Document:

EX-10.17

 Exhibit 10.17 
 FIRST AMENDMENT TO 
 TAX SHARING AGREEMENT 

THIS AMENDMENT (this “Amendment”) is entered into as of December 19, 2011 (the “Amendment Date”),
among Gaiam, Inc., a Colorado corporation (“Gaiam”), and Real Goods Solar, Inc., a Colorado corporation (“RGSI”), and amends the Tax Sharing Agreement (the “Original Agreement”) effective as of
May 8, 2008 (the “Effective Date”) among Gaiam and RGSI. Capitalized terms used in this Amendment and not defined herein have the meanings given them in the Original Agreement. 

With respect to the period from the Effective Date to the Amendment Date (the “Prior Period”), the terms and conditions
of the Original Agreement shall govern. With respect to the period from and after the Amendment Date, the terms and conditions of the Original Agreement as supplemented by this Amendment shall govern. 

The Parties agree and acknowledge that, as of March 31, 2011, under current statutory tax rates, the amount owed by Real Goods to
Gaiam pursuant to the Original Agreement is a net of $1,568,516, representing the maximum amount of the Tax Benefit Payable under Section 3.6 of the Original Agreement of $1,745,486, reduced by $176,970 owed by Gaiam to Real Goods pursuant to
Section 3.5 the Original Agreement. 
 1. A new Section 3.5(c) is added to the Original Agreement to read as follows: 

“(c) Notwithstanding anything in this Agreement to the contrary, Gaiam shall not be entitled to any payment under this Agreement by
Real Goods or any of its Controlled Affiliates as a result of the utilization by the Real Goods Group of any Tax Item of Alteris Renewables, Inc. or any of Alteris Renewables Inc.’s Controlled Affiliates arising prior to the Real Goods’
acquisition of Alteris Renewables, Inc.” 
 2. The last paragraph of Section 3.6(b) of the Original Agreement is amended and restated
in its entirety to read as follows: 
 “Gaiam shall in good faith determine the Tax Benefit Payable. In the event of a Final
Determination that modifies the amount of any Tax Item described in this Section 3.6(b), the Tax Benefit Payable will be recalculated under subparts (i) and (ii) above and such recalculated amount, to the extent such recalculated
amount exceeds the Tax Benefit Payable as determined prior to such Final Determination, shall be paid by Real Goods to Gaiam as described in Section 3.6(a) or, to the extent such recalculated amount is less than the Tax Benefit Payable as determined
prior to such Final Determination, shall be paid by Gaiam to Real Goods within ten business days following the date of such Final Determination.” 
 3. The addresses for delivery of notice in Section 4.2 of the Original Agreement shall be amended and restated to read as set forth on the signature page. 

4. Except as expressly amended by this Amendment, the Original Agreement shall continue in full force and effect as the binding obligation of each of the
parties. This Amendment shall be governed by and construed in accordance with the domestic laws of the state of Colorado, without giving effect to any choice of law or conflict of law provision or rule (whether of the state of Colorado or any other
jurisdiction) that would cause the application of the laws of any jurisdiction other than the state of Colorado. This Amendment may be executed in any number of counterparts, each of which when so executed shall be deemed to be an original and all
of which when taken together shall constitute this Amendment. 
 [SIGNATURE PAGE FOLLOWS] 

 IN WITNESS WHEREOF the parties have entered into this Amendment as of the day and year first above
written. 
  

			
	GAIAM, INC.
		
	By:	 	/s/ John Jackson
		
	Title:	 	Vice President of Corporate Development
	
	 833 W. South Boulder Road
 Louisville, Colorado 80027-2452
 Attention: John Jackson

Telephone: (303) 222-3809
 Facsimile:
(303) 222-3700
 E-Mail: john.jackson@gaiam.com

	
	 REAL GOODS SOLAR, INC.

		
	 By:
	 	/s/ John Jackson
		
	 Title:
	 	Vice President of Corporate Development
	
	 833 W. South Boulder Road
 Louisville, Colorado 80027-2452
 Attention: Chief Financial Officer

Telephone: (415) 456.2800
 Facsimile:
(415) 456-2855
 E-Mail: erik.zech@realgoods.com

 [First Amendment to Tax Sharing Agreement]EX-10.18

 Exhibit 10.18 
 This amended and restated promissory note (this “Note”) has not been registered under the Securities Act of 1933, as amended, or under the securities laws of any state. No transfer, sale
or other disposition of this Note may be made unless a registration statement with respect to this Note has become effective under said Act, and such registration or qualification as may be necessary under the securities laws of any state has become
effective, or the Maker (as defined below) has been furnished with an opinion of counsel satisfactory to the Maker that such registration is not required. 
 Payments of principal and interest in respect of this Note are subordinated to payments of certain other indebtedness of the Maker, as set forth herein. 

AMENDED AND RESTATED PROMISSORY NOTE 
 Louisville, Colorado 
  

			
	$1,700,000	  	March 27, 2013 (the “Issue Date”)

 FOR VALUE RECEIVED, the undersigned, REAL GOODS SOLAR, INC., a Colorado corporation
(“Maker”), PROMISES TO PAY TO THE ORDER OF GAIAM, INC. or its registered assigns (the “Payee”), the sum of ONE MILLION SEVEN HUNDRED THOUSAND DOLLARS ($1,700,000), in lawful money of the United States of America,
together with interest on the unpaid principal amount, all in accordance with the provisions stipulated herein, 
 Interest
shall accrue on the principal amount of this Note at the rate of ten percent (10.0%) per annum calculated based on a 360-day year, and accruing daily from the Issue Date until repaid. Interest shall be due and payable monthly in arrears on the
first business day of the following month, provided however Maker shall not be considered in default of this interest payment obligation as a result of any late interest payment unless the Payee has provided Maker with written notice of such default
and Maker has not cured such default within 30 days following receipt of written notice thereof. 
 All unpaid principal and all
accrued but unpaid interest shall mature and become due and payable in full on the earlier of April 30, 2014 and the occurrence of a Proceeding (the “Maturity Date”). For the purposes of this Note, a “Proceeding”
shall mean either (a) an involuntary proceeding shall be commenced or an involuntary petition shall be filed seeking (i) liquidation, reorganization or other relief in respect of Maker or such person’s debts, or of a substantial part
of such person’s assets, under any Federal, state or foreign bankruptcy, insolvency, receivership or similar law now or hereafter in effect, or (ii) the appointment of a receiver, trustee, custodian, sequestrator, conservator or similar
official for Maker or for a substantial part of such person’s assets, and, in any such case, such proceeding or petition shall continue undismissed for a period of 60 or more days or an order or decree approving or ordering any of the foregoing
shall be entered, or (b) Maker shall (i) voluntarily commence any proceeding or file any petition seeking liquidation, reorganization or other relief under any Federal, state or foreign bankruptcy, insolvency, receivership or similar law
now or hereafter in effect, (ii) consent to the institution of, or fail to contest in a timely and appropriate manner, any proceeding or petition described in clause (a) above, (iii) apply for or consent to the appointment

 
of a receiver, trustee, custodian, sequestrator, conservator or similar official for Maker or for a substantial part of such person’s assets, (iv) file an answer admitting the material
allegations of a petition filed against it in any such proceeding, (v) make a general assignment for the benefit of creditors, or (vi) take any action for the purpose of effecting any of the foregoing. 

This Note is one of the promissory notes referred to in that certain Shareholders Agreement, dated as of December 19, 2011 (as the
same may be amended, restated, supplemented or otherwise modified from time to time, the “Shareholders Agreement”), by and among Maker, Riverside Renewable Energy Investments, LLC and Gaiam, Inc., and is subject to the provisions of
the Shareholders Agreement. All rights and remedies available to Payee under this Note shall be cumulative of and in addition to all other rights and remedies granted to Payee at law or in equity. 

Maker agrees, and Payee by accepting this Note agrees, that this Note, and the indebtedness evidenced hereby, including all principal and
interest (the “Subordinated Obligations”), shall be subordinate and junior in right of payment to the prior payment in full in cash of all indebtedness for borrowed money (the “Senior Obligations”) owed by Maker to
any lenders unaffiliated with Maker (the “Senior Lenders”), and that such subordination of the payment of the Subordinated Obligations to the payment in full of the Senior Obligations shall be subject to customary subordination
terms reasonably acceptable to such Senior Lenders, including the following: 
 (a) the subordination provisions
shall be effective and apply to the Subordinated Obligations until such time as (i) the Senior Obligations shall be repaid in full in cash, and (ii) all commitments of the Senior Lenders to make loans or other credit extensions to or on
behalf of Maker shall expire or terminate (the “Senior Obligations Termination”); and 
 (b)
notwithstanding any provision in this Note to the contrary, prior to the earlier of the Maturity Date and the Senior Obligations Termination, Payee shall not ask, demand, sue for, take or receive from Maker or any other person or entity, directly or
indirectly, in cash or other property or by set-off or in any other manner, and Maker shall not repay, or cause to be repaid, any or all of the Subordinated Obligations, except under customary terms reasonably acceptable to the Senior Lenders.

 Subject to the foregoing provisions, Maker shall have the right to prepay this Note at any time without premium or penalty,
provided that payments will be applied first to accrued and unpaid interest on the principal amount and the balance, if any, to the reduction of principal. 
 No modification, amendment, termination or cancellation of any provision of this Note shall be valid and binding, unless it be in writing and signed by Maker and Payee. No failure or delay on the part of
Payee in exercising any right, power or privilege hereunder and no course of dealing between Maker and Payee shall operate as a waiver thereof; nor shall any single or partial exercise of any right, remedy, power or privilege hereunder preclude any
other or further exercise thereof or the exercise of any other right, remedy, power or privilege. 

 This Note, together with the Shareholders Agreement, represents the final agreement between
Maker and Payee and may not be contradicted by evidence of prior, contemporaneous, or subsequent oral agreements between Maker and Payee. There are no unwritten oral agreements between Maker and Payee. 

This Note is issued in replacement of and substitution for, but not in repayment of, the Promissory Note, dated as of November 13,
2012, in the original principal amount of $1,700,000. 
 This Note shall be governed by, and construed in accordance with the
laws of the State of Colorado. 
  

			
	MAKER:
	
	REAL GOODS SOLAR, INC.
		
	By:	 	  

	Name:	 	Anthony M. Dipaolo
	Title:	 	Chief Financial Officer

  

			
	Acknowledged and Agreed:
	
	PAYEE:
	
	GAIAM, INC.
		
	By:	 	  

	Name:	 	John Jackson
	Title:	 	Vice President

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