EX-10.7



 Exhibit 10.7 

FORM OF 
 TAX SHARING
AGREEMENT 
 BY AND AMONG 

NISOURCE INC., 

COLUMBIA PIPELINE PARTNERS LP 

AND 
 CPG OPCO LP

             , 2015 







 TAX SHARING AGREEMENT 

This Tax Sharing Agreement (the “Agreement”), dated this     th day of
            , 2015, by and among NISOURCE INC. (“NiSource”), a Delaware corporation, COLUMBIA PIPELINE PARTNERS LP (“MLP”), a Delaware
limited partnership, and CPG OPCO LP (“OpCo”), a Delaware limited partnership. 
 RECITALS 

WHEREAS, NiSource is the indirect owner of the member interests of CPP GP LLC (the general partner of MLP), a     %
limited partner interest in MLP, and a     % interest in OpCo, and MLP is the owner of the member interests of CPG OpCo GP LLC (the general partner of OpCo) and a     % limited partner interest in OpCo; 

WHEREAS, each of the MLP Group and the OpCo Group (each as defined below) includes various entities that may be required to join with NiSource
or its affiliates in the filing of a consolidated, combined or unitary state tax return; 
 WHEREAS, the Parties (as defined below) wish to
set forth the general principles under which they will allocate and share various Taxes (as defined below) and related liabilities; 

WHEREAS, NiSource, on behalf of itself and its present and future subsidiaries other than the MLP Group and the OpCo Group (the
“NiSource Group”), MLP, on behalf of itself and its present and future subsidiaries other than the OpCo Group (the “MLP Group”), and OpCo, on behalf of itself and its present and future subsidiaries
(the “OpCo Group”), are entering into this Agreement to provide for the allocation among the NiSource Group and each of the MLP Group and/or the OpCo Group of all responsibilities, liabilities and benefits relating to any Tax
for which a Combined Return (as defined below) is filed for a taxable period including or beginning on or after the Effective Date (as defined below) and to provide for certain other matters; 

NOW, THEREFORE, in consideration of the mutual agreements, provisions and covenants contained in this Agreement, and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows: 
 ARTICLE I 

Definitions 
 1.1
Definitions. The following terms shall have the following meanings (such meanings to be equally applicable to both the singular and the plural forms of the terms defined): 

“Accounting Referee” is defined in Section 6.11 herein. 

“Code” means the Internal Revenue Code of 1986, as amended, or any successor thereto, as in effect for the taxable
period in question. 
 “Combined Group” means a group of corporations or other entities that files a Combined
Return. 

  
 2 








 “Combined Return” means any Tax Return (other than a Tax Return for U.S.
federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member
of the NiSource Group and any member of the MLP Group and/or the OpCo Group. 
 “Effective Date” means the closing
date of the initial public offering of MLP. 
 “Final Determination” means the final resolution of any Tax (or other
matter) for a taxable period, including related interest or penalties, that, under applicable law, is not subject to further appeal, review or modification through proceedings or otherwise, including (i) by the expiration of a statute of
limitations or a period for the filing of claims for refunds, amending Tax Returns, appealing from adverse determinations or recovering any refund (including by offset), (ii) by a decision, judgment, decree or other order by a court of
competent jurisdiction, which has become final and unappealable, (iii) by a closing agreement, an accepted offer in compromise or a comparable agreement under laws of the particular Tax Authority, (iv) by execution of a form under the laws
of a Tax Authority that is comparable to an Internal Revenue Service Form 870 or 870-AD (excluding, however, with respect to a particular Tax Item for a particular taxable period any such form that reserves (whether by its terms or by operation of
law) the right of the taxpayer to file a claim for refund and/or the right of the Tax Authority to assert a further deficiency with respect to such Tax Item for such period) or (v) by any allowance of a refund or credit, but only after the
expiration of all periods during which such refund may be adjusted. 
 “MLP Group” is defined in the Recitals to
this Agreement. 
 “MLP Group Combined Tax Liability” means, with respect to any Tax, the MLP Group’s liability
for such Tax owed with respect to a Combined Return for a taxable period, as determined under Section 3.2 of this Agreement. 

“MLP Group Deposit” is defined in Section 3.4 herein. 

“MLP Group Members” means those entities included in the MLP Group. 

“MLP Group Pro Forma Combined Return” means a pro forma Combined Return or other schedule prepared for the MLP Group
pursuant to Section 3.2 of this Agreement. 
 “NiSource Group” is defined in the Recitals to this Agreement.

 “Notice” is defined in Section 6.1 herein. 

“OpCo Group” is defined in the Recitals to this Agreement. 

“OpCo Group Combined Tax Liability” means, with respect to any Tax, the OpCo Group’s liability for such Tax owed
with respect to a Combined Return for a taxable period, as determined under Section 3.2 of this Agreement. 
 “OpCo Group
Deposit” is defined in Section 3.4 herein. 

  
 3 








 “OpCo Group Members” means those entities included in the OpCo Group.

 “OpCo Group Pro Forma Combined Return” means a pro forma Combined Return or other schedule prepared for the OpCo
Group pursuant to Section 3.2 of this Agreement. 
 “Party” means each of NiSource, MLP and OpCo, and solely
for purposes of this definition, “NiSource” includes the NiSource Group, “MLP” includes the MLP Group, and “OpCo” includes the OpCo Group. 

“Reporting Entity” means the entity that is required by statute or rule to file the particular Combined
Return. 
 “Tax Attribute” means a Tax Item of a member of the MLP Group or the OpCo Group reflected on a Combined
Return that is comparable to one or more of the following attributes with respect to a U.S. federal income tax consolidated tax return: a net operating loss, a net capital loss, an unused investment credit, an unused foreign tax credit, an excess
charitable contribution, a U.S. federal minimum tax credit or a U.S. federal general business credit (but not tax basis or earnings and profits). 

“Tax Authority” means a domestic governmental authority (other than the United States) or any subdivision, agency,
commission or authority thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (excluding the U.S. Internal Revenue Service). 

“Tax Controversy” means any audit, examination, dispute, suit, action, litigation or other judicial or administrative
proceeding initiated by NiSource, MLP, OpCo or any Tax Authority. 
 “Tax Item” means any item of income, gain,
loss, deduction or credit, or other item reflected on a Tax Return or any Tax Attribute. 
 “Tax Return” means any
return, report, certificate, form or similar statement or document (including any related or supporting information or schedule attached thereto and any information return, amended Tax Return, claim for refund or declaration of estimated tax)
required to be supplied to, or filed with, a Tax Authority in connection with the determination, assessment or collection of any Tax or the administration of any laws, regulations or administrative requirements relating to any Tax. 

“Tax” or “Taxes” means all forms of taxation, whenever created or imposed, and whether imposed
by a domestic, local, municipal, governmental, state, federation or other body, but excluding taxes imposed by the United States, and without limiting the generality of the foregoing, shall include net income, alternative or add-on minimum, gross
income, sales, use, ad valorem, gross receipts, value added, franchise, margin, profits, license, transfer, recording, withholding, payroll, employment, excise, severance, stamp, occupation, premium, property, windfall profit, custom duty or other
tax, governmental fee or like assessment or charge of any kind whatsoever, together with any related interest, penalties or other additions to tax, or additional amounts imposed by any such Tax Authority. 

  
 4 








 Any term used but not capitalized herein that is defined in the Code or in the Treasury Regulations thereunder
shall, to the extent required by the context of the provision at issue, have the meaning assigned to it in the Code or such regulation. 

ARTICLE II 
 Preparation
and Filing of Tax Returns 
 2.1 Manner of Filing 

(a) For periods that include the Effective Date and periods after the Effective Date, NiSource shall have the sole and
exclusive responsibility for the preparation and filing of, and shall cause the Reporting Entity to prepare and file, all Combined Returns. NiSource shall be authorized to take, in its sole discretion, any and all action necessary or incidental to
the preparation and filing of a Combined Return, including, without limitation, (i) making elections and adopting accounting methods, (ii) filing all extensions of time, including extensions of time for payment of tax, (iii) filing
claims for refund or credit or (iv) giving waivers or bonds. 
 (b) For periods that include the Effective Date and
periods after the Effective Date, each of the MLP Group and the OpCo Group shall have the sole and exclusive responsibility for the preparation and filing of, and shall prepare and file or cause to be prepared and filed, all Tax Returns of their
respective Group Members that are not Combined Returns. 
 (c) NiSource shall have sole discretion to include, or cause to be
included, in a Combined Return for any Tax any member of the MLP Group or the OpCo Group for which inclusion in such Combined Return is elective; provided, however, that each respective Group Combined Tax Liability for any period shall not exceed
the aggregate of (x) each such elective MLP Group Member’s, or OpCo Group Member’s, liability for such Tax for such period, computed as if such Group Member were not included in such Combined Return and (y) the Group Combined Tax
Liability calculated for the applicable Group Members for which inclusion is not elective. NiSource shall provide pro forma Tax Returns pursuant to Section 3.5 of this Agreement to the appropriate Party to support the calculation of the amount
of any decrease in such Party’s Group Combined Tax Liability pursuant to this Section 2.1(c). 
 2.2 Franchise Tax Taxable
Period. References to “taxable period” for any franchise or other doing business Tax shall mean the taxable period during which the income, operations, assets or capital comprising the base of such Tax is measured,
regardless of whether the right to do business for another taxable period is obtained by the payment of such franchise Tax. 
 ARTICLE III

 Allocation of Taxes 

3.1 Liability for Combined Taxes. For each Tax for each taxable period that includes or begins on or after the Effective Date
and for which a Combined Return is filed, the MLP Group Members and/or OpCo Group Members included in such Combined Return shall be liable to NiSource for an amount equal to the MLP Group Combined Tax Liability and/or OpCo Group Combined Tax
Liability, respectively, in respect of such Tax. 

  
 5 








 3.2 Combined Tax Liability. With respect to each Tax for each taxable period that
includes or begins on or after the Effective Date and for which a member of any Party’s Group is included in a Combined Return, the applicable Group Combined Tax Liability for such Tax for such taxable period shall be the Tax for such taxable
period as determined on the appropriate Group Pro Forma Combined Return, prepared: 
 (a) by including only the Tax Items of the members of
the applicable Group that are included in the Combined Return and computing the liability of the applicable Group Members for such Tax as if such Group Members were included in a separate combined, consolidated or unitary return that includes only
the applicable Group Members; 
 (b) except as provided in Section 3.2(e) hereof, using all elections, accounting methods and
conventions used on the Combined Return for such period; 
 (c) applying the Tax rate in effect for the Combined Return of the Combined
Group for such taxable period; 
 (d) assuming that the applicable Group elects not to carry back any net operating losses; and 

(e) assuming that the applicable Group’s utilization of any Tax Attribute carryforward or carryback is limited to the Tax Attributes of
the applicable Group that would be available if the applicable Group Combined Tax Liability for each taxable period ending after the Effective Date were determined in accordance with this Section 3.2. 

3.3 Preparation and Delivery of Pro Forma Tax Returns. Not later than 90 days following the date on which a Combined Return is
filed with the appropriate Tax Authority, NiSource shall prepare and deliver to the relevant Party the related applicable Group Pro Forma Combined Return calculating the Group Combined Tax Liability for each applicable Group attributable to the
period covered by such filed Combined Return. 
 3.4 Payment of Tax. NiSource shall timely pay (or shall cause to be timely
paid) any Tax reflected on a Combined Return and hold MLP and/or OpCo harmless for all liability for such Tax. In the event NiSource is required to make an estimated payment or deposit of any Tax of any Combined Group which includes any member of
the MLP Group or OpCo Group, NiSource may, at its option, calculate the portion, if any, of such estimated payment or deposit attributable to the such Group using a methodology similar to that described in Section 3.2 (the “MLP Group
Deposit” or “OpCo Group Deposit,” respectively) and shall present such calculation to the appropriate Party. Within 5 days thereafter, MLP or OpCo shall pay the MLP Group Deposit or OpCo Group Deposit,
respectively, to NiSource. Within 30 days after delivery by NiSource of a Pro Forma Combined Return to a Party, calculating such Party’s Group Combined Tax Liability with respect to a Combined Return, such Party shall pay to NiSource such Group
Combined Tax Liability, less the amount of any applicable Group Deposit relating to the same Combined Return. 

  
 6 








 3.5 Subsequent Changes in Treatment of Tax Items. With respect to any Combined
Return for any taxable period beginning on or after the Effective Date, in the event of a change in the treatment of any Tax Item of any member of a Combined Group as a result of a Final Determination, within 30 days following such Final
Determination (i) NiSource shall calculate the change, if any, to the MLP Group Combined Tax Liability or OpCo Group Combined Tax Liability resulting from such change, (ii) NiSource shall pay any decrease in such Group Combined Tax
Liability to MLP or OpCo, as applicable, and (iii) MLP and/or OpCo, as applicable, shall pay any increase in such Combined Tax Liability to NiSource. 

ARTICLE IV 
 Control of
Tax Proceedings; Cooperation and Exchange of Information 
 4.1 Control of Proceedings. Except as provided in this Article
IV, NiSource shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving a Tax Return for which it has filing responsibility under this Agreement as well as all Tax Returns for all taxable periods
ending before the Effective Date. MLP or OpCo shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving a Tax Return for which it has filing responsibility under this Agreement. Except as
otherwise provided in this Article IV, any costs incurred in handling, settling or contesting any Tax Controversy shall be borne by the Party having full responsibility and discretion thereof. 

4.2 Cooperation and Exchange of Information. 

(a) Each Party shall cooperate fully at such time and to the extent reasonably requested by any other Party in connection with the preparation
and filing of any Tax Return or claim for refund, or the conduct of any audit, dispute, proceeding, suit or action concerning any issues or other matters considered in this Agreement. Such cooperation shall include, without limitation, the
following: (i) the retention and provision on demand of Tax Returns, books, records (including those concerning ownership and Tax basis of property which a Party may possess), documentation or other information relating to the Tax Returns,
including accompanying schedules, related workpapers and documents relating to rulings or other determinations by Taxing Authorities, until the expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation
thereof); (ii) the provision of additional information, including an explanation of material provided under clause (i) of this Section 4.2(a), to the extent such information is necessary or reasonably helpful in connection with the
foregoing; (iii) the execution of any document that may be necessary or reasonably helpful in connection with the filing of a Tax Return by NiSource, MLP, OpCo or of their respective subsidiaries, or in connection with any audit, dispute,
proceeding, suit or action and (iv) such Party’s commercially reasonable efforts to obtain any documentation from a governmental authority or a third party that may be necessary or reasonably helpful in connection with any of the
foregoing. 
 (b) Each Party shall make its employees and facilities available on a reasonable and mutually convenient basis in connection
with any of the foregoing matters. 
 (c) If any Party fails to provide any information requested pursuant to Section 4.2 hereof within
a reasonable period, as determined in good faith by the Party requesting the 

  
 7 








 
information, then the requesting Party shall have the right to engage a public accounting firm to gather such information, provided that 30 days’ prior written notice is given to the
unresponsive Party. If the unresponsive Party fails to provide the requested information within 30 days of receipt of such notice, then such unresponsive Party shall permit the requesting Party’s public accounting firm full access to all
appropriate records or other information as reasonably necessary to comply with this Section 4.2 and shall reimburse the requesting Party or pay directly all costs connected with the requesting Party’s engagement of the public accounting
firm. 
 ARTICLE V 

Warranties and Representations; Payment Obligations 

5.1 Warranties and Representations Relating to Actions of the Parties. Each of NiSource, MLP and OpCo warrants and represents to
the other that: 
 (a) in the case of NiSource, it is a corporation duly organized, validly existing and in good standing under the laws of
the State of Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 
 (b) in the case of MLP,
it is a limited partnership duly organized, validly existing and in good standing under the laws of the State of Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 

(c) in the case of OpCo, it is a limited partnership duly organized, validly existing and in good standing under the laws of the State of
Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 
 (d) it has duly and validly taken all
action necessary to authorize the execution, delivery and performance of this Agreement and the consummation of the transactions contemplated hereby; 

(e) this Agreement has been duly executed and delivered by it and constitutes its legal, valid and binding obligation enforceable in
accordance with its terms subject, as to the enforcement of remedies, to (i) applicable bankruptcy, reorganization, insolvency, moratorium or other similar laws affecting the enforcement of creditors’ rights generally from time to time in
effect and (ii) general principles of equity, whether enforcement is sought in a proceeding at law or in equity; and 
 (f) the
execution and delivery of this Agreement, the consummation of the transactions contemplated hereby or the compliance with any of the provisions of this Agreement will not (i) conflict with or result in a breach of any provision of its
certificate of incorporation, by-laws, certificate of limited partnership, limited partnership agreement or general partnership agreement, as the case may be, (ii) breach, violate or result in a default under any of the terms of any agreement
or other instrument or obligation to which it is a party or by which it or any of its properties or assets may be bound or (iii) violate any order, writ, injunction, decree, statute, rule or regulation applicable to it or affecting any of its
properties or assets. 

  
 8 








 5.2 Calculation of Payment Obligations. Except as otherwise provided under this
Agreement, to the extent that the payor Party has a payment obligation to the payee Party pursuant to this Agreement, the payee Party shall provide the payor Party with its calculation of the amount of such obligation. The documentation of such
calculation shall provide sufficient detail to permit the payor Party to reasonably understand the calculation. All payment obligations shall be made to the payee Party or to the appropriate Tax Authority as specified by the payee Party within 30
days after delivery by the payee Party to the payor Party of written notice of a payment obligation. Any disputes with respect to payment obligations shall be resolved in accordance with Section 6.11 below. 

5.3 Liability for Payment Obligations. No Party shall be liable on behalf of any other Party for any payment obligation arising
under the terms of this Agreement. 
 5.4 Prompt Performance. All actions required to be taken by any Party under this
Agreement shall be performed within the time prescribed for performance in this Agreement or if no period is prescribed, such actions shall be performed promptly. 

5.5 Interest. Payments pursuant to this Agreement that are not made within the period prescribed therefor in this Agreement
shall bear interest (compounded daily) from and including the date immediately following the last date of such period through and including the date of payment at a rate equal to the U.S. federal short-term rate or rates established pursuant to
Section 6621 of the Code for the period during which such payment is due but unpaid. 
 5.6 Tax Records. The Parties to
this Agreement hereby agree to retain and provide on proper demand by any Tax Authority (subject to any applicable privileges) the books, records, documentation and other information relating to any Tax Return until the later of (i) the
expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation thereof), (ii) the date specified in an applicable records retention agreement entered into with a Tax Authority, (iii) a Final
Determination made with respect to such Tax Return and (iv) the final resolution of any claim made under this Agreement for which such information is relevant. 

5.7 Continuing Covenants. Each Party agrees (i) not to take any action reasonably expected to result in a new or changed
Tax Item that is detrimental to any other Party and (ii) to take any action reasonably requested by any other Party that would reasonably be expected to result in a new or changed Tax Item that produces a benefit or avoids a detriment to such
other Party; provided that such action does not result in any additional cost not fully compensated for by the requesting Party. The Parties hereby acknowledge that the preceding sentence is not intended to limit, and therefore shall not apply to,
the rights of the Parties with respect to matters otherwise covered by this Agreement. 

  
 9 








 ARTICLE VI 

Miscellaneous Provisions 

6.1 Notice. Any notice, demand, claim or other communication required or permitted to be given under this Agreement (a
“Notice”) shall be in writing and may be personally served provided a receipt is obtained therefor, or may be sent by certified mail return receipt requested postage prepaid, to the Parties at the following addresses (or at
such other address as one Party may specify by notice to any other Party): 
  

			
	NiSource at:	  	NiSource, Inc.
		  	801 East 86th Avenue
		  	Merrillville, Indiana 46410
		  	Attention: General Counsel
		
	MLP at:	  	Columbia Pipeline Partners LP
		  	5151 San Felipe Street, Suite 2500
		  	Houston, Texas 77056
		  	Attention: General Counsel
		
	OpCo at:	  	CPG OpCo LP
		  	5151 San Felipe Street, Suite 2500
		  	Houston, Texas 77056
		  	Attention: General Counsel

 A Notice which is delivered personally shall be deemed given as of the date specified on the written receipt therefor. A
Notice mailed as provided herein shall be deemed given on the third business day following the date so mailed. Notification of a change of address may be given by any Party to another in the manner provided in this Section 6.1 for providing a
Notice. 
 6.2 Required Payments. Unless otherwise provided in this Agreement, any payment of Tax required shall be due within
30 days of a Final Determination of the amount of such Tax. 
 6.3 Injunctions. The Parties acknowledge that irreparable
damage would occur in the event that any of the provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The Parties hereto shall be entitled to an injunction or injunctions to prevent
breaches of the provisions of this Agreement and to enforce specifically the terms and provisions of this Agreement in any court having jurisdiction, such remedy being in addition to any other remedy to which they may be entitled at law or in
equity. 
 6.4 Further Assurances. Subject to the provisions hereof, the Parties hereto shall make, execute, acknowledge and
deliver such other instruments and documents, and take all such other actions, as may be reasonably required in order to effectuate the purposes of this Agreement and to consummate the transactions contemplated hereby. Subject to the provisions
hereof, each of the Parties shall, in connection with entering into this Agreement, perform its obligations hereunder and take any and all actions relating hereto, comply with all applicable laws, regulations, orders and decrees, obtain all required
consents and approvals and make all required filings with any governmental agency, other regulatory or administrative agency, commission or similar authority and promptly provide the other Parties with all such information as such Parties may
reasonably request in order to be able to comply with the provisions of this sentence. 

  
 10 








 6.5 Parties in Interest. Except as herein otherwise specifically provided, nothing
in this Agreement expressed or implied is intended to confer any right or benefit upon any person, firm or corporation other than the Parties and their respective successors and permitted assigns. 

6.6 Setoff. Except as provided by Section 2.1(c) of this Agreement, all payments to be made under this Agreement shall be
made without setoff, counterclaim or withholding, all of which are expressly waived. 
 6.7 Change of Law. If, due to any
change in applicable law or regulations or the interpretation thereof by any court of law or other governing body having jurisdiction subsequent to the date of this Agreement, performance of any provision of this Agreement or any transaction
contemplated hereby shall become impracticable or impossible, the Parties hereto shall use their best efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision. 

6.8 Termination and Survival. Notwithstanding anything in this Agreement to the contrary, this Agreement shall remain in effect
and its provisions shall survive for the full period of all applicable statutes of limitation (giving effect to any extension, waiver or mitigation thereof) or until otherwise agreed to in writing by NiSource and MLP and/or OpCo, or their
successors. 
 6.9 Amendments; No Waivers. 

(a) Any provision of this Agreement may be amended or waived if, and only if, such amendment or waiver is in writing and signed, in the case
of an amendment, by NiSource and MLP and OpCo, or in the case of a waiver, by the Party against whom the waiver is to be effective. 
 (b)
No failure or delay by any Party in exercising any right, power or privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other
right, power or privilege. 
 6.10 Governing Law and Interpretation. This Agreement shall be governed by and construed in
accordance with the laws of the State of Delaware applicable to agreements made and to be performed in the State of Delaware. 
 6.11
Resolution of Certain Disputes. Any disagreement between the Parties with respect to any matter that is the subject of this Agreement, including, without limitation, any disagreement with respect to any calculation or other
determinations by NiSource hereunder, which is not resolved by mutual agreement of the Parties, shall be resolved by a globally or nationally recognized independent accounting firm mutually agreed upon by the Parties hereto (an
“Accounting Referee”). Such Accounting Referee shall be chosen by the Parties within fifteen (15) business days from the date on which one Party serves written notice on another Party requesting the appointment of an
Accounting Referee, provided that such notice specifically describes the calculations to be considered and resolved by the Accounting Referee. The Accounting Referee shall resolve any such disagreements as specified in the notice within 30 days of
appointment; provided, however, that no Party shall be required to deliver any 

  
 11 








 
document or take any other action pursuant to this Section 6.11 if it determines that such action would result in the waiver of any legal privilege or any detriment to its business. Any
resolution of an issue submitted to the Accounting Referee shall be final and binding on the Parties hereto without further recourse. The Parties shall share the costs and fees of the Accounting Referee equally. 

6.12 Confidentiality. Except to the extent required to protect a Party’s interests in a Tax Controversy, each Party shall
hold and shall cause its consultants and advisors to hold in strict confidence, unless compelled to disclose by judicial or administrative process or, in the opinion of its counsel, by other requirements of law, all information (other than any such
information relating solely to the business or affairs of such Party) concerning another Party or its representatives pursuant to this Agreement (except to the extent that such information can be shown to have been (i) previously known by the
Party to which it was furnished, (ii) in the public domain through no fault of such Party or (iii) later lawfully acquired from other sources by the Party to which it was furnished), and each Party shall not release or disclose such
information to any other person, except its auditors, attorneys, financial advisors, bankers and other consultants and advisors who shall be advised of the provisions of this Agreement. Each Party shall be deemed to have satisfied its obligation to
hold confidential information concerning or supplied by another Party if it exercises the same care as it takes to preserve confidentiality for its own similar information. 

6.13 Costs, Expenses and Attorneys’ Fees. Except as expressly set forth in this Agreement, each Party shall bear its own
costs and expenses incurred pursuant to this Agreement. In the event a Party to this Agreement brings an action or proceeding for the breach or enforcement of this Agreement, the prevailing party in such action, proceeding or appeal, whether or not
such action, proceeding or appeal proceeds to final judgment, shall be entitled to recover as an element of its costs, and not as damages, such reasonable attorneys’ fees as may be awarded in the action, proceeding or appeal in addition to
whatever other relief the prevailing party may be entitled. For purposes of this Section 6.13, the “prevailing party” shall be the Party who is entitled to recover its costs; a Party not entitled to recover its costs shall not recover
attorneys’ fees. No sum for attorneys’ fees shall be counted in calculating the amount of the judgment for purposes of determining whether a Party is entitled to recover its costs or attorneys’ fees. 

6.14 Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed to be an original,
but all of which together shall constitute one and the same instrument. 
 6.15 Severability. The Parties hereby agree that,
if any provision of this Agreement should be adjudicated to be invalid or unenforceable, such provision shall be deemed deleted herefrom with respect, and only with respect, to the operation of such provision in the particular jurisdiction in which
such adjudication was made, and only to the extent of the invalidity, and any such invalidity or unenforceability in a particular jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction. All other remaining
provisions of this Agreement shall remain in full force and effect for the particular jurisdiction and all other jurisdictions. 

  
 12 








 6.16 Entire Agreement. 

(a) This Agreement contains the entire agreement between the Parties with respect to the subject matter hereof and supersedes all other
agreements, whether or not written, in respect of any Tax between the NiSource Group and the MLP Group or the OpCo Group. 
 (b) In the
event of any conflict or inconsistency between the provisions of this Agreement and the provisions of any other agreement between the NiSource Group, the MLP Group, and the OpCo Group, the provisions of this Agreement shall take precedence and to
such extent shall be deemed to supersede such conflicting provisions under the other agreement. 
 6.17 Assignment. This
Agreement is being entered into by NiSource, MLP and OpCo on behalf of themselves and each member of their respective Group. This Agreement shall constitute a direct obligation of each such member and shall be deemed to have been readopted and
affirmed on behalf of any entity that becomes a member of the NiSource Group, the MLP Group, or the OpCo Group in the future. Each Party hereby guarantees the performance of all actions, agreements and obligations provided for under this Agreement
of each member of the NiSource Group, the MLP Group, and the OpCo Group, respectively. Each Party shall, upon the written request of the other, cause any of their respective group members to formally execute this Agreement. This Agreement shall be
binding upon, and shall inure to the benefit of, the successors, assigns and persons controlling any of the entities bound hereby for so long as such successors, assigns or controlling persons are members of the NiSource Group, the MLP Group or the
OpCo Group or their successors and assigns. 
 6.18 Fair Meaning. This Agreement shall be construed in accordance with its
fair meaning and shall not be construed strictly against the drafter. 
 6.19 Titles and Headings. Titles and headings to
sections herein are inserted for the convenience of reference only and are not intended to be a part of or to affect the meaning or interpretation of this Agreement. 

6.20 Construction. In this Agreement, unless the context otherwise requires, the terms “herein,” “hereof”
and “hereunder” refer to this Agreement. 
 [Signature Page Follows] 

  
 13 








 IN WITNESS WHEREOF, the Parties hereto have executed and delivered this Agreement as of the day
and year first above written. 
  

			
	NISOURCE, INC.
		
	By:	 	  

	Name:	 	
	Title:	 	
	
	COLUMBIA PIPELINE PARTNERS LP
		
	By:	 	CPP GP LLC
		 	its general partner
		
	By:	 	  

	Name:	 	
	Title:	 	
	
	CPG OPCO LP
		
	By:	 	CPG OpCo GP LLC
		 	its general partner
		
	By:	 	  

	Name:	 	
	Title:	 	


 SIGNATURE PAGE TO TAX SHARING
AGREEMENT