSubsidiaries.  

1.178      "**TransferredInternet Properties**" means the Internet Properties that are exclusivelyused in the Business as identified on Schedule 1.178.

1.179      "**TransferredInventory**" means the raw materials, work in process, and finished goodsused or held for use in the Business as of the Closing Date (including any onconsignment or in transit, and wherever located).

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1.180     "**Transferred IPR**" means (a) the Transferred Marks, (b) theTransferred Internet Properties, (c) the TransferredTrade Secrets, (d) the Transferred Copyrights, and (e) theTransferred Patents.

1.181     "**Transferred Marks**" means the Marks that are listed on Schedule 1.181(a) and all of the goodwill of the Business associated with or appurtenant to such Marks as of the Closing; *provided*, *however*, that in no event will such Marks include the term "Mentor", those termsidentified on Schedule 1.181(b) or any variations thereof, or any trade marks or trade names incorporating such name or the "Mentor" logo, or any trade marks, logos or designs confusing therewith.

1.182      "**Transferred Patents**" means (i) thePatents (including applications) identified on Schedule 1.182 (ii) any Patent filed by Seller prior to the Closing that claims priority from a Patent identified on Schedule 1.182 as of the Offer Date  (in which case such Schedule shall be amended to add such Patent), and (iii) any Patent filed by Buyer following the Closing which claims priority from a Patent identified on Schedule 1.182 and which invention is in the Licensed Field and a Transferred Trade Secret.

1.183      "**TransferredReal Property**" means for non-U.S. Real Property, the Real Property identifiedon Schedule 1.183(a), and for U.S. Transferred Real Property, the Real Property identified on Schedule 1.183(b).

1.184      "**TransferredSubsidiaries**" means those direct and indirect Subsidiaries of Selleridentified on Schedule 1.184.

1.185     "**Transferred Subsidiary Employee**" has the meaning set forth in Section 7.1(a).

1.186      "**Transferred Tangible Assets**" means the fixed and othertangible assets (other than real property and buildings and inventory) owned bySeller or any Seller Subsidiaries, other than Transferred Subsidiaries, listedin Schedule 1.186, including (a) the Transferred Technology, (b) the tangible embodimentsof the Transferred Trade Secrets, (c) all personal productivity assetsowned by Seller or any Seller Subsidiaries associated with TransferredEmployees such as personal data assistants, cellular phones and personalcomputers, and (d) all notes, correspondence, document files, records,marketing materials, pamphlets and literature exclusively relating to theBusiness or the Products, in each case of clauses (a), (b), (c) and (d),as the same may be depleted or augmented prior to the Closing Date in theordinary course of business; *provided*, *however*, that in no eventwill such assets include any Excluded Assets.

1.187     "**Transferred Technology**" means the Technology (other thanExcluded Assets) owned by Seller or any Seller Subsidiaries that is usedexclusively in the Business in the Licensed Field as of the Closing and thetangible embodiments of the Transferred Trade Secrets and the TransferredCopyrights.  Notwithstanding, Buyer shall have full, unlimited ownership ofthe Transferred Copyrights as of the date of Closing, and shall have nolimitation on the use of the Transferred Copyrights whether in the LicensedField or otherwise.

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1.188     "**Transferred Trade Secrets**" means the Trade Secrets (other thanthe Excluded Assets) owned by Seller or any Seller Subsidiaries that areexclusively used in the Business in the Licensed Field as of the Closing Date. Notwithstanding, Buyer shall have full, unlimited ownership of the TransferredTrade Secrets as of the date of Closing, and shall have no limitation on theuse of the Transferred Trade Secrets whether in the Licensed Field orotherwise.

1.189     "**Transition Services Agreement**" means the Transition ServicesAgreement of even date herewith in the form attached hereto as Exhibit C.

1.190     "**Upward Adjustment Amount**" has the meaning set forth in Section 2.4(d).

1.191     "**UK**" means the United Kingdom.

1.192     "**UK Competition Authorities**" means the UK OFT, the UK CompetitionCommission and any other Governmental Authority in the United Kingdomresponsible for the enforcement of antitrust or merger control Laws.

1.193     "**UK OFT**" means the UK Office of Fair Trading.

1.194     "**UK OFT Undertakings**" means the undertakings given to the UKSecretary of State for Trade and Industry under Section 88(2) of the FairTrading Act 1973 by Coloplast A/S, Coloplast Limited and 4C Health Limitedfollowing the report of the UK Competition Commission entitled "Coloplast A/Sand SSL International plc: A report on the merger situation" (Cm 5811, May2003) and announced in a Department of Trade and Industry Press Notice dated 22July 2003 (P/2003/420), or any variations or amended versions thereof.

1.195     "**U.S. Employee**" has the meaning set forth in Section 7.1(a).

1.196     "**Voluntary Transfer Employee**" means each Offered Employee whobecomes a Transferred Employee pursuant to the terms of this Agreement.

1.197     "**Voting Debt**" means bonds, debentures, notes or otherindebtedness having the right to vote on any matters on which holders of otherEquity Interests may vote.  

1.198     "**Warranty Breach**" means with respect to a Party, an inaccuracy orbreach of a representation or warranty expressly made by such Party in anOperative Agreement.

1.199     "**Year‐End Financials**" has the meaning set forth in Section 5.12.

1.200     "**Years of Service**" means, with respect to any TransferredEmployee's prior service as an employee of either Seller or a Subsidiary ofSeller, fully completed calendar years plus the pro rated time described in thefollowing sentence.  Not fully completed calendar years shall be countedtowards Years of Service at the rate of 1/12th for each fullcalendar month of service.

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(ii)  ***     ***  Forall purposes of and under this agreement, the following capitalized terms shallhave the respective meanings ascribed thereto in the section of this Agreementset forth opposite each such capitalized term below:

| Capitalized   Term                     | Section          |
|----------------------------------------|------------------|
| ABISS                                  | 8.27             |
| ABISS Agreement                        | 8.27             |
| Anoka Facility                         | 8.24(b)(ii)      |
| Assigned Lease  Premises               | 8.17(a)(ii)      |
| Assumed Taxes                          | 8.7(a)(i)        |
| CERCLA                                 | 1.50             |
| Changes                                | 8.7(b)           |
| Environmental  Insurance               | 8.21             |
| Evaluation Material                    | 8.15(a)          |
| FIFO                                   | 4.11(d)          |
| Foreign Benefit  Plan                  | 5.13(b)(i)       |
| FTC Amount                             | 8.6(b)           |
| Insurance Payment                      | 11.6(a)          |
| Internet Properties                    | 1.81             |
| Made                                   | 1.124            |
| MEC                                    | 8.24(b)(i)       |
| Mentor CLEAR  ADVANTAGE Mark           | 8.24(c)          |
| Minneapolis  Environmental Losses      | 11.3(d)(i)       |
| Mitigation Payment                     | 11.6(a)          |
| Offered Employees                      | 7.1(a)           |
| Other Business  Property               | 11.3(d)(ii)      |
| Party                                  | Preamble         |
| Patent Covenant                        | 4.8              |
| Preliminary  Purchase Price Allocation | 8.8              |
| Qualifying Loss                        | 11.3(b)          |
| Residuals                              | 4.4              |
| Retained  Subsidiaries                 | 8.28             |
| Retention Payment                      | 7.9              |
| Sarlat Property                        | 11.3(d)(ii)(2)   |
| SMEC                                   | 8.24(b)(ii)      |
| Structural Representations             | 11.1             |
| Third Party Payment                    | 11.6(a)          |
| Threshold                              | 11.3(b)          |
| Transferred Names                      | 8.19(a)          |
| Transition Marks                       | 4.11(e)          |
| Transition Products                    | 4.11(e)          |
| UK SMEC Marks                          | 8.24(b)(viii)(1) |
| Year‐End  Financials             | 5.12(a)          |
|                                        |                  |

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**Article 2PURCHASE AND SALE OFASSETS; ASSUMPTION OF LIABILITIES**

2.1             Transferred Assets; Transferred IPR

(a)               Upon the terms and subject to the conditions set forth herein, includingSection 2.3, Article 9 and Article 10, as of the Closing Date, Seller shall, and/or shall cause its Subsidiaries to, sell, transfer, convey, assign and deliver to Buyer, or if so requested by Buyer, to a Subsidiary of Buyer, free and clear of allEncumbrances, and Buyer shall purchase and accept from Seller and itsSubsidiaries, the Transferred Assets.

(b)              Upon the terms and subject to the conditions set forth herein, includingSection 2.3, Article 9 and Article 10, as of the Closing Date Seller shall, and/or shall cause its Subsidiaries to, sell, transfer, convey, assign and deliver to Buyer, or if so requested by Buyer, to a Subsidiary of Buyer, free and clear of allEncumbrances, all right, title and interest of Seller and its Subsidiaries inand to the Transferred IPR, including the right to pursue past damagesbased on third‐party infringement of the Transferred IPR, and alsoincluding the goodwill of the Business appurtenant to the Transferred Marksincluded in the Transferred IPR. 

(c)               Buyer hereby waives compliance with the provisions of any applicableLaws which relate to the sale of property in bulk in connection with thetransfer of the Transferred Assets to the Buyer.

2.2             Assumed Liabilities

Upon the terms and subject to the conditions hereof,as of the Closing Date, Seller shall, or shall cause its Subsidiaries to,assign and transfer to Buyer, and Buyer shall, or shall cause the BuyerSubsidiaries to, assume and fully perform and discharge, on a timely basis andin accordance with their respective terms, the Assumed Liabilities. Notwithstanding the foregoing, other than the Assumed Liabilities specificallylisted on Schedule 1.6, Buyer assumes no Liabilities of Seller, its Subsidiaries or any of its Affiliates.  Notwithstanding anything to the contrary, nothing shall include or be deemed to include among or within the Transferred Business,Transferred Assets, Transferred IPR, Transferred Internet Properties, anyassets, Liabilities, IP, IPR or other property rights, or any Liabilitieswhatsoever with respect to, theObTape® brand products, including any components thereof, any instruments orother accessories sold in conjunction with and for use strictly with ObTape®,and Marks, advertising and marketing materials used strictly with ObTape®.

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2.3             Conveyances

Promptly following the execution and delivery ofthis Agreement, each of Buyer and Seller will cooperate in good faith toprepare and execute appropriate Contracts to convey or transfer the TransferredAssets, Transferred IPR and Assumed Liabilities held by Seller or its Subsidiariesto Buyer in connection with the Closing, or if so requested by Buyer,Subsidiaries of Buyer (the "**Buyer Subsidiaries**").  Each of the Partieswill use commercially reasonable efforts to cause such transfers to be effectedon the most efficient basis, including minimizing Transfer Taxes.  Suchtransfers shall be on terms (including conditions to Closing, representationsand warranties, covenants and indemnification obligations) consistent with thisAgreement, including the Purchase Price Allocation, except and only to theextent of modifications required to provide for the intent of this Agreementunder applicable Laws (and in such case the minimal modifications required todo so) as may be required by applicable Laws.  Where appropriate, each of Buyerand Seller will cause its Subsidiaries to comply with any applicable Laws priorto entering into the Conveyance Documents.  With respect to any TransferredAssets, Transferred IPR or Assumed Liabilities, one or more bills of sale,assignment and assumption agreement, or similar conveyance documents as may berequired under the Laws of the applicable jurisdiction to validly convey,assign and transfer such Transferred Assets, Transferred IPR or AssumedLiabilities (the "**Conveyance Documents**") may be used by Buyer or Sellerin place of the Bills of Sale or the Assumption Agreement, as applicable.  TheParties agree that the Conveyance Documents are not intended to expand or limitthe rights and obligations of Seller and Buyer beyond those provided for inthis Agreement, and that the Conveyance Documents shall not provide for anyadditional rights or obligations of the Parties or their respectiveSubsidiaries that are not provided for in this Agreement or the other OperativeAgreements (it being understood that for purposes of this sentence only,Operative Agreements shall not include the Conveyance Documents).  In the eventof any conflict between the terms of the Conveyance Documents and thisAgreement, the Parties agree and acknowledge that the terms of this Agreementshall control and that, if necessary, the Parties shall deliver such additionalinstruments as may be necessary to accomplish the foregoing.

2.4             Net Working Capital Adjustment

(a)               Within 60 days after the Closing Date, Buyer will prepare (i) a balancesheet as of the Closing Date, (the "**Closing Date Balance Sheet**"), whichClosing Date Balance Sheet shall be prepared in accordance with GAAP on aconsistent basis with the Year-End Financials, and (ii) a statement of NetWorking Capital as of the Closing Date (the "**Closing Date Net WorkingCapital Statement**", and together with the Closing Date Balance Sheet, the "**ClosingStatements**"), which Closing Date Net Working Capital Statement shall bederived from the Closing Date Balance Sheet.  Seller will assist and cooperatewith Buyer in the preparation of the Closing Statements, including by providingBuyer with reasonable access to any relevant personnel, books and recordsrelated to the Transferred Assets, the Transferred IPR and the AssumedLiabilities and historical financial data that are in Seller's possession.  Aspreadsheet illustrating the Closing Date Balance Sheet and the Closing DateNet Working Capital Statement (assuming in each case that the Closing Date hadoccurred on December 31, 2005) is attached as Exhibit D hereto forillustrative purposes. 

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(b)              Following the delivery by Buyer to Seller of the Closing Statements,Seller shall have a period of 30 days in which to review the Closing Statements. Seller and its accountants shall be provided with reasonable access to theTransferred Assets and the Transferred IPR, the work papers of Buyer and itsaccountants and to the books and records relating to the Transferred Assets,the Transferred IPR and the Assumed Liabilities in connection with suchreview.  In the event that Seller determines that the Closing Statements havenot been prepared on a basis consistent with the requirements of Section 2.4(a), Seller shall, on or before the last day of such 30‐day period, inform Buyer in writing of such determination (the "**Objection**"), setting forth in reasonable detail a specific description of the basis ofthe Objection, the adjustments to the Closing Statements which Seller believesshould be made, and Seller shall be deemed to have accepted any items notspecifically disputed in the Objection.  Failure to so notify Buyer shallconstitute acceptance and approval of Buyer's preparation of the ClosingStatements.

(c)               Buyer shall then have 30 days following the date it receives theObjection to review and respond to the Objection, during which period Buyer andSeller shall negotiate in good faith to resolve the Objection.  If Buyer andSeller are unable to resolve all of their disagreements with respect to thedetermination of the foregoing items by the 30th day following the date onwhich Buyer receives the Objection, after having used their good faith effortsto reach a resolution, they shall refer their remaining differences to KPMG LLP(or, if KPMG refuses to act in such capacity, such other nationally recognizedaccounting firm as the Parties shall reasonably agree) (the "**CPA Firm**"),who shall, acting as experts in accounting and not as arbitrators, determine ona basis consistent with the requirements of Section 2.4(a), whether and to what extent, if any, the Closing Statements require adjustment.  Buyer and Seller shall request the CPA Firm to use all reasonable efforts to render its determination within 45 days followingsubmission of such matters to the CPA Firm.  The CPA Firm's determination shallbe final, conclusive and binding upon Buyer and Seller, and nonappealable toany Person, court or forum absent manifest error or manifest bias.  Buyer andSeller shall promptly make reasonably available to the CPA Firm access to theTransferred Assets, all relevant books and records, any work papers (includingthose of the Parties' respective accountants, to the extent applicable) andsupporting documentation relating to the Closing Statements and all other itemsreasonably requested by the CPA Firm.  The "**Final Balance Sheet**" and the"**Final Net Working Capital Statement**" shall mean, respectively, theClosing Date Balance Sheet and the Closing Date Net Working Capital Statement,as the case may be, (i) as submitted by Buyer pursuant to Section 2.4(a), in the event that (1) no Objection is delivered to Buyer during the initial 30‐day period specified above or (2) Buyer and Seller so agree, (ii) as adjusted in accordance with the Objection, inthe event that (A) Buyer does not respond to the Objection during the 30‐dayperiod specified above following receipt by Buyer of the Objection or(B) Buyer and Seller so agree, (iii) as adjusted in accordance withthe agreement of Buyer and Seller, if the Parties so agree during the 30‐dayperiod following receipt by Buyer of the Objection, or (iv) as adjusted bythe CPA Firm, if it has been submitted to the CPA Firm for review, togetherwith any other modifications to the Closing Statements agreed upon by theParties.  All fees and expenses of the CPA Firm shall be shared equally byBuyer and Seller.

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(d)              If the Net Working Capital Target is greater than the Net WorkingCapital as reflected on the Final Net Working Capital Statement (the amount ofsuch excess, the "**Downward Adjustment Amount**"), then Seller shall paywithin ten (10) days to Buyer cash equal to the amount of the DownwardAdjustment Amount.  If the Net Working Capital asreflected on the Final Net Working Capital Statement is greater than the NetWorking Capital Target (the amount of such excess, the "**Upward AdjustmentAmount**"), then Buyer shall pay within ten (10) days to Seller cashequal to the amount of the Upward Adjustment Amount.  Any payment pursuant tothis Section 0 will be treated by the Parties as an adjustment to the Purchase Price.

2.5             No Withholding

Buyer shall make all payments required to be made toSeller hereunder free and clear of and without reduction for any withholdingtaxes which shall be the sole responsibility of Buyer.

**Article 3CLOSING**

3.1             The Closing

The transactions contemplated by this Agreementshall be consummated (the "**Closing**") at the offices of Wilson SonsiniGoodrich & Rosati, Professional Corporation, at 650 Page MillRoad, Palo Alto, California, no later than two Business Days after all of theconditions set forth in Article 9 and Article 10 shall have been satisfied or waived (other than those conditions that by their terms are not capable of being satisfied or waived until the Closing), or such other place, time and date as the Parties shall agree inwriting.  The time and date on which the Closing is actually held is sometimesreferred to herein as the "**Closing Date**."

3.2             Deliveries by Seller

At the Closing, Seller will deliver or cause to bedelivered to Buyer (unless previously delivered) the following:

(a)               duly executed share certificates or evidence of membership interests (asapplicable), stock powers in blank or membership interest powers in blank (asapplicable) in respect of each of the Transferred Equity Interests; 

(b)              duly executed counterparts to the Bills of Sale;

(c)               duly executed counterparts of the assignments of the Transferred IPRin substantially the forms as set forth in Exhibit E-1 and ExhibitE-2 (collectively, the "**IPR Assignment**");

(d)              limited or special warranty deeds transferring the Transferred RealProperty to Buyer or its Subsidiaries, subject to any and all PermittedEncumbrances;

(e)               duly executed counterparts of the Real Property Agreements;

(f)                the certificate referred to in Section 9.5;

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(g)               the applicable Conveyance Documents with respect to each of thejurisdictions set forth in Schedule 0;

(h)               certificates satisfying the requirements of Treasury Regulation§ 1.1445-2 that exempt Buyer and the Buyer Subsidiaries from anyrequirement to withhold Taxes under Code § 1445; 

(i)                 a duly executed counterpart of the Escrow Agreement;

(j)                all Schedules and other documents, instruments, declarations, affidavitsand writings as may be necessary to assign, convey, transfer and deliver toBuyer good and valid title to the Transferred Assets and Transferred IPR, free ofEncumbrances, or as required to be delivered by Seller (or a Subsidiarythereof) at or prior to the Closing pursuant to the Operative Agreements; *provided,however*, that Buyer and Seller shall each file or record or cause to befiled and recorded such documents, instruments, declarations, affidavits orother writings as may be necessary in accordance with applicable Laws; *provided,further*, that the responsibility for the payment of all fees for applicablerecordation and filings of documents, instruments, declarations, deeds,affidavits or other writings necessary to effect any applicable assignments ortransfers under this Agreement and for recording any such assignments,including assignments with respect to the Transferred Real Property and theTransferred IPR, shall be split equally between Buyer and Seller;

(k)              all documents and instruments necessary to effect filings with anyGovernmental Authority which are required to properly register the Products andrelevant establishments in the Buyer's name effective as of the Closing Date(for example, FDA and its overseas counterparts' products and establishmentlicenses and environmental permits, etc.);

(l)                 the advice of the Workers' Council of Porges; 

(m)             evidence of release of the Encumbrances against the Transferred Assetsidentified on Schedule 3.2(m);

(n)               all other documents, instruments and writings required to be deliveredby Seller (or a Subsidiary thereof), at or prior to the Closing pursuant to theOperative Agreements.

3.3             Deliveries by Buyer

(a)               At the Closing, Buyer will deliver or cause to be delivered to Seller(unless previously delivered) the following:

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(i)           an amount equal to  the Preliminary Purchase Price less the EscrowAmount, which shall be paid by wire transfer of immediately available funds toan account designated by Seller; *provided, however*, that, if applicable,an appropriate portion of the Preliminary Purchase Price shall be paid inaccordance with the terms of the Conveyance Documents (as determined by Sellerin its reasonable judgment), with the remainder paid to Seller;

(ii)           a duly executed counterpart of the Assumption Agreement;

(iii)           a duly executed counterpart of the Escrow Agreement;

(iv)           duly executed counterparts to the applicable Conveyance Documents withrespect to each of the jurisdictions set forth in Schedule 0;

(v)           the certificates referred to in Section 10.5; 

(vi)           duly executed counterparts of the Real Property Agreements; and

(vii)           all other documents, instruments and writings required to be deliveredby Buyer (or a Subsidiary thereof) at or prior to the Closing pursuant to theOperative Agreements.

(b)              At the Closing, Buyer will deliver or cause to be delivered to theEscrow Agent the Escrow Amount in accordance with the terms of the EscrowAgreement.

**Article 4INTELLECTUAL PROPERTY LICENSES**

4.1             Licensed IPR

Subject to the terms and conditions of this Agreement,effective as of the Closing, Seller hereby does grant, and shall  grant andcause its Subsidiaries to grant, to Buyer and its Subsidiaries, a worldwide,perpetual, irrevocable, non‐terminable, fully paid‐up, non‐exclusive,right and license:

(a)               under all of Seller's rights in the Licensed Patents, to make, havemade, use, sell, offer for sale, export and import products in the Licensed Field, and to practiceany claimed method within such Licensed Patents in the Licensed Field. TheLicensed Patents shall not be sublicensable by Buyer except in the ordinarycourse of business and only in connection with general license of all orsubstantially all of the Patents owned by Buyer in theLicensed Field to a third Person; and

(b)              under all of Seller's rights in the LicensedOther IPR, tocopy, use, perform,display, distribute, otherwise transfer products and services, and otherwisefully exploit (including by the granting ofsublicenses) the Licensed Other IPR and conduct thebusiness of Buyer following the Closing, subject to any restrictions on Buyerwith respect to the Trade Secrets of Seller set forth in Section 4.6.

 

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4.2             License‐Back Patents

Subject to the terms andconditions of this Agreement, effective as of the Closing, Buyer and itsSubsidiaries shall and do hereby grant to Seller and its Subsidiaries, andSeller and its Subsidiaries retain, a worldwide, perpetual, irrevocable, non‐terminable,fully paid‐up, non‐exclusive, right and license under all of Buyer'srights in the License‐Back Patents, to make, have made, use, sell, offerfor sale, and import any product, and to practice any claimed method within theLicense‐Back Patents in the License-Back Field.  The License-Back Patentsshall not be sublicensable by Seller except in the ordinary course of businessand only in connection with general license of all or substantially all of thePatents in the License-Back Field owned by Seller to athird Person.

4.3             Limitations

(a)               Existing Licenses.  All licenses granted by a Party ("**LicensorParty**") to the other Party or its Subsidiaries, as applicable ("**LicenseeParty**") under this Article 4 are subject to any and all Contracts between the Licensor Party and any third Person entered into prior to the date hereof.

(b)              Maintenance of Patents.  Where a Licensor Party no longer wishesto prosecute or maintain a Licensed Patent or License-Back Patent in force thatcould be so reasonably prosecuted or maintained in force, it shall offerassignment of the said application or Patent to the Licensee Party at no costbut shall retain a perpetual, irrevocable, non-terminable, royalty free,sublicensable, license to such transferred Patent.

4.4             License-Back Other IPR

Subject to Section 8.16, Buyer and its Subsidiaries shall and do hereby grant to Seller and its Subsidiaries under all rights in the License-Back Other IPR transferred to Buyer hereunder, and Seller and its Subsidiaries retain thereunder,a non-exclusive, worldwide, non-terminable, irrevocable, perpetual, assignable,sublicensable license to use, copy, distribute, otherwise transfer, createderivative works from, display, and perform the Licensed-Back Other IPR (andassociated Technology) in all fields; *provided*, that (i) Selleragrees that it will not knowingly and specifically assign or sublicense suchLicensed-Back Other IPR to a third party on a stand-alone basis in the LicensedField and that the foregoing licenses shall be subject to Section 4.6 with respect to any Trade Secrets included in the License-Back Other IPR; (ii) the forgoing license to the Transferred Trade Secrets included in the Licensed Back Other IPR is limited in the Licensed Field to alicense to Residuals only; and (iii) the foregoing license to theTransferred Copyrights included in the Licensed Back Other IPR excludes the useof the tangible embodiments of any such Copyrights in the Licensed Field.  "**Residuals**"means Trade Secret information retained in the unaided memory of employees thathave been exposed to such Trade Secret information.

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4.5             Reservation ofRights

Each of the Licensor Parties hereby reserves allrights not expressly granted hereunder.  No implied licenses are granted bySeller with respect to any of the Transferred Assets or pursuant to any term ofthis Agreement.

4.6             Trade Secret Protection and Use

Notwithstanding the retention of ownership of anyTrade Secrets by Seller (and the license granted thereto to Buyer), or transferof ownership of Trade Secrets to Buyer (with a license retained thereto bySeller) hereunder, each Party agrees (i) nothing set forth hereinshall limit either Party's rights to enforce its rights with respect to the anymisappropriation following the Closing by third parties of such Trade Secretsor to protect the confidentiality of such Trade Secrets regardless of whethersuch Trade Secrets are licensed to, or owned by such Party, and (ii) eachParty shall treat the Trade Secrets of the other with at least the same degreeof care, as its does its own like Trade Secrets, but in no event with less thanreasonable care; *provided* that each Party may use and disclose the TradeSecrets of the other within the scope of the licensed granted hereunder.

4.7             Transfer

The Licensee Party may transfer or assign, in wholeor in part, the licenses granted to it hereunder in connection with a Change ofControl of the Licensee Party or the sale of substantially all of the assets ofa business of the Licensee Party to which the license to be transferred orassigned relates.

4.8             Products Outside of Licensed Field and License-Back Field

In the event that Seller and/or its Subsidiariesshall make, have made, use, sell, offer for sale, or import a product outsideof the License-Back Field that, absent a license, infringes or would infringeany of the Transferred Patents, Seller shall so notify Buyer, and thereafter,Buyer shall license to Seller such Transferred Patents for use in such field ofuse (but in no event within the Licensed Field) upon commercially reasonableterms, which such terms shall be negotiated in good faith by Buyer and Seller (theforegoing, the "**Patent Covenant**").  If Seller infringes any TransferredPatents outside the License-Back Field and does not seek a license to suchPatents in accordance with the foregoing Patent Covenant, Buyer's sole andexclusive remedy shall be to bring an action seeking a reasonable royalty for alicense to such Patents and for past royalty payments that would have been due;*provided*, *however*, Buyer (or any successor to the TransferredPatents) shall not have the right to seek or obtain an injunction againstSeller's infringement of such Patents and if Buyer is the prevailing party insuch action, Buyer shall be entitled to payment of Buyer's legal fees andexpenses by Seller.  Buyer agrees that in the event of an assignment ortransfer of any of the Transferred Patents, Buyer (and any subsequenttransferee) shall obtain the agreement of the transferee or successor to suchTransferred Patents, for the benefit of Buyer and its successors, to the PatentCovenant.  In the event that Buyer (or any subsequent transferee of theTransferred Patents) fails to obtain agreement to such Patent Covenant, theSeller shall be deemed to have, effective as of the date hereof, anon-exclusive, royalty free, perpetual worldwide license to such Patents in allfields other than the Licensed Field.

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4.9             Bulking Agent and/or Toxin

In the event that Seller shall seek to firstcommercialize a dermal filler or other bulking agent or toxin (including a botulinum toxin), as the case may be, in the Licensed Field after the ClosingDate, then Seller shall provide Buyer the reasonable opportunity to discuss ingood faith a mutually beneficial arrangement for the commercialization of suchdermal filler or other bulking agent or toxin, as the case may be, in the LicensedField; in no event such opportunity to be later than thirty (30) days prior toSeller entering into an agreement, if any, for such first commercializationwith a third party.  Seller's obligations under this Section 0 shall terminate on the tenth (10th) anniversary of the Closing Date.

4.10         Exclusive Patent

If Schedule 1.182 omits any Patents owned by Seller as of the Closing Date that as of the Closing Date claim an invention that is exclusive to the Licensed Field, Buyer shall, as its sole and exclusive remedy for such omission, begranted and shall have effective as of the Closing Date, a perpetual,worldwide, royalty free, paid-up license in the Licensed Field to such Patentwith the right to bring an action for the infringement of such Patent orPatents in the Licensed Field.  Such license shall be exclusive in the LicensedField as of the date the determination is made that such Patent was omittedfrom Schedule 1.182.

4.11         License to Transition Marks

(a)               Seller hereby grants to Buyer, effective as of the Closing Date, aworldwide, non-exclusive, non-transferable license under the Transition Marks(as defined below) to use such Transition Marks in connection with themarketing, packaging, sale and promotion of Transition Products (as definedbelow) in substantially the same manner that such Transition Marks were used bySeller prior to the Closing.  All goodwill associated with the use of suchTransition Marks shall inure to the benefit of Seller.

(b)              Buyer shall maintain the quality of the goods with which such TransitionMarks are used at least at the same level maintained by Seller prior to theClosing.  Without limiting the foregoing, Buyer shall not (i) use theTransition Marks in a manner that detracts from the goodwill associated withsuch Transition Marks or in a manner contrary to the reasonable instructions ofSeller, (ii) co-brand the Products with any other Marks without the priorwritten consent of Seller, or (iii) sell any Transition Product beyond itsshelf life or in any other improper manner.  Buyer shall not make any warranty,express or implied, to any third party on behalf of Seller with respect to theTransition Products and except as may be otherwise provided under thisAgreement shall be solely responsible for all Transition Products sold by it.

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(c)               Notwithstanding the license set forth in Section 4.1(a), Buyer will use reasonable commercial efforts, subject to regulatory requirements, to cease using the Transition Marks as promptly as practicable following the Closing, and replace such Marks with new Marks owned byBuyer.  Without limiting the generality of the foregoing, in no event may Buyermarket, package, sell or promote any product under or bearing a Transition Markthat shall have been manufactured by or for Buyer which manufacture shall haveoccurred after the last day of the 18th month following the Closing Date.

(d)              Buyer will sell Transition Products in inventory on a first-in-first-out(FIFO) basis.  Buyer will not increase inventory levels of Transition Productsbeyond levels consistent with historic inventory levels of such TransitionProducts.

(e)               For the purposes of this Section 4.11, (A) "**Transition Products**" means (i) all Products in Seller's inventory as of the Closing Date and (ii) all such Products manufactured by or for Buyer in accordance herewith and sold by Buyer under aTransition Mark; and (B) "**Transition Marks**" means all Marks used bySeller prior to the Closing Date in connection with the marketing, sale,promotion and packaging of the Transition Products.

**Article 5REPRESENTATIONSAND WARRANTIES OF SELLER**

Subject to the Schedulesand the disclosures and exceptions set forth in the Disclosure Letter deliveredby Seller to Buyer on the date hereof (the "**Disclosure Letter**") (whichdisclosures and exceptions will reference the appropriate section of this Article 5 to which they relate and each of which disclosures and exceptions shall be deemed to be incorporated by reference into the representations and warranties; *provided*, that any information disclosed in theDisclosure Letter shall be deemed disclosed and incorporated in any othersection, subsection, clause and paragraph hereof where it is reasonablyapparent that such disclosure is applicable to such other section, subsection,clause or paragraph) Seller hereby makes the following representations and warrantiesto Buyer as of the Offer Date:

5.1             Organization and Authority

(a)               Seller is a corporation duly organized, validly existing and in goodstanding under the laws of the State of Minnesota.  Seller has therequisite corporate power and authority to execute and deliver this Agreementand each of the Operative Agreements to which it is a party and to perform itsobligations hereunder and thereunder.  Seller is duly qualified to do businessas a foreign corporation and is in good standing in each jurisdiction wheresuch qualification is necessary, except for those jurisdictions where failureto be so qualified would not, individually or in the aggregate, have a materialadverse effect on Seller or prevent the performance by Seller of itsobligations under this Agreement or the other Operative Agreements to which itis a party.

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(b)              Each of the Transferred Subsidiaries is duly organized, validly existingand in good standing (to the extent such jurisdiction recognizes the concept orsimilar concept) under the laws of the jurisdiction in which it was formed. Each of the Transferred Subsidiaries has the requisite corporate power andauthority to execute and deliver each of the Operative Agreements (ifapplicable) to which it is a party and to perform its obligations thereunder. Each of the Transferred Subsidiaries is duly qualified to do business in and isin good standing in each jurisdiction where such qualification is necessary,except for those jurisdictions where failure to be so qualified or in goodstanding would not, individually or in the aggregate, be reasonably likely tohave a material adverse effect on Seller or prevent the performance by Sellerof its obligations under this Agreement or the other Operative Agreements towhich it is a party.

(c)               This Agreement is as of the date hereof, and each of the other OperativeAgreements to which Seller or a Subsidiary is a party will be, upon theirexecution and delivery, duly and validly authorized, executed and delivered bySeller or the applicable Subsidiary and this Agreement constitutes, and each ofthe other Operative Agreements to which Seller or a Subsidiary is a party willconstitute, the valid and binding agreement of Seller or the applicableSubsidiary, enforceable against Seller or the applicable Subsidiary inaccordance with its respective terms, subject to bankruptcy and debtor creditorlaws of general application, rules of equity and rules concerning specificperformance (collectively, the "**Enforceability Exceptions**").  No otheractions or proceedings on the part of Seller are necessary to authorize Seller'sexecution or performance of this Agreement or any of the other OperativeAgreements to which it is a party or the transactions contemplated hereby orthereby.

5.2             Transferred Subsidiaries; Capitalization

(a)               Except for the Transferred Equity Interests, Seller does not own orhold, directly or indirectly, any Equity Interest of any kind in any Personthat owns assets or properties or conducts operations used or held for use inthe Business.  All of the Transferred Equity Interests have been dulyauthorized and validly issued and are fully paid and non-assessable, to theextent such terms are applicable to such Transferred Equity Interests, with nopersonal liability attaching to ownership thereof, and such Transferred EquityInterests are owned by Seller, in each case free and clear of anyEncumbrances.  Upon consummation of the transactions contemplated hereby, Buyerand/or a Subsidiary of Buyer will acquire good and valid title to theTransferred Equity Interests free and clear of all Encumbrances, other thanEncumbrances placed upon such Transferred Equity Interests by Buyer or itsSubsidiaries or generally applicable to the assets of Buyer and/or itsSubsidiaries. Except for this Agreement, the Transferred Equity Interests andas described in Section 5.2(a) of the Disclosure Letter, there are no outstanding Equity Interests in the Transferred Subsidiaries.  There are no Contracts or other arrangements by which the Transferred Subsidiaries are, may be or become bound toissue additional Equity Interests in the Transferred Subsidiaries.

(b)              Neither Seller nor any of its Subsidiaries is subject to any obligationor requirement to provide funds to or make any investment (whether in the formof a loan, capital contribution or otherwise) in any of the TransferredSubsidiaries.

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(c)               The jurisdiction of organization and authorized Equity Interests of eachTransferred Subsidiary is set forth in Section 0 of the Disclosure Letter.  There are no outstanding obligations of the Transferred Subsidiaries to repurchase, redeem or otherwise acquire any shares of capital stock or membership interests of the TransferredSubsidiaries or pursuant to which any Transferred Subsidiary is required toregister any Equity Interests under the Securities Act of 1933, as amended (the"**Securities Act**") or under any other Laws.  None of the TransferredSubsidiaries has any outstanding Voting Debt.

5.3             No Violation

The execution and delivery by Seller of thisAgreement, and by Seller and its Subsidiaries under each of the other OperativeAgreements to which any of them is a party, does not, and the performance bySeller of its obligations hereunder, and by Seller and its Subsidiaries undereach of the other Operative Agreements to which any of them is a party, willnot: (a) conflict with, or result in a breach of, any of the provisions ofany of their respective charter documents, bylaws or similar organizational documents;(b) materially breach, violate or contravene any applicable Laws;(c) create any right of termination or acceleration or Encumbrance thatwould prevent Seller or any of its Subsidiaries from performing its obligationsunder this Agreement or any other Operative Agreement to which any of them is aparty; (d) assuming that the Consensual Transfers identified in Section 0 of the Disclosure Letter are obtained, conflict with, or result in a breach of or default under, any Transferred Contract in any material respect; or (e) conflict with, or result in a breach of or defaultunder, any material Subsidiary Contract in any material respect. 

5.4             Compliance with Laws; Business Permits

No Governmental Actions on the part of Seller or anyof its Affiliates or Subsidiaries are required in connection with the executionor delivery by Seller of this Agreement or by Seller or any of its Subsidiariesunder any of the Operative Agreements to which it is a party or theconsummation by Seller of the transactions contemplated hereby or theconsummation by Seller or any of its Subsidiaries of the transactionscontemplated thereby, other than pursuant to HSR and such other GovernmentalActions identified on Section 5.4 of the Disclosure Letter.  For the avoidance of doubt, neither Seller nor any of its Subsidiaries hereby make any representations or warranties to Buyer as to the compliance with the UK OFT Undertakings of Buyer, anyof its Subsidiaries or other parties to the UK OFT Undertakings.  Seller andthe Transferred Subsidiaries, as the case may be, hold, to the extent legallyrequired, all material permits, licenses, variances, clearances, consents,commissions, foreclosures, exemptions, orders, authorizations and approvalsfrom Governmental Authorities that are required for them to conduct theBusiness in accordance with all applicable Laws (the "**Business Permits**"). Seller and the Transferred Subsidiaries have conducted and operated, and areconducting and operating, the Business in accordance with the terms of theBusiness Permits and in compliance with all Laws applicable to the Business,its properties and affairs, including employment and immigration Laws, in allmaterial respects. 

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5.5             No Broker

None of Seller or any Subsidiary of Seller, hasengaged any Person, other than Citigroup Global Markets Inc. (the fees of whichshall be paid by Seller), which is entitled to any fee or commission as afinder or a broker in connection with this Agreement or the transactionscontemplated hereby. 

5.6             Absence of Changes

Since the date of the Most Recent Balance Sheet andthrough the Offer Date there has not been:

(a)               any event, occurrence, development or state of circumstances or factswhich, individually or in the aggregate, has had or could reasonably beexpected to have a Seller Material Adverse Effect;

(b)              any creation or other incurrence of any Encumbrance on any TransferredAsset other than Encumbrances created or incurred in the ordinary course ofbusiness;

(c)               any Contract entered into by Seller primarily relating to the Businessor any Transferred Assets (including the acquisition or disposition of anyassets) material to the Business or to the Transferred Assets and Transferred IPR,taken as a whole or exceeding $100,000 per annum, other than Contracts enteredinto in the ordinary course of business and those contemplated by thisAgreement and the other Operative Agreements; or any Contract entered into bySeller resulting in an Encumbrance other than a Permitted Encumbrance withrespect to Real Property;

(d)              any receipt of written notice by Seller of any termination by anycustomer, supplier or other third Person in connection with, and material to,the Business;

(e)               any material damage, destruction or loss to the assets of the Business; 

(f)                any (i) employment, deferred compensation, severance, retirement orother similar Contract entered into with any Transferred Employee (or anyamendment to any such existing Contract) other than as required by Law or inthe ordinary course of business, (ii) grant of any right to severance ortermination pay to any Transferred Employee, other than in the ordinary courseof business, (iii) change in compensation or other benefits payable to anyTransferred Employee pursuant to any severance or retirement plans or policiesthereof, other than in the ordinary course of business, or (iv) otherchange in the compensation or benefits structure applicable to the Transferred Employeesin a manner that adversely affects in a material respect the cost structure ofthe Business; 

(g)               any payment, discharge or satisfaction of any claim, Encumbrance,obligation or Liability of the Business, other than (i) PermittedEncumbrances, (ii) the payment, discharge or satisfaction of claims,Encumbrances, obligations or liabilities reflected or reserved against in theMost Recent Balance Sheet or (iii) in the ordinary course of business;

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(h)               any write down or write up in the value of any Transferred Inventory, orany determination as collectible of any Transferred Accounts Receivable or anypart thereof which were previously considered uncollectible, or any write offas uncollectible of any Transferred Accounts Receivable or any part thereof,except in each case for write downs, write ups, and write offs in the ordinarycourse of business consistent with past practice;

(i)                 except in the ordinary course of business, any disposition of orpermission to lapse of any right to the use of any of the Transferred IPR, orapplication therefor or any disposition of, or to Seller's Knowledge anydisclosure of any Transferred Trade Secrets orother confidential information constituting Transferred IPR to Persons notbound by confidentiality obligations;

(j)                except in the ordinary course of business and except for the capitalexpenditure commitments described on Section 5.6(j) of the Disclosure Letter, making by the Business of any capital expenditure or commitment in excess of $500,000 for additions to property, plant, equipment, intangible or capital assets or for any other purpose,other than for emergency repairs or replacements;

(k)              any entry related to the Business, into any collective bargaining orlabor Contract, or any experience of any organized slowdown, work interruption,strike or work stoppage;

(l)                 sale, transfer or other disposition of any of the Transferred Assetsexcept in the ordinary course of business; 

(m)             any grant or incurrence of any obligation for any increase in thecompensation of any Transferred Employee (including same pursuant to any bonus,pension, profit sharing, retirement or other plan or commitment) except forraises to Transferred Employees in the ordinary course of business consistentwith past practices;

(n)               any change in any method of accounting or accounting principles,practices or policies of Seller with respect to the Financial Statements exceptas required by a concurrent change in GAAP or the rules and regulations of theSecurities and Exchange Commission; 

(o)              any Contract, whether in writing or otherwise, to take any of theactions set forth in this Section 5.6 except as otherwise specifically permitted or contemplated by this Agreement or any other Operative Agreement.

5.7             Contracts

As of the Offer Date, neither Seller nor any of theTransferred Subsidiaries is a party to or bound by, nor has Seller or anyTransferred Subsidiary made any commitment with respect to any of the followingwith respect to the Business:

(a)               any Contract relating to the pending acquisition or disposition of anybusiness or product line (whether by merger, sale of stock, sale of assets orotherwise);

(b)              any Contract which creates any Encumbrance on any Transferred Asset orTransferred IPR;

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(c)               any Contract concerning the establishment or operation by the Business ofa partnership, joint venture or limited liability company;

(d)              any Contract relating to the Business concerning or containingrestrictions on business activities, including noncompetition ornonsolicitation (other than noncompetition or nonsolicitation agreementsentered into with Employees in the ordinary course of business);

(e)               any employment Contract (other than "at will" employment Contracts andContracts arising as a matter of applicable Law) with any Transferred Employeeor consulting Contract with any Person (other than consulting Contractsterminable by Seller or its Subsidiaries without cause or penalty and with nomore than 30 days advance notice) providing for fixed annual cash compensationin excess of $50,000 or any employee retention, stay or bonus Contracts;

(f)                any collective bargaining, workers' council or similar Contract relatingto the Business entered into with any trade union, workers' council or othergroup of employee representatives;

(g)               any Contract (excluding Assigned Leases and Subsidiary Leases) underwhich the consequences of a default or termination would reasonably be expectedto have a Seller Material Adverse Effect; or

(h)               any Contract (excluding Assigned Leases and Subsidiary Leases) whichcontains any provisions requiring Seller or any Transferred Subsidiary toindemnify any other party (other than (i) indemnities against breach ofthe obligations contained in Contracts which were entered into in the ordinarycourse of business, including ordinary course, generic director, officer andemployee indemnification agreements not relating to specific or particularsubjects and (ii) indemnities against IPR infringement contained innon-exclusive licenses entered into in the ordinary course).

5.8             Taxes

(a)               To the extent that failure to do so would materially adverselyimpact the Transferred Assets or the Buyer's ownership of the TransferredAssets or operation of the Business, Seller and the Transferred Subsidiaries(a) have timely paid all Taxes they are required to pay or have providedadequate accruals on its Financial Statements for all Taxes it is required topay and (b) have timely filed all required federal, state, local andforeign returns, estimates, information statements and reports (collectively, "**Returns**")relating to any and all Taxes concerning or attributable to the TransferredAssets or the Business and such Returns are true, correct and complete,prepared in accordance with applicable Laws and have timely filed all othermaterial Tax returns required to be filed by them.

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(b)              Seller and the Transferred Subsidiaries have timely paid or withheldwith respect to their Employees and other third parties (and timely paid overany withheld amounts to the appropriate Taxing authority) all federal and stateincome taxes, Federal Insurance Contribution Act, Federal Unemployment Tax Actand other Taxes required to be withheld or paid.

(c)               There are no Encumbrances with respect to any Taxes upon any of theTransferred Assets, other than with respect to Taxes not yet due and payable.

(d)              Seller does not know of any basis for the assertion of any claim for anyliabilities for unpaid Taxes of Seller or the Transferred Subsidiaries forwhich Buyer would become liable as a result of the transactions contemplated bythis Agreement or that would result in any Encumbrance on any of the TransferredAssets.

(e)               To the extent applicable to the Transferred Assets or the Buyer'sownership of the Transferred Assets or operation of the Business, Seller hasnot been delinquent in the payment of any material Tax, nor is there any Taxdeficiency outstanding, assessed or proposed against Seller, nor has Sellerexecuted any outstanding waiver of any statute of limitations on or extensionof the period for the assessment or collection of any Tax.

(f)                To the extent applicable to the Transferred Assets or the Buyer'sownership of the Transferred Assets or operation of the Business, (i) noaudit or other examination of any Return of Seller is presently in progress,nor has Seller been notified of any request for such an audit or otherexamination; (ii) no adjustment relating to any Return filed by Seller hasbeen proposed formally or, to the Knowledge of Seller, informally by any taxauthority to Seller or any representative thereof; and (iii) no claim hasever been made by an authority in a jurisdiction where Seller does not fileReturns that it is or may be subject to taxation by that jurisdiction. 

5.9             Transferred Tangible Assets

Seller or its Subsidiaries have good and marketable titleto the Transferred Tangible Assets, free and clear of any Encumbrances.  To theKnowledge of Seller, such Transferred Tangible Assets are in good operatingcondition, free of any material defects (except those resulting from normalwear and operation).  The Transferred Tangible Assets will constitute at theClosing, all of the material tangible assets (other than Infrastructure Assets)held by Seller or any of its Subsidiaries and primarily used or held for use inthe Business.

 

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5.10         Transferred Contracts; Subsidiary Contracts

(a)               Each Transferred Contract is a valid and binding agreement of Seller ora Subsidiary of Seller, is in full force and effect and, to the Knowledge ofSeller, is enforceable according to its terms, subject to the EnforceabilityExceptions.  Each of Seller and its Subsidiaries has performed or is performingall material obligations required to be performed by it under the TransferredContracts and is not in breach or default in any material respect thereunderand, to the Knowledge of Seller, no other party to any Transferred Contract isin breach or default in any material respect thereunder.  True and completecopies of each Transferred Contract have been made available to Buyer.  Section 0 of the Disclosure Letter sets forth a list of all consents to transfers, assignments and novations required as of the Closing in connection with the assignment of the Transferred Contracts as contemplated by thisAgreement (the "**Consensual Transfers**").  Notwithstanding the foregoing,Seller makes no representation or warranty with respect to the TransferredContracts regarding infringement or misappropriation of Intellectual PropertyRights except those expressly made pursuant to Section 5.11.

(b)              Each Contract (excluding Subsidiary Leases) to which a TransferredSubsidiary is a party (each such Contract, a "**Subsidiary Contract**"), isa valid and binding agreement of such Transferred Subsidiary and is in fullforce and effect and, to the Knowledge of Seller, is enforceable according toits terms, subject to the Enforceability Exceptions.  Each TransferredSubsidiary has performed or is performing all material obligations required tobe performed by it under the Subsidiary Contracts and is not in breach ordefault in any material respect thereunder and, to the Knowledge of Seller, noother party to any Subsidiary Contract is in breach or default in any materialrespect thereunder.  True and complete copies of each material SubsidiaryContract have been made available to Buyer.  Section 5.10(b) of the Disclosure Letter sets forth a list of all consents to transfers and assignments required in respect of the Subsidiary Contracts as of the Closing in connection with the transactions contemplated by thisAgreement (the "**Subsidiary Consents**").

(c)               As of the Offer Date, the Third Party Licenses listed on Schedule 1.166 are all of the licenses between Seller (or a Subsidiary thereof) and a third Person pursuant to which such third Person has licensed software or other IPR (except for Marks) to Seller or a Transferred Subsidiarythat is material to, and used by Seller or any of its Subsidiaries in theBusiness (other than Infrastructure Assets and software licensed under industrytypical object code licenses and generally available in the marketplace).  Schedule 1.166 indicates which of such Third Party Licenses that Seller or its Subsidiaries may transfer to Buyer or a Buyer Subsidiary in accordance with the terms of such license and without Seller, or the applicableTransferred Subsidiary, incurring any material Liability to such third Person.

5.11         Intellectual Property

(a)               To the Knowledge of Seller, as of the Offer Date, neither Seller nor anySubsidiary has received written notice within the four-year period preceding the Offer Date of anymaterial claim that the conduct of the Business by Seller or its Subsidiariesinfringes, misappropriates or otherwise violates the Intellectual PropertyRights of any third Person.

(b)              To the Knowledge of Seller, as of the Offer Date, the conduct of theBusiness by Seller and its Subsidiaries does not infringe any Patent held byany third Person.

(c)               To the Knowledge of Seller, as of the Offer Date, the conduct of theBusiness by Seller and its Subsidiaries has not and does not infringe ormisappropriate any Copyright, Trade Secret or Mark held by any third Person.

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(d)              The issued Patents identified on Schedule 1.94 (as such schedule may be supplemented prior to the Closing Date) together with the Transferred Patents are the only issued Patents owned or licensable by Seller and its Subsidiaries that, absent a license, would beinfringed by Buyer's and its Subsidiaries' conduct of the Business immediatelyafter the Closing Date (assuming the conduct of the Business by Buyer and itsSubsidiaries immediately after the Closing is the same as the conduct of theBusiness by Seller and its Subsidiaries immediately prior to the Closing).

(e)               As of the Offer Date, there have been no written claims within thefour-year period preceding the Offer Date against Seller or its Subsidiariesasserting the invalidity, misuse or unenforceability of any Transferred IPR.

(f)                Seller owns all right, title and interest in and to all of theTransferred IPR and/or has the right and authority to transfer such Transferred IPR to Buyer in accordance with the terms hereof free and clear of any and allEncumbrances but subject to any prior non-exclusive licenses granted by Selleror its Subsidiaries prior to the Closing pursuant to Section 8.2.

(g)               Seller and its Subsidiaries have taken reasonable steps to protectSeller's and its Subsidiaries' rights in Trade Secrets relating to the Businessthat it wishes to protect, and without limiting the foregoing, Seller and eachTransferred Subsidiary have a policy requiring each Employee and contractormaterially involved in proprietary aspects of the Business to executenondisclosure of proprietary information and confidentiality agreements andSeller and each Transferred Subsidiary have implemented such policy.

(h)               There are no Contracts (other than Transferred Contracts), which providefor any future cash payments to Seller or a Subsidiary thereof for the use ofthe Transferred IPR.

(i)                 Section 5.11(i) of the Disclosure Letter lists (i) all items of Transferred IPR that are subject to a formal registration with the United Stated Patent and Trademark Office, Copyright Office or similar authority anywherein the world that, to the Knowledge of Seller, will expire or otherwise requireaction to continue, renew or maintain same within the six (6) month periodafter the Offer Date and (ii) such information as Seller's intellectualproperty counsel is able to reasonably provide from a review of standard docketreports as of the Offer Date.

(j)                There is no currently pending, or to Seller's Knowledge threatened,adverse decisions or claims in which Seller is a named party with respect toany opposition, cancellation, injunction or other claim or restrictionconcerning the Transferred IPR.

(k)              To Seller's Knowledge, the Transferred IPR is valid and enforceable.

 

  

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5.12         Financial Statements and Reports

(a)               Section 0 of the Disclosure Letter sets forth the following with respect to the Business: (i) (A) the audited balance sheet as of March 31, 2005 and the related audited statements of income and cash flows for the 12‐monthperiod ended March 31, 2005 and the related notes of Seller and itsSubsidiaries related to the Business and (B) the unaudited balance sheetas of March 31, 2004 and the related unaudited income statement for the 12‐monthperiod ended March 31, 2004 of Seller and its Subsidiaries related to theBusiness ((A) and (B) together, the "**Year‐End Financials**"), and (ii) unauditedbalance sheet as of December 31, 2005 (the "**Most Recent Balance Sheet**"),and the related unaudited income statement for the 9‐month period ended December 31 , 2005 of Seller and its Subsidiaries related to the Business (together withthe Most Recent Balance Sheet, the "**Interim Financials**").  The Year‐EndFinancials and the Interim Financials (collectively, the "**FinancialStatements**") have been prepared in accordance with GAAP, applied in aconsistent manner, except that the Interim Financials do not contain the notesrequired by GAAP.  The Financial Statements present fairly the financialcondition, operating results and cash flows of the Business as of the dates andfor the periods indicated therein.

(b)              Neither Seller nor any Transferred Subsidiary has any Liability withrespect to the Business, except for (i) Liabilities reflected in theFinancial Statements, (ii) Liabilities which have arisen since the date ofthe Most Recent Balance Sheet in the ordinary course of business,(iii) contractual and other Liabilities incurred but which are notrequired by GAAP to be reflected on a balance sheet and (iv) the ExcludedLiabilities.

(c)               Seller and each Transferred Subsidiary maintain accurate books andrecords reflecting their respective assets and liabilities and maintain properand adequate internal accounting controls which are designed to providereasonable assurance that (i) transactions related to the Business are executedwith management's authorization, (ii) transactions are recorded asnecessary to permit preparation of the financial statements of Seller and itsSubsidiaries and to maintain accountability for the assets of the Business,(iii) access to assets of the Business is permitted only in accordancewith Seller's management's authorization, (iv) the reporting of assets ofthe Business is compared with existing assets at regular intervals, and (v) accounts,notes and other receivables and inventory related to the Business were recordedaccurately, and proper and adequate procedures are implemented to effect in allmaterial respects the collection thereof on a current and timely basis. 

5.13         Benefit Plan Compliance

(a)               Domestic Plans.

(i)           The Employee Benefits Plans currently maintained by, or contributed toby Seller or any ERISA Affiliate for the benefit of Employees on Seller'sUnited States payroll (each a "**Seller Domestic Benefit Plan**") that aresubject to the Laws of the United States are those listed in Section 5.13(a)(i) of the Disclosure Letter, and a copy or summary of each has been furnished or made available to Buyer.

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(ii)           Each Seller Domestic Benefit Plan intended to be qualified under Section 401(a)of the Code, has obtained a favorable determination, notification, advisoryand/or opinion letter, as applicable, as to its qualified status from theInternal Revenue Service.  Seller and each ERISA Affiliate and, to theKnowledge of Seller, each of the Seller Domestic Benefit Plans, are incompliance with the provisions of the applicable Laws (if any) under which the SellerDomestic Benefit Plans are maintained, and with the terms of such SellerDomestic Benefit Plans.

(iii)           Except as may be set forth in Section 5.13(a)(iii) of the Disclosure Letter, all contributions to the Seller Domestic Benefit Plans which may have been required to be made in accordance with the terms of any such plan, and, when applicable, the Law of thejurisdiction in which such plan is maintained, have been made.

(iv)           Except as set forth in Section 5.13(a)(iv) of the Disclosure Letter, all reports and returns, including Forms 5500, with respect to any Seller Domestic Benefit Plan required to be filed by Seller with any Governmental Authority or distributed to any SellerDomestic Benefit Plan participant by Seller have been duly filed ordistributed.

(v)           Except as set forth in Section 5.13(a)(v) of the Disclosure Letter, there are no pending investigations by any Governmental Authority involving the Seller Domestic Benefit Plans, and there are no claims pending or, to the Knowledge of Seller, threatenedagainst Seller (except for claims for benefits payable in the normal operationof the Seller Domestic Benefit Plans) nor, are there any facts that could giverise to any Liability in the event of such investigation, claim, suit orproceeding.

(vi)           Neither Seller nor any ERISA Affiliate has incurred any Liability underTitle IV of ERISA, including any Liability under Sections 4062, 4063or 4064 of ERISA, or any withdrawal liability, within the meaning of Section 4201of ERISA or potential withdrawal liability arising from a transaction describedin Section 4204 of ERISA.

(vii)           Seller and each ERISA Affiliate have complied with the notice andcontinuation coverage requirements of Section 4980B of the Code and theregulations thereunder with respect to each Seller Domestic Benefit Plan thatis, or was during any taxable year of Seller or any ERISA Affiliate for whichthe statute of limitations on the assessment of federal income Taxes remainsopen, by consent or otherwise, a group health plan within the meaning ofSection 5000(b)(1) of the Code except for such noncompliance as would notreasonably be expected to subject Buyer, or any of the Transferred Assets, toany material liability.

 

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(b)              Foreign Plans.

(i)           The only Employee Benefits Plans maintained by, or contributed to bySeller, any Transferred Subsidiary or any ERISA Affiliate for the benefit ofEmployees or former Employees that are subject to the Laws of jurisdictionsother than the United States, and that it is anticipated by Seller that Buyerwill be required to assume or continue either by operation of Law or by the termsof this Agreement, are those listed in Section 0 of the Disclosure Letter (each a "**Foreign Benefit Plan**").  A copy or summary of each Foreign Benefit Plan, and, where applicable, a copy of the most recent actuarial report has been furnished or madeavailable to Buyer.

(ii)           Seller, each Transferred Subsidiary and each ERISA Affiliate and, to theKnowledge of Seller, each of the Foreign Benefit Plans, are in compliance withthe provisions of the applicable Laws of each jurisdiction in which any of theForeign Benefit Plans are maintained, to the extent such Laws are applicable tothe Foreign Benefit Plans and with the terms of such Foreign Benefit Plans.

(iii)           Except as may be set forth in Section 5.13(b)(iii) of the Disclosure Letter, all contributions to or accruals for the Foreign Benefit Plans which may have been required to be made in accordance with the terms of any such plan, and, when applicable, the Law of the jurisdictionin which such plan is maintained, have been made.

(iv)           Except as set forth in Section 5.13(b)(iv) of the Disclosure Letter, all reports and returns with respect to any Foreign Benefit Plan required to be filed by Seller with any Governmental Authority or distributed to any Foreign Benefit Plan participant bySeller have been duly filed or distributed.

(v)           Except as set forth in Section 5.13(b)(v) of the Disclosure Letter, there are no pending investigations by any Governmental Authority involving the Foreign Benefit Plans, and there are no claims pending or, to the Knowledge of Seller, threatened againstSeller (except for claims for benefits payable in the normal operation of theForeign Benefit Plans), nor, are there any facts that could give rise to any Liabilityin the event of such investigation claim, suit or proceeding.

5.14         Labor Matters

(a)               Section 5.14(a) of the Disclosure Letter contains a list of any collective bargaining, workers' council or similar agreement to which Seller or any Transferred Subsidiary is a party, or to which Seller or any Transferred Subsidiaryis subject as a matter of applicable Law, with respect to or relating to theBusiness.  Neither Seller nor any Transferred Subsidiary is (a) subject toa legal duty to bargain (exclusive of any notification and consultationobligations) with any trade union or workers' council on behalf of theEmployees or (b) to the Knowledge of Seller, the object of any attempt toorganize the Employees for collective bargaining purposes or presentlyoperating under an expired collective bargaining agreement.  As of the OfferDate and within the four year period preceding the Offer Date, neither Sellernor any Transferred Subsidiary in respect of the Transferred Business is or hasbeen a party to or subject to any pending strike, work stoppage, organizingattempt, picketing, boycott or similar activity.  

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(b)              Section 0 of the Disclosure Letter contains a list (with names omitted where required by applicable local law) of all Employees or independent contractors employed or engaged by Seller and the Transferred Subsidiaries in theTransferred Business and whose base annual salary exceeds $100,000 per year orwho are employed pursuant to any employment Contract (other than "at will"employment Contracts and Contracts arising as a matter of applicable Law),along with the position and the annual rate of compensation of each suchperson.  Each current or past Employee has entered into Seller's or theTransferred Subsidiaries' standard confidential information and inventionassignment agreement with Seller or a Transferred Subsidiary, as the case maybe.  Section 0 of the Disclosure Letter contains a list of all Employees employed in the United States who are not citizens of the United States.

(c)               On or before the date of this Agreement, (i) the formalities ofinformation and consultation of the Workers' Council of Porgès have beenduly fulfilled, and (ii) Seller has provided Buyer with a copy of the minutesof all the meetings of the Workers' Council of Porges held in this respect thatwere made available to Seller.

5.15         Properties

(a)               Section 5.15(a) of the Disclosure Letter contains a list of all Leases to be assigned to Buyer in accordance with Article 2 (the "**Assigned Leases**") and all Leases held by the Transferred Subsidiaries (the "**Subsidiary Leases**", which, together with the Assigned Leases, the Transferred Real Property and the Subsidiary RealProperty shall hereinafter be referred to as the "**Real Property**").  Tothe Knowledge of Seller, all facilities leased or subleased under any AssignedLease or Subsidiary Lease are supplied with utilities and other servicesadequate for  the conduct of the Business at such facility as it is currentlybeing conducted and all such facilities are provided legal access to publicroads.

(b)              Neither Seller nor any of its Subsidiaries has received written noticethat it is in default in any material respect under any Assigned Lease orSubsidiary Lease which notice has not been remedied or withdrawn, and, to theKnowledge of Seller, no other party to any Assigned Lease or Subsidiary Leaseis default thereof in any material respect.  Each Assigned Lease and SubsidiaryLease is a valid and binding agreement of Seller or a Subsidiary of Seller, isin full force and effect and, to the Knowledge of Seller, is enforceableaccording to its terms, subject to the Enforceability Exceptions.

(c)               Seller or its Subsidiaries has good and valid title to the TransferredReal Property and the Subsidiary Real Property, subject to PermittedEncumbrances.  There are no pending or, to the Knowledge of Seller, threatenedcondemnation proceedings relating to the Transferred Real Property or theSubsidiary Real Property.  All facilities located on the Transferred RealProperty and the Subsidiary Real Property are supplied with utilities and otherservices adequate for  the conduct of the Business at such facility as it iscurrently being conducted and all such facilities are provided legal access topublic roads.  The improvements constructed on the Transferred Real Propertyand the Subsidiary Real Property are suitable for the conduct of the Businessas it is currently being conducted.  

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5.16         Environmental Matters

(a)               No Environmental Condition exists with respect to the TransferredBusiness or the Transferred Assets that would constitute a violation in anymaterial respect of any Environmental Laws or otherwise give rise to anymaterial liability under any Environmental Laws.  Neither Seller nor any of itsSubsidiaries has received any written notice, citation, summons, order orcomplaint, and no penalty has been assessed within the two-year periodpreceding the Offer Date or is pending or, to the Knowledge of Seller,threatened, by any third Person (including any Governmental Authority) withrespect to the Management or Release of, or exposure to any Hazardous Substanceby or on behalf of Seller (with respect to the Business) or any of itspredecessors or in relation to its past or present conduct of the Business forwhich either the Seller or any of its Subsidiaries has any remaining material Liability. Neither Seller nor any of its Subsidiaries has received and, to the Knowledge ofSeller, no one else has received, any request for information, notice ofclaims, demand or other notification that it (or any of its predecessors withrespect to the Business) is or may be potentially responsible with respect toany investigation, cleanup remedial action or other response action ("**Remediation**")of Hazardous Substances (whether on-site or off-site) in connection with theBusiness for which either the Seller or any of its Subsidiaries has anyremaining material Liability.

(b)              No Hazardous Substances have been Released by Seller or any TransferredSubsidiary or, to the Knowledge of Seller, by any other Person at any propertynow formerly owned, operated or leased by Seller or a Transferred Subsidiary inconnection with the Business in such manner as would reasonably be expected toresult in a material Liability to Seller or any of it Subsidiaries or requireany Response Action.

(c)               Section 5.16(c) of the Disclosure Letter contains a list of the Environmental Permits held by Seller and its Subsidiaries.

(d)              No representations in this Article 5 other than this Section 0 shall apply to Liabilities and other matters respecting Environmental Claims, Environmental Conditions, Environmental Permits and the violation of Environmental Laws.

5.17         Transferred Inventory

The Transferred Inventory has been maintained in theordinary course of business, is of good and merchantable quality; and is in acondition that in Seller's reasonable judgment consistent with past practice isuseable, leaseable or saleable in the ordinary course of business taking intoaccount the remaining shelf life and expected demand, subject to the inventoryreserve determined consistent with past practice for slow-moving, excessnon-saleable or obsolete inventory as recorded on the Financial Statements ingood faith in accordance with GAAP.  All Transferred Inventory, whetherreflected on the Financial Statements or subsequently acquired, (a) islocated on the Real Property described on Section 5.17 of the Disclosure Letter or is in consignment stock in the possession of Seller's customers or distributors in the ordinary course of business consistent with past practice and (b) has been acquired, developedor manufactured by Seller only in bona fide transactions entered into in theordinary course of business.  Except as described in Section 5.17 of the Disclosure Letter, Seller has valid legal title to the Transferred Inventory free and clear of any consignments, Encumbrances, claims or charges other than Permitted Encumbrances. 

 

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5.18         Accounts Receivable

Except as described on Section 5.18 of the Disclosure Letter, the accounts receivable balances shown on the Financial Statements represent actual amounts due and owing from bona fide sales and services transactions completed in accordance with theterms and provisions contained in the documents, if any, relating thereto.  Thereserves for uncollectible accounts receivable reflected on the FinancialStatements were established in accordance with GAAP in light of all the factsthen known to Seller and Seller's historical methods and practices inestablishing such reserves.  

5.19         Litigation

There is no action, suit, claim or proceeding of anynature with respect to the Business pending, or to the Knowledge of Seller,threatened, against Seller or any of its Subsidiaries, their respective assets,properties, rights (tangible or intangible) or any of their respective officersor directors.  There is no investigation or other proceeding with respect tothe Business (excluding any routine inspections) pending or, to the Knowledgeof Seller, threatened, against Seller or any of its Subsidiaries, any of theirrespective properties (tangible or intangible) or any of their officers ordirectors by or before any Governmental Authority.  No Governmental Authorityhas at any time challenged the legal right of Seller or any of its Subsidiariesto conduct the Business without restriction as presently or previouslyconducted.  

5.20         Products Liability

(a)               Neither Seller nor any of its Subsidiaries has received any writtennotice with respect to any material pending claim involving any Product sold byor on behalf of Seller or any of its Subsidiaries resulting from an allegeddefect in design, manufacture, materials, testing or workmanship, performance,or any alleged failure to warn, or from any alleged breach of warranty, expressor implied, or any alleged noncompliance with any applicable Laws.

(b)              Except as set forth in Section 5.20(b) of the Disclosure Letter, during the five (5) year period ending on the Offer Date there has beenno recall or rework in the field or in the internal business or manufacturingprocesses, or post-sale warning or similar action (collectively, a "**Recall**")conducted by Seller or any of its Subsidiaries with respect to any Product soldby or on behalf of Seller or its Subsidiaries, and there are no facts or circumstanceswhich are reasonably expected to lead to a Recall.

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5.21         Customers and Suppliers 

(a)               Section 5.21(a) of the Disclosure Letter sets forth the thirty (30) largest customers of Seller and its Subsidiaries relating to the Business by revenue for the fiscal year ended March 31, 2005.  As of the Offer Date, neither Seller nor any Transferred Subsidiary has received notification that anysuch customer of the Business intends to terminate or adversely change its relationshipwith Seller or any Transferred Subsidiary, as applicable, with respect to theBusiness.

(b)              Section 5.21(b) of the Disclosure Letter sets forth (i) the twenty (20) largest suppliers to Seller and its Subsidiaries related to the Business for the fiscal year ended March 31, 2005, measured by the amount of paymentsmade to such Persons in connection with the Business, (ii) all contractmanufacturers used by Seller or its Subsidiaries in connection with the Businessand (iii) any sole source suppliers of the Business.  As of the Offer Date,neither Seller nor any or any Transferred Subsidiary, as applicable, hasreceived notification that any such supplier intends to terminate or adverselychange its relationship with Seller or any Transferred Subsidiary, asapplicable, with respect to the Business.

5.22         Compliance With Health Care Laws

(a)               Neither Seller nor any of its Affiliates or Subsidiaries participate inthe United States healthcare programs of Medicare, Medicaid, or theircounterparts worldwide, or any other health care programs of a GovernmentalAuthority, or third party payment programs in any jurisdiction (collectively, "**Programs**")and nor are they a party to participation agreements for payments by such Programs.

(b)              Neither Seller nor any of its Affiliates or Subsidiaries has been thesubject of any investigation by a Governmental Authority, whether in the UnitedStates or overseas, as a result of or in connection with Seller's or any of itsAffiliates' or Subsidiary's pricing, production, distribution, marketing orsales activities related to the Products or related services. To Seller'sKnowledge, Seller and each of its Affiliates and Subsidiaries have complied inall material respects with all applicable Laws regarding distribution,marketing and sales of Products and services.

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(c)               Seller and each of its Affiliates and Subsidiariesis, and at all times has been, in compliance with all relevant federal and otherhealth care Laws applicable to the Business, including the federalAnti-kickback and Fraud and Abuse Prohibition Statutes (42 U.S.C. § 1320a‐7b)and to Seller's Knowledge all other Laws prohibiting false statements andimproper remuneration for purchasing services or products, the civil FalseClaims Act (31 U.S.C. §§ 3729 *et seq*.), the administrative False ClaimsLaw (42 U.S.C. § 1320a-7b(a)), the Health Insurance Portability andAccountability Act of 1996 (42 U.S.C. § 1301 *et seq*. and implementingregulations), the exclusion laws, SSA § 1128 (42 U.S.C. 1320a-7) and theregulations promulgated pursuant to such laws and regulations, relating to theregulation of the Business (collectively, "**Health Care Laws**"), exceptfor failures of compliance that, individually or in the aggregate, have not orwould not reasonably be expected to have a Seller Material Adverse Effect, andno change in the current conduct of the Business, or its internal procedures orprocesses, is required in order to so comply.

5.23         FDA and Global Regulation Compliance

(a)               Seller and each of the Transferred Subsidiaries has obtained eachfederal, state, county, local or non-U.S. Business Permit (including all thosethat may be required by the Federal Food and Drug Administration (the "**FDA**")or any other Governmental Authority engaged in the regulation of the Products,the Business or the Business's manufacturing and other quality systems) that isrequired for or has been applied for in operating the Business in any locationin which it is currently operated and all of such Business Permits are in fullforce and effect.  Section 5.23(a) of the Disclosure Letter lists all annual manufacturing registration and device listing, annual reports and similar regulatory filing requirements that are required to be filed within six months after theOffer Date in order to maintain Business Permits and manufacturing facilitylicenses and where failure to timely file would result in a Seller MaterialAdverse Effect.  Neither Seller nor any of the Transferred Subsidiaries hasreceived any notice or written communication with respect to the Business fromany Governmental Authority regarding, and, there are no facts or circumstancesthat are likely to give rise to, (i) any violation of applicable Law or materialadverse change in any Business Permit, or any failure to materially comply withany applicable Law or any term or requirement of any Business Permit or(ii) any revocation, withdrawal, suspension, cancellation, limitation,termination or modification of any Business Permit.  No such Business Permitwill be terminated or impaired, or will become terminable, in whole or in part,as a result of the consummation of the transactions contemplated by thisAgreement.

(b)              The operation of the Business, including the manufacture, import,export, testing, development, processing, packaging, labeling, storage,marketing, and distribution of all Products, is and at all times has been inmaterial compliance with all applicable Laws, Business Permits, GovernmentalAuthorities and orders including those administered by the FDA for productssold in the United States.  There is no actual or, to the Knowledge of Seller,threatened material action or investigation in respect of the Business by theFDA or any other Governmental Authority which has jurisdiction over theoperations, properties, products or processes of the Business or theTransferred Subsidiaries, or, to the Knowledge of Seller, by any third partiesacting on their behalf.  Seller has no Knowledge that any Governmental Authorityis considering such action or of any facts or circumstances that are likely togive rise to any such action or investigation.

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(c)               Except as set forth in Section 0 of the Disclosure Letter, during the three (3) year period ending on the Offer Date, neither Seller nor any Transferred Subsidiary has had any product or manufacturing site subject to a Governmental Authority(including FDA) shutdown or import or export prohibition, nor received any FDAForm 483 or other Governmental Authority notice of inspectional observations,"warning letters," "untitled letters" or, to the Knowledge of Seller, requestsor requirements to make changes to the operations of the Business or Productsthat if not complied with would reasonably be expected to result in a SellerMaterial Adverse Effect, or similar correspondence or written notice from theFDA or other Governmental Authority in respect of the Business and alleging orasserting noncompliance with any applicable Laws, Business Permits or suchrequests or requirements of a Governmental Authority, and, to the Knowledge ofSeller, neither the FDA nor any Governmental Authority is considering suchaction.  Except as set forth in Section 0 of the Disclosure Letter, no vigilance report or medical device report with respect to the Business or the Products has been reported to Seller during the 90 day period ending on the Offer Date, and to the Knowledgeof Seller, as of the Offer Date no vigilance report or medical device report isunder investigation by any Governmental Authority with respect to the Productsor the Business.

(d)              All studies, tests and preclinical and clinical trials in respect of theBusiness being conducted by or on behalf of Seller or any TransferredSubsidiary that have been or will be submitted to any Governmental Authority,including the FDA and its counterparts worldwide, including in the EuropeanUnion, in connection with any Business Permit, are being or have been conductedin compliance in all material respects with the required experimentalprotocols, procedures and controls pursuant to accepted professional scientificstandards and applicable local, state, federal and foreign Laws, rules andregulations, including the applicable requirements of Good Laboratory Practices,Good Clinical Practices, Good Manufacturing Practices and the U.S. Food, Drugand Cosmetic Act of 1938 and its implementing regulations, including 21 CFRParts 50, 54, 56, 58, and 812.  Neither Seller nor any Transferred Subsidiaryhas received any notices, correspondence or other communication in respect ofthe Business from the FDA or any other Governmental Authority requiring thetermination or suspension of any clinical trials conducted by, or on behalf of,Seller or in which Seller has participated, and to the Knowledge of Seller neitherthe FDA nor any other Governmental Authority is considering such action. During the six month period ending on the Offer Date, neither Seller nor anyTransferred Subsidiary has received specific written notification from aGovernmental Authority of the rejection of data obtained from any clinicaltrials conducted by, or on behalf of, Seller or in which Seller hasparticipated with respect to the Business or Products, which data was submittedto the Governmental Authority and which was necessary to obtain regulatoryapproval of a particular Product.

(e)               The manufacture of Products by, or on behalf of, Seller or anyTransferred Subsidiary is being conducted in compliance in all materialrespects with all applicable Laws including the FDA's Quality SystemsRegulation at 21 CFR Part 820 for products sold in the United States, andthe respective counterparts thereof promulgated by Governmental Authorities incountries outside the United States.  Seller and each of the TransferredSubsidiaries, and, to the Knowledge of Seller, any third party assembler,sterilizer or manufacturer of Products, components or accessories, are inmaterial compliance with all applicable Laws and certifications currently heldby Seller governing quality systems, manufacturing processes and all otherquality standards, registration and listing requirements governing those thirdparties' activities, including set forth in 21 CFR Part 807 and 21 CFRPart 820 for products sold in the United States and all other similar applicableLaws.

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(f)                Neither Seller nor any of the Transferred Subsidiaries is the subject ofany pending or, to the Knowledge of Seller, threatened investigation in respectof the Business by the FDA pursuant to its "Fraud, Untrue Statements ofMaterial Facts, Bribery, and Illegal Gratuities" Final Policy set forth in 56Fed. Reg. 46191 (September 10, 1991) and any amendments thereto.  NeitherSeller nor any of its Transferred Subsidiaries has committed any act, made anystatement, or failed to make any statement, in each case in respect of theBusiness and that would provide a basis for the FDA to invoke its policy withrespect to "Fraud, Untrue Statements of Material Facts, Bribery and Illegal Gratuities"and any amendments thereto.  Neither Seller nor any of the TransferredSubsidiaries or any of their respective officers, Employees or agents has beenconvicted of any crime or engaged in any conduct that could result in amaterial debarment or exclusion (i) under 21 U.S.C. Section 335a, or(ii) any similar applicable state Law.  To the Knowledge of Seller, nodebarment or exclusionary claims, actions, proceedings or investigations inrespect of the Business are pending or threatened against Seller, any of theTransferred Subsidiaries or any of their respective officers, employees oragents, except for such debarments, claims, actions, proceedings orinvestigations that, individually or in the aggregate, have not or would notreasonably be expected to have a Seller Material Adverse Effect.

5.24         Restrictions on Business Activities

There is no Contract or commitment to which Selleror any Transferred Subsidiary is a party or by which they are bound limiting orrestricting in any material respect the right of Seller or any TransferredSubsidiary to engage in any line of business relating to the Business or tocompete without restriction with any Person, in each case which would or couldbe reasonably expected to apply to the activities of Buyer after the Closingwith respect to the Business. 

5.25         Sufficiency

The Transferred Assets and the Transferred IPR, andthe assets of the Transferred Subsidiaries (other than Excluded Assets)acquired by Buyer as a matter of law as a result of Buyer's acquisition of the Transferred Equity Interests andany rights or licenses granted or services provided pursuant to any othercommitment or Contract entered into pursuant to this Agreement (subject to thelimitations therein and in the related exhibits thereto), constitute all theassets, properties, interests in properties, and rights owned or licensable bySeller or its Subsidiaries and used or necessary to conduct the Business afterthe Closing as currently conducted.  

5.26          Exclusive Warranties

Except for the express representations andwarranties set forth in this Agreement, neither Seller nor any of itsSubsidiaries makes any representation or warranty, express or implied, withrespect to the Transferred Assets, the Transferred IPR and the AssumedLiabilities, which are being sold "AS IS" in all respects with all faults andwithout any other warranties of any kind.  EXCEPT AS SPECIFICALLY CONTAINEDHEREIN, SELLER EXPRESSLY DISCLAIMS ANY WARRANTY OF MERCHANTABILITY, NON‐INFRINGEMENT,VALIDITY, ENFORCEABILITY, OR SUITABILITY OR FITNESS FOR ANY PARTICULAR PURPOSEOF BUYER'S, WHETHER OR NOT SELLER HAS BEEN MADE AWARE OF ANY SUCH PURPOSE.

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5.27         Insurance

Section 0 of the Disclosure Letter lists all insurance policies reasonably related to the Transferred Business.  All premiums due and payable under all such policies have been paid, and Seller is otherwise in material compliancewith the terms of such policies (or other policies providing substantiallysimilar insurance coverage). Seller does not have Knowledge of the threatenedtermination of, or a material increase in premium with respect to, any of suchpolicies.

5.28         Compliance with Conduct of Business Covenant

During the period from the Offer Date until the dateof this Agreement, Seller has conducted, and has caused each of itsSubsidiaries to conduct, the Business in a manner that does not violate thecovenants set forth in Section 8.2 hereof.

**Article 6REPRESENTATIONS ANDWARRANTIES OF BUYER**

Buyer hereby makes thefollowing representations and warranties to Seller as of the Offer Date:

6.1             Organization of Buyer

Buyer is a duly incorporated and validly existing corporationin good standing under the Laws of Denmark, with all requisite power andauthority to own its properties and conduct its business, including thedischarge of its obligations with respect to the Assumed Liabilities, and isduly qualified in each jurisdiction in which its ownership of property,including the Transferred Assets, and its conduct of business, including theperformance of the Assumed Liabilities, requires such qualification, exceptwhere the failure to so qualify would not, individually, or in the aggregate,be reasonably likely to have a material adverse effect on Buyer. 

6.2             Authorization

Buyer has the requisite power and authority toexecute and deliver this Agreement and each of the other Operative Agreementsto which it is a party, and to perform its obligations hereunder and thereunder.  This Agreement has been, and each of the other OperativeAgreements to which it or a Buyer Subsidiary is a party will be, upon theirexecution and delivery, duly and validly authorized, executed and delivered byBuyer and/or any Buyer Subsidiary, and this Agreement constitutes, and each ofthe other Operative Agreements to which it and/or any Buyer Subsidiary is aparty will constitute, the valid and binding agreement of Buyer and/or suchBuyer Subsidiary enforceable against Buyer and/or such Buyer Subsidiary inaccordance with its respective terms, subject to the Enforceability Exceptions. No other actions or proceedings on the part of Buyer are necessary to authorizeBuyer's execution or performance of this Agreement or any of the OperativeAgreements to which it is a party or the transactions contemplated hereby orthereby.

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6.3             No Violation

The execution and delivery by Buyer of thisAgreement and each of the other Operative Agreements to which it is a partydoes not, and the performance by Buyer of its respective obligations hereunderand thereunder will not: (a) conflict with, or result in a breach of, anyof the provisions of its charter documents or bylaws; (b) materiallybreach, violate or contravene any applicable Laws; (c) be prevented ordelayed as a result of a breach of the UK OFT Undertakings; or (d) conflictin any material respect with, or result in a material breach of or defaultunder, any material Contract to which Buyer is a party or by which Buyer or anyof its properties may be affected or bound.

6.4             Government Consents

No material Governmental Actions on the part ofBuyer are required in connection with the execution or delivery by Buyer ofthis Agreement or any of the other Operative Agreements or the consummation byBuyer of the transactions contemplated hereby or thereby, other than pursuantto HSR and such Governmental Actions set forth on Schedule 9.3.

6.5             Purchase for Investment; Accredited Investor

Buyer is aware that the Transferred Equity Interestswere not registered under the Securities Act, or any other applicablesecurities Laws, and were issued pursuant to exemptions therefrom.  Buyer ispurchasing the Transferred Equity Interests solely for investment, with nopresent intention to distribute any Transferred Equity Interests to any Person,and Buyer will not sell or otherwise dispose of any Transferred EquityInterests except in compliance with the registration requirements or exemptionprovisions under the Securities Act and the rules and regulations promulgatedthereunder, or any other applicable securities Laws.  Buyer has substantialexperience in evaluating and investing in securities in companies similar tothe Transferred Subsidiaries and acknowledges that it can protect its owninterests.  Buyer has such knowledge and experience in financial and businessmatters so that it is capable of evaluating the merits and risks of itsacquisition of the Transferred Equity Interests.  Buyer is an "accreditedinvestor" within the meaning of Rule 501(a) of Regulation D, promulgatedby the Securities and Exchange Commission under the Securities Act.

6.6             No Broker

None of Buyer or any Subsidiary of Buyer, hasengaged any Person, other than J.P. Morgan Chase & Co. (the fees of whichshall be paid by Buyer), which is entitled to any fee or commission as a finderor a broker in connection with this Agreement or the transactions contemplatedhereby.

6.7             Financing

Buyer has available, and will have available on theClosing Date, sufficient funds to enable it to consummate the transactionscontemplated hereby and by the other Operative Agreements.

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6.8             Litigation

There is no action, suit, claim or proceeding of anynature pending, or to the Knowledge of Buyer, threatened against Buyer or anyof its Subsidiaries, their respective assets, properties, rights (tangible orintangible) or any of their respective officers or directors that, individuallyor in the aggregate, has had or is reasonably likely to have a Buyer MaterialAdverse Effect, nor to the Knowledge of Buyer is there any reasonable basis therefor. Buyer is not subject to any order, judgment, consent decree, settlementagreement or other Contract that would reasonably be expected to result in aBuyer Material Adverse Effect. 

**Article 7EMPLOYEETRANSFERS AND BENEFITS**

7.1             Voluntary Transfer Employees

(a)               Offers of Employment.  No later than the tenth (10th) Business Day afterSeller delivers Schedule 7.1(a) to Buyer,Buyer will extend an offer of employment to (i) each Employee on Seller's U.S.payroll and listed on Schedule 7.1(a) (each, a "**U.S. Employee**") and (ii) each Employee who is not on Seller's U.S. payroll or employed by a Transferred Subsidiary and who is listed on Schedule 7.1(a) ((i) and (ii) collectively, the "**Offered Employees**").  The employment of each Employee who is employed by a Transferred Subsidiary (each a "**Transferred Subsidiary Employee**") will continue uninterruptedat Closing without the Buyer extending an offer of employment. Each such offershall provide for employment by Buyer effective only as of and after theClosing Date and at a job responsibility level and title that is substantiallysimilar to or higher than such Offered Employee's employment with Seller forthe year prior to the date of the offer.  Effective only as of the Closing andafter the Closing Date, Buyer will hire each Offered Employee who accepts theoffer of employment extended to such individual by Buyer.  Notwithstanding theforegoing, any U.S. Employee who is, at the time an offer of employment isrequired under this Section 7.1(a), on a Seller (or a Subsidiary thereof) approved leave of absence from work, shall not become an employee of Buyer (and shall not be considered a Transferred Employee) unless anduntil such employee becomes eligible to return to active employment within oneyear after the Closing Date in accordance with Seller's human resource policiesand applicable Laws and is accepted for employment by Buyer in its discretionand actually commences employment with Buyer.

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(b)              Service Credit; Waivers; Credits.  As soon as reasonablypracticable following the Closing, Seller shall provide Buyer with acertificate of creditable coverage under HIPAA for all U.S. TransferredEmployees.  Buyer shall provide each Transferred Employee with credit forpurposes of eligibility, vesting and benefit accrual (other than under adefined benefit plan intended to benefit Employees located in the U.S.) underthe Buyer Benefits Plans for Years of Service on and prior to the Closing Datewith Seller and its Subsidiaries credited under the comparable Seller BenefitsPlans, including recognition of such service for purposes of determining TransferredEmployees' amount of paid time off or vacation and severance benefits; *provided,however*, that in no event shall Buyer be required to provide any servicecredit to any Transferred Employee to the extent the provision of such creditwould result in any duplication of benefits.  To the extent permitted byapplicable Law, Buyer shall cause any pre‐existing conditions orlimitations and eligibility waiting periods (to the extent that such waitingperiods would be inapplicable under Seller Benefits Plans) under any BuyerBenefits Plans to be waived with respect to Transferred Employees and their eligible dependents.  Tothe extent permitted by applicable Law, Buyer shall provide the Transferred Employeesand their eligible dependents with credit for any deductibles and annual out‐of‐pocketlimits for medical, dental and vision expenses paid during the applicableperiod under any Seller Benefits Plans in satisfying any deductibles and annualout‐of‐pocket limits for medical, dental and vision expenses forthe corresponding period under the Buyer Benefits Plans.

(c)               401(k) Plan.  To the extent permitted under Section 401(k)of the Code and regulations issued thereunder, Voluntary Transfer Employees whoparticipate in Seller's 401(k) plan shall be eligible to receive, at theirelection, a distribution of their account balance from Seller's401(k) plan after the Closing Date.  Buyer shall use reasonable efforts tocause its 401(k) plan to accept eligible rollovers of such distributions, *provided*that Buyer determines that receipt of any such rollover will not result in adisqualification of Buyer's 401(k) plan.  Rollovers relating to any VoluntaryTransfer Employee may include participant loans.

(d)              FSA.  Promptly after the Closing Date, Seller shall transfer andBuyer shall accept the flexible spending account elections, liabilities andaccounts (maintained pursuant to Code Sections 105 and 129) of theVoluntary Transfer Employees under Seller's Section 125 plan flexiblespending arrangement.  Promptly after the Closing Date, Seller shall cause tobe transferred to Buyer the aggregate net cash amount (determined immediately priorto the Closing) for contributions paid (but not yet reimbursed) by or on behalfof the Voluntary Transfer Employees under Seller's Section 125 planflexible spending arrangement.

(e)               Vacation.  Seller shall allow Transferred Employees to transferany accrued but unused vacation time (which vacation time was accrued inaccordance with Seller's policies consistent with past practice) toBuyer.   With respect to Voluntary Transfer Employees, only those VoluntaryTransfer Employees who submit a vacation consent form, prior to the ClosingDate, are eligible to transfer vacation time to Buyer.  To the extentpermitted by Law, Buyer shall assume such accrued but unused vacation time ofthe Transferred Employees and allow each Transferred Employee to use such accruedvacation time after the Closing Date.  The transfer of vacation time shallnot affect each Transferred Employee's accrual of vacation under Buyer'svacation policies.  Seller shall be liable for and pay in cash an amountequal to any accrued but unused vacation time to any (i) Voluntary TransferEmployee who has not executed a vacation consent form or (ii) any OfferedEmployee who declines to accept Buyer's offer of employment made in accordancewith Section 7.1(a) and whose employment terminates prior to the Closing Date.

 

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7.2             Automatic Transfer

(a)               Transfer of Obligations.  Immediately upon the Closing Date, allrights, powers and Liabilities of Seller and its Subsidiaries to, or in respectof, the Automatic Transfer Employees (including the rights, powers andLiabilities under, in connection with or arising from a Contract of employmentor employment relationship between an Automatic Transfer Employee and Seller ora Subsidiary of Seller) in force immediately prior to the Closing Date shall betransferred to Buyer upon Closing in accordance with applicable Laws.  Buyerand Seller agree to fully and timely comply with all applicable provisions ofthe European Union Acquired Rights Directive and other similar country‐specificlegal standards or applicable Laws.

(b)              Retirement Benefits.  With respect to Automatic TransferEmployees only and subject to the requirements of applicable Laws, Buyer andSeller agree as follows:

(i)           Except to the extent that applicable local Law requires more favorablebenefits to be provided, Buyer shall provide Retirement Benefits in respect ofservice with Buyer following the Closing, which are substantially similar tothe benefits provided for or in respect of Automatic Transfer Employees underSeller Retirement Plans immediately prior to the Closing; 

(ii)           Subject only to the requirements of local Law in the relevantjurisdiction, Buyer shall not assume any accrued Retirement Benefitsliabilities relating to the Automatic Transfer Employees in respect of theirYears of Service prior to the Closing.  If Buyer is required by local Law orthe terms of any existing Seller Retirement Plan to assume any accruedRetirement Benefits liabilities relating to the Automatic Transfer Employees inrespect of their Years of Service prior to the Closing, and *provided* theassets associated with such liabilities are retained by Seller (or a Subsidiarythereof) at the Closing, Seller will treat all such Retirement Benefitsliabilities as Excluded Liabilities and, to the extent required by the terms ofthe applicable Seller Retirement Plan and applicable Law, shall pay all suchbenefits as and when they become payable; and

(iii)           Years of Service in respect of the Automatic Transfer Employees underany Seller Retirement Plan shall count as Years of Service under any relevantretirement benefit arrangement operated or nominated by Buyer for the purposeof vesting, eligibility for benefits, early retirement or terminationsubsidies, levels of contribution and, subject to Section 0 (relating to non‐duplication of benefits) and Section 7.2(b)(i), benefit accrual.

7.3             Compensation and Benefits

Buyer will compensate each Transferred Employee (solong as any such Transferred Employee remains employed by Buyer or an Affiliatethereof, and subject to Buyer's termination rights and resulting severanceobligations under Section 7.5) for at least one year after the Closing as follows:

(a)               at a rate of total cash compensation, including base salary rate andtarget bonus opportunity, which shall be at least substantially similar in theaggregate to the total cash compensation opportunity provided to theTransferred Employee by Seller immediately prior to the date of this Agreement;and

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(b)              with Employee Benefits Plans (excluding stock-based incentive plans andemployee stock purchase or stock option plans) that are at least substantiallysimilar in the aggregate to the benefits provided under those Seller BenefitsPlans in effect immediately prior to the Closing Date.

(c)               Notwithstanding anything to the contrary, any and all "stay","retention", or incentive bonus(es) offered by Seller to its Employees, andregardless of when payable, shall be the sole and exclusive responsibility ofSeller, and Buyer shall have no responsibility or liability therefor.

7.4             Information and Consultation

Buyer and Seller shall provide one another with suchinformation, which information will be materially accurate and complete, andassistance at such times as either Party may reasonably request or as may benecessary for such Party or its Subsidiaries to comply with any requirement toconsult with the Employees, a relevant trade union, or any other Employeerepresentatives.

7.5             Severance

(a)               Buyer shall provide any Transferred Employee whose employment is terminatedby Buyer (other than employees terminated (a) for Cause or (b) byreason of such employee's Poor Performance) or who resigns as a result of aConstructive Termination, in each case within the 12‐month periodimmediately following the Closing Date, with severance payments and benefits,which are no less favorable than the severance pay and benefits such employeewould have received had he or she terminated employment with Seller on theClosing Date.  

(b)              Buyer and Seller agree to share equally the cost of the severanceobligations owed to Shared Benefit Employees.

 

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7.6             Employment‐Related Assumed Liabilities

Buyer, to the exclusion of Seller, assumes, acceptsand shall be fully responsible for any and all Losses, Liabilities or claims tothe extent arising out of or relating to: (a) any Transferred SubsidiaryEmployee; (b) any Voluntary Transfer Employee employed by Mentor Benelux B.V.;(c) Buyer's alleged failure to make offers of employment to Offered Employeesin keeping with its obligations under Section 7.1(a); (d) Buyer's employment of, or the termination of employment of any Transferred Employee, in each case only on or after the Closing Date; (e) any Buyer Benefits Plans; and (f) workers' compensation claims of anyVoluntary Transfer Employee arising out of conditions with a date of injury(or, in the case of a claim relating to occupational illness or disease, thelast significant exposure) that begins prior to but continues after the ClosingDate (collectively referred to herein as "**Buyer Employment Liabilities**"). Notwithstanding the preceding sentence, Buyer shall retain responsibility forand continue to pay all medical, life insurance, disability and other welfareplan expenses and benefits for each Transferred Employee with respect to claimsincurred by such Transferred Employees or their covered dependents on or afterthe Closing Date.  Buyer shall reimburse, indemnify and hold harmless each ofthe Seller Indemnified Parties and their respective Employee Benefits Plansfrom and against any and all Losses incurred by any of them in connection withany Buyer Employment Liabilities.  All Buyer Employment Liabilities shall beAssumed Liabilities for all purposes of this Agreement.

7.7             Employment-Related Excluded Liabilities

Seller, to the exclusion of Buyer, assumes, accepts andshall be fully responsible for any and all Losses, Liabilities or claims to theextent arising out of or relating to: (a) the employer-employee relationship,or Seller's employment or termination of employment, of any TransferredEmployee, former Employee, any consultant or independent contractor, in eachcase, on or before the Closing Date; (b) any Seller Benefits Plans other thanForeign Benefit Plans; and (c) workers compensation claims of VoluntaryTransfer Employees arising out of conditions with a date of injury, (or in thecase of a claim relating to occupational illness or disease, the lastsignificant exposure) that begins and ends on or before the Closing Date(collectively referred to herein as "**Seller Employment Liabilities**"). Notwithstanding the preceding sentence, Seller shall retain responsibility forand continue to pay all medical, life insurance, disability and other welfareplan expenses and benefits for each Transferred Employee with respect to claimsincurred by such Transferred Employees or their covered dependents prior to theClosing Date.  Seller shall reimburse, indemnify and hold harmless each of theBuyer Indemnified Parties and their respective Employee Benefits Plans from andagainst any and all Losses whenever asserted or incurred by any of them inconnection with any Seller Employment Liabilities.  All Seller EmploymentLiabilities shall be Excluded Liabilities for all purposes of this Agreement.

7.8             Timing of Claims Incurred

For purposes of Section 7.6 and Section 7.7, a claim is deemed incurred when all facts and circumstances giving rise to the claim have occurred and specifically: in the case of medical or dental benefits, when the services that are the subject of theclaim are performed; in the case of life insurance, when the death occurs; inthe case of long term disability benefits, when the disability occurs; in thecase of workers compensation benefits, as described in Section 7.6 and Section 7.7 above; and otherwise, at the time the Transferred Employee or covered dependent becomes entitled to payment of a benefit (assuming that all procedural requirements are satisfied and claims applications properly andtimely completed and submitted).

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7.9             Retention Payment

Within thirty (30) days after the Closing Date,Seller agrees to pay to each Transferred Employee who holds options exercisablefor shares of Seller's common stock as of the Closing Date (the "**EligibleEmployees**") one-half (1/2) of the Retention Payment for such EligibleEmployee, less any applicable required withholdings.  Upon the first (1st)anniversary of the Closing Date, Buyer shall pay to each Eligible Employee thenemployed by Buyer or any of Buyer's Subsidiaries or Affiliates one-half (1/2)of the Retention Payment, less any applicable required withholdings.  If afterthe Closing Date and prior to the first (1st) anniversary of the Closing Date, theemployment of any Eligible Employee is terminated (a) by the Buyer other thanfor Cause or Poor Performance or (b) as a result of a Constructive Termination,death or disability, Buyer shall pay to such terminated Eligible Employeeone-half (1/2) of the Retention Payment within thirty (30) days after the dateof such termination, less any applicable required withholdings.  No EligibleEmployee shall otherwise be entitled to any Retention Payment if such EligibleEmployee resigns or terminates his or her employment for any reason other thanthose set forth in the foregoing sentence.  "**Retention Payment**" means,for each Eligible Employee, an amount of cash equal to the difference between(A) the product of (x) the average closing price of Seller's common stock onthe five (5) trading days preceding (but not including) the Closing Datemultiplied by (y) the number of unvested stock options issued by Seller andheld by an Eligible Employee as of the Closing Date, less (B) the totalaggregate exercise price of all such stock options referred to in clause (y)above.  

**Article 8ADDITIONAL COVENANTS**

8.1             Contracts

Beginning on the date hereof and ending 90 days followingthe Closing Date, each Party shall, and shall cause its respective Subsidiariesto, use commercially reasonable efforts to obtain, as soon as practicable, all ConsensualTransfers and the Subsidiary Consents.  Anything in this Agreement to thecontrary notwithstanding, nothing in this Agreement shall constitute anagreement to assign any Transferred Contract or any claim, right or benefitarising thereunder or resulting therefrom if the failure to obtain anyConsensual Transfer with respect thereto would (i) constitute a breach ofor other contravention thereof, (ii) be ineffective with respect to anyparty thereto, or (iii) in any way adversely affect the rights of Buyer orSeller, or their respective Subsidiaries, thereunder.  Pending receipt of suchConsensual Transfers and for a period not to exceed three (3) years after theClosing Date, the Parties shall cooperate with each other to the extentpracticable in establishing mutually agreeable, reasonable and lawfularrangements designed to provide to Buyer the benefits of use of such asset andto provide to Seller or a Subsidiary of Seller, as the case may be, thebenefits that they would have obtained had the asset been conveyed to Buyer atthe Closing.  To the extent that Buyer is provided the benefits pursuant tothis Section 8.1 of any Contract, Buyer shall perform for the benefit of the other parties thereto the obligations of Seller or a Subsidiary of Seller, as the case may be, thereunder and pay, discharge and satisfy any relatedLiabilities that, but for the lack of a Consensual Transfer, would be AssumedLiabilities.  If, with respect to any Consensual Transfers, there is anyfinancial cost to obtaining such consent, waiver, confirmation, novation orapproval, then Seller shall bear such financial costs and any payment thereof. In addition, Buyer shall reimburse, indemnify and hold harmless each of theSeller Indemnified Parties from and against any and all Losses incurred by itin connection with the good faith performance by Seller or any of itSubsidiaries of the obligations under (including any payment or incurrence ofLiabilities by Seller or any of its Subsidiaries) those Contracts for which Buyeris provided the benefits pursuant to this Section 8.1.  If and to the extent that a Consensual Transfer is obtained after the Closing Date, the Contract for which such Consensual Transfer was obtained shall thereafter constitute a Transferred Asset and an AssumedLiability for all purposes under this Agreement.  Notwithstanding theforegoing, to the extent that any consents, novations or transfers applicableto the Transferred Assets, the Transferred IPR or the Assumed Liabilities areexpressly addressed in the other Operative Agreements, such other provisionshall be controlling and this Section 8.1 shall be deemed to apply only to the extent consistent with the intent of such other provision.

 

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8.2             Conduct of the Business

(a)               Except as set forth in Schedule 8.2(a), during the period from the date hereof and continuing until the earlier of the termination of this Agreement pursuant to its terms or the Closing, Seller shall, and shall cause each of its Subsidiaries to, exceptto the extent that Buyer shall otherwise consent in writing (such consent tonot be unreasonably withheld, delayed or conditioned), use its commerciallyreasonable efforts to carry on the Business in all material respects in theordinary course, and in compliance in all material respects with all applicableLaws, and to pay or perform the obligations of the Business when due.

(b)              Without limiting the generality of Section 8.2(a), except as permitted or required by the terms of any other Operative Agreement or as provided in Schedule 8.2(b), without the prior written consent of Buyer (such consent to not be unreasonably withheld, delayed or conditioned), during the period from the date hereof and continuing until the earlier of the termination of thisAgreement pursuant to its terms or the Closing, Seller shall not do any of thefollowing, and shall cause its Subsidiaries not to do any of the following:

(i)           except as required by applicable Laws or pursuant to written agreementsin effect or written policies existing on the date hereof, (A) grant anymaterial severance or termination pay to any Transferred Employee, (B) changethe compensation payable to any Transferred Employee other than in the ordinarycourse, or (C) make any material change in any Employee Benefits Planthat by reason of this Agreement or applicable Law would reasonably be expectedto increase, in any material respect, the liabilities of Buyer, except for suchchanges that are intended to apply to a population of employees of Sellerand/or its Subsidiaries that is not limited to Transferred Employees;

(ii)           (A) hire any new employee at an annual base salary of over $100,000,which employee would become a Transferred Employee at Closing, (B) terminatethe employment of any employee whose annual base salary as of the date hereofis over $100,000, if such employee would otherwise become a TransferredEmployee at Closing;

(iii)           enter into any collective bargaining or labor Contract;

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(iv)          enter into any Contract or assignment which has the effect oftransferring or licensing to any Person or otherwise extending, amending ormodifying in any material respect any Transferred IPR, unless incidental to ordinary course commercial transactionsand, in the case of distribution agreements, which are terminable within areasonable period of time;

(v)            except as required by GAAP or the SEC, revalue any of the TransferredAssets in any material respect or make any change in accounting methods,principles or practices in any material respect applicable to the TransferredAssets;

(vi)           write down or write up the value of any Transferred Inventory, ordetermine as collectible any Transferred Accounts Receivable or any partthereof which were previously considered uncollectible, or write off asuncollectible any Transferred Accounts Receivable or any part thereof, exceptin each case for write downs, write ups, and write offs in the ordinary courseof business consistent with past practice;

(vii)         pay, discharge or satisfy any claim, Encumbrance, obligation orLiability of the Business, other than (A) Permitted Encumbrances, (B) thepayment, discharge or satisfaction of claims, Encumbrances, obligations orliabilities reflected or reserved against in the Most Recent Balance Sheet or(C) in the ordinary course of business;

(viii)        other than in the ordinary course of the Business or sale of inventoryin the ordinary course, dispose of any Transferred Assets;

(ix)           create any Encumbrance on (a) any of the Transferred Assets otherthan a Permitted Encumbrance or (b) any of the Transferred IPR unless inor incidental to ordinary course commercial transactions;

(x)            enter into any Contract with respect to the Business that would either:(a) by its terms expressly require a non-cancellable payment by Seller orany of its Subsidiaries of more than $250,000 per year; or (b) bereasonably likely to cause a Seller Material Adverse Effect; 

(xi)           fail to maintain or prosecute any IPR that would be Transferred IPRbut for the failure to maintain or prosecute such IPR, other than in theordinary course of Business;

(xii)          disclose any Transferred Trade Secrets or other confidential informationconstituting Transferred IPR to Persons not bound by confidentialityobligations;

(xiii)          voluntarily terminate or materially modify any Transferred Contract orSubsidiary Contract; or

(xiv)          agree in writing or otherwise to take any of the actions described in Sections 8.2(b)(i) through 8.2(b)(xiii) above.

 
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8.3             Access to Information

Except as may be necessary or appropriate to ensurecompliance with respect to any applicable Laws and subject to anyconfidentiality obligations or applicable privileges (including privacyobligations under relevant employment law and attorney-client privilege), fromthe date of this Agreement until the Closing Date, Seller will (a) giveBuyer and its authorized representatives access to financial and operating dataand other information relating to the Transferred Business during normalbusiness hours and upon reasonable prior notice, (b) give Buyer and itsauthorized representatives reasonable access to key employees of the Business,the identities of whom and the procedures and scope of which access to bemutually agreed upon by the Parties, (c) furnish to Buyer and itsauthorized representatives such financial and operating data and otherinformation relating to the Transferred Business as Buyer may reasonablyrequest, and (c) will instruct the Seller Representatives to cooperatewith Buyer in its investigation of the Transferred Business, all for thepurpose of enabling Buyer and its authorized representatives to conduct, attheir own expense, legal, business and financial reviews, investigations andstudies of the Transferred Business in connection with this Agreement and thetransactions contemplated hereby; *provided, however*, thatnotwithstanding the foregoing, Seller shall not be required to provide anyfinancial, operating data or other information that is not currently availablethrough Seller's existing business processes or the creation of which would beunduly burdensome on Seller.  Notwithstanding the foregoing or any otherprovision of any other Operative Agreement, Buyer shall not have access to suchprice and other competitive information as may invoke antitrust or similarlegal restrictions, as determined by Seller in its reasonable judgment.  Anyaccess to Seller's Real Property shall be subject to Seller's reasonablesecurity measures and insurance requirements and shall not include the right toperform any "invasive" testing.

8.4             Books and Records

For a period of six (6) years from the Closing Date,or for such longer period as is required by applicable Laws, Buyer will permitSeller or its authorized representatives reasonable access, at Seller'sexpense, to information relating to the Transferred Business to the extentrequired by Seller to permit it to determine any matter relating to its rightsand obligations under the Operative Agreements and its compliance withapplicable Tax and financial reporting requirements, and any claim asserted inconnection with an Assumed Liability.

 

 
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8.5             Necessary Efforts; HSR Filings

(a)               Seller and its Subsidiaries and Buyer and its Subsidiaries agree totake, or cause to be taken, all actions and to do, or cause to be done, allthings necessary, proper or advisable to consummate and make effective thetransactions contemplated by the Operative Agreements and to cause theconditions to each party's obligation to close the transactions contemplatedhereby to be satisfied, including all actions necessary to obtain all licenses,certificates, permits, approvals, clearances, expirations or terminations ofapplicable waiting periods, authorizations, qualifications and orders, andincluding, for the avoidance of doubt, any actions necessary to ensurecompliance with the UK OFT Undertakings (each a "**Consent**") of anyGovernmental Authority required for the satisfaction of the conditions setforth in Section 9.3 or Section 10.3, and necessary in connection with the consummation of the transactions contemplated by the Operative Agreements.  Each of Seller and its Subsidiaries and Buyer and its Subsidiaries agree that (i) no contactwill be initiated with, or Consent sought from, any Governmental Authorityprior to the Closing Date without the written consent of the other Party (such consentnot to be unreasonably withheld, delayed or conditioned) other than withrespect to antitrust or merger control matters, and (ii) each Party willbe given prior notice of and a reasonable opportunity to consult with the otherParty regarding contacts with Governmental Authorities regarding antitrust ormerger control matters.  The Parties hereto shall cooperate fully with eachother to the extent necessary in connection with the foregoing.

(b)              Buyer and Seller shall timely and promptly make all filings orsubmissions which may be required for the satisfaction of the condition setforth in Section 9.3 or Section 10.3 by each of them inconnection with the consummation of the transactions contemplated hereby.  Infurtherance and not in limitation of the foregoing, each of Seller and Buyershall file notification and report forms under HSR or any other similarantitrust or merger control filings under applicable Laws as promptly aspracticable following the date of this Agreement and in any event no later than(i) 10 Business Days following the date of this Agreement, in the case ofnotification and report forms under HSR, and (ii) the time prescribed byapplicable Law in the case of requirements under other applicable antitrust ormerger control Laws.  In addition, Buyer and Seller agree, and shall cause eachof its Subsidiaries, as applicable, to cooperate and to use all necessaryefforts and take all actions necessary to: obtain any Consents required for theClosing, including through compliance with HSR and any other applicable Laws,to respond to any requests for information from any Governmental Authority, andnotwithstanding Section 8.5(c) below, to avoid and/or overcome anyaction, including any legislative, administrative or judicial action, and tohave vacated, lifted, reversed or overturned any judgment, injunction or otherorder (whether temporary, preliminary or permanent) that restricts, prevents orprohibits, or could restrict, prevent or prohibit, the consummation of thetransactions contemplated by this Agreement.  Without limiting the foregoing,Buyer and its Subsidiaries shall agree to divest, license, hold separate(through the establishment of a trust or otherwise) or otherwise dispose, oragree to dispose of assets as, or if, required to avoid or overcome theobjections of any Governmental Authority (each, a "**Remedial Action**");provided, however, that notwithstanding the foregoing, and, for the avoidanceof doubt, with the exception of Remedial Action in respect of the UK OFTUndertakings (which is dealt with separately in Section 8.5(d) below),nothing contained in this Agreement shall be deemed to require Buyer or any ofits Subsidiaries to take or agree to take any such action if such action wouldbe reasonably likely to have a Buyer Material Adverse Effect on a combinedbasis with the Transferred Subsidiaries after the Closing.  Each party shallfurnish to the other such necessary information and assistance as the otherparty may reasonably request in connection with the preparation of any necessaryfilings or submissions by it to any Governmental Authority.  Except asprohibited or restricted by Law, each party or its attorneys shall provide theother party or its attorneys the opportunity to make copies of allcorrespondence, filings or communications (or memoranda setting forth thesubstance thereof) between such party or its representatives, on the one hand,and any Governmental Authority, on the other hand, with respect to thisAgreement, the other Operative Agreements or the transactions contemplatedhereby or thereby.  Without in any way limiting the foregoing, the Parties willconsult and cooperate with one another, and consider in good faith the views ofone another, in connection with any analyses, appearances, presentations, memoranda,briefs, arguments, opinions and proposals made or submitted by or on behalf ofany party hereto in connection with proceedings under or relating to HSR orother antitrust or merger control Laws.
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(c)               Each of Buyer and Seller shall notify and keep the other advised as to(i) any material communication from the Federal Trade Commission (the "**FTC**"),the Antitrust Division of the United States Department of Justice (the "**DOJ**")or any other Governmental Authority regarding any of the transactionscontemplated hereby, including, for the avoidance of doubt, any communicationswith the UK Competition Authorities in relation to the UK OFT Undertakings,(ii) any litigation or administrative proceeding pending and known to suchparty, or to its knowledge threatened, which challenges, or would challenge,the transactions contemplated hereby and (iii) any event or circumstancewhich, to its knowledge, would constitute a Warranty Breach; *provided*, *however*,that the failure of Seller or Buyer to comply with this Section 0 shall not subject Seller or Buyer to any Liability hereunder in respect of any claim asserted after the relevant expiration date for the relevant representation or warranty; and *provided**further*, thatneither Buyer nor Seller may separately recover pursuant to Article 11 or otherwise for both a breach of this Section 0 and any Warranty Breach.  Subject to the provisions of Article 11, Seller and Buyer shall not take any action inconsistent with their obligations under this Agreement or, without prejudice to Buyer's rights under this Agreement, which would materially hinder or delay theconsummation of the transactions contemplated by this Agreement.

(d)              Buyer shall timely and promptly take all action necessary to ensure thatthe UK OFT Undertakings do not prevent or delay the consummation of thetransactions contemplated by this Agreement, including taking all and anyRemedial Actions or other steps required by the UK Competition Authorities.

8.6             Taxes and Costs Relating to the Porges Asset Sale

(a)               Notwithstanding any other provision of this Agreement, Buyer shallindemnify Seller and hold Seller harmless from and against any Liability forTaxes (including, without limitation, withholding and Transfer Taxes) and allcosts (including third-party costs) incurred by Porges in connection with thePorges Asset Sale.

(b)              Buyer shall also pay to Seller the following additional amounts: (i) 90%of the amount of foreign tax credits attributable to the Porges Asset Sale(such foreign tax credits, for purposes of this Agreement, shall be $7,875,000)(the "**FTC Amount**") that are determined to be unavailable to Sellerfollowing an audit of Seller or the promulgation of Treasury Regulations withfinal effect disallowing such foreign tax credits; (ii) 90% of the amount bywhich the FTC Amount is reduced by operating losses of Porges following theClosing; and (iii) 100% of the amount by which the foreign tax credits ofPorges that would have been attributable to the operating income of Porges forthe Pre-Closing Tax Period (determined under the principles of Section 8.7(a)) are reduced by the operating losses of Porges following the Closing.  For purposes of this subsection (b), operating losses shall be used first to reduce the operating income of Porges, and then to reduce the gainfrom the Porges Asset Sale.
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(c)               Seller and Buyer shall provide each other with access to all informationreasonably necessary to determine the accuracy of the amounts required to bedetermined by this Section 8.6.

8.7             Tax Matters

(a)               Returns; Indemnification; Liability for Taxes.  

(i)               Seller shall prepare and file (or cause to be prepared and filed) on atimely basis all Tax Returns with respect to Seller and its Subsidiaries forall taxable periods ending on or before the Closing Date and shall pay, andshall indemnify and hold Buyer harmless against and from (A) all Taxes ofSeller and its Subsidiaries for all taxable years or periods that end on orbefore the Closing Date; (B) all Taxes for which Seller or any of itsSubsidiaries may be liable under Treasury Regulation Section 1.1502‐6(or any similar provision of state, local or foreign law); and (C) withrespect to any taxable period commencing before the Closing Date and endingafter the Closing Date (a "**Straddle Period**") all Taxes of Seller and itsSubsidiaries attributable to the Tax period prior to and including the ClosingDate (the "**Pre-Closing Tax Period**") (the Taxes referred to initems (A), (B), and (C) of this sentence are referred to herein as "**Pre-ClosingTaxes**"); *provided*, *however*, that to the extent that any suchTaxes (i) are reflected as a Liability in the calculation of Net WorkingCapital as reflected on the Final Net Working Capital Statement, or (ii) aredescribed in Section 8.6(a) ((i) and (ii), collectively, the "**Assumed Taxes**"), such Assumed Taxes shall not be considered "Pre-Closing Taxes" hereunder, and Seller shall have no obligation to indemnify Buyer for any such Assumed Taxes. For purposes of this Agreement, the portion of any Tax that is attributable toa Pre-Closing Tax Period shall be (A) in the case of a Tax that is notbased on net income, gross income, premiums or gross receipts, the total amountof such Tax for the period in question multiplied by a fraction, the numeratorof which is the number of days in the Pre-Closing Tax Period, and thedenominator of which is the total number of days in such Straddle Period, and(B) in the case of a Tax that is based on any of net income, gross income,premiums or gross receipts, the Tax that would be due with respect to thePre-Closing Tax Period if such Pre-Closing Tax Period were a separate taxableperiod, except that exemptions, allowances, deductions or credits that arecalculated on an annual basis (such as the deduction for depreciation or capitalallowances) shall be apportioned on a per diem basis.  

(ii)              Buyer shall prepare and file (or cause to be prepared and filed) on atimely basis all Tax Returns relating to the Transferred Assets or theoperation of the Business (including all Tax Returns of the TransferredSubsidiaries) for periods ending after the Closing Date and shall pay and shallindemnify and hold Seller harmless against and from (A) all Taxes of Buyerand its Subsidiaries (including the Transferred Subsidiaries) for any taxableyear or period commencing after the Closing Date; (B) all Taxes of Buyerand its Subsidiaries (including the Transferred Subsidiaries) for any StraddlePeriod other than Pre‐Closing Taxes; (C) all withholding Taxesincurred in connection with the transactions contemplated hereby; and(D) all Assumed Taxes.
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(iii)              If, in order to properly prepare its Tax Returns or other documentsrequired to be filed with the Governmental Authorities, it is necessary that aParty be furnished with additional information, documents or records relatingto the Transferred Assets, both Seller and Buyer agree to use commerciallyreasonable efforts to furnish or make available such nonprivileged informationat the other's request, cost and expense; *provided, however*, thatneither Party shall be entitled to review or examine the Tax Returns of theother Party (other than the Tax Returns related to MML, Porges and the PorgesAsset Sale).

(b)              Refunds and Credits.  Any refunds and credits attributable to Pre‐ClosingTaxes to the extent not taken into account in the calculation of Net WorkingCapital as reflected in the Final Net Working Capital Statement shall be forthe account of Seller if properly reportable by Seller on any of itspre-Closing Tax Returns or with respect to any Pre-Closing Tax Period and anyother refunds and credits shall be for the account of Buyer.  To the extentpermitted by applicable Law, Buyer shall (or shall cause or permit itsSubsidiaries to) elect to relinquish any carryback of a Tax attribute to anyPre-Closing Tax Period.  In cases where Buyer cannot elect to relinquish suchcarrybacks, Seller agrees to pay to Buyer the net Tax benefit received bySeller or any of its Subsidiaries from the use in any Pre-Closing Tax Period ofa carryback of any Tax arising in a Post-Closing Tax Period.  If an audit orother examination of any Tax Return of Seller or its Subsidiaries for anytaxable period ending on or before the Closing Date, or of Buyer or itsSubsidiaries for any taxable period ending after the Closing Date, shall result(by settlement or otherwise) in any adjustment, the effect of which is toincrease deductions, losses or tax credits or decrease income, gains, premiums,revenues or recapture of tax credits ("**Changes**") of the other party, theaudited party will notify such other party and provide it with all necessaryinformation so that it can reflect on its Tax Returns any such Changes.  If asa result of such Changes, the other party enjoys a net Tax benefit, such partyshall pay to the audited party the amount of such net Tax benefit.

(c)               Transfer Taxes.  Notwithstanding any other provision of thisAgreement, (i) all Transfer Taxes arising in connection with the Porges Asset Sale shall be borne by Buyer as set forth in Section 8.6 of this Agreement; and (ii) all other Transfer Taxes and related fees incurred in connection with the Operative Agreements, and the transactions contemplated hereby, shall be borne equally by Buyer and Seller. To the extent reasonable and legally able to do so, Buyer and Seller shallcooperate with each other to minimize such Taxes.  The Party required by law tofile a Tax Return with respect to such Transfer Taxes shall do so within thetime period prescribed by law, and the other Party shall promptly reimburse thepaying Party for such other Party's portion of the  Transfer Taxes so paid uponreceipt of notice that such Transfer Taxes have been paid.

(d)              Post-Closing Actions by Buyer.  Following the Closing, Buyershall not make any election under U.S. or foreign Tax law, cause anyTransferred Subsidiary to pay a dividend, elect to carryback any loss orotherwise take any action that could adversely affect Seller without the priorwritten consent of Seller; provided, however, that, if requested by Seller,Buyer shall make a timely election under Section 338 of the Code, in form andsubstance satisfactory to Seller, with respect to the purchase of the EquityInterests of Porges and/or MML.
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(e)               Tax Audit Support.  In the event and for so long as any Partyactively is contesting or defending against any Tax audit or otherinvestigation, claim or proceeding relating to a taxable period ending on orprior to the Closing Date involving Seller or its Subsidiaries, each Partyshall cooperate with the other Party and its counsel in the contest or defense,make available their personnel, and provide such testimony and access to theirbooks and records as shall be necessary in connection with the contest ordefense, all at the sole cost and expense of the indemnifying Party.

8.8              Allocation of Purchase Price

The Preliminary Purchase Price shall beprovisionally allocated by Seller and Buyer mutually not later than tenBusiness Days prior to the Closing Date and shall be set forth in the formsubstantially similar to Exhibit F attached hereto (the "**PreliminaryPurchase Price Allocation**").  Not later than 30 days following thepreparation of the Final Net Working Capital Statement, the PreliminaryPurchase Price Allocation shall be adjusted by mutual agreement of the Parties(or if the parties cannot agree within such 30 days, by the CPA Firm within thefollowing 30 days) to take into account the final determined amount of thePurchase Price and the final determined values of all Transferred Assets, itbeing understood that any such adjustment shall not adjust the total cashconsideration set  forth in any of the Conveyance Documents (such adjustedallocation, the "**Purchase Price Allocation**"). Upon its completion, the Purchase Price Allocation shall become part of theAgreement.  Each of the Parties, when reporting the transactions consummatedhereunder in its own Tax Returns, shall allocate the Purchase Price paid orreceived, as the case may be, in a manner that is consistent with the PurchasePrice Allocation.  Additionally, each of the Parties will comply with, andfurnish the information required by, Section 1060 of the Code, and anyregulations thereunder.

8.9             Return of Excluded Assets

Promptly following the Closing, and in any eventwithin thirty (30) days after the Closing Date, Buyer will remit to Seller anamount of cash equal to the amount of cash on the general ledger of eachTransferred Subsidiary as of the Closing.  The remittance will be treated as areturn of Excluded Assets and not as an adjustment to the Purchase Price.  Ifat any time within 12 months following the Closing Date, Buyer becomes aware ofany other Excluded Assets that were delivered to Buyer in connection with theOperative Agreements, Buyer shall promptly notify Seller of the Excluded Assetsin its possession, and shall return (or at Seller's discretion, destroy) suchExcluded Assets, including all copies thereof.  In any case, Buyer agrees tokeep and treat all Excluded Assets as "Evaluation Material" in accordance withthe terms of the Confidentiality Agreement.  

 
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8.10         Brokers

Seller shall be responsible for, and shallreimburse, indemnify and hold harmless Buyer for, all Losses arising from aclaim by a finder or broker that it acted on behalf of Seller (or a Subsidiarythereof) in connection with the transactions contemplated hereby.  Buyer shallbe responsible for, and shall reimburse, indemnify and hold harmless Sellerfor, all Losses arising from a claim by a finder or broker that it acted onbehalf of Buyer (or a Subsidiary thereof) in connection with the transactionscontemplated hereby.

8.11         Further Assurances

From and after the Closing Date, Seller shallcooperate with Buyer and its representatives and shall execute and deliver suchdocuments and take such other actions as Buyer may reasonably request, for thepurposes of evidencing the transactions contemplated by this Agreement andputting Buyer in possession and control of all of the Transferred Assets andTransferred IPR, especially to the extent located overseas; *provided*, *however*,that notwithstanding anything herein to the contrary, nothing herein shallrequire Seller or its Affiliates to assist or cooperate with Buyer or any ofits Affiliates in connection with any actual or threatened litigation,arbitration, mediation or other alternative dispute resolution procedureregarding the Transferred Business, except to the extent required by applicableLaw or Article 11 (Indemnity), and to the extent that Seller or its Affiliates are required to do so by applicable Law (as distinguished from Article 11 (Indemnity)), Buyer shall promptly reimburse Seller for all out-of-pocket Expenses that it incurs in connection therewith.  From and after the Closing Date, the parties shall cooperate with each other and eachparty's Representatives and shall execute and deliver such documents and takesuch other actions as the other party may reasonably request, for the purposeof evidencing the transactions contemplated by this Agreement and as otherwiseset forth herein.  In addition, Buyer will make Transferred Employeesreasonably available to Seller for the purpose of obtaining, maintaining,securing and defending the Intellectual Property Rights of Seller, at Seller'sexpense.

8.12         Mail Handling

Effective as of the Closing Date, Buyer and/or itsAffiliates shall have the right to open all mail and packages delivered to itthat are addressed to Seller or any of the Transferred Subsidiaries relating tothe Transferred Business, the Transferred Assets, the Transferred IPR or theAssumed Liabilities.  To the extent that Buyer and/or any of its Subsidiariesreceives any mail or packages addressed to Seller or any of its Subsidiariesand delivered to Buyer and/or any of its Affiliates not relating to theTransferred Business, the Transferred Assets, the Transferred IPR or theAssumed Liabilities, Buyer shall promptly deliver such mail or packages toSeller.  After the Closing Date, Buyer may deliver to Seller any checks ordrafts made payable to Seller or any of its Subsidiaries that constitute aTransferred Asset, and Seller shall promptly deposit such checks or drafts,and, upon receipt of funds, reimburse Buyer within five Business Days for theamounts of all such checks or drafts, or, if so requested by Buyer, endorsesuch checks or drafts to Buyer for collection.  To the extent Seller or any ofits Subsidiaries receives any mail or packages addressed and delivered toSeller but relating to the Transferred Business, the Transferred Assets, theTransferred IPR or the Assumed Liabilities, Seller shall, or shall cause suchSubsidiaries to, promptly deliver such mail or packages to Buyer.  After theClosing Date, to the extent that Buyer or any of its Affiliates receives cashor checks or drafts made payable to Buyer that constitute an Excluded Asset,Buyer shall promptly use such cash to, or deposit such checks or drafts andupon receipt of funds from such checks or drafts, reimburse Seller within fiveBusiness days for such amount received, or, if so requested by Seller, endorsesuch checks or drafts to Seller for collection.
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8.13         Non‐Solicitation

(a)             Seller agrees that for a period of four (4) years from and after theClosing Date it shall not, and it shall cause and each of its Subsidiaries notto, without the prior written consent of Buyer, directly or indirectly, solicitto hire (or cause or seek to cause to leave the employ of Buyer or any of itsSubsidiaries) (i) any Transferred Employee in the Territory, or(ii) any Person employed by Buyer or any of its Subsidiaries in theTerritory who became known to or was identified to Seller or any of itsSubsidiaries in connection with the transactions contemplated by thisAgreement, unless, in the case of clause (i) or (ii) above, such Personceased to be an employee of Buyer and/or its Subsidiaries at least six(6) months prior to such action by Seller or any of it Subsidiaries.

(b)             Except with respect to Transferred Employees, Buyer agrees that for aperiod of four (4) years from and after the Closing Date it shall not, and itshall cause each of its Subsidiaries not to, without the prior written consentof Seller, directly or indirectly, solicit to hire (or cause or seek to causeto leave the employ of Seller or any of its Subsidiaries) (i) any Personemployed by Seller or any Subsidiary of Seller in the Territory immediatelyfollowing the Closing or (ii) any Person employed by Seller or anySubsidiary of Seller in the Territory who became known to or was identified toBuyer or any of its Subsidiaries in connection with the transactionscontemplated by this Agreement, unless, in the case of clause (i) or (ii)above, such Person ceased to be an employee of Seller and/or its Subsidiariesat least six (6) months prior to such action by Buyer or any of itsSubsidiaries.

(c)              Notwithstanding the foregoing, the restrictions set forth in Section 8.13(a) and Section 8.13(b) shall not prohibit the placement of bona fide public advertisements for employment by any party and not specifically targeted at, in the case of Seller, any Transferred Employee or any Person employed by Buyer or aSubsidiary of Buyer or, in the case of Buyer, any person employed by Seller.  Section 8.13(a) shall not apply to any Person employed outside of the United States who is hired by Seller or any Subsidiary of Seller (i) pursuant to any existing agreement with employee representatives by which Seller or anySubsidiary of Seller are bound or (ii) as a result of actions required tobe taken by Seller or any Subsidiary of Seller in order to comply with localemployment Laws.

8.14            Pre-Closing Integration Planning

During the period beginning on the date hereof andcontinuing until the Closing, the Parties shall reasonably cooperate andcommunicate with one another concerning pre-Closing communications andintegration planning communications on a country-by-country basis.  

 

  
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8.15         Confidentiality

(a)               Confidentiality Agreement.  The Confidentiality Agreement shallcontinue in full force and effect and survive the execution of this Agreement,the Closing, the consummation of the transactions contemplated hereby and/orthe termination of this Agreement for seven (7) years.  The Parties hereby agreethat the term "Evaluation Material," as used in the Confidentiality Agreementshall be deemed to include (i) all exhibits, schedules, certificates andother documents executed or delivered in connection with this Agreement, theother Operative Agreements and the consummation of the transactionscontemplated hereby and thereby, (ii) all proprietary and confidentialinformation concerning Seller and its Subsidiaries, which includes allinformation with respect to the Business, and (iii) all documents and materialscontained in Seller's data room, or otherwise furnished or made available(directly or indirectly) to Buyer or its Subsidiaries; *provided, however*,that after the Closing, with respect to Buyer, the foregoing shall not apply tosuch information that (1) is solely related to the TransferredSubsidiaries, Transferred Assets, Transferred IPR or Assumed Liabilities and(2) is not also related to any business or assets of Seller (or aSubsidiary thereof) not transferred to Buyer under this Agreement.  Inaddition, notwithstanding any other provision of the Confidentiality Agreement,and this Agreement, Buyer and its Affiliates and Seller and its Affiliates mayinclude this Agreement and the other Operative Agreements in or as an exhibitto any report, form or registration statement filed with or furnished to theSEC.  Seller agrees to treat and hold confidential any information concerningthe Business and the affairs of the Business that is not (other than by virtueof Seller's violation of this Section 0) generally available to the public; *provided*, *however*, that nothing in this Section 0 shall prohibit Seller or any of its Subsidiaries from complying with applicable Laws or the rules and regulations of any stock exchange or over the counter trading market on or through which Seller's securities aretraded.

(b)              Release of Certain Confidentiality Obligations.  Effective as ofthe Closing, Seller shall, or shall cause its applicable Subsidiary to, releasethe Transferred Employees from any confidentiality obligations they may have toSeller (or a Subsidiary thereof) with respect to trade secret, confidential andother information that relates to the Business, but only to the extent suchinformation does not also relate to any business or assets of Seller (or aSubsidiary thereof) not transferred to Buyer (or a Subsidiary thereof) underthis Agreement.

8.16         Non-Competition

(a)               Seller agrees that for a period commencing on the Closing Date andterminating on the seventh (7th) anniversary of the Closing Date,Seller will not, and will cause its Subsidiaries and Affiliates not to, engage,directly or indirectly, in a Competing Business anywhere in the Territory.  Theforegoing restrictions will terminate in the event of a Change of Control ofSeller.  The foregoing restrictions are reasonable and appropriate, do notexceed the protection necessary to secure the goodwill purchased, and do notplace undue hardship on Seller.  
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(b)              The remedy at law for any breach of the foregoing will be inadequate andBuyer, in addition to any other relief available to it, shall be entitled totemporary and permanent injunctive relief without the necessity of provingactual damages.  If any provisions of any restrictive covenant containedherein, should be deemed to exceed the limitations allowed by applicable Law,then such provision shall be reformed to provide the maximum limitationspermitted.  

(c)               Notwithstanding the foregoing, the provisions of this Section 8.16 shall not restrict Seller or any Subsidiaries of Seller from acquiring and thereafter operating any Business Competitor (an "**Acquired Entity**") so long as (a) Seller or such Subsidiary, within three (3) monthsafter such acquisition, offer to enter into good faith discussions forforty-five (45) days with Buyer for the purpose of providing Buyer theopportunity to (i) purchase the Competing Business from Seller or itsSubsidiaries, or (ii) enter into a joint venture, distribution agreementor similar agreement with Seller or its Subsidiaries with respect to theCompeting Business, with closing of a purchase (in (i)) or execution of anagreement (in (ii)) to occur within eighteen (18) months following theacquisition by Seller or its Subsidiaries of the Acquired Entity and(b) if Seller or such Subsidiary and Buyer fail to (i) consummate atransaction resulting in a purchase of the Competing Business by Buyer, or(ii) enter into a joint venture, distribution agreement or similaragreement with respect to the Competing Business after offering to enter intogood faith discussions with Buyer for that purpose as contemplated byclause (a) above, Seller or such Subsidiary shall offer to enter into goodfaith discussions for forty-five (45) days with Buyer for the purpose ofproviding Buyer the opportunity to purchase the Competing Business from Selleror its Subsidiaries, or enter into a joint venture, distribution agreement orsimilar agreement with Buyer with respect to the Competing Business, if theterms offered are more favorable to those terms previously offered to the Buyerpursuant to clause (a) above, prior to entering into a similar arrangementwith a third party.

8.17           Real Estate Matters

(a)             Real Property Lease Assignments.

(i)               Promptly following execution of this Agreement, Seller shall contact theLandlords under the Assigned Leases and seek each Landlord's consent to theassignment of the applicable Assigned Lease to Buyer and a release of Sellerfrom further liability under the applicable Assigned Lease.  If Seller obtainsprior to the Closing Date such consent, Seller shall assign to Buyer and Buyershall accept from Seller an assignment of such Assigned Lease in accordancewith Section 3.2 hereof (the "**Real Property Lease Assignments**").  Any such Real Property Lease Assignment shall be effective on the Closing Date and shall be on the terms of the lease assignment form reasonably acceptable toBuyer and Seller.
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(ii)           Seller shall use commercially reasonable efforts to obtain the consentsand releases set forth in clause (i) above, but shall not be required tocommence judicial proceedings for a declaration that a consent has beenunreasonably withheld, delayed or conditioned.  Seller shall have the right, inits sole and absolute discretion, but shall not be required, to pay anyadditional consideration or provide any additional security or guarantees tothe Landlords.  Buyer shall cooperate with Seller in attempting to obtain the consentsand releases set forth above, including (i) providing financialstatements, references and additional security and/or guarantees as may berequested by the relevant Landlords, (ii) entering into any amendments tothe Leases as may be requested by the relevant Landlords or (iii) enteringinto direct Leases of the applicable premises leased under an Assigned Lease(the "**Assigned Lease Premises**") with the relevant Landlords, ifrequested by such Landlords.  Notwithstanding anything to the contrary in thisAgreement, if the Landlord under any Assigned Lease conditions its grant of aconsent (including by threatening to exercise a "recapture" or othertermination right) upon, or otherwise requires in response to a notice orconsent request regarding this Agreement or any Operative Agreement, thepayment of a consent fee, "profit sharing" payment or other consideration(including increased rent payments), or the provision of additional security(including a guaranty), Buyer shall be solely responsible for making all suchpayments or providing all such additional security.  Notwithstanding anythingto the contrary in this Agreement, in the event that Seller makes any suchpayments, Buyer shall promptly reimburse Seller for such amounts.  Buyer shallnot, however, communicate directly with any of Seller's Landlords without theprior written consent of Seller.

(iii)           If, despite the efforts of the parties as set forth in clauses (ii)and (iii) above, a Landlord of an Assigned Lease Premises fails to consent tothe assignment of the applicable Assigned Lease of such Assigned Lease Premisesprior to the Closing Date, subject to Section 8.17(a)(iv) below:

(1)           Buyer shall be entitled to occupy the relevant Assigned Lease Premisesas a licensee upon the terms and conditions contained in Seller's AssignedLease of such Assigned Lease Premises.  Such license shall not be revocable dueto the relevant Landlord's failure to consent, unless (A) the relevantLandlord formally, unconditionally refuses to consent or (B) anenforcement action or forfeiture by the relevant Landlord due to Buyer'soccupation of such Assigned Lease Premises cannot, in the reasonable opinion ofSeller, be avoided other than by requiring Buyer to immediately vacate therelevant Assigned Lease Premises.  In either such event, Seller may terminatethe license by delivering written notice to Buyer, and Buyer shall vacate therelevant Assigned Lease Premises immediately or by such other date as may bespecified in a notice served by Seller.  Buyer shall be solely responsible for,and shall indemnify, defend, protect and hold harmless Seller from, all losses,costs, damages, claims and liabilities incurred by Seller or Buyer as aconsequence of Buyer's occupation of such Assigned Lease Premises, including asa result of any enforcement action taken by the relevant Landlord with respectto any breach by Seller of the relevant Assigned Lease in permitting Buyer toso occupy the relevant Assigned Lease Premises without obtaining the required consent. Buyer shall not be entitled to make any claim or demand against, or obtainreimbursement from, Seller with respect to any costs, losses, claims,liabilities or damages incurred by Buyer as a consequence of being obliged tovacate an Assigned Lease Premises or in obtaining alternative premises,including any enforcement action which a Landlord may take against Buyer.
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(2)              whether or not Buyer occupies such Assigned Lease Premises as licenseeas provided above, Buyer shall, effective as of the Closing Date, (A) paySeller all rents, service charges, insurance premiums and other sums payable bySeller under the relevant Assigned Lease of the Assigned Lease Premises, (B) observeand perform all of Seller's covenants, obligations and conditions contained inthe relevant Assigned Lease of the Assigned Lease Premises and (C) indemnify,defend, protect and hold harmless Seller from and against all losses, costs,claims, damages and liabilities arising on account of any breach thereof byBuyer.  Immediately upon receipt of the relevant Landlord's consent to theassignment of an Assigned Lease Premises, as set forth above, Buyer and Sellershall enter into a Real Property Lease Assignment with respect to such AssignedLease Premises. 

(iv)           If, despite the efforts of the parties as set forth above, a Landlord ofan Assigned Lease Premises formally, unconditionally refuses to consent to theassignment of the applicable Assigned Lease:

(1)              Without limiting Seller's rights as set forth in subparagraphs (2) and(3) below, Seller may by written notice to Buyer elect to apply to the relevantLandlord for consent to sublease all of the relevant premises to Buyer for theremainder of the relevant Assigned Lease term at a rent equal to the rent fromtime to time under the relevant Assigned Lease, but otherwise on substantiallythe same terms and conditions as the relevant Assigned Lease and pursuant tothe terms of a reasonable sublease form prepared by Seller.  If Seller makessuch an election after the Closing Date (or before the Closing Date, if theLandlord consent is not received before the Closing Date), the provisions of Section 8.17(a)(iii) will apply, except, on the grant of the consent required to sublease the Assigned Lease Premises in question, Seller shall sublease to Buyer the relevant Assigned Lease Premises as set forth herein.  If Seller makessuch an election before the Closing Date and the relevant Assigned Leaseconsent is obtained before the Closing Date, Seller shall sublease to Buyer therelevant Assigned Lease Premises on the Closing Date as set forth above. 

(2)              If the Landlord formally, unconditionally refuses such consent prior tothe Closing Date, Seller may elect by written notice to Buyer to delete therelevant Assigned Lease from the term "Assigned Leases" hereunder.  In suchcase, on the Closing Date, Seller shall not assign or sublease such premises toBuyer, and Buyer shall vacate the relevant premises.  Buyer shall not beentitled to make any claim or demand against or obtain reimbursement fromSeller with respect to any costs, losses, claims, liabilities or damagesincurred by Buyer as a consequence of being obliged to vacate the applicablepremises or obtaining alternative premises.

(b)           Space-Sharing Arrangements.  Buyer and Seller agree to negotiatein good faith the space-sharing arrangements at those facilities to be sharedby Buyer and Seller or their respective Subsidiaries following the Closing,which arrangements will be on commercial terms equivalent to those that couldbe obtained in reasonable arms length market transactions, and with respect tothe sublease of the properties located at 201 and 301 Mentor Drive, SantaBarbara, California 93111, arrangements substantially on the terms set forth onSchedule 8.17(b).

(c)             Casualty.  Buyer and Seller shall grant and accept the leases,assignments, subleases or licenses of the premises as described in this Section 8.17, regardless of any casualty damage or other change in the condition of the applicable premises.  In addition, in the event that any Assigned Lease is terminated prior to the Closing Date, notwithstanding anything tothe contrary in this Agreement, including Section 3.2, (a) Seller or its applicable Subsidiary shall not be required to assign such premises, (b) Buyer or its applicable Subsidiary shall not be required to accept an assignment of such premises and (c) neitherparty shall have any further liability with respect to such premises hereunder.
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8.18           Licensed Patent Schedule

Without limiting the definition of Licensed Patentsset forth in Section 1.94, if prior to the fifth (5th) anniversary of the Closing Date there is an inaccuracy with respect to Schedule 1.94 such that the representation set forth in Section 5.11 with respect to Licensed IPR was not true and correct as of the Closing Date, then, notwithstanding anything to the contrary set forth herein, as Buyer's sole and exclusive remedy with respect to the breach ofthe representation set forth in Section 0, on Buyer's written request, Seller shall add to such Patents as may be owned and licensable by Seller to Schedule 1.94 (and such Patents shall be deemed for all purposes as if such added Patents were on such Schedule as of the Closing Date).

8.19           Name Change

(a)              On or promptly after the Closing Date, Seller shall use its commerciallyreasonable efforts to cause a change of the following corporate names with theapplicable Secretary of State in such a way as to allow Buyer to qualify andregister to form a corporation under the following names: MillsBiopharmaceuticals and Selene (together, the "**Transferred Names**"), andshall execute and deliver all documents, certificates or other evidencerequired by the applicable Secretary of State to allow Buyer to reserve suchname and establish entities with the applicable Secretary of State bearing suchnames.  On or promptly after the Closing Date, Seller shall use itscommercially reasonable efforts to change the Transferred Names by filings withthe applicable Secretary of State as reasonably requested by Buyer to giveBuyer the same rights as Seller had to the Transferred Names immediately priorto the Closing.

(b)              On or promptly after the Closing Date, Buyer shall use its commerciallyreasonable efforts to cause a change of the corporate name of each TransferredSubsidiary that has "Mentor" as part of its corporate name with the applicableGovernmental Authority in such a way so that "Mentor" is no longer part of thecorporate name.

8.20            Business Permits

Beginning on the date hereof and ending 180 daysfollowing the Closing Date, Seller agrees that it shall (or, as applicable,cause its relevant Subsidiary to) use its commercially reasonable efforts toassist Buyer to effect the assignment, transfer or renewal of, or where applicable,re‐application for, the Business Permits.  Such assistance shall includecooperating with the gathering of information to be provided to the applicableGovernmental Authority and responding to such other reasonable requests as aremade by Buyer; *provided*, *however*, that Seller and itsSubsidiaries shall not be required to incur any more than a nominal cost inproviding such assistance and shall not be responsible for the payment of anyBusiness Permit fees or related costs.

 
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8.21         Environmental Insurance

Buyer and Seller agree to cooperate in good faith toobtain, effective as of the Closing, the environmental insurance policiesdescribed on Schedule 8.21 naming Buyer and its relevantSubsidiaries as the named insureds and Seller and its relevant Subsidiaries asadditional named insureds ("**Environmental Insurance**").  Buyer and Selleragree and acknowledge that Buyer and Seller shall equally bear the cost of theEnvironmental Insurance policy premium up to a total amount of $300,000, andSeller shall pay the full cost of any excess.  Buyer and Seller respectivelyshall complete any application and such other documents as are necessary toobtain the Environmental Insurance.  Buyer and Sellershall provide such additional information as may be required by the insurerfollowing the date hereof.

8.22         Transition Services Agreement

From the date hereof until the Closing, Buyer andSeller agree to negotiate in good faith enhancements to the Transition ServicesAgreement that are mutually beneficial to both Parties.

8.23         Product Liability

Buyer hereby agrees to pay Seller $300,000 per yearfor a period of seven years, to be paid in equal amounts on a semi-annual basiswith the first payment to occur on the six month anniversary of the ClosingDate, in connection with Product Liability Claims that constitute ExcludedLiabilities.  Buyer shall cooperate with Seller in Seller's defense of anyProduct Liability Claim that constitutes an Excluded Liability, and Sellershall have reasonable access to the books, records and personnel which arepertinent to the defense and which are in the possession or control of Buyer. Seller shall cover the reasonable expenses of Buyer for such cooperationconsistent with Seller's past practice.

8.24         Supply of SMEC Products; UK Marks

(a)             Each of the Parties shall use all reasonable efforts to negotiatebinding definitive agreements with terms contained in the term sheet enteredinto among the Parties and Rochester Medical Corporation set forth in Schedule8.24(a) and upon other commercially reasonable terms.

(b)             In the event that, as of the Closing Date, the Parties were unable toreach the binding definitive agreements described in Section 8.24(a), the Parties agree that, notwithstanding anything to the contrary contained herein (including in the Schedules):

(i)           the existing Male External Catheter ("**MEC**") supply arrangementsto the extent pertaining to the supply of Transfix products from Seller to MMLwith respect to the UK will automatically terminate as of and subject to theClosing;
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(ii)           Buyer and Seller will enter into a new agreement for the supply bySeller and purchase by Buyer of Silicone Male External Catheters ("**SMEC**")products, currently manufactured by Seller in its manufacturing facility inAnoka, Minnesota (the "**Anoka Facility**"), for sale by Buyer worldwideother than in the UK, for five (5) years from the Closing Date;

(iii)          Buyer and Seller will continue the ExistingSupply Agreement for distribution and sale of silicone and latex Male ExternalCatheter products in the UK ("**UK MEC Products**") until its expiration;

(iv)          with respect to the new supply agreement referred to in clause (ii)above, (A) the terms of the supply agreement will be on commercially reasonableterms that are substantially similar (other than with respect to territory,price and product volumes) as that contained in the Existing Supply Agreement,(B) pricing under such supply agreement will be intended to cover only Seller'stotal fully burdened costs of supporting the manufacture and supply of suchproducts to Buyer without realizing a profit therefrom and, accordingly, theprice for such products charged by Seller to Buyer for such products will beall costs and expenses to support the manufacture and supply of such products, and(C) Buyer shall provide Seller with certain manufacturing support functions andservices;

(v)           the Existing Supply Agreement shall be assignable to a third party inconnection with Buyer's sale of Buyer's UK MEC Business (excluding MECsdeveloped independently by Buyer);

(vi)          during the term of the new supply agreement described in clause (ii)above, Seller will not transfer the manufacturing capacity (other than as apart of a Change of Control of Seller) of the Anoka Facility without theconsent of Buyer, which shall not be unreasonably withheld, delayed orconditioned (it being understood that it will be unreasonable to withholdconsent if the transferee is capable of continuing the supply agreementsreferred to in clauses (ii) and (iii) above and agrees to honor suchagreements); 

(vii)         Seller's obligations in Section 8.16 (Non-competition) will be deemed hereby to be amended to provide that the developing, manufacturing, marketing, selling or distributing of SMECs (only) manufactured in the Anoka Facility shall not be considered a"Competing Business" or otherwise violate the covenants contained therein;

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(viii)           Seller shall (A) retain ownership of all rights in the UK in the CLEARADVANTAGE Mark, the FREEDOM CATH Mark, the FREEDOM PLUS Mark, the TRANSFIX Markand the UK registration of theTRANSFIX Mark (UK Reg. No. 2,201,911) (and the associated goodwill)(collectively, the "**Retained MEC Marks**") and (B) receive from Buyer, andBuyer shall grant to Seller, after the expiration or other termination of theExisting Supply Agreement, a paid up, royalty free, perpetual, transferable,irrevocable, exclusive (including as to Buyer) trademark license to use the FREEDOM Mark (including withrespect to any registration thereof) in the UK (the "**Licensed MEC Mark**"and, collectively with the Retained MEC Marks, the "**UK MEC Marks**") inconnection with all UK MEC Products.  Buyer shall continue to maintain theexclusive sales, marketing and distribution rights to the UK MEC Marks for usewith the UK MEC Products pursuant to the Existing Supply Agreement for theremaining term of the Existing Supply Agreement.  At the expiration or othertermination of the Existing Supply Agreement for any reason, Buyer's rights inand to the UK MEC Marks for use with UK MEC Products shall cease. The sale,distribution or other use of the UK MEC Marks in connection with UK MECProducts shall not be considered a "Competing Business" or otherwise violatethe covenants contained in Section 8.16. If Seller retains ownership ofthe Retained MEC Marks pursuant to this paragraph, the Parties agree to amendthe Schedules as appropriate to reflect Seller's retention thereof.  

(ix)           For the avoidance of doubt, there shall be no restrictions on Seller'sright to use the UK MEC Marks retained by or licensed to Seller pursuant to Section**Error! Reference source not found.** in connection with the UK MECbusiness. Buyer acknowledges and agrees that Seller intends to sell the UK MECbusiness to a third party and that accordingly any rights in the UK MEC Marksretained by or licensed to Seller will be transferred to such purchaser of theUK MEC Business.  

(x)           Any allocation of rights in, and use of, the UK MEC Marks will besubject to all requirements of UK Law, including those Laws that pertain to theuse of trademarks.

(c)               Notwithstanding anything to the contrary contained herein (including inthe Schedules), Seller shall in any event retain all rights in the UK in theMENTOR CLEAR ADVANTAGE Mark and the UK registration of the MENTOR CLEARADVANTAGE Mark (UK Reg. No. 1,494,286) (and the associated goodwill)(collectively, the "**MENTOR CLEAR ADVANTAGE Mark**") and the MENTOR CLEARADVANTAGE Mark shall be deemed an Excluded Asset.  Following the Closing,Seller shall, and shall cause its Subsidiaries to, suspend the use of theMENTOR CLEAR ADVANTAGE Mark immediately following the Closing and in Seller'sdiscretion either terminate the UK registration of the MENTOR CLEAR ADVANTAGEMark or allow such registration to lapse when it comes up for renewal. Notwithstanding the foregoing, if at the Closing Buyer does not purchase fromSeller all products in inventory (if any) that bear the MENTOR CLEAR ADVANTAGEMark, then following the Closing Seller shall be entitled to sell, transfer orotherwise dispose of those products that it retains.  In addition, followingthe Closing, Seller agrees that it will not take any action to enforce itsrights under the MENTOR CLEAR ADVANTAGE Mark against Buyer and, if thetransactions between the Parties and Rochester Medical Corporation contemplatedby Section 8.24(a) are consummated, Rochester Medical Corporation.

8.25         Escrow Agreement

The Parties agree to negotiate in good faith the terms ofan escrow agreement (the "**Escrow Agreement**") that, together with thisAgreement, will govern the Escrow Fund.

8.26         Porges Asset Sale

The Parties will effect the Porges Asset Sale inaccordance with the terms of this Agreement, provided that the closing of thePorges Asset Sale will take place one day prior to the Closing Date.
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8.27         ABISS

As promptly as practicable following the executionhereof, Seller agrees to work in good faith to obtain the consent of Analytical Biosurgical Solutions ("**ABISS**") to the assignment to Buyer of thatcertain Exclusive Supply Agreement dated as of January 31, 2005, between Seller, Porges and ABISS (the "**ABISS Agreement**"), to the extent such consentis required to effect the assignment thereof.  In the event such consent toassignment is required and Seller is unable to either obtain the consent ofABISS or provide the benefits of the ABISS Agreement to Buyer as contemplatedby Section 8.1, Seller will: (i) use its commercially reasonable effortsto find a substitute manufacturer that agrees, and is ready, willing and able,to deliver substantially similar services to Buyer as are provided by ABISS toSeller as of the Closing Date pursuant to the terms of the ABISS Agreement, and(ii) indemnify and hold harmless Buyer in accordance with the provisions of Article11 hereof (including Section 11.6, but without regard to thelimitation on recovery for consequential damages provided for in Section11.5 and Section 13.11, which shall not apply in such event) for anyLosses arising out of Seller's failure to obtain such consent or provide suchbenefits that are incurred by Buyer during the period from the Closing Datethrough the earliest of (A) the date Seller is able to obtain such consent, (B)the date Seller is able to provide such benefits and (C) the date Buyer orSeller finds a substitute manufacturer pursuant to clause (i) above.

8.28         Intercompany Contracts and Balances

At or before the Closing, Seller will, and will causeeach of its Subsidiaries to, terminate all intercompany Contracts, receivablesand payables between (i) Seller and its Retained Subsidiaries (as definedbelow), or any of them, on the one hand, and (ii) the Transferred Subsidiaries(other than Mentor Development Limited Partnership), or any of them, on theother hand, except in each case for amounts payable to or receivable from (x)the Retained Subsidiaries, or any of them, on the one hand and (y) theTransferred Subsidiaries (other than Mentor Development Limited Partnership),or any of them, on the other hand.  "**Retained Subsidiaries**" means allSubsidiaries of Seller other than the Transferred Subsidiaries.  

**Article 9CONDITIONSPRECEDENT TO BUYER'S OBLIGATION TO CLOSE**

All obligations of Buyer toeffect the Closing hereunder are subject to the satisfaction at or prior to theClosing of the conditions precedent that follow, any one or more of which maybe waived in writing, in whole or in part, exclusively by Buyer in its solediscretion:

9.1             Seller Closing Deliverables

Seller shall have made all the deliveries requiredto be made by Seller pursuant to Section 3.2.

 
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9.2             Performance

Seller and/or its Subsidiaries shall have performedand complied in all material respects with each of the agreements, covenantsand conditions contained in this Agreement that are required to be performed orcomplied with by Seller and/or its Subsidiaries at or prior to the Closing.

9.3             Regulatory Approvals

All Governmental Actions pursuant to HSR and thoseset forth on Schedule 9.3, shall have been obtained and shall remain in full force and effect and all statutory waiting periods in respect thereof shall have expired.

9.4             No Injunction or Restraints; Illegality

No provision of any applicable Law (other than theUK OFT Undertakings) shall have been enacted, entered, promulgated or enforcedby any Governmental Authority that prohibits, restrains, enjoins, or restrictsthe consummation of the transactions contemplated hereby in any materialrespect and no litigation or proceeding shall be pending by any GovernmentalAuthority seeking to prohibit, restrain, enjoin or restrict the consummation ofthe transactions contemplated hereby in any material respect which wouldreasonably be expected to succeed.

9.5             Officer's Certificate

(a)               Buyer shall have received at the Closing, with respect toSeller, a certificate, dated as of the Closing Date, of an appropriate officerof Seller certifying that the conditions set forth in Sections 9.2, 9.6 and 9.7 have been satisfied.

9.6             Representations and Warranties

The representations and warranties set forth in Article 5 shall be true and correct (without giving effect to any qualification as to materiality or Seller Material Adverse Effect contained in any specific representation or warranty) on the Offer Date and as of the ClosingDate as though such representations and warranties were made on and as of theClosing Date (*provided* that those representations and warranties whichaddress matters only as of a particular date shall have been true and correctonly on such date), except as would not, individually, or in the aggregate,constitute or be reasonably likely to constitute a Seller Material AdverseEffect.

9.7             No Seller Material Adverse Effect

There shall not have occurred and be continuing aSeller Material Adverse Effect.

9.8             Transition Services Agreement

The Parties shall have executed and delivered theTransition Services Agreement.
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**Article 10CONDITIONSPRECEDENT TO SELLER'S OBLIGATIONS TO CLOSE**

All obligations of Seller toeffect the Closing hereunder are subject to the satisfaction at or prior to theClosing of the conditions precedent that follow, any one or more of which maybe waived in writing, in whole or in part, exclusively by Seller:

10.1         Buyer Closing Deliverables

Buyer shall have made all the deliveries required tobe made by Buyer pursuant to Section 3.3.

10.2         Performance

Buyer and/or its Subsidiaries shall have performedand complied in all material respects with each of the agreements, covenantsand conditions contained in this Agreement that are required to be performed orcomplied with by Buyer and/or its Subsidiaries at or prior to the Closing.

10.3         Regulatory Approvals

All Governmental Actions pursuant to HSR and thoseset forth on Schedule 9.3, including those in jurisdictions outside the United States, shall have been obtained and shall remain in full force and effect and all statutory waiting periods in respect thereof shall have expired.

10.4         No Injunction or Restraints; Illegality

No provision of any applicable Law shall have beenenacted, entered, promulgated or enforced by any Governmental Authority thatprohibits, restrains, enjoins, or restricts the consummation of the Transfer inany material respect and no litigation or proceeding shall be pending by anyGovernmental Authority seeking to prohibit, restrain, enjoin or restrict theconsummation of the Transfer in any material respect which would reasonably beexpected to succeed.

10.5         Officer's Certificate

Seller shall have received at the Closing, withrespect to Buyer, a certificate signed by an appropriate officer of Buyer datedthe Closing Date certifying that the conditions set forth in Sections 10.2, 10.6 and 10.8 have been satisfied.

 
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10.6         Representations and Warranties

The representations and warranties set forth in Article 6 shall be true and correct (without giving effect to any qualification as to materiality or Buyer Material Adverse Effect contained in any specific representation or warranty) on the Offer Date and as of the ClosingDate as though such representations and warranties were made on and as of theClosing Date (*provided* that those representations and warranties whichaddress matters only as of a particular date shall have been true and correctonly on such date), except as does not, individually, or in the aggregate,constitute or would reasonably be likely to constitute a Buyer Material AdverseEffect.

10.7         Sufficient Funds

Buyer shall have sufficient funds to pay thePurchase Price.

10.8         No Buyer Material Adverse Effect

There shall not have occurred and be continuing aBuyer Material Adverse Effect.

10.9         UK OFT Undertakings

The UK OFT shall not have decided that the UK OFTUndertakings prevent or delay the consummation of the transactions contemplatedby this Agreement.

**Article 11INDEMNITY**

11.1         Survival

Therepresentations and warranties of the Parties set forth in this Agreement or inany instrument delivered pursuant hereto shall survive for 18 months after the Closing Date; *provided,however*, that (i) the representations and warranties of Seller setforth in Section 5.20 (Products Liability) shall survive for 12 months after the Closing Date, and (ii) the representations and warranties of Seller set forth in Section 5.1 (Organization and Authority (other than the last sentence of Section 5.1(a) and the last sentence of Section 0 concerning qualification of as a foreign corporation), Section 5.2 (Transferred Subsidiaries, Capitalization), Section 5.5 (No Broker), the first sentence of Section 5.15(c) (Title to Real Property) and Section 5.25 (Sufficiency) (such representations and warranties in this clause (ii), collectively, the "**Structural Representations**") and the representations and warranties of Buyer set forth in Section 6.1 (Organization of Buyer), Section 6.2 (Authorization) and Section 6.6 (No Broker) shall survive until the tenth (10th) anniversary of the Closing Date; *provided further* that the foregoing time limitation shall not apply to any claim for which a good faith writtennotice meeting the requirements set forth in Section 11.4(a) has been delivered prior to such date.  All covenants that by their terms are to be performed after the Closing shall survive the Closing.

 
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11.2         Buyer Indemnification

Subject to the limitations set forth in this Article 11, and as otherwise expressly set forth herein, Buyer hereby agrees to indemnify Seller, Seller's Affiliates and the Seller Representatives (the "**Seller Indemnified Parties**"), against and agrees to hold theSeller Indemnified Parties harmless from any Loss incurred or suffered by theSeller Indemnified Parties arising out of or related to (a) a WarrantyBreach by Buyer (*provided* that, in the event of any such breach orinaccuracy, for purposes of determining the amount of any Loss no effect willbe given to any qualification as to "material," "materiality," "materialadverse effect" or a "Buyer Material Adverse Effect" contained therein),(b) a Covenant Breach by Buyer, (c) the Assumed Liabilities, or (d) any(formal or informal) investigation or inquiry by the UK Competition Authoritiesin relation to the UK OFT Undertakings to the extent that any suchinvestigation or inquiry prevents or delays the consummation of thetransactions contemplated by this Agreement.

11.3         Seller Indemnification

(a)             Subject to the limitations set forth in this Article 11, and as otherwise expressly set forth herein, Seller hereby agrees to indemnify Buyer and Buyer's Subsidiaries, and their respective Affiliates, officers, directors, agents, representatives, successors, assigns,partners and employees (the "**Buyer Indemnified Parties**") against andagrees to hold the Buyer Indemnified Parties harmless from any Loss incurred orsuffered by the Buyer Indemnified Parties arising out of or related to(i) a Warranty Breach by Seller (*provided* that, in the event of anysuch breach or inaccuracy, for purposes of determining the amount of any Lossno effect will be given to any qualification as to "material," "materiality,""material adverse effect" or a "Seller Material Adverse Effect" containedtherein); (ii) a Covenant Breach by Seller; (iii) theExcluded Liabilities; (iv) any failure to comply with Laws relating tobulk transfers that are applicable to the sale of the Transferred Assets; (v)Seller's Special Environmental Indemnity pursuant to Section 0; or (vi) the matters identified on Schedule 11.3(a).

(b)             Notwithstanding anything herein to the contrary, Seller shall haveno Liability with respect to indemnification under this Agreement due to aWarranty Breach until the aggregate amount of Qualifying Losses (as definedbelow) incurred by the Buyer Indemnified Parties exceeds $1,000,000 (the "**Threshold**"),in which case the Buyer Indemnified Parties shall be entitled to seek compensation for all such Qualifying Losses.  A Lossshall not be a "Qualifying Loss" eligible to be counted toward the Thresholdunless such Loss, standing alone or in the aggregate with other Losses forsubstantially similar matters (over any time period during the survival periodof the relevant representations and warranties), equals or exceeds $100,000, inwhich case it shall be counted from the first dollar.  Notwithstanding theforegoing, any claims for a Warranty Breach with respect to StructuralRepresentations shall not be subject to the foregoing Threshold and QualifyingLoss limitations.

(c)              Notwithstanding anything herein to the contrary, in no event shallSeller be liable for indemnification under this Agreement (i) for anyLosses due to Warranty Breaches (other than with respect to StructuralRepresentations), pursuant to this Article 11 or otherwise, for any amounts, individually or in the aggregate, in excess of 15% of the Purchase Price or (ii) for any Losses due to Warranty Breaches relating to Structural Representations, pursuant to this Article 11 or otherwise, for any amounts, individually or in the aggregate, which, when taken together with amounts paid for Losses with respect to Warranty Breaches pursuant to clause (i), exceed the Purchase Price.
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(d)              Seller shall indemnify the Buyer Indemnified Parties for Seller'sSpecial Environmental Indemnity.  The term "**Seller's Special EnvironmentalIndemnity**" shall mean the following:

(i)              Minneapolis, Minnesota.  Seller shall indemnifythe Buyer Indemnified Parties for Losses incurred with respect to EnvironmentalClaims arising out of Environmental Conditions existing as of the Closing inthe soil and/or groundwater on, or migrating on or before the Closing from, theTransferred Real Property or the real property that is leased pursuant to theAssigned Leases located in Minneapolis, Minnesota including those described inthat certain Phase I Environmental Site Assessment - Mentor Corporation, 1401,1499, 1525, 1601 and 1615 West River Road North, Minneapolis, Minnesota ("**MinneapolisProperty**"), prepared by GaiaTech and dated February 2006 ("**MinneapolisEnvironmental Losses**"), on the following terms and conditions:

(1)              The Minneapolis Environmental Losses must originate from a third Personclaim including any claim of a Governmental Authority (i.e. other than a directclaim brought by any Buyer Indemnified Party) ("**Minneapolis Claim**").

(2)              Buyer and its Subsidiariesagree not to voluntarily perform or permit to be performed any soil orgroundwater testing of any kind or nature on the Minneapolis Property unlessrequired by a Governmental Authority pursuant to Environmental Laws.  If such voluntarytesting is performed except as permitted in the previous sentence, theindemnity obligations of Seller in this Section 11.3(d)(i) shall be null and void and of no further force and effect.

(3)              Seller shall only be required to indemnify for any MinneapolisEnvironmental Losses suffered by any of the Buyer Indemnified Parties to theextent such Losses are incurred as a result of a requirement of a GovernmentalAuthority pursuant to Environmental Laws or, in the event of a claim by anyother third Person, to the extent it is reasonable and necessary to incur suchLosses pursuant to Environmental Laws.

(4)              Losses covered under this Section 11.3(d)(i) shall not include diminution in property value of the Minneapolis Property.

(5)              Notwithstanding anything to the contrary in this Agreement, theMinneapolis Environmental Losses shall only include those Losses arising undera Minneapolis Claim that has been made on or before that date which is five (5)years following the Closing Date.
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(ii)             Other Business Properties.  Seller shall indemnify the BuyerIndemnified Parties for one half of all Losses (other than Seller CausedEnvironmental Losses, which are addressed in Section 11.3(d)(iii) below) incurred with respect to Environmental Claims arising out of Environmental Conditions existing as of the Closing in the soil and/or groundwater on, or migrating on or before the Closing from or to, all propertiesowned, leased or occupied as of the date hereof by Seller or any of Seller'sSubsidiaries in connection with the Business, excluding the MinneapolisProperty covered in Section 11.3(d)(i) above ("**Other Business Property**" with the Losses in this Section 0 referred to as "**Other BusinessProperty Environmental Losses**"), on the following terms and conditions:

(1)            The Other Business Property Environmental Losses must originate from athird Person claim including any claim of a Governmental Authority (i.e. otherthan a direct claim brought by any Buyer Indemnified Party) ("**Other BusinessProperty Environmental Claim**").

(2)            Buyer and its Subsidiaries agree not to voluntarily perform or permit tobe performed any soil or groundwater testing of any kind or nature on the OtherBusiness Property, except: (i) as required by a Governmental Authoritypursuant to Environmental Laws; or (ii) with respect to the Real Propertylocated at Avenue Edmond Rostand, Lieu-Dit Le Pontet, Sarlat-La-Caneda, Franceas further described in that certain Phase I Environmental Site Assessmentprepared by GaiaTech dated February 2006 (the "**Sarlat Property**"), whichtesting occurs after the first anniversary of the Closing Date and then only atthe request of a potential buyer in connection with a bona fide proposed saleof the Sarlat Property.  If such voluntary testing is performed, except aspermitted in the previous sentence, the indemnity obligations of Seller in thisSection 0 shall be null and void and of no further force and effect as to each particular legal parcel of Real Property upon which such testing was performed. 

(3)             Seller shall only be required to indemnify for any Other BusinessProperty Environmental Losses suffered by any of the Buyer Indemnified Partiesto the extent such Losses are incurred as a result of a requirement of aGovernmental Authority pursuant to Environmental Laws or, in the event of aclaim by any other third Person, to the extent it is reasonable and necessaryto incur such Losses pursuant to Environmental Laws.

(4)             Losses covered under this Section 0 shall not include diminution in property value of the relevant Other Business Property.

(5)             Notwithstanding anything to the contrary in this Agreement, the OtherBusiness Property Environmental Losses shall only include those Losses arisingunder an Other Business Property Environmental Claim that has been made on orbefore that date which is four (4) years following the Closing Date.

(iii)           Except as set forth in Sections 11.3(d)(i) and 0 above, Seller shall indemnify the Buyer Indemnified Parties for all Losses incurred with respect to Environmental Claims arising out of Environmental Conditions existing as of the Closing in the soil and/orgroundwater on, or migrating on or before the Closing from, all propertiesowned, leased or occupied at any time by Seller or any of Seller's Subsidiariesin connection with the Business to the extent caused by Seller or anySubsidiary of Seller ("**Seller Caused Environmental Losses**"), on thefollowing terms and conditions:

(1)             The Seller Caused Environmental Losses must originate from a thirdPerson claim including any claim of a Governmental Authority (i.e. other than adirect claim brought by any Buyer Indemnified Party) ("**Seller CausedEnvironmental Claim**").
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(2)              The Seller Caused Environmental Losses can not arise as a result of soilor groundwater testing of any kind or nature that has been performed orpermitted to be performed by Buyer or any Subsidiary of Buyer except asrequired by a Governmental Authority pursuant to Environmental Laws.  If suchvoluntary testing is performed, except as permitted in the previous sentence,the indemnity obligations of Seller in this Section 11.3(d)(iii) shall be null and void and of no further force and effect as to each particular legal parcel of Real Property upon which such testing was performed.

(3)              Seller shall only be required to indemnify for any Seller CausedEnvironmental Losses suffered by any of the Buyer Indemnified Parties to theextent such Losses are incurred as a result of a requirement of a GovernmentalAuthority pursuant to Environmental Laws or, in the event of a claim by anyother third Person, to the extent it is reasonable and necessary to incur suchLosses pursuant to Environmental Laws.

(4)              Losses covered under this Section 11.3(d)(iii) shall not include diminution in property value of the Real Property.

(5)              The Buyer shall bear the burden of proof that the relevant EnvironmentalCondition constitutes Seller Caused Environmental Losses.

(6)              Notwithstanding anything to the contrary in this Agreement, the SellerCaused Environmental Losses shall only include those Losses arising under aSeller Caused Environmental Claim that has been made on or before that datewhich is four (4) years following the Closing Date.

(iv)             Buyer hereby confirms that it has no present intention to perform anyvoluntary soil or groundwater testing of any kind or nature at any of theproperties to be covered by the Environmental Insurance.

 
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11.4           Procedures

Each Party agrees to give prompt written notice (such Partywith the obligation to give notice, the "**Indemnified Party**") to theother Party (the "**Indemnifying Party**") of the assertion of any claim, orthe commencement of any suit, action or proceeding in respect of whichindemnity may be sought under this Agreement, including the estimated amountand other details of such claim; *provided, however*, that the failure ofthe Indemnified Party to so notify the Indemnifying Party shall not relieve theIndemnifying Party of its indemnification obligations hereunder, except to theextent that the Indemnifying Party shall have been materially prejudiced bysuch lack of timely and adequate notice.  The Indemnifying Party shall have theright, at its election, to take over the defense or settlement of any thirdPerson claim at its own Expense by giving prompt notice to that effect to theIndemnified Party; *provided, however,* that the Indemnifying Party shallkeep the Indemnified Party reasonably informed of the progress of such thirdPerson claim.  If the Indemnifying Party shall have so assumed the defense ofany claim, the Indemnifying Party shall be authorized to consent to asettlement of, or the entry of any judgment arising from, any such claim, inits sole discretion without the prior consent of the Indemnified Party; *provided,however*, that a condition to any such settlement shall be a completerelease of the Indemnified Party with respect to such claim.  The IndemnifyingParty agrees to consult with the Indemnified Party prior to entering into anysettlement contemplated by the immediately preceding sentence, it beingexpressly understood that such duty to consult does not in any way limit theIndemnifying Party's right to consent to a settlement or the entry of judgmentin its sole discretion without obtaining the prior consent of the IndemnifiedParty.  The Indemnified Party shall at all times have the right, at its optionand Expense, to participate fully in, but not to control, any such defense.  Ifthe Indemnifying Party, within 20 days after receipt of the Indemnified Party'snotice of claim, does not (i) give such notice to take over the defense ofsuch claim and proceed diligently to defend the claim or (ii) object tosuch claim in writing to the Indemnified Party, then the Indemnified Partyshall have the right, but not the obligation, to undertake the defense of suchclaim for the account of and at the risk of the Indemnifying Party.  TheParties shall cooperate in defending any third Person claim, and the defendingparty shall have reasonable access to the books, records and personnel whichare pertinent to the defense and which are in the possession or control of theother party.  The Parties agree that any Indemnified Party, at its own expense,may join an Indemnifying Party in any action, claim or proceeding brought by athird Person, as to which any right of indemnity created by this Agreementwould or might apply, for the purpose of enforcing any right of indemnity grantedto such Indemnified Party pursuant to this Agreement.

(a)               Any claim for indemnification made directly by a Party and which doesnot result from a third Person claim or action, shall be asserted by writtennotice.  The Indemnifying Party shall have a period of 45 days within which torespond thereto.  If the Indemnifying Party does not respond within such 45‐dayperiod, such Party shall be deemed to have accepted responsibility to makepayment and shall have no further right to contest the validity of such claim. 

(b)              Notwithstanding anything to the contrary, (i) no investigation byor knowledge of Buyer shall affect or limit Buyer's rights to indemnitycontained in this Article 11, and (ii) Buyer's inability to recover for Losses under Section 11.3(a)(i) (whether due to the scope of a particular representation or warranty or otherwise) shall not preclude Buyer from recovering under any other subsection of Section 11.3(a), each such subsection being an independent basis for indemnification.

(c)               The Parties acknowledge that the provisions of Section 13.7 and that the same applies to all indemnity claims hereunder

 
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11.5         Limitation on Recovery

With respect to any Losses for which indemnificationis sought pursuant to Section 11.3, the Seller shall not be liable, except in the case of fraud, for any Losses relating to any matter to the extent that a specific liability or reserve relating to the matter was taken into account in the calculationof Net Working Capital as reflected in the Final Net Working Capital Statement.With respect to any Losses for which indemnification is sought pursuant to Section 11.2 or Section 11.3, the Indemnifying Party shall not be liable, except in the case of fraud, for any special, consequential or punitive damages, including loss of profits or goodwill, except (i) to the extent a Governmental Authorityhas required, or a third party settlement has provided (to the extent theIndemnifying Party has consented to the settlement and the amounts payablethereof, which consent shall not be unreasonably withheld), such amounts to bepaid to a third Person or (ii) with respect to consequential damages, asprovided in Section 8.27. 

11.6         Duty to Mitigate

(a)            Each Indemnified Party shall use its commercially reasonable efforts tomitigate Losses for which indemnification may be sought pursuant to Section 11.2 or Section 11.3, including (i) using its commercially reasonable efforts to secure payment from insurance policies available and in existence (including the Environmental Insurance) that provide coverage with respect to suchLosses (an "**Insurance Payment**") and (ii) using its commerciallyreasonable efforts to secure reimbursement, indemnity or other payment from anythird Person obligated by Contract or otherwise to reimburse, indemnify or paythe Indemnified Party with respect to such Loss (a "**Third****PartyPayment**" and, together with an Insurance Payment, a "**Mitigation Payment**"),it being understood and agreed that the Indemnified Party shall not be requiredto exhaust or conclude its remedies with respect to such Mitigation Paymentsprior to seeking indemnification from the Indemnifying Party under Section 11.2 or Section 11.3, as the case may be.  Notwithstanding anything to the contrary contained herein, the recovery by an Indemnified Party from any Indemnifying Party pursuant to Section 11.2 or Section 11.3, as the case may be, shall not relieve the Indemnified Party of its obligation to mitigate Losses pursuant to this Section 11.6(a).

(b)            Any amounts payable by an Indemnifying Party with respect to aparticular Loss pursuant to Section 11.2 or Section 11.3, as the case may be, shall be reduced by the amount of Mitigation Payment, if any, received by the Indemnified Party with respect to such Loss prior to payment therefor by the Indemnifying Party.  In the event anIndemnifying Party makes a payment with respect to a particular Loss pursuantto Section 11.2 or Section 11.3, as the case may be, and thereafter the Indemnified Party receives a Mitigation Payment with respect to such Loss, the Indemnified Party shall reimburse the Indemnifying Party an amount equal to the lesser of(i) the Mitigation Payment and (ii) the amount so paid by theIndemnifying Party. 

(c)             The Parties agree to treat indemnification payments as an adjustment tothe Purchase Price.

(d)            The Parties acknowledge and agree that a Party's reporting to aGovernmental Authority under a good faith belief of a duty to report underapplicable Law does not violate the Party's duty to mitigate.

 
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11.7          Escrow Fund

At the Closing, the Escrow Amount shall be depositedby Buyer with the Escrow Agent, such deposit to constitute an escrow fund (the"**Escrow Fund**") and to be governed by the terms set forth herein and inthe Escrow Agreement.  The Escrow Fund shall be available as security for theindemnification obligations of Seller for any Warranty Breach pursuant to Section 11.3(a)(i).  Buyer shall pay all fees and expenses of the Escrow Agent in connection with the administration of the Escrow Fund.

11.8         Indemnity is the Exclusive Remedy

Each Party acknowledges and agrees that after theClosing Date, absent fraud, its sole and exclusive remedy with respect to anyand all claims relating to or arising out of any representation, warranty,covenant or agreement made by the other Party (or its Subsidiaries) in theOperative Agreements shall be pursuant to the indemnification provisions ofthis Article 11; provided, however, that in the event of any Warranty Breacharising under Section 5.25 (Sufficiency), Seller may, in its sole discretion and in lieu of payment of money damages, cure such breach by delivering or otherwise conveying sufficient rights to the asset or assets in question giving rise tosuch Warranty Breach; provided further that to the extent any provision in thisAgreement (other than this Article 11) or any other Operative Agreement expressly creates an indemnity obligation in one of the Parties, the provisions of this Article 11 will apply to such provision to the extent not inconsistent therewith.  However, nothing set forth in this Agreement shall be deemed to prohibit or limit either Party's right at any time before, on or after theClosing Date, to seek injunctive or other equitable relief for the failure ofthe other Party to perform any covenant or agreement contained in any OperativeAgreement, and the pursuit of injunctive relief shall not affect, modify ordiminish in any way a Party's right to monetary relief in arbitration pursuantto Section 0.

11.9         Assignment of Claims

If an Indemnified Party receives any payment from anIndemnifying Party in respect of any Loss pursuant to Section 11.2 or Section 11.3 and the Indemnified Party could reasonably have recovered all or a part of such Loss from a third Person (a "**Potential Contributor**") based on the underlying claim asserted against the Indemnifying Party, theIndemnified Party shall assign such of its rights to proceed against thePotential Contributor but only to the extent necessary to permit theIndemnifying Party to recover from the Potential Contributor the amount of suchpayment.

11.10       No Set‐Off

Neither Party may set‐off Losses against otherpayments to be made by the respective Party pursuant to this Agreement or anyother Operative Agreement without the written consent of the other Party.

**Article 12TERMINATION**

12.1         Term

Unless terminated pursuant to Section 0 or as otherwise expressly set forth herein, this Agreement shall continue in full force and effect until full and final performance of all of the terms herein.

12.2         Termination

Anything contained in this Agreement to the contrarynotwithstanding, this Agreement may be terminated at any time prior to theClosing Date:
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(a)             by the mutual signed written consent of Buyer and Seller;

(b)             by either Party if: 

(i)             a Law is in effect having the effect of permanently restraining,enjoining or otherwise prohibiting, in a material respect, the consummation ofthe transactions contemplated by this Agreement, which Law is final and nonappealable (and for the avoidance of doubt, the Buyer shall have no right toterminate this Agreement pursuant to this Section 12.2(b)(i) by reason of the fact that it is in breach of the UK OFT Undertakings); or

(ii)            the Closing shall not have occurred on or before the End Date; *provided,however*, that the failure of the Closing to occur is not due to a materialbreach hereof by the Party seeking termination;

(c)             by Buyer: 

(i)              in the event of a Warranty Breach or Covenant Breach by Seller such thatthe conditions set forth in Section 9.6 or Section 9.2, as applicable, would not be satisfied; *provided, however*, that Seller is given notice to cure such breach and does not cure such breach within 60 days after receipt of notice from Buyer requesting suchbreach be cured; or

(ii)             if a Seller Material Adverse Effect shall have occurred since the datehereof; or

(d)             by Seller: 

(i)              if a Buyer Material Adverse Effect shall have occurred since the datehereof; or

(ii)            in the event of a Warranty Breach or Covenant Breach by Buyer such thatthe conditions set forth in Section 10.6 or Section 10.2, as applicable, would not be satisfied; *provided, however*, that Buyer is given notice to cure such breach and does not cure such breach within 60 days after receipt of notice from Seller requesting suchbreach be cured.

12.3         Notice of Termination

Any Party desiring to terminate this Agreementpursuant to Section 0 shall give written notice of such termination to the other Party.

12.4         Effect of Termination

In the event that this Agreement shall be validlyterminated pursuant to this Article 12, this Agreement shall forthwith terminate and be of no further force and effect; *provided, however*, that (a) any agreements contained herein that expressly provide for survival after termination of thisAgreement and Section 8.15 and Article 13 shall survive the termination hereof, and (b) nothing herein shall relieve any Party from liability for any willful breach of this Agreement or fraud arising prior to such valid termination.  Termination ofthis Agreement shall not limit the Liability of any Party except as otherwiseexpressly provided in this Agreement.
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**Article 13GENERAL PROVISIONS**

13.1         Notices

(a)            Any notice or other communication required or permitted to be givenhereunder shall be in writing and shall be delivered in person, transmitted byfacsimile (with acknowledgment of complete transmission together with notice bytelephone (either to a person or by voice mail message) to the confirmatorytelephone numbers below, provided that such confirmatory telephone numbersshall allow for voice mail messages to be left 24 hours per day, seven days perweek) or sent by registered or certified mail, or recognized overnight courier,charges prepaid, addressed as follows:

(i)              if to Seller:

Mentor Corporation

201  Mentor Drive

Santa  Barbara, California 94311

Attention:Chief Executive Officer, with a copy to the General Counsel

FacsimileNo.:  (805) 879-6008

Phone: (805) 879-6000 (for confirmation purposes only)

with a copy to (which shall not constitute notice):

Wilson Sonsini Goodrich & Rosati

ProfessionalCorporation 

650  Page Mill Road

Palo  Alto, CA 94304

Attention:          Bradley Finkelstein, Esq.

                        Martin Korman, Esq.

Facsimile No.:  (650) 493-6811

Phone: (650) 493-9300 (for confirmation purposes only)

(ii)           if to Buyer:

Coloplast A/S

Holtedam 1

3050 Humlebaek

Denmark

Attn: Peter Volkers

Facsimile No.:  011-45 (country code) -49-11-24-10

Phone: 011-45 (country code) -49-11-16-13 (for confirmationpurposes only)

with a copy to (which shall not constitute notice):

Welch Spell, PC

Suite 1750

1170  Peachtree Street, N.E.

Atlanta, GA  30309

Attention:Laurance D. Pless, Esq.

                  RobertSauro, Esq.

Facsimile No.:   (404) 875-0798

Phone: (404) 885-5229 (for confirmation purposes only)
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(b)             Any such notice or other communication shall be deemed to have beengiven and received on the day on which it was personally delivered ortransmitted by facsimile, receipt of complete transmission confirmed (or, ifsuch day is not a Business Day, on the next following Business Day) or, ifmailed, by registered or certified mail, on the third Business Day followingthe date of mailing or, if couriered overnight, on the next following BusinessDay; *provided, however*, that if at the time of mailing or within threeBusiness Days thereafter, there is or occurs a labor dispute or other eventthat might reasonably be expected to disrupt the delivery of documents by mail,any notice or other communication hereunder shall be delivered or transmittedby means of overnight courier as set forth above.

(c)             Either Party may change its address for service and/or notice at anytime by giving notice to the other Party in accordance with this Section 13.1.

13.2         Currency

Unless otherwise indicated, all dollar amountsreferred to in this Agreement are expressed in United States dollars.

13.3         Sections and Headings

Unless otherwise specified herein, any reference inthis Agreement to an Article, Section, paragraph, Schedule or Exhibit refers tothe specified Article, Section or paragraph of, or Schedule or Exhibit to, thisAgreement.  In this Agreement, the terms "this Agreement", "hereof", "herein", "hereunder"and similar expressions refer to this Agreement and not to any particular part,Article, Section, paragraph or other provision hereof.

13.4         Rules of Construction

Unless the context otherwise requires, in thisAgreement:

(a)             words importing the singular number only shall include the plural and *viceversa* and words importing the masculine gender shall include the feminineand neuter genders and *vice versa*;

(b)            the word "or" may be conjunctive or disjunctive, as the context may require;

(c)             the words "include", "includes", "including" and "particularly" means "include","includes" or "including", in each case, "without limitation";

(d)             reference to any agreement or other instrument referred to herein shallmean such agreement or other instrument as amended, modified, replaced orsupplemented from time to time to the extent permitted by applicable provisionsthereof and by this Agreement; 

(e)              reference to any statute shall be deemed to be a reference to suchstatute as amended, re enacted or replaced from time to time; 

(f)               if there is any conflict or inconsistency between the provisionscontained in the body of this Agreement and those of any Schedule or Exhibithereto, the provisions contained in the body of this Agreement shall prevail;

(g)              time periods within which a payment is to be made or any other action isto be taken hereunder shall be calculated excluding the day on which the periodcommences and including the day on which the period ends; and

(h)              whenever any payment to be made or action to be taken hereunder isrequired to be made or taken on a day other than a Business Day, such paymentshall be made or action taken on the next following Business Day.

 
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13.5           Construction

 The Parties acknowledge that their respective legalcounsel have reviewed and participated in settling the terms of this Agreementand that any rule of construction to the effect that any ambiguity is to beresolved against the drafting party, shall not be applicable in theinterpretation of this Agreement.

13.6         Entire Agreement

This Agreement, together with the agreementsspecifically contemplated herein or entered into or delivered in connectionherewith, constitutes the entire agreement between the Parties with respect tothe subject matter hereof and supersedes all prior agreements andunderstandings, written and oral, with respect to the subject matter hereof (includingthe Offer Letter and the Exclusivity Agreement but excluding theConfidentiality Agreement).  There are no conditions, covenants, agreements,representations, warranties or other provisions, express or implied,collateral, statutory or otherwise, relating to the subject matter hereofexcept as herein provided or as provided in other documents executed anddelivered by the Parties in connection herewith.

13.7         Governing Law; Jurisdiction and Venue; Arbitration ofIndemnification Disputes; Injunctive Relief

(a)            This Agreement shall be governed by, and construed in accordance with,the Laws of the State of Minnesota, without regard to any conflicts of lawprinciples.  The parties hereto irrevocably submit to the exclusivejurisdiction of the United States District Court located in Minneapolis,Minnesota for the purposes of any suit, action or other proceeding arising outof this Agreement or any transaction contemplated hereby (except for claims,disputes or controversies arising out of or relating to Article 11 (including all its subsections), which shall be governed by subsection (b) below).  Each of the parties hereto, further agrees that service of any process, summons, notice or document by U.S. registered mail tosuch party's respective address set forth in Section 13.1 shall be effective service of process for any action, suit or proceeding in Minneapolis, Minnesota with respect to any matters to which it has submitted to jurisdiction as set forth above in the immediatelypreceding sentence.  Each of the parties hereto irrevocably and unconditionallywaives any objection to the laying of venue of any action, suit or proceedingset forth above arising out of this Agreement or the transactions contemplatedhereby, and hereby further irrevocably and unconditionally waives and agreesnot to plead or claim in any such court that any such action, suit or proceedingbrought in any such court has been brought in an inconvenient forum. 
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(b)            Any claims, disputes or controversies arising out of or relating to Article 11 (including all its subsections), including any dispute concerning arbitrability or the scope of this arbitration clause, shall be exclusively settled by binding arbitration pursuant to the Commercial Rules ("**Rules**")of the American Arbitration Association ("**AAA**") (it being expresslyunderstood and agreed that any such claims, disputes and remedies shall besubject to the provisions of Article 11, including but not limited to Section 11.8 thereof).  Notwithstanding anything to the contrary, arbitration may be commenced at any time following the expiration of the last counternotice period provided in subsection (b) above by any Party hereto inMinneapolis, Minnesota, by giving written notice to AAA in such place, and toeach other Party, that such claim or dispute has been referred to arbitrationunder this Section 0.  The arbitration proceedings shall be conducted, using Minnesota law, and applicable federal law, before a single neutral arbitrator (or, in the case of a claim exceeding One Million Five Hundred Thousand Dollars($1,500,000), before a panel of three (3) neutral arbitrators), each of whomshall have experience with mergers and acquisitions.  Any award rendered by thearbitrator(s) shall be conclusive, final and binding upon the Parties hereto,and nonappealable to any court or forum; *provided*, *however*, thatany such award shall be accompanied by a concise written opinion giving thereasons for the award.  Judgment upon such award may be entered in any court ofcompetent jurisdiction.  Each Party shall pay its own expenses of arbitration. 

13.8         Waiver of Jury Trial

Each Party hereby waives, to the fullest extentpermitted by applicable Laws, any right it may have to a trial by jury withrespect to any litigation directly or indirectly arising out of, under or inconnection with this Agreement, the other Operative Agreements or thetransactions contemplated hereby or thereby.  Each Party hereby(a) certifies that no representative, agent or counsel of the other Partyhas represented, expressly or otherwise, that the other Party would not, in theevent of litigation, seek to enforce the foregoing waiver, and(b) acknowledges that it and the other Party have been induced to enterinto the Operative Agreements by, among other things, the mutual waivers andcertifications contained in this Section 13.8.

13.9         Public Announcement

The Parties shall consult with each other beforeissuing any press release or making any other public announcement with respectto this Agreement or the transactions contemplated hereby and, except as requiredby any applicable Laws, regulatory requirement or the rules of any national orforeign stock exchange upon which their respective securities are listed fortrading, neither of them shall issue any such press release or make any suchpublic announcement without the prior written consent of the other, whichconsent shall not be unreasonably withheld, delayed or conditioned. 

13.10        Expenses

Except as otherwise provided herein, each Partyshall be responsible for all expenses incurred by it and its Subsidiaries (itbeing understood that effective upon the Closing, the Transferred Subsidiariesshall become Subsidiaries of Buyer), respectively, in connection with thenegotiation and settlement of this Agreement and the Operative Agreements andthe completion of the transactions contemplated hereby and thereby.

13.11       Exclusion of Certain Damages

EXCEPT AS SPECIFICALLY SET FORTH IN SECTION 11.5 OR IN THE CASE OF FRAUD, NEITHER BUYER (INCLUDING BUYER'S SUBSIDIARIES) NOR SELLER (INCLUDING SELLER'S SUBSIDIARIES) SHALL BE RESPONSIBLE FOR ANY SPECIAL, PUNITIVE OR CONSEQUENTIAL DAMAGES WHATSOEVER, INCLUDING LOSSOF PROFITS OR GOODWILL, IN CONNECTION WITH ANY ASPECT OF THIS AGREEMENT OR THEOTHER OPERATIVE AGREEMENTS.

 
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13.12       Severability

If any provision of this Agreement is determined bya court of competent jurisdiction to be invalid, illegal or unenforceable inany respect, such determination shall not impair or affect the validity,legality or enforceability of the remaining provisions hereof, and eachprovision is hereby declared to be separate, severable and distinct.  To theextent that any such provision is found to be invalid, illegal orunenforceable, the Parties shall act in good faith to substitute for suchprovision, to the extent possible and as necessary, a new provision withcontent and purpose as close as possible to the provision so determined to beinvalid, illegal or unenforceable.

13.13      Successorsand Assigns

This Agreement shall inure to the benefit of andshall be binding on and enforceable by the Parties and their respectivesuccessors and permitted assigns.  Neither Party may assign any of its rightsor obligations hereunder, by operation of law or otherwise, without the priorwritten consent of the other Party, which consent shall not be unreasonably withheld,delayed or conditioned; *provided, however,* that Buyer may assign ordelegate its rights, obligations or liabilities under this Agreement in wholeor in part to one or more Subsidiaries of Buyer without the consent of Sellerif and so long as Buyer shall remain fully liable for the fulfillment of allsuch obligations; *provided, further*, that Seller may assign any of itsrights or obligations under this Agreement in connection with a transfer orsale of all or substantially all of Seller's assets *provided* that theassignee agrees to be bound by the terms and provisions of this Agreement. Buyer and Buyer Subsidiaries shall have the right without consent of Seller toassign their rights under this Agreement and the other Operative Agreements ascollateral to their respective lenders after reasonable prior notice to theother Party.  Any purported assignment in violation of this Section 13.13 shall be void and no assignment by Buyer or Seller to a Subsidiary thereof will relieve Buyer or Seller from any of their respective obligations hereunder.  Nothing herein expressed or implied is intended or shouldbe construed to confer upon or give to any Person other than the parties heretoand their representatives, successors and assigns any rights or remedies underor by reason of this Agreement.

13.14     Amendment and Waivers

No amendment, modification or waiver of, orsupplement to, any provision of this Agreement shall be binding on any Partyunless consented to in writing by such Party.  No waiver of any provision ofthis Agreement shall constitute a waiver of any other provision, and no waivershall constitute a continuing waiver unless otherwise provided.

13.15     Counterparts

This Agreement may be executed in counterparts, eachof which shall constitute an original and all of which taken together shallconstitute one and the same instrument.

 

IN WITNESS WHEREOF, each of Buyer and Seller has caused thisAgreement to be executed by its duly authorized representative as of the dateand year first written above.

**MENTOR CORPORATION                                                                       COLOPLASTA/S**

By:                                                                                                                     By:                                                                       

Print name:                                                                                                       Printname:                                                            

Title:                                                                                                                 Title:                                                                     
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**PURCHASE AGREEMENT**

**by and between**

**MENTOR CORPORATION**

**and**

**COLOPLAST A/S**

**dated____________ __, 2006** |
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