Document:

Form of Special Retention Stock Award Agreement

 Exhibit 10.3 
 ALCOA INC. 
 SPECIAL RETENTION 
 STOCK AWARD CERTIFICATE 
 Alcoa Inc. (the “Company”) has on [date]
granted to 
 [NAME] 
 (“Participant”), a special retention stock award of              units, based upon the following terms: 
  

	 	1.	This stock award is granted under the provisions of the 2004 Alcoa Stock Incentive Plan, as last amended prior to the date above (the “Plan”), and is subject to the
provisions of the Plan and the Special Retention Stock Award Terms and Conditions effective July 14, 2006 for the grant (the “Governing Documents”). 

  

	 	2.	This stock award grant vests on [date, 3 years or more from grant date] if the Participant is still an active employee of the Company, subject to the further provisions set forth in
the Governing Documents. 

  

	 	3.	Company common stock is issued when the award vests. 

 ALCOA INC. 
 TERMS AND CONDITIONS FOR SPECIAL RETENTION STOCK AWARDS 
 Effective July 14, 2006

 These terms and conditions are authorized by the Compensation and Benefits Committee of the Board of Directors. They are deemed to be incorporated
into and form a part of every Stock Award issued under the 2004 Alcoa Stock Incentive Plan, as last amended prior to the grant (the “Plan”) on or after July 14, 2006, unless the Award certificate provides otherwise. 
 Terms that are defined in the Plan have the same meanings in these terms and conditions, except that Alcoa or Company means Alcoa Inc. or any of its controlled
subsidiaries or affiliates and Stock Awards means Special Retention Stock Awards. 
 General Terms and Conditions 
  

	1.	Special Retention Stock Awards (“Stock Awards”) are subject to the provisions of the Plan, the provisions of these terms and conditions and the provisions of the Award
certificate. A Stock Award is an undertaking by the Company to issue the number of shares of Alcoa common stock (“Stock”) indicated in the Award certificate on the date the Award vests, except to the extent otherwise provided herein.

 Vesting and Payment 
  

	2.	A Stock Award vests on the third anniversary date of the date of grant, unless the Committee establishes another date for vesting with respect to all or a portion of the shares
subject to the Award at the time of the grant of the Award. 

  

	3.	As a condition to a Stock Award vesting, a Participant must remain an Alcoa employee actively at work through the date of vesting. Except to the extent otherwise provided herein, if
the Participant’s employment with Alcoa terminates prior to the vesting date of the Stock Award, the Award is forfeited and is automatically canceled. 

  

	4.	Awards will be paid by the issuance to the Participant of shares of Stock equal in number to the number of shares covered by the Award, as set forth on the face of the Stock Award
certificate, reduced by the number of shares needed to pay applicable taxes upon vesting. Prior to issuance of the Stock, the Participant has no voting rights or rights to receive dividends with respect to shares covered by the Stock Award. However,
prior to issuance of the Stock, the Committee may authorize the payment of cash dividend equivalents. Such amounts, if authorized, will be equal to the common stock dividend per share payable on Alcoa common stock multiplied by the number of shares
covered by the Award. Dividend equivalents will be paid as part of a Participant’s salary at approximately the time of payment of regular Alcoa common stock dividends. 

  

	5.	The following exceptions apply to the forfeiture rule: 

 (i) An unvested Stock Award held by a Participant who is involuntarily terminated without cause from employment with the Company during the vesting period is not forfeited in whole 
  

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 but only in part upon termination of employment, as described below. The portion of the Stock Award that
is not forfeited vests on the original stated vesting date set forth on the face of the Award certificate and is calculated based on a proportionate share of the time during the vesting period that the Participant remained actively employed with
Alcoa, with the remaining portion being automatically forfeited. The proportionate share is computed on the basis of the actual number of days actively employed after the date of grant over a total vesting period of three years of 360 days each (or
a total vesting period of 1,080 days.) For example, a Participant who is involuntarily terminated without cause from employment with the Company at the end of the first year of the three-year vesting period will receive one-third of the Stock
indicated on the Award certificate upon vesting, with the remaining two-thirds of the Stock being automatically forfeited upon termination. 
 (ii) An unvested Stock Award held by a Participant who dies while an active employee is not forfeited but vests on the original stated vesting date set forth on the face of the Award certificate. 
 (iii) A Stock Award vests immediately upon certain Change in Control events described in the Plan. The Award is payable and shares of Stock become
issuable immediately upon the occurrence of such Change in Control events. 
  

	6.	All taxes required to be withheld under applicable tax laws in connection with a Participant’s receipt of Stock issued in connection with the Stock Award must be paid by the
Participant at the time the Award vests and shares of Stock with respect to the Award become issuable. 

  

	7.	A Participant’s obligation to pay required United States federal, state or local withholding taxes in connection with his or her receipt of Stock will be satisfied by
Alcoa’s withholding from the shares of Stock to be issued upon payment of the Stock Award that number of shares whose fair market value on the vesting date equals the withholding amount to be paid. Withholding taxes include applicable income
taxes, federal and state unemployment compensation taxes and FICA/FUTA taxes. 

  

	8.	The amount of taxes to be paid by a Participant using shares of Stock retained from the shares then issuable in connection with the Stock Award will be determined by applying the
minimum rates required by applicable tax regulations. 

  

	9.	“Fair market value” per share of Stock on any given date is the mean of the high and low trading prices per share of Stock on that date as reported on the New York Stock
Exchange or other stock exchange on which the Stock then principally trades. If the New York Stock Exchange or such other exchange is not open for business on the date fair market value is being determined, the mean of the high and low trading
prices as reported for the next preceding day on which that exchange was open for business will be used. 

 Beneficiaries

  

	10.	Participants will be entitled to designate one or more beneficiaries to receive all Stock Awards that have not yet vested at the time of death of the Participant. All beneficiary
designations will be on beneficiary designation forms approved for the Plan. Copies of the form are available from the Plan administrator. 

  

	11.	Beneficiary designations on an approved form will be effective at the time received by the Plan administrator. A Participant may revoke a beneficiary designation at any time by
written notice to the Plan administrator or by filing a new designation form. Any designation form previously filed by a Participant will be automatically revoked and superseded by a later-filed form. 

  

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	12.	A Participant will be entitled to designate any number of beneficiaries on the form, and the beneficiaries may be natural or corporate persons. 

  

	13.	On the beneficiary designation form, it is recommended that the Participant’s signature be witnessed by two persons. However, no person named as a beneficiary on the form
should sign as a witness. If the Participant is married at the time the beneficiary designation form is filed, then unless the Participant’s spouse is the sole beneficiary named on the form, it is recommended that the spouse also sign. The
spouse’s signature should be notarized. 

  

	14.	The failure of any Participant to obtain any recommended signature on the form will not invalidate the beneficiary designation or prohibit Alcoa from treating such designation as
valid and effective. No beneficiary will acquire any beneficial or other interest in any Stock Award prior to the death of the Participant who designated such beneficiary. 

  

	15.	Unless the Participant indicates on the form that a named beneficiary is to receive Stock Awards only upon the prior death of another named beneficiary, all beneficiaries designated
on the form will be entitled to share equally in the Stock Award upon vesting. Unless otherwise indicated, all such beneficiaries will have an equal, undivided interest in all such Stock Awards. 

  

	16.	Should a beneficiary die after the Participant but before the Stock Award is paid, such beneficiary’s rights and interest in the Award will be transferable by the
beneficiary’s last will and testament or by the laws of descent and distribution. A named beneficiary who predeceases the Participant will obtain no rights or interest in a Stock Award, nor will any person claiming on behalf of such individual.
Unless otherwise specifically indicated by the Participant on the form, beneficiaries designated by class (such as “children,” “grandchildren” etc.) will be deemed to refer to the members of the class living at the time of the
Participant’s death, and all members of the class will be deemed to take “per capita.” 

  

	17.	Stock Awards are not transferable except as otherwise provided herein to a beneficiary. 

 2004 ASIP SPECIAL RETENTION Stock Award Terms and Conditions (JULY 2006) 
  

 3First Amended and Restated Loan Agreement

 Exhibit 10.01 
 FIRST AMENDED AND RESTATED 
 LOAN AGREEMENT 
 by and among 
 iGATE CORPORATION, 
 iGATE, INC., 
 iGATE MASTECH, INC., 
 GLOBAL FINANCIAL SERVICES OF NEVADA 
 and

 PNC BANK, NATIONAL ASSOCIATION 
 DATED AS OF SEPTEMBER 14, 2006 

 TABLE OF CONTENTS 
  

					
	 SECTION
	  	 	 	PAGE
		
	 ARTICLE I DEFINITIONS
	 	1
			
	 1.01
	  	Certain Definitions.	 	1
	 1.02
	  	Construction and Interpretation.	 	14
		
	 ARTICLE II THE CREDIT FACILITIES
	 	15
			
	 2.01
	  	The Revolving Credit Facility Commitment.	 	15
	 2.02
	  	Interest Rates.	 	17
	 2.03
	  	Fees.	 	18
	 2.04
	  	Payments.	 	19
	 2.05
	  	Agreement to Issue Letters of Credit.	 	19
	 2.06
	  	Letter of Credit Fees.	 	20
	 2.07
	  	Payments and Nature of Borrowers’ Obligations Under Letters of Credit.	 	20
	 2.08
	  	Period of Issuance and Term of Letters of Credit.	 	22
	 2.09
	  	Booking of Libor Rate Loans.	 	22
	 2.10
	  	Assumptions Concerning Funding of Libor Rate Loans.	 	22
	 2.11
	  	Additional Costs.	 	22
	 2.12
	  	Illegality; Impracticability.	 	23
	 2.13
	  	Loan Account.	 	24
	 2.14
	  	Estoppel.	 	24
		
	 ARTICLE III REPRESENTATIONS AND WARRANTIES
	 	24
			
	 3.01
	  	Organization and Qualification.	 	24
	 3.02
	  	Authority; Power to Carry on Business; Licenses.	 	25
	 3.03
	  	Execution and Binding Effect.	 	25
	 3.04
	  	Absence of Conflicts.	 	25
	 3.05
	  	Authorizations and Filings.	 	25
	 3.06
	  	Officers and Directors; Business.	 	25
	 3.07
	  	Title to Property.	 	26
	 3.08
	  	Financial Information.	 	26
	 3.09
	  	Taxes.	 	26
	 3.10
	  	Contracts.	 	26
	 3.11
	  	Litigation.	 	26
	 3.12
	  	Laws.	 	26
	 3.13
	  	ERISA.	 	27
	 3.14
	  	Patents, Licenses, Franchises.	 	27
	 3.15
	  	Environmental Matters.	 	27
	 3.16
	  	Use of Proceeds.	 	29
	 3.17
	  	Margin Stock.	 	29
	 3.18
	  	No Event of Default; Compliance with Agreements.	 	29
	 3.19
	  	No Material Adverse Change.	 	29
	 3.20
	  	Labor Controversies.	 	29

  

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	 3.21
	  	Solvency.	  	29
	 3.22
	  	Subsidiaries.	  	30
	 3.23
	  	Governmental Regulation.	  	30
	 3.24
	  	Accurate and Complete Disclosure; Continuing Representations and Warranties.	  	30
	 3.25
	  	Anti-Terrorism Laws.	  	30
		
	 ARTICLE IV CONDITIONS OF LENDING AND ISSUANCE OF LETTERS OF CREDIT
	  	31
			
	 4.01
	  	Representations and Warranties; Events of Default and Potential Defaults.	  	31
	 4.02
	  	Loan Documents.	  	31
	 4.03
	  	Other Documents and Conditions.	  	32
	 4.04
	  	Details, Proceedings and Documents.	  	33
	 4.05
	  	Fees and Expenses.	  	33
		
	 ARTICLE V AFFIRMATIVE COVENANTS
	  	33
			
	 5.01
	  	Reporting and Information Requirements.	  	33
	 5.02
	  	Preservation of Existence and Franchises.	  	36
	 5.03
	  	Insurance.	  	36
	 5.04
	  	Maintenance of Properties.	  	36
	 5.05
	  	Payment of Liabilities.	  	36
	 5.06
	  	Financial Accounting Practices.	  	37
	 5.07
	  	Compliance with Laws.	  	37
	 5.08
	  	Pension Plans.	  	37
	 5.09
	  	Continuation of and Change in Business.	  	38
	 5.10
	  	Use of Proceeds.	  	38
	 5.11
	  	Lien Searches.	  	38
	 5.12
	  	Further Assurances.	  	38
	 5.13
	  	Amendment to Schedules and Representations and Warranties.	  	38
	 5.14
	  	Financial Covenants.	  	38
	 5.15
	  	Subsidiary Joinder.	  	39
		
	 ARTICLE VI NEGATIVE COVENANTS
	  	39
			
	 6.01
	  	Liens.	  	39
	 6.02
	  	Indebtedness.	  	41
	 6.03
	  	Guarantees and Contingent Liabilities.	  	41
	 6.04
	  	Loans and Investments.	  	41
	 6.05
	  	Distributions.	  	42
	 6.06
	  	Self-Dealing.	  	42
	 6.07
	  	Disposition of Assets.	  	42
	 6.08
	  	Margin Stock.	  	43
	 6.09
	  	Merger; Consolidation.	  	43
	 6.10
	  	Acquisitions.	  	44
	 6.11
	  	Change of Control.	  	44
	 6.12
	  	Double Negative Pledge.	  	44
	 6.13
	  	Sale/Leaseback.	  	44
	 6.14
	  	Modifications to Material Documents.	  	44
	 6.15
	  	Anti-Terrorism Laws.	  	45

  

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	 ARTICLE VII DEFAULTS
	  	45
			
	 7.01
	  	Events of Default.	  	45
	 7.02
	  	Consequences of an Event of Default.	  	47
	 7.03
	  	Set-Off.	  	47
	 7.04
	  	Other Remedies.	  	48
		
	 ARTICLE VIII MISCELLANEOUS
	  	48
			
	 8.01
	  	Business Days.	  	48
	 8.02
	  	Amendments and Waivers.	  	48
	 8.03
	  	No Implied Waiver; Cumulative Remedies.	  	48
	 8.04
	  	Notices.	  	49
	 8.05
	  	Expenses; Taxes; Attorneys Fees.	  	50
	 8.06
	  	Severability.	  	50
	 8.07
	  	Governing Law; Consent to Jurisdiction.	  	50
	 8.08
	  	Prior Understandings.	  	50
	 8.09
	  	Duration; Survival.	  	51
	 8.10
	  	Counterparts.	  	51
	 8.11
	  	Successors and Assigns.	  	51
	 8.12
	  	No Third Party Beneficiaries.	  	51
	 8.13
	  	Participation and Assignment.	  	51
	 8.14
	  	Exhibits.	  	51
	 8.15
	  	Headings.	  	52
	 8.16
	  	Indemnity.	  	52
	 8.17
	  	Limitation of Liability.	  	52
	 8.18
	  	Confidentiality.	  	53
	 8.19
	  	Certifications From Bank and Participants.	  	53
	 8.20
	  	Amendment and Restatement.	  	54
	 8.21
	  	WAIVER OF TRIAL BY JURY.	  	55

  

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 FIRST AMENDED AND RESTATED 
 LOAN AGREEMENT 
 First Amended and Restated Loan Agreement, dated as of
the 14th day of September, 2006, by and among iGate Corporation, a Pennsylvania corporation (“IGC”),
iGate, Inc., a Pennsylvania corporation (“IGI”), iGate Mastech, Inc., a Pennsylvania corporation (“IGMI”), and Global Financial Services of Nevada, a Nevada corporation (“GFSN”) (IGC, IGI, IGMI and GFSN are each, a
“Borrower” and collectively, the “Borrowers”), and PNC Bank, National Association (the “Bank”). 
 W I T N
E S S E T H: 
 WHEREAS, IGC, IGI and the Bank entered into that certain Loan Agreement, dated September 16, 2003, as amended by
(i) that certain First Amendment to Loan Agreement, dated as of September 15, 2004, and (ii) that certain Second Amendment to Loan Agreement, dated effective September 14, 2005 (as amended prior to the date hereof, the
“Existing Loan Agreement”); and 
 WHEREAS, the Borrowers and the Bank desire to amend and restate the Existing Loan Agreement, in
order to provide a revolving credit facility to the Borrowers in an aggregate principal amount not to exceed Thirty-Five Million and 00/100 Dollars ($35,000,000.00); 
 WHEREAS, the proceeds of the revolving credit facility will be used, among other things, (i) for Acquisitions (as hereinafter defined), and (ii) for working capital and general corporate purposes; and

 WHEREAS, the Bank is willing to amend and restate the Existing Loan Agreement in order to provide such credit to the Borrowers pursuant to
the terms and conditions set forth herein. 
 NOW, THEREFORE, in consideration of the premises and of the mutual covenants contained in this
Agreement, the receipt, adequacy and legal sufficiency of which are hereby acknowledged, and intending to be legally bound hereby, the parties hereto agree as follows: 
 ARTICLE I  
 DEFINITIONS 
 1.01 Certain Definitions. 
 In
addition to other words and terms defined elsewhere in this Agreement, the following words and terms have the following meanings, respectively, unless the context otherwise clearly requires: 
 “Accounts Receivable” shall mean the accounts receivable of the Borrowers and their Subsidiaries on a Consolidated basis as determined in
accordance with GAAP. 

 “Acquisition” shall mean any transaction or series of related transactions for the purpose of
or resulting, directly or indirectly, in (a) the acquisition of all or substantially all of the assets of any Person, or any business or division of any Person, or (b) the acquisition of in excess of fifty percent (50%) of the capital
stock (or other equity interest) of any Person. 
 “Affiliate” shall mean any Person that directly or indirectly controls, is
controlled by, or is under common control with, a Borrower. The term “control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of a Person, whether through the
ownership of voting securities, by contract or otherwise. 
 “Agreement” shall mean this Loan Agreement, as amended, modified or
supplemented from time to time. 
 “Anti-Terrorism Laws” shall mean any laws relating to terrorism or money laundering, including
Executive Order No. 13224, the USA Patriot Act, the laws comprising or implementing the Bank Secrecy Act, and the laws administered by the United States Treasury Department’s Office of Foreign Asset Control (as any of the foregoing laws
may from time to time be amended, renewed, extended, or replaced). 
 “Applicable L/C Fee Percentage” shall mean that as set forth
in Section 2.06 hereof. 
 “Applicable Libor Margin” shall mean that as set forth in Section 2.02(a) hereof. 

“Applicable Rate” shall mean a rate per annum equal to (i) the Base Rate, or (ii) the Libor Rate plus the Applicable Libor Margin,
as the case may be. 
 “Authorized Representative” shall mean each Person designated from time to time, as appropriate, in writing
by the Borrowers to the Bank for the purpose of giving notices of borrowing, renewal or conversion of Loans, which designation shall continue in full force and effect until terminated in writing by the Borrowers to the Bank. 
 “Bank” shall mean PNC Bank, National Association, with an office at One PNC Plaza, 249 Fifth Avenue, Pittsburgh, Pennsylvania 15222.

 “Bank-Provided Hedge” shall mean a Hedging Agreement which is provided by the Bank or an affiliate of the Bank and with respect
to which the Bank confirms such Hedging Agreement: (i) is documented in a standard International Swap Dealer Association Agreement or other agreement acceptable to the Bank; (ii) provides for the method of calculating the reimbursable
amount of the provider’s credit exposure in a reasonable and customary manner; and (iii) is entered into for hedging (rather than speculative) purposes. The liabilities of the Borrowers to the provider of any Bank-Provided Hedge (the
“Hedge Liabilities”) shall be “Debt” hereunder and otherwise treated as Debt for purposes of each of the other Loan Documents. 
 “Base Rate” shall mean the greater of (i) the interest rate per annum announced from time to time by the Bank at its Office as its then prime rate, which rate may or may not be the lowest rate then being charged commercial
borrowers by the Bank, or (ii) the Federal Funds Open Rate plus one-half of one percent (.50%) per annum. 
  

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 “Base Rate Loan” shall mean any Loan that bears interest with reference to the Base Rate.

 “Blocked Person” shall mean that as set forth in Section 3.25 hereof. 
 “Borrower” or “Borrowers” shall mean, singularly or collectively, as the context may require, IGC, IGI, IGMI and GFSN. 
 “Business Day” shall mean a day of the year on which banks are not required or authorized to close in Pittsburgh, Pennsylvania and, if the
applicable Business Day relates to a Libor Rate Loan, on which dealings are carried on in the London interbank eurodollar market. 
 “Capital Lease” shall mean any lease of any tangible or intangible property (whether real, personal or mixed), however denoted, which is required by GAAP to be reflected as a liability on the balance sheet of the lessee.

 “Capitalized Lease Obligation” shall mean, with respect to each Capital Lease, the amount of the liability reflecting the
aggregate discounted amount of future payments under such Capital Lease calculated in accordance with GAAP and Statement of Financial Accounting Standards No. 13 (as supplemented and modified from time to time), and any corresponding future
interpretations by the Financial Accounting Standards Board or any successor thereto. 
 “Cash Equivalents” shall mean
(a) securities issued or directly and fully guaranteed or insured by the United States government or any agency or instrumentality thereof, (b) time deposits, certificates of deposit and eurodollar time deposits, bankers’ acceptances
and overnight bank deposits, in each case with the Bank or with any domestic commercial bank having capital and surplus in excess of Five Hundred Million and 00/100 Dollars ($500,000,000.00), (c) notes and bonds issued by domestic corporations,
(d) tax exempt money market securities, (e) notes and bonds issued by state and municipal governments, and (f) money market mutual funds; provided however, that (x) at least one third of the value of the Cash Equivalents shall
have a maximum weighted average to maturity of not more than six (6) months and the remaining value of the Cash Equivalents shall have a maximum weighted average to maturity of not more than eighteen (18) months, and (y) the Cash
Equivalents which are of a type customarily rated by S&P and Moody’s, must have a rating of at least A-1 by S&P or P-1/VMG-1 by Moody’s, if short term, or double “A” or higher by S&P and Moody’s, if long term.

 “Change of Control” shall mean that (a) Ashok K. Trivedi and Sunil Wadhwani shall fail to collectively own at least thirty
percent (30%) of the voting capital stock of IGC, (b) any “person” or “group” (within the meaning of Sections 13(d) and 14(d)(2) of the Securities Exchange Act of 1934) other than Ashok K. Trivedi or Sunil Wadhwani
becomes the “beneficial owner” (as defined in Rule 13d-3 under the Securities Exchange Act of 1934), directly or indirectly, of thirty percent (30%) or more of the voting power of the then outstanding capital stock of IGC entitled to
vote generally in the election of directors of IGC, (c) during any period of twelve (12) consecutive calendar months, the board of directors of IGC shall cease to have a majority of its member individuals who either: (i) were
directors of IGC on the first day of such period; or (ii) were elected or nominated for election to the board of directors of IGC at the recommendation of or other approval by at least a majority of the directors then still in office at the
time of such election or nomination who were directors of IGC on the first day of such period, or whose election or nomination for election was so 
  

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 approved, (d) IGC shall cease to own or control at least a majority (or such higher percentage as is necessary to
control any issues that could be submitted to a vote of the shareholders of IGI), directly or indirectly, of the issued and outstanding voting shares of the capital stock of IGI, or (e) IGI shall cease to own or control at least a majority (or
such higher percentage as is necessary to control any issues that could be submitted to a vote of the shareholders of IGMI or GFSN), directly or indirectly, of the issued and outstanding voting shares of the capital stock of IGMI and GFSN. For
purposes of calculating ownership percentages of shares owned by Ashok K. Trivedi and Sunil Wadhwani, shares beneficially owned by members of their immediate family in trust or family partnerships for the benefit of Messrs. Trivedi and Wadhwani or
members of their immediate family shall be deemed to be beneficially owned by Messrs. Trivedi and Wadhwani, respectively. 
 “Closing” shall mean the closing of the transactions provided for in this Agreement on the Closing Date. 
 “Closing
Date” shall mean September 14, 2006 or such other date upon which the parties may agree. 
 “Code” shall mean the
Internal Revenue Code of 1986 as amended along with the rules, regulations, decisions and other official interpretations in connection therewith. 
 “Commitment Fee” shall mean that as set forth in Section 2.03 hereof. 
 “Consolidated” shall mean the
resulting consolidation of the financial statements of the IGC and its Subsidiaries in accordance with GAAP, including principles of consolidation consistent with those applied in preparation of the Consolidated financial statements referred to in
Section 3.08 hereof. 
 “Contamination” shall mean the presence or release or threat of release of Regulated Substances in,
on, under or emanating to or from the Property which pursuant to Environmental Laws requires notification or reporting to an Official Body, or which pursuant to Environmental Laws requires the investigation, cleanup, removal, remediation,
containment, abatement of or other response action or which otherwise constitutes a violation of Environmental Laws. 
 “Debt”
shall mean, collectively, (A) all Indebtedness, whether of principal, interest, fees, expenses or otherwise, of the Borrowers to the Bank, whether now existing or hereafter incurred under this Agreement, the Notes and the other Loan Documents,
as the same may be amended from time to time, together with any and all extensions, renewals, refinancings or refundings thereof in whole or in part; (B) all Hedge Liabilities and all other obligations for the repayment of borrowed money,
whether of principal, interest, fees, expenses or otherwise, of the Borrowers to the Bank, whether now existing or hereafter incurred, whether under letters or advices of credit, lines of credit, Hedging Obligations, other financing arrangements or
otherwise (including, but not limited to, any obligations arising as a result of any overdrafts), whether or not related to this Agreement or to the Notes, whether or not contemplated by the Bank or the Borrowers at the date hereof and whether
direct, indirect, matured or contingent, joint or several, or otherwise, together with any and all extensions, renewals, refinancings or refundings thereof in whole or in part; (C) all costs and expenses including, without limitation, to the
extent permitted by Law, reasonable attorneys’ fees and legal expenses, incurred by the Bank in the collection of any of the indebtedness referred to in 
  

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 clauses (A) or (B) above in amounts due and owing to the Bank under this Agreement or the other Loan Documents;
and (D) any advances made by the Bank for the maintenance, preservation, protection or enforcement of, or realization upon, any property or assets now or hereafter made subject to a Lien granted pursuant to this Agreement, the other Loan
Documents or pursuant to any agreement, instrument or note relating to any of the amounts referred to in clauses (A), (B) or (C) above, including, without limitation, advances for taxes, insurance, repairs and the like. 
 “Distributions” shall mean, for the period of determination, (i) all distributions of cash, securities or other property (other than
capital stock) on or in respect of any shares of any class of capital stock of a Borrower and (ii) all purchases, redemptions or other acquisitions by a Borrower of any shares of capital stock of the Borrowers. 
 “Domestic Cash” shall mean, as of the date of determination, cash of the Borrowers and their Subsidiaries as determined on a Consolidated basis
in accordance with GAAP, which is denominated in U.S. Dollars and on deposit in an account of a Borrower or such Subsidiary and which is maintained at a domestic branch of a financial institution. 
 “Domestic Subsidiary” shall mean a Subsidiary organized under the laws of any state of the United States of America or the District of
Columbia. 
 “Environmental Complaint” shall mean any written complaint by any Person or Official Body setting forth a cause of
action for personal injury or property damage, natural resource damage, contribution or indemnity for response costs, civil or administrative penalties, criminal fines or penalties, or declaratory or equitable relief arising under any Environmental
Laws or any order, notice of violation, citation, subpoena, request for information or other written notice or demand of any type issued by an Official Body pursuant to any Environmental Laws. 
 “Environmental Laws” shall mean all federal, state, local and foreign Laws and any rules, regulations, consent decrees, settlement agreements,
judgments, orders, directives, policies or programs issued by or entered into with an Official Body pertaining or relating to: (i) pollution or pollution control; (ii) protection of human health or the environment; (iii) employee
safety in the workplace; (iv) the presence, use, management, generation, manufacture, processing, extraction, treatment, recycling, refining, reclamation, labeling, transport, storage, collection, distribution, disposal or release or threat of
release of Regulated Substances; (v) the presence of Contamination; (vi) the protection of endangered or threatened species; and (vii) the protection of Environmentally Sensitive Areas. 
 “Environmental Permits” shall mean all permits, licenses, bonds or other forms of financial assurances, consents, registrations, identification
numbers, approvals or authorizations required under Environmental Laws (i) to own, occupy or maintain any Property; (ii) for the operations and business activities of the Borrowers; or (iii) for the performance of a Remedial Action.

 “Environmental Records” shall mean all notices, reports, records, plans, applications, forms or other filings relating or
pertaining to any Property, Contamination, the performance of a Remedial Action and the operations and business activities of the Borrowers which pursuant to Environmental Laws, Environmental Permits or at the request or direction of an Official
Body responsible for the administration of Environmental Laws and/or the issuance and administration of Environmental Permits either must be submitted to an Official Body or otherwise must be maintained. 
  

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 “Environmentally Sensitive Area” shall mean (i) any wetland as defined by applicable
Environmental Laws; (ii) any area designated as a coastal zone pursuant to applicable Laws, including Environmental Laws; (iii) any area of historic or archeological significance or scenic area as defined or designated by applicable Laws,
including Environmental Laws; (iv) habitats of endangered species or threatened species as designated by applicable Laws, including Environmental Laws; or (v) a floodplain or other flood hazard area as defined pursuant to any applicable
Laws. 
 “ERISA” shall mean the Employee Retirement Income Security Act of 1974, as in effect as of the date of this Agreement and
as amended from time to time in the future, and any successor statute of similar impact, and the rules and regulations thereunder, or from time to time in effect. 
 “ERISA Affiliate” shall mean a Person which is under common control with a Borrower within the meaning of Section 414(b) of the Code including, but not limited to, a Subsidiary of a Borrower.

 “Event of Default” shall mean any of the Events of Default described in Section 7.01 of this Agreement. 
 “Excess Amount” shall mean that as set forth in Section 2.01(d) hereof. 
 “Excess Interest” shall mean that as set forth in Section 2.01(d) hereof. 
 “Executive Order No. 13224” shall mean the Executive Order No. 13224 on Terrorist Financing, effective September 24, 2001, as
the same has been, or shall hereafter be, renewed, extended, amended or replaced. 
 “Existing Letters of Credit” shall mean all
letters of credit set forth on Schedule 2.06 which were issued by the Bank under the Existing Loan Agreement prior to the date hereof upon the application of IGC or IGI and are outstanding on the Closing Date. 
 “Existing Loan Agreement” shall mean as set forth in the preamble. 
 “Expiration Date” shall mean September 13, 2007. 
 “Federal Funds Open Rate” shall mean the rate per annum determined by the Bank in accordance with its usual procedures (which determination shall be conclusive absent manifest error) to be the
“open” rate for federal funds transactions as of the opening of business for federal funds transactions among members of the Federal Reserve System arranged by federal funds brokers on such day, as quoted by Garvin Guybutler, any successor
entity thereto, or any other broker selected by the Bank, as set forth on the applicable Telerate display page; provided, however, that if such day is not a Business Day, the Federal Funds Open Rate for such day shall be the “open” rate on
the immediately preceding Business Day, or if no such rate shall be quoted by a Federal funds broker at such time, such other rate as determined by the Bank in accordance with its usual procedures. 
  

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 “Fiscal Quarter(s)” shall mean the period(s) of January 1 through
March 31, April 1 through June 30, July 1 through September 30 and October 1 through December 31 of each calendar year. 
 “GAAP” means generally accepted accounting principles (as such principles may change from time to time) which shall include the official interpretations thereof by the Financial Accounting Standards Board
applied on a consistent basis (except for changes in application in which the Borrowers’ independent certified public accountants concur). 
 “GFSN” shall mean Global Financial Services of Nevada, a Nevada corporation, having its principal place of business at 1000 Commerce Drive, Suite 500, Pittsburgh, Pennsylvania 15275. 
 “Guaranty” shall mean any obligation of a Person guaranteeing or in effect guaranteeing any liability or obligation of any other Person in any
manner, whether directly or indirectly, including any agreement to indemnify or hold harmless any other Person, any performance bond or other suretyship arrangement and any other form of assurance against loss, except endorsement of negotiable or
other instruments for deposit or collection in the ordinary course of business. 
 “Hedge Liabilities” shall mean that as set forth
in the definition of Bank-Provided Hedge. 
 “Hedging Agreements” shall mean foreign exchange agreements, currency swap agreements,
interest rate exchange, swap, cap, collar, adjustable strike cap, adjustable strike corridor agreements or any other similar hedging agreements or arrangements entered into by the Borrowers in the ordinary course of business and not for speculative
purposes. 
 “Hedging Obligations” shall mean all liabilities of the Borrowers under Hedging Agreements. 
 “IGC” shall mean iGate Corporation, a Pennsylvania corporation, having its principal place of business at 1000 Commerce Drive, Suite 500,
Pittsburgh, Pennsylvania 15275. 
 “IGI” shall mean iGate, Inc., a Pennsylvania corporation, having its principal place of business
at 1000 Commerce Drive, Suite 500, Pittsburgh, Pennsylvania 15275. 
 “IGMI” shall mean iGate Mastech, Inc., a Pennsylvania
corporation, having its principal place of business at 1000 Commerce Drive, Suite 500, Pittsburgh, Pennsylvania 15275. 
 “Indebtedness” shall mean, (i) all obligations for borrowed money, direct or indirect, incurred, assumed or guaranteed (including, without limitation, all notes payable and drafts accepted representing loans, extensions of
credit, all obligations evidenced by bonds, debentures, notes or similar instruments, all obligations on which interest charges are customarily paid, all obligations under conditional sale or other title retention agreements, all obligations for the
deferred purchase price of capital assets and all obligations issued or assumed as full or partial payment for property), (ii) all obligations secured by any Lien existing on property owned or acquired subject thereto, whether or not the
obligations secured thereby shall have been assumed, (iii) all reimbursement obligations (contingent or otherwise), (iv) all Indebtedness represented by obligations under a Capital Lease and the amount of such Indebtedness shall be the
aggregate amount of Capitalized Lease Obligations with respect to such Capital Lease, (v) all Hedging Obligations and all obligations (contingent or otherwise) under any letter of credit, banker’s acceptance, guaranty or 
  

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 indemnification agreement, (vi) all obligations to advance funds to, or to purchase assets, property or services
from, any other Person in order to maintain the financial condition of such Person and (vii) any other transaction (including forward sale or purchase agreements) having the commercial effect of a borrowing of money entered into by a Borrower
to finance its operations or capital requirements. 
 “Indemnified Liabilities” shall mean that as set forth in Section 8.16
hereof. 
 “Indemnitees” shall mean that as set forth in Section 8.16 hereof. 
 “Interest Period” shall mean, with respect to any Libor Rate Loan, the period commencing on the date such Loan is made as, renewed as or
converted into a Libor Rate Loan and ending on the last day of such period as selected by the Borrowers pursuant to the provisions below and, thereafter, each subsequent period commencing on the last day of the immediately preceding Interest Period
and ending on the last day of such period as selected by the Borrowers pursuant to the provisions below. The duration of each Interest Period for any Libor Rate Loan shall be for any number of Months selected by the Borrowers upon notice as set
forth in Section 2.01(c), provided that: 
 (i) the Interest Period for any Libor Rate Loan shall be one (1), two (2), three (3) or
six (6) Months or such other period as may be agreed upon by the Borrowers and the Bank; 
 (ii) whenever the last day of any Interest
Period would otherwise occur on a day other than a Business Day, the last day of such Interest Period shall occur on the next succeeding Business Day, provided that if such extension of time would cause the last day of such Interest Period to occur
in the next following calendar month, the last day of such Interest Period shall occur on the last Business Day immediately preceding what would otherwise be the last day of such Interest Period; 
 (iii) if the Borrowers renew any Libor Rate Loan for an additional Interest Period, the first day of the new Interest Period shall be the last day of
the preceding Interest Period; however, interest shall only be charged once for such day at the rate applicable to the Libor Rate Loan for the new Interest Period; 
 (iv) if the Borrowers fail to select the duration of any Interest Period for any Libor Rate Loan, the duration of such Interest Period shall be one (1) Month; 
 (v) the last day of any Interest Period shall not occur after the Expiration Date; and 
 (vi) Interest Periods for Libor Rate Loans in connection with which any Borrower has or may incur Hedge Liabilities shall be of the same duration as the
relevant periods set under the applicable Bank-Provided Hedge. 
 “Law” shall mean any law (including common law), constitution,
statute, treaty, regulation, rule, ordinance, order, injunction, writ, decree or award of any Official Body. 
  

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 “Lease Obligation” shall mean an obligation of a lessee under a lease of any tangible or
intangible property (whether real, personal or mixed) including, without limitation, with respect to any period under any such lease, the aggregate amounts payable by such lessee to or on behalf of the lessor for such period, including, without
limitation, property taxes, insurance, interest and amortized charges which such lessee is required to pay pursuant to such lease. Whenever it is necessary to determine the amount of Lease Obligations for any period with respect to which any of the
rentals under the relevant lease are not definitely determinable by the terms of the lease, all such rentals will be estimated in a reasonable amount for such period. 
 “Letter of Credit” or “Letters of Credit” shall mean, singularly or collectively, as the context may require, the letters of credit issued in accordance with Section 2.05 hereof. 

“Letter of Credit Commission” shall mean as set forth in Section 2.06 hereof. 
 “Letter of Credit Face Amount” shall mean, for each Letter of Credit, the face amount of such Letter of Credit. 
 “Letter of Credit Related Documents” shall mean any agreements or instruments relating to a Letter of Credit. 
 “Letter of Credit Reserve” shall mean, at any time, an amount equal to (i) the aggregate Letters of Credit Outstanding at such time plus,
without duplication, (ii) the aggregate amount theretofore paid by the issuer under the Letters of Credit and not debited to the Borrowers’ account or otherwise reimbursed by the Borrowers. 
 “Letters of Credit Outstanding” shall mean, at any time, the maximum amount available to be drawn at such time under all then outstanding
Letters of Credit including any amounts drawn thereunder and not reimbursed, regardless of the existence or satisfaction of any conditions or limitations on drawing. 
 “Libor Rate” shall mean, for any Interest Period, a fixed interest rate per annum determined by the Bank by dividing (the resulting quotient rounded upwards, if necessary, to the nearest 1/100th of one percent (1%) per annum) (i) the rate of interest determined by the Bank in accordance with its usual
procedures (which determination shall be conclusive absent manifest error) to be the average of the London interbank offered rates for U.S. Dollars quoted by the British Bankers’ Association as set forth on the Dow Jones Markets Service
(formerly known as Telerate) (or appropriate successor or, if the British Bankers’ Association or its successors ceases to provide such quotes, a comparable replacement determined by the Bank) display page 3750 (or such other display page on
the Dow Jones Markets Service System as may replace display page 3750) on the day that is two (2) Business Days prior to the first day of such Interest Period for an amount substantially similar to the amount of such Libor Rate Loan and having
a borrowing date and a maturity equal to such Interest Period by (ii) a number equal to 1.00 minus the Libor Rate Reserve Percentage. The Libor Rate may also be expressed by the following formula: 
  

			
	 Libor Rate =
	  	 Average of London interbank offered rates quoted by BBA or appropriate successor as shown on Dow Jones Markets Service display
page 3750

		  	1.00 – Libor Rate Reserve Percentage

  

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 The Libor Rate shall be adjusted with respect to any Libor Rate Loan that is outstanding on the effective date of any
change in the Libor Rate Reserve Percentage as of such effective date. The Bank shall give prompt notice to the Borrowers of the Libor Rate as determined or adjusted in accordance herewith, which determination shall be conclusive absent manifest
error. 
 “Libor Rate Loan” shall mean any Loan that bears interest with reference to the Libor Rate. 
 “Libor Rate Reserve Percentage” shall mean as of any day the maximum percentage in effect on such day, as prescribed by the Board of Governors
of the Federal Reserve System (or any successor) for determining the reserve requirements (including supplemental, marginal and emergency reserve requirements) with respect to eurocurrency funding (currently referred to as “Eurocurrency
Liabilities”). 
 “Lien” shall mean any mortgage, deed of trust, pledge, lien, security interest, charge or other encumbrance
or security arrangement of any nature including, but not limited to, any conditional sale or title retention arrangement, and any assignment, deposit arrangement or lease intended as, or having the effect of, security for Indebtedness. 

“Liquidity Ratio” shall mean, as of the date of determination, the sum of Domestic Cash and Accounts Receivable divided by Total
Liabilities, in each case determined and consolidated for the Borrowers and their Subsidiaries in accordance with GAAP. 
 “Loan”
or “Loans” shall mean, singularly or collectively, as the context may require, the Revolving Credit Loans and/or any other credit extended to the Borrowers by the Bank under this Agreement. 
 “Loan Account” shall mean that as set forth in Section 2.13 hereof. 
 “Loan Document” or “Loan Documents” shall mean, singularly or collectively as the context may require, (i) this Agreement,
(ii) the Notes, (iii) the Letters of Credit, (iv) the Letter of Credit Related Documents and (v) any and all other documents, instruments, certificates and agreements executed and delivered in connection with this Agreement, as
any of them may be amended, modified, extended or supplemented from time to time. 
 “Material Adverse Change” shall mean a
material adverse change in (a) the business, operations or condition (financial or otherwise) of the Borrowers and their Subsidiaries taken as a whole; (b) the ability of any Borrower or any Subsidiary of a Borrower to perform any of its
payment or other obligations under this Agreement or any other Loan Document to which it is a party; (c) the legality, validity or enforceability of the obligations of any Borrower or any Subsidiary of a Borrower under this Agreement or any
other Loan Document to which it is a party; or (d) the ability of the Bank to exercise its rights and remedies with respect to, or otherwise realize upon, any security for the Debt. 
 “Material Adverse Effect” shall mean a material adverse effect on (a) the business, operations or condition (financial or otherwise) of
the Borrowers and their Subsidiaries taken as a whole; (b) the ability of any Borrower or any Subsidiary of a Borrower to perform any of its payment or other obligations under this Agreement or any other Loan Document to which it is a

  

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 party; (c) the legality, validity or enforceability of the obligations of any Borrower or any Subsidiary of a
Borrower under this Agreement or any other Loan Document to which it is a party; or (d) the ability of the Bank to exercise its rights and remedies with respect to, or otherwise realize upon, any security for the Debt. 
 “Maximum Rate” shall mean that as set forth in Section 2.02(d)) hereof. 
 “Month” shall mean with respect to an Interest Period, the interval between the days in consecutive calendar months numerically corresponding
to the first (1st) day of such Interest Period. If any Interest Period begins on a day of a calendar month for
which there is no numerically corresponding day in the month in which such Interest Period is to end, the final month of such Interest Period shall be deemed to end on the last Business Day of such final month. 
 “Moody’s” shall mean Moody’s Investor Service, Inc. 
 “Note” or “Notes” shall mean singularly or collectively as the context may require, the Revolving Credit Note and any other note or notes of the Borrowers executed and delivered pursuant to this
Agreement, together with all extensions, renewals, refinancings or refundings in whole or in part, as amended, modified or supplemented from time to time. 
 “Notices” shall mean that as set forth in Section 8.04 hereof. 
 “Office”, when
used in connection with the Bank, shall mean its designated office located at One PNC Plaza, 249 Fifth Avenue, Pittsburgh, Pennsylvania 15222 or such other office of the Bank as the Bank may designate in writing from time to time. 
 “Official Body” shall mean any government or political subdivision or any agency, authority, bureau, central bank, board, commission,
department or instrumentality of either, or any court, tribunal, grand jury or arbitrator, in each case whether foreign or domestic. 
 “Operating Lease” shall mean any lease other than a Capital Lease. 
 “PBGC” shall mean the Pension Benefit
Guaranty Corporation established pursuant to Title IV of ERISA. 
 “Person” shall mean an individual, corporation, limited
liability company, partnership, joint venture, trust, or unincorporated organization or government or agency or political subdivision thereof. 
 “Plan” shall mean any deferred compensation program, including both single and multi-employer plans, subject to Title IV of ERISA and established and maintained for employees, officers or directors of a Borrower or any Subsidiary
or any ERISA Affiliate. 
 “Potential Default” shall mean any event or condition which with notice, passage of time or
determination by the Bank, or any combination of the foregoing, would constitute an Event of Default. 
  

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 “Prohibited Transaction” shall mean any transaction which is prohibited under Section 4975
of the Code or Section 406 of ERISA and not exempt under Section 4975 of the Code or Section 408 of ERISA. 
 “Property” shall mean all real property both owned and leased of the Borrowers. 
 “Purchase Money Security
Interest” shall mean Liens upon tangible personal property securing Indebtedness of a Borrower or deferred payments by a Borrower for the purchase of such tangible personal property. 
 “Regulated Substances” shall mean, without limitation, any substance, material or waste, regardless of its form or nature, defined under
Environmental Laws as a “hazardous substance,” “pollutant,” “pollution,” “contaminant,” “hazardous or toxic substance,” “extremely hazardous substance,” “toxic chemical,”
“toxic substance,” “toxic waste,” “hazardous waste,” “special handling waste,” “industrial waste,” “residual waste,” “solid waste,” “municipal waste,” “mixed
waste,” “infectious waste,” “chemotherapeutic waste,” “medical waste,” or “regulated substance” or any other material, substance or waste, regardless of its form or nature, which otherwise is regulated by
Environmental Laws. 
 “Remedial Action” shall mean any investigation, identification, preliminary assessment, characterization,
delineation, feasibility study, cleanup, corrective action, removal, remediation, risk assessment, fate and transport analysis, in situ treatment, containment, operation and maintenance or management in-place, control or abatement of or other
response actions to Regulated Substances and any closure or post-closure measures associated therewith. 
 “Reportable Event” shall
mean any of the events set forth in Section 4043(b) of ERISA or the regulations thereunder, except any such event as to which the provision for thirty (30) days notice to the PBGC is waived under applicable regulations. 
 “Required Deductions” shall mean that as set forth in Section 2.04 hereof. 
 “Revolving Credit Facility Commitment” shall mean that as set forth in Section 2.01(a) hereof. 
 “Revolving Credit Loan” or “Revolving Credit Loans” shall mean, singularly or collectively as the context may require, that as set
forth in Section 2.01(a) hereof. 
 “Revolving Credit Note” shall mean the First Amended and Restated Revolving Credit Note of
the Borrowers, dated of even date herewith, executed and delivered pursuant to Section 2.01(b) of this Agreement, together with all extensions, renewals, refinancings or refundings, in whole or in part, as such First Amended and Restated
Revolving Credit Note may be amended, modified or supplemented from time to time. 
 “Revolving Facility Usage” shall mean at any
time the sum of the Revolving Credit Loans outstanding and the Letters of Credit Outstanding. 
 “S&P” shall mean
Standard & Poor’s Corporation. 
  

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 “Safety Complaints” shall mean any (i) notice of non-compliance or violation, citation or
order relating in any way to any Safety Law; (ii) civil, criminal, administrative or regulatory investigation instituted by an Official Body relating in any way to any Safety Law; (iii) administrative, regulatory or judicial action, suit,
claim or proceeding instituted by any Person or Official Body or any written notice of liability or potential liability from any Person or Official Body, in either instance, setting forth allegations relating to or a cause of action for civil or
administrative penalties, criminal fines or penalties, or declaratory or equitable relief arising under any Safety Laws; or (iv) subpoena, request for information or other written notice or demand of any type issued by an Official Body pursuant
to any Safety Laws. 
 “Safety Filings and Records” shall mean all notices, reports, records, plans, applications, forms, logs,
programs, manuals or other filings or documents relating or pertaining to compliance with Safety Laws, including employee safety in the workplace, employee injuries or fatalities, employee training, or the protection of employees from exposure to
Regulated Substances which pursuant to Safety Laws or at the direction or order of any Official Body or the Borrowers either must submit to an Official Body or otherwise must maintain in their records. 
 “Safety Laws” shall mean the Occupational Safety and Health Act, 29 U.S.C. § 651 et seq., as amended, and any regulations promulgated
thereunder or any equivalent federal, state or local Law, each as amended, and any regulations promulgated thereunder or any other federal, state or local Law, each as amended, and any regulations promulgated thereunder, pertaining or relating to
the protection of employees from exposure to Regulated Substances in the workplace (but excluding workers compensation and wage and hour laws). 
 “Subsidiary” or “Subsidiaries” of a Person shall mean (i) any corporation or trust of which 50% or more (by number of shares or number of votes) of the outstanding capital stock or shares of beneficial interest
normally entitled to vote for the election of one or more directors or trustees (regardless of any contingency which does or may suspend or dilute the voting rights) is at such time owned directly or indirectly by such Person or one or more of such
Person’s Subsidiaries, (ii) any partnership of which such Person is a general partner or of which 50% or more of the partnership interests is at the time directly or indirectly owned by such Person or one or more of such Person’s
Subsidiaries, (iii) any limited liability company of which such Person is a member or of which 50% or more of the limited liability company interests is at the time directly or indirectly owned by such Person or one or more of such
Person’s Subsidiaries or (iv) any corporation, trust, partnership, limited liability company or other entity which is controlled or capable of being controlled by such Person or one or more of such Person’s Subsidiaries. 

“Tangible Net Worth” shall mean, as of the date of determination, the difference between (a) stockholders’ equity, minus
(b) any and all intangible assets; provided that, notwithstanding SFAS 123, 148 and APB 25, non-cash share issuance and share option compensation expense items shall not reduce Tangible Net Worth, in each case determined and Consolidated for
the Borrowers and their Subsidiaries in accordance with GAAP. 
 “Termination Event” shall mean (i) a Reportable Event,
(ii) the termination of a single employer Plan or the treatment of a single employer Plan amendment as the termination of such Plan under Section 4041 of ERISA, or the filing of a notice of intent to terminate a single employer Plan, or
(iii) the institution of proceedings to terminate a single employer Plan by the PBGC under Section 4042 of ERISA, or (iv) the appointment of a trustee to administer any single employer Plan. 
  

 - 13 - 

 “Total Liabilities” shall mean, as of the date of determination, the total liabilities of the
Borrowers and their Subsidiaries as determined on a Consolidated basis in accordance with GAAP. 
 “UCC” shall mean the Uniform
Commercial Code or other similar Law as in effect on the date of this Agreement in the Commonwealth of Pennsylvania and as amended from time to time. 
 “Unrestricted Domestic Cash and Cash Equivalents” shall mean cash and Cash Equivalents of the Borrowers which are unrestricted, accessible and denominated in U.S. Dollars and on deposit in an account of a
Borrower which is maintained at a domestic branch of a financial institution. 
 “USA Patriot Act” shall mean the Uniting and
Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001, Public Law 107-56, as the same has been, or shall hereafter be, renewed, extended, amended or replaced. 
 1.02 Construction and Interpretation. 
 (a) References to Borrowers. Each and every obligation of the Borrowers contained in this Agreement or any Loan Document, whether or not expressly stated, shall be the joint and several obligations of the Borrowers. Any and all
references to the Borrowers contained in any representation or covenant of the Borrowers hereunder shall be a representation or covenant with respect to each Borrower, both individually and collectively. 
 (b) Construction. Unless the context of this Agreement otherwise clearly requires, references to the plural include the singular, the singular the
plural, the part the whole and “or” has the inclusive meaning represented by the phrase “and/or”. References in this Agreement to “judgments” of the Bank include good faith estimates by the Bank (in the case of
quantitative judgments) and good faith beliefs by the Bank (in the case of qualitative judgments). The definition of any document or instrument includes all schedules, attachments and exhibits thereto and all renewals, extensions, supplements,
restatements and amendments thereof. “Hereunder”, “herein”, “hereto”, “hereof”, “this Agreement” and words of similar import refer to this entire document; “including” is used by way of
illustration and not by way of limitation unless the context clearly indicates to the contrary; and any action required to be taken by the Borrowers is to be taken promptly, unless the context clearly indicates to the contrary. 
 (c) Bank’s Discretion and Consent. Whenever the Bank is granted the right herein to act in its sole discretion or to grant or withhold
consent, such right shall be exercised in good faith. 
 (d) Accounting Principles. Except as otherwise provided in this Agreement,
all computations and determinations as to accounting or financial matters and all financial statements to be delivered pursuant to this Agreement shall be made and prepared in accordance with GAAP (including principals of consolidation, where
appropriate), and all accounting or financial terms shall have the meanings ascribed to such terms by GAAP; provided, however, that all accounting terms used in Section 5.14 (and all defined terms used in the definition of any accounting terms
used in Section 5.14) shall have the meaning given to such 
  

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 terms (and defined terms) under GAAP as in effect on the date hereof applied on a basis consistent with those used in
preparing the annual Consolidated financial statements of IGC and its Subsidiaries referred to in Section 3.08. In the event of any change after the date hereof in GAAP, and if such change would result in the inability to determine compliance
with the financial covenants set forth in Section 5.14 based upon IGC’s and its Subsidiaries’ regularly prepared financial statements by reason of the preceding sentence, then the parties hereto agree to endeavor, in good faith, to
agree upon an amendment to this Agreement that would adjust such financial covenants in a manner that would not affect the substance thereof, but would allow compliance therewith to be determined in accordance with IGC’s and its
Subsidiaries’ financial statements at that time. 
 ARTICLE II  
 THE CREDIT FACILITIES 
 2.01 The Revolving Credit Facility Commitment.

 (a) Revolving Credit Loans. Subject to the terms and conditions and relying upon the representations and warranties set forth in
this Agreement, the Notes and the other Loan Documents, the Bank agrees to make loans (a “Revolving Credit Loan” or the “Revolving Credit Loans”) to the Borrowers at any time or from time to time on or after the Closing Date and
to and including the Business Day immediately preceding the Expiration Date in an aggregate principal amount which, when combined with the aggregate Letters of Credit Outstanding, shall not exceed at any one time outstanding Thirty-Five Million and
00/100 Dollars ($35,000,000.00) (the “Revolving Credit Facility Commitment”). Within the limits of time and amounts set forth in this Section 2.01, and subject to the other provisions of this Agreement including, without limitation,
the Bank’s right to demand repayment of the Revolving Credit Loans upon the occurrence of an Event of Default, the Borrowers may borrow, repay and reborrow under this Section 2.01; provided, however, that if the Borrowers prepay any Libor
Rate Loan on a day other than the last day of the applicable Interest Period for such Libor Rate Loan, then the Borrowers shall comply with the terms and conditions of Section 2.11(c) with respect to such prepayment. 
 (b) Revolving Credit Note. The obligations of the Borrowers to repay the unpaid principal amount of the Revolving Credit Loans made to the
Borrowers by the Bank and to pay interest on the unpaid principal amount thereof will be evidenced in part by the Revolving Credit Note of the Borrowers, dated the Closing Date, in substantially the form of Exhibit “A” attached
hereto and made a part hereof, with the blanks appropriately filled. The executed Revolving Credit Note shall be delivered by the Borrowers to the Bank on the Closing Date. 
 (c) Making, Renewing or Converting of Revolving Credit Loans. Subject to the terms and conditions set forth in this Agreement and the other Loan
Documents, and provided that the Borrowers have satisfied all applicable conditions specified in Article IV hereof, the Bank shall make the proceeds of the Revolving Credit Loans available to the Borrowers which, as selected by the Borrowers
pursuant to this Section 2.01(c), shall be Base Rate Loans or Libor Rate Loans. In addition, subject to the terms and conditions set forth below, the Borrowers shall have the opportunity (x) to convert Base Rate Loans into Libor Rate
Loans, 
  

 - 15 - 

 (y) to convert Libor Rate Loans into Base Rate Loans or (z) to renew Libor Rate Loans as Libor Rate Loans for
additional Interest Periods. 
 (i) Each Revolving Credit Loan that is made as or converted (from a Libor Rate Loan) into a
Base Rate Loan shall be made or converted on such Business Day and in such amount as an Authorized Representative shall request by written notice received by the Bank no later than 10:00 a.m. (Pittsburgh, Pennsylvania time) on the Business Day prior
to the date of requested disbursement of or conversion into the requested Base Rate Loan. Subject to the terms and conditions of this Agreement, the Bank shall make the proceeds of the Base Rate Loan available to the Borrowers at the Bank’s
Office in immediately available funds not later than 2:00 p.m. (Pittsburgh, Pennsylvania time) on the date of requested disbursement. Unless an Authorized Representative shall provide the Bank with the required written notice to convert a Base Rate
Loan into a Libor Rate Loan on the third (3rd) Business Day prior to the date of requested conversion, such Base Rate Loan shall automatically renew as a Base Rate Loan. 
 (ii) Each Revolving Credit Loan that is made as, renewed as or converted (from a Base Rate Loan) into a Libor Rate Loan shall be made,
renewed or converted on such Business Day, in such amount (greater than or equal to Two Million Five Hundred Thousand and 00/100 Dollars ($2,500,000.00) provided, however, that any amount in excess of Two Million Five Hundred Thousand and 00/100
Dollars ($2,500,000.00) may only be in increments of Five Hundred Thousand and 00/100 Dollars ($500,000.00), and with such an Interest Period as an Authorized Representative shall request by written notice received by the Bank no later than 10:00
a.m. (Pittsburgh, Pennsylvania time) on the third (3rd) Business Day prior to the requested date of disbursement of, renewal of or conversion into the requested Libor Rate Loan. Subject to the terms and conditions of this Agreement, the Bank
shall make the proceeds of the Libor Rate Loan available to the Borrowers at the Bank’s Office in immediately available funds, no later than 2:00 p.m. (Pittsburgh, Pennsylvania time) on such borrowing date. In addition, in the event that the
Borrowers desire to renew a Libor Rate Loan for an additional Interest Period, an Authorized Representative shall provide the Bank with written notice thereof on the third (3rd) Business Day prior to the expiration of the applicable Interest
Period. In the event that an Authorized Representative fails to provide the Bank with the required written notice on the third (3rd) Business Day prior to the expiration of the applicable Interest Period for a Libor Rate Loan, unless repaid,
the Borrowers shall be deemed to have given written notice that such Libor Rate Loan shall be converted into a Base Rate Loan on the last day of the applicable Interest Period. Notwithstanding anything contained herein to the contrary, there shall
not be more than eight (8) Revolving Credit Loans outstanding at any time. Each written notice of any Libor Rate Loan shall be irrevocable and binding on the Borrowers and the Borrowers shall indemnify the Bank against any loss or expense
incurred by the Bank as a result of any failure by the Borrowers to consummate such transaction calculated as set forth in Section 2.11(c) hereof. 
 (d) Maximum Principal Balance of Revolving Credit Loans and Letters of Credit Outstanding. The sum of the aggregate principal amount of all Revolving Credit Loans 
  

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 outstanding and the Letters of Credit Outstanding shall not exceed the Revolving Credit Facility Commitment. The
Borrowers agree that if at any time the sum of the aggregate principal amount of all Revolving Credit Loans outstanding and the Letters of Credit Outstanding exceeds the Revolving Credit Facility Commitment (the “Excess Amount”), the
Borrowers shall promptly pay to the Bank such Excess Amount. If not sooner paid, the entire principal balance of all outstanding Revolving Credit Loans, together with all unpaid accrued interest thereon, and all other sums and costs owed to the Bank
by the Borrowers with respect to the Revolving Credit Loans shall be immediately due and payable on the Expiration Date, without notice, presentment or demand of any kind. 
 2.02 Interest Rates. 
 (a) Interest
on Revolving Credit Loans. Subject to the terms and conditions of this Agreement, (x) Base Rate Loans shall bear interest for each day at a rate per annum equal to the Base Rate, and (y) Libor Rate Loans shall bear interest for each
day during each applicable Interest Period at a rate per annum equal to the Libor Rate plus the applicable margin determined by reference to the Borrowers’ Revolving Facility Usage (the “Applicable Libor Margin”) as set forth below.

  

									
	 Tier
	  	 Revolving Facility
Usage
	  	 Applicable
 Libor Margin
	 	 	 Applicable
 L/C Fee Percentage
	 
	 I
	  	£$10,000,000.00	  	1.00	%	 	1.00	%
	 II
	  	>$10,000,000.00 £$20,000,000.00	  	1.50	%	 	1.50	%
	 III
	  	>$20,000,000.00 £$30,000,000.00	  	2.00	%	 	2.00	%
	 IV
	  	>$30,000,000.00	  	2.50	%	 	2.50	%

 (b) Interest Payments. The Borrowers shall pay to the Bank interest on the aggregate
outstanding balance of the Revolving Credit Loans that are Base Rate Loans, in arrears, on October 1, 2006 and on the first (1st) day of each successive calendar month thereafter through and including the Expiration Date. The Borrowers shall pay to the Bank interest on the unpaid principal balance of the Revolving Credit Loans that are Libor Rate Loans
on the earlier of (i) the last day of the applicable Interest Period for such Loan or (ii) for such Loans with an applicable Interest Period exceeding three (3) Months, on the three (3) Month anniversary of each Loan during the
period from the Closing Date through and including the Expiration Date. After maturity of any part of the Loans (whether upon the occurrence of an Event of Default, by acceleration or otherwise), interest on such part of the Loans shall be
immediately due and payable without notice, presentment or demand. If not sooner paid, the entire principal balance of all outstanding Loans, all unpaid accrued interest thereon and all other sums and costs owed to the Bank by the Borrowers pursuant
to the Loans shall be immediately due and payable on the Expiration Date, without notice, presentment or demand of any kind. 
  

 - 17 - 

 (c) Adjustment to Base Rate; Calculation of Interest and Fees. In the event of any change in the
Base Rate, the rate of interest applicable to each Base Rate Loan shall be adjusted to immediately correspond with such change; except any interest rate charged hereunder shall not exceed the Maximum Rate. Interest on Loans, unpaid fees and other
sums payable hereunder shall be computed on the basis of a year of three hundred sixty (360) days and paid for the actual number of days elapsed. 
 (d) Interest After Maturity or Default; Interest Laws. Upon the occurrence and during the continuance of an Event of Default, (i) the unpaid principal amount of the Loans or any portion thereof, accrued
interest thereon, any fees or any other sums payable hereunder shall thereafter until paid in full bear interest at a rate per annum equal to the Applicable Rate plus three percent (3.00%); (ii) each Libor Rate Loan shall automatically convert
into a Base Rate Loan at the end of the applicable Interest Period; and (iii) no Loans may be made as, renewed as or converted into a Libor Rate Loan. Notwithstanding any provisions to the contrary contained in this Agreement or any other Loan
Document, the Borrowers shall not be required to pay, and the Bank shall not be permitted to collect, any amount of interest in excess of the maximum amount of interest permitted by applicable Law (“Excess Interest”). If any Excess
Interest is provided for or determined by a court of competent jurisdiction to have been provided for in this Agreement or in any other Loan Document, then, in such event: (1) the provisions of this subsection shall govern and control;
(2) the Borrowers shall not be obligated to pay any Excess Interest; (3) any Excess Interest that the Bank may have received hereunder shall be, at the Bank’s option, (a) applied as a credit against the outstanding principal
balance of the Debt or accrued and unpaid interest (not to exceed the maximum amount permitted by Law), (b) refunded to the payor thereof, or (c) any combination of the foregoing; (4) the interest rate(s) provided for herein shall be
automatically reduced to the maximum lawful rate allowed from time to time under applicable Law (the “Maximum Rate”), and this Agreement and the other Loan Documents shall be deemed to have been and shall be, reformed and modified to
reflect such reduction; and (5) the Borrowers shall have no action against the Bank for any damages arising out of the payment or collection of any Excess Interest. Notwithstanding the foregoing, if for any period of time interest on any Debt
is calculated at the Maximum Rate rather than the Applicable Rate, and thereafter such Applicable Rate becomes less than the Maximum Rate, the rate of interest payable on such Debt shall remain at the Maximum Rate until the Bank shall have received
the amount of interest which the Bank would have received during such period on such Debt had the rate of interest not been limited to the Maximum Rate during such period. 
 2.03 Fees. 
 The Borrowers shall pay
to the Bank: 
 (a) A non-refundable commitment fee, on or before the Closing Date, in the amount set forth in that certain Summary of Terms
and Conditions for iGate Corporation dated May 9, 2006 (the “Commitment Fee”); and 
 (b) The Letter of Credit Commission
pursuant to Section 2.06 hereof. 
  

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 2.04 Payments. 
 All payments to be made in respect of principal, interest, fees or other amounts due from the Borrowers under this Agreement or under the Notes are payable by 12:00 noon (Pittsburgh, Pennsylvania time), on the day
when due, without presentment, demand, protest or notice of any kind, all of which are expressly waived, and an action for the payments will accrue immediately. All such payments must be made to the Bank at its Office in U.S. Dollars and in funds
immediately available at such Office, without setoff, counterclaim or other deduction of any nature. The Bank may in its discretion deduct such payments from the Borrowers’ demand or deposit accounts with the Bank on the due date. All such
payments shall be applied at the option of the Bank to accrued and unpaid interest, outstanding principal and other sums due under this Agreement in such order as the Bank, in its sole discretion, shall elect. All such payments shall be made
absolutely net of, without deduction or offset, and altogether free and clear of any and all present and future taxes, levies, deductions, charges and withholdings and all liabilities with respect thereto, excluding income and franchise taxes
imposed on the Bank under the Laws of the United States or any state or political subdivision thereof. If the Borrowers are compelled by Law to deduct any such taxes or levies (other than such excluded taxes) or to make any such other deductions,
charges, or withholdings (collectively, the “Required Deductions”), the Borrowers will pay to the Bank an additional amount equal to the sum of (i) the aggregate amount of all Required Deductions and (ii) the aggregate amount of
United States, federal or state income taxes required to be paid by the Bank in respect of the Required Deductions. 
 2.05 Agreement to
Issue Letters of Credit. 
 From time to time during the period from the Closing Date to the thirtieth (30th) day preceding the Expiration Date, subject to the further terms and conditions hereof, including those required in
connection with the making of Revolving Credit Loans, the Bank shall issue, renew or extend letters of credit (such Letters of Credit and the Existing Letters of Credit are collectively, the “Letters of Credit”) for the account of the
Borrowers in an amount not to exceed Five Million and 00/100 Dollars ($5,000,000.00) in the aggregate, as a subfacility of the Revolving Credit Facility Commitment; provided, however, that on any date that the Borrowers request the
issuance, renewal or extension of a Letter of Credit, and after giving effect to the Letter of Credit Face Amount of such Letter of Credit, the sum of the outstanding Revolving Credit Loans and Letters of Credit Outstanding shall not exceed the
Revolving Credit Facility Commitment. As of the date hereof, the Existing Letters of Credit are hereby deemed to be Letters of Credit issued and outstanding hereunder. 
 Each request for a Letter of Credit shall be delivered to the Bank no later than 10:00 a.m. (Pittsburgh, Pennsylvania time) on the third (3rd) Business Day, or such shorter period as may be agreed to by the Bank,
prior to the proposed date of issuance. Each such request shall be in a form acceptable to the Bank and shall specify the Letter of Credit Face Amount thereof, the account party, the beneficiary, the intended date of issuance, the expiry date
thereof, and the nature of the transaction to be supported thereby. All such Letters of Credit shall be issued by the Bank in accordance with its then current practice relating to the issuance of Letters of Credit including, but not limited to, the
execution and delivery to the Bank of applications and agreements required by the Bank and the payment by the Borrowers of all applicable fees required by Section 2.06 hereof. 
  

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 2.06 Letter of Credit Fees. 
 The Borrowers shall pay to the Bank (i) the Bank’s customary issuance fee with respect to each Letter of Credit issued hereunder, such fee to be
paid on the date of issuance of each Letter of Credit, (ii) the Bank’s standard amendment fees for each amendment of any Letter of Credit issued hereunder, such fee to be paid on the date of the amendment of such Letter of Credit, and
(iii) any out-of-pocket expenses and costs incurred by the Bank for the issuance of any Letter of Credit issued hereunder, such costs and expenses to be paid on demand. The Borrowers shall also pay to the Bank a fee (the “Letter of Credit
Commission”), based on a daily calculation equal to the amount of the Letters of Credit Outstanding on each day multiplied by the applicable percentage determined by reference to the Revolving Facility Usage as set forth in Section 2.02(a)
hereof (the “Applicable L/C Fee Percentage”). Such Letter of Credit Commission shall be payable quarterly in arrears beginning on October 1, 2006 and continuing on the first (1st) day of each January, April, July and October thereafter and on the Expiration Date. Notwithstanding the foregoing, after the occurrence and during the
continuance of an Event of Default, the Letter of Credit Commission, as calculated above, shall be increased by three percent (3.0%) per annum. 
 2.07 Payments and Nature of Borrowers’ Obligations Under Letters of Credit. 
 (a) Upon a draw
under any Letter of Credit, the Borrowers shall immediately reimburse the Bank for such drawing under a Letter of Credit. If (i) the Borrowers shall not have immediately reimbursed the Bank for such drawing under such Letter of Credit,
(ii) the Bank must for any reason return or disgorge such reimbursement or (iii) the Borrowers are required to make a payment under Section 7.02(a) hereof and fails to make such payment, then the amount of each unreimbursed drawing
under such Letter of Credit and payment required to be made under Section 7.02(a) hereof shall automatically be converted into a Revolving Credit Loan which shall be a Base Rate Loan made on the date of such drawing for all purposes of this
Agreement. 
 (b) The Borrowers’ obligations to the Bank under any Letter of Credit or Letter of Credit Related Documents are absolute,
unconditional and irrevocable, and shall be paid and performed in accordance with the terms hereof and thereof irrespective of any act, omission, event or condition, including, without limitation (i) the form of, any lack of power or authority
of any signer of, or the lack of validity, sufficiency, accuracy, enforceability or genuineness of (or any defect in or forgery of any signature or endorsement on) any draft, demand, document, certificate or instrument presented in connection with
any Letter of Credit, or any fraud or alleged fraud in connection with any Letter of Credit or any obligation underlying any Letter of Credit, in each case, even if the Bank or any of its correspondents have been notified thereof; (ii) any
claim of breach of warranty that might be made by a Borrower or the Bank against any beneficiary of a Letter of Credit, or the existence of any claim, set off, recoupment, counterclaim, cross-claim, defense, or other right that a Borrower may at any
time have against any beneficiary, any successor beneficiary, any transferee or assignee of the proceeds of a Letter of Credit, the Bank or any correspondent or agent of the Bank, or any other person, however arising; (iii) any acts or
omissions by, or the solvency of, any beneficiary of any Letter of Credit, or any other person having a role in any transaction or obligation relating to a Letter of Credit; (iv) any failure by the Bank to issue any Letter of Credit in the form
requested by a Borrower, unless the Bank receives written notice from such Borrower of such failure 
  

 - 20 - 

 within three (3) Business Days after the Bank shall have furnished such Borrower (by facsimile transmission or
otherwise) a copy of such Letter of Credit and such error is material; and (v) any action or omission (including failure or compulsion to honor a presentation under any Letter of Credit) by the Bank or any of its correspondents in connection
with a Letter of Credit, draft or other demand for payment, document, or any property relating to a Letter of Credit, and resulting from any censorship, Law, regulation, order, control, restriction, or the like, rightfully or wrongly exercised by
any Official Body, or from any other cause beyond the reasonable control of the Bank or any of its correspondents, or for any loss or damage to such Borrower or to anyone else, or to any property of such Borrower or anyone else, resulting from any
such action or omission. 
 (c) The Bank is authorized to honor any presentation under a Letter of Credit without regard to, and without any
duty on the Bank’s part to inquire into, any transaction or obligation underlying such Letter of Credit, or any disputes or controversies between a Borrower and any beneficiary of a Letter of Credit, or any other person, notwithstanding that
the Bank may have assisted a Borrower in the preparation of the wording of any Letter of Credit or any Letter of Credit Documents related thereto required to be presented thereunder or that the Bank may be aware of any underlying transaction or
obligation or be familiar with any of the parties thereto. 
 (d) Each Borrower agrees that any action or omission by the Bank or any of its
correspondents in connection with any Letter of Credit or presentation thereunder shall be binding on such Borrower and shall not result in any liability of the Bank or any of its correspondents to such Borrower in the absence of the gross
negligence or willful misconduct of the Bank. Without limiting the generality of the foregoing, the Bank and each of its correspondents (i) may rely on any oral or other communication believed in good faith by the Bank or such correspondent to
have been authorized or given by or on behalf of a Borrower; (ii) may honor any presentation if the documents presented appear on their face substantially to comply with the terms and conditions of the relevant Letter of Credit; (iii) may
honor a previously dishonored presentation under a Letter of Credit, whether such dishonor was pursuant to a court order, to settle or compromise any claim of wrongful dishonor, or otherwise, and shall be entitled to reimbursement to the same extent
as if such presentation had initially been honored, together with any interest paid by the Bank; (iv) may honor any drawing that is payable upon presentation of a statement advising negotiation or payment, upon receipt of such statement (even
if such statement indicates that a draft or other document is being separately delivered), and shall not be liable for any failure of any such draft or other document to arrive, or to conform in any way with the relevant Letter of Credit; and
(v) may pay any paying or negotiating bank claiming that it rightfully honored under the Laws or practices of the place where such bank is located. In no event shall the Bank be liable to any Borrower for any indirect, consequential,
incidental, punitive, exemplary or special damages or expenses (including without limitation attorneys’ fees), or for any damages resulting from any change in the value of any property relating to a Letter of Credit. 
 (e) If a Borrower or any other person seeks to delay or enjoin the honor by the Bank of a presentation under a Letter of Credit, the Bank shall have no
obligation to delay or refuse to honor the presentation until validly so ordered by a court of competent jurisdiction. 
  

 - 21 - 

 2.08 Period of Issuance and Term of Letters of Credit. 
 The term of any Letter of Credit issued, renewed or extended by the Bank for the account of the Borrowers hereunder shall expire not less than thirty
(30) days prior to the Expiration Date. 
 2.09 Booking of Libor Rate Loans. 
 The Bank may make, carry or transfer Libor Rate Loans at, to or for the account of, any of its branch offices or the office of an affiliate of the Bank;
provided, however, that no such action shall result in increased liability or cost to the Borrowers, including any liability or cost pursuant to Section 2.11 or 2.12 hereof. 
 2.10 Assumptions Concerning Funding of Libor Rate Loans. 
 Calculation of all amounts payable to the Bank under Section 2.11(c) shall be made as though the Bank had actually funded its relevant Libor Rate Loan through the purchase of a Libor deposit bearing interest at
the Libor Rate in an amount equal to the amount of that Libor Rate Loan and having maturity comparable to the relevant Interest Period and through the transfer of such Libor deposit from an offshore office to a domestic office in the United States
of America; provided, however, that the Bank may fund each of its Libor Rate Loans in any manner it sees fit and the foregoing assumption shall be utilized only for the calculation of amounts payable under Section 2.11(c). 
 2.11 Additional Costs. 
 (a) If, due
to either (i) the introduction of, or any change in, or in the interpretation of, any Law or (ii) the compliance with any guideline or request from any central bank or other Official Body (whether or not having the force of Law), there
shall be any increase in the cost to, or reduction in income receivable by, the Bank of making, funding or maintaining Loans (or commitments to make the Loans), then the Borrowers shall from time to time, upon demand by the Bank, pay to the Bank
additional amounts sufficient to reimburse the Bank for any such additional costs or reduction in income. A certificate of the Bank submitted to the Borrowers in good faith as to the amount of such additional costs shall be conclusive and binding
for all purposes, absent manifest error. Within five (5) Business Days after the Bank notifies the Borrowers of any such additional costs pursuant to this Section 2.11(a), the Borrowers may either (A) prepay in full all Loans of any
types so affected then outstanding, together with interest accrued thereon to the date of such prepayment or (B) convert all Loans of any type so affected then outstanding into Loans of any other type not so affected upon not less than four
(4) Business Days’ notice to the Bank. If any such prepayment or conversion of any Libor Rate Loan occurs on any day other than the last day of the applicable Interest Period for such Loan, the Borrowers also shall pay to the Bank such
additional amounts as set forth in Section 2.11(c). 
 (b) If either (i) the introduction of, or any change in, or in the
interpretation of, any Law or (ii) the compliance with any guideline or request from any central bank or other Official Body (whether or not having the force of Law), affects or would affect the amount of capital required or expected to be
maintained by the Bank or any corporation controlling the Bank and the Bank determines that the amount of such capital is increased by or based upon the existence of the Loans (or commitment to make the Loans) and other extensions 
  

 - 22 - 

 of credit (or commitments to extend credit) of similar type, then, upon demand by the Bank, the Borrowers shall pay to
the Bank from time to time as specified by the Bank, additional amounts sufficient to compensate the Bank in the light of such circumstances, to the extent that the Bank reasonably determines such increase in capital to be allocable to the existence
of the Bank’s Loans (or commitment to make the Loans). A certificate of the Bank in good faith submitted to the Borrowers as to such amounts shall be conclusive and binding for all purposes, absent manifest error. Within five (5) Business
Days after the Bank provides such certificate to the Borrowers of any such additional costs pursuant to this Section 2.11(b), the Borrowers may either (A) prepay in full all Loans of any types so affected then outstanding, together with
interest accrued thereon to the date of such prepayment or (B) convert all Loans of any type so affected then outstanding into Loans of any other type not so affected upon not less than four (4) Business Days’ notice to the Bank. If
any such prepayment or conversion of any Libor Rate Loan occurs on any day other than the last day of the applicable Interest Period for such Loan, the Borrowers also shall pay to the Bank such additional amounts as set forth in
Section 2.11(c). 
 (c) If the Borrowers shall prepay any Libor Rate Loan on a day other than the last day of the applicable Interest
Period for such Loan (whether such prepayment is permitted by (i) this Section 2.11 or Section 2.12, (ii) as a result of the failure by the Borrowers to consummate a transaction after providing notice as set forth in
Section 2.01(c), (iii) otherwise permitted by the Bank or (iv) otherwise permitted or required under the terms of this Agreement), the Borrowers shall pay to the Bank on demand such additional amounts as are sufficient to indemnify
the Bank against any reasonable loss, cost or expense incurred by the Bank as a result of such prepayment including, without limitation, any loss (including loss of anticipated profits), costs or expense incurred by reason of the liquidation or
reemployment of deposits or other funds acquired by the Bank to fund such Loan, and a certificate as to the amount of any such loss, cost or expense submitted by the Bank to the Borrowers in good faith shall be conclusive and binding for all
purposes, absent manifest error. 
 2.12 Illegality; Impracticability. 
 Notwithstanding any other provision contained in this Agreement, if: (a) it is unlawful, or any central bank or other Official Body shall determine
that it is unlawful, for the Bank to perform its obligations hereunder to make or continue Loans hereunder; or (b) on any date on which a Libor Rate would otherwise be set, the Bank shall have in good faith determined (which determination shall
be conclusive absent manifest error) that (i) adequate and reasonable means do not exist for ascertaining a Libor Rate, (ii) a contingency has occurred which materially and adversely affects the interbank markets, or (iii) the
effective cost to the Bank of funding a proposed Libor Rate Loan exceeds the Libor Rate then (y) upon notice thereof by the Bank to the Borrowers, the obligation of the Bank to make or continue a Loan of a type so affected shall thereafter be
an obligation to make Base Rate Loans whenever any written notice requests any type of Loans so affected and (z) within five (5) Business Days after demand therefor by the Bank to the Borrowers, the Borrowers shall (i) forthwith
prepay in full all Loans of the type so affected then outstanding, together with interest accrued thereon or (ii) request that the Bank, upon five (5) Business Days’ notice, convert all Loans of the type so affected then outstanding
into Loans of a type not so affected. If any such prepayment or conversion of any Libor Rate Loan occurs on any day other than the last day of the applicable Interest Period for such Libor Rate Loan, the Borrowers also shall pay to the Bank such
additional amounts as set forth in Section 2.11(c). 
  

 - 23 - 

 2.13 Loan Account. 
 The Bank shall open and maintain in its books and records, including computer records, in accordance with its customary procedures, a loan account (the “Loan Account”) in the Borrowers’ names in which
shall be recorded the date and amount of each Loan made by the Bank and the date and amount of each payment and prepayment in respect thereof. The Bank shall record in the Loan Account the principal amount of the Loans owing to the Bank from time to
time. Except in the case of manifest error in computation, the Loan Account will be conclusive and binding on the Borrowers as to the accuracy of the information contained therein. Failure by the Bank to make any such notation or record shall not
affect the obligations of the Borrowers to the Bank with respect to the Loans. 
 2.14 Estoppel. 
 As further consideration for the entry of the Bank into this Agreement, the Borrowers hereby represent and warrant that they do not presently have any
claims or actions of any kind at law or at equity against the Bank arising out of or in any way relating to the Existing Loan Agreement or any related documents with respect thereto, the transactions referenced in or contemplated by this Agreement
or any acts, transactions or events that are or were the subject matter of any other prior loans, agreements or guarantees involving the Borrowers or the Bank (excluding claims for amounts on deposit). 
 ARTICLE III  
 REPRESENTATIONS AND
WARRANTIES 
 The Borrowers, on behalf of themselves and on behalf of each of their Subsidiaries, represent and warrant to the Bank that: 
 3.01 Organization and Qualification. 
 IGC, IGI and IGMI are each a corporation duly organized, validly existing and in good standing under the Laws of the Commonwealth of Pennsylvania. GFSN is a corporation duly organized, validly existing and in good standing under the Laws of
the State of Nevada. Each Borrower is duly qualified or licensed to do business as a foreign corporation and is in good standing in all jurisdictions in which the ownership of its properties or the nature of its activities or both makes such
qualification or licensing necessary except to the extent that the failure to be so qualified or licensed would not have a Material Adverse Effect. Each Subsidiary of a Borrower is duly organized, validly existing and in good standing under the Laws
of its jurisdiction of incorporation or organization, as the case may be, and is duly qualified or licensed to do business as a foreign entity and is in good standing in all jurisdictions in which the ownership of its properties or the nature of its
activities or both makes such qualification or licensing necessary except to the extent that the failure to be so qualified or licensed would not have a Material Adverse Effect. 
  

 - 24 - 

 3.02 Authority; Power to Carry on Business; Licenses. 
 Each Borrower has the power and authority to make the borrowings provided for herein, to execute and deliver the Notes in evidence of such borrowings and
the other Loan Documents and all such action has been duly and validly authorized by all necessary proceedings on such Borrower’s part. The Borrowers and their Subsidiaries have all requisite power and authority to own and operate their
properties and to carry on their businesses as now conducted. The Borrowers and their Subsidiaries have all licenses, permits, consents and governmental approvals or authorizations necessary to carry on their businesses as now conducted. 

3.03 Execution and Binding Effect. 
 Each of the Loan Documents has been duly and validly executed and delivered by the Borrowers and each such document or agreement constitutes a legal, valid and binding obligation of the Borrowers, enforceable in accordance with its terms
except as such enforceability may be limited by (i) bankruptcy, insolvency, reorganization, moratorium or similar Laws of general applicability affecting the enforcement of creditors’ rights and (ii) the application of general
principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at Law). 
 3.04 Absence of
Conflicts. 
 Neither the execution and delivery of this Agreement, the Notes or the other Loan Documents, the consummation of the
transactions contemplated in any of them, nor the performance of or compliance with the terms and conditions thereof will (a) violate applicable material Law, (b) conflict with or result in a breach of or a default under the articles of
incorporation or bylaws of any Borrower or any material agreement or instrument to which any Borrower or any Subsidiary of a Borrower is a party or by which it or any of its properties (now owned or acquired in the future) may be subject or bound or
(c) result in the creation or imposition of any Lien upon any property (owned or leased) of any Borrower or any Subsidiary of a Borrower. 
 3.05 Authorizations and Filings. 
 No authorization, consent, approval, license, exemption or other action by, and no
registration, qualification, designation, declaration or filing with, any Official Body is or will be necessary or advisable in connection with the execution and delivery of this Agreement or the other Loan Documents, the consummation of the
transactions contemplated herein or therein, or the performance of or compliance with the terms and conditions hereof or thereof. 
 3.06
Officers and Directors; Business. 
 Schedule 3.06 to this Agreement sets forth, as of the Closing Date, (i) the officers
and directors of each Borrower, and (ii) a description of the business of each of the Borrowers as presently conducted and as presently planned to be conducted. 
  

 - 25 - 

 3.07 Title to Property. 
 Each of the Borrowers and their Subsidiaries have good and marketable title in fee simple to all real property purported to be owned by it and good and
marketable title to all other property (whether personal, intangible, mixed or otherwise) purported to be owned by it, including that reflected in the most recent financial information referred to in Section 3.08 hereof or submitted to the Bank
pursuant to Section 5.01 of this Agreement (except as sold or otherwise disposed of in the ordinary course of business), subject only to Liens permitted by Section 6.01 of this Agreement. 
 3.08 Financial Information. 
 The
financial information provided by the Borrowers to the Bank as of the Closing Date is accurate and complete and has been prepared in accordance with GAAP consistently applied. The Borrowers have made full and true disclosure of all pertinent
financial and other material information in connection with the transactions contemplated hereby. 
 3.09 Taxes. 
 All tax returns required to be filed by the Borrowers and their Subsidiaries have been properly prepared, executed and filed. Except as described in
Schedule 3.09 to this Agreement, all taxes, assessments, fees and other governmental charges upon the Borrowers and their Subsidiaries or upon any of their properties, income, sales or franchises which are due and payable have been paid. The
reserves and provisions for taxes on the books of the Borrowers and their Subsidiaries are adequate for all open years and for their current fiscal period. Except as described in Schedule 3.09 to this Agreement, no Borrower knows of any proposed
additional assessment or basis for any assessment for additional taxes (whether or not reserved against). 
 3.10 Contracts.

 No Borrower nor any Subsidiary of a Borrower is in default in the performance, observance or fulfillment of any of the obligations,
covenants or conditions contained in any material contractual obligation of such Borrower or such Subsidiary, and no condition exists which, with the giving of notice or the lapse of time or both, would constitute such a default. 
 3.11 Litigation. 
 Except as described
in Schedule 3.11 to this Agreement, there is no pending, contemplated or, to the Borrowers’ knowledge, threatened action, suit or proceeding by or before any Official Body against or affecting the Borrowers or their Subsidiaries.

 3.12 Laws. 
 No
Borrower nor any Subsidiary of a Borrower is in violation of any Law, which violation could have a Material Adverse Effect. 
  

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 3.13 ERISA. 
 (a) Except as described in Schedule 3.13 to this Agreement, each Plan has been and will be maintained and funded in all material respects in accordance with its terms and with all provisions of ERISA and other
applicable Laws; (b) no Reportable Event has occurred and is continuing with respect to any Plan; (c) no liability to the PBGC has been incurred with respect to any Plan, other than for premiums due and payable; (d) no Plan has been
terminated, no proceedings have been instituted to terminate any Plan, and there exists no intent to terminate or institute proceedings to terminate any Plan; (e) no withdrawal, either complete or partial, has occurred or commenced with respect
to any multi-employer Plan, and there exists no intent to withdraw either completely or partially from any multi-employer Plan; and (f) there has been no cessation of, and there is no intent to cease, operations at a facility or facilities
where such cessation could reasonably be expected to result in a separation from employment of more than twenty percent (20%) of the total number of employees who are participants under a Plan. 
 3.14 Patents, Licenses, Franchises. 
 The Borrowers and their Subsidiaries own or possess the legal right to use all of the patents, trademarks, service marks, trade names, copyrights, licenses, franchises and permits and rights with respect to the foregoing necessary to own
and operate their properties and to carry on their businesses as presently conducted and as presently planned to be conducted without conflict with the rights of others. 
 3.15 Environmental Matters. 
 Except as set forth in Schedule 3.15 attached hereto and made a
part hereof: 
 (a) No Borrower nor any Subsidiary of a Borrower is in violation of any Environmental Laws or any rule or regulation
promulgated pursuant thereto; 
 (b) No activity of a Borrower or a Subsidiary of a Borrower at the Property is being or has been conducted
in violation of any Environmental Law and, to each Borrower’s knowledge, no activity of any prior owner, operator or occupant of the Property was conducted in violation of any Environmental Law that in either case would reasonably be expected
to have a Material Adverse Effect; 
 (c) There are no Regulated Substances present on, in, under, or emanating from, or emanating to, the
Property or any portion thereof in violation of any Environmental Law which would reasonably be expected to have a Material Adverse Effect; 
 (d) Each Borrower and each Subsidiary of a Borrower has all Environmental Permits except for any such Environmental Permits the absence of which whether individually or in the aggregate is not reasonably likely to have a Material Adverse
Effect and all such Environmental Permits are in full force and effect and such Borrower’s or such Subsidiary’s operations at the Property are conducted in compliance with the terms and conditions of such Environmental Permits and no
Borrower nor any Subsidiary of a Borrower has received any written notice from an Official Body that such Official Body has or intends to suspend, revoke or adversely alter, whether in whole or in part, any such Environmental Permit; 
  

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 (e) Each Borrower and each Subsidiary of a Borrower has submitted to an Official Body and/or maintains,
as required, all Environmental Records; 
 (f) No structures, improvements, equipment, fixtures, impoundments, pits, lagoons or aboveground
or underground storage tanks located on any Property contain or use, except in compliance in all material respects with Environmental Laws and Environmental Permits, Regulated Substances or otherwise are operated or maintained except in compliance
with Environmental Laws and Environmental Permits. To the knowledge of each Borrower, no structures, improvements, equipment, fixtures, impoundments, pits, lagoons or aboveground or underground storage tanks of prior owners, operators or occupants
of any Property contained or used Regulated Substances, except in compliance in all material respects with Environmental Laws, Regulated Substances or otherwise were operated or maintained by any such prior owner, operator or occupant of any
Property except in compliance with Environmental Laws; 
 (g) No facility or site to which a Borrower or a Subsidiary of a Borrower, either
directly or indirectly by a third party, has sent Regulated Substances for storage, treatment, disposal or other management has been or is being operated in violation of Environmental Laws or pursuant to Environmental Laws is identified or proposed
to be identified on any list of contaminated properties or other properties which pursuant to Environmental Laws are the subject of an investigation, cleanup, removal, remediation or other response action by an Official Body; 
 (h) No portion of the Property is identified or proposed to be identified on any list of contaminated properties or other properties which pursuant to
Environmental Laws are the subject of an investigation or remediation action by an Official Body, nor is any property adjoining or in the proximity of the Property identified or proposed to be identified on any such list; 
 (i) To the knowledge of each Borrower, no portion of any Property constitutes an Environmentally Sensitive Area; 
 (j) No Lien or other encumbrance authorized by Environmental Laws exists against any Property and no Borrower has reason to believe that such a Lien or
encumbrance may be imposed; 
 (k) Neither the transaction contemplated by the Loan Documents nor any other transaction involving the sale,
transfer or exchange of any Property will trigger or has triggered any obligation under any applicable Environmental Laws to make a filing, provide a notice, provide other disclosure or take any other action, or in the event that any such
transaction-triggered obligation does arise or has arisen under any applicable Environmental Laws, all such action required thereby has been taken in compliance with applicable Environmental Laws; 
 (l) The activities and operations of each Borrower and each Subsidiary of a Borrower are being conducted in material compliance with applicable Safety
Laws; 
 (m) No Borrower nor any Subsidiary of a Borrower has received any Safety Complaints and, to the knowledge of each Borrower, no
Safety Complaints are being threatened and no Borrower has reason to believe that a Safety Complaint might be received or instituted; and 
  

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 (n) Each Borrower and each Subsidiary of a Borrower has submitted to an Official Body and/or maintains in
its files, as applicable, all Safety Filings and Records. 
 3.16 Use of Proceeds. 
 The Borrowers shall use the proceeds of the Loans (i) for Acquisitions and (ii) for working capital and general corporate purposes. 

3.17 Margin Stock. 
 The Borrowers
will not borrow under this Agreement for the purpose of buying or carrying any “margin stock”, as such term is used in Regulation U and related regulations of the Board of Governors of the Federal Reserve System, as amended from time to
time. No Borrower owns any “margin stock”. No Borrower is engaged in the business of extending credit to others for such purpose, and no part of the proceeds of any borrowing under this Agreement will be used to purchase or carry any
“margin stock” or to extend credit to others for the purpose of purchasing or carrying any “margin stock”. 
 3.18 No
Event of Default; Compliance with Agreements. 
 No event has occurred and is continuing and no condition exists which constitutes an
Event of Default or Potential Default. No Borrower is (i) in violation of any term of its articles of incorporation or bylaws, or (ii) in default under any agreement, lease or instrument to which it is a party or by which it or any of its
properties (owned or leased) may be subject or bound. 
 3.19 No Material Adverse Change. 
 Since the date of the most recent financial statements referred to in Section 3.08 hereof, there has been no Material Adverse Change. 
 3.20 Labor Controversies. 
 There are
no labor controversies pending or, to the best knowledge of the Borrowers, threatened, against any Borrower or any Subsidiary of a Borrower which, if adversely determined, would have a Material Adverse Effect. 
 3.21 Solvency. 
 After the making of
the Loans, each Borrower (i) will be able to pay its debts as they become due, (ii) will have funds and capital sufficient to carry on its business and all businesses in which it is about to engage, and (iii) will own property having
a value at both fair valuation and at fair saleable value in the ordinary course of its business greater than the amount required to pay its debts as they become due. No Borrower was insolvent immediately prior to the date of this 
  

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 Agreement and no Borrower will be rendered insolvent by the execution and delivery of this Agreement, the borrowing
hereunder and/or the consummation of any transactions contemplated by this Agreement or any of the other Loan Documents. 
 3.22
Subsidiaries. 
 Schedule 3.22 to this Agreement sets forth each Subsidiary of the Borrowers, the authorized and outstanding
capital stock (or other equity interests) of such Subsidiary and the outstanding capital stock (or other equity interests) of such Subsidiary which is owned by a Borrower or any Subsidiary of a Borrower. 
 3.23 Governmental Regulation. 
 No
Borrower is subject to regulation under the Public Utility Holding Company Act of 1935, the Federal Power Act or the Investment Company Act of 1940 or to any federal or state statute or regulation limiting its ability to incur Indebtedness for
borrowed money. 
 3.24 Accurate and Complete Disclosure; Continuing Representations and Warranties. 
 No representation or warranty made by the Borrowers under this Agreement or the other Loan Documents and no statement made by the Borrowers or any
Subsidiary of a Borrower in any financial statement (furnished pursuant to Sections 3.08 or 5.01 or otherwise), certificate, report, exhibit or document furnished by the Borrowers to the Bank pursuant to or in connection with this Agreement is false
or misleading in any material respect (including by omission of material information necessary to make such representation, warranty or statement not misleading). No Borrower is aware of any facts which have not been disclosed to the Bank in writing
by or on behalf of the Borrowers which would have a Material Adverse Effect. The representations and warranties set forth herein are to survive the delivery of the Loan Documents, the making of the Loans and the issuance of the Letters of Credit
hereunder. 
 3.25 Anti-Terrorism Laws. 
 (a) To the best of Borrowers’ knowledge, no Borrower nor any Affiliate of a Borrower, is in violation of any Anti-Terrorism Law or engages in or conspires to engage in any transaction that evades or avoids, or
has the purpose of evading or avoiding, or attempts to violate, any of the prohibitions set forth in any Anti-Terrorism Law. 
 (b) To the
best of Borrowers’ knowledge, no Borrower, nor any Affiliate of a Borrower, or its respective agents acting or benefiting in any capacity in connection with the Loans or other transactions hereunder, is any of the following (each a
“Blocked Person”): 
 (i) a Person that is listed in the annex to, or is otherwise subject to the provisions of,
the Executive Order No. 13224; 
 (ii) a Person owned or controlled by, or acting for or on behalf of, any Person that
is listed in the annex to, or is otherwise subject to the provisions of, the Executive Order No. 13224; 
  

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 (iii) a Person with which the Bank is prohibited from dealing or otherwise engaging in
any transaction by any Anti-Terrorism Law; 
 (iv) a Person that commits, threatens or conspires to commit or supports
“terrorism” as defined in the Executive Order No. 13224; 
 (v) a Person that is named as a “specially
designated national” on the most current list published by the U.S. Treasury Department Office of Foreign Asset Control at its official website or any replacement website or other replacement official publication of such list; or 
 (vi) a Person who is affiliated or associated with a person or entity listed above. 
 (c) To the best of Borrowers’ knowledge, no Borrower nor, to the knowledge of any Borrower, any of its agents acting in any capacity in connection
with the Loans or other transactions hereunder (i) conducts any business or engages in making or receiving any contribution of funds, goods or services to or for the benefit of any Blocked Person, or (ii) deals in, or otherwise engages in
any transaction relating to, any property or interests in property blocked pursuant to the Executive Order No. 13224. 
 ARTICLE IV 

 CONDITIONS OF LENDING AND ISSUANCE OF LETTERS OF CREDIT 
 The obligation of the Bank to make any Loan or issue any Letter of Credit is subject to the satisfaction of the following conditions: 
 4.01 Representations and Warranties; Events of Default and Potential Defaults. 
 The representations
and warranties contained in Article III shall be true and correct on and as of the date of each Loan and the issuance of each Letter of Credit with the same effect as though made on and as of each such date. On the date of any Loan and the issuance
of any Letter of Credit, no Event of Default and no Potential Default shall have occurred and be continuing or exist or shall occur or exist after giving effect to the Loan to be made or Letter of Credit to be issued on such date. Each request by
the Borrowers for any Loan or the issuance of any Letter of Credit shall constitute a representation and warranty by the Borrowers that the conditions set forth in this Section 4.03 have been satisfied as of the date of such request. The
failure of the Bank to receive notice from the Borrowers to the contrary before such Loan is made or such Letter of Credit is issued shall constitute a further representation and warranty by the Borrowers that the conditions referred to in this
Section 4.01 have been satisfied as of the date such Loan is made or such Letter of Credit is issued. 
 4.02 Loan Documents.

 On the Closing Date, the Loan Documents, satisfactory in terms, form and substance to the Bank, shall have been executed and delivered to
the Bank and shall be in effect and all filings contemplated thereby shall have been made. The Borrowers shall also deliver such other instruments, documents and certificates as the Bank or its counsel shall reasonably require. 
  

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 4.03 Other Documents and Conditions. 
 On or before the Closing Date, the following documents and conditions shall have been delivered to the Bank or satisfied by or on behalf of the Borrowers:

 (a) Certified Copies of Organizational Documents. Copies of the articles of incorporation of IGC, IGI and IGMI certified by the
Secretary of State of the Commonwealth of Pennsylvania. Copies of the articles of incorporation of GFSN certified by the Secretary of State of the State of Nevada. 
 (b) Good Standing Certificates. Good Standing Certificates of IGC, IGI and IGMI from the Secretary of State of the Commonwealth of Pennsylvania. Certificate of Existence of GFSN from the Secretary of State of
the State of Nevada and a Good Standing Certificate from the Secretary of State of the Commonwealth of Pennsylvania. 
 (c) Tax Lien
Certificates. Tax Lien Certificates of IGC, IGI, IGMI and GFSN from the Department of Revenue of the Commonwealth of Pennsylvania. 
 (d)
Proceedings and Incumbency. Certificates in form and substance satisfactory to the Bank, dated the Closing Date and signed on behalf of each Borrower by the Secretary of such Borrower, certifying as to (i) true copies of the articles of
incorporation and bylaws of such Borrower, (ii) the resolutions of the board of directors of such Borrower authorizing the execution and delivery of this Agreement and the other Loan Documents, (iii) the names, true signatures and
incumbency of the officers of such Borrower authorized to execute and deliver the Loan Documents, (iv) the exact legal name of such Borrower, (v) the organizational identification number of such Borrower, (vi) the tax identification
number of such Borrower and (vii) a list of all fictitious or trade names of such Borrower. The Bank may conclusively rely on such certification unless and until a later certificate revising the prior certificate has been furnished to the Bank.

 (e) Financial Statements. Financial statements in form and substance satisfactory to the Bank, as described in Section 3.08 of
this Agreement. 
 (f) Insurance. Evidence, in form and substance satisfactory to the Bank, that the business and all assets of the
Borrowers are adequately insured. 
 (g) Lien Searches. Copies of record searches (including UCC searches, and with respect to IGC
judgments, suits, bankruptcy, taxes and other lien searches conducted in each Borrower’s name at the state level in each Borrower’s jurisdiction of incorporation) evidencing that no Liens exist against the Borrowers except those Liens
permitted pursuant to Section 6.01 hereof or those Liens that are or will be released or terminated in connection herewith as set forth in Section 4.03(h) hereof. 
  

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 (h) Termination Statements and Release Statements. Evidence satisfactory to the Bank that all
necessary termination statements, release statements and any other types of releases in connection with any and all Liens disclosed by the lien searches described above (including certain existing Liens pursuant to the Existing Loan Agreement) have
been filed or satisfactory arrangements have been made for such filing. 
 (i) Opinion of Counsel. An opinion of counsel on behalf of
the Borrowers, dated the Closing Date, in form and substance satisfactory to the Bank in its sole and absolute discretion. 
 (j) No
Material Adverse Change. No Material Adverse Change shall have occurred since the date of the most recent financial statements delivered to the Bank. 
 (k) Depository. The Borrowers will establish and maintain at the Bank the Borrowers’ primary depository accounts. 
 (l) Other Documents and Conditions. Such other documents and conditions as may be required to be submitted to the Bank by the terms of this Agreement or of any Loan Document or set forth on the Closing
Checklist with respect to the transactions contemplated by this Agreement. 
 4.04 Details, Proceedings and Documents. 
 All legal details and proceedings in connection with the transactions contemplated by this Agreement shall be satisfactory to the Bank and the Bank shall
have received all such counterpart originals or certified or other copies of such documents and proceedings in connection with such transactions, in form and substance satisfactory to the Bank, as the Bank may request from time to time. 

4.05 Fees and Expenses. 
 The
Borrowers shall have paid all fees and charges as required for the Closing and relating to the Closing, including legal fees, closing costs, filing and notary fees and any other similar matters pertinent to the Closing. 
 ARTICLE V  
 AFFIRMATIVE
COVENANTS 
 The Borrowers covenant and agree with the Bank, on behalf of themselves and on behalf of each of their Subsidiaries, as follows: 

5.01 Reporting and Information Requirements. 
 The Borrowers shall deliver or shall cause to be delivered the following documents to the Bank in such detail as reasonably requested by the Bank: 
  

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 (a) Annual Audited Reports. As soon as practicable, and in any event within one hundred twenty
(120) days after the close of each fiscal year of the Borrowers, the Borrowers shall furnish to the Bank Consolidated audited and consolidating statements of income, retained earnings and cash flow of IGC and its Subsidiaries for such fiscal
year and a Consolidated audited and consolidating balance sheet of IGC and its Subsidiaries as of the close of such fiscal year, and notes to each, all in reasonable detail, setting forth in comparative form the corresponding figures for the
preceding fiscal year, prepared in accordance with GAAP applied on a basis consistent with that of the preceding fiscal year (except for the changes in application in which such accountants concur), with such statements and balance sheet to be
certified by an independent certified public accounting firm selected by IGC and acceptable to the Bank, together with any management letters of such accountants addressed to IGC. The report of such accountants shall be free of exception or
qualifications not acceptable to the Bank and shall in any event contain a written statement of such accountants substantially to the effect that such accountants examined such statements and balance sheet in accordance with generally accepted
auditing standards. 
 (b) Quarterly Financial Reports. As soon as practicable, and in any event within forty-five (45) days
after the close of each of the first three (3) Fiscal Quarters of each fiscal year of the Borrowers, the Borrowers shall furnish to the Bank Consolidated and consolidating statements of income, retained earnings and cash flow for IGC and its
Subsidiaries for such Fiscal Quarter and for the portion of the fiscal year to the end of such Fiscal Quarter, and a Consolidated and consolidating balance sheet of IGC and its Subsidiaries as of the close of such Fiscal Quarter, all in reasonable
detail. All such income statements and balance sheets shall be prepared by IGC and certified by the appropriate officer of IGC as presenting fairly the financial position of the IGC and its Subsidiaries as of the end of such Fiscal Quarter and the
results of their operations for such periods, in conformity with GAAP applied in a manner consistent with that of the most recent audited financial statements furnished to the Bank. 
 (c) Annual and Quarterly Compliance Certificate. The statements and balance sheets of IGC and its Subsidiaries delivered pursuant to
Section 5.01(a) hereof and the statements and balance sheets of IGC and its Subsidiaries for and as of each Fiscal Quarter delivered pursuant to Section 5.01(b) of this Agreement shall be accompanied by a compliance certificate,
substantially in the form of Exhibit “B” attached hereto and made a part hereof, executed by the appropriate officer of each Borrower, stating that no Event of Default or Potential Default exists and that the Borrowers are in
compliance with all applicable covenants contained in this Agreement. Such certificate shall include all figures necessary to calculate the Borrowers’ compliance with all financial covenants set forth in this Agreement. If an Event of Default
or Potential Default has occurred and is continuing or exists, such certificate shall specify in detail the nature and period of existence of the Event of Default or Potential Default and any action taken or contemplated to be taken by the Borrowers
with respect thereto. 
 (d) Brokerage Statements. As soon as practicable, and in any event within forty-five (45) days after the
close of each Fiscal Quarter of the Borrowers, the Borrowers shall furnish to the Bank copies of monthly brokerage statements issued with respect to the calendar months comprising such Fiscal Quarter. 
  

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 (e) Interim Reports. As soon as practicable and in any event within thirty (30) days after
the request of the Bank, the Borrowers shall deliver to the Bank such interim income statements, balance sheets and/or financial statements as the Bank shall reasonably deem necessary, all prepared in accordance with GAAP and certified by the
Borrowers to be true and correct. 
 (f) Audit Reports. Promptly upon receipt thereof, the Borrowers will deliver to the Bank a copy
of each other report submitted to the Borrowers by independent accountants, including comment or management letters, in connection with any annual, interim or special audit report made by them of the books of the Borrowers. 
 (g) Visitation; Audits. The Borrowers shall permit or shall cause to be permitted such Persons as the Bank may designate to visit and inspect any
of the properties of the Borrowers, to examine, and to make copies and extracts from, the books and records of the Borrowers and to discuss their affairs with their officers, employees and independent accountants during normal business hours. The
Borrowers shall and shall cause their Subsidiaries to authorize their officers, employees and independent accountants to discuss with the Bank the affairs of the Borrowers and their Subsidiaries. The Bank shall conduct one audit per fiscal year of
the Borrowers and such additional audits as it reasonably deems necessary. The Borrowers shall pay all reasonable costs incurred in connection with conducting such audits. 
 (h) Notice of Event of Default. Promptly upon becoming aware of an Event of Default or Potential Default, the Borrowers will give the Bank notice
of the Event of Default or Potential Default, together with a written statement signed on behalf of the Borrowers setting forth the details of the Event of Default or Potential Default and any action taken or contemplated to be taken by the
Borrowers with respect thereto. 
 (i) Notice of Material Adverse Change. Promptly upon becoming aware thereof, the Borrowers will
give the Bank written notice with respect to any Material Adverse Change or any development or occurrence which could have a Material Adverse Effect. 
 (j) Reports to Governmental Agencies and Other Creditors. Upon the written request of the Bank, the Borrowers will promptly deliver to the Bank copies of all such financial reports, statements and returns that
the Borrowers have filed with any federal or state department, commission, board, bureau, agency or instrumentality and any report, statement or return delivered by the Borrowers to any supplier or other creditor. 
 (k) Notice of Proceedings. Promptly upon becoming aware thereof, the Borrowers will give the Bank notice of the commencement, existence or threat
of all proceedings by or before any Official Body against or affecting any Borrower which, if adversely decided, would have a Material Adverse Effect. 
 (l) Further Information. The Borrowers will promptly furnish to the Bank such other information, and in such form, as the Bank may reasonably request from time to time. 
  

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 5.02 Preservation of Existence and Franchises. 
 Each Borrower will maintain its existence as a corporation and its rights and franchises in full force and effect in its jurisdiction of incorporation. No
Borrower shall change its jurisdiction of incorporation without the prior written consent of the Bank and each Borrower will qualify and remain qualified as a foreign corporation in each jurisdiction in which the failure to receive or retain such
qualification would have a Material Adverse Effect. 
 5.03 Insurance. 
 The Borrowers and their Subsidiaries will maintain with financially sound and reputable insurers, insurance with respect to their properties and against
such liabilities, casualties and contingencies and of such types and in such amounts as is satisfactory to the Bank and as is customary in the case of Persons engaged in the same or similar businesses or having similar properties in the same
geographic area (including, if required by the Bank, flood insurance). The Borrowers agree to provide the Bank with thirty (30) days advance notice of the modification or termination of any such policy of insurance. The Borrowers shall maintain
business interruption insurance and shall keep their property that is insurable insured against loss or damage by fire, theft, burglary, pilferage, flood, loss in transit and such other hazards as the Bank shall specify, in amounts and under
policies issued by insurers acceptable to the Bank, all premiums thereon to be paid by the Borrowers and, upon request of the Bank, such policies and copies thereof shall be delivered to the Bank. 
 5.04 Maintenance of Properties. 
 The
Borrowers and their Subsidiaries will maintain or cause to be maintained in good repair, working order and condition, the properties now or in the future owned, leased or otherwise possessed by the Borrowers and their Subsidiaries and shall make or
cause to be made all needful and proper repairs, renewals, replacements and improvements to the properties so that the business carried on in connection with the properties may be properly and advantageously conducted at all times. The Borrowers
shall notify the Bank prior to any change in the permanent location of any of its properties or businesses. 
 5.05 Payment of
Liabilities. 
 The Borrowers will and will cause their Subsidiaries to pay or discharge: 
 (a) on or prior to the date on which penalties attach, all taxes, assessments and other governmental charges or levies imposed upon them or any of their
properties or income, sales or franchises other than those contested with due diligence, in good faith, without the incurrence of any Lien which would have a Material Adverse Effect and for which the Borrowers and their Subsidiaries have established
sufficient reserves on their books; 
 (b) on or prior to the date when due, all lawful claims of materialmen, mechanics, carriers,
warehousemen, landlords and other like Persons which, if unpaid, might result in the creation of a Lien upon any of their properties other than those contested with due diligence, in good faith, and for which the Borrowers and their Subsidiaries
have established adequate reserves on their books and for which the Borrowers and their Subsidiaries have put in place adequate bonds or other security to cover the amount of any such Lien; 
  

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 (c) on or prior to the date when due, all other lawful claims which, if unpaid, might result in the
creation of a Lien upon any of its properties other than those contested with due diligence, in good faith, without the incurrence of any Lien which would have a Material Adverse Effect and for which the Borrowers and their Subsidiaries have
established sufficient reserves on their books; and 
 (d) all other current liabilities so that none is due more than sixty (60) days
after the due date for each liability on or prior to the date when due for each liability, except current liabilities which are subject to good faith dispute and as to which the Borrowers and their Subsidiaries have created adequate reserves on
their books. 
 5.06 Financial Accounting Practices. 
 Each Borrower will make and keep books, records and accounts which, in reasonable detail, accurately and fairly reflect its transactions and dispositions of its assets and maintain a system of internal accounting
controls sufficient to provide reasonable assurances that (a) transactions are executed in accordance with management’s general or specific authorization, (b) transactions are recorded as necessary (i) to permit preparation of
financial statements in conformity with GAAP and (ii) to maintain accountability for assets, (c) access to assets is permitted only in accordance with management’s general or specific authorization and (d) the recorded
accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences. 
 5.07 Compliance with Laws. 
 The Borrowers and their Subsidiaries shall comply in all material
respects with all applicable Laws. 
 5.08 Pension Plans. 
 The Borrowers shall (a) keep in full force and effect any and all Plans which are presently in existence or may, from time to time, come into
existence under ERISA, unless such Plans can be terminated without material liability to the Borrowers in connection with such termination; (b) make contributions to all of the Borrowers’ Plans in a timely manner and in a sufficient amount
to comply with the requirements of ERISA; (c) comply with all material requirements of ERISA which relate to such Plans so as to preclude the occurrence of any Reportable Event, Prohibited Transaction (other than a Prohibited Transaction
subject to an exemption under ERISA) or material accumulated funding deficiency as such term is defined in ERISA; and (d) notify the Bank immediately upon receipt by the Borrowers of any notice of the institution of any proceeding or other
action which may result in the termination of any Plan. The Borrowers shall deliver to the Bank, promptly after the filing or receipt thereof, copies of all material reports or notices that the Borrowers file or receive under ERISA with or from the
Internal Revenue Service, the PBGC, or the U.S. Department of Labor. 
  

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 5.09 Continuation of and Change in Business. 
 The Borrowers will continue to engage in the business and activities described in Schedule 3.06 to this Agreement and the Borrowers will not engage
in any other businesses or activities without the prior written consent of the Bank. 
 5.10 Use of Proceeds. 
 The Borrowers will use the proceeds of the Loans for the purposes stated in Section 3.16 hereof. 
 5.11 Lien Searches. 
 The Bank may,
but shall not be obligated to, conduct lien searches of the Borrowers, their Subsidiaries and their assets and properties on an annual basis and at such other times as the Bank, in its sole discretion, may determine to be necessary. The Borrowers
shall reimburse the Bank for the Bank’s out-of-pocket costs in connection with such lien searches. 
 5.12 Further Assurances.

 The Borrowers, at their own cost and expense, will cause to be promptly and duly taken, executed, acknowledged and delivered all such
further acts, documents and assurances as the Bank may request from time to time in order to carry out the intent and purposes of this Agreement more effectively and the transactions contemplated by this Agreement. 
 5.13 Amendment to Schedules and Representations and Warranties. 
 Should any of the information or disclosures provided on any of the schedules attached hereto and made a part hereof become incorrect in any material respect, the Borrowers shall promptly provide the Bank in writing
with such revisions to such schedule as may be necessary or appropriate to correct the same; provided, however, that no schedule shall be deemed to have been amended, modified or superseded by any such correction, nor shall any breach of warranty or
representation resulting from the inaccuracy or incompleteness of any such schedule be deemed to have been cured thereby, unless and until the Bank, in its sole and absolute discretion, shall have accepted in writing such revisions to such schedule.

 5.14 Financial Covenants. 
 The following financial covenants with respect to the Borrowers and their Subsidiaries shall apply: 
 (a) Minimum Tangible Net
Worth. The Borrowers shall at all times maintain Tangible Net Worth in an amount greater than or equal to One Hundred Million and 00/100 Dollars ($100,000,000.00) for each Fiscal Quarter of the Borrowers and their Subsidiaries ending after the
Closing Date. 
  

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 (b) Unrestricted Domestic Cash and Cash Equivalents. The Borrowers shall at all times maintain
Unrestricted Domestic Cash and Cash Equivalents in an amount greater than or equal to Thirty-Five Million and 00/100 Dollars ($35,000,000.00). 
 (c) Liquidity Ratio. The Borrowers shall maintain a Liquidity Ratio of not less than 1.5 to 1.0 for each Fiscal Quarter of the Borrowers and their Subsidiaries ending after the Closing Date. 
 5.15 Subsidiary Joinder. 
 Each
Domestic Subsidiary of a Borrower that subsequent to the Closing Date generates gross revenue for any fiscal year in a dollar amount equal to or greater than ten percent (10%) of the Consolidated gross revenue of IGC and its Subsidiaries as
reflected in IGC’s and its Subsidiaries’ Consolidated financial statements delivered pursuant to Section 5.01(a) shall execute and deliver to the Bank (a) a Joinder in form and content satisfactory to the Bank, pursuant to which
it shall join as a Borrower this Agreement and any other applicable Loan Document (other than the Note) to which the Borrowers are parties, (b) an amended and restated Note including such Subsidiary as a party, (c) such corporate
governance and authorization documents as may be deemed reasonably necessary or advisable by the Bank, and (d) any other documents and instruments as may be deemed reasonably necessary or advisable by the Bank, all in form and substance
acceptable to the Bank. The Borrowers shall execute and deliver such Joinder and related documents to the Bank within ten (10) Business Days after the delivery of the Consolidated financial statements pursuant to Section 5.01(a).

 ARTICLE VI  
 NEGATIVE COVENANTS 
 The Borrowers covenant to Bank, on behalf of themselves and each of their Subsidiaries, as follows:

 6.01 Liens. 
 No
Borrower nor any Subsidiary of a Borrower shall at any time create, incur, assume or suffer to exist any Lien on any of its assets or property, tangible or intangible (including capital stock or other equity interest of a Borrower or Subsidiary of a
Borrower), now owned or hereafter acquired, or agree to become liable to do so, except: 
 (a) Liens existing on the Closing Date and
described in Schedule 6.01 to this Agreement; 
 (b) Liens in favor of the Bank; 
 (c) Liens arising from taxes, assessments, charges, levies or claims described in Section 5.05 of this Agreement that are not yet due; 

(d) pledges or deposits under worker’s compensation, unemployment insurance and social security laws, or in connection with or to secure the
performance of bids, 
  

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 tenders, contracts (other than for the repayment of borrowed money) or leases or to secure statutory obligations, surety
or appeal bonds or other pledges or deposits of like nature used in the ordinary course of business; 
 (e) any unfiled materialmen’s,
mechanic’s, workmen’s, and repairmen’s Liens arising in the ordinary course of business in respect of obligations that are not overdue (provided, that if such a Lien shall be perfected, it shall be discharged of record immediately by
payment, bond or otherwise); 
 (f) Capitalized Lease Obligations or Purchase Money Security Interests to secure Indebtedness permitted under
Section 6.02(d); provided, however, that such Liens shall be limited solely to the equipment purchased with the proceeds of such Indebtedness; 
 (g) (A) Encumbrances consisting of zoning restrictions, easements, rights-of-way, or other restrictions on the use of real property, (B) defects in title to real property, and (C) Liens, encumbrances
and title defects affecting real property not known by the Borrowers or any Subsidiary of a Borrower, as applicable, and not discoverable by a search of the public records, none of which materially impairs the use of such property; 
 (h) (A) Liens on assets of a Person which is merged into or acquired by the Borrowers or a Subsidiary of the Borrowers on or after the date of this
Agreement, and (B) Liens on assets acquired after the date of this Agreement; provided that (x) such Liens existed at the time of such merger or acquisition and were not created in anticipation thereof, (y) no such Lien spreads
to cover any property or assets of the Borrowers or any Subsidiary of the Borrowers; and (z) the principal amount of Indebtedness secured thereby is not increased from the amount outstanding immediately prior to such merger or acquisition;

 (i) Liens created by or resulting from any litigation or legal proceedings which are currently being contested in good faith by
appropriate and lawful proceedings diligently conducted and for which such reserves or other appropriate provisions, if any, as shall be required by GAAP shall have been made and Liens arising out of judgments or orders for the payment of money
which do not constitute an Event of Default hereunder; 
 (j) Other Liens incidental to the conduct of the Borrowers’ or any
Subsidiary’s business or the ownership of its property and assets which were not incurred in connection with the borrowing of money or the obtaining of advances or credit, and which do not in the aggregate materially detract from the value of
the Borrowers’ or any Subsidiary’s property or assets or which do not materially impair the use thereof in the operation of the Borrowers’ business; 
 (k) Leases or subleases not otherwise prohibited by this Agreement; provided, however, except as set forth in items (a) through (j) of this Section 6.01 the Borrowers shall not permit or
authorize Liens on any of the Borrowers’ or any of their Subsidiaries’ properties, except in favor of the Bank for the benefit of the Bank; and 
 (l) Liens securing Indebtedness of a non-domestic Subsidiary which Indebtedness is permitted hereunder; provided such Lien encumbers only the assets of the Subsidiary incurring such Indebtedness. 
  

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 6.02 Indebtedness. 
 No Borrower nor any Subsidiary of a Borrower shall at any time, create, incur, assume or suffer to exist any Indebtedness, except: 
 (a) Indebtedness under this Agreement, the Notes or any other Loan Document or any other document, instrument or agreement between a Borrower and the Bank; 
 (b) Indebtedness existing on the Closing Date and described in Schedule 6.02 to this Agreement (including any extensions or renewals thereof
provided there is no increase in the amount thereof or other significant adverse change in the terms thereof); 
 (c) Current accounts
payable, accrued expenses and other expenses arising out of transactions (other than borrowing) in the ordinary course of business; 
 (d)
Capitalized Lease Obligations or Indebtedness secured by Purchase Money Security Interests arising after the date of this Agreement for purchases or leases of equipment in the ordinary course of business and in amounts which shall not exceed Five
Million and 00/100 Dollars ($5,000,000.00) in the aggregate at any time; 
 (e) Obligations and liabilities as a general partner in general
partnerships or limited partnerships provided that the aggregate amount of such Indebtedness permitted by this Section 6.02(e) shall not exceed Ten Million and 00/100 Dollars ($10,000,000.00) at any one time outstanding; and 
 (f) Indebtedness incurred in connection with Sections 6.01(h) and 6.01(l) above. 
 6.03 Guarantees and Contingent Liabilities. 
 No Borrower nor any Subsidiary of a Borrower shall at any time directly or indirectly become or be liable in respect of any Guaranty, or assume, guarantee, become surety for, endorse or otherwise agree, become or remain directly or
contingently liable upon or with respect to any obligation or liability of any other Person (the liability arising from such action is a “Contingent Liability”); provided that any Borrower or any Subsidiary of a Borrower may directly or
indirectly become or be liable in respect of any Contingent Liability so long as the aggregate amount of all such Contingent Liabilities incurred by the Borrowers and their Subsidiaries does not exceed One Million and 00/100 Dollars ($1,000,000.00).

 6.04 Loans and Investments. 
 No Borrower nor any Subsidiary of a Borrower shall at any time make or suffer to remain outstanding any loan or advance to, or purchase, acquire, or own any stock, bonds, notes or securities of, or any partnership (whether general or
limited) or limited liability company interest in, or any other investment or interest in, or make any capital contribution or loan to, any other Person, or agree, become or remain liable to do any of the foregoing, except (a) loans and
investments existing on the Closing Date and set forth on Schedule 6.04 attached to this Agreement; (b) investments in Cash Equivalents; (c) trade credit extended on usual and customary terms in the 
  

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 ordinary course of business; (d) loans and advances to employees to meet expenses incurred by such employees in the
ordinary course of business, including without limitation relocation expenses; (e) investments and capital contributions by the Borrowers or a Subsidiary in, and loans and advances by the Borrowers or a Subsidiary to, a third Person in an
aggregate amount at any time for all such third persons of Five Million and 00/100 Dollars ($5,000,000.00) so long as after giving effect to each such investment or capital contribution, the Borrowers shall not have caused a violation of the Loan
Documents; (f) loans, advances and capital contributions by a Subsidiary of the Borrowers to the Borrowers or any of the Borrowers’ other Subsidiaries; (g) loans, advances and capital contributions by a Borrower to a Subsidiary of a
Borrower in an aggregate amount at any time for all such Subsidiaries of Five Million and 00/100 Dollars ($5,000,000.00); (h) mergers and consolidations permitted under Section 6.09 hereof; and (i) Acquisitions permitted under
Section 6.10 hereof. 
 6.05 Distributions. 
 Except as described in Schedule 6.05, IGC will not declare, make, pay or agree, become or remain liable to make or pay, any Distribution of any nature (whether in cash, property, securities or otherwise) on
account of or in respect of any shares of capital stock of IGC or on account of the purchase, redemption, retirement or acquisition of any shares of capital stock (or warrants, options or rights for any shares of capital stock), of IGC. No
Subsidiary of a Borrower shall enter into any agreement with any Person (other than the Bank) which prohibits or limits the ability of such Subsidiary to make any Distribution to a Borrower that is a shareholder of such Subsidiary. 
 6.06 Self-Dealing. 
 No Borrower nor
any Subsidiary of a Borrower shall enter into or carry out any transaction (including, without limitation, purchasing property or services from or selling property or services to) with any Affiliate except: 
 (a) officers, directors, shareholders and employers of a Borrower or a Subsidiary of a Borrower may render services to such Borrower or such Subsidiary,
as the case may be, for compensation at substantially the same or better rates generally paid by third parties engaged in the same or similar businesses for the same or similar services; and 
 (b) a Borrower or a Subsidiary of a Borrower may enter into and carry out other transactions with Affiliates if in the ordinary course of such
Borrower’s or such Subsidiary’s business, as the case may be, pursuant to the reasonable requirements of such Borrower’s or such Subsidiary’s business, as the case may be, upon terms that are fair and reasonable and no less
favorable to such Borrower or such Subsidiary than such Borrower or such Subsidiary would obtain in a comparable arm’s length transaction. 
 6.07 Disposition of Assets. 
 No Borrower nor any Subsidiary of a Borrower shall sell, convey, pledge, assign, lease (except
for leases entered into in the ordinary course of business), abandon or otherwise transfer or dispose of, voluntarily or involuntarily (any of the foregoing being referred to in this Section 6.07 as a transaction and any set of related
transactions constituting but a single transaction) any of its properties or assets whether tangible or intangible (including, but not limited to, shares of capital 
  

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 stock or other equity interest, as the case may be, of a Borrower or Subsidiary of a Borrower or any portion thereof),
except: 
 (a) any sale, transfer or disposition of surplus, obsolete or worn out equipment of the Borrowers or a Subsidiary; 
 (b) any sale, transfer or lease of inventory by the Borrowers or any Subsidiary of the Borrowers in the ordinary course of business; 
 (c) any sale, transfer or lease of assets by any Subsidiary of the Borrowers to the Borrowers or any other Subsidiary of the Borrowers or by the
Borrowers to any Subsidiary of the Borrowers; or 
 (d) any sale, transfer or lease of assets, other than those specifically excepted
pursuant to clauses (a) through (c) above, provided that (i) the aggregate value of all assets sold by the Borrowers and their Subsidiaries shall not exceed, in any fiscal year, ten percent (10%) of the reported consolidated
total assets of the Borrowers and their Subsidiaries as of the end of the immediately preceding fiscal year, (ii) such sale, transfer or lease of assets is preceded by delivery to the Bank at least three (3) Business Days before such sale,
transfer or lease, of a certificate which (1) states such sale, transfer or lease will not violate any covenant of this Agreement, and (2) establishes that, on a pro forma basis after taking into account such sale, transfer or lease, the
Borrowers are in compliance with the financial covenants set forth in Section 5.14. 
 6.08 Margin Stock. 
 The Borrowers will not use the proceeds of any Loan, directly or indirectly, to purchase any “margin stock” (within the meaning of Regulations
U, T or X of the Board of Governors of the Federal Reserve System) or to extend credit to others for the purpose of purchasing or carrying, directly or indirectly, any margin stock. 
 6.09 Merger; Consolidation. 
 The
Borrowers shall not, and shall not permit any Subsidiary of a Borrower to, dissolve, liquidate or wind-up its affairs, or become a party to any merger, consolidation or other business combination regardless of whether the value of the consideration
paid or received is comprised of cash, common or preferred stock or other equity interests, or other assets, or sell, lease, transfer, or otherwise dispose of all or substantially all of its assets, provided that: 
 (a) any Subsidiary of a Borrower may consolidate or merge into any Borrower provided that such Borrower is the surviving Person; 
 (b) any Subsidiary of a Borrower may consolidate or merge into another Subsidiary of a Borrower; 
 (c) any Subsidiary of a Borrower may sell, lease, transfer or otherwise dispose of all or substantially all of its assets (upon voluntary liquidation or
otherwise) to any Borrower or another Subsidiary of a Borrower; and 
  

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 (d) any Borrower or any Subsidiary may consolidate or merge with any Person, provided that (i) if a
Borrower is a party to such merger or consolidation, such Borrower is the surviving Person, (ii) no Event of Default or Potential Default shall exist prior to such consolidation or merger and no Event of Default or Potential Default shall occur
or exist as a result of such consolidation or merger, and (iii) the consolidation or merger shall not be contested by such Person and shall be approved by such Person’s board of directors or other governing body. 
 6.10 Acquisitions. 
 No Borrower nor
any Subsidiary of a Borrower shall make an Acquisition unless each of the following conditions are satisfied: (i) no Event of Default or Potential Default shall exist prior to such Acquisition and no Event of Default or Potential Default shall
occur or exist as a result of such Acquisition, and (ii) the Acquisition shall not be contested by such Person and shall be approved by such Person’s board of directors or other governing body. 
 6.11 Change of Control. 
 The
Borrowers shall not experience a Change of Control; provided that the expansion of the size of IGC’s board of directors from five (5) to seven (7) members shall not be deemed to be a Change of Control for purposes of this
Section 6.11. 
 6.12 Double Negative Pledge. 
 No Borrower nor any Subsidiary of a Borrower shall enter into or suffer to exist any agreement with any Person, other than in connection with this Agreement, which prohibits or limits the ability of a Borrower or
Subsidiary to create, incur, assume or suffer to exist any Lien upon or with respect to any property or assets of any kind, real or personal, tangible or intangible (including, but not limited to, the capital stock or other equity interest, as the
case may be) of such Borrower or such Subsidiary. 
 6.13 Sale/Leaseback. 
 No Borrower nor any Subsidiary of a Borrower shall enter into any agreement with any party (“Lender”) to provide for the leasing by such
Borrower or a Subsidiary of a Borrower of real or personal property which has been or is to be sold or transferred by a Borrower to such Lender, or to any Person to whom funds have been or will be advanced by such Lender on the security of such
property or the rental obligations of such Borrower or a Subsidiary of a Borrower with respect to such property. 
 6.14 Modifications to
Material Documents. 
 No Borrower shall amend in any respect its articles of incorporation and bylaws, other organizational documents or
the material terms of any material contracts without the prior written consent of the Bank. 
  

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 6.15 Anti-Terrorism Laws. 
 No Borrower nor any of its Affiliates or agents shall conduct any business or engage in any transaction or dealing with any Blocked Person, including
making or receiving any contribution of funds, goods or services to or for the benefit of any Blocked Person, (ii) deal in, or otherwise engage in any transaction relating to, any property or interests in property blocked pursuant to Executive
Order No. 13224; or (iii) engage in or conspire to engage in any transaction that evades or avoids, or has the purpose of evading or avoiding, or attempts to violate, any of the prohibitions set forth in Executive Order No. 13224, the
USA Patriot Act or any other Anti-Terrorism Law. The Borrowers shall deliver to the Bank any certification or other evidence requested from time to time by the Bank in its sole discretion, confirming to the best of the Borrower’s knowledge the
Borrowers’ compliance with this Section 6.15. 
 ARTICLE VII  
 DEFAULTS 
 7.01 Events of Default. 
 An Event of Default means the occurrence or existence of one or more of the following events or conditions (whatever the reason for such Event of Default
and whether voluntary, involuntary or effected by operation of Law): 
 (a) The Borrowers shall fail to pay principal or interest on any of
the Loans or any fee or amount payable pursuant to this Agreement, the Notes or any of the other Loan Documents on the due date thereof; or 
 (b) Any representation or warranty made by a Borrower under this Agreement or any of the other Loan Documents or any statement made by a Borrower or a Subsidiary of a Borrower in any financial statement, certificate, report, exhibit or
document furnished by the Borrowers to the Bank pursuant to this Agreement or the other Loan Documents shall prove to have been false or misleading in any material respect as of the time made; or 
 (c) Any Borrower shall default in the performance or observance of any covenant, agreement or duty under this Agreement, any Note or any other Loan
Document (not constituting an Event of Default under any other provision of this Section 7.01); or 
 (d) Any Borrower shall
(i) default (as principal or guarantor or other surety) in any payment of principal of or interest on any obligation (or set of related obligations) for borrowed money in excess of Two Million Five Hundred Thousand and 00/100 Dollars
($2,500,000.00) beyond any period of grace with respect to the payment or, if any obligation (or set of related obligations) for borrowed money in excess of Two Million Five Hundred Thousand and 00/100 Dollars ($2,500,000.00) is or are payable or
repayable on demand, fail to pay or repay such obligation or obligations when demanded, or (ii) default in the observance of any other covenant, term or condition contained in any agreement or instrument by which an obligation (or set of
related obligations) is or are created, secured or evidenced, if the effect of such default is to cause, or commit the holder or holders of such obligation or obligations (or a trustee or agent on behalf of such holder or holders) to cause, all or
part of such obligation or obligations to become due before its or their otherwise stated maturity; or 
  

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 (e) One or more judgments for the payment of money in excess of Ten Million and 00/100 Dollars
($10,000,000.00) shall have been entered against any Borrower or any Subsidiary of a Borrower or any their respective properties, which shall have remained undischarged or unstayed for a period of thirty (30) consecutive days; or 
 (f) A writ or warrant of attachment, garnishment, execution, distraint or similar process involving an aggregate amount of money in excess of Ten Million
and 00/100 Dollars ($10,000,000.00) shall have been issued against any Borrower, any Subsidiary of a Borrower or any of their properties, which shall have remained undischarged or unstayed for a period of thirty (30) consecutive days; or

 (g) The indictment or threatened indictment of any Borrower or any Subsidiary of a Borrower under any criminal statute, or commencement or
threatened commencement of criminal or civil proceedings against any Borrower or any Subsidiary of a Borrower pursuant to which statute or proceedings the penalties or remedies sought include forfeiture of any of the property of such Borrower or any
Subsidiary of a Borrower; or 
 (h) The Bank shall have determined in good faith (which determination shall be conclusive) that a Material
Adverse Change has occurred or that the prospect of payment or performance of any covenant, agreement or duty under this Agreement, the Notes or the other Loan Documents is impaired or that the Bank is insecure; or 
 (i) (i) A Termination Event with respect to a Plan shall occur, (ii) any Person shall engage in any Prohibited Transaction or Reportable Event
involving any Plan, (iii) an accumulated funding deficiency, whether or not waived, shall exist with respect to any Plan, (iv) the Borrowers or any ERISA Affiliate shall be in “Default” (as defined in Section 4219(c)(5) of
ERISA) with respect to payments due to a multi-employer Plan resulting from the Borrowers’ or any ERISA Affiliate’s complete or partial withdrawal (as described in Section 4203 or 4205 of ERISA) from such Plan or (v) any other
event or condition shall occur or exist with respect to a single employer Plan, except that no such event or condition shall constitute an Event of Default if it, together with all other events or conditions at the time existing, would not subject
the Borrowers or any of their Subsidiaries to any tax, penalty, debt or liability which, alone or in the aggregate, would have a Material Adverse Effect; or 
 (j) A proceeding shall be instituted and shall remain undismissed or unstayed and in effect for a period of sixty (60) consecutive days in respect of any Borrower or any Subsidiary of a Borrower (other than
Chen & McGinley, LLC, a Pennsylvania limited liability company): 
 (i) seeking to have an order for relief entered
in respect of such Borrower or such Subsidiary, or seeking a declaration or entailing a finding that such Borrower or such Subsidiary is insolvent or a similar declaration or finding, or seeking dissolution, winding-up, charter revocation or
forfeiture, liquidation, reorganization, arrangement, adjustment, composition or other similar relief with 
  

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 respect to such Borrower or such Subsidiary, its assets or debts under any Law relating to bankruptcy,
insolvency, relief of debtors or protection of creditors, termination of legal entities or any other similar Law now or hereinafter in effect; or 
 (ii) seeking appointment of a receiver, trustee, custodian, liquidator, assignee, sequestrator or other similar official for any Borrower or any Subsidiary of a Borrower or for all or any substantial part of its
property; or 
 (k) Any Borrower or any Subsidiary of a Borrower (other than those Subsidiaries of the Borrowers set forth on Schedule
7.01(k) attached hereto) shall become insolvent; shall become generally unable to pay its debts as they become due; shall voluntarily suspend transaction of its business; shall make a general assignment for the benefit of creditors; shall institute
a proceeding described in Section 7.01(j)(i) of this Agreement or shall consent to any order for relief, declaration, finding or relief described in Section 7.01(j)(i) of this Agreement; shall institute a proceeding described in
Section 7.01(j)(ii) of this Agreement or shall consent to the appointment or to the taking of possession by any such official of all or any substantial part of its property whether or not any proceeding is instituted; shall dissolve, wind-up or
liquidate itself or any substantial part of its property (unless otherwise permitted hereunder); or shall take any action in furtherance of any of the foregoing. 
 7.02 Consequences of an Event of Default. 
 (a) If an Event of Default specified in subsections
(b) through (i) of Section 7.01 of this Agreement occurs and continues or exists, the Bank will be under no further obligation to make Loans or issue Letters of Credit and may at its option (i) demand the unpaid principal amount
of the Notes, interest accrued on the unpaid principal amount thereof and all other amounts owing by the Borrowers under this Agreement, the Notes and the other Loan Documents to be immediately due and payable without presentment, protest or further
demand or notice of any kind, all of which are expressly waived, and an action for any amounts due shall accrue immediately; and (ii) require the Borrowers to, and the Borrowers shall thereupon, deposit in a non-interest bearing account with
the Bank, as cash collateral for its obligations under the Loan Documents, an amount equal to one hundred five percent (105%) of the Letter of Credit Reserve, and the Borrowers hereby pledge to the Bank, and grant to the Bank a security
interest in, all such cash as security for such obligations of the Borrowers. 
 (b) If an Event of Default specified in subsections (a),
(j) or (k) of Section 7.01 of this Agreement occurs and continues or exists, the Bank will be under no further obligation to make Loans or issue Letters of Credit and the unpaid principal amount of the Notes, interest accrued thereon
and all other amounts owing by the Borrowers under this Agreement, the Notes and the other Loan Documents shall automatically become immediately due and payable without presentment, demand, protest or notice of any kind, all of which are expressly
waived, and an action for any amounts due shall accrue immediately. 
 7.03 Set-Off. 
 If the unpaid principal amount of the Notes, interest accrued on the unpaid principal amount thereof or other amount owing by the Borrowers under this
Agreement, the Notes or the other Loan 
  

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 Documents shall have become due and payable (at maturity, by acceleration or otherwise), the Bank, any assignee of the
Bank and the holder of any participation in any Loan will each have the right, in addition to all other rights and remedies available to it, without notice to the Borrowers, to set-off against and to appropriate and apply to such due and payable
amounts any Debt owing to, and any other funds held in any manner for the account of, any Borrower by the Bank or by such holder including, without limitation, all funds in all deposit accounts (whether time or demand, general or special,
provisionally credited or finally credited, or otherwise) now or in the future maintained by any Borrower with the Bank or such holder. Each Borrower consents to and confirms the foregoing arrangements and confirms the Bank’s rights, such
assignee’s rights and such holder’s rights of banker’s lien and set-off. Nothing in this Agreement will be deemed a waiver or prohibition of or restriction on the Bank’s rights, such assignee’s rights or any such
holder’s rights of banker’s lien or set-off. 
 7.04 Other Remedies. 
 The remedies in this Article VII are in addition to, not in limitation of, any other right, power, privilege or remedy, either at law, in equity or
otherwise, to which the Bank may be entitled. 
 ARTICLE VIII  
 MISCELLANEOUS 
 8.01 Business Days. 
 Except as otherwise provided in this Agreement, whenever any payment or action to be made or taken under this Agreement, or under any Note or under any of
the other Loan Documents is stated to be due on a day which is not a Business Day, such payment or action will be made or taken on the next following Business Day and such extension of time will be included in computing interest or fees, if any, in
connection with such payment or action. 
 8.02 Amendments and Waivers. 
 The Bank and the Borrowers may from time to time enter into agreements amending, modifying or supplementing this Agreement, the Notes or any other Loan
Document or changing the rights of the Bank or of the Borrowers under this Agreement, under the Notes or under any other Loan Document and the Bank may from time to time grant waivers or consent to a departure from the due performance of the
obligations of the Borrowers under this Agreement, under the Notes or under any other Loan Document. Any such agreement, waiver or consent must be in writing and will be effective only to the extent specifically set forth in such writing. In the
case of any such waiver or consent relating to any provision of this Agreement, any Event of Default or Potential Default so waived or consented to will be deemed to be cured and not continuing, but no such waiver or consent will extend to any other
or subsequent Event of Default or Potential Default or impair any right consequent thereto. 
 8.03 No Implied Waiver; Cumulative
Remedies. 
 No course of dealing and no delay or failure of the Bank in exercising any right, power or privilege under this Agreement,
the Notes or any other Loan Document will affect any other or 
  

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 future exercise of any such right, power or privilege or exercise of any other right, power or privilege except as and to
the extent that the assertion of any such right, power or privilege shall be barred by an applicable statute of limitations; nor shall any single or partial exercise of any such right, power or privilege or any abandonment or discontinuance of steps
to enforce such a right, power or privilege preclude any further exercise of such right, power or privilege or of any other right, power or privilege. The rights and remedies of the Bank under this Agreement, the Notes or any other Loan Document are
cumulative and not exclusive of any rights or remedies that the Bank would otherwise have. 
 8.04 Notices. 
 All notices, requests, demands, directions and other communications (collectively “Notices”) under the provisions of this Agreement or the Notes
must be in writing (including telexed or telecopied communication) unless otherwise expressly permitted under this Agreement and must be sent by first-class or first-class express mail, private overnight or next Business Day courier or by telex or
telecopy with confirmation in writing mailed first class, in all cases with charges prepaid, and any such properly given Notice will be effective when received, except that notices received by telecopy or telex after 4:00 p.m. on a Business Day
shall be deemed to be received on the next succeeding Business Day. All Notices will be sent to the applicable party at the addresses stated below or in accordance with the last unrevoked written direction from such party to the other parties.

  

			
	 If to any Borrower:
	 	Sunil Wadhwani
		 	Chief Executive Officer
		 	iGate Corporation
		 	Suite 500
		 	1000 Commerce Drive
		 	Pittsburgh, Pennsylvania 15275
		
	 and copy to:
	 	James J. Barnes, Esquire
		 	Reed Smith
		 	435 Sixth Avenue
		 	Pittsburgh, Pennsylvania 15219
		
	 If to the Bank:
	 	Scott D. Colcombe
		 	Vice President
		 	PNC Bank, National Association
		 	One PNC Plaza
		 	249 Fifth Avenue
		 	Pittsburgh, Pennsylvania 15222
		
	 and copy to:
	 	Jeffrey J. Conn, Esquire
		 	Thorp Reed & Armstrong, LLP
		 	One Oxford Centre
		 	301 Grant Street, 14th Floor
		 	Pittsburgh, Pennsylvania 15219-1425

  

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 8.05 Expenses; Taxes; Attorneys Fees. 
 The Borrowers agree to pay or cause to be paid and to save the Bank harmless against liability for the payment of all reasonable out-of-pocket expenses
including, but not limited to, reasonable fees and expenses of both internal and external counsel and paralegals for the Bank, incurred by the Bank from time to time (i) arising in connection with the preparation, execution, delivery and
performance of this Agreement, the Notes and the other Loan Documents, (ii) relating to any requested amendments, waivers or consents to this Agreement, the Notes or any of the other Loan Documents and (iii) arising in connection with the
Bank’s enforcement or preservation of rights under this Agreement, the Notes or any of the other Loan Documents including, but not limited to, such expenses as may be incurred by the Bank in the collection of the outstanding principal amount of
the Loans. The Borrowers agree to pay all stamp, document, transfer, recording or filing taxes or fees and similar impositions now or in the future determined in good faith by the Bank to be payable in connection with this Agreement, the Notes or
any other Loan Document. The Borrowers agree to save the Bank harmless from and against any and all present or future claims, liabilities or losses with respect to or resulting from any omission to pay or delay in paying any such taxes, fees or
impositions. In the event of a determination adverse to the Borrowers of any action at Law or suit in equity in relation to this Agreement, the Notes or the other Loan Documents, the Borrowers will pay, in addition to all other sums which the
Borrowers may be required to pay, a reasonable sum for attorneys’ and paralegals’ fees incurred by the Bank or the holder of any Note in connection with such action or suit. All payments due from the Borrowers under this Section will be
added to and become part of the Debt until paid in full. 
 8.06 Severability. 
 The provisions of this Agreement are intended to be severable. If any provision of this Agreement is held invalid or unenforceable in whole or in part in
any jurisdiction, such provision shall, as to such jurisdiction, be ineffective to the extent of such invalidity or unenforceability without in any manner affecting the validity or enforceability of the provision in any other jurisdiction or the
remaining provisions of this Agreement in any jurisdiction. 
 8.07 Governing Law; Consent to Jurisdiction. 
 This Agreement will be deemed to be a contract under the Laws of the Commonwealth of Pennsylvania and for all purposes shall be governed by and construed
and enforced in accordance with the substantive Laws, and not the Laws of conflicts, of said Commonwealth. The Borrowers consent to the exclusive jurisdiction and venue of the federal and state courts located in Allegheny County, Pennsylvania, in
any action on, relating to or mentioning this Agreement, the Notes, the other Loan Documents or any one or more of them. 
 8.08 Prior
Understandings. 
 This Agreement, the Notes and the other Loan Documents supersede all prior understandings and agreements, whether
written or oral, among the parties relating to the transactions provided for in this Agreement, the Notes and the other Loan Documents. 
  

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 8.09 Duration; Survival. 
 All representations and warranties of the Borrowers contained in this Agreement or made in connection with this Agreement or any of the other Loan
Documents shall survive the making of and will not be waived by the execution and delivery of this Agreement, the Notes or the other Loan Documents, by any investigation by the Bank, or the making of any Loan or issuance of any Letter of Credit.
Notwithstanding termination of this Agreement or the occurrence of an Event of Default, all covenants and agreements of the Borrowers will continue in full force and effect from and after the date of this Agreement so long as the Borrowers may
borrow under this Agreement and until payment in full of the Notes, interest thereon, and all fees and other obligations of the Borrowers under this Agreement or the Notes. Without limitation, it is understood that all obligations of the Borrowers
to make payments to or indemnify the Bank will survive the payment in full of the Notes and of all other obligations of the Borrowers under this Agreement, the Notes and the other Loan Documents. 
 8.10 Counterparts. 
 This Agreement
may be executed in any number of counterparts and by the different parties to this Agreement on separate counterparts each of which, when so executed, will be deemed an original, but all such counterparts will constitute but one and the same
instrument. 
 8.11 Successors and Assigns. 
 This Agreement will be binding upon and inure to the benefit of the Bank, the Borrowers and their respective successors and assigns, except that no Borrower may assign or transfer any of its rights under this
Agreement without the prior written consent of the Bank. 
 8.12 No Third Party Beneficiaries. 
 The rights and benefits of this Agreement and the other Loan Documents are not intended to, and shall not, inure to the benefit of any third party.

 8.13 Participation and Assignment. 
 The Bank may from time to time participate, sell or assign all or any part of the Loans made by the Bank or which may be made by the Bank, or its right, title and interest in the Loans or in or to this Agreement, to
another lending office, lender or financial institution. Except to the extent otherwise required by the context of this Agreement, the word “Bank” where used in this Agreement means and includes any holder of a Note originally issued to
the Bank and each such holder of a Note will be bound by and have the benefits of this Agreement, the same as if such holder had been a signatory to this Agreement. In connection with any such sale, assignment or grant of participation, the Bank may
make available to any prospective purchaser, assignee or participant any information relative to the Borrowers in the Bank’s possession. 
 8.14 Exhibits. 
 All exhibits and schedules attached to this Agreement are incorporated and made a part of this Agreement.

  

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 8.15 Headings. 
 The section headings contained in this Agreement are for convenience only and do not limit or define or affect the construction or interpretation of this Agreement in any respect. 
 8.16 Indemnity. 
 In addition to the
payment of expenses pursuant to Section 8.05 hereof, whether or not the transactions contemplated hereby shall be consummated, the Borrowers agree to indemnify, pay and hold the Bank and the officers, directors, employees, agents, consultants,
auditors, affiliates and attorneys of the Bank (collectively called the “Indemnitees”), harmless from and against any and all liabilities, obligations, losses, damages, penalties, actions, judgments, suits, claims, costs, expenses and
disbursements of any kind or nature whatsoever (including the reasonable fees and disbursements of counsel for such Indemnitees in connection with any investigative, administrative or judicial proceeding commenced or threatened, whether or not such
Indemnitee shall be designated a party thereto) that is imposed on, incurred by, or asserted against that Indemnitee, in any manner relating to or arising out of this Agreement or the other Loan Documents, the consummation of the transactions
contemplated by this Agreement, the statements contained in the commitment letters, if any, delivered by the Bank, the Bank’s agreement to make the Loans or issue Letters of Credit hereunder, the use or intended use of the proceeds of any of
the Loans or the exercise of any right or remedy hereunder or under any of the other Loan Documents, any error, failure or delay in the performance of any of the Bank’s obligations under this Agreement caused by natural disaster, fire, war,
strike, civil unrest, error in inoperability of communication equipment or lines or any other circumstances beyond the control of the Bank or actions taken by the Bank which were reasonably believed by the Bank to be taken pursuant to this Agreement
including, but not limited to, actions taken by the Bank to amend or cancel any funds transfer instructions or any decision by the Bank to effect or not to effect the transfer as provided in this Agreement, or any other such action taken by the Bank
in good faith pursuant to its responsibilities under this Agreement (the “Indemnified Liabilities”); provided, however, that the Borrowers shall have no obligation to an Indemnitee hereunder with respect to Indemnified Liabilities arising
from the gross negligence or willful misconduct of that or another Indemnitee as finally determined by a court of competent jurisdiction. 
 8.17 Limitation of Liability. 
 To the fullest extent permitted by Law, no claim may be made by any Borrower against the Bank
or any affiliate, director, officer, employee, attorney or agent of any Bank for any special, incidental, consequential or punitive damages in respect of any claim arising from or relating to this Agreement or any other Loan Document or any
statement, course of conduct, act, omission or event occurring in connection herewith or therewith (whether for breach of contract, tort or any other theory of liability). Each Borrower hereby waives, releases and agrees not to sue upon any claim
for any such damages, whether such claim presently exists or arises hereafter and whether or not such claim is known or is suspected to exist in its favor. This Section 8.17 shall not limit any rights of the Borrowers arising solely out of
willful misconduct as finally determined by a court of competent jurisdiction. 
  

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 8.18 Confidentiality. 
 (a) General. The Bank agrees to keep confidential all information obtained from the Borrowers which is nonpublic and confidential or proprietary in
nature (including any information the Borrowers specifically designate as confidential), except as provided below, and to use such information only in connection with this Agreement and for the purposes contemplated hereby. The Bank shall be
permitted to disclose such information (i) to outside legal counsel, accountants and other professional advisors who need to know such information in connection with the administration and enforcement of this Agreement, subject to agreement of
such Persons to maintain the confidentiality, (ii) to assignees and participants as contemplated by Section 8.13, and prospective assignees and participants, (iii) to the extent requested by any bank regulatory authority or, with
notice to the Borrowers, as otherwise required by applicable Law or by any subpoena or similar legal process, or in connection with any investigation or proceeding arising out of the transactions contemplated by this Agreement or the other Loan
Documents, (iv) if it becomes publicly available other than as a result of a breach of this Agreement or becomes available from a source not known to be subject to confidentiality restrictions, or (v) if the Borrowers shall have consented
to such disclosure. 
 (b) Sharing Information With Affiliates of the Bank. The Borrowers acknowledge that from time to time financial
advisory, investment banking and other services may be offered or provided to the Borrowers or one or more of its Affiliates (in connection with this Agreement or otherwise) by the Bank or by one or more Subsidiaries or Affiliates of the Bank and
the Borrowers hereby authorize the Bank to share any information delivered to the Bank by the Borrowers pursuant to this Agreement, or in connection with the decision of the Bank to enter into this Agreement, to any such Subsidiary or Affiliate of
the Bank, it being understood that any such Subsidiary or Affiliate of the Bank receiving such information shall be bound by the provisions of this Section 8.18 as if it were a Bank hereunder. Such authorization shall survive the repayment of
the Loans. 
 8.19 Certifications From Bank and Participants. 
 (a) Tax Withholding. Any assignee or participant of the Bank that is not incorporated under the Laws of the United States of America or a state
thereof (and, upon the written request of the Bank or assignee or participant of the Bank) agrees that it will deliver to the Borrowers and the Bank two (2) duly completed appropriate valid Withholding Certificates (as defined under
§1.1441-1(c)(16) of the Income Tax Regulations (the “Regulations)) certifying its status (i.e., U.S. or foreign person) and, if appropriate, making a claim of reduced, or exemption from, U.S. withholding tax on the basis of an income tax
treaty or an exemption provided by the Internal Revenue Code. The term “Withholding Certificate” means a Form W-9; a Form W-8ECI; a Form W-8IMY and the related statements and certifications as required under §1.1441-1(c)(2)
and/or (3) of the Regulations; a statement described in §1.871-14(c)(2)(v) of the Regulations; or any other certificates under the Internal Revenue Code or Regulations that certify or establish the status of a payee or beneficial owner as
a U.S. or foreign person. Any assignee or participant required to deliver to the Borrowers and the Bank a Withholding Certificate pursuant to the preceding sentence shall deliver such valid Withholding Certificate at least five (5) Business
Days before the effective date of such assignment or participation (unless the Bank in its sole discretion shall permit such assignee or participant to deliver such valid Withholding 
  

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 Certificate less than five (5) Business Days before such date in which case it shall be due on the date specified by
the Bank). Any assignee or participant which so delivers a valid Withholding Certificate further undertakes to deliver to the Borrowers and the Bank two (2) additional copies of such Withholding Certificate (or a successor form) on or before
the date that such Withholding Certificate expires or becomes obsolete or after the occurrence of any event requiring a change in the most recent Withholding Certificate so delivered by it, and such amendments thereto or extensions or renewals
thereof as may be reasonably requested by the Borrowers or the Bank. Notwithstanding the submission of a Withholding Certificate claiming a reduced rate of or exemption from U.S. withholding tax, the Bank shall be entitled to withhold United States
federal income taxes at the full 30% withholding rate if in its reasonable judgment it is required to do so under the due diligence requirements imposed upon a withholding agent under § 1.1441-7(b) of the Regulations. Further, the Bank is
indemnified under § 1.1461-1(e) of the Regulations against any claims and demands of any assignee or participant of the Bank for the amount of any tax it deducts and withholds in accordance with regulations under § 1441 of the
Internal Revenue Code. 
 (b) USA Patriot Act. Any assignee or participant of the Bank that is not incorporated under the Laws of the
United States of America or a state thereof (and is not excepted from the certification requirement contained in Section 313 of the USA Patriot Act and the applicable regulations because it is both (i) an affiliate of a depository
institution or foreign bank that maintains a physical presence in the United States or foreign county, and (ii) subject to supervision by a banking authority regulating such affiliated depository institution or foreign bank) shall deliver
to the Bank the certification, or, if applicable, recertification, certifying that the Bank is not a “shell” and certifying to other matters as required by Section 313 of the USA Patriot Act and the applicable regulations:
(1) within ten (10) days after the Closing Date, and (2) at such other times as are required under the USA Patriot Act. 
 8.20 Amendment and Restatement. 
 This Agreement amends and restates in its entirety the Existing Loan Agreement. All
references to the “Loan Agreement” contained in the other Loan Documents delivered in connection with the Existing Loan Agreement or this Agreement shall, and shall be deemed to, refer to this Agreement. Notwithstanding the amendment and
restatement of the Existing Loan Agreement by this Agreement, the outstanding Debt of the IGC and IGI under the Existing Loan Agreement and the other Loan Documents as of the Closing Date shall remain outstanding and shall constitute continuing Debt
without novation. Such Debt shall in all respects be continuing and this Agreement shall not be deemed to evidence or result in a novation or repayment and reborrowing of such Debt. 
 [INTENTIONALLY LEFT BLANK] 
  

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	 8.21 WAIVER OF TRIAL BY JURY.
	  	INITIALS:
		
	THE BORROWERS AND THE BANK EXPRESSLY, KNOWINGLY AND VOLUNTARILY WAIVE ALL BENEFIT AND ADVANTAGE OF ANY RIGHT TO A TRIAL BY JURY, AND NO SUCH PARTY WILL AT ANY TIME INSIST UPON, OR
PLEAD OR IN ANY MANNER WHATSOEVER CLAIM OR TAKE THE BENEFIT OR ADVANTAGE OF A TRIAL BY JURY IN ANY ACTION ARISING IN CONNECTION WITH THIS AGREEMENT, THE NOTES OR ANY OF THE OTHER LOAN DOCUMENTS.	  	  
     /MJZ/    
 IGC

	  	  
     /MJZ/    
 IGI

	  	  
     /MJZ/    
 IGMI

	  	  
     /MJZ/    
 GFSN

	  	  
     /SPC/    
 Bank

 [INTENTIONALLY LEFT BLANK] 
  

 - 55 - 

 IN WITNESS WHEREOF, the parties hereto, intending to be legally bound, have executed and delivered this
Agreement as of the date set forth at the beginning of this Agreement. 
  

									
	 ATTEST:
	 		 	 iGate Corporation, a Pennsylvania corporation

					
	 By:
	 	 /s/ Michael Fox
	 		 	 By:
	 	 /s/ Michael J. Zugay

	 Name:
	 	 Michael Fox
	 		 	 Name:
	 	 Michael J. Zugay

	 Title:
	 	 Treasurer
	 		 	 Title:
	 	 Senior Vice President and Chief Financial Officer

			
	 ATTEST:
	 		 	 iGate, Inc., a Pennsylvania corporation

					
	 By:
	 	 /s/ Michael Fox
	 		 	 By:
	 	 /s/ Michael J. Zugay

	 Name
	 	 Michael Fox
	 		 	 Name:
	 	 Michael J. Zugay

	 Title:
	 	 Treasurer
	 		 	 Title:
	 	 Vice President

			
	 ATTEST:
	 		 	 iGate Mastech, Inc., a Pennsylvania corporation

					
	 By:
	 	 /s/ Michael Fox
	 		 	 By:
	 	 /s/ Michael J. Zugay

	 Name:
	 	 Michael Fox
	 		 	 Name:
	 	 Michael J. Zugay

	 Title:
	 	 Treasurer
	 		 	 Title:
	 	 Vice President and Treasurer

			
	 ATTEST:
	 		 	 Global Financial Services of Nevada, a Nevada corporation

					
	 By:
	 	 /s/ Michael Fox
	 		 	 By:
	 	 /s/ Michael J. Zugay

	 Name:
	 	 Michael Fox
	 		 	 Name:
	 	 Michael J. Zugay

	 Title:
	 	 Treasurer
	 		 	 Title:
	 	 Chief Financial Officer and Treasurer

  

 - 56 - 

			
	 PNC Bank, National Association

		
	 By:
	 	 /s/ Scott P. Colcombe

	 Name:
	 	Scott P. Colcombe
	 Title:
	 	Vice President

  

 - 57 - 

 LIST OF SCHEDULES AND EXHIBITS 
 All Schedules to the First Amended and Restated Loan Agreement: 
  

			
	a.	  	Schedule 2.06 Existing Letters of Credit
	b.	  	Schedule 3.06 Officers and Directors; Business
	c.	  	Schedule 3.09 Taxes
	d.	  	Schedule 3.11 Litigation
	e.	  	Schedule 3.13 ERISA
	f.	  	Schedule 3.15 Environmental Matters
	g.	  	Schedule 3.22 Subsidiaries
	h.	  	Schedule 6.01 Liens
	i.	  	Schedule 6.02 Indebtedness
	j.	  	Schedule 6.04 Loans and Investments
	j.	  	Schedule 6.05 Distributions
	k.	  	Schedule 7.01(k) Non-Operating Subsidiaries

 All Exhibits to the First Amended and Restated Loan Agreement: 
  

			
	a.	  	Form of First Amended and Restated Revolving Credit Note
	b.	  	Form of Compliance Certificate

  

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