Document:

EX-10.1

 Exhibit 10.1 
  

 
  

EMPLOYEE MATTERS AGREEMENT 
 by
and between 
 SAIC, INC. 
 and

 SAIC GEMINI, INC. 
 dated as
of 
 September 25, 2013 
  

 
  

 TABLE OF CONTENTS 

 

							
	 	 	 	  	Page	 
		
	 Article I DEFINITIONS
	  	 	1	  
	 Section 1.1.
	 	 Definitions
	  	 	1	  
	 Section 1.2.
	 	 Interpretation
	  	 	8	  
	 Article II GENERAL PRINCIPLES FOR ALLOCATION OF LIABILITIES
	  	 	9	  
	 Section 2.1.
	 	 General Principles
	  	 	9	  
	 Section 2.2.
	 	 Service Credit
	  	 	10	  
	 Section 2.3.
	 	 Plan Administration
	  	 	11	  
	 Section 2.4.
	 	 No Duplication or Acceleration of Benefits
	  	 	11	  
	 Section 2.5.
	 	 No Expansion of Participation
	  	 	11	  
	 Section 2.6.
	 	 Special Provisions
	  	 	12	  
	 Article III ASSIGNMENT OF EMPLOYEES
	  	 	12	  
	 Section 3.1.
	 	 Active Employees
	  	 	12	  
	 Section 3.2.
	 	 Employment Law Obligations
	  	 	14	  
	 Section 3.3.
	 	 Employee Records
	  	 	14	  
	 Article IV EQUITY AND INCENTIVE COMPENSATION PLANS
	  	 	16	  
	 Section 4.1.
	 	 General Principles
	  	 	16	  
	 Section 4.2.
	 	 Restricted Stock
	  	 	16	  
	 Section 4.3.
	 	 Employee Stock Options
	  	 	17	  
	 Section 4.4.
	 	 Director Stock Options
	  	 	18	  
	 Section 4.5.
	 	 Restricted Stock Units
	  	 	18	  
	 Section 4.6.
	 	 Section 16(b) of the Securities Act; Code Sections 162(m) and 409A
	  	 	19	  
	 Section 4.7.
	 	 PSUs
	  	 	20	  
	 Section 4.8.
	 	 Liabilities for Settlement of Awards
	  	 	20	  
	 Section 4.9.
	 	 Bonus and Short-Term Incentive Payments
	  	 	21	  
	 Section 4.10.
	 	 Form S-8
	  	 	22	  
	 Section 4.11.
	 	 Tax Reporting and Withholding for Equity-Based Awards
	  	 	22	  
	 Section 4.12.
	 	 Approval of the New SAIC Equity Plan and the New SAIC ESPP
	  	 	23	  
	 Section 4.13.
	 	 Leidos ESPP
	  	 	23	  
	 Article V U.S. QUALIFIED DEFINED CONTRIBUTION PLANS
	  	 	23	  
	 Section 5.1.
	 	 Establishment of the New SAIC Retirement Plan
	  	 	23	  
	 Section 5.2.
	 	 Transfer of Leidos Retirement Plan Assets
	  	 	23	  

  
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	 Section 5.3.
	 	 Treatment of New SAIC Common Stock and Leidos Common Stock
	  	 	24	  
	 Section 5.4.
	 	 Continuation of Elections
	  	 	24	  
	 Section 5.5.
	 	 Tax Qualified Status
	  	 	24	  
	 Article VI NONQUALIFIED DEFERRED COMPENSATION PLANS
	  	 	25	  
	 Section 6.1.
	 	 Excess Benefit Plans
	  	 	25	  
	 Section 6.2.
	 	 Key Employee Deferred Compensation Plans
	  	 	25	  
	 Section 6.3.
	 	 Phantom Shares in Deferred Compensation Plans
	  	 	26	  
	 Section 6.4.
	 	 Grantor Trusts
	  	 	27	  
	 Article VII WELFARE PLANS
	  	 	27	  
	 Section 7.1.
	 	 Establishment of New SAIC Welfare Plans
	  	 	27	  
	 Section 7.2.
	 	 Transitional Matters Under New SAIC Welfare Plans.
	  	 	27	  
	 Section 7.3.
	 	 Continuity of Benefits
	  	 	28	  
	 Section 7.4.
	 	 Insurance Contracts
	  	 	30	  
	 Section 7.5.
	 	 Third-Party Vendors
	  	 	30	  
	 Article VIII WORKERS’ COMPENSATION AND UNEMPLOYMENT COMPENSATION
	  	 	30	  
	 Section 8.1.
	 	 New SAIC Workers’ and Unemployment Compensation
	  	 	30	  
	 Section 8.2.
	 	 Leidos Workers’ and Unemployment Compensation
	  	 	31	  
	 Section 8.3.
	 	 Assignment of Contribution Rights
	  	 	31	  
	 Section 8.4.
	 	 Collateral
	  	 	32	  
	 Section 8.5.
	 	 Cooperation
	  	 	32	  
	 Article IX SEVERANCE
	  	 	32	  
	 Section 9.1.
	 	 Severance
	  	 	32	  
	 Article X BENEFIT ARRANGEMENTS AND OTHER MATTERS
	  	 	32	  
	 Section 10.1.
	 	 Termination of Participation
	  	 	32	  
	 Section 10.2.
	 	 Accrued Time Off
	  	 	32	  
	 Section 10.3.
	 	 Leaves of Absence
	  	 	33	  
	 Section 10.4.
	 	 Certain Director Fees
	  	 	33	  
	 Section 10.5.
	 	 Restrictive Covenants in Employment and Other Agreements
	  	 	33	  
	 Article XI NON-U.S. EMPLOYEES
	  	 	34	  
	 Section 11.1.
	 	 General Principles
	  	 	34	  
	 Section 11.2.
	 	 Treatment of Equity Awards Held by Non-U.S. Employees
	  	 	34	  
	 Article XII GENERAL PROVISIONS
	  	 	34	  
	 Section 12.1.
	 	 Preservation of Rights to Amend
	  	 	34	  
	 Section 12.2.
	 	 Confidentiality
	  	 	34	  

  
 ii 

							
	 Section 12.3.
	 	 Administrative Complaints/Litigation
	  	 	34	  
	 Section 12.4.
	 	 Reimbursement and Indemnification
	  	 	35	  
	 Section 12.5.
	 	 Costs of Compliance with Agreement
	  	 	35	  
	 Section 12.6.
	 	 Fiduciary Matters
	  	 	35	  
	 Section 12.7.
	 	 Entire Agreement
	  	 	35	  
	 Section 12.8.
	 	 Binding Effect; No Third-Party Beneficiaries; Assignment
	  	 	35	  
	 Section 12.9.
	 	 Amendment; Waivers
	  	 	36	  
	 Section 12.10.
	 	 Remedies Cumulative
	  	 	36	  
	 Section 12.11.
	 	 Notices
	  	 	36	  
	 Section 12.12.
	 	 Counterparts
	  	 	36	  
	 Section 12.13.
	 	 Severability
	  	 	36	  
	 Section 12.14.
	 	 Governing Law
	  	 	37	  
	 Section 12.15.
	 	 Dispute Resolution
	  	 	37	  
	 Section 12.16.
	 	 Performance
	  	 	37	  
	 Section 12.17.
	 	 Construction
	  	 	37	  
	 Section 12.18.
	 	 Effect if Distribution Does Not Occur
	  	 	37	  

  
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 EMPLOYEE MATTERS AGREEMENT 

THIS EMPLOYEE MATTERS AGREEMENT, dated as of September 25, 2013, is entered into by and between SAIC, Inc., a Delaware corporation
(“SAIC” or “Leidos”), that will be known as Leidos Holdings, Inc. following the Distribution and SAIC Gemini, Inc., a Delaware corporation (“New SAIC”). Leidos and New SAIC are also referred to in
this Agreement individually as a “Party” and collectively as the “Parties.” 
 RECITALS 

WHEREAS, Leidos, acting through its direct and indirect Subsidiaries, currently conducts the Leidos Retained Business and the New SAIC
Business; 
 WHEREAS, the Board of Directors of Leidos (the “Board”) has determined that it would be appropriate, desirable
and in the best interests of Leidos and the stockholders of Leidos to separate Leidos into two separate, publicly traded companies, one for each of (i) the Leidos Retained Business, which shall be owned and conducted, directly or indirectly, by
Leidos and (ii) the New SAIC Business, which shall be owned and conducted, directly or indirectly, by New SAIC; 
 WHEREAS, Leidos and
New SAIC have entered into the Distribution Agreement by and between Leidos and New SAIC, dated as of September 25, 2013 (the “Distribution Agreement”), in connection with the separation of the New SAIC Business from Leidos and
the Distribution of New SAIC Common Stock to stockholders of Leidos; 
 WHEREAS, the Distribution Agreement also provides for the execution
and delivery of certain other agreements, including this Agreement, in order to facilitate and provide for the separation of New SAIC and its subsidiaries from Leidos; and 

WHEREAS, in order to ensure an orderly transition under the Distribution Agreement, it will be necessary for the Parties to allocate between
them Assets, Liabilities and responsibilities with respect to certain employee compensation and benefit plans and programs, and certain other employment matters. 

NOW, THEREFORE, in consideration of the foregoing and the covenants and agreements set forth below and other good and valuable consideration,
the receipt and sufficiency of which is hereby acknowledged, and intending to be legally bound hereby, the Parties hereby agree as follows: 

ARTICLE I 
 DEFINITIONS 

Section 1.1. Definitions. As used in this Agreement, the following terms shall have the meanings set forth in this
Section 1.1. 
 “Adjusted Leidos Director Option” has the meaning set forth in Section 4.4(b)(i). 

“Adjusted Leidos Director RSU” has the meaning set forth in Section 4.5(c)(i). 

  
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 “Adjusted Leidos Employee Option” has the meaning set forth in
Section 4.3(b)(i). 
 “Adjusted Leidos Phantom Shares” has the meaning set forth in Section 6.3(a)(ii). 

“Adjusted Leidos RSA” has the meaning set forth in Section 4.2(a). 

“Adjusted Leidos RSU” has the meaning set forth in Section 4.5(a). 

“Affiliate” has the meaning set forth in the Distribution Agreement. 

“Agreement” means this Employee Matters Agreement, together with all amendments, modifications, and changes hereto entered
into pursuant to Section 12.9. 
 “Assets” has the meaning set forth in the Distribution Agreement. 

“Banked PSUs” has the meaning set forth in Section 4.7(b). 

“Benefit Management Records” has the meaning set forth in Section 3.3(b). 

“Benefit Plan” means any contract, agreement, policy, practice, program, plan, trust, commitment or arrangement providing for
benefits, perquisites or compensation of any nature to any Employee, or to any family member, dependent, or beneficiary of any such Employee, including pension plans, thrift plans, deferred compensation plans, supplemental pension plans and welfare
plans, and contracts, agreements, policies, practices, programs, plans, trusts, commitments and arrangements providing for terms of employment, fringe benefits, severance benefits, change in control protections or benefits, travel and accident,
life, disability and accident insurance, tuition reimbursement, travel reimbursement, vacation, sick, personal or bereavement days, leaves of absences and holidays of Leidos or New SAIC, as applicable. 

“Board” has the meaning set forth in the recitals of this Agreement. 

“Business Days” means any day other than a Saturday or Sunday or a day on which banking institutions in McLean, Virginia are
authorized or requested by Law to close. 
 “COBRA” means the U.S. Consolidated Omnibus Budget Reconciliation Act of 1985,
as codified at Section 601 et seq. of ERISA and at Section 4980B of the Code. 
 “Code” means the Internal
Revenue Code of 1986, as amended, and the regulations promulgated thereunder by the U.S. Department of the Treasury. 
 “Completed
Period PSUs” has the meaning set forth in Section 4.7(a). 
 “Delayed Transfer Individual” has the meaning
set forth in Section 2.6. 
 “Director Option” has the meaning set forth in Section 4.4(b)(i). 

“Distribution” has the meaning set forth in the Distribution Agreement. 

  
 2 

 “Distribution Agreement” has the meaning set forth in the recitals to this
Agreement. 
 “Distribution Date” has the meaning set forth in the Distribution Agreement. 

“Distribution Ratio” means the quotient obtained by dividing one share of New SAIC Common Stock by seven shares of Leidos
Common Stock. 
 “Effective Time” means the effective time of the Distribution. 

“Employee” means any Leidos Group Employee, Former Leidos Group Employee or New SAIC Group Employee. 

“ERISA” means the U.S. Employee Retirement Income Security Act of 1974, as amended, and the regulations promulgated
thereunder. 
 “FICA” has the meaning set forth in Section 3.1(f). 

“FMLA” means the U.S. Family and Medical Leave Act, as amended, and the regulations promulgated thereunder. 

“Former Leidos Group Employee” means all former employees of Leidos or any of its Subsidiaries who have an employment end
date on or before the Effective Time, excluding all New SAIC Group Employees. 
 “FSA Participation Period” has the meaning
set forth in Section 7.3(a)(i). 
 “FUTA” has the meaning set forth in Section 3.1(f). 

“HIPAA” means the Health Insurance Portability and Accountability Act of 1996, as amended, and the regulations promulgated
thereunder. 
 “HSA Participation Period” has the meaning set forth in Section 7.3(b). 

“IRS” means the Internal Revenue Service. 

“Law” has the meaning set forth in the Distribution Agreement. 

“Leidos” has the meaning set forth in the preamble to this Agreement. 

“Leidos Benefit Plan” means any Benefit Plan sponsored or maintained by a member of the Leidos Group immediately prior to the
Effective Time, excluding any such Benefit Plan that becomes a New SAIC Benefit Plan. 
 “Leidos Common Stock” means the
common stock, par value $0.0001 per share, of Leidos. 
 “Leidos Deferred Compensation Plans” means the Leidos Excess
Deferral Plan, the Science Applications International Corporation Key Executive Stock Deferral Plan, the Science 

  
 3 

 
Applications International Corporation Keystaff Deferral Plan, the Science Applications International Corporation Management Stock Compensation Plan and the Science Applications International
Corporation Stock Compensation Plan. 
 “Leidos Director” means any individual who is or was previously a non-employee
member of the board of directors of Leidos. 
 “Leidos Entity” means any member of the Leidos Group. 

“Leidos Equity Plan” means the SAIC, Inc. 2006 Equity Incentive Plan. 

“Leidos ESPP” means the SAIC, Inc. 2006 Employee Stock Purchase Plan. 

“Leidos Excess Deferral Plan” means the Science Applications International Corporation 401(k) Excess Deferral Plan. 

“Leidos Grantor Trust” means either the grantor trust under the Science Applications International Corporation Key Executive
Stock Deferral Plan, the Science Applications International Corporation Stock Compensation Plan, and the Science Applications International Corporation Management Stock Compensation Plan or the grantor trust under the Leidos Excess Deferral Plan, as
applicable. 
 “Leidos Group” has the meaning set forth in the Distribution Agreement. 

“Leidos Group Employee” means any individual who is employed by a member of the Leidos Group immediately prior to the
Effective Time, excluding any New SAIC Group Employee. 
 “Leidos Options” means exercisable and non-exercisable options to
purchase shares of Leidos Common Stock granted pursuant to the Leidos Equity Plan. 
 “Leidos Phantom Shares” has the
meaning set forth in Section 6.3(a). 
 “Leidos Policies” means the Leidos Comprehensive Leave accrual schedule,
Disability Sick Leave, Special Retirement / Retiree Vesting Policy, and Voluntary Medical Continuation Plan. 
 “Leidos
Post-Distribution Stock Value” means the closing per share price of Leidos Common Stock on the Distribution Date based on “ex distribution” trading under the ticker symbol “LDOS-WI” on the NYSE during Regular Trading
Hours. 
 “Leidos Pre-Distribution Stock Value” means the closing per share price of Leidos Common Stock on the
Distribution Date based on “regular way” trading on the NYSE during Regular Trading Hours. 
 “Leidos Ratio”
means the quotient obtained by dividing the Leidos Post-Distribution Stock Value by the Leidos Pre-Distribution Stock Value. 

  
 4 

 “Leidos Retained Business” has the meaning set forth in the Distribution
Agreement. 
 “Leidos Retirement Plan” means the Science Applications International Corporation Retirement Plan. 

“Leidos Retirement Plan Beneficiaries” has the meaning set forth in Section 5.3(a). 

“Leidos RSAs” means restricted stock awards issued under the Leidos Equity Plan. 

“Leidos RSUs” means restricted stock units granted under the Leidos Equity Plan, other than PSUs. 

“Leidos Value Ratio” means (A) the Leidos Post-Distribution Stock Value divided by (B)(i) the New SAIC Proportionate
Value plus (ii) the Leidos Post-Distribution Stock Value. 
 “Leidos Welfare Plan” means any Welfare Plan sponsored or
maintained by any one or more members of the Leidos Group as of immediately prior to the Effective Time. 
 “Liabilities”
has the meaning set forth in the Distribution Agreement. 
 “New SAIC” has the meaning set forth in the preamble to this
Agreement. 
 “New SAIC Benefit Plan” means any Benefit Plan sponsored or maintained by a member of the New SAIC Group
immediately following the Effective Time. 
 “New SAIC Business” has the meaning set forth in the Distribution Agreement.

 “New SAIC Common Stock” means the common stock, par value $0.0001 per share, of New SAIC. 

“New SAIC Deferred Compensation Plan Beneficiary” has the meaning set forth in Section 6.2(a). 

“New SAIC Deferred Compensation Plans” has the meaning set forth in Section 6.2(a). 

“New SAIC Director” means any individual who is a non-employee member of the board of directors of New SAIC immediately after
the Effective Time. 
 “New SAIC Director Option” has the meaning set forth in Section 4.4(b)(i). 

“New SAIC Director RSU” has the meaning set forth in Section 4.5(c)(i). 

“New SAIC Employee Option” has the meaning set forth in Section 4.3(b)(ii). 

“New SAIC Entity” means any member of the New SAIC Group. 

“New SAIC Equity Plan” means the plan adopted by New SAIC prior to the Effective Time and approved by the sole stockholder of
New SAIC, under which the New SAIC equity-based awards described in Article IV shall be issued. 

  
 5 

 “New SAIC ESPP” has the meaning set forth in Section 4.12. 

“New SAIC Excess Deferral Plan” has the meaning set forth in Section 6.1(a). 

“New SAIC Excess Deferral Plan Beneficiaries” has the meaning set forth in Section 6.1(a). 

“New SAIC FSA” has the meaning set forth in Section 7.3(a). 

“New SAIC Group” has the meaning set forth in the Distribution Agreement. 

“New SAIC Group Employee” means any individual who is employed by a member of the New SAIC Group immediately prior to the
Effective Time or whose employment will be transferred from the Leidos Group to the New SAIC Group as of the Effective Time. 
 “New
SAIC HSA” has the meaning set forth in Section 7.3(b). 
 “New SAIC Option” means a New SAIC Director Option
or a New SAIC Employee Option. 
 “New SAIC Phantom Shares” has the meaning set forth in Section 6.3(b). 

“New SAIC Plan Effective Date” has the meaning set forth in Section 7.1. 

“New SAIC Post-Distribution Stock Value” means the closing per share price of New SAIC Common Stock on the Distribution Date
based on “when-issued” trading under the ticker symbol “SAIC-WI” on the NYSE during Regular Trading Hours. 

“New SAIC Proportionate Value” means the New SAIC Post-Distribution Stock Value multiplied by the Distribution Ratio. 

“New SAIC Ratio” means the quotient obtained by dividing the New SAIC Post-Distribution Stock Value by the Leidos
Pre-Distribution Stock Value. 
 “New SAIC Retirement Plan” has the meaning set forth in Section 5.1. 

“New SAIC Retirement Plan Beneficiaries” has the meaning set forth in Section 5.2. 

“New SAIC RSAs” has the meaning set forth in Section 4.2(b). 

“New SAIC RSUs” has the meaning set forth in Section 4.5(b). 

“New SAIC Short-Term Incentive Plan” has the meaning set forth in Section 4.9(a). 

“New SAIC Value Ratio” means (A) the New SAIC Proportionate Value divided by (B)(i) the New SAIC Proportionate Value
plus (ii) the Leidos Post-Distribution Stock Value. 
 “New SAIC Welfare Plan” means any Welfare Plan sponsored or
maintained by any one or more members of the New SAIC Group following the New SAIC Plan Effective Date. 

  
 6 

 “New SAIC Welfare Plan Participants” has the meaning set forth in
Section 7.1. 
 “NYSE” means the New York Stock Exchange. 

“Party” or “Parties” has the meaning set forth in the preamble to this Agreement. 

“Person” has the meaning set forth in the Distribution Agreement. 

“Privacy Contract” means any contract entered into in connection with applicable privacy protection Laws or regulations. 

“PSUs” means performance share awards or performance share units, as applicable, issued under the Leidos Equity Plan. 

“Regular Trading Hours” means the period beginning at 9:30 A.M. New York City time and ending at 4:00 P.M. New York City
time. 
 “Remaining PSUs” has the meaning set forth in Section 4.7(a). 

“SAIC” has the meaning set forth in the preamble to this Agreement. 

“Securities Act” means the Securities Exchange Act of 1934. 

“Subsidiary” has the meaning set forth in the Distribution Agreement. 

“Tax” has the meaning set forth in the Distribution Agreement. 

“Trading Day” means the period of time during any given calendar day, commencing with the determination of the opening price
on the NYSE and ending with the determination of the closing price on the NYSE, in which trading and settlement in shares of Leidos Common Stock or New SAIC Common Stock is permitted on the NYSE. 

“Transition Services Agreement” has the meaning set forth in the Distribution Agreement. 

“U.S.” means the United States of America. 

“WARN” means the U.S. Worker Adjustment and Retraining Notification Act, as amended, and the regulations promulgated
thereunder, and any applicable state or local Law equivalent. 
 “Welfare Plan” means, where applicable, a “welfare
plan” (as defined in Section 3(1) of ERISA) or a “cafeteria plan” under Section 125 of the Code, and any benefits offered thereunder, to any Employee, or to any family member, dependent or beneficiary of any such Employee,
including any other plan offering health benefits (including medical, prescription drug, dental, vision, and mental health and substance abuse), disability benefits, or life, accidental death and disability, and business travel insurance, pre-tax
premium conversion benefits, dependent care assistance programs, employee assistance programs, paid time off programs, contribution funding toward a health savings account, flexible spending accounts, or cashable credits of Leidos or New SAIC, as
applicable. 

  
 7 

 Section 1.2. Interpretation. In this Agreement, unless the context clearly indicates
otherwise: 
 (a) words used in the singular include the plural and words used in the plural include the singular; 

(b) if a word or phrase is defined in this Agreement, its other grammatical forms, as used in this Agreement, shall have a corresponding
meaning; 
 (c) reference to any gender includes the other gender and the neuter; 

(d) the words “include,” “includes” and “including” shall be deemed to be followed by the words “without
limitation”; 
 (e) the words “shall” and “will” are used interchangeably and have the same meaning; 

(f) the word “or” shall have the inclusive meaning represented by the phrase “and/or”; 

(g) relative to the determination of any period of time, “from” means “from and including,” “to” means “to
but excluding” and “through” means “through and including”; 
 (h) all references to a specific time of day in this
Agreement shall be based upon Eastern Standard Time or Eastern Daylight Saving Time, as applicable, on the date in question; 
 (i) whenever
this Agreement refers to a number of days, such number shall refer to calendar days unless Business Days are specified; 
 (j) accounting
terms used herein shall have the meanings historically ascribed to them by SAIC and its Subsidiaries, including New SAIC for this purpose, in its and their internal accounting and financial policies and procedures in effect immediately prior to the
date of this Agreement; 
 (k) reference to any Article or Section means such Article or Section of this Agreement, as the case may be, and
references in any Section or definition to any clause means such clause of such Section or definition; 
 (l) the words “this
Agreement,” “herein,” “hereunder,” “hereof,” “hereto” and words of similar import shall be deemed references to this Agreement as a whole and not to any particular Section or other provision of this
Agreement; 
 (m) the term “commercially reasonable efforts” means efforts which are commercially reasonable to enable a Party,
directly or indirectly, to satisfy a condition to or 

  
 8 

 
otherwise assist in the consummation of a desired result and which do not require the performing Party to expend funds or assume Liabilities other than expenditures and Liabilities which are
customary and reasonable in nature and amount in the context of a series of related transactions similar to the Distribution; 
 (n)
reference to any agreement, instrument or other document means such agreement, instrument or other document as amended, supplemented and modified from time to time to the extent permitted by the provisions thereof and not prohibited by this
Agreement; 
 (o) reference to any Law (including statutes and ordinances) means such Law (including any and all rules and regulations
promulgated thereunder) as amended, modified, codified or reenacted, in whole or in part, and in effect at the time of determining compliance or applicability; 

(p) references to any Person include such Person’s successors and assigns but, if applicable, only if such successors and assigns are
permitted by this Agreement; a reference to such Person’s “Affiliates” shall be deemed to mean such Person’s Affiliates following the Distribution and any reference to a third party shall be deemed to mean a Person who is not a
Party or an Affiliate of a Party; 
 (q) unless otherwise specified in this Agreement, all references to dollar amounts herein shall be in
respect of lawful currency of the U.S.; 
 (r) the titles to Articles and headings of Sections contained in this Agreement and in the table
of contents to this Agreement have been inserted for convenience of reference only and shall not be deemed to be a part of or to affect the meaning or interpretation of this Agreement; and 

(s) any portion of this Agreement obligating a Party to take any action or refrain from taking any action, as the case may be, shall mean that
such Party shall also be obligated to cause its relevant Subsidiaries to take such action or refrain from taking such action, as the case may be. 

ARTICLE II 
 GENERAL PRINCIPLES FOR
ALLOCATION OF LIABILITIES 
 Section 2.1. General Principles. Each member of the Leidos Group and each member of the New SAIC
Group shall take any and all reasonable action as shall be necessary or appropriate so that active participation in the Leidos Benefit Plans by all New SAIC Group Employees shall terminate in connection with the Distribution as and when provided
under this Agreement (or if not specifically provided under this Agreement, as of the Effective Time). 
 (a) Except as otherwise provided
in this Agreement, effective as of the Effective Time, one or more members of the New SAIC Group (as determined by New SAIC) shall assume or continue the sponsorship of, and no member of the Leidos Group shall have any further Liability with respect
to or under, and New SAIC shall indemnify each member of the Leidos Group, and the officers, directors, and employees of each member of the Leidos Group, and hold them harmless with respect to any and all: 

(i) individual agreements entered into between any member of the Leidos Group and any New SAIC Group Employee; 

  
 9 

 (ii) agreements entered into between any member of the Leidos Group and any
individual who is an independent contractor to the extent that any such Liability relates to services provided for the business activities of the New SAIC Group; 

(iii) wages, salaries, incentive compensation (as the same may be modified by this Agreement), commissions, bonuses, and any
other employee compensation or benefits payable to or on behalf of any New SAIC Group Employees after the Distribution Date, with respect to such wages, salaries, incentive compensation, commissions, bonuses, or other employee compensation or
benefits earned after the Distribution Date; 
 (iv) moving expenses and obligations related to relocation, repatriation,
transfers or similar items incurred by or owed to any New SAIC Group Employees, but only to the extent such items are incurred after the Distribution Date; 

(v) immigration-related, visa, work application or similar rights, obligations and Liabilities related to any New SAIC Group
Employees; and 
 (vi) Liabilities and obligations whatsoever with respect to claims made by or with respect to any New SAIC
Group Employees in connection with any employee benefit plan, program or policy not otherwise retained or assumed by any member of the Leidos Group pursuant to this Agreement, including such Liabilities relating to actions or omissions of or by any
member of the New SAIC Group or any officer, director, employee or agent thereof on or prior to the Distribution Date. 
 (b) Except as
otherwise provided in this Agreement, effective as of the Effective Time, no member of the New SAIC Group shall have any further Liability for, and Leidos shall indemnify each member of the New SAIC Group, and the officers, directors, and employees
of each member of the New SAIC Group, and hold them harmless with respect to any and all Liabilities and obligations whatsoever with respect to, claims made by or with respect to any Leidos Group Employees or Former Leidos Group Employees in
connection with any Benefit Plan retained or assumed by any member of the New SAIC Group pursuant to this Agreement, including such Liabilities relating to actions or omissions of or by any member of the Leidos Group or any officer, director,
employee or agent thereof on, prior to or after the Distribution Date. 
 Section 2.2. Service Credit. 

(a) Service for Eligibility, Vesting, and Benefit Purposes. Except as otherwise provided in any other provision of this Agreement, the
New SAIC Benefit Plans shall, and New SAIC shall cause each member of the New SAIC Group to, recognize each New SAIC 

  
 10 

 
Group Employee’s full service history with the Leidos Group for purposes of eligibility, vesting, determination of level of benefits and, to the extent applicable, benefit accruals under any
New SAIC Benefit Plan for such New SAIC Group Employee’s service with any member of the Leidos Group on or prior to the Effective Time to the same extent such service would be credited under the Leidos Deferred Compensation Plans, the Leidos
Policies, the Leidos Retirement Plan and the Leidos Welfare Plans, as applicable. 
 (b) Evidence of Prior Service. Notwithstanding
anything to the contrary, but subject to applicable Law, upon reasonable request by one Party to the other Party, the first Party will provide to the other Party copies of any records available to the first Party to document such service, plan
participation and membership of such Employees and cooperate with the first Party to resolve any discrepancies or obtain any missing data for purposes of determining benefit eligibility, participation, vesting and calculation of benefits with
respect to any Employee. 
 Section 2.3. Plan Administration. 

(a) Transition Services. The Parties acknowledge that the Leidos Group or the New SAIC Group may provide administrative services for
certain of the other Party’s benefit programs for a transitional period under the terms of the Transition Services Agreement. The Parties agree to enter into a business associate agreement (if required by HIPAA or other applicable health
information privacy Laws) in connection with such Transition Services Agreement. 
 (b) Participant Elections and Beneficiary
Designations. All participant elections and beneficiary designations made under any Benefit Plan sponsored by a member of the Leidos Group prior to the Effective Time with respect to which Assets or Liabilities are transferred or allocated to
plans maintained by a member of the New SAIC Group in accordance with this Agreement shall continue in effect under the applicable New SAIC plan, including deferral, investment and payment form elections, dividend elections, coverage options and
levels, beneficiary designations and the rights of alternate payees under qualified domestic relations orders, to the extent allowed by applicable Law. 

Section 2.4. No Duplication or Acceleration of Benefits. Notwithstanding anything to the contrary in this Agreement, the
Distribution Agreement or any other contractual agreement or arrangement, no participant in the New SAIC Retirement Plan, New SAIC Deferred Compensation Plans, New SAIC Welfare Plan or other Benefit Plans of New SAIC shall receive benefits that
duplicate benefits provided by the corresponding Leidos Benefit Plan or arrangement. Furthermore, unless expressly provided for in this Agreement, the Distribution Agreement or in any other contractual agreement or arrangement or required by
applicable Law, no provision in this Agreement shall be construed to create any right to accelerate vesting or entitlements to any compensation or Benefit Plan on the part of any Leidos Group Employee, Former Leidos Group Employee or New SAIC Group
Employee. 
 Section 2.5. No Expansion of Participation. Unless otherwise expressly provided in this Agreement, as otherwise
determined or agreed to by Leidos and New SAIC, as required by applicable Law, or as explicitly set forth in a New SAIC Benefit Plan, a New SAIC Group Employee shall be entitled to participate in the New SAIC Benefit Plans only to the extent

  
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that such Employee was entitled to participate in the corresponding Leidos Benefit Plan as in effect immediately prior to the Effective Time, it being the intent of the Parties that this
Agreement not result in any expansion of the number of New SAIC Group Employees participating or the participation rights therein that they had prior to the Effective Time. 

Section 2.6. Special Provisions. Notwithstanding any other provision in this Agreement to the contrary, the Chief Executive
Officer, Chief Financial Officer, General Counsel and Executive Vice President of Human Resources, and each of them individually, of Leidos or New SAIC, as applicable, shall have the discretion, power and authority to adopt and implement special
provisions, rules or procedures applicable to the employment, compensation and benefit arrangements of one or more individuals as are deemed necessary or advisable to give effect to the intentions of this Agreement, including without limitation,
special provisions relating to (i) different equitable adjustments from those set forth in Article IV, in the case of a grantee who has outstanding equity-based awards granted under the Leidos Equity Plan or any Leidos Deferred Compensation
Plan to the extent that any such officer deems such different treatment to be equitable, necessary or advisable, based on the advice of counsel; (ii) errors in the timing of employment transfers; (iii) issues pertaining to immigration Law
requirements; and (iv) any delays in the transfer of employment or service of any individuals to the New SAIC Group following the Effective Time (each such individual, a “Delayed Transfer Individual”). To the extent that any
such special provisions, rules or procedures are adopted or implemented with respect to any such Delayed Transfer Individual, such officer shall use best efforts to treat each such Delayed Transfer Individual in the same manner as if such Delayed
Transfer Individual transferred employment or service to the New SAIC Group as of the Effective Time. 
 ARTICLE III 

ASSIGNMENT OF EMPLOYEES 

Section 3.1. Active Employees. 

(a) New SAIC Group Employees. Except as otherwise set forth in this Agreement, effective not later than immediately following the
Effective Time, the employment of each New SAIC Group Employee shall be continued by a member of the New SAIC Group or shall be assigned and transferred to a member of the New SAIC Group (in each case, with such member as determined by New SAIC).
Each of the Parties agrees to execute, and to seek to have the applicable employees execute, such documentation, if any, as may be necessary to reflect such assignments and transfers. 

(b) Leidos Group Employees. Except as otherwise set forth in this Agreement, effective not later than immediately following the
Effective Time, the employment of each Leidos Group Employee shall be continued by a member of the Leidos Group or shall be assigned and transferred to a member of the Leidos Group (in each case as determined by Leidos). Each of the Parties agrees
to execute, and to seek to have the applicable employees execute, such documentation, if any, as may be necessary to reflect such assignments and transfers. 

(c) At-Will Status. Notwithstanding the above or any other provision of this Agreement, nothing in this Agreement shall create any
obligation on the part of any member of 

  
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the Leidos Group or any member of the New SAIC Group to (i) continue the employment of any Employee or permit the return from a leave of absence for any period following the date of this
Agreement or the Effective Time (except as required by applicable Law) or (ii) change the employment status of any Employee from “at will,” to the extent such Employee is an “at will” employee under applicable Law. 

(d) Severance. The Parties acknowledge and agree that the Distribution and the assignment, transfer or continuation of the employment
of Employees as contemplated by this Section 3.1 shall not be deemed a severance of employment of any Employee for purposes of this Agreement or any Benefit Plan of any member of the Leidos Group or any member of the New SAIC Group. 

(e) Not a Change of Control/Change in Control. The Parties acknowledge and agree that neither the consummation of the Distribution nor
any transaction in connection with the Distribution shall be deemed a “change of control,” “change in control,” or term of similar import for purposes of any Benefit Plan of any member of the Leidos Group or any member of the New
SAIC Group. 
 (f) Payroll and Related Taxes. With respect to the portion of the tax year occurring prior to and including the
Effective Time, Leidos will (i) be responsible for all payroll obligations, tax withholding and reporting obligations and (ii) furnish a Form W-2 or similar earnings statement to all New SAIC Group Employees for such period. With respect
to the remaining portion of such tax year, New SAIC will (i) be responsible for all payroll obligations, tax withholding, and reporting obligations regarding New SAIC Group Employees and (ii) furnish a Form W-2 or similar earnings
statement to all New SAIC Group Employees. With respect to each New SAIC Group Employee, Leidos and New SAIC shall, and shall cause their respective Affiliates to (to the extent permitted by applicable Law and practicable) (a) treat New SAIC
(or the applicable New SAIC Entity) as a “successor employer” and Leidos (or the applicable Leidos Entity) as a “predecessor,” within the meaning of Sections 3121(a)(1) and 3306(b)(1) of the Code, to the extent appropriate, for
purposes of taxes imposed under the United States Federal Insurance Contributions Act, as amended (“FICA”), or the United States Federal Unemployment Tax Act, as amended (“FUTA”); (b) cooperate with each other
to avoid, to the extent possible, the restart of FICA and FUTA upon or following the Effective Time with respect to each such New SAIC Group Employee for the tax year during which the Effective Time occurs; and (c) file tax returns, exchange
wage payment information, and report wage payments made by the respective predecessor and successor employer on separate IRS Forms W-2 or similar earnings statements to each such New SAIC Group Employee for the tax year in which the Effective Time
occurs, in a manner provided in Section 4.02(l) of Revenue Procedure 2004-53. Notwithstanding the foregoing, with respect to the pay period ending on September 27, 2013, New SAIC shall reimburse Leidos for all payroll obligations and tax
withholding obligations undertaken by Leidos with regard to New SAIC Group Employees. Such reimbursement shall be effected no later than October 7, 2013. Any such reimbursement shall be treated in accordance with the principles set forth in
Section 11.24 of the Distribution Agreement. 
 (g) Employment Contracts; Expatriate Obligations. New SAIC will assume and
honor, or will cause a New SAIC Entity to assume and honor, any agreements to which any 

  
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New SAIC Group Employee is party with either any Leidos Entity or any joint venture with a Leidos Entity, including any (i) employment contract; (ii) retention, severance or change of
control arrangement; or (iii) expatriate (including any international assignee) contract or arrangement (including agreements and obligations regarding repatriation, relocation, equalization of taxes and living standards in the host country).

 Section 3.2. Employment Law Obligations. 

(a) WARN. After the Effective Time, (i) Leidos shall be responsible for providing any necessary WARN notice (and meeting any
similar state Law notice requirements) with respect to any termination of employment of any Leidos Group Employee and (ii) New SAIC shall be responsible for providing any necessary WARN notice (and meeting any similar state Law notice
requirements) with respect to any termination of employment of any New SAIC Group Employee. 
 (b) Compliance With Employment Laws.
At and after the Effective Time, (i) each member of the Leidos Group shall be responsible for adopting and maintaining any policies or practices, and for all other actions and inactions, necessary to comply with employment-related Laws and
requirements relating to the employment of Leidos Group Employees and the treatment of any applicable Former Leidos Group Employees in respect of their former employment and (ii) each member of the New SAIC Group shall be responsible for
adopting and maintaining any policies or practices, and for all other actions and inactions, necessary to comply with employment-related Laws and requirements relating to the employment of New SAIC Group Employees. 

Section 3.3. Employee Records. 

(a) Sharing of Information. Subject to any limitations imposed by applicable Law, Leidos and New SAIC (acting directly or through
members of the Leidos Group or the New SAIC Group, respectively) shall provide to the other and their respective agents and vendors all information necessary for the Parties to perform their respective duties under this Agreement. The Parties also
hereby agree to enter into any business associate arrangements that may be required for the sharing of any information pursuant to this Agreement to comply with the requirements of HIPAA. 

(b) Transfer of Personnel Records and Authorization. Subject to any limitation imposed by applicable Law, on the Distribution Date,
Leidos shall transfer and assign to New SAIC all personnel records, all immigration documents, including I-9 forms and work authorizations, all payroll deduction authorizations and elections, whether voluntary or mandated by Law, including but not
limited to W-4 forms and deductions for benefits under the applicable New SAIC Benefit Plan and all absence management records, FMLA records, insurance beneficiary designations, flexible spending account enrollment confirmations, and attendance and
return to work information (“Benefit Management Records”) relating to New SAIC Welfare Plan Participants. Subject to any limitations imposed by applicable Law, Leidos, however, may retain originals of, copies of, or access to,
personnel records, immigration records, payroll forms and Benefit Management Records as long as necessary to provide services to New SAIC (acting on its behalf pursuant to the Transition Services Agreement between the Parties entered into as

  
 14 

 
of the date of this Agreement). Immigration records will, if and as appropriate, become a part of New SAIC’s public access file. New SAIC will use personnel records, payroll forms and
Benefit Management Records for lawful purposes only, including calculation of withholdings from wages and personnel management. It is understood that following the Distribution Date, Leidos records so transferred and assigned may be maintained by
New SAIC (acting directly or through one of its Subsidiaries) pursuant to New SAIC’s applicable records retention policy. 
 (c)
Access to Records. To the extent not inconsistent with this Agreement and any applicable privacy protection Laws or regulations or Privacy Contracts, reasonable access to Employee-related records after the Distribution Date will be provided
to members of the Leidos Group and members of the New SAIC Group pursuant to the terms and conditions of Section 8.2(b) of the Distribution Agreement. In addition, notwithstanding anything to the contrary, New SAIC shall provide Leidos with
reasonable access to those records necessary for its administration of any plans or programs on behalf of Leidos Group Employees and Former Leidos Group Employees after the Distribution Date as permitted by any applicable privacy protection Laws or
regulations or Privacy Contracts. Leidos shall also be permitted to retain copies of all restrictive covenant agreements with any New SAIC Group Employee in which any member of the Leidos Group has a valid business interest. In addition, Leidos
shall provide New SAIC with reasonable access to those records necessary for its administration of any plans or programs on behalf of New SAIC Group Employees after the Distribution Date as permitted by any applicable privacy protection Laws or
regulations or Privacy Contracts. New SAIC shall also be permitted to retain copies of all restrictive covenant agreements with any Leidos Group Employee or Former Leidos Group Employee in which any member of the New SAIC Group has a valid business
interest. 
 (d) Maintenance of Records. With respect to retaining, destroying, transferring, sharing, copying and permitting access
to all Employee-related information, Leidos and New SAIC shall comply with all applicable Laws, regulations and internal policies, and shall indemnify and hold harmless each other from and against any and all Liabilities, claims, actions, and
damages that arise from a failure (by the indemnifying party or its Subsidiaries or their respective agents) to so comply with all applicable Laws, regulations, Privacy Contracts and internal policies applicable to such information. 

(e) Confidentiality. Except as otherwise set forth in this Agreement, all records and data relating to Employees shall, in each case,
be subject to the confidentiality provisions of the Distribution Agreement and any other applicable agreement and applicable Law, and the provisions of this Section 3.3 shall be in addition to, and not in derogation of, the provisions of the
Distribution Agreement governing confidential information, including Section 8.5 of the Distribution Agreement. 
 (f)
Cooperation. Each Party shall use commercially reasonable efforts to cooperate to share, retain, and maintain data and records that are necessary or appropriate to further the purposes of this Section 3.3 and for each Party to administer
its respective Benefit Plans to the extent consistent with this Agreement and applicable Law, and each Party agrees to cooperate as long as is reasonably necessary to further the purposes of this Section 3.3. Except as provided under any
contractual agreement or arrangement, no Party shall charge another Party a fee for such cooperation. 

  
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 ARTICLE IV 

EQUITY AND INCENTIVE COMPENSATION PLANS 

Section 4.1. General Principles. 

(a) Leidos and New SAIC shall take any and all reasonable actions as shall be necessary and appropriate to further the provisions of this
Article IV, including, to the extent practicable, providing written notice or similar communication to each Employee who holds one or more awards granted under the Leidos Equity Plan informing such Employee of (i) the actions contemplated by
this Article IV with respect to such awards and (ii) whether (and during what time period) any “blackout” period shall be imposed upon holders of awards granted under the Leidos Equity Plan during which time awards may not be
exercised or settled, as the case may be. 
 (b) Following the Effective Time, a grantee who has outstanding awards under the Leidos Equity
Plan and/or replacement awards under the New SAIC Equity Plan shall be considered to have been employed by the applicable plan sponsor before and after the Effective Time for purposes of (i) vesting and (ii) determining the date of
termination of employment as it applies to any such award. Neither the transfer of employment or service to a New SAIC Entity nor the Distribution shall constitute a “Termination” under the Leidos Equity Plan. 

(c) No award described in this Article IV, whether outstanding or to be issued, adjusted, substituted or cancelled by reason of or in
connection with the Distribution, shall be adjusted, settled, cancelled, or exercisable, until in the judgment of the administrator of the applicable plan or program such action is consistent with all applicable Laws, including federal securities
Laws. Any period of exercisability will not be extended on account of a period during which such an award is not exercisable pursuant to the preceding sentence. 

(d) The adjustment or conversion of Leidos Options, Leidos RSUs and PSUs shall be effected in a manner that is intended to avoid the
imposition of any accelerated, additional, penalty or other taxes on the holders thereof pursuant to Section 409A of the Code. 

Section 4.2. Restricted Stock. 

(a) Treatment of Leidos RSAs Held by Leidos Group Employees and Former Leidos Group Employees. Each outstanding Leidos RSA held
immediately prior to the Effective Time by a Leidos Group Employee or a Former Leidos Group Employee shall be adjusted at the Effective Time by dividing (A) the number of Leidos RSAs subject to each grant by (B) the Leidos Ratio (each such
RSA, an “Adjusted Leidos RSA”). If the resulting quotient includes a fractional share, the number of Adjusted Leidos RSAs shall be rounded down to the nearest whole share. The terms and conditions to which the Adjusted Leidos RSAs
are subject shall be substantially the same terms and conditions before and after the Effective Time. 
 (b) Treatment of Leidos RSAs
Held by New SAIC Group Employees. Each outstanding Leidos RSA held immediately prior to the Effective Time by a New SAIC Group Employee shall be replaced by an award pursuant to the terms of the New SAIC Equity Plan of

  
 16 

 
shares of New SAIC restricted stock (the “New SAIC RSAs”) whose number shall be determined by dividing (A) the number of Leidos RSAs subject to each grant by (B) the
New SAIC Ratio. If the resulting quotient includes a fractional share, the number of New SAIC RSAs shall be rounded down to the nearest whole share. The New SAIC RSAs shall be subject to substantially the same terms and conditions as in effect for
the corresponding Leidos RSAs immediately prior to the Effective Time. 
 Section 4.3. Employee Stock Options. 

(a) General Principles. The adjustments provided for in this Section 4.3 with respect to the Leidos Options and New SAIC Options
are intended to be effected in a manner compliant with Section 424(a) of the Code. 
 (b) Treatment of Outstanding Stock Options
Held by Employees. 
 (i) Leidos Group Employees. Each Leidos Option held by a Leidos Group Employee or Former
Leidos Group Employee shall remain an option to purchase Leidos Common Stock issued under the Leidos Equity Plan (each such option, an “Adjusted Leidos Employee Option”). Each Adjusted Leidos Employee Option shall be subject to the
same terms and conditions after the Effective Time as the terms and conditions applicable to the corresponding Leidos Option immediately prior to the Effective Time; provided, however, that from and after the Effective Time: 

(x) the number of shares of Leidos Common Stock subject to each such Adjusted Leidos Employee Option shall be equal to
(A) the number of shares of Leidos Common Stock subject to the corresponding Leidos Option immediately prior to the Effective Time divided by (B) the Leidos Ratio, with any fractional share rounded down to the nearest whole share; and 

(y) the per-share exercise price of each such Adjusted Leidos Employee Option shall be equal to (A) the per-share
exercise price of the corresponding Leidos Option immediately prior to the Effective Time multiplied by (B) the Leidos Ratio, rounded up to the nearest whole cent. 

(ii) New SAIC Group Employees. Each Leidos Option held by a New SAIC Employee at the Effective Time shall be converted
as of the Effective Time into an option to purchase shares of New SAIC Common Stock (each such option, a “New SAIC Employee Option”) pursuant to the terms of the New SAIC Equity Plan subject to terms and conditions after the
Effective Time that are substantially similar to the terms and conditions applicable to the corresponding Leidos Option immediately prior to the Effective Time; provided, however, that from and after the Effective Time: 

(x) the number of shares of New SAIC Common Stock subject to each such New SAIC Employee Option shall be equal to (A) the
number of shares of Leidos Common Stock subject to the corresponding Leidos Option immediately prior to the Effective Time divided by (B) the New SAIC Ratio, with any fractional share rounded down to the nearest whole share; and 

  
 17 

 (y) the per-share exercise price of each such New SAIC Employee Option shall be
equal to (A) the per-share exercise price of the corresponding Leidos Option immediately prior to the Effective Time multiplied by (B) the New SAIC Ratio, rounded up to the nearest whole cent. 

Section 4.4. Director Stock Options. 

(a) General Principles. The adjustments provided for in this Section 4.4 with respect to each Leidos Option held by a Leidos
Director are intended to be effected in a manner compliant with Section 424(a) of the Code. 
 (b) Treatment of Outstanding Director
Stock Options. 
 (i) Immediately prior to the Effective Time, each Leidos Option held by any Leidos Director shall be
deemed bifurcated into two options, the first (a “New SAIC Director Option”), representing the right to purchase a number of shares of New SAIC Common Stock calculated by multiplying (A) the number of shares subject to the
Director Option by (B) the New SAIC Value Ratio, and with an exercise price equivalent to the exercise price of the Director Option and the second (an “Adjusted Leidos Director Option”), representing the right to purchase a
number of shares of Leidos Common Stock calculated by multiplying (A) the number of shares subject to the Director Option by (B) the Leidos Value Ratio, and with an exercise price equivalent to the exercise price of the Director Option.

 (ii) At the Effective Time, each Adjusted Leidos Director Option shall be adjusted in the same manner as the Leidos
Options as set forth in Section 4.3(b)(i), and each New SAIC Director Option shall be adjusted in the same manner as the New SAIC Employee Options as set forth in Section 4.3(b)(ii). 

Section 4.5. Restricted Stock Units. 

(a) Treatment of Leidos RSUs Held by Leidos Group Employees and Former Leidos Group Employees. Leidos RSUs held by a Leidos Group
Employee or a Former Leidos Group Employee immediately prior to the Effective Time shall be adjusted at the Effective Time by dividing the (i) number of Leidos RSUs subject to each grant by (ii) Leidos Ratio (each such RSU, an
“Adjusted Leidos RSU”). If the resulting quotient includes a fractional share, the number of Adjusted Leidos RSUs shall be rounded down to the nearest whole share. The terms and conditions to which the Adjusted Leidos RSUs are
subject shall be substantially the same terms and conditions before and after the Effective Time. 
 (b) Treatment of Leidos RSUs Held by
New SAIC Group Employees. Leidos RSUs held by New SAIC Group Employees immediately prior to the Effective Time shall be replaced at the Effective Time with an award under the New SAIC Equity Plan of a number of New SAIC restricted stock units
(the “New SAIC RSUs”) determined by dividing the number of Leidos RSUs subject to each grant by the New SAIC Ratio. If the resulting quotient includes a fractional share, the number of New SAIC RSUs shall be rounded down to the
nearest whole share. The New SAIC RSUs shall be subject to substantially the same terms and conditions as in effect for the corresponding Leidos RSUs immediately prior to the Effective Time. 

  
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 (c) Treatment of Leidos RSUs Held by Leidos Directors. 

(i) Immediately prior to the Effective Time, each Leidos RSU held by any Leidos Director shall be deemed to be bifurcated into
two restricted stock units, the first (a “New SAIC Director RSU”) representing the right to receive a number of shares of Leidos Common Stock calculated by multiplying (A) the number of Leidos RSUs subject to each grant by
(B) the Distribution Ratio, rounded down to the nearest whole share and the second (an “Adjusted Leidos Director RSU”), representing the right to receive a number of shares of Leidos Common Stock calculated by multiplying
(A) the number of Leidos RSUs subject to each grant by (B) one (1) minus the Distribution Ratio, rounded down to the nearest whole share. 

(ii) At the Effective Time, each Adjusted Leidos Director RSU shall be adjusted in the same manner as the Leidos RSUs set forth
in Section 4.5(a), and each New SAIC Director RSU shall be adjusted in the same manner as the New SAIC RSUs as set forth in Section 4.5(b). 

Section 4.6. Section 16(b) of the Securities Act; Code Sections 162(m) and 409A. 

(a) By approving the adoption of this Agreement, the respective Boards of Directors of each of Leidos and New SAIC intend to exempt from the
short-swing profit recovery provisions of Section 16(b) of the Securities Act, by reason of the application of Rule 16b-3 thereunder, all acquisitions and dispositions of equity incentive awards by directors and officers of each of Leidos and
New SAIC, and the respective Boards of Directors of Leidos and New SAIC also intend expressly to approve, in respect of any equity-based award, the use of any method for the payment of an exercise price and the satisfaction of any applicable Tax
withholding (specifically including the actual or constructive tendering of shares in payment of an exercise price and the withholding of option shares from delivery in satisfaction of applicable Tax withholding requirements) to the extent such
method is permitted under the Leidos Equity Plan, New SAIC Equity Plan and any award agreement. 
 (b) Notwithstanding anything in this
Agreement to the contrary (including the treatment of supplemental and deferred compensation plans, outstanding long-term incentive awards and annual incentive awards as described herein), Leidos and New SAIC agree to negotiate in good faith
regarding the need for any treatment different from that otherwise provided herein to ensure that (i) a federal income tax deduction for the payment of any supplemental or deferred compensation or long-term incentive award, annual incentive
award or other compensation is, to the extent prescribed under the terms of the applicable plan and award agreement, not limited by reason of Section 162(m) of the Code, and (ii) the treatment of any supplemental or deferred compensation
or long-term incentive award, annual incentive award or other compensation does not cause the imposition of a penalty tax under Section 409A of the Code. 

  
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 Section 4.7. PSUs. 

(a) Immediately prior to the Effective Time, each ongoing performance period relating to outstanding PSUs granted under the Leidos Equity Plan
shall be terminated, and PSUs shall be bifurcated into (i) a number of PSUs prorated to reflect the elapsed time during any applicable performance period determined through the last completed fiscal quarter ending on or before the Distribution
Date (the “Completed Period PSUs”), and (ii) a number of PSUs equal to the original target number of PSUs awarded less the number of corresponding Completed Period PSUs (the “Remaining PSUs”). 

(b) As of the Effective Time, a portion of the Completed Period PSUs shall be deemed earned, based on the level of achievement of applicable
measures based on actual performance through the last completed fiscal quarter ending on or before the Distribution Date, as determined by the compensation committee of the Board, in its sole discretion, and any such Completed Period PSUs that are
deemed earned based on such achievement (the “Banked PSUs”) shall vest and be settled, subject to the continued employment of the recipient through the applicable settlement date, at the time or times the corresponding original PSUs
would otherwise have been settled in the ordinary course, had the Distribution not occurred, in accordance with the terms of the original Leidos Equity Plan awards; provided, however, that (i) Banked PSUs held by Leidos Group
Employees shall be further adjusted at the Effective Time by dividing the (A) number of Banked PSUs by (B) Leidos Ratio (and if the resulting quotient includes a fractional share, the number of Banked PSUs shall be rounded down to the
nearest whole share) and shall be settled in shares of Leidos Common Stock, and (ii) Banked PSUs held by New SAIC Group Employees shall be further adjusted at the Effective Time by dividing the (A) number of Banked PSUs by (B) New
SAIC Ratio (and if the resulting quotient includes a fractional share, the number of Banked PSUs shall be rounded down to the nearest whole share) and shall be settled in shares of New SAIC Common Stock. Any Completed Period PSUs that are not earned
as of the Effective Time in accordance with this paragraph because all applicable performance targets have not been achieved or satisfied shall be forfeited without consideration as of the Effective Time. 

(c) As of the Effective Time, the Remaining PSUs shall be deemed to satisfy applicable criteria at target levels, and shall no longer be
subject to vesting based upon the achievement of performance criteria, but instead such Remaining PSUs shall vest, subject to continued employment through the vesting date, as of the end of the original performance period to which such Remaining
PSUs relate. Such Remaining PSUs shall be adjusted as of the Effective Time pursuant to the methodology set forth in Section 4.5, as if such Remaining PSUs were instead Leidos RSUs. 

Section 4.8. Liabilities for Settlement of Awards. 

(a) Settlement of Leidos Options. Leidos shall be responsible for all Liabilities associated with Leidos Options (regardless of the
holder of such awards), including any option exercise, share delivery, registration or other obligations related to the exercise of the Leidos Options. 

  
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 (b) Settlement of New SAIC Options. New SAIC shall be responsible for all Liabilities
associated with New SAIC Options (regardless of the holder of such awards), including any option exercise, share delivery, registration or other obligations related to the exercise of the New SAIC Options. 

(c) Settlement of Leidos RSAs and Leidos RSUs. Leidos shall be responsible for all Liabilities associated with Leidos RSAs and Leidos
RSUs, including any share delivery, registration or other obligations related to the settlement of the Leidos RSAs and Leidos RSUs. 
 (d)
Settlement of New SAIC RSAs and New SAIC RSUs. New SAIC shall be responsible for all Liabilities associated with New SAIC RSAs and New SAIC RSUs, including any share delivery, registration or other obligations related to the settlement of the
New SAIC RSAs and New SAIC RSUs. 
 (e) Settlement of PSUs. Leidos shall be responsible for all Liabilities associated with PSUs held
by Leidos Group Employees, including any share delivery, registration or other obligations related to the settlement of the PSUs. New SAIC shall be responsible for all Liabilities associated with PSUs held by New SAIC Group Employees, including any
share delivery, registration or other obligations related to the settlement of the PSUs. 
 Section 4.9. Bonus and Short-Term
Incentive Payments. 
 (a) New SAIC Short-Term Incentive Plan. Not later than the Effective Time, New SAIC shall, or shall cause
another New SAIC Entity to, adopt a plan that will provide annual bonus or short-term cash incentive compensation opportunities for New SAIC Group Employees transferred from the Leidos Group to the New SAIC Group (the “New SAIC Short-Term
Incentive Plan”), subject to New SAIC’s right to amend such plan after the Effective Time in accordance with the terms thereof. The New SAIC Short-Term Incentive Plan shall be approved prior to the Effective Time by the sole
stockholder of New SAIC, and New SAIC Group Employees shall participate in such New SAIC Short-Term Incentive Plan immediately following the Effective Time; provided, however, that service with Leidos shall be credited for the purposes
of determining whether such New SAIC Group Employee had been a participant in the New SAIC Short-Term Incentive Plan during the applicable performance period. 

(b) Adjusted Leidos Group Bonuses. Immediately prior to the Effective Time, each ongoing performance period under any Leidos Group
annual bonus or short-term cash incentive opportunities shall be truncated, and bonuses and incentives to be paid thereunder shall be determined, but not paid, on a prorated basis based on the portion of each performance period that has elapsed
prior to the Effective Time. Amounts to be paid in accordance with this paragraph shall be paid at the time such bonuses and incentives would otherwise have been paid in the ordinary course had the Distribution not occurred, in accordance with the
terms of the relevant annual bonus or short-term cash incentive program and subject to the continued employment of the recipient. Any settlement shall be based on actual performance as compared to the applicable quantitative and qualitative measures
during each ongoing performance period. The performance targets for any Leidos Group annual bonus or short-term cash incentive opportunities in effect immediately prior to the Effective Time shall be replaced with new performance targets for the
remainder of such incentive’s remaining performance period following the Effective Time. 

  
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 (c) Allocation of Bonus Responsibility. For the avoidance of doubt, (i) the New SAIC
Group shall be solely responsible for funding, paying, and discharging all obligations relating to any annual cash incentive awards that any New SAIC Employee is eligible to receive (x) under any New SAIC Group annual bonus and other short-term
incentive compensation plans with respect to payments made beginning at or after the Effective Time, including the New SAIC Short-Term Incentive Plan, and (y) in accordance with Section 4.9(b) above, and no member of the Leidos Group shall
have any obligations with respect thereto and (ii) the Leidos Group shall be solely responsible for funding, paying, and discharging all obligations relating to any annual cash incentive awards that any Leidos Group Employee is eligible to
receive under any Leidos annual bonus plans with respect to payments made beginning at or after the Effective Time, and no member of the New SAIC Group shall have any obligations with respect thereto. 

Section 4.10. Form S-8. As soon as reasonably practicable and subject to applicable Law, New SAIC shall prepare and file with the
Securities Exchange Commission a registration statement on Form S-8 (or another appropriate form) registering under the Securities Act the offering of a number of shares of New SAIC Common Stock at a minimum equal to the number of shares available
under the New SAIC Deferred Compensation Plans, New SAIC Retirement Plan, New SAIC RSAs, New SAIC RSUs, New SAIC Director RSUs, New SAIC Options and New SAIC Director Options. New SAIC shall use commercially reasonable efforts to cause any such
registration statement to be kept effective (and the current status of the prospectus or prospectuses required thereby to be maintained) as long as any New SAIC Deferred Compensation Plans, New SAIC RSAs, New SAIC RSUs, New SAIC Director RSUs, and
New SAIC Options and New SAIC Director Options remain outstanding. 
 Section 4.11. Tax Reporting and Withholding for Equity-Based
Awards. Leidos (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to income of Leidos Group Employees or Former Leidos Group Employees, and New SAIC (or one of its Subsidiaries) will be
responsible for all income, payroll, or other tax reporting related to income of New SAIC Group Employees. Leidos (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to any equity incentive award
granted by Leidos, and New SAIC (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to any equity incentive award granted by New SAIC. Similarly, Leidos will be responsible for all income,
payroll, or other tax reporting related to income of its non-employee directors from equity-based awards, and New SAIC will be responsible for all income, payroll, or other tax reporting related to income of its non-employee directors from
equity-based awards. Further, Leidos (or one of its Subsidiaries) shall be responsible for remitting applicable tax withholdings for Leidos Group Employees to each applicable taxing authority, and New SAIC (or one of its Subsidiaries) shall be
responsible for remitting applicable tax withholdings for New SAIC Group Employees to each applicable taxing authority; provided, however, that either Leidos or New SAIC shall act as agent for the other company by remitting amounts
withheld in the form of shares or in conjunction with an exercise transaction to an appropriate taxing authority. Leidos and New SAIC acknowledge and agree that the parties will cooperate with each other and with third-party providers to effect
withholding and remittance of taxes, as well as required tax reporting, in a timely, efficient, and appropriate manner. 

  
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 Section 4.12. Approval of the New SAIC Equity Plan and the New SAIC ESPP. Not later
than the Effective Time, New SAIC shall, or shall have caused a New SAIC Entity to, have adopted the New SAIC Equity Plan and shall have adopted a new employee stock purchase plan intended to be qualified under section 423 of the Code (the
“New SAIC ESPP”). The New SAIC Equity Plan and the New SAIC ESPP shall be approved prior to the Effective Time by the sole stockholder of New SAIC. 

Section 4.13. Leidos ESPP. All New SAIC Group Employees shall cease active participation in the Leidos ESPP with respect to
offering periods ending after the Effective Time. For the avoidance of doubt, the New SAIC Group Employees who participated in the Leidos ESPP prior to the Effective Time shall continue to participate in any offering periods under the Leidos ESPP
ending prior to the Effective Time. 
 ARTICLE V 

U.S. QUALIFIED DEFINED CONTRIBUTION PLANS 

Section 5.1. Establishment of the New SAIC Retirement Plan. As of the Effective Time, New SAIC shall, or shall cause another New
SAIC Entity to, establish a defined contribution plan and trust for the benefit of New SAIC Group Employees (the “New SAIC Retirement Plan”). New SAIC shall be responsible for taking all necessary, reasonable, and appropriate action
to establish, maintain, and administer the New SAIC Retirement Plan so that it is qualified under Section 401(a) of the Code and that the related trust thereunder is exempt under Section 501(a) of the Code. New SAIC (acting directly or
through its Affiliates) shall be responsible for any and all Liabilities and other obligations with respect to the New SAIC Retirement Plan. 

Section 5.2. Transfer of Leidos Retirement Plan Assets. Not later than thirty (30) days following the Effective Time (or such
later time as mutually agreed by the Parties), Leidos shall cause the accounts (including any outstanding loan balances) in the Leidos Retirement Plan attributable to New SAIC Group Employees who will participate in the New SAIC Retirement Plan (the
“New SAIC Retirement Plan Beneficiaries”) and all of the Assets in the Leidos Retirement Plan related thereto to be transferred in-kind to the New SAIC Retirement Plan, and New SAIC shall cause the New SAIC Retirement Plan to accept
such transfer of accounts and underlying Assets and, effective as of the date of such transfer, to assume and to fully perform, pay, and discharge, all obligations of the Leidos Retirement Plan relating to the accounts of the New SAIC Retirement
Plan Beneficiaries (to the extent the Assets related to those accounts are actually transferred from the Leidos Retirement Plan to the New SAIC Retirement Plan) as of the Effective Time. The transfer of Assets shall be conducted in accordance with
Section 414(l) of the Code, Treasury Regulation Section 1.414(1)-1, and Section 208 of ERISA. 

  
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 Section 5.3. Treatment of New SAIC Common Stock and Leidos Common Stock. 

(a) New SAIC Common Stock Fund; New SAIC Common Stock Held in Leidos Retirement Plan Accounts. The New SAIC Retirement Plan will
provide, effective as of the Effective Time: (i) for the establishment of a New SAIC Common Stock fund; (ii) that such New SAIC Common Stock fund shall receive a transfer of and hold all shares of New SAIC Common Stock distributed in
connection with the Distribution in respect of Leidos Common Stock held in Leidos Retirement Plan accounts of New SAIC Retirement Plan Beneficiaries; and (iii) that, following the Effective Time, contributions made by or on behalf of such New
SAIC Retirement Plan Beneficiaries may be allocated to the New SAIC Common Stock fund. Shares of New SAIC Common Stock distributed in connection with the Distribution in respect of shares of Leidos Common Stock held in Leidos Retirement Plan
accounts of Leidos Group Employees or Former Leidos Group Employees who participate in the Leidos Retirement Plan (the “Leidos Retirement Plan Beneficiaries”) shall be deposited in a New SAIC Common Stock fund under the Leidos
Retirement Plan, and Leidos Retirement Plan Beneficiaries will be prohibited from increasing their holdings in such New SAIC Common Stock fund under the Leidos Retirement Plan and may elect to liquidate their holdings in such New SAIC Common Stock
fund and invest those monies in any other investment fund offered under the Leidos Retirement Plan. Any shares of New SAIC Common Stock held in Leidos Retirement Plan accounts of New SAIC Group Employees shall be transferred in kind to the trust
underlying the New SAIC Retirement Plan pursuant to Section 5.2 of this Agreement. 
 (b) Leidos Common Stock in New SAIC Retirement
Plan Accounts. Without limiting the generality of the provisions of Section 5.2, shares of Leidos Common Stock held in Leidos Retirement Plan accounts of New SAIC Retirement Plan Beneficiaries prior to the Effective Time shall be
transferred in kind to a Leidos Common Stock Fund under the New SAIC Retirement Plan pursuant to Section 5.2 of this Agreement. New SAIC Retirement Plan Beneficiaries will be prohibited from increasing their holdings in Leidos Common Stock
under such Leidos Common Stock Fund and may elect to liquidate their holdings in such Leidos Common Stock Fund and invest those monies in any other investment fund offered under the New SAIC Retirement Plan. 

Section 5.4. Continuation of Elections. As of the Effective Time, New SAIC (acting directly or through members of the New SAIC
Group) shall cause the New SAIC Retirement Plan to recognize and maintain all Leidos Retirement Plan elections, including, but not limited to, deferral, investment, and payment form elections, beneficiary designations, and the rights of alternate
payees under qualified domestic relations orders with respect to New SAIC Group Employees to the extent such election or designation is available under the New SAIC Retirement Plan. 

Section 5.5. Tax Qualified Status. New SAIC will take all steps and make any necessary filings with the IRS to establish and
maintain the New SAIC Retirement Plan so that it is qualified under Section 401(a) of the Code and the related trust is tax-exempt under Section 501(a) of the Code, including seeking and obtaining a favorable determination letter from the
IRS as to such qualification. Furthermore, no later than thirty (30) days prior to the Effective Time, Leidos and New SAIC (each acting directly or through their respective Affiliates) shall, to the extent necessary, file IRS Form 5310-A
regarding the transfer of Assets and Liabilities from the Leidos Retirement Plan to the New SAIC Retirement Plan as discussed in this Article V. 

  
 24 

 ARTICLE VI 

NONQUALIFIED DEFERRED COMPENSATION PLANS 

Section 6.1. Excess Benefit Plans. 

(a) Establishing New SAIC Excess Deferral Plan. On or prior to the Effective Time, New SAIC shall, or shall cause another New SAIC
Entity to, establish and adopt an excess benefit plan (the “New SAIC Excess Deferral Plan”) to provide each New SAIC Group Employee who was a participant in the Leidos Excess Deferral Plan as of immediately prior to the Effective
Time (the “New SAIC Excess Deferral Plan Beneficiaries”) benefits in respect of service and compensation following the Effective Time substantially similar to those accrued with respect to such person under the Leidos Excess
Deferral Plan as of immediately prior to the Effective Time. As of the Effective Time, the New SAIC Group Employees will no longer participate in the Leidos Excess Deferral Plan. 

(b) Liability and Responsibility. The Liabilities in respect of New SAIC Excess Deferral Plan Beneficiaries under the Leidos Excess
Deferral Plan shall be assumed by the member of the New SAIC Group which sponsors the New SAIC Excess Deferral Plan, effective as of the Effective Time. New SAIC shall have sole responsibility for the administration of the New SAIC Excess Deferral
Plan and the payment of benefits thereunder to or on behalf of New SAIC Group Employees, and no member of the Leidos Group shall have any liability or responsibility therefor. Leidos shall have sole responsibility for the administration of the
Leidos Excess Deferral Plan and the payment of benefits thereunder to or on behalf of Leidos Group Employees and Former Leidos Group Employees, and no member of the New SAIC Group shall have any liability or responsibility therefor. 

Section 6.2. Key Employee Deferred Compensation Plans. 

(a) Establishing New SAIC Deferred Compensation Plans. On or prior to the Effective Time, New SAIC shall, or shall cause another New
SAIC Entity to, establish and adopt deferred compensation plans for its key employees and directors (collectively, the “New SAIC Deferred Compensation Plans”) to provide each New SAIC Group Employee or New SAIC Director who was a
participant in the Leidos Deferred Compensation Plans as of immediately prior to the Effective Time (each, a “New SAIC Deferred Compensation Plan Beneficiary”) benefits in respect of service and compensation following the Effective
Time substantially similar to those accrued with respect to such person under the Leidos Deferred Compensation Plans as of immediately prior to the Effective Time. As of the Effective Time, the New SAIC Group Employees and New SAIC Directors shall
no longer participate in the Leidos Deferred Compensation Plans. The Parties agree that for purposes of the Leidos Deferred Compensation Plans the employment of a New SAIC Deferred Compensation Plan Beneficiary shall not be considered to have
terminated as a result of the Distribution or the transfer of employment from Leidos (or a Leidos Entity) to New SAIC (or a New SAIC Entity), and such employment shall only be considered to terminate for purposes of the New SAIC Deferred
Compensation Plans when the employment of such New SAIC Deferred Compensation Plan Beneficiary with the New SAIC Group terminates in accordance with the terms of the New SAIC Deferred Compensation Plans and applicable Laws. 

  
 25 

 (b) Liability and Responsibility. The Liabilities in respect of New SAIC Deferred
Compensation Beneficiaries under the Leidos Deferred Compensation Plans shall be assumed by the member of the New SAIC Group which sponsors the applicable New SAIC Deferred Compensation Plan, effective as of the Effective Time. New SAIC shall have
sole responsibility for the administration of the New SAIC Deferred Compensation Plans and the payment of benefits thereunder to or on behalf of New SAIC Group Employees and the New SAIC Directors, and no member of the Leidos Group shall have any
liability or responsibility therefor. Leidos shall have sole responsibility for the administration of the Leidos Deferred Compensation Plans and the payment of benefits thereunder to or on behalf of Leidos Group Employees and Former Leidos Group
Employees and the Leidos Directors (other than the New SAIC Directors), and no member of the New SAIC Group shall have any liability or responsibility therefor. 

Section 6.3. Phantom Shares in Deferred Compensation Plans. 

(a) Treatment of Leidos Phantom Shares in Deferred Compensation Plans Held by Leidos Group Employees, Former Leidos Group Employees and
Leidos Directors (Other than New SAIC Directors). The phantom shares relating to Leidos Common Stock held in the Leidos Deferred Compensation Plans (or in any similar nonqualified deferred compensation arrangement maintained by a Leidos Entity)
(the “Leidos Phantom Shares”) held by a Leidos Group Employee, a Former Leidos Group Employee or a Leidos Director (other than a New SAIC Director) immediately prior to the Effective Time shall be adjusted at the Effective Time in
the following manner: 
 (i) The pre-distribution market value shall be calculated by multiplying the number of Leidos
Phantom Shares held by such Leidos Group Employee, Former Leidos Group Employee or Leidos Director (other than a New SAIC Director) by the Leidos Pre-Distribution Stock Value. 

(ii) The pre-distribution market value determined in Section 6.3(a)(i) above shall be divided by the Leidos
Post-Distribution Stock Value (the “Adjusted Leidos Phantom Shares”). 
 The Adjusted Leidos Phantom Shares held in the Leidos Deferred
Compensation Plans (or in any similar nonqualified deferred compensation arrangement maintained by a Leidos Entity) shall continue to be subject to substantially the same terms and conditions as Leidos Phantom Shares immediately prior to the
Effective Time. 
 (b) Treatment of Leidos Phantom Shares in Deferred Compensation Plans Held by New SAIC Deferred Compensation Plan
Beneficiaries. The Leidos Phantom Shares held by a New SAIC Deferred Compensation Plan Beneficiary immediately prior to the Effective Time shall be replaced at the Effective Time with a number of New SAIC Phantom Shares (the “New SAIC
Phantom Shares”) calculated in the following manner: 
 (i) The pre-distribution market value shall be calculated by
multiplying the number of Leidos Phantom Shares held by such New SAIC Deferred Compensation Plan Beneficiary by the Leidos Pre-Distribution Stock Value. 

(ii) The pre-distribution market value determined in Section 6.3(b)(i) above shall be divided by the New SAIC
Post-Distribution Stock Value. 

  
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 The New SAIC Phantom Shares held in the New SAIC Deferred Compensation Plans shall continue to be subject to
substantially the same terms and conditions as Leidos Phantom Shares immediately prior to the Effective Time. 
 Section 6.4.
Grantor Trusts. On or prior to the Effective Time, New SAIC shall, or shall cause another New SAIC Entity to, adopt one or more grantor trusts in a form or forms that are substantially comparable to the Leidos Grantor Trusts as in effect
immediately prior to the Effective Time. In connection with the assumption of the Liabilities under the Leidos Excess Deferral Plan and the Leidos Deferred Compensation Plans in respect of New SAIC Group Employees and New SAIC Directors, Leidos
shall (or shall cause a Leidos Entity to), as soon as reasonably practicable after the Effective Time in respect of the New SAIC Excess Deferral Plan and New SAIC Deferred Compensation Plans, transfer Assets in an amount equal to the funded
percentage of such Liabilities as of the Effective Time to such grantor trust. 
 ARTICLE VII 

WELFARE PLANS 
 Section 7.1.
Establishment of New SAIC Welfare Plans. Following the Effective Time, on a date to be determined by New SAIC (but in no event later than December 31, 2013), New SAIC shall, or shall cause another New SAIC Entity to, establish and adopt
New SAIC Welfare Plans which will provide welfare benefits to each New SAIC Group Employee who is a participant in any Leidos Welfare Plan (and their eligible spouses and dependents, as the case may be) (collectively, the “New SAIC Welfare
Plan Participants”) under terms and conditions that are substantially similar to the Leidos Welfare Plans. New SAIC may, in its sole discretion, vary the implementation date of each New SAIC Welfare Plan; provided that in no event
shall such date be later than December 31, 2013 (each such date, a “New SAIC Plan Effective Date”). Coverage and benefits under the New SAIC Welfare Plans shall then be provided to the New SAIC Welfare Plan Participants on an
uninterrupted basis under the newly established New SAIC Welfare Plans which shall contain substantially the same benefit provisions as in effect under the corresponding Leidos Welfare Plans immediately prior to the New SAIC Plan Effective Date. New
SAIC Welfare Plan Participants shall cease to be eligible for coverage under the Leidos Welfare Plans in the case of New SAIC Welfare Plan Participants following the establishment and adoption of the New SAIC Welfare Plans. For the avoidance of
doubt, New SAIC Welfare Plan Participants shall not participate in any Leidos Welfare Plans after the time set forth in the immediately preceding sentence, and Leidos Group Employees and Former Leidos Group Employees shall not participate in any New
SAIC Welfare Plans at any time. 
 Section 7.2. Transitional Matters Under New SAIC Welfare Plans. 

(a) Treatment of Claims Incurred. 

(i) Liability for Claims. With respect to unpaid covered claims incurred on or prior to the New SAIC Plan Effective Date
by any New SAIC Welfare 

  
 27 

 
Plan Participant under any Leidos Welfare Plans, including claims that are self-insured and claims that are fully insured through third-party insurance, Leidos shall retain and be responsible for
the payment for such claims or shall cause such Leidos Welfare Plans to fully perform, pay and discharge all such claims, as the case may be. No New SAIC Entity shall be responsible for any Liability with respect to any such claims. 

(ii) Claims Incurred. For purposes of this Section 7.2(a), a claim or expense is deemed to be incurred
(A) with respect to medical (including continuous hospitalization), dental, vision and/or prescription drug benefits, upon the rendering of health services giving rise to such claim or expense; (B) with respect to life insurance,
accidental death and dismemberment and business travel accident insurance, upon the occurrence of the event giving rise to such claim or expense; and (C) with respect to short-term and long-term disability benefits, upon the date of an
individual’s disability, as determined by the disability benefit insurance carrier or claim administrator, giving rise to such claim or expense. 

(b) Credit for Deductibles and Other Limits. With respect to each New SAIC Welfare Plan Participant, the New SAIC Welfare Plans will
give credit for the plan year in which the New SAIC Plan Effective Date occurs for any amount paid, number of services obtained or provider visits by such New SAIC Welfare Plan Participant toward deductibles, out-of-pocket maximums, limits on number
of services or visits, or other similar limitations to the extent such amounts are taken into account under the comparable Leidos Welfare Plan. For purposes of any life-time maximum benefit limit payable to a New SAIC Welfare Plan Participant under
any New SAIC Welfare Plan, the New SAIC Welfare Plans will recognize any expenses paid or reimbursed by a Leidos Welfare Plan with respect to such participant prior to the New SAIC Plan Effective Date to the same extent such expense payments or
reimbursements would be recognized in respect of an active plan participant under the applicable Leidos Welfare Plan. 
 (c) COBRA.
Leidos and its Subsidiaries will be liable for all requirements under COBRA with respect to all New SAIC Group Employees (and their qualifying beneficiaries) who, as of the day prior to the New SAIC Plan Effective Date, were covered under a Leidos
Benefit Plan pursuant to COBRA or who have a COBRA qualifying event (as defined in Section 4980B of the Code) that had occurred prior to and including the New SAIC Plan Effective Date. New SAIC shall be liable for all requirements under COBRA
with respect to any COBRA qualifying event occurring after the New SAIC Plan Effective Date with respect to New SAIC Employees (and their qualifying beneficiaries). 

Section 7.3. Continuity of Benefits. 

(a) Additional Details Regarding Flexible Spending Accounts. To the extent any New SAIC Welfare Plan provides or constitutes a health
care flexible spending account or dependent care flexible spending account (each a “New SAIC FSA”), such New SAIC Welfare Plan shall be effective as of a New SAIC Plan Effective Date. 

(i) It is the intention of the Parties that all activity under a New SAIC Welfare Plan Participant’s flexible spending
account with Leidos for the plan year in which the New SAIC Plan Effective Date occurs be treated instead as activity under the 

  
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corresponding New SAIC FSA. Accordingly, (i) any period of participation by a New SAIC Welfare Plan Participant in a Leidos flexible spending account during the plan year in which the New
SAIC Plan Effective Date occurs (the “FSA Participation Period”) will be deemed a period when the New SAIC Welfare Plan Participant participated in the corresponding New SAIC FSA; (ii) all expenses incurred during the FSA
Participation Period will be deemed incurred while the New SAIC Welfare Plan Participant’s coverage was in effect under the corresponding New SAIC FSA; and (iii) all elections and reimbursements made with respect to an FSA Participation
Period under a Leidos flexible spending account will be deemed to have been made with respect to the corresponding New SAIC FSA. 

(ii) If the aggregate reimbursement payouts made to New SAIC Welfare Plan Participants prior to the New SAIC Plan Effective
Date from the applicable Leidos Welfare Plan flexible spending accounts during the plan year in which the New SAIC Plan Effective Date occurs are less than the aggregate accumulated contributions to such accounts made by such New SAIC Welfare Plan
Participants prior to the New SAIC Plan Effective Date for such plan year, Leidos shall cause an amount equal to the amount by which such contributions are in excess of such reimbursement payouts to be transferred to New SAIC (or a New SAIC Entity
designated by New SAIC) by wire transfer of immediately available funds as soon as practicable, but in no event later than 45 days, following the New SAIC Plan Effective Date. 

(iii) If the aggregate reimbursement payouts made to New SAIC Welfare Plan Participants prior to the New SAIC Plan Effective
Date from the applicable Leidos Welfare Plan flexible spending accounts during the plan year in which the New SAIC Plan Effective Date occurs exceed the aggregate accumulated contributions to such accounts made by the New SAIC Welfare Plan
Participants prior to the New SAIC Plan Effective Date for such plan year, New SAIC shall cause an amount equal to the amount by which such reimbursement payouts are in excess of such contributions to be transferred to Leidos (or a Leidos Group
Entity designated by Leidos) by wire transfer of immediately available funds as soon as practicable, but in no event later than 45 days, following the New SAIC Plan Effective Date. 

(iv) Notwithstanding anything in this Section 7.3(a), at and after the New SAIC Plan Effective Date, the New SAIC Group
shall assume, and cause the New SAIC Welfare Plans to be solely responsible for, all claims by New SAIC Welfare Plan Participants under the applicable Leidos Welfare Plan flexible spending accounts that were incurred in the plan year in which the
Distribution occurs, whether incurred prior to, on, or after the New SAIC Plan Effective Date, that have not been paid in full as of the New SAIC Plan Effective Date. 

(b) Additional Details Regarding Health Savings Accounts. To the extent that any New SAIC Welfare Plan provides or constitutes a health
savings account (each a “New SAIC HSA”), such New SAIC Welfare Plan shall be effective as of a New SAIC Plan Effective Date. It is the intention of the Parties that all activity under a New SAIC Welfare Plan Participant’s
health savings account with Leidos for the year in which the Distribution occurs be treated instead as activity under the corresponding New SAIC HSA. Accordingly, (i) any period 

  
 29 

 
of participation by a New SAIC Welfare Plan Participant in a Leidos health savings account during the year in which the New SAIC Plan Effective Date occurs (the “HSA Participation
Period”) will be deemed a period when the New SAIC Welfare Plan Participant participated in the corresponding New SAIC HSA; (ii) all expenses incurred during the HSA Participation Period will be deemed incurred while the New SAIC
Welfare Plan Participant’s coverage was in effect under the corresponding New SAIC HSA; and (iii) all elections and reimbursements made with respect to an HSA Participation Period under a Leidos health savings account will be deemed to
have been made with respect to the corresponding New SAIC HSA. 
 (c) Employer Non-elective Contributions. As of immediately after
the New SAIC Plan Effective Date, New SAIC shall cause any New SAIC Welfare Plan that constitutes a “cafeteria plan” under Section 125 of the Code to recognize and give effect to all non-elective employer contributions credited
toward coverage of a New SAIC Welfare Plan Participant under the corresponding Leidos Welfare Plan that is a cafeteria plan under Section 125 of the Code for the applicable plan year. 

(d) Waiver of Conditions or Restrictions. Unless prohibited by applicable Law, the New SAIC Welfare Plans will waive all limitations as
to preexisting conditions, exclusions, service conditions, waiting period limitations or evidence of insurability requirements that would otherwise be applicable to the New SAIC Welfare Plan Participant following the New SAIC Plan Effective Date to
the extent that such Employee had previously satisfied such limitation under the corresponding Leidos Welfare Plan. 
 Section 7.4.
Insurance Contracts. To the extent any Leidos Welfare Plan is funded through the purchase of an insurance contract or is subject to any stop loss contract, Leidos and New SAIC will cooperate and use their commercially reasonable efforts to
replicate such insurance contracts for New SAIC (except to the extent changes are required under applicable state insurance Laws or filings by the respective insurers) and to maintain any pricing discounts or other preferential terms for both Leidos
and New SAIC for a reasonable term. Neither Party shall be liable for failure to obtain such insurance contracts, pricing discounts, or other preferential terms for the other Party. Each Party shall be responsible for any additional premiums,
charges, or administrative fees that such Party may incur pursuant to this Section 7.4. 
 Section 7.5. Third-Party
Vendors. Except as provided below, to the extent any Leidos Welfare Plan is administered by a third-party vendor, Leidos and New SAIC will cooperate and use their commercially reasonable efforts to replicate any contract with such third-party
vendor for New SAIC and to maintain any pricing discounts or other preferential terms for both Leidos and New SAIC for a reasonable term. Neither Party shall be liable for failure to obtain such pricing discounts or other preferential terms for the
other Party. Each Party shall be responsible for any additional premiums, charges, or administrative fees that such Party may incur pursuant to this Section 7.5. 

ARTICLE VIII 
 WORKERS’
COMPENSATION AND UNEMPLOYMENT COMPENSATION 
 Section 8.1. New SAIC Workers’ and Unemployment Compensation. Effective as of
the Effective Time, New SAIC shall, or shall cause another New SAIC Entity to, 

  
 30 

 
assume the obligations for all claims and Liabilities relating to (a) workers’ compensation benefits with respect to (i) injuries that occur following the Effective Time affecting
New SAIC Group Employees and whose claims relating to such injuries are incurred following the Effective Time, and (ii) injuries that occur prior to the Effective Time affecting New SAIC Group Employees but whose claims relating to such
injuries are incurred following the Effective Time; and (b) unemployment compensation benefits for all New SAIC Group Employees. Effective as of the Effective Time, New SAIC, acting through the New SAIC Entity employing each New SAIC Group
Employee, will be responsible for (x) obtaining workers’ compensation insurance, including providing all collateral required by the insurance carriers and (y) establishing new or transferred unemployment insurance employer accounts,
policies and claims handling contracts with the applicable government agencies. To the extent that such insurance coverage cannot be either assigned to or obtained by New SAIC or a New SAIC Entity, in respect of claims and Liabilities otherwise to
be assumed by New SAIC or a New SAIC Entity pursuant to this Section 8.1, Leidos shall remain primarily liable for such claims and Liabilities, but New SAIC shall indemnify and hold harmless Leidos for any such claims and Liabilities. If the
preceding sentence applies, then at one or more mutually agreed upon dates, Leidos will determine the present value of such claims and Liabilities and New SAIC shall reimburse Leidos for that amount. 

Section 8.2. Leidos Workers’ and Unemployment Compensation. Effective as of the Effective Time, the Leidos Entity employing
each Leidos Group Employee shall have (and, to the extent it has not previously had such obligations, such Leidos Entity shall assume) the obligations for all claims and Liabilities relating to (a) workers’ compensation benefits with
respect to (i) injuries that occur prior to the Effective Time affecting Leidos Group Employees and New SAIC Group Employees, in each case, whose claims relating to such injuries are incurred prior to the Effective Time, and (ii) injuries
that occur prior to the Effective Time affecting Leidos Group Employees but whose claims relating to such injuries are incurred following the Effective Time; and (b) unemployment compensation benefits for all Leidos Group Employees. Effective
as of the Effective Time, the Leidos Entity formerly employing each Leidos Group Employee shall have (and, to the extent it has not previously had such obligations, such Leidos Entity shall assume) the obligations for all claims and Liabilities
relating to workers’ compensation and unemployment compensation benefits for all Former Leidos Group Employees. 
 Section 8.3.
Assignment of Contribution Rights. Leidos will transfer and assign (or cause another member of the Leidos Group to transfer and assign) to a member of the New SAIC Group all rights to seek contribution or damages from any applicable third
party (such as a third party who aggravates an injury to a worker who makes a workers’ compensation claim) with respect to any workers’ compensation claim for which New SAIC is responsible pursuant to this Article VIII. New SAIC will
transfer and assign (or cause another member of the New SAIC Group to transfer and assign) to a member of the Leidos Group all rights to seek contribution or damages from any applicable third party (such as a third party who aggravates an injury to
a worker who makes a workers’ compensation claim) with respect to any workers’ compensation claim for which Leidos is responsible pursuant to this Article VIII. 

  
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 Section 8.4. Collateral. On and after the Distribution Date, New SAIC (acting
directly or through a member of the New SAIC Group) shall be responsible for providing all collateral required by insurance carriers in connection with workers’ compensation claims for which Liability is allocated to the New SAIC Group under
this Article VIII. Leidos (acting directly or through a member of the Leidos Group) shall be responsible for providing all collateral required by insurance carriers in connection with workers’ compensation claims for which Liability is
allocated to the Leidos Group under this Article VIII. 
 Section 8.5. Cooperation. New SAIC and Leidos shall use commercially
reasonable efforts to provide that workers’ compensation and unemployment insurance costs are not adversely affected for either of them by reason of the Distribution. 

ARTICLE IX 
 SEVERANCE 

Section 9.1. Severance. Leidos shall have no Liability or obligation under any Leidos severance plan or policy with respect to New
SAIC Group Employees who did not have a termination event prior to the Effective Time giving rise to severance. Leidos shall remain liable for all severance to be paid to any New SAIC Group Employee if and to the extent the events giving rise to the
severance payments occurred prior to the Effective Time. By no later than the Effective Time, New SAIC shall, or shall cause another New SAIC Entity to, adopt severance plans under which New SAIC Group Employees who, immediately prior to the
Effective Time, shall be eligible to participate immediately following the Effective Time. Such New SAIC severance plan(s) or policies will provide terms and conditions for New SAIC Group Employees who are severed from the New SAIC Group following
the Effective Time that are substantially similar to the terms and conditions provided under the applicable Leidos severance plan(s) in which such New SAIC Group Employees participated immediately prior to the Effective Time. For the avoidance of
doubt, the Distribution and the assignment, transfer or continuation of the employment of New SAIC Group Employees contemplated by Section 3.1 shall not be deemed a severance of employment for purposes of this Agreement and any Leidos severance
plans or policies, and effective as of the Effective Time, New SAIC Employees shall not be eligible to receive any severance or other benefits under any Leidos severance plans or policies. 

ARTICLE X 
 BENEFIT ARRANGEMENTS
AND OTHER MATTERS 
 Section 10.1. Termination of Participation. Except as otherwise provided under this Agreement, effective as
of immediately after the Effective Time, New SAIC Group Employees shall not be eligible to participate in any Leidos Benefit Plan. 

Section 10.2. Accrued Time Off. New SAIC shall recognize and assume all Liability for all unused vacation, holiday, sick leave,
flex days, personal days and paid-time off and other time-off benefits with respect to New SAIC Group Employees which accrued prior to the Effective Time and New SAIC shall credit each New SAIC Group Employee with such accrual. 

  
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 Section 10.3. Leaves of Absence. New SAIC will continue to apply the appropriate
leave of absence policies applicable to inactive New SAIC Group Employees who are on an approved leave of absence as of the Effective Time. Leaves of absence taken by New SAIC Group Employees prior to the Effective Time shall be deemed to have been
taken as employees of a member of the New SAIC Group. 
 Section 10.4. Certain Director Fees. With respect to any Leidos
Director and New SAIC Director, Leidos shall retain responsibility for the payment of any fees payable in respect of service on the board of directors of Leidos that are payable but not yet paid as of the Effective Time, and New SAIC shall not have
any responsibility for any such payments. With respect to any New SAIC Director, New SAIC shall be responsible for the payment of any fees payable in respect of service on the board of directors of New SAIC that are earned at any time beginning at
or after the Effective Time, and Leidos shall not have any responsibility for any such payments. With respect to any Leidos Director, Leidos shall be responsible for the payment of any fees payable in respect of service on the board of directors of
Leidos that are earned at any time beginning at or after the Effective Time, and New SAIC shall not have any responsibility for any such payments. 

Section 10.5. Restrictive Covenants in Employment and Other Agreements. To the fullest extent permitted by the agreements
described in this Section 10.5 and applicable Law, Leidos shall assign, or cause an applicable member of the Leidos Group to assign, to New SAIC or a member of the New SAIC Group, as designated by New SAIC, all agreements containing restrictive
covenants (including confidentiality, non-competition and non-solicitation provisions) and the assignment of any intellectual property between a member of the Leidos Group and a New SAIC Group Employee, with such assignment to be effective as of the
Effective Time. To the extent that assignment of such agreements is not permitted, effective as of the Effective Time, each member of the New SAIC Group shall be considered to be a successor to each member of the Leidos Group for purposes of, and a
third-party beneficiary with respect to, all agreements containing restrictive covenants (including confidentiality, non-competition and non-solicitation provisions) and the assignment of any intellectual property between a member of the Leidos
Group and a New SAIC Group Employee, such that each member of the New SAIC Group shall enjoy all the rights and benefits under such agreements (including rights and benefits as a third-party beneficiary), with respect to the business operations of
the New SAIC Group; provided, however, that in no event shall Leidos be permitted to enforce such restrictive covenant agreements against New SAIC Group Employees for action taken in their capacity as employees of a member of the New
SAIC Group. Furthermore, the Parties agree that, with respect to equity awards held by Leidos Group Employees or New SAIC Group Employees which provide for cancellation, forfeiture or similar action in the event of a determination that the holder of
an equity award engaged in “detrimental activities”, the entity that does not employ such holder shall enforce the penalties with respect to the detrimental activities and treat any equity award that was converted pursuant to the terms of
this Agreement in the same manner as a result of such detrimental activities as the employing entity. 

  
 33 

 ARTICLE XI 

NON-U.S. EMPLOYEES 

Section 11.1. General Principles. Except as explicitly set forth in this Article XI, Leidos Group Employees and New SAIC Group
Employees who are resident outside of the U.S. or otherwise are subject to non-U.S. Law and their related benefits and obligations shall be treated in the same manner as the Leidos Group Employees and New SAIC Group Employees who are resident in the
U.S. All actions taken with respect to non-U.S. Employees in connection with the Distribution will be accomplished in accordance with applicable Law and custom in each of the applicable jurisdictions. 

Section 11.2. Treatment of Equity Awards Held by Non-U.S. Employees Equity awards held by non-U.S. Employees of the Leidos Group
or the New SAIC Group shall have such special adjustments and provisions as are needed to satisfy any applicable local Law. 
 ARTICLE XII

 GENERAL PROVISIONS 

Section 12.1. Preservation of Rights to Amend. The rights of each member of the Leidos Group and each member of the New SAIC Group
to amend, waive, or terminate any Benefit Plan shall not be limited in any way by this Agreement. 
 Section 12.2.
Confidentiality. Each Party agrees that any information conveyed or otherwise received by or on behalf of a Party in conjunction herewith that is not otherwise public through no fault of such Party is confidential and is subject to the terms
of the confidentiality provisions set forth herein and in the Distribution Agreement, including Section 3.3(e) of this Agreement and Section 8.5 of the Distribution Agreement. 

Section 12.3. Administrative Complaints/Litigation. Except as otherwise provided in this Agreement, on and after the Distribution
Date, New SAIC shall assume, and be solely liable for, the handling, administration, investigation, and defense of actions, including ERISA, occupational safety and health, employment standards, union grievances, wrongful dismissal, discrimination
or human rights, and unemployment compensation claims asserted at any time against Leidos or any member of the Leidos Group by any New SAIC Group Employee (including any dependent or beneficiary of any such Employee) or any other person, to the
extent such actions or claims arise out of or relate to employment or the provision of services (whether as an employee, contractor, consultant, or otherwise) to or with respect to the business activities of any member of the New SAIC Group after
the Distribution Date. To the extent that any legal action relates to a putative or certified class of plaintiffs, which includes both Leidos Group Employees (or Former Leidos Group Employees) and New SAIC Group Employees and such action involves
employment or benefit plan related claims, reasonable costs and expenses incurred by the Parties in responding to such legal action shall be allocated among the Parties equitably in proportion to a reasonable assessment of the relative proportion of
Employees included in or represented by the putative or certified plaintiff class. The procedures contained in the indemnification and related litigation cooperation provisions of the Distribution Agreement shall apply with respect to each
Party’s indemnification obligations under this Section 12.3. 

  
 34 

 Section 12.4. Reimbursement and Indemnification. Each Party agrees to reimburse the
other Party, within 30 days of receipt from the other Party of reasonable verification, for all costs and expenses which the other Party may incur on its behalf as a result of any of the respective Leidos and New SAIC Welfare Plans, Retirement
Plans, Benefit Plans, and Deferred Compensation Plans and, as contemplated by Section 9.1, any termination or severance payments or benefits. All Liabilities retained, assumed, or indemnified against by New SAIC pursuant to this Agreement, and
all Liabilities retained, assumed, or indemnified against by Leidos pursuant to this Agreement, shall in each case be subject to the indemnification provisions of the Distribution Agreement. Notwithstanding anything to the contrary, (i) no
provision of this Agreement shall require any member of the New SAIC Group to pay or reimburse to any member of the Leidos Group any benefit-related cost item that a member of the New SAIC Group has paid or reimbursed to any member of the Leidos
Group prior to the Effective Time and (ii) no provision of this Agreement shall require any member of the Leidos Group to pay or reimburse to any member of the New SAIC Group any benefit-related cost item that a member of the Leidos Group has
paid or reimbursed to any member of the New SAIC Group prior to the Effective Time. 
 Section 12.5. Costs of Compliance with
Agreement. Except as otherwise provided in this Agreement or any other contractual agreement or arrangement, each Party shall pay its own expenses in fulfilling its obligations under this Agreement. 

Section 12.6. Fiduciary Matters. Leidos and New SAIC each acknowledges that actions required to be taken pursuant to this
Agreement may be subject to fiduciary duties or standards of conduct under ERISA or other applicable Law, and no Party shall be deemed to be in violation of this Agreement if it fails to comply with any provisions hereof based upon its good-faith
determination (as supported by advice from counsel experienced in such matters) that to do so would violate such a fiduciary duty or standard. Each Party shall be responsible for taking such actions as are deemed necessary and appropriate to comply
with its own fiduciary responsibilities and shall fully release and indemnify the other Party for any Liabilities caused by the failure to satisfy any such responsibility. 

Section 12.7. Entire Agreement. This Agreement, together with the documents referenced herein (including the Distribution
Agreement and the Benefit Plans), constitutes the entire agreement and understanding among the Parties with respect to the subject matter hereof and supersedes all prior written and oral and all contemporaneous oral agreements and understandings
with respect to the subject matter hereof. To the extent any provision of this Agreement conflicts with the provisions of the Distribution Agreement, the provisions of this Agreement shall be deemed to control with respect to the subject matter
hereof. 
 Section 12.8. Binding Effect; No Third-Party Beneficiaries; Assignment. This Agreement shall inure to the benefit of
and be binding upon the Parties and their respective successors and permitted assigns. Except as otherwise expressly provided in this Agreement, this Agreement is solely for the benefit of the Parties and should not be deemed to confer upon any
third parties any remedy, claim, Liability, reimbursement, cause of action, or other right in excess of those existing without reference to this Agreement. Nothing in this Agreement is intended to amend any Benefit Plan or affect the applicable plan
sponsor’s right to amend or terminate any Benefit Plan pursuant to the terms of such plan. The provisions of this Agreement 

  
 35 

 
are solely for the benefit of the Parties, and no current or former Employee, officer, director, or independent contractor or any other individual associated therewith shall be regarded for any
purpose as a third-party beneficiary of this Agreement. This Agreement may not be assigned by any Party, except with the prior written consent of the other Party. 

Section 12.9. Amendment; Waivers. No change or amendment may be made to this Agreement except by an instrument in writing signed
on behalf of each of the Parties. Any Party may, at any time, (i) extend the time for the performance of any of the obligations or other acts of another Party; (ii) waive any inaccuracies in the representations and warranties of another
Party contained herein or in any document delivered pursuant hereto; and (iii) waive compliance by another Party with any of the agreements, covenants, or conditions contained herein. Any such extension or waiver shall be valid only if set
forth in an instrument in writing signed by the Party to be bound thereby. No failure or delay on the part of any Party in the exercise of any right hereunder shall impair such right or be construed to be a waiver of, or acquiescence in, any breach
of any representation, warranty, covenant, or agreement contained herein, nor shall any single or partial exercise of any such right preclude other or further exercises thereof or of any other right. 

Section 12.10. Remedies Cumulative. All rights and remedies existing under this Agreement are cumulative to, and not exclusive of,
any rights or remedies otherwise available. 
 Section 12.11. Notices. Unless otherwise expressly provided herein, all notices,
claims, certificates, requests, demands and other communications hereunder shall be in writing and shall be deemed to be duly given: (i) when personally delivered; (ii) if mailed by registered or certified mail, postage prepaid, return
receipt requested, on the date the return receipt is executed or the letter is refused by the addressee or its agent; (iii) if sent by overnight courier which delivers only upon the executed receipt of the addressee, on the date the receipt
acknowledgment is executed or refused by the addressee or its agent; or (iv) if sent by facsimile or electronic mail, on the date confirmation of transmission is received (provided that a copy of any notice delivered pursuant to this clause
(iv) shall also be sent pursuant to clause (i), (ii) or (iii)), addressed to the attention of the addressee’s General Counsel at the address of its principal executive office or to such other address or facsimile number for a Party as
it shall have specified by like notice. 
 Section 12.12. Counterparts. This Agreement, including the other documents referred
to herein, may be executed in multiple counterparts, each of which when executed shall be deemed to be an original but all of which together shall constitute one and the same agreement. 

Section 12.13. Severability. If any term or other provision of this Agreement is determined by a non-appealable decision by a
court, administrative agency, or arbitrator to be invalid, illegal, or incapable of being enforced by any rule of Law or public policy, all other conditions and provisions of this Agreement shall nevertheless remain in full force and effect so long
as the economic or legal substance of the transactions contemplated hereby is not affected in any manner materially adverse to any Party. Upon such determination that any term or other provision is invalid, illegal, or incapable of being enforced,
the court, administrative agency, or arbitrator shall interpret this Agreement so as to effect the original intent of the Parties as closely 

  
 36 

 
as possible in an acceptable manner to the end that transactions contemplated hereby are fulfilled to the fullest extent possible. If any sentence in this Agreement is so broad as to be
unenforceable, the provision shall be interpreted to be only so broad as is enforceable. 
 Section 12.14. Governing Law. This
Agreement (and any claims or disputes arising out of or related hereto or thereto or to the transactions contemplated hereby and thereby or to the inducement of any Party to enter herein and therein, whether for breach of contract, tortious conduct,
or otherwise and whether predicated on common law, statute, or otherwise) shall be governed by and construed and interpreted in accordance with the Laws of the State of Delaware irrespective of the choice of laws principles of the State of Delaware,
including all matters of validity, construction, effect, enforceability, performance, and remedies. 
 Section 12.15. Dispute
Resolution. The procedures for negotiation and binding arbitration set forth in Article IX of the Distribution Agreement shall apply to any dispute, controversy or claim (whether sounding in contract, tort or otherwise) that arises out of or
relates to this Agreement, any breach or alleged breach hereof, the transactions contemplated hereby (including all actions taken in furtherance of the transactions contemplated hereby on or prior to the date hereof), or the construction,
interpretation, enforceability, or validity hereof. 
 Section 12.16. Performance. Each of Leidos and New SAIC shall cause to be
performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth herein to be performed by any member of the Leidos Group and any member of the New SAIC Group, respectively. Each of the Parties agrees to take
such further actions and to execute, acknowledge, and deliver, or to cause to be executed, acknowledged, and delivered, all such further documents as are reasonably requested by the other for carrying out the purposes of this Agreement or of any
document delivered pursuant to this Agreement. 
 Section 12.17. Construction. This Agreement shall be construed as if jointly
drafted by the Parties and no rule of construction or strict interpretation shall be applied against any Party. 
 Section 12.18.
Effect if Distribution Does Not Occur. Notwithstanding anything in this Agreement to the contrary, if the Distribution Agreement is terminated prior to the Effective Time, this Agreement shall be of no further force and effect and shall be
void ab initio. 

  
 37 

 IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed in their names by a
duly authorized officer as of the date first written above. 
  

					
	SAIC, INC.
		
	By:	 	 /s/ John P. Jumper

		 	Name:	 	John P. Jumper
		 	Title:	 	Chief Executive Officer
	
	SAIC GEMINI, INC.
		
	By:	 	 /s/ Anthony J. Moraco

		 	Name:	 	Anthony J. Moraco
		 	Title:	 	Chief Executive Officer

  
 38EX-10.2

 Exhibit 10.2 
  

 
  

TAX MATTERS AGREEMENT 
 by and
between 
 SAIC, INC. 
 and 

SAIC GEMINI, INC. 
 dated as of

 September 25, 2013 
  

 
  

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT is dated as of September 25, 2013, by and among SAIC, Inc., a Delaware corporation
(“Leidos”), that will be known as Leidos Holdings, Inc. following the External Distribution, SAIC Gemini, Inc., a Delaware corporation (“New SAIC” and, together with Leidos, the “Parties”, and each
individually, a “Party”), that will be known as Science Applications International Corporation following the External Distribution and, solely for the purposes of Section 4.5(b), SAIC International Holdings, Inc., a Delaware
corporation (“NewCo”). 
 WHEREAS, as of the date hereof, Leidos is the common parent of an affiliated group of domestic
corporations within the meaning of Section 1504(a) of the Code (the “Affiliated Group”), and the members of the Affiliated Group have heretofore joined in filing consolidated federal Income Tax Returns; 

WHEREAS, Leidos, acting through its direct and indirect Subsidiaries, currently conducts the Leidos Business and the New SAIC Business; 

WHEREAS, the Board of Directors of Leidos (the “Board”) has determined that it is appropriate, desirable and in the best
interests of Leidos and its stockholders to separate Leidos into two separate, publicly traded companies, one for each of (i) the Leidos Business, which shall be owned and conducted, directly or indirectly, by Leidos and (ii) the New SAIC
Business, which shall be owned and conducted, directly or indirectly, by New SAIC; 
 WHEREAS, in order to effect such separation, the Board
has determined that it is appropriate, desirable and in the best interests of Leidos and its stockholders to undertake the Internal Reorganization and, following the completion of the Internal Reorganization, for Leidos to distribute pro rata
to the Record Holders in accordance with the Distribution Ratio, all of the issued and outstanding shares New SAIC Common Stock (the “External Distribution”); 

WHEREAS, it is the intention of the Parties that the External Distribution qualify as a tax-free distribution under Section 355 of the
Code; 
 WHEREAS, it is the intention that the contributions of New SAIC Assets to, and the assumption of New SAIC Liabilities by, New SAIC
prior to the Internal Distribution, together with the Internal Distribution, qualify as a reorganization within the meaning of Section 368(a)(1)(D) and 355 of the Code; 

WHEREAS, as a result of the Distributions, the Parties desire to enter into this Tax Matters Agreement to provide for certain Tax matters,
including the assignment of responsibility for the preparation and filing of Tax Returns, the payment of and indemnification for Taxes (including Taxes with respect to the Distributions and related transactions as contemplated in the Distribution
Agreement and the other Ancillary Agreements), entitlement to refunds of Taxes, and the prosecution and defense of any Tax controversies; and 

NOW, THEREFORE, in consideration of the mutual agreements, provisions and covenants contained in this Agreement, the Parties hereby agree as
follows: 

  
 1 

 ARTICLE I. DEFINITIONS 

SECTION 1.1. General. Capitalized terms used in this Agreement and not defined herein shall have the meanings that such terms have
in the Distribution Agreement. As used in this Agreement, the following terms shall have the following meanings: 
 “Active
Business” means the active business relied on by Leidos, Applications or New SAIC, as the case may be, to satisfy the active trade or business requirement of Section 355(b) for purposes of the Ruling. 

“Affiliate” is defined in the Distribution Agreement. 

“Affiliated Group” is defined in the preamble hereof. 

“Agreement” means this Tax Matters Agreement. 

“Applications” means Science Applications International Corporation, a Delaware corporation and wholly owned
Subsidiary of Leidos, that will be known as Leidos, Inc. following the External Distribution. 
 “Breaching
Party” is defined in Section 4.3. 
 “Business Day” or “Business Days” means
any day that is not a Saturday, a Sunday or any other day on which banks are required or authorized by law to be closed in New York City or Virginia. 

“Closing of the Books Method” means the apportionment of items between portions of a taxable period based on a
closing of the books and records on the Distribution Date (as if the Distribution Date was the end of the taxable period). 

“Code” means the United States Internal Revenue Code of 1986, as amended. 

“Consolidated Return” means any Income Tax Return filed pursuant to Section 1502 of the Code, or any
comparable combined, consolidated, or unitary group Income Tax Return filed under state or local Tax law with respect to which Leidos or any Leidos Subsidiary is the parent entity. 

“Distribution” or “Distributions” means the External Distribution and the Internal
Distribution, individually or collectively. 
 “Distribution Agreement” means the Distribution Agreement,
dated as of September 25, 2013, between Leidos and New SAIC. 
 “Distribution Date” means the Business
Day on which the External Distribution is effected. 
 “Effective Time” is defined in the Distribution
Agreement. 
 “Final Determination” means the final resolution of liability for any Tax for any taxable
period, including any related interest or penalties, by or as a result of: (i) a final and unappealable decision, judgment, decree or other order by any court of competent jurisdiction; (ii) a closing agreement or accepted offer in
compromise under Section 7121 or 7122 of the Code, or comparable agreement under the laws of other jurisdictions which resolves the entire Tax liability for any taxable period; (iii) any allowance of a refund or credit in respect of an
overpayment of Tax, but only after the expiration of all periods during which such refund may be recovered by the jurisdiction imposing the Tax; or (iv) any other final disposition. 

  
 2 

 “Force Majeure” is defined in the Distribution Agreement. 

“Included Party” is defined in Section 3.3(b). 

“Income Tax” means any income, franchise or similar Taxes imposed on (or measured by) net income or net
profits. 
 “Income Tax Returns” means all Tax Returns relating to Income Taxes. 

“Indemnified Liability” means any liability subject to indemnification pursuant to Section 4.3. 

“IRS” means the United States Internal Revenue Service. 

“Internal Distribution” is defined in the Distribution Agreement. 

“Leidos” is defined in the preamble hereof. 

“Leidos Business” is defined in the Distribution Agreement. 

“Leidos Subsidiary” means any Subsidiary of Leidos other than New SAIC or any New SAIC Subsidiary. 

“LIBOR” is defined in the Distribution Agreement. 

“Losses” has the meaning ascribed to the term “Indemnifiable Losses” in the Distribution Agreement.

 “New SAIC” is defined in the preamble hereof. 

“New SAIC Business” is defined in the Distribution Agreement. 

“New SAIC Subsidiary” means (i) any Subsidiary of New SAIC after the Distribution Date and (ii) any
Subsidiary of New SAIC before the Distribution Date the successor of which is described in (i) above. 

“Non-Breaching Party” is defined in Section 4.3. 

“Opinion” means the opinion delivered by Simpson Thacher & Bartlett LLP pursuant to
Section 4.4(c) of the Distribution Agreement. 
 “Party” is defined in the preamble hereof. 

“Payment Period” is defined in Section 2.4(d). 

“Preparing Party” is defined in Section 3.3(b). 

“Proceeding” means any audit, examination or other proceeding brought by a Taxing Authority with respect to
Taxes. 

  
 3 

 “Prohibited Acts” is defined in Section 4.2. 

“Pro-Rated Method” means the apportionment of items between portions of a taxable period based on the number
of days in such taxable period on or before the Distribution Date in comparison to the number of days in such taxable period after the Distribution Date (i.e., without regard to when any items are realized within such taxable period). 

“Requesting Party” is defined in Section 4.2. 

“Restricted Period” means the two-year period commencing on the Distribution Date. 

“Ruling” means the private letter ruling issued by the IRS to Leidos dated July 2, 2013, any supplemental
rulings related thereto and any requests or supplemental materials submitted by Leidos in connection with the private letter ruling. 

“Sharing Percentage” means (i) seventy percent (70%) in the case of Leidos and (ii) thirty percent
(30%) in the case of New SAIC. 
 “Subsidiary” is defined in the Distribution Agreement. 

“Stub Taxable Period” is defined in Section 3.3(a). 

“Tax” or “Taxes” means (i) all taxes, charges, fees, imposts, levies or other
assessments imposed by a Taxing Authority, including all net income, gross receipts, capital, sales, use, gains, ad valorem, value added, transfer, franchise, profits, inventory, capital stock, license, withholding, payroll, employment, social
security, unemployment, excise, severance, stamp, occupation, property and estimated taxes, custom duties, fees, assessments and charges of any kind whatsoever and (ii) liability for the payment of any amount of the type described in clause
(i) above arising as a result of being (or having been) a member of any group or being (or having been) included or required to be included in any Tax Return related thereto. Whenever the term “Tax” or “Taxes” is used it
shall include penalties, fines, additions to tax and interest thereon. 
 “Taxing Authority” means any
governmental authority (whether United States or non-United States, and including, any state, municipality, political subdivision or governmental agency) responsible for the imposition of any Tax. 

“Tax Package” is defined in Section 3.3(b). 

“Tax Returns” means all reports or returns (including information returns and amended returns) required to be
filed or that may be filed for any period with any Taxing Authority in connection with any Tax or Taxes (whether domestic or foreign). 

SECTION 1.2. References; Interpretation. References in this Agreement to any gender include references to all genders, and references
to the singular include references to the plural and vice versa. The words “include,” “includes” and “including” when used in this Agreement shall be deemed to be followed by the phrase “without limitation.”
Unless the context otherwise requires, references in this Agreement to Articles, Sections, Exhibits and Schedules shall be deemed references to Articles and Sections of, and Exhibits and Schedules to, such Agreement. Unless the context otherwise
requires, the words “hereof,” “hereby” and “herein” and words of similar meaning when used in this Agreement refer to this Agreement in its entirety and not to any particular Article, Section or provision of this
Agreement. 

  
 4 

 ARTICLE II. ALLOCATION OF TAX LIABILITIES 

SECTION 2.1. Payment of Taxes. 

(a) Taxes Upon Filing and Adjusted Income Taxes. The Party responsible for the filing of a Tax Return pursuant to Sections 3.1 and 3.2
shall pay to the relevant Taxing Authority all Taxes due or payable in connection with such Tax Return (including any amounts relating to adjustments to such Tax Return) and shall be entitled to any refunds (including, for the avoidance of doubt,
any similar credit or offset against Taxes) in connection therewith. Notwithstanding the foregoing, with respect to any Tax Return (other than a Consolidated Return) of New SAIC or any New SAIC Subsidiary for any taxable period that ends on or
before the Distribution Date, Leidos shall be liable for, and shall be entitled to any refunds of, Taxes (including any amounts relating to adjustments to such Tax Return) relating to such taxable period. Notwithstanding the foregoing, with respect
to any Tax Return (other than a Consolidated Return) of New SAIC or any New SAIC Subsidiary for any taxable period that begins before and includes but does not end on the Distribution Date, Leidos shall be liable for, and shall be entitled to any
refunds of, Taxes (including any amounts relating to adjustments to such Tax Return) relating to the portion of the taxable period ending on the Distribution Date and New SAIC shall be liable for, and shall be entitled to any refunds of, Taxes
relating to the portion of the taxable period beginning after the Distribution Date. For the purposes of the above sentence, (i) Taxes imposed on a periodic basis (such as real or personal property Taxes) shall be apportioned between the two
portions of such taxable period in accordance with the Pro-Rated Method and (ii) Taxes not described in clause (i) above (such as franchise Taxes, Taxes that are based upon or related to income or receipts, based upon occupancy or imposed
in connection with any sale or other transfer or assignment of property) shall be apportioned between the two portions of such taxable period in accordance with the Closing of the Books Method. 

(b) Separation Taxes. Notwithstanding anything in this Section 2.1 to the contrary, and except as provided in Article IV, Leidos
and New SAIC shall be liable (in accordance with their respective Sharing Percentages) for, and shall be entitled (in accordance with their respective Sharing Percentages) to any refunds of, any Taxes for a taxable period that begins before the
Distribution Date imposed or incurred in connection with the Distributions or the Internal Reorganization, including (i) Taxes imposed as a result of any Distribution failing to qualify under Section 355 of the Code, (ii) Taxes
imposed as a result of the stock of New SAIC distributed in any Distribution failing to be treated as qualified property pursuant to Section 355(d) or 355(e) of the Code, (iii) Taxes imposed as a result of Leidos or Applications otherwise
recognizing any gain in connection with any Distribution (including, for the avoidance of doubt, the related internal transactions and the distribution of cash to Leidos from New SAIC following the Internal Distribution described in the Ruling),
(iv) Taxes imposed as a result of the recapture of any previously claimed Tax items in connection with the Distributions, (v) Taxes imposed as a result of any deferred intercompany item or excess loss account (or any similar item under
state, local or foreign Tax law) being taken into account in connection with the Distributions pursuant to Section 1502 of the Code and the regulations promulgated thereunder (or any similar provision of state, local or foreign Tax law) and
(vi) any stamp, duty, transfer, sales and use or similar Taxes incurred in connection with the Distributions or the Internal Reorganization; provided, however, that Leidos shall be liable for, and shall be entitled to any refunds of, the first
$100,000 of such Taxes. 
 SECTION 2.2. Indemnity. 

(a) Subject to Article IV, Leidos shall indemnify New SAIC and its Affiliates from all liability for Taxes for which Leidos is responsible
pursuant to Section 2.1 and any related Losses. 

  
 5 

 (b) Subject to Article IV, New SAIC shall indemnify Leidos and its Affiliates from all liability
for Taxes for which New SAIC is responsible pursuant to Section 2.1 and any related Losses. 
 (c) Unless otherwise agreed in writing,
the indemnifying Party shall pay to the indemnified Party the amount required to be paid pursuant to Section 2.2(a) or (b) above within fifteen (15) days of being notified of the amount due by the indemnified Party. The notice by the
indemnified Party requesting such payment shall be accompanied by the calculations and other information used to determine the indemnifying Party’s obligations hereunder. Such payment shall be paid by the indemnifying Party to the indemnified
Party by wire transfer of immediately available funds to an account designated by the indemnified Party by written notice to the indemnifying Party prior to the due date of such payment. 

SECTION 2.3. Contests. 

(a) Subject to Article IV, the right to control the conduct of any Proceeding shall belong to the Party responsible, pursuant to Sections 3.1
and 3.2, for the filing of the Tax Return to which such Proceeding relates. If the Party not controlling a Proceeding could have an indemnification obligation for an adjustment to Tax pursuant to such Proceeding, such Party shall be entitled to
participate in (but not control) such Proceeding at its own cost and expense; provided, however, that the Party controlling the Proceeding shall not settle such Proceeding in a manner that would result in an indemnity payment from the other Party
under this Agreement without the consent of the other Party (such consent not to be unreasonably withheld, conditioned or delayed); provided, further, that the Party controlling such Proceeding may settle such Proceeding without the consent of the
other Party so long as such Party waives its indemnification rights hereunder in respect of such Proceeding. 
 (b) After the Distribution
Date, each Party shall promptly notify the other Party in writing upon receipt of written notice of the commencement of any Proceeding or of any demand or claim upon it, which, if determined adversely, would be grounds for indemnification from such
other Party pursuant to Section 2.2; provided that failure to provide notice pursuant to this sentence shall not relieve any Party of its obligations pursuant to this Agreement except to the extent such Party is actually prejudiced as a result
thereof. Each Party shall, on a timely basis, keep the other Party informed of all developments in the Proceeding and provide such other Party with copies of all pleadings, briefs, orders, and other correspondence pertaining thereto. 

SECTION 2.4. Treatment of Payments; After Tax Basis. 

(a) Unless otherwise required by a Final Determination, this Agreement or otherwise agreed to between the Parties, any payment made pursuant
to this Agreement (other than any payment of interest pursuant to Section 2.4(d)) by: (i) New SAIC to Leidos shall be treated for all Tax purposes as a distribution by New SAIC to Leidos with respect to the stock of New SAIC occurring
after New SAIC is directly owned by Leidos and immediately before the External Distribution; or (ii) Leidos to New SAIC shall be treated for all Tax purposes as a tax-free contribution by Leidos to New SAIC with respect to its stock occurring
after New SAIC is directly owned by Leidos and immediately before the External Distribution; and in each case, no Party shall take any position inconsistent with such treatment. In the event that a Taxing Authority asserts that a Party’s
treatment of a payment pursuant to this Agreement should be other than as required pursuant to this Agreement (ignoring any potential inconsistent or adverse Final Determination), such Party shall use its commercially reasonable efforts to contest
such challenge. 

  
 6 

 (b) If the receipt or accrual of any payment pursuant to this Agreement (other than payments of
interest pursuant to Section 2.4(d)) results in taxable income to the indemnified Party or any of its Affiliates, such payment shall be increased so that, after the payment of any Taxes with respect to the payment, the indemnified Party and its
Affiliates shall have realized the same net amount they would have realized had the payment not resulted in taxable income. 
 (c) To the
extent that any liability for Taxes or Losses that is subject to indemnification under this Agreement gives rise to a deduction, credit or other Tax benefit to the indemnified Party or any of its Affiliates, the amount of any payment made under this
Agreement shall be decreased by taking into account any actual reduction in Taxes (determined on a with and without basis) of the indemnified Party or any of its Affiliates resulting from such Tax benefit. If (i) such actual reduction in Taxes
of the indemnified Party or its Affiliate occurs in a taxable period following the period in which the indemnification payment is made or (ii) any adjustment to the liability for Taxes for which one Party or any Affiliates is responsible
hereunder gives rise to a deduction, credit or other Tax benefit to the other Party or any of its Affiliates, the indemnified Party (or, in the case of (ii), the other Party) shall on an annual basis pay the indemnifying Party (or, in the case of
(ii), the responsible Party) the amount of the actual reduction in Taxes (determined on a with and without basis); provided, however, that no such payment shall be required if the actual reduction in Taxes for the relevant year and any unpaid
reduction in Taxes for all prior years is less than $50,000. 
 (d) Payments made pursuant to this Agreement that are not made within the
period prescribed in this Agreement or, if no period is prescribed, within thirty (30) days after demand for payment is made (the “Payment Period”) shall bear interest for the period from and including the date immediately
following the last date of the Payment Period through and including the date of payment at a rate of simple interest per annum equal to LIBOR. Such interest will be payable at the same time as the payment to which it relates and shall be calculated
on the basis of a year of 365 days and the actual number of days for which due. 
 ARTICLE III. PREPARATION AND FILING OF TAX RETURNS 

SECTION 3.1. Leidos’s Responsibility for the Preparation and Filing of Tax Returns. 

(a) Leidos shall prepare or cause to be prepared (i) all Consolidated Returns, (ii) all other Tax Returns that it or any Leidos
Subsidiary is legally obligated to file after the Distribution Date according to the laws of the relevant taxing jurisdiction and (iii) all Tax Returns required to be filed before the Distribution Date. Leidos shall file or cause to be filed
all such Tax Returns with the appropriate Taxing Authority. 
 (b) To the extent that New SAIC or any New SAIC Subsidiary is included in any
Consolidated Return for a taxable period that includes the Distribution Date, Leidos shall include in such Consolidated Return the results of New SAIC and the New SAIC Subsidiaries on the basis of the Closing of the Books Method consistent with
Treas. Reg. Section 1.1502-76(b)(2)(i). 
 SECTION 3.2. New SAIC’s Responsibility for the Preparation and Filing of Tax
Returns. New SAIC shall prepare or cause to be prepared all Tax Returns that it or any New SAIC Subsidiary is legally obligated to file after the Distribution Date according to the laws of the relevant taxing jurisdiction; provided, however,
that Leidos shall have the right to review and comment with respect to items on such Tax Returns if and to the extent such items directly relate to Taxes for which Leidos would be liable under Section 2.1, such comment not to be unreasonably
rejected. New SAIC shall file or cause to be filed all such Tax Returns with the appropriate Taxing Authority. 

  
 7 

 SECTION 3.3. Manner of Preparation. 

(a) To the extent permitted by law, any taxable period of New SAIC or any New SAIC Subsidiary for any state or local Income Tax purposes that
would otherwise include but not end on the Distribution Date shall be bifurcated into two separate taxable periods, one ending on the Distribution Date and the other beginning on the day following the Distribution Date (each a “Stub Taxable
Period”), and a separate Income Tax Return for each Stub Taxable Period shall be prepared and filed by the Party responsible for such preparation and filing pursuant to Sections 3.1 and 3.2. 

(b) To the extent any Tax Return required to be prepared by Leidos pursuant to Section 3.1 contains items relating to the New SAIC
Business or any Tax Return required to by prepared by New SAIC pursuant to Section 3.2 contains items relating to the Leidos Business, the Party not responsible for preparing such Tax Return (the “Included Party”) shall, at its
own cost and expense, prepare and deliver to the Party responsible for preparing such Tax Return (the “Preparing Party”) a true and correct accounting of all relevant Tax items (in a form reasonably requested by the Preparing Party)
relating to the Included Party (or any of its Subsidiaries) for the taxable period covered by such Tax Return (a “Tax Package”) within thirty (30) days following the written request of the Preparing Party. In the event an
Included Party does not fulfill its obligations pursuant to this Section 3.3(b), the Preparing Party shall be entitled to prepare or cause to be prepared the information required to be included in the Tax Package for purposes of preparing any
such Tax Return, and the Included Party shall reimburse the Preparing Party for any out-of-pocket expenses incurred in the preparation of such information. 

(c) All Tax Returns for taxable periods (or portions thereof) beginning before the Distribution Date that are required to be filed after the
Distribution Date that could give rise to an indemnity obligation pursuant to Section 2.2 shall be prepared in a manner consistent with past practices (e.g., accounting methods and accelerating deductions through bonus depreciation or
otherwise) and the preparing Party shall, at the other Party’s request, share any such Tax Return with such other Party after the filing thereof. 

(d) All Income Tax Returns filed on or after the Distribution Date shall be prepared in a manner that is consistent with the Ruling and the
Opinion, or any other rulings obtained from other Taxing Authorities in connection with the Distributions (in the absence of a Final Determination to the contrary) and shall be filed on a timely basis (including pursuant to extensions) by the Party
responsible for such filing pursuant to Sections 3.1 and 3.2. In the absence of a Final Determination to the contrary or a change in law, all Income Tax Returns of New SAIC and its Subsidiaries for taxable periods beginning before the Distribution
Date shall be prepared consistent with the Tax Returns of the Affiliated Group. 
 (e) Except to the extent required by law, New SAIC and
any New SAIC Subsidiary shall not amend any Income Tax Return relating to a taxable period (or portion thereof) ending on or before to the Distribution Date without the written consent of Leidos (which consent may be withheld in its sole
discretion). 
 SECTION 3.4. Costs and Expenses of Preparation. Subject to Section 3.3(b), (i) any out-of-pocket costs and
expenses associated with preparing any U.S. federal, state or local Tax Returns with respect to taxable periods that begin before and include, but do not end on, the Distribution Date filed under Sections 3.1 or 3.2 shall be shared by the Parties in
accordance with their respective Sharing Percentages and (ii) with respect to any Tax Return not described in (i) above, the Party responsible for 

  
 8 

 
preparing any Tax Return under Sections 3.1 or 3.2 shall be responsible for the costs and expenses associated with preparing such Tax Returns. The Party responsible for reimbursing the other
Party incurring such out-of-pocket costs and expenses pursuant to this Section 3.4 shall reimburse such other Party promptly upon being provided with evidence of the incurrence of such out-of-pocket costs and expenses. 

SECTION 3.5. Carrybacks. To the extent permitted by law, New SAIC and any New SAIC Subsidiaries shall elect to forego a carryback of
any net operating losses, capital losses or credits for any taxable period ending after the Distribution Date to a taxable period, or portion thereof, ending on or before the Distribution Date. Notwithstanding anything herein to the contrary, New
SAIC and any New SAIC Subsidiaries shall not have any right to receive the benefit of any carryback of Tax attributes created in a taxable period beginning after the Distribution Date into a Consolidated Return. 

SECTION 3.5. Retention of Records; Access. 

(a) Leidos and New SAIC shall, and shall cause each of their Subsidiaries to, retain adequate records, documents, accounting data and other
information (including computer data) necessary for the preparation and filing of all Tax Returns required to be filed by Leidos or New SAIC hereunder and for any Proceeding relating to such Tax Returns or to any Taxes payable by Leidos or New SAIC
hereunder. 
 (b) Leidos and New SAIC shall, and shall cause each of their Subsidiaries to, provide reasonable access to (i) all
records, documents, accounting data and other information (including computer data) necessary for the preparation and filing of all Tax Returns required to be filed by Leidos or New SAIC and for any Proceeding relating to such Tax Returns or to any
Taxes payable by Leidos or New SAIC and (ii) its personnel and premises, for the purpose of the preparation, review or audit of such Tax Returns, or in connection with any Proceeding, as reasonably requested by either Leidos or New SAIC. 

(c) The obligations set forth above in Sections 3.5(a) and 3.5(b) shall continue until the longer of (i) the time of a Final
Determination or (ii) expiration of all applicable statutes of limitations, to which the records and information relate. For purposes of the preceding sentence, each Party shall assume that no applicable statute of limitations has expired
unless such Party has received notification or otherwise has actual knowledge that such statute of limitations has expired. 
 SECTION 3.6.
Confidentiality; Ownership of Information; Privileged Information. The provisions of Article VIII of the Distribution Agreement relating to confidentiality of information, ownership of information, privileged information and related matters
shall apply with equal force to any records and information prepared and/or shared by and among the Parties in carrying out the intent of this Agreement. 

ARTICLE IV. DISTRIBUTIONS AND RELATED TAX MATTERS 

Notwithstanding anything herein to the contrary, the provisions of this Article IV shall govern all matters among the parties hereto related
to an Indemnified Liability. 
 SECTION 4.1. Compliance with the Ruling and the Opinion. Leidos and New SAIC hereby confirm and agree
to comply with (and cause their respective Subsidiaries to comply with) any and all covenants, agreements and representations in the Ruling and the Opinion applicable to Leidos and New SAIC, respectively. 

  
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 SECTION 4.2. Opinion Requirement for Major Transactions Undertaken by Leidos or New SAIC
During the Restricted Period. Other than pursuant to the transactions contemplated by the Distribution Agreement, Leidos and New SAIC each agree that during the Restricted Period neither Party shall (and Leidos shall not cause or permit
Applications to) (i) merge or consolidate with or into any other entity, (ii) liquidate or partially liquidate (within the meaning of such terms as defined in Section 346 and Section 302, respectively, of the Code),
(iii) sell or transfer all or substantially all of its assets (within the meaning of Rev. Proc. 77-37, 1977-2 C.B. 568) in a single transaction or series of related transactions, or sell or transfer any portion of its assets that would violate
the “continuity of business enterprise” requirement of Treas. Reg. Section 1.368-1(d), (iv) redeem or otherwise repurchase any of its capital stock other than pursuant to open market stock repurchase programs meeting the
requirements of section 4.05(1)(b) of Rev. Proc. 96-30, 1996-1 C.B. 696, (v) cease the active conduct of its trade or business within the meaning of Section 355(b) of the Code or the active conduct of its Active Business, (vi) enter
into any negotiations, agreements or arrangements with respect to transactions or events (including any transactions described in Sections 4.2(i)-(iv) (and, for this purpose, including any redemptions made pursuant to open market stock
repurchase programs), stock issuances (pursuant to the exercise of options or otherwise), option grants, capital contributions or acquisitions, entering into any partnership or joint venture arrangements, or a series of such transactions or events,
but excluding any Distribution) that may cause any Distribution to be treated as part of a plan pursuant to which one or more persons acquire directly or indirectly stock of Leidos, Applications or New SAIC representing a “35-percent or greater
interest” (i.e., stock possessing at least 35 percent of the total combined voting power of all classes of stock entitled to vote or at least 35 percent of the total value of shares of all classes of stock, as such terms are used in
Section 355(d)(4) of the Code), or (vii) take any other action (or series of actions), or permit any Subsidiary to take any such action (or series of actions), where the taking of such action (or series of actions) could reasonably be
expected to cause any Distribution to fail to qualify under Section 355 of the Code or cause the stock of New SAIC distributed in any Distribution to fail to be treated as qualified property pursuant to Section 355(e) of the Code (the acts
listed in (i)-(vii) collectively, the “Prohibited Acts”). Notwithstanding the foregoing, Leidos (and Applications, if applicable) or New SAIC (the “Requesting Party”) may take any of the Prohibited Acts,
subject to Section 4.3, if (x) the Requesting Party first obtains (at its expense) an opinion in form and substance reasonably acceptable to the other Party of a nationally recognized law firm or a “big four” accounting firm
reasonably acceptable to the other Party, which opinion may be based on usual and customary factual representations (reasonably acceptable to the other Party) or (y) at the Requesting Party’s request, Leidos (at the expense of the
Requesting Party) obtains a supplemental ruling from the IRS, that such Prohibited Act or Prohibited Acts, and any transaction related thereto, will not (a) affect any of the conclusions set forth in the Ruling, including (i) the
qualification of the External Distribution under Section 355 of the Code, (ii) the qualification of the Internal Distribution and certain internal transactions preceding the Internal Distribution under Sections 355 and 368 of the Code,
(iii) the nonrecognition of gain in connection with the cash distribution to Leidos from New SAIC following the Internal Distribution and (iv) the nonrecognition of gain to Leidos in the External Distribution and Applications in the
Internal Distribution, or (b) cause the stock of New SAIC distributed in any Distribution to fail to be treated as qualified property pursuant to Sections 355(d) or 355(e) of the Code. A Party (and Applications, if applicable) may also take any
of the Prohibited Acts, subject to Section 4.3, with the consent of the other Party in its sole and absolute discretion. During the Restricted Period, a Party shall provide all information reasonably requested by the other Party relating to any
transaction involving an acquisition (directly or indirectly) of the stock of Leidos, Applications or New SAIC within the meaning of Section 355(e) of the Code. 

SECTION 4.3. Indemnification for Distribution Taxes. If, after the External Distribution, a Party or any of its Affiliates takes any
action or enters into any agreement to take any action, including 

  
 10 

 
any of the Prohibited Acts as defined in Section 4.2 of this Agreement, or if there is a breach by any Party of Section 4.1 hereof, or if there is any direct or indirect acquisition of
a Party’s stock (or, in the case of Leidos, Applications’ stock), and as a result (i) any Distribution shall fail to qualify under Section 355 of the Code, (ii) the stock of New SAIC distributed in any Distribution shall
fail to be treated as qualified property pursuant to Section 355(d) or 355(e) of the Code or (iii) Leidos or Applications otherwise recognizes any gain in connection with any Distribution (including, for the avoidance of doubt, the related
internal transactions and the cash distribution to Leidos from New SAIC following the Internal Distribution described in the Ruling), then such Party (the “Breaching Party”) shall indemnify and hold harmless the other Party (the
“Non-Breaching Party”) and any of its Affiliates against any and all Taxes (and any related Losses) imposed upon or incurred by the Non-Breaching Party or any of its Affiliates (and any Taxes of Leidos shareholders to the extent the
Non-Breaching Party or any of its Affiliates is liable with respect to such Taxes, whether to a Taxing Authority, to a shareholder or to any other person) as a result, unless such Taxes would, in any event, have been imposed upon or incurred by the
Non-Breaching Party or any or its Affiliates without regard to such actions, breaches or events, as determined at such time. The Non-Breaching Party and any of its Affiliates shall be indemnified and held harmless under this Section 4.3 without
regard to whether an opinion or supplemental ruling pertaining to the action pursuant to Section 4.2 was obtained, and without regard to whether the Non-Breaching Party gave its consent to such action pursuant to Section 4.2 or otherwise.

 SECTION 4.4. Procedural Matters. 

(a) Notice. If either New SAIC or Leidos receives any written notice of deficiency, claim or adjustment or any other written
communication from a Taxing Authority that may result in an Indemnified Liability, the Party receiving such notice or communication shall promptly give written notice thereof to the other Party, provided that any delay in such notification shall not
relieve the indemnifying Party of any liability to the other Party hereunder except to the extent the indemnifying Party is materially and adversely prejudiced by such delay. Leidos undertakes and agrees that from and after such time as Leidos
obtains knowledge that any representative of a Taxing Authority has begun to investigate or inquire into any Distribution (whether or not such investigation or inquiry is a formal or informal investigation or inquiry), Leidos shall (i) notify
New SAIC thereof, provided that any delay by Leidos in so notifying New SAIC shall not relieve New SAIC of any liability to Leidos hereunder except to the extent New SAIC is materially and adversely prejudiced by such delay, (ii) consult with
New SAIC from time to time as to the conduct of such investigation or inquiry, (iii) provide New SAIC with copies of all correspondence between Leidos or its representatives and such Taxing Authority or any representative thereof pertaining to
such investigation or inquiry, and (iv) cooperate with New SAIC to permit a representative (reasonably satisfactory to Leidos) of New SAIC to be present at, and participate in (but not control), all meetings with such Taxing Authority or any
representative thereof pertaining to such investigation or inquiry, provided, that any costs relating to New SAIC’s representation at such meetings shall be borne by New SAIC. 

(b) Tax Proceedings Controlled by Leidos. With respect to any Proceeding that may result in an Indemnified Liability with respect which
New SAIC would be entitled to indemnification from Leidos, Leidos shall be entitled to direct and control the defense or settlement of such Proceeding at its own expense. 

(c) Tax Proceedings Controlled by New SAIC. With respect to any Proceeding that may result in an Indemnified Liability with respect to
which Leidos would be entitled to indemnification from New SAIC, New SAIC shall be entitled to direct and control the defense or settlement of such Proceeding at its own expense; provided that such New SAIC shall not settle such Proceeding without
the prior written 

  
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consent of Leidos (not to be unreasonably withheld, conditioned or delayed). New SAIC undertakes and agrees to (i) consult with Leidos from time to time as to the conduct of any such
Proceeding over which it exercises direction and control, (iii) provide Leidos with copies of all correspondence between New SAIC or its representatives and such Taxing Authority or any representative thereof pertaining to such Proceeding, and
(iv) cooperate with Leidos to permit a representative (reasonably satisfactory to New SAIC) of Leidos to be present at, and participate in (but not control), all meetings with such Taxing Authority or any representative thereof pertaining to
such Proceeding, provided, that any costs relating to Leidos’s representation at such meetings shall be borne by Leidos. 
 (d) Time
and Manner of Payment. Unless otherwise agreed in writing, Leidos or New SAIC, as the case may be, shall pay to the other Party the amount with respect to an Indemnified Liability determined pursuant to a Final Determination (less any amount
paid directly by the indemnifying Party to the Taxing Authority) at least two Business Days prior to the date payment of the Indemnified Liability is required to be made to the Taxing Authority. Such payment shall be paid by wire transfer of
immediately available funds to an account designated by the indemnified Party by written notice to the indemnifying Party prior to the due date of such payment. 

(e) Refund of Amounts. Should a Party or any of its Affiliates receive a refund in respect of an Indemnified Liability or other Taxes
for which the other Party was responsible under this Article 4 or otherwise under this Agreement, or should any such amounts that would otherwise be refundable to such Party or any of its Affiliates be applied or credited by the Taxing Authority to
obligations of such Party or any of its Affiliates unrelated to an Indemnified Liability, then such Party shall, promptly following receipt (or notification of credit), remit such refund or an amount equal to such credit (including any statutory
interest that is included in such refund or credited amount) to the other Party. 
 (h) Cooperation. Subject to the provisions of
Section 3.6, Leidos and New SAIC shall reasonably cooperate with one another in a timely manner in any Proceeding involving any matter that may result in an Indemnified Liability. Leidos and New SAIC agree that such cooperation shall include,
without limitation, making available to the other Party, during normal business hours, all books, records and information, officers and employees (without substantial interruption of employment) necessary or useful in connection with any such
judicial or administrative Proceeding. The Party requesting or otherwise entitled to any books, records, information, officers or employees pursuant to this Section 4.4(h) shall bear all reasonable out-of-pocket costs and expenses (except
reimbursement of salaries, employee benefits and general overhead) incurred in connection with providing such books, records, information, officers or employees. 

(i) Supplemental Rulings. Leidos shall provide New SAIC a copy of and an opportunity to comment upon any supplemental ruling sought
from the IRS with respect to the Ruling and no supplemental ruling request shall be made without New SAIC’s consent if such supplemental ruling would materially expand New SAIC’s indemnification obligations under Section 4.3. 

SECTION 4.5. Protective Section 336(e) Elections. 

(a) For New SAIC. Leidos and New SAIC shall make a protective election under Section 336(e) (and any similar election under state
or local law) with respect to the External Distribution in accordance with Treas. Reg. Section 1.336(e)-2(h) and (j) (and any applicable provisions under state and local law) and shall cooperate in the timely completion and/or filings of
such elections and any related filings or procedures. This Section 4.5(a) is intended to constitute a binding, written agreement to make an election under Section 336(e) with respect to the External Distribution. In connection with such
election, Leidos shall make an election under Treas. Reg. Section 1.1502-13(f)(5)(ii) with respect to the External Distribution. 

  
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 (b) For NewCo. In connection with the elections set forth in Section 4.5(a), New SAIC
and NewCo shall make a protective election under Section 336(e) (and any similar election under state or local law) with respect to NewCo in accordance with Treas. Reg. Section 1.336(e)-2(h) and (j) (and any applicable provisions
under state and local law), and Leidos, New SAIC and NewCo shall cooperate in the timely completion and/or filings of such elections and any related filings or procedures. This Section 4.5(a) is intended to constitute a binding, written
agreement to make an election under Section 336(e) with respect to NewCo. 
 ARTICLE V. MISCELLANEOUS 

SECTION 5.1. Notices. All notices, requests, claims, demands and other communications under this Agreement shall be made and delivered
in conformity with Section 11.6 of the Distribution Agreement. 
 SECTION 5.2. Amendment and Waiver. This Agreement may be
terminated, modified or amended at any time prior to the Effective Time by and in the sole discretion of Leidos without the approval of New SAIC or the stockholders of Leidos. In the event of such termination, no Party shall have any liability of
any kind to the other Party or any other Person. After the Effective Time, this Agreement may not be terminated, modified or amended except by an agreement in writing signed by Leidos, New SAIC and NewCo. No failure to exercise and no delay in
exercising, on the part of any Party, any right, remedy, power or privilege hereunder shall operate as a waiver hereof or thereof; nor shall any single or partial exercise of any right, remedy, power or privilege hereunder or thereunder preclude any
other or further exercise thereof or the exercise of any other right, remedy, power or privilege. 
 SECTION 5.3. Entire Agreement.
This Agreement shall constitute the entire agreement between the Parties (which, for purposes of this Article V, shall include NewCo) with respect to the subject matter hereof and shall supersede all previous negotiations, commitments, course of
dealings and writings with respect to such subject matter. 
 SECTION 5.4. Assignment; Successors and Assigns. This Agreement shall
not be assignable, in whole or in part, directly or indirectly, by any Party hereto without the prior written consent of the other Party (not to be unreasonably withheld or delayed), and any attempt to assign any rights or obligations arising under
this Agreement without such consent shall be void. Notwithstanding the foregoing, this Agreement shall be assignable in whole in connection with a merger or consolidation or the sale of all or substantially all the assets of a party hereto so long
as the resulting, surviving or transferee entity assumes all the obligations of the relevant party hereto by operation of law or pursuant to an agreement in form and substance reasonably satisfactory to the other parties to this Agreement. No
assignment permitted by this Section 5.4 shall release the assigning Party from liability for the full performance of its obligations under this Agreement. The provisions of this Agreement and the obligations and rights hereunder shall be
binding upon, inure to the benefit of and be enforceable by (and against) the Parties and their respective successors and permitted transferees and assigns 

SECTION 5.5. Severability. In the event any one or more of the provisions contained in this Agreement should be held invalid, illegal
or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein shall not in any way be affected or impaired 

  
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thereby. The Parties shall endeavor in good-faith negotiations to replace the invalid, illegal or unenforceable provisions with valid provisions, the economic effect of which comes as close as
possible to that of the invalid, illegal or unenforceable provisions. 
 SECTION 5.6. Governing Law; Jurisdiction. This Agreement
shall be governed by and construed in accordance with the Laws of the State of Delaware without reference to any choice-of-law or conflicts of law principles that would result in the application of the laws of a different jurisdiction. Subject to
the provisions of Article IX of the Distribution Agreement, each of the Parties irrevocably submits to the exclusive jurisdiction of (a) the Fairfax County Circuit Court and any appeals courts thereof or (b) the United States District
Court for the Eastern District of Virginia and any appeals courts thereof (the courts referred to in clauses (a) and (b), the “Virginia Courts”), for the purposes of any suit, action or other proceeding to compel arbitration or for
provisional relief in aid of arbitration in accordance with Article IX of the Distribution Agreement or to prevent irreparable harm, and to the non-exclusive jurisdiction of the Virginia Courts for the enforcement of any award issued thereunder.
Each of the Parties further agrees that service of any process, summons, notice or document by U.S. registered mail to such Party’s respective address set forth in Section 11.6 of the Distribution Agreement shall be effective service of
process for any action, suit or proceeding in the Virginia Courts with respect to any matters to which it has submitted to jurisdiction in this Section 5.6. Each of the Parties irrevocably and unconditionally waives any objection to the laying
of venue of any action, suit or proceeding arising out of this Agreement or the transactions contemplated hereby in the Virginia Courts, and hereby further irrevocably and unconditionally waives and agrees not to plead or claim in any such court
that any such action, suit or proceeding brought in any such court has been brought in an inconvenient forum. 
 SECTION 5.7. Waiver of
Jury Trial. EACH OF THE PARTIES HEREBY WAIVES TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY WITH RESPECT TO ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS
AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. EACH OF THE PARTIES HEREBY (A) CERTIFIES THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE
EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT AND THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT, AS APPLICABLE, BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS
AND CERTIFICATIONS IN THIS SECTION 5.7. 
 SECTION 5.8. Counterparts. This Agreement may be executed in more than one counterpart,
all of which shall be considered one and the same agreement, and shall become effective when one or more such counterparts have been signed by each of the Parties and delivered to each of the Parties. 

SECTION 5.9. Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties and should not be deemed to confer upon
third parties any remedy, claim, liability, reimbursement, claim of action or other right in excess of those existing without reference to this Agreement. 

SECTION 5.10. Force Majeure. No Party (or any Person acting on its behalf) shall have any liability or responsibility for failure to
fulfill any obligation (other than a payment obligation) under this Agreement, so long as and to the extent to which the fulfillment of such obligation is prevented, 

  
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frustrated, hindered or delayed as a consequence of circumstances of Force Majeure. A Party claiming the benefit of this provision shall, as soon as reasonably practicable after the occurrence of
any such event: (a) notify the other applicable Parties of the nature and extent of any such Force Majeure condition and (b) use due diligence to remove any such causes and resume performance under this Agreement as soon as feasible. 

SECTION 5.11. Double Recovery. Nothing in this Agreement is intended to confer to or impose upon any Party a duplicative right, entitlement,
obligation or recovery with respect to any matter arising out of the same facts and circumstances. 
 SECTION 5.12. Title 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. 

SECTION 5.13. Construction. The Parties have participated jointly in the negotiation and drafting of this Agreement. This Agreement
shall be construed without regard to any presumption or rule requiring construction or interpretation against the party drafting or causing any instrument to be drafted. 

[Remainder of page intentionally left blank] 

  
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 IN WITNESS WHEREOF, the Parties and, solely with respect to Section 4.5(b), NewCo, have caused this
Agreement to be duly executed as of the day and year first above written. 
  

					
	SAIC, INC.
		
	By:	 	 /s/ John P. Jumper

		 	Name:	 	John P. Jumper
		 	Title:	 	Chief Executive Officer
	
	SAIC GEMINI, INC.
		
	By:	 	 /s/ Anthony J. Moraco

		 	Name:	 	Anthony J. Moraco
		 	Title:	 	Chief Executive Officer
	
	SAIC INTERNATIONAL HOLDINGS, INC.
		
	By:	 	 /s/ Paul H. Greiner

		 	Name:	 	Paul H. Greiner
		 	Title:	 	Secretary

  
 16

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