Document:

EX-10.15

 Exhibit 10.15 

TRANSITION SERVICES AGREEMENT 

TRANSITION SERVICES AGREEMENT (this “Agreement”), dated as of November 30, 2016, by and between Bandwidth.com, Inc., a
Delaware corporation (the “Bandwidth”), and Republic Wireless, Inc., a Delaware corporation (“Republic Wireless”). 

RECITALS 
 WHEREAS, on the
date hereof Republic Wireless is a wholly owned subsidiary of Bandwidth as a result of the consummation of the transactions described in the Restructuring Plan set forth in Schedule 1 to the Reorganization Agreement, dated as of November 30,
2016 (the “Reorganization Agreement”), to which Bandwidth and Republic Wireless are each parties; 
 WHEREAS, in accordance
with the Reorganization Agreement, 100% of the issued and outstanding shares of capital stock of Republic Wireless will be distributed as a pro rata dividend to the holders of Bandwidth’s capital stock, with the effect
that Republic Wireless will be spun-off (the “Spin-Off”) from Bandwidth, and Bandwidth will cease to have an equity interest in Republic Wireless; and

 WHEREAS, Republic Wireless and Bandwidth desire that, following the Spin-Off, Bandwidth obtain
from Republic Wireless the services described herein, and that Bandwidth compensate Republic Wireless for the performance of such services on the basis set forth in this Agreement. 

AGREEMENT 
 NOW THEREFORE,
in consideration of the foregoing recitals, the mutual agreements contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto, intending to be bound legally, agree as
follows: 
 ARTICLE I 

ENGAGEMENT AND SERVICES 

Section 1.1 Engagement. Bandwidth engages Republic Wireless to provide to Bandwidth, commencing on the date of the Spin-Off (the “Spin-Off Effective Date”), the services set forth in Section 1.2 (collectively, the “Services”), and Republic Wireless
accepts such engagement, subject to and upon the terms and conditions of this Agreement. The parties acknowledge that certain of the Services will be performed by officers, employees or consultants of Republic Wireless, who may also serve, from
time to time, as officers, employees or consultants of other companies. 
 Section 1.2 Services. 

(a) The Services will include the following, if and to the extent requested by Bandwidth during the Term of this Agreement: 

 

	 	(i)	technical and other similar assistance regarding any Priority 1 Event (as defined below) relating to Bandwidth’s operation of the “Phonebooth” solution after the
Spin-Off Effective Date; for the purposes of this Agreement, the term “Priority 1 Event” means an error that results in an emergency condition that (A) makes the use or continued use by
the end users of Phonebooth (as contrasted with any individual end user of Phonebooth) of any one or more functions of Phonebooth impossible, requires an immediate solution that is not already available to Bandwidth, and cannot be circumvented by a
workaround; 

	 	(ii)	services to be performed by Republic Wireless’ legal department regarding the development and prosecution of patents with the United States Patent and Trademark Office and such other foreign authorities as
requested from time to time; and 

  

	 	(iii)	such other services as Republic Wireless may obtain from its officers, employees and consultants in the management of its own operations that Bandwidth may from time to time request or require and for which Republic
Wireless may agree to provide from time to time. 

 The Services are more completely described in Exhibit A attached hereto. 

Section 1.3 Services Not to Interfere with Republic Wireless’ Business; No Material Change in Activity Levels or
Scope. Bandwidth acknowledges and agrees that in providing Services hereunder Republic Wireless will not be required to take any action that would disrupt, in any material respect, the orderly operation of Republic Wireless’ business
activities. Bandwidth also acknowledges and agrees that Republic Wireless will have no obligation to provide Services in a material volume or scope greater than needed by Bandwidth as of the Spin-Off; for
example, Republic Wireless will have no obligation to provide Services in a volume or scope that might be necessary to support an acquisition by or of Bandwidth or an initial public offering of the capital stock of Bandwidth at any time during the
Term (as defined below). Furthermore, Bandwidth also acknowledges and agrees that Republic Wireless will have no obligation to implement or support electronic tools or electronic systems related to the Services that were not utilized by Bandwidth as
of the Spin-Off. 
 Section 1.4 Books and Records. Republic Wireless will maintain
books and records, in reasonable detail in accordance with Republic Wireless’ standard business practices, with respect to its provision of Services to Bandwidth pursuant to this Agreement, including records supporting the determination of the
Services Fee and other costs and expenses to Bandwidth pursuant to Article II (collectively, “Supporting Records”). Republic Wireless will give Bandwidth and its duly authorized representatives, agents, and attorneys reasonable
access to all such Supporting Records during Republic Wireless’ regular business hours upon Bandwidth’s request after reasonable advance notice. 

ARTICLE II 

COMPENSATION 

Section 2.1 Services Fee. Bandwidth agrees to pay, and Republic Wireless agrees to accept, fee(s) (the “Services
Fees”) set forth on Exhibit A with respect to applicable Services utilized by Bandwidth during the Term of this Agreement, payable in monthly installments in arrears as set forth in Section 2.3. Bandwidth and Republic
Wireless will review and evaluate the Services Fees for reasonableness semiannually during the Term and will negotiate in good faith to reach agreement on any appropriate adjustments to the Services Fee. Based on such review and evaluation,
Bandwidth and Republic Wireless will agree on the appropriate effective date (which may be retroactive) of any such adjustment to the Services Fees.

Section 2.2 Cost Reimbursement. In addition to (and without duplication of) the Services Fee payable pursuant to
Section 2.1, Bandwidth also will reimburse Republic Wireless for all direct out-of-pocket costs, with no markup (“Out-of-Pocket Costs”), incurred by Republic Wireless in performing the Services (e.g., postage and courier charges, travel, meals and entertainment expenses, and other miscellaneous expenses that are
incurred by Republic Wireless in the conduct of the Services). 

  
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 Section 2.3 Payment Procedures. 

(a) Bandwidth will pay Republic Wireless, by wire or intrabank transfer of funds or in such other manner specified by Republic Wireless to
Bandwidth, in arrears on or before the fifth (5th) day of each calendar month immediately following the calendar month during which Bandwidth utilized the applicable Services, beginning with
January 5, 2017, the Services Fees then in effect. 
 (b) Any reimbursement to be made by Bandwidth to Republic Wireless pursuant to
Section 2.2 will be paid by Bandwidth to Republic Wireless within 15 days after receipt by Bandwidth of an invoice therefor, by wire or intrabank transfer of funds or in such other manner specified by Bandwidth to Republic Wireless. Republic
Wireless will invoice Bandwidth monthly for reimbursable expenses incurred by Republic Wireless on behalf of Bandwidth during the preceding calendar month as contemplated in Section 2.2; provided, however, that Republic Wireless may
separately invoice Bandwidth at any time for any single reimbursable expense incurred by Republic Wireless on behalf of Bandwidth in an amount equal to or greater than $5,000.00. Any invoice or statement pursuant to this
Section 2.3(b) will be accompanied by supporting documentation in reasonable detail consistent with Bandwidth’s own expense reimbursement policy. 

(c) Any payments not made when due under this Section 2.3 will bear interest at the rate of 1.5% per month on the outstanding amount from
and including the due date to but excluding the date paid. 
 Section 2.4 Survival. The terms and conditions of this
Article II will survive the expiration or earlier termination of this Agreement. 
 ARTICLE III 

TERM 
 Section 3.1
Term Generally. The term of this Agreement will commence on the Spin-Off Effective Date and will continue until the second anniversary of the Spin-Off
Effective Date (the “Term”); provided, however, from and after the first anniversary of the Spin-Off Effective Date, Republic Wireless will have no obligation to provide any Services other
than those Services identified as “Legal” on Exhibit A attached to this Agreement. This Agreement is subject to termination prior to the end of the Term in accordance with Section 3.3. 

Section 3.2 Discontinuance of Select Services. At any time during the Term, on not less than thirty (30) days’
prior notice by Bandwidth to Republic Wireless, Bandwidth may elect to discontinue obtaining any of the Services previously obtained from Republic Wireless pursuant to this Agreement. In such event, Republic Wireless’ obligation to provide
Services that have been discontinued pursuant to this Section 3.2, and Bandwidth’s obligation to compensate Republic Wireless for such Services, will cease as of the end of such 30-day period (or
such later date as may be specified in the notice), and this Agreement will remain in effect for the remainder of the Term with respect to those Services that have not been so discontinued. Bandwidth and Republic Wireless will promptly reduce
the Services Fees payable by Bandwidth as described pursuant to Exhibit A following the discontinuance of any Services. Each party will remain liable to the other for any required payment or performance accrued prior to the effective
date of discontinuance of any Service. 

  
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 Section 3.3 Termination. This Agreement will be terminated prior to the
expiration of the Term in the following events: 
 (a) at any time upon at least thirty (30) days’ prior written notice by
Bandwidth to Republic Wireless; 
 (b) immediately upon written notice (or at any later time specified in such notice) by Republic Wireless
to Bandwidth if a Change in Control or Bankruptcy Event occurs with respect to Bandwidth; or 
 (c) immediately upon written notice (or at
any later time specified in such notice) by Bandwidth to Republic Wireless if a Change in Control or Bankruptcy Event occurs with respect to Republic Wireless. 

For purposes of this Section 3.3, a “Change in Control” will be deemed to have occurred with respect to a party if a
merger, consolidation, binding share exchange, acquisition, or similar transaction (each, a “Transaction”), or series of related Transactions, involving such party occurs as a result of which the voting power of all voting
securities of such party outstanding immediately prior thereto represent (either by remaining outstanding or being converted into voting securities of the surviving entity) less than 75% of the voting power of such party or the surviving entity of
the Transaction outstanding immediately after such Transaction (or if such party or the surviving entity after giving effect to such Transaction is a subsidiary of the issuer of securities in such Transaction, then the voting power of all voting
securities of such party outstanding immediately prior to such Transaction represent (by being converted into voting securities of such issuer) less than 75% of the voting power of the issuer outstanding immediately after such Transaction). 

For purposes of this Section 3.3, a “Bankruptcy Event” will be deemed to have occurred with respect to a party upon such
party’s insolvency, general assignment for the benefit of creditors, such party’s voluntary commencement of any case, proceeding, or other action seeking reorganization, arrangement, adjustment, liquidation, dissolution, or consolidation
of such party’s debts under any law relating to bankruptcy, insolvency, or reorganization, or relief of debtors, or seeking appointment of a receiver, trustee, custodian, or other similar official for such party or for all or any substantial
part of such party’s assets (each, a “Bankruptcy Proceeding”), or the involuntary filing against Bandwidth or Republic Wireless, as applicable, of any Bankruptcy Proceeding that is not stayed within 60 days after such filing.

 Each party will remain liable to the other for any required payment accrued prior to the termination of this Agreement. 

ARTICLE IV 

PERSONNEL AND EMPLOYEES 

Section 4.1 Personnel to Provide Services. 

(a) Republic Wireless will make available to Bandwidth, on a non-exclusive basis, the appropriate
personnel (the “Personnel”) to perform the Services. The personnel made available to perform selected Services are expected to be substantially the same personnel who provide similar services in connection with the management
and administration of the business and operations of Republic Wireless. 

  
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 (b) Bandwidth acknowledges that: 

(i) certain of the Personnel also will be performing services for Republic Wireless and/or other companies, from time to time,
including certain Subsidiaries and Affiliates of Republic Wireless, in each case, while also potentially performing services directly for Bandwidth and certain of its Subsidiaries and Affiliates under a direct employment, consultancy or other
service relationship between such Person and Bandwidth and irrespective of this Agreement; and 
 (ii) Republic Wireless may
elect, in its discretion, to utilize independent contractors rather than employees of Republic Wireless to perform Services from time to time, and such independent contractors will be deemed included within the definition of “Personnel”
for all purposes of this Agreement. 
 Section 4.2 Republic Wireless as Payor. The parties acknowledge and agree that
Republic Wireless, and not Bandwidth, will be solely responsible for the payment of salaries, wages, benefits (including health insurance, retirement, and other similar benefits, if any) and other compensation applicable to all
Personnel; provided, however, that Bandwidth is responsible for the payment of the Services Fees in accordance with Section 2.1. All Personnel will be subject to the personnel policies of Republic Wireless and will be eligible to
participate in Republic Wireless’ employee benefit plans to the same extent as similarly situated employees of Republic Wireless performing services in connection with Republic Wireless’ business. Except as otherwise provided by the
Tax Sharing Agreement, Republic Wireless will be responsible for the payment of all federal, state, and local withholding taxes on the compensation of all Personnel and other such employment related taxes as are required by law. Each of
Bandwidth and Republic Wireless will cooperate with the other to facilitate the other’s compliance with applicable federal, state, and local laws, rules, regulations, and ordinances applicable to the employment or engagement of all Personnel by
either party. 
 Section 4.3 Additional Employee Provisions. Republic Wireless will have the right to terminate its
employment of any Personnel at any time. 
 ARTICLE V 

REPRESENTATIONS AND WARRANTIES 

Section 5.1 Representations and Warranties of Republic Wireless. Republic Wireless represents and warrants to Bandwidth as
follows: 
 (a) Republic Wireless is a corporation duly organized, validly existing, and in good standing under the laws of
the State of Delaware. 
 (b) Republic Wireless has the power and authority to enter into this Agreement and to perform its
obligations under this Agreement, including the Services. 
 (c) Republic Wireless is not subject to any contractual or other
legal obligation that materially interferes with its full, prompt, and complete performance under this Agreement. 
 (d) The
individual executing this Agreement on behalf of Republic Wireless has the authority to do so. 

  
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 Section 5.2 Representations and Warranties of Bandwidth. Bandwidth represents
and warrants to Republic Wireless as follows: 
 (a) Bandwidth is a corporation duly organized, validly existing, and in good
standing under the laws of the State of Delaware. 
 (b) Bandwidth has the power and authority to enter into this Agreement
and to perform its obligations under this Agreement. 
 (c) Bandwidth is not subject to any contractual or other legal
obligation that materially interferes with its full, prompt, and complete performance under this Agreement. 
 (d) The
individual executing this Agreement on behalf of Bandwidth has the authority to do so. 
 ARTICLE VI 

INDEMNIFICATION 

Section 6.1 Indemnification by Republic Wireless. Republic Wireless will indemnify, defend, and hold harmless Bandwidth
and each of its Subsidiaries, Affiliates, officers, directors, employees and agents, successors and assigns (collectively, the “Bandwidth Indemnitees”), from and against any and all Actions, judgments, Liabilities, losses, costs,
damages, or expenses, including reasonable counsel fees, disbursements, and court costs (collectively, “Losses”), that any Bandwidth Indemnitee may suffer arising from or out of, or relating to, (a) any material breach by
Republic Wireless of its obligations under this Agreement, or (b) the gross negligence, willful misconduct, fraud, or bad faith of Republic Wireless in connection with the performance of any provision of this Agreement except to the extent such
Losses (i) are fully covered by insurance maintained by Bandwidth or such other Bandwidth Indemnitee or (ii) are payable by Bandwidth pursuant to Section 7.11. 

Section 6.2 Indemnification by Bandwidth. Bandwidth will indemnify, defend, and hold harmless Republic Wireless and its
Subsidiaries, Affiliates, officers, directors, employees and agents, successors and assigns (collectively, the “Republic Wireless Indemnitees”), from and against any and all Losses that any Republic Wireless Indemnitee may suffer
arising from or out of, or relating to (a) any material breach by Bandwidth of its obligations under this Agreement, or (b) any acts or omissions of Bandwidth in providing the Services pursuant to this Agreement (except to the extent such
Losses (i) arise from or relate to any material breach by Republic Wireless of its obligations under this Agreement, (ii) are attributable to the gross negligence, willful misconduct, fraud, or bad faith of Republic Wireless or any other
Republic Wireless Indemnitee seeking indemnification under this Section 6.2, (iii) are fully covered by insurance maintained by Republic Wireless or such other Republic Wireless Indemnitee, or (iv) are payable by Bandwidth pursuant to
Section 7.11). 
 Section 6.3 Indemnification Procedures. 

(a) (i) In connection with any indemnification provided for in Section 6.1 or 6.2, the party seeking indemnification (the
“Indemnitee”) will give the party from which indemnification is sought (the “Indemnitor”) prompt notice whenever it comes to the attention of the Indemnitee that the Indemnitee has suffered or incurred, or may
suffer or incur, any Losses for which it is entitled to indemnification under Section 6.1 or 6.2, and, if and when known, the facts constituting the basis for such claim and the projected amount of such Losses (which shall not be conclusive as
to the amount of such Losses), in each case in reasonable detail. Without limiting the generality of the foregoing, in the case of any Action commenced by a third party for which indemnification is being sought (a “Third-Party
Claim”), such notice will be given no later 

  
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than ten business days following receipt by the Indemnitee of written notice of such Third-Party Claim. Failure by any Indemnitee to so notify the Indemnitor will not affect the rights of
such Indemnitee hereunder except to the extent that such failure has a material prejudicial effect on the defenses or other rights available to the Indemnitor with respect to such Third Party Claim. The Indemnitee will deliver to the Indemnitor
as promptly as practicable, and in any event within five business days after Indemnitee’s receipt, copies of all notices, court papers and other documents received by the Indemnitee relating to any Third-Party Claim. 

(ii) After receipt of a notice pursuant to Section 6.3(a)(i) with respect to any Third-Party Claim, the Indemnitor
will be entitled, if it so elects, to take control of the defense and investigation with respect to such Third-Party Claim and to employ and engage attorneys reasonably satisfactory to the Indemnitee to handle and defend such claim, at the
Indemnitor’s cost, risk and expense, upon written notice to the Indemnitee of such election, which notice acknowledges the Indemnitor’s obligation to provide indemnification under this Agreement with respect to any Losses arising out of or
relating to such Third-Party Claim. The Indemnitor will not settle any Third-Party Claim that is the subject of indemnification without the written consent of the Indemnitee, which consent will not be unreasonably withheld, conditioned or
delayed; provided, however, that, after reasonable notice, the Indemnitor may settle a claim without the Indemnitee’s consent if such settlement (A) makes no admission or acknowledgment of Liability or culpability with respect
to the Indemnitee, (B) includes a complete release of the Indemnitee and (C) does not seek any relief against the Indemnitee other than the payment of money damages to be borne by the Indemnitor. The Indemnitee will cooperate in all
reasonable respects with the Indemnitor and its attorneys in the investigation, trial and defense of any lawsuit or action with respect to such claim and any appeal arising therefrom (including the filing in the Indemnitee’s name of appropriate
cross-claims and counterclaims). The Indemnitee may, at its own cost, participate in any investigation, trial and defense of any Third-Party Claim controlled by the Indemnitor and any appeal arising therefrom, including participating in the
process with respect to the potential settlement or compromise thereof. If the Indemnitee has been advised by its counsel that there may be one or more legal defenses available to the Indemnitee that conflict with those available to, or that
are not available to, the Indemnitor (“Separate Legal Defenses”), or that there may be actual or potential differing or conflicting interests between the Indemnitor and the Indemnitee in the conduct of the defense of such
Third-Party Claim, the Indemnitee will have the right, at the expense of the Indemnitor, to engage separate counsel reasonably acceptable to the Indemnitor to handle and defend such Third-Party Claim, provided, that, if such Third-Party
Claim can be reasonably separated between those portion(s) for which Separate Legal Defenses are available (“Separable Claims”) and those for which no Separate Legal Defenses are available, the Indemnitee will instead have the
right, at the expense of the Indemnitor, to engage separate counsel reasonably acceptable to the Indemnitor to handle and defend the Separable Claims, and the Indemnitor will not have the right to control the defense or investigation of such
Third-Party Claim or such Separable Claims, as the case may be (and, in which latter case, the Indemnitor will have the right to control the defense or investigation of the remaining portion(s) of such Third-Party Claim). 

(iii) If, after receipt of a notice pursuant to Section 6.3(a)(i) with respect to any Third-Party Claim as to which
indemnification is available hereunder, the Indemnitor does not undertake to defend the Indemnitee against such Third-Party Claim, whether by not giving the Indemnitee timely notice of its election to so defend or otherwise, the Indemnitee may, but
will have no obligation to, assume its own defense, at the expense of the Indemnitor (including attorneys fees and costs), it being understood that the Indemnitee’s right to indemnification for such Third Party Claim shall not be adversely
affected by its assuming the defense of such Third Party Claim. The Indemnitor will be bound by the result obtained with respect thereto by the 

  
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Indemnitee; provided, that the Indemnitee may not settle any lawsuit or action with respect to which the Indemnitee is entitled to indemnification hereunder without the consent of the
Indemnitor, which consent will not be unreasonably withheld, conditioned or delayed; provided further, that such consent shall not be required if (i) the Indemnitor had the right under this Section 6.3 to undertake control of
the defense of such Third-Party Claim and, after notice, failed to do so within thirty days of receipt of such notice (or such lesser period as may be required by court proceedings in the event of a litigated matter), or (ii) (x) the
Indemnitor does not have the right to control the defense of the entirety of such Third-Party Claim pursuant to Section 6.3(a)(ii) or (y) the Indemnitor does not have the right to control the defense of any Separable Claim pursuant to
Section 6.3(a)(ii) (in which case such settlement may only apply to such Separable Claims), the Indemnitee provides reasonable notice to Indemnitor of the settlement, and such settlement (A) makes no admission or acknowledgment of
Liability or culpability with respect to the Indemnitor, (B) does not seek any relief against the Indemnitor and (C) does not seek any relief against the Indemnitee for which the Indemnitor is responsible other than the payment of money
damages. 
 (b) In no event will the Indemnitor be liable to any Indemnitee for any special, consequential, indirect,
collateral, incidental or punitive damages, however caused and on any theory of liability arising in any way out of this Agreement, whether or not such Indemnitor was advised of the possibility of any such damages; provided, that the
foregoing limitations shall not limit a party’s indemnification obligations for any Losses incurred by an Indemnitee as a result of the assertion of a Third Party Claim. 

(c) The Indemnitor and the Indemnitee shall use commercially reasonable efforts to avoid production of confidential
information, and to cause all communications among employees, counsel and others representing any party with respect to a Third Party Claim to be made so as to preserve any applicable attorney-client or work-product privilege. 

(d) The Indemnitor shall pay all amounts payable pursuant to this Section 6.3 by wire transfer of immediately available
funds, promptly following receipt from an Indemnitee of a bill, together with all accompanying reasonably detailed backup documentation, for any Losses that are the subject of indemnification hereunder, unless the Indemnitor in good faith disputes
the amount of such Losses or whether such Losses are covered by the Indemnitor’s indemnification obligation in which event the Indemnitor shall promptly so notify the Indemnitee. In any event, the Indemnitor shall pay to the Indemnitee, by wire
transfer of immediately available funds, the amount of any Losses for which it is liable hereunder no later than three (3) days following any final determination of the amount of such Losses and the Indemnitor’s liability therefor. A
“final determination” shall exist when (a) the parties to the dispute have reached an agreement in writing or (b) a court of competent jurisdiction shall have entered a final and
non-appealable order or judgment. 
 (e) If the indemnification provided for in this
Section 6.3 shall, for any reason, be unavailable or insufficient to hold harmless an Indemnitee in respect of any Losses for which it is entitled to indemnification hereunder, then the Indemnitor shall contribute to the amount paid or payable
by such Indemnitee as a result of such Losses, in such proportion as shall be appropriate to reflect the relative benefits received by and the relative fault of the Indemnitor on the one hand and the Indemnitee on the other hand with respect to the
matter giving rise to such Losses. 
 (f) The remedies provided in this Section 6.3 shall be cumulative and shall not
preclude assertion by any Indemnitee of any other rights or the seeking of any and all other remedies against an Indemnitor, subject to Section 6.3(b). 

  
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 (g) To the fullest extent permitted by applicable law, the Indemnitor will
indemnify the Indemnitee against any and all reasonable fees, costs and expenses (including attorneys’ fees), incurred in connection with the enforcement of his, her or its rights under this Article VI. 

Section 6.4 Survival. The terms and conditions of this Article VI will survive the expiration or termination of this
Agreement. 
 ARTICLE VII 

MISCELLANEOUS 

Section 7.1 Defined Terms. 

(a) The following terms will have the following meanings for all purposes of this Agreement: 

“Action” means any demand, action, claim, suit, countersuit, litigation, arbitration, prosecution, proceeding (including any
civil, criminal, administrative, investigative or appellate proceeding), hearing, inquiry, audit, examination or investigation commenced, brought, conducted or heard by or before, or otherwise involving, any court, grand jury or other governmental
authority or any arbitrator or arbitration panel. 
 “Affiliate” means, with respect to any Person, any other Person
controlled by such first Person, with “control” for such purpose meaning the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a Person, whether through the ownership of
voting securities or voting interests, by contract, or otherwise. Notwithstanding the foregoing, for purposes of this Agreement, none of the Persons listed in clause (i) or (ii) shall be deemed to be Affiliates of any Person listed in any other
such clause: (i) Bandwidth taken together with its Subsidiaries, or (ii) Republic Wireless taken together with its Subsidiaries. 

“Confidential Information” means any information marked, noticed, or treated as confidential by a party which such party
holds in confidence, including all trade secrets, technical, business, or other information, including customer or client information, however communicated or disclosed, relating to past, present and future research, development and business
activities. 
 “Liabilities” means any and all debts, liabilities, commitments and obligations, whether or not fixed,
contingent or absolute, matured or unmatured, direct or indirect, liquidated or unliquidated, accrued or unaccrued, known or unknown, and whether or not required by GAAP to be reflected in financial statements or disclosed in the notes thereto
(other than taxes). 
 “Person” means any natural person, corporation, limited liability company, partnership, trust,
unincorporated organization, association, governmental authority, or other entity. 
 “Subsidiary” when used with respect
to any Person, means (i)(A) a corporation a majority in voting power of whose share capital or capital stock with voting power, under ordinary circumstances, to elect directors is at the time, directly or indirectly, owned by such Person, by
one or more Subsidiaries of such Person, or by such Person and one or more Subsidiaries of such Person, whether or not such power is subject to a voting agreement or similar encumbrance, (B) a partnership or limited liability company in which
such Person or a Subsidiary of such Person is, at the date of determination, (1) in the case of a partnership, a general partner of such partnership with the power affirmatively to direct the policies and

  
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management of such partnership or (2) in the case of a limited liability company, the managing member or, in the absence of a managing member, a member with the power affirmatively to direct
the policies and management of such limited liability company, or (C) any other Person (other than a corporation) in which such Person, one or more Subsidiaries of such Person or such Person and one or more Subsidiaries of such Person, directly
or indirectly, at the date of determination thereof, has or have (1) the power to elect or direct the election of a majority of the members of the governing body of such Person, whether or not such power is subject to a voting agreement or
similar encumbrance, or (2) in the absence of such a governing body, at least a majority ownership interest or (ii) any other Person of which an aggregate of 50% or more of the equity interests are, at the time, directly or indirectly,
owned by such Person and/or one or more Subsidiaries of such Person. Notwithstanding the foregoing, for purposes of this Agreement, none of the Subsidiaries of Bandwidth will be deemed to be Subsidiaries of Republic Wireless or any of its
Subsidiaries, nor will any of Republic Wireless’s Subsidiaries be deemed to be Subsidiaries of Bandwidth or any of its Subsidiaries. 

“Tax Sharing Agreement” means the Tax Sharing Agreement, dated as of November 30, 2016, between Bandwidth and Republic
Wireless. 
 Section 7.2 Entire Agreement; Severability. This Agreement, the Facilities Sharing Agreement, the Tax Sharing
Agreement and the Reorganization Agreement constitute the entire agreement among the parties hereto with respect to the subject matter hereof and thereof, and supersedes all prior agreements and understandings, oral and written, among the parties
hereto with respect to such subject matter. It is the intention of the parties hereto that the provisions of this Agreement will be enforced to the fullest extent permissible under all applicable laws and public policies, but that the
unenforceability of any provision hereof (or the modification of any provision hereof to conform with such laws or public policies, as provided in the next sentence) will not render unenforceable or impair the remainder of this Agreement.
Accordingly, if any provision is determined to be invalid or unenforceable either in whole or in part, this Agreement will be deemed amended to delete or modify, as necessary, the invalid or unenforceable provisions and to alter the balance of this
Agreement in order to render the same valid and enforceable, consistent (to the fullest extent possible) with the intent and purposes hereof. If the provisions of this Agreement conflict with any provisions of the Facilities Sharing Agreement,
the provisions of this Agreement shall control, and if the provisions of this Agreement conflict with any provisions of the Tax Sharing Agreement, the provisions of the Tax Sharing Agreement shall control. 

Section 7.3 Notices. All notices and communications hereunder will be in writing and will be deemed to have been duly given
if delivered personally or mailed, certified or registered mail with postage prepaid, or sent by confirmed facsimile, addressed as follows: 
  

			
	 if to Bandwidth:
	    	 Bandwidth.com, Inc.

		    	 900 Main Campus Drive, Suite 500

Raleigh, NC 27606

Attention: Legal Department

Fax: 919.239.9903

		
	 if to Republic Wireless:
	    	 Republic Wireless, Inc.

		    	 900 Main Campus Drive, Suite 500

		    	 Raleigh, NC 27606

		    	 Attention: Legal Department

Fax: 919.670.3115

 or to such other address (or to the attention of such other person) as the parties may hereafter designate in
writing. All such notices and communications will be deemed to have been given on the date of delivery if sent by facsimile or personal delivery, or the third day after the mailing thereof, except that any notice of a change of address will be
deemed to have been given only when actually received. 

  
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 Section 7.4 Governing Law. This Agreement and the legal relations among the
parties hereto will be governed in all respects, including validity, interpretation and effect, by the laws of the State of North Carolina applicable to contracts made and performed wholly therein, without giving effect to any choice or conflict of
laws provisions or rules that would cause the application of the laws of any other jurisdiction. 

Section 7.5 Rules of Construction. The descriptive headings in this Agreement are inserted for
convenience of reference only and are not intended to be part of or to affect the meaning or interpretation of this Agreement. Words used in this Agreement, regardless of the gender and number specifically used, will be deemed and construed to
include any other gender, masculine, feminine, or neuter, and any other number, singular or plural, as the context requires. As used in this Agreement, the word “including” or any variation thereof is not limiting, and the word
“or” is not exclusive. The word day means a calendar day. If the last day for giving any notice or taking any other action is a Saturday, Sunday, or a day on which banks in New York, New York or Raleigh, North Carolina are
closed, the time for giving such notice or taking such action will be extended to the next day that is not such a day. 
 Section 7.6
No Third-Party Rights. Nothing expressed or referred to in this Agreement is intended or will be construed to give any Person other than the parties hereto and their respective successors and permitted assigns any legal or equitable
right, remedy or claim under or with respect to this Agreement, or any provision hereof, it being the intention of the parties hereto that this Agreement and all of its provisions and conditions are for the sole and exclusive benefit of the parties
to this Agreement and their respective successors and assigns. 
 Section 7.7 Counterparts. This Agreement may be
executed in one or more counterparts, each of which will be an original and all of which together will constitute one and the same instrument. 

Section 7.8 Payment of Expenses. From and after the Spin-Off Effective Date, and except as
otherwise expressly provided in this Agreement, each of the parties to this Agreement will bear its own expenses, including the fees of any attorneys and accountants engaged by such party, in connection with this Agreement. 

Section 7.9 Binding Effect; Assignment. 

(a) This Agreement will inure to the benefit of and be binding on the parties to this Agreement and their respective legal representatives,
successors and permitted assigns. 
 (b) Except as expressly contemplated hereby (including by Section 4.1), this Agreement, and the
obligations arising hereunder, may not be assigned by either party to this Agreement, provided, however, that Republic Wireless and Bandwidth may assign their respective rights, interests, duties, liabilities and obligations
under this Agreement to any of their respective wholly-owned Subsidiaries, but such assignment shall not relieve Republic Wireless or Bandwidth, as the assignor, of its obligations hereunder. 

Section 7.10 Amendment, Modification, Extension or Waiver. Any amendment, modification or supplement of or to any term
or condition of this Agreement will be effective only if in writing and signed by both parties hereto. Either party to this Agreement may (a) extend the time for the performance of any of the obligations or other acts of the other party to
this Agreement, or (b) waive compliance by the other party with any of the agreements or conditions contained herein or any breach thereof. Any 

  
 11 

 
agreement on the part of either party to any such extension or waiver will be valid only if set forth in an instrument in writing signed on behalf of such party. No waiver of any term, provision
or condition of this Agreement, whether by conduct or otherwise, in any one or more instance, will be deemed or construed as a further or continuing waiver of any such term, provision or condition or of any other term, provision or condition, but
any party hereto may waive its rights in any particular instance by written instrument of waiver. 
 Section 7.11 Legal Fees;
Costs. If either party to this Agreement institutes any action or proceeding to enforce any provision of this Agreement, the prevailing party will be entitled to receive from the other party reasonable attorneys’ fees, disbursements
and costs incurred in such action or proceeding, whether or not such action or proceeding is prosecuted to judgment. 

Section 7.12 Force Majeure. Neither party will be liable to the other party with respect to any nonperformance or delay
in performance of its obligations under this Agreement to the extent such failure or delay is due to any action or claims by any third party, labor dispute, labor strike, weather conditions or any cause beyond a party’s reasonable
control. Each party agrees that it will use all commercially reasonable efforts to continue to perform its obligations under this Agreement, to resume performance of its obligations under this Agreement, and to minimize any delay in performance
of its obligations under this Agreement notwithstanding the occurrence of any such event beyond such party’s reasonable control. 

Section 7.13 Specific Performance. Each party agrees that irreparable damage would occur and that the parties would not
have any adequate remedy at law in the event that any of the provisions of this Agreement were not performed in accordance with their specific terms or were otherwise breached. It is accordingly agreed that each of the parties shall be entitled
to seek an injunction or injunctions to prevent breaches of this Agreement and to enforce specifically the terms and provisions of this Agreement, this being in addition to any other remedy to which they are entitled at law or in equity. 

Section 7.14 Further Actions. The parties will execute and deliver all documents, provide all information, and take or
forbear from all actions that may be necessary or appropriate to achieve the purposes of this Agreement. 

Section 7.15 Confidentiality. 

(a) Except with the prior consent of the disclosing party, each party will: 

(i) limit access to the Confidential Information of the other party disclosed to such party hereunder to its employees, agents,
representatives, and consultants on a need-to-know basis; 

(ii) advise its employees, agents, representatives, and consultants having access to such Confidential Information of the
proprietary nature thereof and of the obligations set forth in this Agreement; and 
 (iii) safeguard such Confidential
Information by using a reasonable degree of care to prevent disclosure of the Confidential Information to third parties, but not less than that degree of care used by that party in safeguarding its own similar information or material. 

(b) A party’s obligations respecting confidentiality under Section 7.15(a) will not apply to any of the Confidential
Information of the other party that a party can demonstrate: (i) was, at the time of disclosure to it, in the public domain; (ii) after disclosure to it, is published or otherwise becomes part of the public domain through no fault of the
receiving party; (iii) was in the possession of the 

  
 12 

 
receiving party at the time of disclosure to it without being subject to any obligation of confidentiality; (iv) was received after disclosure to it from a third party who, to its knowledge,
had a lawful right to disclose such information to it; (v) was independently developed by the receiving party without reference to the Confidential Information; (vi) was required to be disclosed to any regulatory body having jurisdiction
over a party or any of their respective clients; or (vii) was required to be disclosed by reason of legal, accounting, or regulatory requirements beyond the reasonable control of the receiving party. In the case of any disclosure pursuant
to clauses (vi) or (vii) of this paragraph (b), to the extent practical, the receiving party will give prior notice to the disclosing party of the required disclosure and will use commercially reasonable efforts to obtain a protective
order covering such disclosure. 
 (c) The provisions of this Section 7.15 will survive the expiration or termination of this
Agreement. 
 [Signature Page Follows] 

  
 13 

 IN WITNESS WHEREOF, each of the parties has signed this Agreement, or has caused this Agreement
to be signed by its duly authorized officer, as of the date first above written. 
  

			
	BANDWIDTH:
	
	BANDWIDTH.COM, INC.
		
	By:	 	/s/ David A. Morken
	Name:	 	David A. Morken
	Title:	 	Chief Executive Officer
	
	REPUBLIC WIRELESS:
	
	REPUBLIC WIRELESS, INC.
		
	By:	 	/s/ Chris Chuang
	Name:	 	Chris Chuang
	Title:	 	Chief Executive Officer

  
 14 

 EXHIBIT A – SERVICES 

 

					
	 Category of Service
	  	 Service
	  	 Applicable Service Fee (Monthly)

	 Insurance Administration
	  	Insurance Administration Support	  	Included with Financial Planning & Analysis Support
			
	 Technical
	  	Software and Licenses	  	
		  	- Zuora	  	$1,315.61
		  	- Salesforce.com	  	$2,235.00
		  	People and Process Support (to include the following items):	  	$1,441.37
		  	Priority 1 Support (see definition in Section 1.1(a)*	  	
		  	- Network Monitoring (identifying and responding to Priority 1 issues)	  	
		  	- Product Infrastructure Maintenance (Call processors, SIP proxies, HTTP proxies, Number Management, Portal and Store, CDR storage)	  	
		  	- Phonebooth Stratus Maintenance (separate instance of our Stratus infrastructure for processing Phonebooth invoices and sending data to Netsuite)	  	
			
	 Billing & Collections
	  	People and Process Support (to include the following items):	  	$4,682.10
		  	- Invoice generation and delivery	  	
		  	- Credit Card Payment processing	  	
		  	- Dunning and Collections	  	
		  	- Billing Support	  	
			
	 Finance
	  	Financial Planning & Analysis Support	  	$5,687.15
			
	 Legal
	  	Intellectual Property Support	  	$5,012.87
			
	 Other
	  	Such other services as Bandwidth may obtain from its officers, employees and consultants in the management of its own operations that Republic Wireless may from time to time request or require	  	To be mutually agreed, but not less than fair market value

  

	*	Republic Wireless fails to meet its obligations with respect to any Priority 1 Event if (X) a Priority 1 Event is not resolved within three (3) hours of Republic Wireless first becoming aware of the
Priority 1 Event from Bandwidth’s notification. The Applicable Service Fee during any calendar month in which a Priority 1 Event occurs will be reduced by one percent (1%) for each hour beyond the three (3) hour resolution window during
which any Priority 1 Event remains unresolved. 

  
 15EX-10.16

 Exhibit 10.16 

TAX SHARING AGREEMENT 

THIS TAX SHARING AGREEMENT (this “Agreement”) is entered into as of November 30, 2016 between Bandwidth.com, Inc., a Delaware
corporation (“Bandwidth”), and Republic Wireless, Inc., a Delaware corporation (“Republic Wireless”). Unless otherwise indicated, all “Section” references in this Agreement are to sections of this Agreement. 

RECITALS 
 WHEREAS,
Republic Wireless is a wholly owned subsidiary of Bandwidth that was formed to hold and operate Bandwidth’s Republic Wireless business; and 

WHEREAS, the Board of Directors of Bandwidth has determined that it would be appropriate and desirable for Bandwidth to separate
Bandwidth’s Republic Wireless business from its remaining businesses; and 
 WHEREAS, the Board of Directors of Republic
Wireless has also approved such transaction; and 
 WHEREAS, following the Contribution, Bandwidth intends to distribute all of the
issued and outstanding shares of Republic Wireless to holders of its capital stock (the “Distribution”); 
 WHEREAS, for
U.S. federal income tax purposes, it is the intention of the parties that the Contribution and the Distribution, taken together, will qualify as a tax-free transaction described under described under Sections
368(a), 355, and 361 of the Code; and 
 WHEREAS, the parties set forth in the Reorganization Agreement the principal arrangements
between them regarding the separation of the Republic Wireless Group from the Bandwidth Group; and 
 WHEREAS, the parties desire to
provide for and agree upon the allocation between the parties of liabilities for Taxes arising prior to, as a result of, and subsequent to the Distribution, and to provide for and agree upon other matters relating to Taxes. 

NOW, THEREFORE, in consideration of the foregoing and the covenants and agreements set forth below, and intending to be legally bound
hereby, Bandwidth and Republic Wireless hereby agree as follows: 
 SECTION 1. Definition of Terms. For
purposes of this Agreement (including the recitals hereof), the following terms have the following meanings: 
 “Affiliate” means
with respect to any Person, any other Person that directly or indirectly, through one or more intermediaries, Controls, is Controlled by, or is under common Control with, such first Person. For the avoidance of doubt, (x) no member of the
Republic Wireless Group will be treated as an Affiliate of any member of the Bandwidth Group and (y) no member of the Bandwidth Group will be treated as an Affiliate of any member of the Republic Wireless Group. 

“Agreement” has the meaning set forth in the preamble hereof. 

“Bandwidth” has the meaning set forth in the preamble hereof. 

 “Bandwidth Group” means Bandwidth and each Subsidiary of Bandwidth (but only while such
Subsidiary is a Subsidiary of Bandwidth) other than any Person that is a member of the Republic Wireless Group (but only during the period such Person is treated as a member of the Republic Wireless Group). 

“Bandwidth Indemnitees” has the meaning set forth in Section 7.3. 

“Bandwidth Stock” means Bandwidth’s Class A Voting Common Stock, par value $0.001 per share, Class B Non-Voting Common Stock, par value $0.001 per share, and Series A Convertible Preferred Stock, par value $0.001 per share, and any series or class of stock into which such stock is redesignated, reclassified,
converted or exchanged following the Effective Time. 
 “Business Day” means any day other than a Saturday, Sunday or a day on
which banking institutions in New York City, New York are authorized or required by law or executive order to close. 
 “Code”
means the U.S. Internal Revenue Code of 1986, as amended. 
 “Combined Return” means a consolidated, combined or unitary Tax
Return that includes, by election or otherwise, one or more members of the Bandwidth Group and one or more members of the Republic Wireless Group. 

“Company” means Bandwidth or Republic Wireless, as the context requires. 

“Compensatory Equity Interests” means options or other rights with respect to Bandwidth Stock or Republic Wireless Stock that are
granted on or prior to the Distribution Date by Bandwidth, Republic Wireless or any of their respective Subsidiaries in connection with employee, independent contractor or director compensation or other employee benefits (including, for the
avoidance of doubt, options or other rights issued in respect of any of the foregoing by reason of the Distribution or any subsequent transaction). 

“Contribution” means the transfer by Bandwidth to Republic Wireless of (i) all of the assets and liabilities associated with
the Republic Wireless business and (ii) $30 million of cash. 
 “Control” means, with respect to any Person, the possession,
directly or indirectly, of the power to direct or cause the direction of the management or policies of such Person, whether through ownership of securities or partnership, membership, limited liability company, or other ownership interests, by
contract or otherwise and the terms “Controlling” and “Controlled” have meanings correlative to the foregoing. 

  
 2 

 “Delaware Chancery Court” has the meaning set forth in Section 8.4. 

“Disclosing Party” has the meaning set forth in Section 6.3. 

“Distribution” has the meaning set forth in the recitals hereof. 

“Distribution Date” means the date on which the Distribution occurs. 

“Due Date” has the meaning set forth in Section 4.3. 

“Effective Time” means the time at which the Distribution is effected on the Distribution Date. 

“Employing Party” has the meaning set forth in Section 3.4(d)(i). 

“Final Determination” means a determination within the meaning of Section 1313 of the Code or any similar provision of state or
local Tax Law. 
 “Group” means the Bandwidth Group or the Republic Wireless Group, as the context requires. 

“Income Tax” means all Taxes (i) based upon, measured by, or calculated with respect to, net income, net profits or deemed net
profits (including any capital gains Tax, minimum Tax based upon, measured by, or calculated with respect to, net income, net profits or deemed net profits, any Tax on items of Tax preference and depreciation recapture or clawback, but not including
sales, use, real or personal property, gross or net receipts, gross profits, transfer and similar Taxes), (ii) imposed by a foreign country which qualify under Section 903 of the Code or (iii) based upon, measured by, or calculated
with respect to multiple bases (including, but not limited to, corporate franchise and occupation Taxes) if such Taxes may be based upon, measured by, or calculated with respect to one or more bases described in clause (i) above. 

“Interest Rate” means the Rate determined below, as adjusted as of each Interest Rate Determination Date. The “Rate,”
means, with respect to each period between two consecutive Interest Rate Determination Dates, a rate determined at approximately 11:00 a.m., London time, two London Business Days before the first Interest Rate Determination Date equal to the
greater of: (x) the sum of (i) the six month dollar LIBOR rate as displayed on page “LR” of Bloomberg (or such other appropriate page as may replace such page), plus (ii) 2%, and (y) the interest rate
that would be applicable at such time to a “large corporate underpayment” (within the meaning of Section 6621(c) of the Code) under Sections 6601 and 6621 of the Code. Interest will be calculated on the basis of a year of
365 days and the actual number of days for which due. 

  
 3 

 “Interest Rate Determination Date” means the Due Date and each March 31,
June 30, September 30 and December 31 thereafter. 
 “IRS” means the Internal Revenue Service. 

“issuing corporation” has the meaning set forth in Section 3.4(d)(ii). 

“Joint Claim” has the meaning set forth in Section 7.8. 

“Losses” means any and all damages, losses, deficiencies, liabilities, obligations, penalties, judgments, settlements, claims,
payments, fines, interest, costs and expenses (including the fees and expenses of any and all actions and demands, assessments, judgments, settlements and compromises relating thereto and the costs and expenses of attorneys’, accountants’,
consultants’ and other professionals’ fees and expenses incurred in the investigation or defense thereof or the enforcement of rights hereunder); provided, however, that “Losses” shall exclude any special or punitive
damages; provided, further, that the foregoing proviso will not be interpreted to limit indemnification for Losses incurred as a result of the assertion by a claimant (other than the parties hereto and their successors and assigns) in a
third-party claim for special or punitive damages. 
 “Non-Preparer” means the Company
that is not responsible for the preparation and filing of the applicable Tax Return pursuant to Sections 3.1 or 3.2. 
 “Payment
Date” means (x) with respect to any U.S. federal income tax return, the due date for any required installment of estimated taxes determined under Code Section 6655, the due date (determined without regard to extensions) for filing the
return determined under Code Section 6072, and the date the return is filed, and (y) with respect to any other Tax Return, the corresponding dates determined under the applicable Tax Law. 

“Person” means any individual, corporation, company, partnership, trust, incorporated or unincorporated association, joint venture
or other entity of any kind. 
 “Post-Distribution Period” means any Tax Year or other Taxable period beginning after the
Distribution Date and, in the case of any Straddle Period, that part of the Tax Year or other taxable period that begins at the beginning of the day after the Distribution Date. 

“Pre-Distribution Period” means any Tax Year or other taxable period that ends on or before
the Distribution Date and, in the case of any Straddle Period, that part of the Tax Year or other taxable period through the end of the day on the Distribution Date. 

  
 4 

 “Preparer” means the Company that is responsible for the preparation and filing of the
applicable Tax Return pursuant to Sections 3.1 or 3.2. 
 “Receiving Party” has the meaning set forth in Section 6.3. 

“Reorganization Agreement” means the Reorganization Agreement between Bandwidth and Republic Wireless dated November 30, 2016.

 “Republic Wireless” has the meaning set forth in the preamble hereof. 

“Republic Wireless Group” means (x) with respect to any Tax Year (or portion thereof) ending at or before the Effective Time,
Republic Wireless and each of its Subsidiaries at the Effective Time; and (y) with respect to any Tax Year (or portion thereof) beginning after the Effective Time, Republic Wireless and each Subsidiary of Republic Wireless (but only while such
Subsidiary is a Subsidiary of Republic Wireless). 
 “Republic Wireless Indemnitees” has the meaning set forth in
Section 7.2. 
 “Republic Wireless Section 355(e) Event” means the application of Section 355(e) of the
Code to the Distribution as a result of the Distribution being “part of a plan (or series of related transactions) pursuant to which 1 or more persons acquire directly or indirectly stock representing a
50-percent or greater interest” in Republic Wireless (within the meaning of Section 355(e) of the Code). 

“Republic Wireless Stock” means Republic Wireless’s Class A Voting Common Stock, par value $0.001 per share, and
Class B Non-Voting Common Stock, par value $0.001 per share, and any series or class of stock into which such stock is redesignated, reclassified, converted or exchanged following the Effective Time. 

“Restructuring” has the meaning assigned to such term in the Reorganization Agreement. 

“Separate Return” means (a) in the case of any Tax Return required to be filed by any member of the Bandwidth Group (including
any consolidated, combined or unitary Tax Return), any such Tax Return that does not include any member of the Republic Wireless Group, and (b) in the case of any Tax Return required to be filed by any member of the Republic Wireless Group
(including any consolidated, combined or unitary Tax Return), any such Tax Return that does not include any member of the Bandwidth Group. 

“Straddle Period” means any Taxable period commencing on or prior to, and ending after, the Distribution Date. 

  
 5 

 “Subsidiary” when used with respect to any Person, means (i)(A) a corporation a
majority in voting power of whose share capital or capital stock with voting power, under ordinary circumstances, to elect directors is at the time, directly or indirectly, owned by such Person, by one or more Subsidiaries of such Person, or by such
Person and one or more Subsidiaries of such Person, whether or not such power is subject to a voting agreement or similar encumbrance, (B) a partnership or limited liability company in which such Person or a Subsidiary of such Person is, at the
date of determination, (1) in the case of a partnership, a general partner of such partnership with the power affirmatively to direct the policies and management of such partnership or (2) in the case of a limited liability company, the
managing member or, in the absence of a managing member, a member with the power affirmatively to direct the policies and management of such limited liability company, or (C) any other Person (other than a corporation) in which such Person, one
or more Subsidiaries of such Person or such Person and one or more Subsidiaries of such Person, directly or indirectly, at the date of determination thereof, has or have (1) the power to elect or direct the election of a majority of the members
of the governing body of such Person, whether or not such power is subject to a voting agreement or similar encumbrance, or (2) in the absence of such a governing body, at least a majority ownership interest or (ii) any other Person of
which an aggregate of 50% or more of the equity interests are, at the time, directly or indirectly, owned by such Person and/or one or more Subsidiaries of such Person. 

“Tax” or “Taxes” means any net income, gross income, gross receipts, profits, capital stock, franchise, withholding,
payroll, social security, workers compensation, employment, unemployment, disability, property, ad valorem, stamp, excise, severance, occupation, service, sales, use, license, lease, transfer, import, export, value added, alternative minimum,
estimated or other similar tax (including any fee, assessment, or other charge in the nature of or in lieu of any tax) imposed by any Tax Authority and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

 “Tax Authority” means, with respect to any Tax, the governmental entity or political subdivision, agency, commission or
authority thereof that imposes such Tax, and the agency, commission or authority (if any) charged with the assessment, determination or collection of such Tax for such entity or subdivision. 

“Tax Contest” means an audit, review, examination, or any other administrative or judicial proceeding with the purpose, potential or
effect of redetermining Taxes of any member of either Group (including any administrative or judicial review of any claim for refund). 

“Tax Counsel” means Skadden, Arps, Slate, Meagher & Flom LLP. 

“Tax Item” means, with respect to any Tax, any item of income, gain, loss, deduction, credit or other attribute that may have the
effect of increasing or decreasing any Tax. 

  
 6 

 “Tax Law” means the law of any governmental entity or political subdivision thereof,
and any controlling judicial or administrative interpretations of such law, relating to any Tax. 
 “Tax Materials” means
(i) the representation letters delivered to Tax Counsel in connection with the delivery of the Tax Opinion, and (ii) any other materials delivered or deliverable by Bandwidth, Republic Wireless and others in connection with the rendering
by Tax Counsel of the Tax Opinion. 
 “Tax Opinion” means the opinion to be delivered by Tax Counsel to Bandwidth in connection
with the Distribution to the effect that the Contribution and the Distribution should qualify as a tax-free transaction described under Sections 368(a) and 355 of the Code to Bandwidth and the Bandwidth
stockholders. 
 “Tax Records” means Tax Returns, Tax Return work papers, documentation relating to any Tax Contests, and any
other books of account or records required to be maintained under applicable Tax Laws (including but not limited to Section 6001 of the Code) or under any record retention agreement with any Tax Authority. 

“Tax Return” means any report of Taxes due, any claims for refund of Taxes paid, any information return with respect to Taxes, or
any other similar report, statement, declaration, or document filed or required to be filed (by paper, electronically or otherwise) under any applicable Tax Law, including any attachments, exhibits, or other materials submitted with any of the
foregoing, and including any amendments or supplements to any of the foregoing. 
 “Tax Year” means, with respect to any Tax, the
year, or shorter period, if applicable, for which the Tax is reported as provided under applicable Tax Law. 
 “Transaction Taxes”
means any Taxes resulting from the Restructuring and the Distribution, other than Transfer Taxes. 
 “Transaction Tax-Related Losses” means any Losses resulting from the failure of (i) the Restructuring to qualify in whole for nonrecognition of income, gain and loss for U.S. federal income tax purposes to Bandwidth,
Republic Wireless and each of their respective Subsidiaries immediately prior to the Distribution, (ii) the Contribution and Distribution to qualify as a tax-free transaction described under Sections
368(a), 355 and 361 of the Code, or (iii) the Contribution and Distribution to qualify in whole for nonrecognition of income, gain and loss for U.S. federal income tax purposes to Bandwidth, Republic Wireless, each of their respective
Subsidiaries at the Effective Time, and the Bandwidth stockholders that receive stock of Republic Wireless in the Distribution. 

  
 7 

 “Transfer Taxes” means all U.S. federal, state, local or foreign sales, use, privilege,
transfer, documentary, gains, stamp, duties, recording, and similar Taxes and fees (including any penalties, interest or additions thereto) imposed upon any party hereto or any of its Subsidiaries in connection with the Restructuring or the
Distribution. 
 “Treasury Regulations” means the regulations promulgated from time to time under the Code. 

SECTION 2. Allocation of Taxes and Tax-Related Losses 

2.1 Allocation of Taxes. Except as provided in Section 2.2 (Special Rules) and Section 3.4(d) (Compensatory Equity
Interests), Taxes shall be allocated as follows: 
 (a) Combined Returns. 

(i) Allocation of Taxes for Combined Returns. Bandwidth shall be allocated: (A) all Taxes that are attributable to members
of the Bandwidth Group and reported on, or required to be reported on, a Combined Return; and (B) all Taxes that are attributable to members of the Republic Wireless Group for the Pre-Distribution Period
and reported on, or required to be reported on, a Combined Return. Republic Wireless shall be allocated all Taxes that are attributable to members of the Republic Wireless Group for the Post-Distribution Period and reported on, or required to
be reported on, a Combined Return. 
 (ii) Transactions Occurring on the Distribution Date. Notwithstanding the provisions of
Section 2.1(a)(i) (but subject to the provisions of Section 2.2), Taxes attributable to any transaction or action taken by or with respect to any member of the Republic Wireless Group outside the ordinary course of business before the
Distribution on the Distribution Date shall be allocated to the Pre-Distribution Period, and Taxes attributable to any transaction or action taken by or with respect to any member of the Republic Wireless
Group outside the ordinary course of business after the Distribution on the Distribution Date shall be allocated to the Post-Distribution Period. 

(b) Separate Returns. 

(i) Republic Wireless Separate Returns. Republic Wireless shall be allocated all Taxes that are attributable to members of the
Republic Wireless Group and reported on, or required to be reported on, a Separate Return that is required to be filed by a member of the Republic Wireless Group. 

  
 8 

 (ii) Bandwidth Separate Returns. Bandwidth shall be allocated all Taxes that are
attributable to members of the Bandwidth Group and reported on, or required to be reported on, a Separate Return that is required to be filed by a member of the Bandwidth Group. 

(c) Taxes Not Reported on Tax Returns. Republic Wireless shall be allocated any Tax attributable to members of the Republic
Wireless Group that is not required to be reported on a Tax Return, and Bandwidth shall be allocated any Tax attributable to members of the Bandwidth Group that is not required to be reported on a Tax Return. 

2.2 Special Rules. 
 (a)
Transaction Taxes and Transaction Tax-Related Losses. Notwithstanding any other provision in this Section 2: 

(i) Bandwidth shall be allocated all Transaction Taxes and Transaction Tax-Related Losses other than
any Transaction Taxes and Transaction Tax-Related Losses allocated to Republic Wireless pursuant to clause (ii) of this Section 2.2(a). 

(ii) Republic Wireless will be allocated any Transaction Taxes (including corresponding state and local Taxes) and Transaction Tax-Related Losses that (x) result primarily from, individually or in the aggregate, any breach by Republic Wireless of any of its covenants set forth in Section 7.1 hereof, or (y) result from a
Republic Wireless Section 355(e) Event. 
 (b) Transfer Taxes. Notwithstanding any other provision in this
Section 2, all Transfer Taxes shall be allocated 50% to Republic Wireless and 50% to Bandwidth. 
 2.3 Tax Payments. Each
Company shall pay the Taxes allocated to it by this Section 2 either to the applicable Tax Authority or to the other Company in accordance with Section 4 and the other applicable provisions of this Agreement. 

SECTION 3. Preparation and Filing of Tax Returns. 

3.1 Combined Returns. 

(a) Preparation of Combined Returns. Bandwidth shall be responsible for preparing and filing (or causing to be prepared and
filed) all Combined Returns for any Tax Year. 
 3.2 Separate Returns. 

  
 9 

 (a) Tax Returns to be Prepared by Bandwidth. Bandwidth shall be responsible for
preparing and filing (or causing to be prepared and filed) all Separate Returns which relate to one or more members of the Bandwidth Group for any Tax Year. 

(b) Tax Returns to be Prepared by Republic Wireless. Republic Wireless shall be responsible for preparing and filing (or causing
to be prepared and filed) all Separate Returns which relate to one or more members of the Republic Wireless Group for any Tax Year. 
 3.3
Provision of Information. 
 (a) Bandwidth shall provide to Republic Wireless, and Republic Wireless shall provide to Bandwidth, any
information about members of the Bandwidth Group or the Republic Wireless Group, respectively, that the Preparer needs to determine the amount of Taxes due on any Payment Date with respect to a Tax Return for which the Preparer is responsible
pursuant to Section 3.1 or 3.2 and to properly and timely file all such Tax Returns. 
 (b) If a member of the Republic Wireless Group
supplies information to a member of the Bandwidth Group, or a member of the Bandwidth Group supplies information to a member of the Republic Wireless Group, and an officer of the requesting member intends to sign a statement or other document under
penalties of perjury in reliance upon the accuracy of such information, then a duly authorized officer of the member supplying such information shall certify, to the best of such officer’s knowledge, the accuracy of the information so supplied.

 3.4 Special Rules Relating to the Preparation of Tax Returns. 

(a) In General. All Tax Returns that include any members of the Republic Wireless Group or Bandwidth Group, or any of their
respective Affiliates, shall be prepared in a manner that is consistent with the Tax Opinion. Except as otherwise set forth in this Agreement, and subject to Sections 3.4(b) through (d), the Company responsible for preparing and filing (or
causing to be prepared and filed) a Tax Return pursuant to Sections 3.1 or 3.2 shall have the right with respect to such Tax Return to determine (i) the manner in which such Tax Return shall be prepared and filed, including the elections,
methods of accounting, positions, conventions and principles of taxation to be used and the manner in which any Tax Item shall be reported, (ii) whether any extensions may be requested, (iii) whether an amended Tax Return shall be filed,
(iv) whether any claims for refund shall be made, (v) whether any refunds shall be paid by way of refund or credited against any liability for the related Tax and (vi) whether to retain outside firms to prepare or review such Tax
Return. 

  
 10 

 (b) Republic Wireless Tax Returns. With respect to any Separate Return for which
Republic Wireless is responsible pursuant to Section 3.2(b), Republic Wireless and the other members of the Republic Wireless Group must allocate Tax Items between such Separate Return for which Republic Wireless is responsible pursuant to
Section 3.2(b) and any related Combined Return for which Bandwidth is responsible pursuant to Section 3.1 that are filed with respect to the same Tax Year in a manner that is consistent with the reporting of such Tax Items on the
related Combined Return for which Bandwidth is responsible pursuant to Section 3.1. 
 (c) Election to File Consolidated, Combined
or Unitary Tax Returns. Bandwidth shall have the sole discretion of filing any Tax Return on a consolidated, combined or unitary basis, if such Tax Return would include at least one member of each Group and the filing of such Tax Return is
elective under the relevant Tax Law. 
 (d) Compensatory Equity Interests. 

(i) Deductions Related to Compensatory Equity Interests. Deductions Related to Compensatory Equity Interests. To the
extent permitted by applicable Tax Law, Income Tax deductions with respect to the issuance after the Distribution Date of any Compensatory Equity Interests held by any Person shall be claimed solely by the Group that employs such
Person at the time of such issuance, as applicable. To the extent permitted by applicable Tax Law, Income Tax deductions with respect to the issuance before the Distribution Date of any Compensatory Equity Interests held by any
Person shall be claimed by the Group that incurred the book expense at the time of vesting (in the event that the option vested partially at each group, the tax deduction shall be allocated based on the proportion of book expense incurred at each
respective group), as applicable. 
 (ii) Withholding and Reporting. For any Tax Year (or portion thereof), the corporation
that is the issuer or obligor under the Compensatory Equity Interest (the “issuing corporation”) shall (A) satisfy, or shall cause to be satisfied, all applicable Tax reporting obligations with respect to the issuance, exercise,
vesting or settlement of Compensatory Equity Interests and (B) satisfy, or cause to be satisfied, all liabilities for Taxes imposed in connection with such issuance, exercise, vesting or settlement (including the employer portion of any
employment taxes); provided that, in the event Compensatory Equity Interests are settled by the corporation that is not the employer of the applicable individual as of the event resulting in liabilities for Taxes (or was not the most
recent employer of the applicable individual as of the event resulting in liabilities for Taxes, if arising after the termination of employment) (the “Employing Party”), the Employing Party shall promptly remit to the issuing corporation
an amount of cash equal to the amount required to be withheld in respect of any withholding Taxes upon written notice from the issuing corporation. Bandwidth shall promptly notify Republic Wireless, and Republic Wireless shall promptly notify
Bandwidth, regarding the exercise of any option or the issuance, vesting, exercise or settlement of any other Compensatory Equity Interest to the extent that, as a result of such issuance, exercise, vesting or settlement, any other party may be
entitled to a deduction or required to pay any Tax, or such information otherwise may be relevant to the preparation of any Tax Return or payment of any Tax by such other party or parties. Bandwidth and Republic Wireless each will, not later than
the twentieth (20th) day immediately following the last day of each calendar quarter 

  
 11 

 
(March 31st, June 30th, September
30th, and December 31st) provide to the other the following information: (1) a list of each
non-employee who holds options in Bandwidth or Republic Wireless, as the case may be (i.e., a former Bandwidth employee holding options in Republic Wireless); (2) options that are vested; (3) the amount
remaining to be vested; and (4) the options that expired, were cancelled or were exercised in each calendar quarter, including the applicable exercise price. 

(iii) Bandwidth Employees. For purposes of this Section 3.4(d), (x) except as described in clause (y) of this
Section 3.4(d)(iii), if a Person is an officer or employee of Bandwidth or any member of the Bandwidth Group for any Tax Year (or portion thereof), then such officer or employee will exclusively be considered to be employed by Bandwidth (or the
applicable member of the Bandwidth Group) for such Tax Year (or portion thereof). 
 3.5 Refunds, Credits or Offsets. 

(a) Except as otherwise contemplated by this Section 3.5 or Section 3.6, any refunds, credits or offsets with respect to Taxes of
any member of (i) the Bandwidth Group that were reported on any Combined Return shall be for the account of Bandwidth, (ii) the Republic Wireless Group that were reported on any Combined Return and are attributable to the Pre-Distribution Period shall be for the account of Bandwidth, (iii) the Republic Wireless Group that were reported on any Combined Return and are attributable to the Post-Distribution Period shall be for the
account of Republic Wireless, (iv) the Bandwidth Group that were reported on any Separate Return required to be filed by a member of the Bandwidth Group shall be for the account of Bandwidth, and (v) the Republic Wireless Group that were
reported on any Separate Return required to be filed by a member of the Republic Wireless Group shall be for the account of Republic Wireless. Neither Bandwidth nor Republic Wireless will take any action inconsistent with the Section 41(f)
letters attached to this Agreement as Annex I. 
 (b) Notwithstanding Section 3.5(a), (i) any refunds, credits or offsets with
respect to Taxes, including Transaction Taxes, allocated to, and actually paid by, Bandwidth pursuant to this Agreement shall be for the account of Bandwidth, and (ii) any refunds, credits or offsets with respect to Taxes, including Transaction
Taxes, allocated to, and actually paid by, Republic Wireless pursuant to this Agreement shall be for the account of Republic Wireless. 

(c) Bandwidth shall forward to Republic Wireless, or reimburse Republic Wireless for, any such refunds, credits or offsets, plus any interest
received thereon, net of any Taxes incurred with respect to the receipt or accrual thereof and any expenses incurred in connection therewith, that are for the account of Republic Wireless within five Business Days from receipt thereof by Bandwidth
or any of its Affiliates. Republic Wireless shall forward to Bandwidth, or reimburse Bandwidth for, any refunds, credits or offsets, plus any interest received thereon, net of any Taxes incurred with respect to the receipt or accrual thereof
and any expenses incurred in connection therewith, that are for the account of Bandwidth within five Business Days from receipt thereof by Republic 

  
 12 

 
Wireless or any of its Affiliates. Any refunds, credits or offsets, plus any interest received thereon, or reimbursements not forwarded or made within the five Business Day period specified
above shall bear interest from the date received by the refunding or reimbursing party (or its Affiliates) through and including the date of payment at the Interest Rate (treating the date received as the Due Date for purposes of determining such
Interest Rate). If, subsequent to a Tax Authority’s allowance of a refund, credit or offset, such Tax Authority reduces or eliminates such allowance, any refund, credit or offset, plus any interest received thereon, forwarded or reimbursed
under this Section 3.5 shall be returned to the party who had forwarded or reimbursed such refund, credit or offset and interest upon the request of such forwarding party in an amount equal to the applicable reduction, including any interest
received thereon. 
 3.6 Carrybacks. If and to the extent that Republic Wireless requests in writing that Bandwidth or any of
its Affiliates obtain a refund, credit or offset of Taxes with respect to the carryback of any Tax attribute of the members of the Republic Wireless Group arising in a Post-Distribution Period to a
Pre-Distribution Period, and provided that Bandwidth or any of its Affiliates would not otherwise be required to forego a refund, credit or offset of Taxes for its own account or otherwise be adversely
affected as a result of such carryback, then (i) Bandwidth (or its Affiliate) shall take all reasonable measures to obtain a refund, credit or offset of Tax with respect to such carryback (including by filing an amended Tax Return), and
(ii) to the extent that Bandwidth or any of its Affiliates receives any refund, credit or offset of Taxes attributable (on a last dollar basis) to such carryback, Bandwidth shall pay such refund, credit or offset, plus any interest received
thereon, to Republic Wireless within five Business Days from receipt thereof by Bandwidth or any of its Affiliates; provided, however, that Bandwidth shall be entitled to reduce the amount of any such refund, credit or offset for its
reasonable out-of-pocket costs and expenses incurred in connection therewith and any Taxes incurred with respect to the receipt or accrual thereof; and provided
further, that Republic Wireless, upon the request of Bandwidth, agrees to repay such refund, credit or offset, plus any interest received thereon and net of Taxes, to Bandwidth in the event, and to the extent, that Bandwidth is required to repay
such refund, credit or offset, plus any interest received thereon, to a Tax Authority. 
 3.7 Amended Returns. Any amended Tax
Return or claim for Tax refund, credit or offset with respect to any member of the Republic Wireless Group may be made only by the Company (or its Subsidiaries) responsible for preparing the original Tax Return with respect to such member pursuant
to Sections 3.1 and 3.2. Republic Wireless (or its Subsidiaries) shall not, without the prior written consent of Bandwidth (which consent shall not be unreasonably withheld or delayed), file, or cause to be filed, any such amended Tax Return or
claim for Tax refund, credit or offset to the extent that such filing, if accepted, is likely to increase the Taxes allocated to, or the Tax indemnity obligations under this Agreement of, Bandwidth for any Tax Year (or portion thereof) by more than
a de minimis amount; provided, however, that such consent need not be obtained if Republic Wireless agrees to indemnify Bandwidth for the incremental Taxes allocated to, or the incremental Tax indemnity obligation
resulting under this Agreement to, Bandwidth as a result of the filing of such amended Tax Return. 

  
 13 

 SECTION 4. Tax Payments. 

4.1 Payment of Taxes to Tax Authority. Bandwidth shall be responsible for remitting to the proper Tax Authority the Tax shown on
any Tax Return for which it is responsible for the preparation and filing pursuant to Section 3.1 or Section 3.2, and Republic Wireless shall be responsible for remitting to the proper Tax Authority the Tax shown on any Tax Return for
which it is responsible for the preparation and filing pursuant to Section 3.2. 
 4.2 Indemnification Payments. 

(a) Tax Payments Made by the Bandwidth Group. If any member of the Bandwidth Group is required to make a payment to a Tax
Authority for Taxes allocated to Republic Wireless under this Agreement, Republic Wireless will pay the amount of Taxes allocated to it to Bandwidth not later than the later of (i) five Business Days after receiving notification requesting such
amount, and (ii) one Business Day prior to the date such payment is required to be made to such Tax Authority. 
 (b) Tax Payments
Made by the Republic Wireless Group. If any member of the Republic Wireless Group is required to make a payment to a Tax Authority for Taxes allocated to Bandwidth under this Agreement, Bandwidth will pay the amount of Taxes allocated to it
to Republic Wireless not later than the later of (i) five Business Days after receiving notification requesting such amount, and (ii) one Business Day prior to the date such payment is required to be made to such Tax Authority. 

4.3 Interest on Late Payments. Payments pursuant to this Agreement that are not made by the date prescribed in this Agreement
or, if no such date is prescribed, not later than five Business Days after demand for payment is made (the “Due Date”) shall bear interest for the period from and including the date immediately following the Due Date through and including
the date of payment at the Interest Rate. Such interest will be payable at the same time as the payment to which it relates. 
 4.4
Tax Consequences of Payments. For all Tax purposes and to the extent permitted by applicable Tax Law, the parties hereto shall treat any payment made pursuant to this Agreement as a capital contribution or a distribution, as the case may
be, immediately prior to the Distribution. If the receipt or accrual of any indemnity payment under this Agreement causes, directly or indirectly, an increase in the taxable income of the recipient under one or more applicable Tax Laws, such
payment shall be increased so that, after the payment of any Taxes with respect to the payment, the recipient thereof shall have realized the same net amount it would have realized had the payment not resulted in taxable income. To the extent
that Taxes for which any party hereto (the indemnifying party) is required to pay another party (the indemnified party) pursuant to this Agreement may be deducted or credited in 

  
 14 

 
determining the amount of any other Taxes required to be paid by the indemnified party (for example, state Taxes which are permitted to be deducted in determining federal Taxes), the amount of
any payment made to the indemnified party by the indemnifying party shall be decreased by taking into account any resulting reduction in other Taxes of the indemnified party. If such a reduction in Taxes of the indemnified party occurs
following the payment made to the indemnified Party with respect to the relevant indemnified Taxes, the indemnified party shall promptly repay the indemnifying party the amount of such reduction when actually realized. If the Tax benefit
arising from the foregoing reduction of Taxes described in this Section 4.4 is subsequently decreased or eliminated, then the indemnifying party shall promptly pay the indemnified party the amount of the decrease in such Tax benefit. 

SECTION 5. Assistance and Cooperation. 

5.1 Cooperation. In addition to the obligations enumerated in Sections 3.3 and 7.7, Bandwidth and Republic Wireless will
cooperate (and cause their respective Subsidiaries and Affiliates to cooperate) with each other and with each other’s agents, including accounting firms and legal counsel, in connection with Tax matters, including provision of relevant
documents and information in their possession and making available to each other, as reasonably requested and available, personnel (including officers, directors, employees and agents of the parties or their respective Subsidiaries or Affiliates)
responsible for preparing, maintaining, and interpreting information and documents relevant to Taxes, and personnel reasonably required as witnesses or for purposes of providing information or documents in connection with any administrative or
judicial proceedings relating to Taxes. In addition to the foregoing, on or before December 31, 2017, Bandwidth will deliver to Republic Wireless the Earnings and Profits Analysis / Report, which will be subject to Republic Wireless’
approval, which will not be unreasonably withheld; upon approval, Republic Wireless will reimburse Bandwidth for Bandwidth’s reasonable out-of-pocket costs incurred
in connection with the preparation of the Earnings and Profits Analysis / Report, which will not exceed $25,000. Republic Wireless will provide to Bandwidth such assistance and information as Bandwidth may reasonably request in connection with the
preparation of any Combined Return or Separate Return regarding any applicable refunds, credits or offsets. 
 SECTION 6. Tax
Records. 
 6.1 Retention of Tax Records. Each of Bandwidth and Republic Wireless shall preserve, and shall cause their
respective Subsidiaries to preserve, all Tax Records that are in their possession, and that could affect the liability of any member of the other Group for Taxes, for as long as the contents thereof may become material in the administration of any
matter under applicable Tax Law, but in any event until the later of (x) the expiration of any applicable statutes of limitation, as extended, and (y) seven years after the Distribution Date. 

  
 15 

 6.2 Access to Tax Records. Republic Wireless shall make available, and cause its
Subsidiaries to make available, to members of the Bandwidth Group for inspection and copying (x) all Tax Records in their possession that relate to a Pre-Distribution Period, and (y) the portion of
any Tax Record in their possession that relates to a Post-Distribution Period and which is reasonably necessary for the preparation of a Tax Return by a member of the Bandwidth Group or any of their Affiliates or with respect to a Tax Contest by a
Tax Authority of such return. Bandwidth shall make available, and cause its Subsidiaries to make available, to members of the Republic Wireless Group for inspection and copying the portion of any Tax Record in their possession that relates to a
Pre-Distribution Period and which is reasonably necessary for the preparation of a Tax Return by a member of the Republic Wireless Group or any of their Affiliates or with respect to a Tax Contest by a Tax
Authority of such return. 
 6.3 Confidentiality. Each party hereby agrees that it will hold, and shall use its reasonable
best efforts to cause its officers, directors, employees, accountants, counsel, consultants, advisors and agents to hold, in confidence all records and information prepared and shared by and among the parties in carrying out the intent of this
Agreement, except as may otherwise be necessary in connection with the filing of Tax Returns or any administrative or judicial proceedings relating to Taxes or unless disclosure is compelled by a governmental authority. Information and
documents of one party (the “Disclosing Party”) shall not be deemed to be confidential for purposes of this Section 6.3 to the extent such information or document (i) is previously known to or in the possession of the other party
or parties (the “Receiving Party”) and is not otherwise subject to a requirement to be kept confidential, (ii) becomes publicly available by means other than unauthorized disclosure under this Agreement by the Receiving Party or
(iii) is received from a third party without, to the knowledge of the Receiving Party after reasonable diligence, a duty of confidentiality owed to the Disclosing Party. 

6.4 Delivery of Tax Records. Within five Business Days after receiving notification from Republic Wireless requesting any
applicable Tax Records described below which are in the possession of a member of the Bandwidth Group, Bandwidth shall provide to Republic Wireless (to the extent not previously provided or held by any member of the Republic Wireless Group on the
Distribution Date) copies of (i) the Separate Returns of any member of the Republic Wireless Group, (ii) the relevant portions of any other Tax Returns with respect to any member of the Republic Wireless Group, and (iii) other
existing Tax Records (or the relevant portions thereof) reasonably necessary to prepare and file any Tax Returns of, or with respect to, the members of the Republic Wireless Group, or to defend or contest Tax matters relevant to the members of the
Republic Wireless Group, including in each case, all Tax Records related to Tax attributes of the members of the Republic Wireless Group and any and all communications or agreements with, or rulings by, any Tax Authority with respect to any member
of the Republic Wireless Group. 
 SECTION 7. Restriction on Certain Actions of Bandwidth and Republic Wireless; Indemnity. 

7.1 Restrictive Covenants. 

  
 16 

 (a) General Restrictions. Following the Effective Time, Republic Wireless shall not,
and shall cause the members of the Republic Wireless Group and their Affiliates not to, and Bandwidth shall not, and shall cause the members of the Bandwidth Group and their Affiliates not to, take any action that, or fail to take any action the
failure of which, (i) would cause Bandwidth or any Subsidiary of Bandwidth immediately prior to the Distribution to recognize gain or loss, or otherwise include any amount in income, as a result of the Restructuring for U.S. federal income tax
purposes, (ii) would be inconsistent with the Contribution and Distribution qualifying, or would preclude the Contribution and Distribution from qualifying, as a tax-free transaction described under
Sections 368(a), 355 and 361 of the Code, or (iii) would cause Bandwidth, Republic Wireless, any of their respective Subsidiaries at the Effective Time, or the Bandwidth stockholders that receive stock of Republic Wireless in the Distribution,
to recognize gain or loss, or otherwise include any amount in income, as a result of the Contribution and/or the Distribution for U.S. federal income tax purposes. 

(b) Restricted Actions. Without limiting the provisions of Section 7.1(a) hereof, following the Effective Time,
Republic Wireless shall not, and shall cause the members of the Republic Wireless Group and their Affiliates not to, and Bandwidth shall not, and shall cause the members of the Bandwidth Group and their Affiliates not to, take any action that, or
fail to take any action the failure of which, would be inconsistent with, or would cause any Person to be in breach of, any representation or covenant, or any material statement, made in the Tax Materials. 

(c) Reporting. Unless and until there has been a Final Determination to the contrary, each party agrees not to take any
position on any Tax Return, in connection with any Tax Contest, or otherwise for Tax purposes (in each case, excluding any position taken for financial accounting purposes) that is inconsistent with the Tax Opinion. If Bandwidth determines, in its
sole discretion, that a protective election under Section 336(e) of the Code shall be made with respect to the Distribution, Republic Wireless agrees to take any such action that is necessary to effect such election, including any corresponding
election with respect to any of its Subsidiaries, as determined by Bandwidth. If such a protective election is made, this Agreement shall be amended in such a manner as is determined by Bandwidth in its good faith to compensate Bandwidth for any tax
benefits realized by Republic Wireless as a result of such election. 
 7.2 Bandwidth Indemnity. Bandwidth agrees to
indemnify and hold harmless each member of the Republic Wireless Group and their respective directors, officers, employees, agents, successors and assigns (the “Republic Wireless Indemnitees”) from and against any and all (without
duplication) (a) Taxes allocated to Bandwidth pursuant to Section 2.1, (b) Transaction Taxes and Transaction Tax-Related Losses allocated to Bandwidth pursuant to Section 2.2,
(c) Taxes and Losses arising out of or based upon any breach or nonperformance of any covenant or agreement made or to be performed by Bandwidth contained in this Agreement, (d) Transfer Taxes allocated to Bandwidth pursuant to
Section 2.2, and (e) reasonable out-of-pocket legal, accounting and other advisory and court fees and expenses incurred in connection with the items described
in clauses (a) through (d); provided,  

  
 17 

 
however, that notwithstanding clauses (a), (c) and (e) of this Section 7.2, Bandwidth shall not be responsible for, and shall have no obligation to indemnify or hold
harmless any Republic Wireless Indemnitee for, (x) any Transaction Taxes or Transaction Tax-Related Losses that are allocated to Republic Wireless pursuant to Section 2.2, or (y) any Taxes or
Losses arising out of or based upon any breach or nonperformance of any covenant or agreement made or to be performed by Republic Wireless contained in this Agreement. 

7.3 Republic Wireless Indemnity. Republic Wireless agrees to indemnify and hold harmless each member of the Bandwidth Group and
their respective directors, officers, employees, agents, successors and assigns (the “Bandwidth Indemnitees”) from and against any and all (without duplication) (a) Taxes allocated to Republic Wireless pursuant to Section 2.1,
(b) Transaction Taxes and Transaction Tax-Related Losses allocated to Republic Wireless pursuant to Section 2.2, (c) Taxes and Losses arising out of or based upon any breach or nonperformance of
any covenant or agreement made or to be performed by Republic Wireless contained in this Agreement, (d) Transfer Taxes allocated to Republic Wireless pursuant to Section 2.2, and (e) reasonable out-of-pocket legal, accounting and other advisory and court fees and expenses incurred in connection with the items described in clauses (a) through (d); provided, however, that
notwithstanding clauses (a), (c) and (e) of this Section 7.3, Republic Wireless shall not be responsible for, and shall have no obligation to indemnify or hold harmless any Bandwidth Indemnitee for, (x) any Transaction Taxes or
Transaction Tax-Related Losses that are allocated to Bandwidth pursuant to Section 2.2, or (y) any Taxes or Losses arising out of or based upon any breach or nonperformance of any covenant or
agreement made or to be performed by Bandwidth contained in this Agreement. 
 7.4 Scope. The provisions of this Section 7
are intended to be for the benefit of, and shall be enforceable by, each Bandwidth Indemnitee and its successors in interest and each Republic Wireless Indemnitee and its successors in interest. 

7.5 Notices of Tax Contests (Other than Joint Claims). Each Company shall provide prompt notice to the other Company of any
pending or threatened Tax audit, assessment or proceeding or other Tax Contest of which it becomes aware relating to Taxes for which it is or may be indemnified by such other Company hereunder (other than any Transaction Taxes which shall be
governed by Section 7.8). Such notice shall contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice and other documents received from any
Tax Authority in respect of any such matters; provided, however, that failure to give such notification shall not affect the indemnification provided hereunder except, and only to the extent that, the indemnifying Company shall have
been actually prejudiced as a result of such failure. Thereafter, the indemnified Company shall deliver to the indemnifying Company such additional information with respect to such Tax Contest in its possession that the indemnifying Company may
reasonably request. 

  
 18 

 7.6 Control of Tax Contests (Other than Joint Claims). 

(a) General Rule. Except as provided in Sections 7.6(b) and 7.8, each Company (or the appropriate member of its Group) shall
have full responsibility, control and discretion in handling, defending, settling or contesting any Tax Contest involving a Tax reported (or that, it is asserted, should have been reported) on a Tax Return for which such Company is responsible for
preparing and filing (or causing to be prepared and filed) pursuant to Section 3 of this Agreement. 
 (b) Non-Preparer Participation Rights. With respect to a Tax Contest (other than with respect to a Joint Claim) of any Tax Return which could result in a Tax liability for which the Non-Preparer may be liable under this Agreement, (i) the Non-Preparer shall, at its own cost and expense, be entitled to participate in such Tax Contest, (ii) the
Preparer shall keep the Non-Preparer updated and informed, and shall consult with the Non-Preparer, (iii) the Preparer shall act in good faith with a view to the
merits in connection with the Tax Contest, and (iv) the Preparer shall not settle or compromise such Tax Contest without the prior written consent of the Non-Preparer (which consent shall not be
unreasonably withheld or delayed) if the settlement or compromise could have a more than de minimis impact on the Non-Preparer or its Affiliates. 

7.7 Cooperation. The parties shall provide each other with all information relating to a Tax Contest which is needed by the other
party or parties to handle, participate in, defend, settle or contest the Tax Contest. At the request of any party, the other parties shall take any action (e.g., executing a power of attorney) that is reasonably necessary in order
for the requesting party to exercise its rights under this Agreement in respect of a Tax Contest. Republic Wireless shall assist Bandwidth, and Bandwidth shall assist Republic Wireless, in taking any remedial actions that are necessary or
desirable to minimize the effects of any adjustment made by a Tax Authority. The indemnifying party or parties shall reimburse the indemnified party or parties for any reasonable
out-of-pocket costs and expenses incurred in complying with this Section 7.7. 

7.8 Joint Claims. Each Company shall promptly give notice to the other Company of any pending or threatened Tax Contest, claim,
action, suit, investigation or proceeding brought by a third party relating to any Transaction Taxes or Transaction Tax-Related Losses for which such Company is or may be indemnified by the other Company under
this Section 7 (each, a “Joint Claim”). Such notice shall contain (i) factual information (to the extent known) describing any asserted Tax liability or other claim in reasonable detail and shall be accompanied by copies of
any notice and other documents received from any Tax Authority or third party relating to the Joint Claim, and (ii) the amount of the Joint Claim. Such notice shall be given within a reasonable period of time after notice thereof was
received by such Company, but any failure to give timely notice shall not affect the indemnities given hereunder except, and only to the extent that, the indemnifying Company shall have been actually prejudiced as a result of such
failure. Thereafter, each Company shall deliver to the other Company such additional information with respect to such Joint Claim in its possession that the other Company may reasonably 

  
 19 

 
request. Bandwidth and Republic Wireless will have the right to jointly control the defense, compromise or settlement of any Joint Claim. No indemnified Company shall settle or
compromise or consent to entry of any judgment with respect to any such Joint Claim without the prior written consent of the indemnifying Company, which consent may be withheld in the indemnifying Company’s sole discretion. No indemnifying
Company shall settle or compromise or consent to entry of any judgment with respect to any such Joint Claim without the prior written consent of the indemnified Company, which consent may not be unreasonably withheld or delayed. 

SECTION 8. General Provisions. 

8.1 Termination. This Agreement shall terminate at such time as all obligations and liabilities of the parties hereto have been
satisfied. The obligations and liabilities of the parties arising under this Agreement shall continue in full force and effect until all such obligations have been satisfied and such liabilities have been paid in full, whether by expiration of
time, operation of law, or otherwise. 
 8.2 Predecessors or Successors. Any reference to Bandwidth, Republic Wireless, a
Person, or a Subsidiary in this Agreement shall include any predecessors or successors (e.g., by merger or other reorganization, liquidation, conversion, or election under Treasury Regulations
Section 301.7701-3) of Bandwidth, Republic Wireless, such Person, or such Subsidiary, respectively. 

8.3 Expenses. Except as otherwise expressly provided for herein, each party and its Subsidiaries shall bear their own expenses
incurred in connection with preparation of Tax Returns and other matters related to Taxes under the provisions of this Agreement for which they are liable. 

8.4 Governing Law. THIS AGREEMENT SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF DELAWARE, WITHOUT
GIVING EFFECT TO THE PRINCIPLES OF CONFLICTS OF LAW THEREOF. Any suit, action or proceeding seeking to enforce any provision of, or based on any matter arising out of or in connection with, this Agreement will be brought exclusively in the
Court of Chancery of the State of Delaware (the “Delaware Chancery Court”), or, if the Delaware Chancery Court does not have subject matter jurisdiction, in the federal courts located in the State of Delaware. Each of the parties
hereby consents to personal jurisdiction in any such action, suit or proceeding brought in any such court (and of the appropriate appellate courts therefrom) and irrevocably waives, to the fullest extent permitted by law, any objection that it may
now or hereafter have to the laying of the venue of any such suit, action or proceeding in any such court or that any such suit, action or proceeding brought in any such court has been brought in an inconvenient forum. Process in any such suit,
action or proceeding may be served on any party anywhere in the world, whether within or without the jurisdiction of any such court. Without limiting the foregoing, each party agrees that service of process on such party as provided in
Section 8.6 shall be deemed effective service of process on such party. 

  
 20 

 8.5 Waiver of Jury Trial. EACH PARTY HERETO ACKNOWLEDGES AND AGREES THAT ANY
CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT ISSUES, AND, THEREFORE, EACH SUCH PARTY HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT
SUCH PARTY MAY HAVE TO A TRIAL BY JURY IN RESPECT TO ANY ACTION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH OR RELATING TO THIS AGREEMENT. EACH PARTY HERETO CERTIFIES AND ACKNOWLEDGES THAT (A) NO REPRESENTATIVE,
AGENT OR ATTORNEY OF ANY OTHER PARTY HERETO HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF SUCH ACTION, SEEK TO ENFORCE THE FOREGOING WAIVER, (B) EACH SUCH PARTY UNDERSTANDS AND HAS CONSIDERED THE
IMPLICATIONS OF THIS WAIVER, (C) EACH SUCH PARTY MAKES THIS WAIVER VOLUNTARILY, AND (D) EACH SUCH PARTY HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 8.5.

 8.6 Notices. All notices and other communications hereunder shall be in writing and shall be delivered in person, by
facsimile (with confirming copy sent by one of the other delivery methods specified herein), by overnight courier or sent by certified, registered or express air mail, postage prepaid, and shall be deemed given when so delivered in person, or when
so received by facsimile or courier, or, if mailed, three (3) calendar days after the date of mailing, as follows: 
  

			
	 if to Bandwidth:
	  	 Bandwidth.com, Inc.

		  	 900 Main Campus Drive, Suite 400

Raleigh, NC 27606

Attention: Legal Department

Fax: 919.239.9903

		
	 if to Republic Wireless:
	  	 Republic Wireless, Inc.

		  	 900 Main Campus Drive, Suite 500

		  	 Raleigh, NC 27606

		  	 Attention: Legal Department

Fax: 919.670.3115

 or to such other address as the party to whom notice is given may have previously furnished to the other parties in writing in
the manner set forth above. 
 8.7 Counterparts. This Agreement may be executed in two or more identical counterparts, each of
which shall be deemed to be an original, and all of which together shall constitute one and the same agreement. The Agreement may be delivered by facsimile transmission of a signed copy thereof. 

  
 21 

 8.8 Binding Effect; Assignment. This Agreement and all of the provisions hereof shall
be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns. Except with respect to a merger of a party, neither this Agreement nor any of the rights, interests or obligations hereunder shall
be assigned by any party hereto without the prior written consent of the other parties; provided, however, that each of Bandwidth and Republic Wireless may assign its respective rights, interests, duties, liabilities and obligations under this
Agreement to any other member of their Group, but such assignment shall not relieve Bandwidth or Republic Wireless, as the assignor, of its liabilities or obligations hereunder. 

8.9 Severability. Any provision of this Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such
jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof. Any such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such
provision in any other jurisdiction. Upon a determination that any provision of this Agreement is prohibited or unenforceable in any jurisdiction, the parties shall negotiate in good faith to modify this Agreement so as to effect the original
intent of the parties as closely as possible in an acceptable manner in order that the provisions contemplated hereby are consummated as originally contemplated to the fullest extent possible. 

8.10 Amendments; Waivers. Any provision of this Agreement may be amended or waived if, but only if, such amendment or waiver is in
writing and is signed, in the case of an amendment, by each party to this Agreement, or in the case of a waiver, by the party against whom the waiver is to be effective. No failure or delay by any party in exercising any right, power or
privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege. Except as otherwise provided herein,
the rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by applicable law. Any consent provided under this Agreement must be in writing, signed by the party against whom enforcement of
such consent is sought. 
 8.11 Effective Date. This Agreement shall become effective on the date recited above on which the
parties entered into this Agreement. 
 8.12 Change in Law. Any reference to a provision of the Code or any other Tax Law shall
include a reference to any applicable successor provision or law. 
 8.13 Authorization, Etc. Each of the
parties hereto hereby represents and warrants that it has the power and authority to execute, deliver and perform this Agreement, that this Agreement 

  
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has been duly authorized by all necessary corporate action on the part of such party, that this Agreement constitutes a legal, valid and binding obligation of such party and that the execution,
delivery and performance of this Agreement by such party does not contravene or conflict with any provision of law or of its charter or bylaws or any agreement, instrument or order binding such party. 

8.14 No Third Party Beneficiaries. Except as provided in Sections 7.2 and 7.3 of this Agreement, this Agreement is solely for the
benefit of Bandwidth, Republic Wireless, and their Subsidiaries and is not intended to confer upon any other Person any rights or remedies hereunder. Notwithstanding anything in this Agreement to the contrary, this Agreement is not intended to
confer upon any Republic Wireless Indemnitees any rights or remedies against Republic Wireless hereunder, and this Agreement is not intended to confer upon any Bandwidth Indemnitees any rights or remedies against Bandwidth hereunder. 

8.15 Entire Agreement. This Agreement embodies the entire understanding among the parties relating to its subject matter and
supersedes and terminates any prior agreements and understandings among the parties with respect to such subject matter, and no party to this Agreement shall have any right, responsibility, obligation or liability under any such prior agreement or
understanding. Any and all prior correspondence, conversations and memoranda are merged herein and shall be without effect hereon. No promises, covenants or representations of any kind, other than those expressly stated herein, have been
made to induce any party to enter into this Agreement. 
 8.16 No Strict Construction; Interpretation. 

(a) Bandwidth and Republic Wireless each acknowledge that this Agreement has been prepared jointly by the parties hereto and shall not be
strictly construed against any party hereto. 
 (b) When a reference is made in this Agreement to an Article, Section, Exhibit or
Schedule, such reference shall be to an Article of, a Section of, or an Exhibit or Schedule to, this Agreement unless otherwise indicated. The table of contents and headings contained in this Agreement are for reference purposes
only and shall not affect in any way the meaning or interpretation of this Agreement. Whenever the words “include”, “includes” or “including” are used in this Agreement, they shall be deemed to be followed by the
words “without limitation”. The words “hereof”, “herein” and “hereunder” and words of similar import when used in this Agreement shall refer to this Agreement as a whole and not to any particular
provision of this Agreement. All terms defined in this Agreement shall have the defined meanings when used in any certificate or other document made or delivered pursuant hereto unless otherwise defined therein. The definitions contained
in this Agreement are applicable to the singular as well as the plural forms of such terms and to the masculine as well as to the feminine and neuter genders of such term. Any agreement, instrument or statute defined or referred to herein or in
any agreement or instrument that is referred to herein means such agreement, instrument or statute as from time to time amended, modified or supplemented, including (in the case of agreements or instruments) by

  
 23 

 
waiver or consent and (in the case of statutes) by succession of comparable successor statutes and references to all attachments thereto and instruments incorporated therein. References to a
Person are also to its permitted successors and assigns. 
 8.17 Headings. The headings contained in this Agreement are for
reference purposes only and will not affect in any way the meaning or interpretation of this Agreement. 
 (The remainder of this page is
intentionally left blank.) 

  
 24 

 IN WITNESS WHEREOF, the parties have caused this Agreement to be executed by the respective
officers as of the date set forth above. 
  

					
	BANDWIDTH.COM, INC.
			
		 	By:	 	/s/ David A. Morken
		 	Name:	 	David A. Morken
		 	Title:	 	Chief Executive Officer

  

					
	REPUBLIC WIRELESS, INC.
			
		 	By:	 	/s/ Chris Chuang
		 	Name:	 	Chris Chuang
		 	Title:	 	Chief Executive Officer

  
 25 

 ANNEX 1 

Bandwidth.com Inc. (“Bandwidth”) intends to claim a Research and Development (“R&D”) tax credit under Internal Revenue Code
(“IRC”) Section 41 for its tax year 2016. Accordingly, Bandwidth is seeking to exclude qualified research expenses (“QREs”) from its base period generated by Republic Wireless (“Republic”) during the tax years
2013-2015, due to the spin-off of Republic from Bandwidth in November 2016. 
 Republic will be required under IRC
Sec. 41(c)(5)(A) to report its respective QREs for this period as part of its base period. IRC Sec. 41(f)(3)(B) requires Bandwidth provide a letter to Republic in order to remove the Republic QREs from its base period. Accordingly, Table 1 below
summarizes the QREs generated by Republic during the base period, which must be included in Republic’s base period calculation. 
 Thank you for your
assistance in this matter. 
 Table 1. 
  

																	
	 Republic QREs
	  	2013	 	  	2014	 	  	2015	 	  	Total	 
	 Wage
	  	 	2,298,657	 	  	 	3,321,741	 	  	 	3,701,853	 	  	 	9,322,251	 
	 Supplies
	  	 	—  	 	  	 	—  	 	  	 	—  	 	  	 	—  	 
	 Contract @ 65%
	  	 	—  	 	  	 	—  	 	  	 	—  	 	  	 	—  	 
		  	  
	  
	 	  	  
	  
	 	  	  
	  
	 	  	  
	  
	 
	 Total
	  	 	2,298,657	 	  	 	3,321,741	 	  	 	3,701,853	 	  	 	9,322,251	 
		  	  
	  
	 	  	  
	  
	 	  	  
	  
	 	  	  
	  
	 

  
 1 

 Republic Wireless (“Republic”) would like to inquire as to whether Bandwidth.com Inc.
(“Bandwidth”) claimed a Research and Development (“R&D”) Tax Credit under Internal Revenue Code (“IRC”) Section 41 for tax years 2013 through 2015. If Bandwidth did claim an IRC Section 41 R&D Credit,
the question arises as to whether the business unit Republic, which was spun-off in November of 2016, had any qualified research expenses (“QREs”) that were included in the Bandwidth R&D Credit
calculation. 
 Republic intends to claim an R&D tax credit under Internal Revenue Code section 41 for its tax year 2016. We respectfully request that
Bandwidth provide the Republic QREs from the years 2013 through 2015. Republic will be required under IRC Sec. 41(c)(5)(A) to report its respective QRE’s for this period as part of its base period. IRC Sec. 41(f)(3)(B) requires that Bandwidth
provide a letter to Republic in order to remove the Republic QREs from its base period. 
 Thank you for your assistance with this request.

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