Document:

Exhibit 10.2

 Exhibit 10.2 
 TAX MATTERS AGREEMENT 
 This TAX MATTERS AGREEMENT is dated as of
[            ], 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: 
 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 [ ], 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 

  
 2 

 
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. 

“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). 

  
 3 

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

  
 4 

 
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. 
 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. 

  
 5 

 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. 
 (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

  
 7 

 
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. 
 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. 

  
 9 

 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 any of the Prohibited Acts as defined in Section 4.2 of this Agreement, or if there is a breach by any Party 

  
 10 

 
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 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

  
 11 

 
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. 

  
 12 

 (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 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. 

  
 13 

 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, 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. 

  
 14 

 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] 

  
 15 

 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:	 	  

		 	Name:
		 	Title:
	
	SAIC GEMINI, INC.
		
	By:	 	  

		 	Name:
		 	Title:
	
	SAIC INTERNATIONAL HOLDINGS, INC.
		
	By:	 	  

		 	Name:
		 	Title:

  
 16Exhibit 10.3

 Exhibit 10.3 
 MASTER TRANSITION SERVICES AGREEMENT 
 This Master Transition Services
Agreement (this “Agreement”) is entered into on [—], 2013, by and between SAIC, Inc., a Delaware corporation (the “Company” or “Leidos”) and SAIC
Gemini, Inc., a Delaware corporation (“New SAIC”). Each of Leidos and New SAIC is sometimes referred to herein as a “Party” and collectively as the “Parties.” Capitalized terms used herein and not
otherwise defined herein have the meanings given to such terms in the Distribution Agreement dated as of the date hereof, by and between Leidos and New SAIC (as such may be amended from time to time, the “Distribution Agreement”).

 RECITALS 
 WHEREAS, the Board of Directors of the Company has determined that it is appropriate, desirable and in the best interests of the Company and its stockholders to separate, pursuant to and in accordance
with the Distribution Agreement, the Company into two separate, publicly traded companies, with Leidos to own and conduct, directly or indirectly, the Leidos Business and New SAIC to own and conduct, directly or indirectly, the New SAIC Business.

 WHEREAS, in order to provide for an orderly transition in connection with the separation of New SAIC from the Company, each
of Leidos and New SAIC desire to provide to the other certain services for specified periods following the Distribution Date, all in accordance with and subject to the terms and conditions set forth in this Agreement. 

AGREEMENT 
 NOW, THEREFORE, in consideration of the mutual covenants and agreements of the Parties contained herein, the Parties agree as follows: 

1. Services Provided. 
 (a) During the period commencing on the Distribution Date and ending on the applicable Termination Date (as defined in Section 11), Service Provider shall provide, or shall cause one or more
of its Affiliates or a contractor, subcontractor, vendor or other third-party service provider (each, a “Third Party Provider”) to provide, upon the terms and subject to the conditions set forth herein, the services (the
“Services”) described on Schedule A (Services provided by Leidos to New SAIC) or Schedule B (Services provided by New SAIC to Leidos) (collectively, the “Services Schedules”). 

(b) With respect to each Service, the Party required to provide such Service is the “Service Provider” and the other
Party is the “Service Recipient”. In performing the Services, Service Provider and each of its Affiliates shall provide, or ensure that any Third Party Provider shall provide, the Services consistent with the “Performance
Standards”, which shall mean (i) in the same manner and at the same level of service (including, as applicable, with respect to type, frequency, quality, quantity and timeliness as compared with the six-month period prior to the
Distribution Date, except as may be set forth in individual Service Schedules), (ii) with the same degree of skill and care, and (iii) with the same level of security (or any increased level of security required as a result of Leidos and
New SAIC not being affiliates of each other following the Distribution) as provided and used by the Service Provider during the six-month period prior to the Distribution Date, which Services shall be free of material error. The Performance
Standards shall in any event be standards that are commercially reasonable and would be acceptable to parties bargaining on an arm’s length basis. 
 (i) Notwithstanding the foregoing, if circumstances dictate that there must be an increase in the complexity of a Service (whether as a result of increased quantity or quality, changing frequency or
regulatory requirements or otherwise), Service Recipient acknowledges and agrees that such Service may not be provided within the same amount of time as it had previously taken during such period, and, in such a case, Service Provider and each of
its Affiliates shall use commercially reasonable efforts to provide, or to ensure that any Third Party Provider shall provide, such Service in a timely manner. 

 (ii) Notwithstanding anything herein to the contrary, the Services are to be
provided in a manner that does not treat Service Recipient (or its Subsidiaries or its or their personnel or business) materially different than Service Provider treats itself (or its Affiliates or its or their personnel or business) in connection
with the provision of a Self-Service (as defined in Section 2(d)). 
 (c) In the event Service Provider would like
to provide a Service by using a Third Party Provider, if such Services were not provided by such Third Party Provider to Service Recipient during the six month period prior to the Distribution Date, Service Provider shall obtain the consent of
Service Recipient (such consent shall not be unreasonably withheld, delayed or conditioned) prior to so providing such Service; provided further, that in any case, Service Provider shall remain responsible for the performance by any
Third Party Provider of its obligations hereunder. 
 (d) Increased Services. 

(i) Service Recipient may request additional quantities of Services beyond the quantities specified in the applicable
Services Schedule (“Increased Services”) from Service Provider by providing written notice. Service Provider shall use commercially reasonable efforts to accommodate such request; it being understood, however, that Service Provider
shall not be required to provide Increased Services if the Parties are unable to reach agreement on the terms thereof. Upon the mutual written agreement as to the nature, cost (including cost of additional equipment as stated in ii. below), duration
and scope of such Increased Services, the Parties shall supplement in writing the Services Schedules hereto to include such Increased Services. Service Provider’s obligations with respect to providing any such Increased Services shall become
effective only upon a new Services Schedule or an amendment to an existing Services Schedule being duly executed by the Parties. 
 (ii) Unless otherwise agreed by the Parties, if an Increased Service requires Service Provider to purchase any machinery, equipment, apparatuses, computer hardware and other electronic data processing and
communications equipment, tools, instruments, furniture, office equipment, automobiles, trucks, and other transportation equipment, special and general tools, test devices, molds, tooling, dies, prototypes and models and other tangible personal
property (collectively, “Equipment”), Service Recipient shall bear the costs of such Equipment, which Service Provider will provide at cost. Upon the termination of the applicable Service, such Equipment shall be assigned and
transferred to Service Recipient. 

  
 2 

 2. Payment. 

(a) Except as otherwise provided on the applicable Services Schedule, for each Service, Service Recipient shall pay Service Provider an
amount equal to the Service Costs (as defined below) for all Services being provided to Service Recipient. 
 (b) Except as
otherwise provided on the applicable Services Schedule, the “Service Costs” for each Service shall be the cost to Service Provider (or its Affiliates) for providing Services, without fee, calculated in a manner consistent with past
practice, including the following (but only to the extent allocable to the provision of the Services): 
 (i) the
fully burdened cost (i.e., labor plus fringe, overhead and G&A) of personnel involved in providing the Services; 
 (ii) the aggregate cost impacts of any increases in Service Provider’s unit cost for Self-Service that is directly caused by Service Provider’s requirement to provide the Services described
herein; 
 (ii) any reasonable out-of-pocket expenses incurred by Service Provider with Third Party Providers in
connection with the provision of Services, without markup or fee, including to the extent applicable to the Services, one-time set-up costs, license fees, costs to enter into third party agreements, costs to exit third party agreements, termination
fees, and other costs incurred in connection with Third Party Providers providing Services in compliance with this Agreement, and including pursuing any warranty or indemnity against a Third Party Provider in accordance with
Section 3(e); 
 (iii) the cost of licenses for software or other intellectual property (or other
cost associated with obtaining rights to use software or intellectual property) (a “Third Party License”), without markup or fee, including any termination, transfer, sublicensing, access, upgrade or conversion fees; 

(iv) any sales, transfer, goods, services, value added, gross receipts or similar taxes, fees, charges or assessments
(including any such taxes that are required to be withheld) arising out of such Service and incurred by Service Provider; provided that the Parties agree to use commercially reasonable efforts to minimize any such taxes, fees or assessments
and Service Recipient shall not be obligated to pay any income or franchise taxes imposed on the Service Provider; and 
 (v) the cost of travel expenses that are reasonable and incurred in accordance with Service Provider’s normal travel policy and other reasonable miscellaneous out-of-pocket costs and expenses
incurred by Service Provider; provided that, unless otherwise set forth in the applicable Services Schedule, any such expenses exceeding $5,000 per month for each Service shall require advance approval of Service Recipient. 

  
 3 

 (c) Except as otherwise provided on the applicable Services Schedule or required by
applicable Law, all amounts shall be invoiced and paid in U.S. Dollars. To the extent necessary, local currency conversion on any such invoice shall be based on Service Provider’s internal exchange rate for the then-current month, based upon
the average for such month, as calculated consistently with how such local currency conversion was calculated in the twelve-month period prior to the Distribution Date. 
 (d) With respect to any service that a Service Provider provides or causes an Affiliate to provide to itself or its Affiliates that is the same or substantially similar to a Service provided to Service
Recipient or its Subsidiaries hereunder (such service, a “Self-Service”), Service Provider may stop providing such Self-Service to itself or its Affiliates as long as (i) such termination does not adversely affect the ability
of Service Provider to deliver the Service to Service Recipient in accordance with the Performance Standards and (ii) Service Provider notifies Service Recipient of such termination as promptly as practicable and no later than ninety
(90) days prior to the date it intends to stop providing the Self-Service. Further, if Service Provider terminates a Self-Service prior to the Termination Date applicable for the corresponding Service, the Service Costs of such Service
following any such termination shall be calculated as if Service Provider had not terminated such Self-Service. 
 (e)
Invoices and Payment. 
 (i) Except as provided on the applicable Services Schedule, Service Provider
shall invoice Service Recipient for the Service Costs owed hereunder on fiscal quarterly basis, with Service Costs for all Services provided by Service Provider, its Affiliates or its Third Party Providers to Service Recipient in the last fiscal
quarter included on a combined single invoice, and shall provide reasonable documentation supporting such Service Costs. Service Recipient shall pay the amount of such invoice by electronic transfer of immediately available funds not later than
thirty (30) days after the date of such invoice. 
 (ii) Neither Party nor any of its respective Affiliates
shall have a right of set-off against the other Party or its Subsidiaries, except in connection with any amounts billed hereunder. 
 (iii) In the event Service Recipient does not pay Service Provider in accordance with the terms hereof (a) all amounts so payable and past due shall accrue interest from the 31st day after the date of the invoice to the receipt of payment at a
rate per annum equal to the six (6)-month LIBOR rate (as shown on the Reuters Screen LIBOR 01 Page (or on any successor or substitute of such page) at approximately 11:00 a.m. on the 31st day after the date of the invoice, or the next Business Day, if such day is not a Business Day) plus 3% (the
“Interest Rate”, with the applicable rate to be recalculated every six months), until such amounts, together with all accrued and unpaid interest thereon, are paid in full, and (b) Service Recipient shall pay, as additional
fees, all reasonable out-of-pocket costs and expenses incurred by Service Provider in attempting to collect and collecting amounts so due, including all reasonable attorneys fees and expenses. 

  
 4 

 (iv) In the event that Service Recipient in good faith disputes an invoice
submitted by Service Provider, Service Recipient may withhold payment of any amount subject to the dispute; provided that (a) Service Recipient shall continue to pay all undisputed amounts in accordance with the terms hereof,
(b) Service Recipient shall notify Service Provider, in writing, of any disputed amounts and the reason for any dispute by the due date for payment of the invoice containing any disputed charges and (c) in the event any dispute is resolved
in Service Provider’s favor, any amount that Service Recipient should have paid shall be deemed to have accrued interest at the Interest Rate from the date such payment should have been made. In the event of a dispute regarding the amount of
any invoice, the Parties shall use all reasonable efforts to resolve such dispute within forty-five (45) days after Service Recipient provides written notification of such dispute to Service Provider. Each Party shall provide full supporting
documentation concerning any disputed amount or invoice within thirty (30) days after written notification of the dispute. Unpaid fees that are under good faith dispute shall not be considered a basis for default hereunder. To the extent that a
dispute regarding the amount of any invoice cannot be resolved pursuant to this Section 2(e)(iv), the dispute resolution procedures set forth in Section 9 herein shall apply. 

3. Cooperation. 
 (a) Service Recipient and Service Provider shall cooperate and work together in good faith to develop a global transition plan in order to facilitate a smooth and orderly termination of a Service by its
applicable Termination Date or at such earlier time as Service Recipient terminates Service Provider’s performance of the Services in accordance with Section 11. 

(b) In furtherance of the foregoing, Service Provider will, if requested and at Service Recipient’s expense, provide Service
Recipient with reasonable support necessary to transition or migrate the services to Service Recipient or any third party or parties chosen by Service Recipient, which may include, but not be limited to, consulting and training and providing
reasonable access to data and other information and to Service Provider’s and its Affiliates’ employees; provided that such activities shall not unduly burden or interfere with Service Provider’s business and operations.

 (c) It is understood that it will require significant efforts by the Parties to implement this Agreement and ensure
performance hereunder. Service Recipient shall (i) cooperate with and provide Service Provider with such information and documentation as is reasonably necessary for Service Provider to perform the Services; and (ii) perform such other
duties and tasks as may be reasonably required to permit Service Provider to perform the Services, including (x) cooperating in obtaining any consents or approvals from third parties necessary to facilitate Service Provider’s ability to
provide the Services and (y) conducting such testing as may be reasonably required by Service Provider in connection with any updates or changes to the applicable systems or processes involved in providing a Service, provided that Service
Provider has given Service Recipient such prior written notice as set forth in the applicable Services Schedules or, if not contemplated therein, a reasonable time before conducting such testing, taking into account the type and scope of such
testing. A Service Provider shall not be deemed to be in breach of its obligations to provide or make available any Service to the extent that Service Recipient has not provided information and access to appropriate personnel that is reasonably
necessary for the performance of such Service. 

  
 5 

 (d) Service Provider shall use best efforts to make or obtain any approvals, permits and
licenses and implement any systems as may be necessary for it to perform the Services independently in each country and applicable jurisdiction as soon as practicable following the Distribution Date. 

(e) Upon Service Recipient’s written request and without prejudice to any direct rights Service Recipient may have against a Third
Party Provider or Service Provider, Service Provider shall use commercially reasonable efforts to pursue any warranty or indemnity under any contract Service Provider or its Affiliates may have with a Third Party Provider with respect to any Service
provided to Service Recipient by such Third Party Service Provider. 
 (f) Service Provider shall use best efforts to obtain, if
required, any Third Party License or consent required by any Third Party Provider to provide the applicable Service to Service Recipient, and Service Recipient shall, as necessary, cooperate with Service Provider in obtaining any such Third Party
License or consent. If such Third Party License or consent cannot be obtained on commercially reasonable terms, the Parties will use best efforts to arrange for an alternative method of obtaining any such Service on Service Recipient’s behalf
(“Alternative Method”), which may include Service Provider providing such Service itself. If there is any Third Party License or consent which was not required as of the date hereof but will subsequently be required before the
Termination Date for a particular Service, Service Provider shall identify in writing to Service Recipient such Third Party License or consent within sixty (60) days of the date hereof and in any event no later than thirty (30) days prior
to the date such Third Party License or consent is required. 
 (g) The Parties shall use the fiscal quarter and year ends as
set forth in Schedule C in connection with the provision and receipt of applicable Services hereunder, for so long as such Services are being provided. 
 4. Performance Standards; Reports; Personnel. 
 (a) Services shall
be provided in accordance with the Performance Standards. 
 (b) It will not be deemed to be a breach of this Agreement if
Service Provider fails to meet the Performance Standards because of (i) the failure of Service Recipient to reasonably cooperate with or provide information, facilities, equipment, hardware or software, services or decisions to Service Provider
as required hereunder, (ii) changes reasonably deemed to be required by changes in Law, technology or the availability of reasonably commercially available products and services, (iii) changes otherwise permitted hereunder,
(iv) changes to the relevant systems, processes or personnel of Service Recipient, or (v) Force Majeure as further provided in Section 8. 
 (c) Service Provider shall not make changes in the manner of providing a Service unless (i) Service Provider is making similar changes in a Self-Service being performed for itself or its
Subsidiaries or such changes are de minimus, in each case so long as such changes do not prevent Service Provider from meeting the Performance Standards, (ii) such changes are 

  
 6 

 
required by Service Provider or Service Recipient pursuant to applicable Law, or (iii) Service Recipient provides its prior written consent (which shall not be unreasonably withheld,
conditioned or delayed) to such changes (in each case, for the avoidance of doubt, with the costs of any such change to be included in the calculation of Service Costs). 
 (d) The Parties hereto acknowledge that it is currently contemplated that Leidos will be moving corporate headquarters following the Distribution Date and Leidos and New SAIC shall each cooperate and work
in good faith to limit the disruption in any required transition of any Service to such new location. 
 (e) All Services shall
be performed in compliance with applicable Law, including all applicable U.S. and non-U.S. laws and regulations relating to export controls, sanctions, and imports, including those regulations maintained by the U.S. Department of the Treasury’s
Office of Foreign Assets Control, the Export Administration Regulations maintained by the U.S. Department of Commerce, Bureau of Industry and Security, the Foreign Corrupt Practices Act and the International Traffic in Arms Regulations maintained by
the U.S. Department of State, Directorate of Defense Trade Controls. 
 (f) Except as provided in the applicable Services
Schedule for a Service, in providing, or causing to be provided, the Services, Service Provider shall only provide employees or agents of Service Recipient with access to systems or software to the extent that such employees or agents of Service
Recipient or its Subsidiaries had authorized access immediately prior to the Distribution Date, or are replacement employees or agents of Service Recipient or its Subsidiaries.
 (g) Unless otherwise set forth in the applicable Services Schedule and except as may be otherwise required (or prohibited) by applicable Law, in performing the Services, Service Provider shall prepare and
furnish to Service Recipient reports concerning the Services, which reports shall contain substantially the same data, in substantially the same format, and prepared and delivered on substantially the same timetable, as reports prepared by Service
Provider with respect to such Services during the six month period prior to the Distribution Date (excluding any reports solely prepared in contemplation of the Distribution). Upon Service Recipient’s written request for modifications to the
reporting and data transfer practices reasonably required to assist Service Recipient in transitioning off the Service, Service Provider shall cooperate and consult in good faith with Service Recipient to make such modifications; provided
that if Service Provider reasonably determines in its sole discretion that any such modification may cause Service Provider to be in breach of its other obligations to Service Recipient, then Service Provider shall not be under any obligation to
make such modifications. 
 (h) Service Provider shall make available such personnel as may be required to provide the Services,
including any specific personnel designated on the applicable Services Schedule. Except as otherwise provided in the applicable Services Schedule, Service Provider shall have the right to designate which personnel it will assign to perform the
Services. Service Provider also shall have the right to remove and replace any such personnel at any time or designate any of its Affiliates or a Third Party Provider (subject to Section 1(c) herein) at any time to perform the Transition
Services; provided that Service Provider shall use its commercially reasonable efforts consistent with past practice to limit the disruption to Service 

  
 7 

 
Recipient in the transition of the Services to different personnel; provided further that if a Services Schedule designates a certain person as a “key personnel”, if such
person is no longer in the employ of the Service Provider or its Affiliates or is otherwise not available to perform the Services, then the portion of such Service performed by such person may be terminated by Service Recipient upon fifteen
(15) days prior written notice to Service Provider, even if prior to the end of the Minimum Service Period. Except as set forth in the Services Schedules, Service Provider shall have no obligation to retain any individual employee for the sole
purpose of providing a particular Service. 
 (i) In the event Service Recipient or any of its Affiliates hires an employee of
Service Provider or its Affiliates, and such employee was material to providing Services to Service Recipient, Service Provider shall have the option, in its sole discretion (in addition to any other remedies available to it under the Distribution
Agreement or otherwise), upon ten (10) Business Days’ written notice to Service Recipient to suspend its obligations with respect to the Services performed by the hired employee (with a reduction in the applicable Service Costs associated
with the hired employee) effective on the date of such employee’s termination of employment with Service Provider. Any provision of Service following a reduction in Service Provider’s obligations pursuant to this Section shall be deemed to
be consistent with Service Provider’s obligations under this Agreement, so long as Service Provider satisfies the Performance Standards and the obligations contained in this Section 4 with respect to such Service. 

(j) Each Party agrees that it shall be responsible for compliance by its personnel (including any Third Party Provider) performing or
otherwise involved with Services with all of the terms and conditions of this Agreement. 
 (k) Each Party shall notify the
other Party in writing as promptly as practicable after becoming aware of any default or breach of this Agreement committed by either it or the other Party. Service Provider shall notify Service Recipient of any event that may reasonably be expected
to materially impact a Service provided hereunder. 
 (l) In the event Service Provider has received a written notice of default
or breach in the performance of a Service hereunder (including as a result of material error(s) in the performance of such Service), it will use its best efforts to cure such default or breach. In the event Service Provider is unable to cure such
breach or default within thirty (30) days from receipt of notice thereof, in addition to the rights available under Section 11, there shall be an adjustment to Service Costs to reflect the costs to Service Recipient associated with
such default, breach or error, including any reasonable out-of-pocket costs and expenses incurred by Service Recipient in retaining any Third Party Provider to provide such Service or in providing such Service itself. 

5. New Services. If, after the date hereof and on or prior to the 90th day following the Distribution Date, the Parties mutually determine
that a service required by Service Recipient and provided by Service Provider or one of its Subsidiaries prior to the Distribution Date was inadvertently omitted from the Services Schedules, Service Recipient may request that Service Provider
perform such service (“New Service”) in addition to the Services being provided hereunder. Service Provider shall promptly begin performing any New Service consistent with 

  
 8 

 
past practice upon a timely written request from Service Recipient (which request may be in the form of email) that includes (a) a description of the New Service, and (b) a schedule for
commencing and completing such New Service. Thereafter, Service Provider and Service Recipient shall enter into good faith negotiations to agree to an amendment to the Services Schedules providing for such New Service; provided that if no agreement
for an Additional Service Schedule Amendment has been reached in writing in thirty (30) days, such New Service shall be deemed to have a Termination Date of one year from the Distribution Date, with Service Costs as provided for in
Section 2(a), calculated as if the amendment to the Services Schedule for such New Service were silent regarding costs and expenses (such amendment or deemed amendment pursuant to the foregoing proviso, an “Additional Service
Schedule Amendment”). Any New Service shall be considered a Service hereunder and the Services Schedules shall incorporate, and be deemed to be duly amended by, such Additional Service Schedule Amendment. 

6. Intellectual Property; IT Security. 
 (a) Service Recipient agrees to comply with, and to cause its Subsidiaries to comply with, the terms of any license or other agreement of Service Provider or any of its Affiliates relating to software
that is provided to Service Recipient and is used in connection with the provision of any Services hereunder; provided that in the event that Service Provider enters into new software licenses after the Distribution Date, Service Recipient
shall have the prior opportunity to review and confirm its ability to comply therewith, which it shall do reasonably and in good faith. In the event that Service Recipient provides notice of its inability to comply therewith, Service Provider may in
its sole discretion suspend its provision of any Services under such new software licenses effective after thirty (30) days’ notice of the same. While such Service is suspended, Service Provider shall use commercially reasonable efforts to
identify alternative software with accompanying licenses acceptable to Service Recipient. Upon entering into new software licenses acceptable to Service Recipient, Service Provider shall resume or commence providing Service. Service Recipient shall
indemnify Service Provider for any claims by third parties arising out of or in connection with Service Recipient’s noncompliance with or violation of software licenses relating to software that is provided to Service Recipient and is used in
connection with the provision of any Services hereunder; provided that Service Recipient will not be obligated to indemnify Service Provider for any software that is the subject of an above-described notice of inability to comply with license
after the date that Service Provider receives such notice. Subject to the foregoing, the Parties shall cooperate to identify any material licenses or consents necessary for such provision and shall use commercially reasonable efforts to minimize the
costs associated therewith. 
 (b) If the receipt or provision of any Service hereunder requires the use by a Party of the
Intellectual Property (other than Trademarks) of the other Party, then such Party and its Affiliates shall have the non-exclusive, royalty-free, non-sublicensable (except as required for its and its Affiliates’ receipt or provision of Services)
right and license to use such Intellectual Property for the sole purpose of, and only to the extent necessary for, the receipt or provision of such Services hereunder, pursuant to the terms and conditions of this Agreement. This license does not
permit a Party to access, possess, or modify the source code of the other Party or to reverse engineer the software of the other Party. Upon the Termination Date applicable to such Service, or the earlier termination of any Services in accordance
with Section 11, the license 

  
 9 

 
herein to the applicable Intellectual Property will terminate; and the applicable Service Recipient and/or Service Provider shall cease all use of the Intellectual Property licensed hereunder.
Nothing in this Section 6(b) shall be deemed to limit, modify or terminate any License Agreement between the Parties. 
 (c) Subject to the limited licenses granted in Section 6(b), and unless the Parties expressly agree otherwise in the Services Schedules or in a separate written agreement executed by
authorized personnel of each Party, each Party shall exclusively own any Intellectual Property that it creates, develops or invents in connection with the provision of any Services hereunder. 

(d) While using or accessing any computers, systems, software, networks, information technology or related infrastructure or equipment
(including any data stored thereon or transmitted thereby) (“Systems”) of the other Party (whether or not a Service), each Party shall and shall cause each of its Affiliates to, comply with all applicable Laws and adhere in all
respects to the other Party’s controlled processes, policies and procedures (including any of the foregoing with respect to Confidential Information, data, communications and system privacy, operation, security and proper use) as in effect on
the Distribution Date or as communicated to such Party from time to time in writing. 
 (e) Those employees of Service Recipient
and Service Provider (or their respective Affiliates) having access to the other Party’s Systems may be required by Service Provider or Service Recipient, as the case may be, to enter into a customary non-disclosure or similar agreement in
connection with, and as a condition to, such access. 
 7. Records and Audits. Service Provider shall provide to
Service Recipient, upon Service Recipient’s request, taking into consideration the financial reporting, internal controls and other public company requirements of the Parties, all information and records reasonably required to maintain full and
accurate books relating to the provision of Services to the extent any such information and/or records were provided or maintained during the twelve month period prior to the Distribution Date, excluding any actions taken in contemplation of the
Distribution. Upon reasonable notice and reasonable request from the Service Recipient, and at the Service Recipient’s cost, Service Provider shall (a) make available for inspection and copying by Service Receiver’s agents or
representatives such information, books and records reasonably relating to the Services during reasonable business hours and (b) certify that the controls in effect prior to the Distribution Date continue to be in effect, or if Service Provider
is aware of any instances where such controls are not so in effect, in lieu of certification for such instances, provide a list of such instances and descriptions of the change in such controls thereof. Each Party shall keep and preserve all such
aforementioned records for a period of at least eight (8) years from and after the end of the relevant Services term. 
 8.
Force Majeure; Reduction of Services. 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, 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 Party of the nature and 

  
 10 

 
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. Notwithstanding the foregoing,
Service Recipient shall be entitled to terminate Services so affected by a Force Majeure that continues for a period of fifteen (15) days or more upon five (5) days’ prior written notice in respect of any such delay or failure
resulting from any such Force Majeure without any penalty or obligation to pay for Services not performed. 
 9. TSA
Leaders; Dispute Resolution. 
 (a) Each Party shall nominate in writing one representative to act as the primary
contact with respect to the provision and receipt of Services (a “TSA Leader”), with the initial TSA Leaders as listed on Schedule D. Each Party may, at its discretion, from time to time select another individual to serve in
these capacities during the term of this Agreement; provided that each Party shall notify the other Party promptly (and in any event within five (5) Business Days) of any change in an individual serving in this capacity, setting forth
the name and contact information of the replacement, and stating that such replacement is authorized to act for such Party in accordance with this Section 9(a). 
 (b) The TSA Leaders shall meet as expeditiously as possible to resolve any dispute hereunder, and notwithstanding anything in Article IX (Dispute Resolution) of the Distribution Agreement to
the contrary, in the event any dispute is not so resolved within thirty (30) days, a TSA Leader may provide written notice of such dispute to the General Counsel of each Party (or such other executive as designated by the General Counsel of
such Party), who shall attempt within a period of fifteen (15) days following the end of such previous thirty (30) day period to conclusively resolve any such issue, and in the event the dispute remains unresolved following such fifteen
(15) day period, the dispute may be submitted to mediation in accordance with Section 9.2 (Mediation) of the Distribution Agreement, and if any dispute remains unresolved after the Mediation Period, such dispute shall be
determined, at the request of either Party, by arbitration in accordance with Section 9.3 (Arbitration) of the Distribution Agreement and the other applicable provisions of Article IX (Dispute Resolution) of the
Distribution Agreement. Nothing in this Section 9 or any provision of the Distribution Agreement shall be construed to prevent a Party from applying to any court of competent jurisdiction for interim measures or other provisional relief
in connection with the subject matter of any disputes. 
 (c) In the event of any dispute between the Parties regarding a
Service, prior to the applicable Termination Date, Service Provider shall not discontinue the supply of any such Service, unless (i) so provided for in a settlement agreement between the Parties or arbitral determination pursuant to and in
accordance with Section 9(b) herein and Article IX of the Distribution Agreement, (ii) Service Recipient has failed to pay Service Provider undisputed amounts for a Service in accordance with the terms hereof, in which case
Service Provider may terminate such Service as provided in accordance with Section 11(d); or (iii) as requested by Service Recipient pursuant to a Termination Notice. 

  
 11 

 10. Disclaimer; Limited Liability. 

(a) Service Recipient acknowledges that the Services being provided pursuant to this Agreement are provided as an accommodation to
Service Recipient. Other than in the event of Service Provider’s gross negligence or willful misconduct or a violation of applicable Law, Service Provider will not be liable for any error or omission in rendering Services under this Agreement,
or for any defect in Services so rendered; provided that if there is a material error in, or failure to provide, any of the Services, Service Provider shall use best efforts to attempt to correct the error and/or provide the Service, or if
Service Provider is unable to so correct such error and/or provide the Service, to provide an adjustment to the Service Cost for such Service in reasonable proportion to that which the error and/or failure bears to the Service provided for such
month, which adjustment shall include any reasonable out-of-pocket costs and expenses incurred by Service Recipient in retaining a Third Party Provider to provide such Service or in providing such Service itself. 

(b) Service Provider shall have no responsibility to maintain insurance to cover any loss or damage to goods or equipment to which
Service Recipient has title that are in the possession or control of Service Provider, its Affiliates or a Third Party Provider as a result of this Agreement and the risk of loss with respect to such goods or equipment shall be solely with Service
Recipient. Service Recipient shall obtain from its insurance company a waiver of subrogation on behalf of Service Provider and its Subsidiaries effective as of Distribution Date. Service Recipient shall have no responsibility to maintain insurance
to cover any loss or damage to goods or equipment to which Service Provider has title that are in the possession or control of Service Recipient or its Subsidiaries as a result of this Agreement and the risk of loss with respect to such goods or
equipment shall be solely with Service Provider. Service Provider shall obtain from its insurance company a waiver of subrogation on behalf of Service Recipient and its Subsidiaries effective as of the Distribution Date. 

(c) EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, NO REPRESENTATIONS OR WARRANTIES OF ANY KIND, EXPRESSED OR IMPLIED (INCLUDING
WARRANTIES OF NON-INFRINGEMENT, MERCHANTIBILITY, ACCURACY, SATISFACTORY QUALITY, FITNESS FOR A PARTICULAR PURPOSE OR CONFORMITY TO ANY REPRESENTATION OR DESCRIPTION) ARE MADE BY SERVICE PROVIDER OR ANY OF ITS AFFILIATES WITH RESPECT TO THE PROVISION
OF SERVICES UNDER THIS AGREEMENT AND, TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ALL SUCH REPRESENTATIONS OR WARRANTIES NOT SET FORTH IN THIS AGREEMENT ARE HEREBY WAIVED AND DISCLAIMED. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, UNDER
NO CIRCUMSTANCES, INCLUDING THE FAILURE OF THE ESSENTIAL PURPOSE OF ANY REMEDY, SHALL SERVICE PROVIDER BE LIABLE FOR, INCLUDING BUT NOT LIMITED TO, ANY LOST PROFITS, LOSS OF BUSINESS, INTERRUPTION OF BUSINESS, REMITTANCES, COLLECTIONS, INVOICES,
PENALTIES, INTEREST OR FOR INDIRECT, SPECIAL, PUNITIVE, INCIDENTAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES CAUSED BY THE PERFORMANCE OF, ANY DELAY IN THE PERFORMING, FAILURE TO PERFORM OR DEFECTS IN THE PERFORMANCE OF, THE SERVICES CONTEMPLATED TO BE
PERFORMED BY SERVICE PROVIDER PURSUANT TO THIS AGREEMENT, REGARDLESS OF WHETHER A PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, EXCEPT TO THE EXTENT INCURRED BY SERVICE RECIPIENT IN CONNECTION WITH A PROCEEDING BY A THIRD PARTY.

  
 12 

 11. Term of Agreement and Service Termination Dates. 

(a) This Agreement (other than Sections 9, 10, 11 and 13) shall terminate upon the last of the Termination
Dates in respect of all Services to be provided hereunder; provided that the rights of the Parties in respect of any claims that have accrued prior to such termination shall survive such termination. 

(b) For each Service, the “Termination Date” shall be the date specified for a Service on the applicable Services
Schedule; provided that the Parties may mutually agree to extend any Service for a reasonable period and such Service may be terminated earlier as provided in this Agreement or in the applicable Services Schedule. 

(c) For each Service, the minimum service period (“Minimum Service Period”), if any, during which Service Recipient is
obligated to receive such Service is set forth in each Service Schedule. 
 (i) Service Recipient may terminate
any Service on or after its Minimum Service Period and prior to its Termination Date by providing to Service Provider written notice of termination, which shall be deemed irrevocable upon delivery (a “Termination Notice”), by the
date as set forth in the applicable Services Schedule, or if no such date is specified, not less than ninety (90) days before the date of such earlier termination or as otherwise may be mutually agreed to by the Parties; provided that if
the Services Schedule indicates that any Service is dependent on one or more other Services, then each such Service must be terminated together; provided further that any termination may be on a location by location basis if so
indicated on the Services Schedules. If no Minimum Service Period is provided in a particular Services Schedule, such Service may be terminated by Service Recipient at any time before its Termination Date as may be mutually agreed by the Parties.

 (ii) Upon the receipt of a Termination Notice, if Service Provider is unable to transition the applicable
Service to the Service Recipient or its designee in a commercially reasonable manner which does not unduly disrupt the Service on the requested termination date, Service Provider shall use commercially reasonable efforts consistent with past
practice to transition such Service as soon as possible, and any resulting third party, out-of-pocket costs to Service Recipient shall be shared equally between Service Provider and Service Recipient. 

(d) In the event either Party breaches or defaults in the performance of a Service, and if such breach or default is not cured within
thirty (30) days after written notice from the other Party specifying such breach or default as provided in Sections 4(k) and (l), then the Service Recipient may at any time thereafter terminate, at its option, any such
Service that is the subject of such default by giving five (5) days prior written notice to Service Provider. 

  
 13 

 12. Independent Contractor. The Parties hereto understand and agree that this
Agreement does not make either of them an agent or legal representative of the other for any purpose whatsoever. No Party is granted, by this Agreement or otherwise, any right or authority to assume or create any obligation or responsibilities,
express or implied, on behalf of or in the name of any other Party, or to bind any other Party in any manner whatsoever. The Parties expressly acknowledge (a) that Service Provider is an independent contractor with respect to Service Recipient
in all respects, including the provision of the Services, and (b) that the Parties are not partners, joint venturers, employees or agents of or with each other. 
 13. Confidentiality. 
 (a) Any Confidential Information of either
Party shall be subject to Section 8.6 of the Distribution Agreement, provided that a Party’s Confidential Information may be used in connection with the provision and receipt of the Services and Confidential Information may be
provided to Third Party Providers to the extent required to perform any such Service, provided that such Third Party Provider is subject to appropriate and customary confidentiality obligations. In connection with any permitted disclosure of this
Agreement to any third party, each Party shall redact the portions of the Services Schedules that are not relevant to such third party’s inquiry. 
 (b) It is further understood and agreed that money damages may not be a sufficient remedy for any breach of this Section 13 and that each Party shall be entitled to seek equitable relief,
including injunction and specific performance, as remedy for any such breach. Such remedies shall not be deemed to be the exclusive remedies for a breach, but shall be in addition to all other remedies herein described available at law or equity.

 14. Beneficiary of Services; No Third Party Beneficiaries. This Agreement is for the sole benefit of the
Parties hereto, and nothing expressed or implied shall give or be construed to give any person any legal or equitable rights hereunder, whether as a third-party beneficiary or otherwise. Each Party agrees, and each Party in its capacity as a Service
Recipient represents and warrants, that the Services shall be provided solely to, and shall be used solely by, Service Recipient and its Subsidiaries. Service Recipient shall not resell or provide the Services to any other Person, or permit the use
of the Services by any Person other than Service Recipient and its Subsidiaries. 
 15. Entire Agreement. This
Agreement, together with the Distribution Agreement and the other Ancillary Agreements, constitutes the entire agreement of the Parties with respect to the subject matter hereof, and supersedes all prior agreements, understandings and negotiations,
both written and oral, between the Parties with respect to the subject matter hereof. In the event and to the extent that there shall be a conflict between the provisions of this Agreement and the provisions of the Distribution Agreement or any
other Ancillary Agreement, the Parties agree that this Agreement shall govern. The Parties agree that, in the event of an express conflict between the terms of this Agreement and a Services Schedule, the terms of the Services Schedule shall govern.

  
 14 

 16. Amendment; Waiver. This Agreement and the Services Schedules may be
amended, and any provision of this Agreement may be waived, if but only if such amendment or waiver is in writing and signed, in the case of an amendment, by each of the Parties, or in the case of a waiver, by the Party against whom the waiver is
effective. No failure or delay by either Party in exercising any right, power or privilege under this Agreement shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the
exercise of any other right, power or privilege. 
 17. Notices. All notices, requests and other communications to
any Party hereunder shall be in writing (including telecopy or similar writing) and shall be given as follows: 
 if to Leidos or
to any of its Affiliates: 
 Leidos Corporation 
 1710 SAIC Drive 
 McLean, VA 22102 

Attn: General Counsel 
 if to New SAIC or to any of its Affiliates: 
 Science Applications International
Corporation 
 1710 SAIC Drive 
 McLean, VA 22102 
 Attn: General Counsel 

or to such other address or telecopy number and with such other copies, as such Party may hereafter specify for the purpose of notice to the other
Parties. Each such notice, request or other communication shall be effective (a) if given by fax, when such fax is transmitted to the fax number specified in this Section 17 and evidence of receipt is received or (b) if given
by any other means, upon delivery or refusal of delivery at the address specified in this Section 17. 
 18.
Non-Assignability. Neither this Agreement nor any of the rights, interests or obligations of either Party hereunder may be assigned or transferred by any such Party without the prior written consent of the other Party (not to be
unreasonably withheld, delayed or conditioned), and any purported assignment, without such prior written consent shall be null and void; provided that a Party may assign or transfer all its rights hereunder without such consent to an acquirer in
connection with a sale of all or substantially all of its assets or other similar change in control of such Party. 
 19.
Further Assurances. From time to time after the date hereof, without further consideration, each Party shall use commercially reasonable efforts to take, or cause to be taken, all appropriate action, do or cause to be done all things
reasonably proper or advisable under applicable Law, and execute and deliver such documents as may be required or appropriate to carry out the provisions of this Agreement and to consummate, perform and make effective the transition contemplated
hereby. 
 20. Definitions and Rules of Construction. 

(a) Defined terms used in this Agreement have the meanings ascribed to them by definition in this Agreement or in the Distribution
Agreement. 

  
 15 

 (b) 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. 
 (c) Whenever the words
“include”, “including”, or “includes” appear in this Agreement, they shall be read to be followed by the words “without limitation” or words having similar import. 

(d) As used in this Agreement, the plural shall include the singular and the singular shall include the plural. 

21. Counterparts; Effectiveness. This Agreement may be executed in two or more counterparts, each of which shall be deemed
to be an original and all of which together shall be deemed to be one and the same instrument. Copies of executed counterparts transmitted by telecopy, telefax or other electronic transmission service shall be considered original executed
counterparts for purposes of this Section 21, provided that receipt of copies of such counterparts is confirmed. This Agreement shall become effective when each Party has received a counterpart hereof signed by the other Party hereto.

 22. Section Headings. The section headings contained in this Agreement are for reference purposes only and
shall not affect the meaning or interpretation of this Agreement. 
 23. Severability. If any provision of this
Agreement shall be declared by any court of competent jurisdiction to be illegal, void or unenforceable, all other provisions of this Agreement shall not be affected and shall remain in full force and effect, and the Parties shall negotiate in good
faith to replace such illegal, void or unenforceable provision with a provision that corresponds as closely as possible to the intentions of the Parties as expressed by such illegal, void, or unenforceable provision. 

24. Governing Law. 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. 
 [Signature Page Follows] 

  
 16 

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

			
	SAIC, INC.
		
	By: 	 	 

 
			
	Name: 	 	 

 
			
	Title: 	 	 

 
			
	
	SAIC GEMINI, INC.
		
	By: 	 	 

 
			
	Name: 	 	 

 
			
	Title: 	 	 

  
 17 

 SCHEDULE A 
 Service Provider: Leidos 
 Service Recipient: New SAIC 

Service to be provided: 

 SCHEDULE B 
 Service Provider: New SAIC 
 Service Recipient: Leidos 

Service to be Provided: 

  
 2 

 SCHEDULE C 

Fiscal Calendar 

Fiscal 2014 (February 1, 2013 – January 31, 2014) 
 First Quarter End – May 3, 2013 
 Second Quarter End –
August 2, 2013 
 Third Quarter End – November 1, 2013 

Fourth Quarter End – January 31, 2014 
 Fiscal 2015 (February 1, 2014 – January 30, 2015) 
 First
Quarter End – May 2, 2014 
 Second Quarter End – August 1, 2014 

Third Quarter End – October 31, 2014 
 Fourth Quarter End – January 30, 2015 

  
 3 

 SCHEDULE D 
 The initial TSA Leaders for Leidos and New SAIC shall be Charles L. Kanewske and Thomas G. Baybrook, respectively. 

  
 4

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00220-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00220-of-00352.parquet"}]]