Document:

EX-10.1

 Exhibit 10.1 

TRANSITION SERVICES AGREEMENT 
 BY
AND BETWEEN 
 ARMSTRONG WORLD INDUSTRIES, INC. 

AND 
 ARMSTRONG FLOORING, INC.

 DATED AS OF [                    ]

 TABLE OF CONTENTS 
  

							
	Article I DEFINITIONS	  	 	2	  
			
	 Section 1.01
	    	Definitions	  	 	2	  
		
	Article II SERVICES	  	 	7	  
			
	 Section 2.01
	    	Services	  	 	7	  
	 Section 2.02
	    	Performance of Services	  	 	7	  
	 Section 2.03
	    	Charges for Services	  	 	9	  
	 Section 2.04
	    	Changes in the Performance of Services	  	 	9	  
	 Section 2.05
	    	Transitional Nature of Services	  	 	9	  
	 Section 2.06
	    	Subcontracting	  	 	9	  
		
	Article III OTHER ARRANGEMENTS	  	 	10	  
			
	 Section 3.01
	    	Access	  	 	10	  
		
	Article IV BILLING; TAXES	  	 	11	  
			
	 Section 4.01
	    	Procedure	  	 	11	  
	 Section 4.02
	    	Late Payments	  	 	11	  
	 Section 4.03
	    	Taxes	  	 	11	  
	 Section 4.04
	    	No Set-Off	  	 	12	  
		
	Article V TERM AND TERMINATION	  	 	12	  
			
	 Section 5.01
	    	Term	  	 	12	  
	 Section 5.02
	    	Early Termination	  	 	12	  
	 Section 5.03
	    	Interdependencies	  	 	13	  
	 Section 5.04
	    	Effect of Termination	  	 	13	  
	 Section 5.05
	    	Information Transmission	  	 	13	  
		
	Article VI CONFIDENTIALITY; PROTECTIVE ARRANGEMENTS	  	 	14	  
			
	 Section 6.01
	    	AWI and AFI Obligations	  	 	14	  
	 Section 6.02
	    	No Release; Return or Destruction	  	 	14	  
	 Section 6.03
	    	Privacy and Data Protection Laws	  	 	15	  
	 Section 6.04
	    	Protective Arrangements	  	 	15	  
		
	Article VII LIMITED LIABILITY AND INDEMNIFICATION	  	 	15	  
			
	 Section 7.01
	    	Limitations on Liability	  	 	15	  
	 Section 7.02
	    	Obligation to Re-Perform; Liabilities	  	 	16	  
	 Section 7.03
	    	Third-Party Claims	  	 	16	  
	 Section 7.04
	    	Provider Indemnity	  	 	16	  
	 Section 7.05
	    	Indemnification Procedures	  	 	17	  
		
	Article VIII TRANSITION COMMITTEE	  	 	17	  
			
	 Section 8.01
	    	Establishment	  	 	17	  

  
 - i - 

							
		
	Article IX MISCELLANEOUS	  	 	17	  
			
	 Section 9.01
	    	Mutual Cooperation	  	 	17	  
	 Section 9.02
	    	Further Assurances	  	 	17	  
	 Section 9.03
	    	Audit Assistance	  	 	17	  
	 Section 9.04
	    	Title to Intellectual Property	  	 	18	  
	 Section 9.05
	    	Independent Contractors	  	 	18	  
	 Section 9.06
	    	Counterparts; Entire Agreement; Corporate Power	  	 	18	  
	 Section 9.07
	    	Governing Law	  	 	19	  
	 Section 9.08
	    	Assignability	  	 	19	  
	 Section 9.09
	    	Third-Party Beneficiaries	  	 	19	  
	 Section 9.10
	    	Notices	  	 	20	  
	 Section 9.11
	    	Severability	  	 	21	  
	 Section 9.12
	    	Force Majeure	  	 	21	  
	 Section 9.13
	    	Headings	  	 	22	  
	 Section 9.14
	    	Survival of Covenants	  	 	22	  
	 Section 9.15
	    	Waivers of Default	  	 	22	  
	 Section 9.16
	    	Dispute Resolution	  	 	22	  
	 Section 9.17
	    	Specific Performance	  	 	22	  
	 Section 9.18
	    	Amendments	  	 	23	  
	 Section 9.19
	    	Interpretation	  	 	23	  
	 Section 9.20
	    	Mutual Drafting	  	 	23	  

  
 - ii - 

 TRANSITION SERVICES AGREEMENT 

This TRANSITION SERVICES AGREEMENT, dated as of
[                    ] (this “Transition Services Agreement”), is by and between Armstrong World Industries, Inc., a Pennsylvania
corporation (“AWI”), and Armstrong Flooring, Inc., a Delaware corporation (“AFI”). 
 R E C I T A L S: 

WHEREAS, the board of directors of AWI (the “AWI Board”) has determined that it is in the best interests of AWI to separate
AWI’s flooring business from its ceilings (building products) business, creating two independent industry-leading publicly traded companies; 

WHEREAS, in furtherance of the foregoing, the AWI Board has determined that it is in the best interests of AWI to separate the AFI Business
from the AWI Business (the “Separation”) and, following the Separation, to make a distribution of all of the outstanding AFI Shares owned by AWI to holders of AWI Shares, on a pro rata basis (the “Distribution”);

 WHEREAS, to effectuate the Separation and the Distribution, AWI and AFI have entered into a Separation and Distribution Agreement, dated
as of [                    ] (the “Separation and Distribution Agreement”); 

WHEREAS, in furtherance of the foregoing, as provided in the Separation and Distribution Agreement, the AWI Board has adopted and approved a
Plan of Division (the “Plan of Division”) to effect the separation of the AFI Business from the AWI Business by means of a division pursuant to the applicable provisions of the Pennsylvania Entity Transactions Law (the
“Division”), pursuant to which AWI will divide into AWI, which will be the dividing association and retain the assets and liabilities related primarily to the AWI Business, and AFI Intermediate Co., a Pennsylvania corporation
created by, and resulting from, the Division, which will be allocated the assets and liabilities related primarily to the AFI Business (“AFI Division Sub”), in each case as set forth in the Plan of Division; 

WHEREAS, after the Division Effective Time, AFI Division Sub will merge with and into AFI, with AFI surviving the merger as a wholly-owned
subsidiary of AWI (the “Merger”), on the terms and subject to the conditions set forth in that certain Agreement and Plan of Merger, to be entered into after the Division Effective Time by and between AFI and AFI Division Sub (the
“Merger Agreement”); and 
 WHEREAS, to facilitate and provide for an orderly transition in connection with the Separation
and the Distribution, the Parties desire to enter into this Transition Services Agreement to set forth the terms pursuant to which each of the Parties shall provide Services to the other Party for a transitional period. 

NOW, THEREFORE, in consideration of the mutual agreements, provisions and covenants contained in this Transition Services Agreement, and for
other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties, intending to be legally bound, hereby agree as follows: 

 ARTICLE I 

DEFINITIONS 
 Section 1.01
Definitions. For purposes of this Transition Services Agreement, the following terms shall have the following meanings: 

“Action” shall mean any demand, action, claim, dispute, suit, countersuit, arbitration, inquiry, subpoena, proceeding or
investigation of any nature (whether criminal, civil, legislative, administrative, regulatory, prosecutorial or otherwise) by or before any Governmental Authority. 

“Additional Services” shall have the meaning set forth in Section 2.01(b). 

“Affiliate” shall mean, when used with respect to a specified Person, a Person that, directly or indirectly, through one or
more intermediaries, controls, is controlled by or is under common control with such specified Person. For the purpose of this definition, “control” (including with correlative meanings, “controlled by” and “under common
control with”), when used with respect to any specified Person shall mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such Person, whether through the ownership of
voting securities or other interests, by contract, agreement, obligation, indenture, instrument, lease, promise, arrangement, release, warranty, commitment, undertaking or otherwise. It is expressly agreed that, for purposes of this Agreement,
(a) no member of the AFI Group shall be deemed to be an Affiliate of any member of the AWI Group and (b) no member of the AWI Group shall be deemed to be an Affiliate of any member of the AFI Group. 

“AFI” shall have the meaning set forth in the Preamble. 

“AFI Business” shall mean (a) the business, operations and activities of the Resilient Flooring and the Wood Flooring
segments of AWI conducted at any time prior to the Division Effective Time by either Party or any of their current or former Subsidiaries and (b) except for the Retained Legacy Matters (as defined in the Separation and Distribution
Agreement)(which are expressly excluded from the AFI Business), any terminated, divested or discontinued businesses, operations and activities that, at the time of termination, divestiture or discontinuation, primarily related to the business,
operations or activities described in clause (a) as then conducted, including those set forth on Schedule 1.2 to the Separation and Exchange Agreement. 

“AFI Division Sub” shall have the meaning set forth in the Recitals. 

“AFI Group” shall mean AFI and each Person that is a Subsidiary of AFI. 

“AFI Shares” shall mean the shares of common stock, par value $0.01 per share, of AFI. 

“Ancillary Agreement” shall mean all agreements (other than the Separation and Distribution Agreement) entered into by the
Parties or the members of their respective Groups (but as to which no Third Party is a party) in connection with the Separation, the Distribution, or the other transactions contemplated by the Separation and Distribution Agreement, including this
Transition Services Agreement, the Tax Matters Agreement, the Employee Matters Agreement, 

  
 - 2 - 

 
the Trademark License Agreement, the Transition Trademark License Agreement, the Lease Agreement and the Transfer Documents (each as defined in the Separation and Distribution Agreement). 

“AWI” shall have the meaning set forth in the Preamble. 

“AWI Board” shall have the meaning set forth in the Recitals. 

“AWI Business” shall mean all businesses, operations and activities (whether or not such businesses, operations or activities
are or have been terminated, divested or discontinued) conducted at any time prior to the Distribution Effective Time by either Party or any member of its Group, other than the AFI Business. 

“AWI Group” shall mean AWI and each Person that is a Subsidiary of AWI (and expressly excluding AFI and any other member of
the AFI Group). 
 “AWI Shares” shall mean the shares of common stock, par value $0.01 per share, of AWI. 

“Cause” shall mean, with respect to any employee of any member of the AFI Group, and solely for purposes of
Section 2.02(e), (a) engaging by the employee in gross misconduct that is demonstrably and materially injurious to AFI or the AFI Group, (b) the employee’s commission of a felony or crime involving moral turpitude,
(c) engaging by the employee in fraud, theft or misappropriation of funds with respect to AFI or the AFI Group, or (d) the employee’s material violation of the AFI code of conduct. 

“Charge” and “Charges” have the meaning set forth in Section 2.03. 

“Code” shall mean the Internal Revenue Code of 1986, as amended. 

“Confidential Information” means all Information that is either confidential or proprietary. 

“Dispute” shall have the meaning set forth in Section 9.16. 

“Distribution” shall have the meaning set forth in the Recitals. 

“Distribution Date” shall mean the date of the consummation of the Distribution, which shall be determined by the AWI Board
in its sole and absolute discretion. 
 “Distribution Effective Time” shall mean
[            ], New York City time, on the Distribution Date. 

“Division” shall have the meaning set forth in the Recitals. 

“Division Effective Time” shall mean the time of the filing of a Statement of Division with the Department of Statement of
the Commonwealth of Pennsylvania pursuant to Section 366 of the Pennsylvania Entity Transactions Law and in accordance with the Plan of Division. 

  
 - 3 - 

 “Force Majeure” shall mean, with respect to a Party, an event beyond the control
of such Party (or any Person acting on such Party’s behalf), which event (a) does not arise or result from the fault or negligence of such Party (or any Person acting on such Party’s behalf) and (b) by its nature would not
reasonably have been foreseen by such Party (or such Person), or, if it would reasonably have been foreseen, was unavoidable, and includes acts of God, acts of civil or military authority, embargoes, epidemics, war, riots, insurrections, fires,
explosions, earthquakes, floods, unusually severe weather conditions, labor problems or unavailability of parts, or, in the case of computer systems, any failure in electrical or air conditioning equipment. 

“Group” shall mean either the AFI Group or the AWI Group, as the context requires. 

“Governmental Authority” shall mean any nation or government, any state, municipality or other political subdivision thereof,
and any body, agency, commission, department, board, bureau, court, tribunal or other instrumentality, whether federal, state, local, domestic, foreign or multinational, exercising executive, legislative, judicial, regulatory, administrative or
other similar functions of, or pertaining to, government and any executive official thereof. 
 “Information” shall mean
information, whether or not patentable or copyrightable, in written, oral, electronic or other tangible or intangible forms, stored in any medium, including studies, reports, records, books, contracts, instruments, surveys, discoveries, ideas,
concepts, know-how, techniques, designs, specifications, drawings, blueprints, diagrams, models, prototypes, samples, flow charts, data, computer data, disks, diskettes, tapes, computer programs or other software, marketing plans, customer names,
communications by or to attorneys (including attorney-client privileged communications), memos and other materials prepared by attorneys or under their direction (including attorney work product), and other technical, financial, employee or business
information or data. 
 “Interest Payment” shall have the meaning set forth in Section 4.02. 

“Law” shall mean any national, supranational, federal, state, provincial, local or similar law (including common law),
statute, code, order, ordinance, rule, regulation, treaty (including any income tax treaty), license, permit, authorization, approval, consent, decree, injunction, binding judicial or administrative interpretation or other requirement, in each case,
enacted, promulgated, issued or entered by a Governmental Authority. 
 “Level of Service” shall have the meaning set forth
in Section 2.02(c). 
 “Liabilities” shall mean all debts, guarantees, assurances, commitments, liabilities,
responsibilities, Losses, remediation, deficiencies, settlements, sanctions, interest and obligations of any nature or kind, whether accrued or fixed, absolute or contingent, matured or unmatured, accrued or not accrued, asserted or unasserted,
liquidated or unliquidated, foreseen or unforeseen, known or unknown, reserved or unreserved, or determined or determinable, including those arising under any Law, Action, or order, writ, judgment, injunction, decree, stipulation, determination or
award entered by or with any Governmental Authority or arbitration tribunal, and those arising under any contract, agreement, obligation, indenture, instrument, lease, promise, arrangement, release, warranty, commitment or undertaking, or any
equitable relief that is imposed, in each case, including all costs and expenses relating thereto. 

  
 - 4 - 

 “Losses” shall mean actual losses, costs, taxes, damages, fines, penalties and
expenses (including legal and accounting fees and expenses and costs of investigation and litigation), whether or not involving a Third-Party Claim. 

“Merger” shall have the meaning set forth in the Recitals. 

“Merger Agreement” shall have the meaning set forth in the Recitals. 

“Minimum Service Period” means the period commencing on the Distribution Date and ending on the six-month anniversary of the
Distribution Date. 
 “Parties” means the parties to this Transition Services Agreement. 

“Pennsylvania Entity Transactions Law” means the Entity Transactions Law of the Commonwealth of Pennsylvania, 15 Pa.C.S.
§311 et seq. 
 “Person” shall mean an individual, a corporation, a general or limited partnership, a trust, a
joint venture, an unincorporated organization, a limited liability entity, any other entity and any Governmental Authority. 
 “Plan
of Division” shall have the meaning set forth in the Recitals. 
 “Prime Rate” means the then published prime
interest rate upon unsecured loans charged by JP Morgan Chase Bank (or any successor thereto) on loans of 90 days. 

“Provider” means, with respect to any Service, the Party identified on Schedule 1 hereto as the “Provider”
of such Service. 
 “Provider Indemnitees” shall have the meaning set forth in Section 7.03. 

“Recipient” means, with respect to any Service, the Party receiving such Service hereunder. 

“Recipient Indemnitees” shall have the meaning set forth in Section 7.04. 

“Representatives” shall mean, with respect to any Person, any of such Person’s directors, officers, employees, agents,
consultants, advisors, accountants, attorneys or other representatives. 
 “Separation” shall have the meaning set forth in
the Recitals. 
 “Separation and Distribution Agreement” shall have the meaning set forth in the Recitals. 

“Service Period” means, with respect to any Service, the period commencing on the Distribution Date and ending on the earlier
of (a) the date that a Party terminates the provision of such Service pursuant to Section 5.02 and (b) the date set forth on Schedule 1 with respect to such Service. 

  
 - 5 - 

 “Services” shall have the meaning set forth in Section 2.01. 

“Subsidiary” shall mean, with respect to any Person, any corporation, general or limited partnership, trust, joint venture,
unincorporated organization, limited liability company or other entity of which such Person (a) beneficially owns, either directly or indirectly, more than fifty percent (50%) of (i) the total combined voting power of all classes of
voting securities, (ii) the total combined equity interests or (iii) in the case of a partnership, is a general partner, or (b) otherwise has the power to vote, either directly or indirectly, sufficient securities to elect a majority
of the board of directors or similar governing body. 
 “Tax” shall have the meaning set forth in the Tax Matters
Agreement. 
 “Tax Matters Agreement” shall mean the Tax Matters Agreement entered into as of the date hereof by and
between AWI and AFI and/or one or more members of their respective Groups in connection with the Separation, the Distribution or the other transactions contemplated by this Agreement. 

“Taxing Authority” shall have the meaning set forth in the Tax Matters Agreement. 

“Termination Charges” shall mean, with respect to the termination of any Service pursuant to Section 5.02(a)(i),
the sum of (a) any and all costs, fees and expenses (other than any severance or retention costs) payable to a Third Party by the Provider of such Service principally because of the early termination of such Service; provided,
however, that the Provider shall use commercially reasonable efforts to minimize any costs, fees or expenses payable to any Third Party in connection with such early termination of such Service and credit any such reductions against the
Termination Charges payable by the Recipient; and (b) any additional severance and retention costs, if any, because of the early termination of such Service that the Provider of such terminated Service incurs to employees who had been retained
primarily to provide such terminated Service (it being agreed that the costs set forth in this clause (b) shall only be the amount, if any, in excess of the severance and retention costs that such Provider would have paid to such employees if
the Service had been provided for the full period during which such Service would have been provided hereunder but for such early termination). 

“Third Party” shall mean any Person other than the Parties or any of their Affiliates. 

“Third-Party Claim” shall mean any Action commenced by any Third Party against any Party or any of its Affiliates. 

“Trademark License Agreement” shall mean the Trademark License Agreement entered into on the date hereof by and between AWI
and AFI and/or any members of their respective Groups in connection with the Separation, the Distribution or the other transactions contemplated by this Agreement. 

“Transition Services Agreement” shall have the meaning set forth in the Preamble. 

  
 - 6 - 

 “Transition Trademark License Agreement” shall mean the Transition Trademark
License Agreement entered into on the date hereof by and between AWI and AFI and/or any members of their respective Groups in connection with the Separation, the Distribution or the other transactions contemplated by this Agreement. 

“Transition Committee” shall mean the transition committee established pursuant to the Separation and Distribution Agreement
to be responsible for monitoring and managing all matters related to the transactions contemplated by the Separation and the Distribution Agreement, this Transition Services Agreement and the other Ancillary Agreements. 

ARTICLE II 
 SERVICES 

Section 2.01 Services. 

(a) Commencing as of the Distribution Effective Time, the Provider agrees to provide, or to cause one or more members of its Group to provide,
to the Recipient, or any members of the Recipient’s Group, the applicable services (the “Services”) set forth on Schedule 1 hereto, in each case for the applicable Service Period set forth on Schedule 1 hereto.

 (b) At any time after the Distribution Effective Time and during the term of this Transition Services Agreement, either Party may request
that the other Party provide or cause its Group to provide additional services hereunder (the “Additional Services”) by providing written notice of such request, it being understood that, unless such Additional Services are included
on Schedule 1 hereto as pre-approved Additional Services, the Party that receives such request may in its sole discretion decline to provide such requested Additional Services. If a Provider undertakes to provide the Additional Services, upon
the mutual written agreement as to the nature, cost, duration and scope of such Additional Services, AWI and AFI shall supplement in writing the Services set forth on Schedule 1 hereto to include such Additional Services. Except where the
context otherwise indicates or requires, any such Additional Services shall be deemed to be “Services” under this Agreement. 

Section 2.02 Performance of Services. 

(a) The Provider shall perform, or shall cause one or more members of its Group to perform, all Services to be provided by the Provider in a
manner that is based on its past practice and that is substantially similar in all material respects to the analogous services provided by or on behalf of AWI or any of its Subsidiaries to AWI or its applicable functional group or Subsidiary prior
to the Distribution Effective Time. 
 (b) Nothing in this Transition Services Agreement shall require the Provider to perform or cause to
be performed any Service to the extent that the manner of such performance would constitute a violation of any applicable Law or any existing contract or agreement with a Third Party. If the Provider is or becomes aware of any potential violation on
the part of the Provider, the Provider shall use commercially reasonable efforts to promptly advise the Recipient of such potential violation, and the Provider and the Recipient will mutually seek an alternative that addresses such potential
violation. The Parties agree to cooperate in good faith and use commercially reasonable efforts to obtain any necessary Third Party consents 

  
 - 7 - 

 
required under any existing contract or agreement with a Third Party to allow the Provider to perform, or cause to be performed, all Services to be provided by the Provider hereunder in
accordance with the standards set forth in this Section 2.02. Unless otherwise agreed in writing by the Parties, all reasonable and documented out-of-pocket costs and expenses (if any) incurred by any Party or any member of its Group in
connection with obtaining any such Third Party consent that is required to allow the Provider to perform or cause to be performed such Services shall be divided proportionately between the Provider and the Recipient in accordance with such
Parties’ respective utilization of such Services at such time. If, with respect to a Service, the Parties, despite the use of such commercially reasonable efforts, are unable to obtain a required Third Party consent, or the performance of such
Service by the Provider would constitute a violation of any applicable Law, the Provider shall have no obligation whatsoever to perform or cause to be performed such Service. 

(c) The Provider shall not be obligated to perform or to cause to be performed any Service in a manner that is materially more burdensome
(with respect to service quality or quantity) than analogous services provided to AWI or its applicable functional group or Subsidiary during the 12-month period immediately before the date of this Transition Services Agreement (collectively
referred to as the “Level of Service”). Without limiting the generality of the foregoing, but subject to Section 2.01(e), the Provider shall not be required to maintain the employment of any specific employee(s), hire
additional employees or third-party service providers or purchase, or purchase, lease or license any additional equipment, software or other assets or properties in order the provide the Services hereunder. If the Recipient requests that the
Provider perform or cause to be performed any Service in a manner that exceeds the Level of Service, then the Parties shall cooperate and act in good faith to determine whether the Provider will be required to provide such requested higher Level of
Service. If the Parties determine that the Provider shall provide the requested higher Level of Service, then such higher Level of Service shall be documented in a written agreement signed by the Parties, which may be an amendment or addendum to
this Transition Services Agreement. Each amended section of Schedule 1 hereto, as agreed to in writing by the Parties, shall be deemed part of this Transition Services Agreement as of the date of such written agreement and the Level of
Service increases set forth in such written agreement shall be deemed a part of the “Services” provided under this Transition Services Agreement, in each case subject to the terms and conditions of this Transition Services Agreement. 

(d) (i) Neither the Provider nor any member of its Group shall be required to perform or to cause to be performed any of the Services for
the benefit of any Third Party or any other Person other than the Recipient and the members of its Group, and (ii) EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION 2.02 OR SECTION 7.04, EACH PARTY ACKNOWLEDGES AND AGREES THAT ALL
SERVICES ARE PROVIDED ON AN “AS-IS” BASIS, THAT THE RECIPIENT ASSUMES ALL RISK AND LIABILITY ARISING FROM OR RELATING TO ITS USE OF AND RELIANCE UPON THE SERVICES, AND THAT THE PROVIDER MAKES NO OTHER REPRESENTATIONS OR GRANTS ANY
WARRANTIES, EXPRESS OR IMPLIED, EITHER IN FACT OR BY OPERATION OF LAW, BY STATUTE OR OTHERWISE, WITH RESPECT TO THE SERVICES. EACH PARTY SPECIFICALLY DISCLAIMS ANY OTHER WARRANTIES, WHETHER WRITTEN OR ORAL, OR EXPRESS OR IMPLIED, INCLUDING ANY
WARRANTY OF QUALITY, MERCHANTABILITY, OR FITNESS FOR A PARTICULAR USE OR PURPOSE OR THE NON-INFRINGEMENT OF ANY INTELLECTUAL PROPERTY RIGHTS OF THIRD PARTIES. 

  
 - 8 - 

 (e) AFI shall not, and shall cause each member of the AFI Group not to, terminate the employment
of any employee of any member of the AFI Group listed on Schedule 2 hereto, other than for Cause, in each case during the term of the applicable Service Period set forth on Schedule 1 hereto for which such employee is providing
Services hereunder. 
 (f) Each Party shall be responsible for its own compliance with any and all Laws applicable to its performance under
this Transition Services Agreement. No Party shall knowingly take any action in violation of any such applicable Law. 
 Section 2.03
Charges for Services. The Recipient shall pay the Provider of the Services a fee (either one-time or recurring) for such Services (or category of Services, as applicable) (each fee constituting a “Charge” and, collectively,
“Charges”), as set forth on Schedule 1. During the term of this Transition Services Agreement, the amount of a Charge for any Service may be modified to the extent of (a) any adjustments mutually agreed to by the
Parties, (b) any adjustments due to a change in Level of Service requested by the Recipient and agreed upon by the Provider, and (c) any adjustment in the rates or charges imposed by any Third Party provider that is providing Services
(proportional to the respective use of such Services by each Party). Together with any invoice for Charges, the Provider shall provide the Recipient with reasonable documentation, including any additional documentation reasonably requested by the
Recipient to the extent that such documentation is in the Provider’s or its Group’s possession or control, to support the calculation of such Charges. 

Section 2.04 Changes in the Performance of Services. Subject to the performance standards for Services set forth in Sections
2.02(a), 2.02(b) and 2.02(c), the Provider may make changes from time to time in the manner of performing the Services if the Provider is making similar changes in performing analogous services for itself and if the Provider
furnishes to the Recipient reasonable prior written notice (in content and timing) of such changes. No such change shall materially adversely affect the timeliness or quality of the applicable Service. If any such change by the Provider reasonably
requires the Recipient to incur an increase in costs and expenses of at least five percent (5%), in the aggregate, in order to continue to receive and utilize the applicable Services in the same manner as the Recipient was receiving and utilizing
such Service prior to such change, the Provider shall be required to reimburse the Recipient for all such reasonable increase in costs and expenses. Upon request, the Recipient shall provide the Provider with reasonable documentation, including any
additional documentation reasonably requested by the Provider to the extent such documentation is in the Recipient’s or its Group’s possession or control, to support the calculation of such increase in costs and expenses. 

Section 2.05 Transitional Nature of Services. The Parties acknowledge the transitional nature of the Services and agree to
cooperate in good faith and to use commercially reasonable efforts to effectuate a smooth transition of the Services from the Provider to the Recipient (or its designee). 

Section 2.06 Subcontracting. A Provider may hire or engage one or more Third Parties to perform any or all of its obligations
under this Transition Services Agreement; provided, 

  
 - 9 - 

 however, that (a) such Provider shall use the same degree of care (but at least reasonable care) in
selecting each such Third Party as it would if such Third Party was being retained to provide similar services to the Provider and (b) such Provider shall in all cases remain primarily responsible for all of its obligations under this
Transition Services Agreement with respect to the scope of the Services, the performance standard for Services set forth in Sections 2.02(a), 2.02(b) and 2.02(c) and the content of the Services provided to the Recipient. Subject
to the confidentiality provisions set forth in Article VI, each Party shall, and shall cause their respective Affiliates to, provide, upon thirty (30) days’ prior written notice from the other Party, any Information within such
Party’s or its Affiliates’ possession that the requesting Party reasonably requests in connection with any Services being provided to such requesting Party by a Third Party, including any applicable invoices, agreements documenting the
arrangements between such Third Party and the Provider and other supporting documentation; provided, further, that each Party shall make no more than one such request during any calendar quarter. 

ARTICLE III 
 OTHER ARRANGEMENTS

 Section 3.01 Access. 

(a) AFI shall, and shall cause the members of the AFI Group to, allow AWI and the members of the AWI Group and their respective
Representatives reasonable access to the facilities of the AFI Group that is necessary for the AWI Group to fulfill their obligations under this Transition Services Agreement. In addition to the foregoing right of access, AFI shall, and shall cause
the AFI Group to, afford AWI, the members of the AWI Group and their respective Representatives, upon reasonable advance written notice, reasonable access during normal business hours to the facilities, Information, systems, infrastructure and
personnel of AFI and the members of the AFI Group as reasonably necessary for AWI to verify the adequacy of internal controls over information technology, reporting of financial data and related processes employed in connection with the Services
being provided by AFI or the members of the AFI Group, including in connection with verifying compliance with Section 404 of the Sarbanes-Oxley Act of 2002; provided that (i) such access shall not unreasonably interfere with any of
the business or operations of AFI or any member of the AFI Group and (ii) in the event that AFI determines that providing such access could be commercially detrimental, violate any applicable Law or agreement or waive any attorney-client
privilege, then the Parties shall use commercially reasonable efforts to permit such access in a manner that avoids each of such harm and consequence. AWI agrees that all of its and the AWI Group’s employees shall, and that it shall use
commercially reasonable efforts to cause its Representatives’ employees to, when on the property of AFI or a member of the AFI Group, or when given access to any facilities, Information, systems, infrastructure or personnel of AFI or a member
of the AFI Group, conform to the policies and procedures of AFI and the members of the AFI Group, as applicable, concerning health, safety, conduct and security which are made known or provided to AWI from time to time. 

(b) AWI shall, and shall cause the members of the AWI Group to, allow AFI and the AFI Group and their respective Representatives reasonable
access to the facilities of AWI and the members of the AWI Group that is necessary for AFI and the AFI Group to fulfill their obligations under this Transition Services Agreement. In addition to the foregoing right of

  
 - 10 - 

 
access, AWI shall, and shall cause the members of the AWI Group to, afford AFI, the AFI Group and their respective Representatives, upon reasonable advance written notice, reasonable access
during normal business hours to the facilities, Information, systems, infrastructure and personnel of AWI and the members of the AWI Group as reasonably necessary for AFI to verify the adequacy of internal controls over information technology,
reporting of financial data and related processes employed in connection with the Services being provided by AWI or the members of the AWI Group, including in connection with verifying compliance with Section 404 of the Sarbanes-Oxley Act of
2002; provided that (i) such access shall not unreasonably interfere with any of the business or operations of AWI or any of the members of the AWI Group and (ii) in the event that AWI determines that providing such access could be
commercially detrimental, violate any applicable Law or agreement or waive any attorney-client privilege, then the Parties shall use commercially reasonable efforts to permit such access in a manner that avoids each of such harm and consequence. AFI
agrees that all of its and the members of the AFI Group’s employees shall, and that it shall use commercially reasonable efforts to cause its Representatives’ employees to, when on the property of AWI or the property of the member of the
AWI Group, or when given access to any facilities, Information, systems, infrastructure or personnel of AWI or a member of the AWI Group, conform to the policies and procedures of AWI and the members of the AWI Group, as applicable, concerning
health, safety, conduct and security which are made known or provided to AFI from time to time. 
 ARTICLE IV 

BILLING; TAXES 
 Section 4.01
Procedure. Charges for the Services shall be charged to and payable by the Recipient. Amounts payable pursuant to this Transition Services Agreement shall be paid by wire transfer (or such other method of payment as may be agreed between the
Parties from time to time) to the Provider (as directed by the Provider), on a monthly basis, which amounts shall be due within thirty (30) days after the Recipient’s receipt of each such invoice, including reasonable documentation
pursuant to Section 2.03. All amounts due and payable hereunder shall be invoiced and paid in U.S. dollars. 
 Section 4.02
Late Payments. Charges not paid when due pursuant to this Transition Services Agreement (and any amounts billed or otherwise invoiced or demanded and properly payable that are not paid within thirty (30) days of the receipt of such bill,
invoice or other demand) shall accrue interest at a rate per annum equal to the Prime Rate plus one percent (1%) or the maximum rate under applicable Law, whichever is lower (the “Interest Payment”). 

Section 4.03 Taxes. Without limiting any provisions of this Transition Services Agreement, the Recipient shall bear any and all
Taxes and other similar charges (and any related interest and penalties) imposed on, or payable with respect to, any fees or charges, including any Charges, payable by it pursuant to this Transition Services Agreement, including all sales, use,
value-added, and similar Taxes, but excluding Taxes based on the Provider’s net income and any excise taxes imposed under Section 4981 of the Code. Notwithstanding anything to the contrary in the previous sentence or elsewhere in this
Transition Services Agreement, the Recipient shall be entitled to withhold from any payments to the Provider any such Taxes that the Recipient is required by applicable Law to withhold and shall pay such Taxes to the applicable Taxing Authority.

  
 - 11 - 

 Section 4.04 No Set-Off. Except as mutually agreed to in writing by AWI and AFI, no
Party or any member of its Group shall have any right of set-off or other similar rights with respect to (a) any amounts received pursuant to this Transition Services Agreement or (b) any other amounts claimed to be owed to the other Party
or any of member of its Group arising out of this Transition Services Agreement. 
 ARTICLE V 

TERM AND TERMINATION 

Section 5.01 Term. This Transition Services Agreement shall commence at the Distribution Effective Time and shall terminate upon
the earlier to occur of: (a) the last date on which either Party is obligated to provide any Service to the other Party in accordance with the terms of this Transition Services Agreement; (b) the mutual written agreement of the Parties to
terminate this Transition Services Agreement in its entirety; and (c) 11:59 p.m., New York City time on December 31, 2017. Unless otherwise terminated pursuant to Section 5.02, this Transition Services Agreement shall terminate
with respect to each Service as of the close of business on the last day of the Service Period for such Service. To the extent that the Provider’s ability to provide a Service is dependent on the continuation of a specified Service, the
Provider’s obligation to provide such dependent Service shall terminate automatically with the termination of such supporting Service. 

Section 5.02 Early Termination. 

(a) Without prejudice to the Recipient’s rights with respect to Force Majeure, the Recipient may from time to time terminate this
Transition Services Agreement with respect to the entirety of any individual Service: 
 (i) for any reason or no reason,
upon the giving of at least thirty (30) days prior written notice to the Provider of such Service; provided, however, that, unless otherwise set forth on Schedule 1 with respect to such Service, such notice may not be
delivered prior to the end of the Minimum Service Period; provided, further, that any such termination (x) may only be effective as of the last day of a month and (y) shall be subject to the obligation to pay any applicable
Termination Charges pursuant to Section 5.04; or 
 (ii) if the Provider of such Service has failed to perform
any of its material obligations under this Transition Services Agreement with respect to such Service, and such failure shall continue to be uncured for a period of at least thirty (30) days after receipt by the Provider of written notice of
such failure from the Recipient; provided, however, that any such termination may only be effective as of the last day of a month; provided, further, that the Recipient shall not be entitled to terminate this Transition
Services Agreement with respect to the applicable Service if, as of the end of such period, there remains a good-faith Dispute between the Parties (undertaken in accordance with the terms of Section 9.16) as to whether the Provider has
cured the applicable breach. 
 (b) The Provider may terminate this Transition Services Agreement with respect to any individual Service,
but not a portion thereof, at any time upon prior written notice to the Recipient if the Recipient has failed to perform any of its material obligations under this Transition Services Agreement relating to such Service, including making payment of
Charges for such Service when due, and such failure shall continue to be uncured for a period of at least thirty (30) days after receipt by the Recipient of a written notice of such failure from the Provider; provided, however,
that any such termination may only be effective as of the last day of a month; provided, further, that the Provider shall not be entitled to terminate this Transition Services Agreement with respect to the applicable Service if, as of
the end of such period, there remains a good-faith Dispute between the Parties (undertaken in accordance with the terms of Section 9.16) as to whether the Recipient has cured the applicable breach. Schedule 1 hereto shall be
updated to reflect any terminated Service. 

  
 - 12 - 

 Section 5.03 Interdependencies. The Parties acknowledge and agree that:
(a) there may be interdependencies among the Services being provided under this Transition Services Agreement; (b) upon the request of either Party, the Parties shall cooperate and act in good faith to determine whether (i) any such
interdependencies exist with respect to the particular Service that a Party is seeking to terminate pursuant to Section 5.02 and (ii) in the case of such termination, the Provider’s ability to provide a particular Service in
accordance with this Transition Services Agreement would be materially and adversely affected by such termination of another Service; and (c) in the event that the Parties have determined that such interdependencies exist (and, in the case of
such termination that the Provider’s ability to provide a particular Service in accordance with this Transition Services Agreement would be materially and adversely affected by such termination), the Parties shall negotiate in good faith to
amend Schedule 1 hereto with respect to such termination of such impacted Service, which amendment shall be consistent with the terms of comparable Services. 

Section 5.04 Effect of Termination. Upon the termination of any Service pursuant to this Transition Services Agreement, the
Provider of the terminated Service shall have no further obligation to provide the terminated Service, and the Recipient of such Service shall have no obligation to pay any future Charges relating to such Service; provided, however,
that the Recipient shall remain obligated to the Provider for (a) the Charges owed and payable in respect of Services provided prior to the effective date of termination for such Service, and (b) any applicable Termination Charges (which,
in the case of each of clauses (a) and (b), shall be payable only in the event that the Recipient terminates any Service pursuant to Section 5.02(a)(i)). In connection with the termination of any Service, the provisions of this
Transition Services Agreement not relating solely to such terminated Service shall survive any such termination, and in connection with a termination of this Transition Services Agreement, Article I, this Article V, Article VII
and Article IX, all confidentiality obligations under this Transition Services Agreement and Liability for all due and unpaid Charges and Termination Charges shall continue to survive indefinitely. 

Section 5.05 Information Transmission. The Provider, on behalf of itself and the members of its Group, shall use commercially
reasonable efforts to provide or make available, or cause to be provided or made available, to the Recipient, in accordance with Section 6.1 of the Separation and Distribution Agreement, any Information received or computed by the Provider for
the benefit of the Recipient concerning the relevant Service during the Service Period; 

  
 - 13 - 

 
provided, however, that, except as otherwise agreed to in writing by the Parties (a) the Provider shall not have any obligation to provide, or cause to be provided, Information
in any nonstandard format, (b) the Provider and the members of its Group shall be reimbursed for their reasonable costs in accordance with Section 6.3 of the Separation and Distribution Agreement for creating, gathering, copying,
transporting and otherwise providing such Information, and (c) the Provider shall use commercially reasonable efforts to maintain any such Information in accordance with Section 6.4 of the Separation and Distribution Agreement. 

ARTICLE VI 
 CONFIDENTIALITY;
PROTECTIVE ARRANGEMENTS 
 Section 6.01 AWI and AFI Obligations. Subject to Section 6.04, until the five (5)-year
anniversary of the Distribution Date, each of AWI and AFI, on behalf of itself and each member of its Group, agrees to hold, and to cause its respective Representatives to hold, in strict confidence, with at least the same degree of care that
applies to AWI’s Confidential Information pursuant to policies in effect as of the Distribution Effective Time, all Confidential Information concerning the other Party or the members of its Group or their respective businesses that is either in
its possession (including Confidential Information in its possession prior to the date hereof) or furnished by such other Party or such other Party’s Group members or their respective Representatives at any time pursuant to this Transition
Services Agreement, and shall not use any such Confidential Information other than for such purposes as may be expressly permitted hereunder, except, in each case, to the extent that such Confidential Information has been (a) in the public
domain or generally available to the public, other than as a result of a disclosure by such Party or any member of its Group or any of their respective Representatives in violation of this Transition Services Agreement; (b) later lawfully
acquired from other sources by such Party or any of member of its Group, which sources are not themselves bound by a confidentiality obligation or other contractual, legal or fiduciary obligation of confidentiality with respect to such Confidential
Information; or (c) independently developed or generated without reference to or use of the Confidential Information of the other Party or any member of its Group. If any Confidential Information of a Party or any member of its Group is
disclosed to the other Party or any member of its Group in connection with providing the Services, then such disclosed Confidential Information shall be used only as required to perform such Services. 

Section 6.02 No Release; Return or Destruction. Each Party agrees (a) not to release or disclose, or permit to be released or
disclosed, any Confidential Information of the other Party addressed in Section 6.01 to any other Person, except its Representatives who need to know such Confidential Information in their capacities as such (whom shall be advised of
their obligations hereunder with respect to such Confidential Information) and except in compliance with Section 6.04, and (b) to use commercially reasonable efforts to maintain such Confidential Information in accordance with
Section 6.4 of the Separation and Distribution Agreement. Without limiting the foregoing, when any such Confidential Information is no longer needed for the purposes contemplated by the Separation and Distribution Agreement, this Transition
Services Agreement or any other Ancillary Agreements, each Party will promptly after request of the other Party either return to the other Party all such Confidential Information in a tangible form (including all copies thereof and all notes,
extracts or summaries based thereon) or notify the other Party in writing that it has destroyed such information (and such copies thereof and such notes, extracts or summaries based thereon). 

  
 - 14 - 

 Section 6.03 Privacy and Data Protection Laws. Each Party shall comply with all
applicable state, federal and foreign privacy and data protection Laws that are or that may in the future be applicable to the provision of the Services under this Transition Services Agreement. 

Section 6.04 Protective Arrangements. In the event that a Party or any member of its Group either determines on the advice of its
counsel that it is required to disclose any information pursuant to applicable Law or receives any request or demand under lawful process or from any Governmental Authority to disclose or provide information of the other Party (or any member of its
Group) that is subject to the confidentiality provisions hereof, such Party shall notify the other Party (to the extent legally permitted) as promptly as practicable under the circumstances prior to disclosing or providing such information and shall
cooperate, at the expense of the other Party, in seeking any appropriate protective order requested by the other Party. In the event that such other Party fails to receive such appropriate protective order in a timely manner and the Party receiving
the request or demand reasonably determines that its failure to disclose or provide such information shall actually prejudice the Party receiving the request or demand, then the Party that received such request or demand may thereafter disclose or
provide information to the extent required by such Law (as so advised by its counsel) or by lawful process or such Governmental Authority, and the disclosing Party shall promptly provide the other Party with a copy of the information so disclosed,
in the same form and format so disclosed, together with a list of all Persons to whom such information was disclosed, in each case to the extent legally permitted. 

ARTICLE VII 
 LIMITED LIABILITY AND
INDEMNIFICATION 
 Section 7.01 Limitations on Liability. 

(a) SUBJECT TO Section 7.02, THE LIABILITIES OF THE PROVIDER AND ITS GROUP MEMBERS AND THEIR RESPECTIVE REPRESENTATIVES,
COLLECTIVELY, UNDER THIS TRANSITION SERVICES AGREEMENT FOR ANY ACT OR FAILURE TO ACT IN CONNECTION HEREWITH (INCLUDING THE PERFORMANCE OR BREACH OF THIS TRANSITION SERVICES AGREEMENT), OR FROM THE SALE, DELIVERY, PROVISION OR USE OF ANY SERVICES
PROVIDED UNDER OR CONTEMPLATED BY THIS TRANSITION SERVICES AGREEMENT, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHERWISE, SHALL NOT EXCEED THE AGGREGATE CHARGES PAID AND PAYABLE TO SUCH PROVIDER BY THE RECIPIENT
PURSUANT TO THIS TRANSITION SERVICES AGREEMENT FOR FULL SERVICE PERIOD FOR SUCH SERVICE. 
 (b) IN NO EVENT SHALL EITHER PARTY, THE MEMBERS
OF ITS GROUP OR THEIR RESPECTIVE REPRESENTATIVES BE LIABLE TO THE OTHER PARTY FOR ANY INDIRECT, PUNITIVE, EXEMPLARY, REMOTE, SPECULATIVE OR SIMILAR DAMAGES IN EXCESS OF COMPENSATORY DAMAGES OF THE OTHER

  
 - 15 - 

 
PARTY IN CONNECTION WITH THE PERFORMANCE OF THIS TRANSITION SERVICES AGREEMENT (OTHER THAN ANY SUCH LIABILITY WITH RESPECT TO A THIRD-PARTY CLAIM), AND EACH PARTY HEREBY WAIVES ON BEHALF OF
ITSELF, THE MEMBERS OF ITS GROUP AND ITS REPRESENTATIVES ANY CLAIM FOR SUCH DAMAGES, WHETHER ARISING IN CONTRACT, TORT OR OTHERWISE. 
 (c)
The limitations in Section 7.01(a) and Section 7.01(b) shall not apply in respect of any Liability arising out of or in connection with (i) either Party’s Liability for breaches of confidentiality under Article
VI, (ii) either Party’s obligations under Section 7.03 or 7.04, or (iii) the gross negligence, willful misconduct or fraud of or by the Party to be charged. 

Section 7.02 Obligation to Re-Perform; Liabilities. In the event of any breach of this Transition Services Agreement by the
Provider with respect to the provision of any Services which the Provider can reasonably be expected to re-perform in a commercially reasonable manner, the Provider shall (a) promptly correct in all material respects such error, defect or
breach or re-perform in all material respects such Services at the request of the Recipient and at the sole cost and expense of the Provider and (b) subject to the limitations set forth in Section 7.01, reimburse the Recipient and
the members of its Group and Representatives for Liabilities attributable to such breach by the Provider. Any request for re-performance in accordance with this Section 7.02 by the Recipient must be in writing and specify in reasonable
detail the particular error, defect or breach, and such request must be made no more than one month from the later of (x) the date on which such breach occurred and (y) the date on which such breach was reasonably discovered by the
Recipient. 
 Section 7.03 Third-Party Claims. In addition to (but not in duplication of) its other indemnification obligations
(if any) under the Separation and Distribution Agreement, this Transition Services Agreement or any other Ancillary Agreement, the Recipient shall indemnify, defend and hold harmless the Provider, the members of the Provider’s Group and each of
their respective Representatives, and each of the successors and assigns of any of the foregoing (collectively, the “Provider Indemnitees”), from and against any and all claims of Third Parties relating to, arising out of or
resulting from the Provider’s furnishing or failing to furnish the Services provided for in this Transition Services Agreement, other than (a) Third Party Claims arising out of the gross negligence, willful misconduct or fraud of any
Provider Indemnitee and (b) as set forth in Section 2.02(b). 
 Section 7.04 Provider Indemnity. In addition to
(but not in duplication of) its other indemnification obligations (if any) under the Separation and Distribution Agreement, this Transition Services Agreement or any other Ancillary Agreement, but subject to the limitations set forth in
Section 7.01 of this Transition Services Agreement, the Provider shall indemnify, defend and hold harmless the Recipient, the members of the Recipient’s Group and each of their respective Representatives, and each of the successors
and assigns of any of the foregoing (collectively, the “Recipient Indemnitees”), from and against any and all Liabilities relating to, arising out of or resulting from the sale, delivery, provision or use of any Services provided by
such Provider hereunder, but only to the extent that such Liability relates to, arises out of or results from the Provider’s gross negligence, willful misconduct or fraud. 

  
 - 16 - 

 Section 7.05 Indemnification Procedures. The procedures for indemnification set forth
in Sections 4.5, 4.6 and 4.7 of the Separation and Distribution Agreement shall govern claims for indemnification under this Transition Services Agreement. 

ARTICLE VIII 
 TRANSITION COMMITTEE

 Section 8.01 Establishment. Pursuant to the Separation and Distribution Agreement, a Transition Committee is to be
established by AWI and AFI to, among other things, monitor and manage matters arising out of or resulting from this Transition Services Agreement. Without limiting the generality of the foregoing, each Party shall cause each member of the Transition
Committee who is an employee, agent or other Representative of such Party to work in good faith to resolve any Dispute arising out of or relating in any way to this Transition Services Agreement. 

ARTICLE IX 
 MISCELLANEOUS 

Section 9.01 Mutual Cooperation. Each Party shall, and shall cause the members of its Group to, cooperate with the other Party and
the members of its Group in connection with the performance of the Services hereunder; provided, however, that such cooperation shall not unreasonably disrupt the normal operations of such Party or the members of its Group, and,
provided, further, that this Section 9.01 shall not require such Party to incur any out-of-pocket costs or expenses unless and except as expressly provided in this Transition Services Agreement or otherwise agreed to in writing by the
Parties. 
 Section 9.02 Further Assurances. Each Party shall take, or cause to be taken, any and all reasonable actions,
including the execution, acknowledgment, filing and delivery of any and all documents and instruments that any other Party may reasonably request in order to effect the intent and purpose of this Transition Services Agreement and the transactions
contemplated hereby. 
 Section 9.03 Audit Assistance. Each of the Parties and the members of their respective Groups are or may
be subject to regulation and audit by a Governmental Authority (including a Taxing Authority), standards organizations, customers or other parties to contracts with such Parties or the members of their Groups under applicable Law, standards or
contract provisions. If a Governmental Authority, standards organization, customer or other party to a contract with a Party or a member of its Group exercises its right to examine or audit such Party’s or a member of its Group’s books,
records, documents or accounting practices and procedures pursuant to such applicable Law, standards or contract provisions, and such examination or audit relates to the Services, then the other Party shall provide, at the sole cost and expense of
the requesting Party, all assistance reasonably requested by the Party that is subject to the examination or audit in responding to such examination or audits or requests for Information, to the extent that such assistance or Information is within
the reasonable control of the cooperating Party and is related to the Services. 

  
 - 17 - 

 Section 9.04 Title to Intellectual Property. Except as expressly provided for under
the terms of this Transition Services Agreement, the Separation and Distribution Agreement, the Trademark License Agreement or the Transition Trademark License Agreement, the Recipient acknowledges that it shall acquire no right, title or interest
(including any license rights or rights of use) in any intellectual property which is owned or licensed by the Provider, by reason of the provision of the Services hereunder. The Recipient shall not remove or alter any copyright, trademark,
confidentiality or other proprietary notices that appear on any intellectual property owned or licensed by the Provider, and the Recipient shall reproduce any such notices on any and all copies thereof. The Recipient shall not attempt to decompile,
translate, reverse engineer or make excessive copies of any intellectual property owned or licensed by the Provider, and the Recipient shall promptly notify the Provider of any such attempt, regardless of whether by the Recipient or any Third Party,
of which the Recipient becomes aware. 
 Section 9.05 Independent Contractors. The Parties each acknowledge and agree that they
are separate entities, each of which has entered into this Transition Services Agreement for independent business reasons. The relationships of the Parties hereunder are those of independent contractors and nothing contained herein shall be deemed
to create a joint venture, partnership or any other relationship between the Parties. Employees performing services hereunder do so on behalf of, under the direction of, and as employees of, the Provider, and the Recipient shall have no right, power
or authority to direct such employees. 
 Section 9.06 Counterparts; Entire Agreement; Corporate Power. 

(a) This Transition Services Agreement may be executed in one or more counterparts, all of which shall be considered one and the same
agreement, and shall become effective when one or more counterparts have been signed by each of the Parties and delivered to the other Party. 

(b) This Transition Services Agreement, the Separation and Distribution Agreement and the Ancillary Agreements and the Exhibits, Schedules and
appendices hereto and thereto contain the entire agreement between the Parties with respect to the subject matter hereof, supersede all previous agreements, negotiations, discussions, writings, understandings, commitments and conversations with
respect to such subject matter, and there are no agreements or understandings between the Parties other than those set forth or referred to herein or therein. 

(c) AWI represents on behalf of itself and, to the extent applicable, each of the members of the AWI Group, and AFI represents on behalf of
itself and, to the extent applicable, each of the members of the AFI Group, as follows: 
 (i) each such Person has the
requisite corporate or other power and authority and has taken all corporate or other action necessary in order to execute, deliver and perform this Transition Services Agreement and to consummate the transactions contemplated hereby; and 

(ii) this Transition Services Agreement has been duly executed and delivered by it and constitutes a valid and binding
agreement of it enforceable in accordance with the terms hereof. 

  
 - 18 - 

 (d) Each Party acknowledges and agrees that delivery of an executed counterpart of a signature
page to this Transition Services Agreement (whether executed by manual, stamp or mechanical signature) by email in portable document format (PDF) shall be effective as delivery of such executed counterpart of this Transition Services Agreement. Each
Party expressly adopts and confirms each such stamp or mechanical signature (regardless of whether delivered in person, by mail, by courier, by facsimile or by email in portable document format (PDF)) made in its respective name as if it were a
manual signature delivered in person, agrees that it will not assert that any such signature or delivery is not adequate to bind such Party to the same extent as if it were signed manually and delivered in person and agrees that, at the reasonable
request of the other Party at any time, it will as promptly as reasonably practicable cause this Transition Services Agreement to be manually executed (any such execution to be as of the date of the initial date thereof) and delivered in person, by
mail or by courier. 
 Section 9.07 Governing Law. This Transition Services Agreement (and any claims or disputes arising out of
or related hereto or to the transactions contemplated hereby or to the inducement of any Party to enter herein, whether for breach of contract, tortious conduct or otherwise and whether predicated on common law, statute or otherwise) shall be
governed by and construed and interpreted in accordance with the Laws of the State of Delaware, irrespective of the choice of Laws principles of the State of Delaware, including all matters of validity, construction, effect, enforceability,
performance and remedies. 
 Section 9.08 Assignability. This Transition Services Agreement shall be binding upon and inure to
the benefit of the Parties and their respective successors and permitted assigns; provided, however, that neither Party may assign its rights or delegate its obligations under this Transition Services Agreement without the express
prior written consent of the other Party, such consent not to be unreasonably withheld, delayed or conditioned. Notwithstanding the foregoing, no such consent shall be required for the assignment of a Party’s rights and obligations under the
Separation and Distribution Agreement, this Transition Services Agreement or any of the other Ancillary Agreements in whole (i.e., the assignment of a Party’s rights and obligations under the Separation and Distribution Agreement, this
Transition Services Agreement or any such other Ancillary Agreements all at the same time) in connection with a change of control of a Party so long as the resulting, surviving or transferee Person assumes all the obligations of the relevant party
thereto by operation of Law or pursuant to an agreement in form and substance reasonably satisfactory to the other Party. Nothing herein is intended to, or shall be construed to, prohibit either Party or any member of its Group from being party to
or undertaking a change of control. 
 Section 9.09 Third-Party Beneficiaries. Except as provided in Article VII with
respect to the Provider Indemnitees in their capacities as such, (a) the provisions of this Transition Services Agreement are solely for the benefit of the Parties and are not intended to confer upon any other Person except the Parties any
rights or remedies hereunder; and (b) there are no other third-party beneficiaries of this Transition Services Agreement and this Transition Services Agreement shall not provide any other Third Party with any remedy, claim, Liability,
reimbursement, claim of action or other right in excess of those existing without reference to this Transition Services Agreement. 

  
 - 19 - 

 Section 9.10 Notices. All notices, requests, claims, demands or other communications
under this Transition Services Agreement shall be in writing and shall be given or made (and shall be deemed to have been duly given or made upon receipt) by delivery in person, by overnight courier service, to the respective Parties at the
following addresses (or at such other address for a Party as shall be specified in a notice given in accordance with this Section 9.10): 
  

					
	If to AWI (prior to the Distribution Effective Time), to:
		
		  	Armstrong World Industries, Inc.
		  	P.O. Box 3001
		  	Lancaster PA 17604
		  	Email: MAHershey@armstrong.com
		  	Attention: General Counsel
	
	and
			
		  	with a copy to:	  	
		
		  	Skadden, Arps, Slate, Meagher & Flom LLP
		  	Four Times Square
		  	New York, New York 10036
		  	Email: Peter.Atkins@skadden.com
		  	            Eric.Cochran@skadden.com
		  	Attention:	  	Peter A. Atkins
		  		  	Eric L. Cochran
			
		  	and	  	
		
		  	Skadden, Arps, Slate, Meagher & Flom LLP
		  	One Rodney Square
		  	920 N. King Street
		  	Wilmington, DE 19801
		  	Email: Steven.Daniels@skadden.com
		  	Attention: Steven J. Daniels
	
	If to AFI, to:
		
		  	Armstrong Flooring, Inc.
		  	[                    ]
		  	Lancaster, PA 17604
		  	Attention: General Counsel

  
 - 20 - 

					
	with a copy (prior to the Distribution Effective Time) to:
		
		 	Skadden, Arps, Slate, Meagher & Flom LLP
		 	Four Times Square
		 	New York, New York 10036
		 	Email: Peter.Atkins@skadden.com
		 	            Eric.Cochran@skadden.com
		 	Attention:	  	Peter A. Atkins
		 		  	Eric L. Cochran
			
		 	and	  	
		
		 	Skadden, Arps, Slate, Meagher & Flom LLP
		 	One Rodney Square
		 	920 N. King Street
		 	Wilmington, DE 19801
		 	Email: Steven.Daniels@skadden.com
		 	Attention: Steven J. Daniels

 Any Party may, by notice to the other Party, change the address to which such notices are to be given. 

Section 9.11 Severability. If any provision of this Transition Services Agreement or the application thereof to any Person or
circumstance is determined by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions hereof, or the application of such provision to Persons or circumstances or in jurisdictions other than those as to which
it has been held invalid or unenforceable, shall remain in full force and effect and shall in no way be affected, impaired or invalidated thereby. Upon such determination, the Parties shall negotiate in good faith in an effort to agree upon such a
suitable and equitable provision to effect the original intent of the Parties. 
 Section 9.12 Force Majeure. No Party shall be
deemed in default of this Transition Services Agreement for any delay or failure to fulfill any obligation hereunder (other than the obligation to pay money) so long as and to the extent to which any delay or failure in the fulfillment of such
obligations is prevented, frustrated, hindered or delayed as a consequence of circumstances of Force Majeure. In the event of any such excused delay, the time for performance (other than the obligation to pay money) shall be extended for a period
equal to the time lost by reason of the delay unless this Transition Services Agreement has previously been terminated under Article V or under this Section 9.12. A Party claiming the benefit of this provision shall, as soon as
reasonably practicable after the occurrence of any such Force Majeure, (a) provide written notice to the other Party of the nature and extent of such Force Majeure; and (b) use commercially reasonable efforts to remove any such causes and
resume performance under this Transition Services Agreement as soon as reasonably practicable (and in no event later than the date that the affected Party resumes providing analogous services to, or otherwise resumes analogous performance under any
other agreement for, itself, its Affiliates or any Third Party) unless this Transition Services Agreement has previously been terminated under Article V or this Section 9.12. The Recipient shall be (i) relieved of the
obligation to pay 

  
 - 21 - 

 
Charges for the affected Service(s) throughout the duration of such Force Majeure and (ii) entitled to permanently terminate such Service(s) if the delay or failure in providing such
Services because of a Force Majeure shall continue to exist for more than thirty (30) consecutive days (it being understood that the Recipient shall not be required to provide any advance notice of such termination to the Provider). 

Section 9.13 Headings. The Article, Section and Paragraph headings contained in this Transition Services Agreement are for
reference purposes only and shall not affect in any way the meaning or interpretation of this Transition Services Agreement. 

Section 9.14 Survival of Covenants. Except as expressly set forth in this Transition Services Agreement, the covenants,
representations and warranties and other agreements contained in this Transition Services Agreement, and Liability for the breach of any obligations contained herein, shall survive the Distribution Effective Time and shall remain in full force and
effect thereafter. 
 Section 9.15 Waivers of Default. Waiver by any Party of any default by the other Party of any provision of
this Transition Services Agreement shall not be deemed a waiver by the waiving Party of any subsequent or other default, nor shall it prejudice the rights of the waiving Party. No failure or delay by any Party in exercising any right, power or
privilege under this Transition Services Agreement shall operate as a waiver thereof, nor shall a single or partial exercise thereof prejudice any other or further exercise thereof or the exercise of any other right, power or privilege. 

Section 9.16 Dispute Resolution. In the event of any controversy, dispute or claim (a “Dispute”) (i) arising
out of or relating to any Party’s rights or obligations under this Transition Services Agreement (whether arising in contract, tort or otherwise), calculation or allocation of the costs of any Service or otherwise arising out of or relating in
any way to this Transition Services Agreement (including the interpretation or validity of this Transition Services Agreement) and (ii) that is not resolved by the Transition Committee after a reasonable period of time, such Dispute shall be
resolved in accordance with the dispute resolution process referred to in Article VII of the Separation and Distribution Agreement. 

Section 9.17 Specific Performance. Subject to Section 9.16, in the event of any actual or threatened default in, or
breach of, any of the terms, conditions and provisions of this Transition Services Agreement, the Party or Parties who are, or are to be, thereby aggrieved shall have the right to specific performance and injunctive or other equitable relief (on an
interim or permanent basis) in respect of its rights or their rights under this Transition Services Agreement, in addition to any and all other rights and remedies at law or in equity, and all such rights and remedies shall be cumulative. The
Parties agree that the remedies at law for any breach or threatened breach, including monetary damages, may be inadequate compensation for any loss and that any defense in any Action for specific performance that a remedy at law would be adequate is
waived. Any requirements for the securing or posting of any bond with such remedy are hereby waived by each of the Parties. Unless otherwise agreed in writing, the Parties shall continue to provide Services and honor all other commitments under this
Transition Services Agreement during the course of dispute resolution pursuant to the provisions of Section 9.16 and this Section 9.17 with respect to all matters not subject to such Dispute; provided, however,
that this obligation shall only exist during the term of this Transition Services Agreement. 

  
 - 22 - 

 Section 9.18 Amendments. No provisions of this Transition Services Agreement or any
Ancillary Agreement shall be deemed waived, amended, supplemented or modified by a Party, unless such waiver, amendment, supplement or modification is in writing and signed by the authorized representative of the Party against whom it is sought to
enforce such waiver, amendment, supplement or modification. 
 Section 9.19 Interpretation. In this Transition Services
Agreement, (a) words in the singular shall be deemed to include the plural and vice versa and words of one gender shall be deemed to include the other genders as the context requires; (b) the terms “hereof,” “herein,”
and “herewith” and words of similar import shall, unless otherwise stated, be construed to refer to this Transition Services Agreement as a whole (including all of the Schedules, Annexes and Exhibits hereto) and not to any particular
provision of this Transition Services Agreement; (c) Article, Section, Exhibit, Annex and Schedule references are to the Articles, Sections, Exhibits, Annexes and Schedules to this Transition Services Agreement unless otherwise specified;
(d) unless otherwise stated, all references to any agreement shall be deemed to include the exhibits, schedules and annexes to such agreement; (e) the word “including” and words of similar import when used in this Transition
Services Agreement shall mean “including, without limitation,” unless otherwise specified; (f) the word “or” shall not be exclusive; (g) unless otherwise specified in a particular case, the word “days” refers
to calendar days; (h) references to “business day” shall mean any day other than a Saturday, a Sunday or a day on which banking institutions are generally authorized or required by law to close in the United States or Lancaster,
Pennsylvania; (i) references herein to this Transition Services Agreement or any other agreement contemplated herein shall be deemed to refer to this Transition Services Agreement or such other agreement as of the date on which it is executed
and as it may be amended, modified or supplemented thereafter, unless otherwise specified; and (j) unless expressly stated to the contrary in this Transition Services Agreement, all references to “the date hereof,” “the date of
this Transition Services Agreement,” “hereby” and “hereupon” and words of similar import shall all be references to [            ], 2016. 

Section 9.20 Mutual Drafting. This Transition Services Agreement shall be deemed to be the joint work product of the Parties and
any rule of construction that a document shall be interpreted or construed against a drafter of such document shall not be applicable to this Transition Services Agreement. 

[Signature page follows] 

  
 - 23 - 

 IN WITNESS WHEREOF, the Parties have caused this Transition Services Agreement to be executed by
their duly authorized representatives. 
  

			
	ARMSTRONG WORLD INDUSTRIES, INC.
		
	By:	 	  

		 	Name:
		 	Title:
	
	ARMSTRONG FLOORING, INC.
		
	By:	 	  

		 	Name:
		 	Title:

 [Signature Page to Transition Services Agreement]EX-10.2

 Exhibit 10.2 

TAX MATTERS AGREEMENT 
 BY AND
BETWEEN 
 ARMSTRONG WORLD INDUSTRIES, INC. 

AND 
 ARMSTRONG FLOORING, INC.

 DATED AS OF [                    ]

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT, dated as of
[                    ] (this “Agreement”), is by and between Armstrong World Industries, Inc., a Pennsylvania corporation
(“AWI”), and Armstrong Flooring, Inc., a Delaware corporation (“AFI”). Capitalized terms used in this Agreement and not otherwise defined herein shall have the meanings ascribed to such terms in the Separation and
Distribution Agreement, dated as of the date hereof, between the Parties (the “Separation and Distribution Agreement”). 
 R
E C I T A L S 
 WHEREAS, the board of directors of AWI (the “AWI Board”) has determined that it is in the best interests
of AWI to separate AWI’s flooring business from its ceilings (building products) business, creating two independent industry-leading publicly traded companies; 

WHEREAS, in furtherance of the foregoing, the AWI Board has determined that it is in the best interests of AWI to separate the AFI Business
from the AWI Business (the “Separation”) and, following the Separation, to make a distribution of all of the outstanding AFI Shares owned by AWI to holders of AWI Shares on the Record Date, on a pro rata basis (the
“Distribution”); 
 WHEREAS, AFI has been incorporated for these purposes and has not engaged in activities except those
incidental to its formation and in preparation for the Distribution; 
 WHEREAS, AWI will effect certain restructuring transactions
described in the Separation and Distribution Agreement for the purpose of aggregating the AFI Business in the AFI Group prior to the Distribution (collectively, the “Reorganization”); 

WHEREAS, for U.S. federal income tax purposes, the Separation and Distribution, taken together, are intended to qualify as a transaction
described in Sections 368(a)(1)(D) and 355 of the Code; and 
 WHEREAS, the Parties desire to set forth their rights and obligations with
respect to Taxes due for periods before and after the Distribution Date. 
 NOW, THEREFORE, in consideration of the mutual agreements,
provisions and covenants contained in this Agreement, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties, intending to be legally bound, hereby agree as follows: 

ARTICLE I 
 DEFINITIONS 

1.1 General. As used in this Agreement, the following terms shall have the following meanings: 

“Active Business” shall mean the business conducted by the ATOB Entities as of the Distribution Date. 

  
 -2- 

 “Adjustment Request” shall mean any formal or informal claim or request filed
with any Governmental Authority, or with any administrative agency or court, for the adjustment, refund, or credit of Taxes, including (i) any amended Tax Return claiming adjustment to the Taxes as reported on the Tax Return or, if applicable,
as previously adjusted, (ii) any claim for equitable recoupment or other offset, and (iii) any claim for refund or credit of Taxes previously paid. 

“AFI” shall have the meaning set forth in the preamble hereof. 

“AFI Business” shall have the meaning set forth in the Separation and Distribution Agreement. 

“AFI Controlled Tax Contests” shall have the meaning set forth in Article 6.3. 

“AFI Group” shall mean (a) prior to the Distribution, AFI and each Person that will be a Subsidiary of AFI as of
immediately after the Distribution, even if, prior to the Distribution, such Person is not a Subsidiary of AFI; and (b) on and after the Distribution, AFI and each Person that is a Subsidiary of AFI. 

“AFI Indirect Tax Liability” shall mean any liability for sales Taxes, use Taxes, value added Taxes, goods and services
Taxes, or any similar indirect Taxes attributable to the AFI Business. 
 “AFI Separate Liability” shall mean any liability
for Taxes for which AFI or any member of the AFI Group is obligated under applicable Law to (x) pay such Taxes or (y) file a Tax Return with respect to such Taxes, in each case other than a liability for the following: 

(i) Separation Taxes; and 

(ii) Income Taxes imposed by any Governmental Authority if and to the extent 

(A) the entity on which such Income Tax is imposed was, during the relevant taxable period or portion thereof, a member of a
consolidated, unitary, combined, or other similar group (as defined for purposes of such Governmental Authority’s Tax Law) and 

(B) AWI or any member of the AWI Group was the “parent,” “common parent,” “principal,”
“named,” “key,” or other similar company or entity with respect to such consolidated, unitary, combined, or other similar group (as determined for purposes of such Governmental Authority’s Tax Law) during such relevant
taxable period or portion thereof. 
 “AFI Shares” shall have the meaning set forth in the Separation and Distribution
Agreement. 
 “Affiliate” shall have the meaning set forth in the Separation and Distribution Agreement. 

  
 -3- 

 “Agreement” shall have the meaning set forth in the preamble hereto. 

“Ancillary Agreement” shall have the meaning set forth in the Separation and Distribution Agreement. 

“ATOB Entities” shall mean the entities listed on Schedule A. 

“AWI” shall have the meaning set forth in the preamble hereto. 

“AWI Businesses” shall mean all businesses, operations and activities (whether or not such businesses, operations or
activities are or have been terminated, divested or discontinued) conducted at any time prior to the Effective Time by either Party or any member of its Group, other than the AFI Business. 

“AWI Controlled Tax Contests” shall have the meaning set forth in Article 6.2. 

“AWI Group” shall mean AWI and each Person that is a Subsidiary of AWI (other than AFI and any other member of the AFI
Group). 
 “AWI Shares” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Controlling Party” shall mean, with respect to a Tax Contest, the Party entitled to control such Tax Contest pursuant to
Articles 6.2 and 6.3 of this Agreement. 
 “Code” shall mean the Internal Revenue Code of 1986, as
amended. 
 “Dispute” shall have the meaning set forth in Article 9.1. 

“Distribution” shall have the meaning set forth in the recitals. 

“Distribution Date” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Employee Matters Agreement” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Employment Tax” shall mean those Liabilities (as defined in the Separation and Distribution Agreement) for Taxes that are
allocable pursuant to the provisions of the Employee Matters Agreement. 
 “Final Determination” shall mean the final
resolution of liability for any Tax, which resolution may be for a specific issue or adjustment or for a taxable period, 

(i) by an acceptance on an IRS Form 870 or 870-AD (or any successor forms thereto), or by a comparable form or agreement
pursuant to the laws of a state, local, or non-United States taxing jurisdiction, except that acceptance on an IRS Form 870 or 870-AD or comparable form or agreement shall not constitute a Final Determination to the extent that such form or
agreement reserves (whether by its terms or 

  
 -4- 

 
by operation of Law) the right of the taxpayer to file a claim for refund or the right of the Governmental Authority to assert a further deficiency in respect of such issue or adjustment or for
such taxable period (as the case may be); 
 (ii) by a decision, judgment, decree, or other order of a court of competent
jurisdiction which is or has become final and unappealable; 
 (iii) by a closing agreement or accepted offer in compromise
pursuant to Sections 7121 or 7122 of the Code, or a comparable agreement pursuant to the laws of a state, local, or non-United States jurisdiction; 

(iv) by any allowance of a refund or credit in respect of an overpayment of a Tax, but only after the expiration of all periods
during which such refund may be recovered (including by way of offset) or, where such periods are undefined or indefinite, in accordance with ordinary course limitation periods, by the jurisdiction imposing such Tax; 

(v) by a final settlement resulting from a treaty-based competent authority determination; or 

(vi) by any other final disposition, including by reason of the expiration of the applicable statute of limitations or by
mutual agreement of the Parties. 
 “Governmental Authority” shall have the meaning set forth in the Separation and
Distribution Agreement. 
 “Group” shall mean either the AFI Group or the AWI Group, as the context requires. 

“Identified Tax Return” shall mean any Tax Return reporting or otherwise relating to, addressing, or describing any Income
Tax or Separation Tax, whether directly or indirectly. 
 “Income Tax” shall mean any federal, state, local or non-United
States Tax determined by reference to income, gains, net worth, gross receipts, or any Taxes imposed in lieu of such a Tax. 

“Indemnifying Party” shall have the meaning set forth in Article 5.2. 

“Indemnitee” shall have the meaning set forth in Article 5.2. 

“Initial Notice” shall have the meaning set forth in Article 9.1. 

“IRS” shall mean the United States Internal Revenue Service. 

“Law” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Non-Controlling Party” shall mean, with respect to a Tax Contest, the Party that is not entitled to control such Tax Contest
pursuant to Articles 6.2 and 6.3 of this Agreement. 
 “Parties” shall mean the parties to this Agreement.

  
 -5- 

 “Past Practices” shall have the meaning set forth in Article 3.5. 

“Person” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Post-Distribution Period” shall mean any taxable year or other taxable period beginning after the Distribution Date. 

“Pre-Distribution Period” shall mean any taxable year or other taxable period that ends on or before the Distribution Date.

 “Preliminary Tax Advisor” shall have the meaning set forth in Article 9.1. 

“Prime Rate” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Privilege” shall mean any privilege that may be asserted pursuant to applicable law, including any privilege arising
pursuant to or relating to the attorney-client relationship (including the attorney-client and work product privileges), the accountant-client privilege and any privilege relating to internal evaluation processes. 

“Prohibited Acts” shall have the meaning set forth in Article 4.2. 

“Proposed Acquisition Transaction” shall mean a transaction or series of related transactions (or any agreement,
understanding, arrangement or substantial negotiations, within the meaning of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder, to enter into a transaction or series of related transactions), whether such
transaction is supported by AFI management or shareholders, is a hostile acquisition, or otherwise, as a result of which AFI (or any successor thereto) would merge or consolidate with any other Person or as a result of which any Person or any group
of related Persons would (directly or indirectly) acquire, or have the right to acquire (through an option or otherwise) from AFI (or any successor thereto) and/or one or more holders of AFI Shares, respectively, any amount of stock of AFI, that
would, when combined with any other changes in ownership of the stock of AFI pertinent for purposes of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder, constitute more than thirty-five percent (35%) of
(i) the value of all outstanding shares of AFI as of the date of such transaction, or in the case of a series of transactions, the date of the last transaction of such series, or (ii) the total combined voting power of all shares of voting
stock of AFI as of the date of the such transaction, or in the case of a series of transactions, the date of the last transaction of such series. Notwithstanding the foregoing, a Proposed Acquisition Transaction shall not include (i) the
adoption by AFI of a shareholder rights plan or (ii) issuances by AFI that satisfy Safe Harbor VIII (relating to acquisition in connection with a person’s performance of services) or Safe Harbor IX (relating to acquisitions by a retirement
plan of an employer) of Treasury Regulation Section 1.355-7(d). For purposes of determining whether a transaction constitutes an indirect acquisition, any recapitalization resulting in a shift of voting power or any redemption of shares of
stock (including any redemption of AFI equity pursuant to the exception in Article 4.2(a)(viii)) shall be treated as an indirect acquisition of stock by the non-exchanging shareholders. This definition and the application thereof is intended
to monitor compliance with Section 355(e) of the Code and the Treasury Regulations promulgated thereunder and shall be interpreted accordingly. 

  
 -6- 

 “Reasonable Basis” shall mean reasonable basis within the meaning of
Section 6662(d)(2)(B)(ii)(II) of the Code and the Treasury Regulations promulgated thereunder (or such other level of confidence required by the Code at that time to avoid the imposition of penalties). 

“Record Date” shall have the meaning set forth in the Separation and Distribution Agreement. 

“Refund” shall mean any refund, reimbursement, offset, credit, or other similar benefit in respect of Taxes (including any
overpayment of Taxes that can be refunded or, alternatively, applied against future Taxes payable) together with any interest paid on or with respect to such refund of Taxes; provided, however, that the amount of any refund of Taxes
shall be net of any Taxes imposed by any Governmental Authority on the receipt of the refund, including any Taxes imposed by way of withholding or offset. 

“Reorganization” shall have the meaning set forth in the recitals. 

“Reporting Memorandum” shall mean any memorandum prepared at the request of AWI by any law or accounting firm with respect to
the intended tax treatment of the Reorganization and certain related transactions, as may be amended or modified from time to time. 

“Responsible Party” shall mean, with respect to any Tax Return, the Party having responsibility for preparing and filing such
Tax Return pursuant to this Agreement. 
 “Restricted Period” shall mean the period that begins with the Distribution Date
and ends two (2) years thereafter. 
 “Separation” shall have the meaning set forth in the recitals. 

“Separation and Distribution Agreement” shall have the meaning set forth in the preamble hereto. 

“Separation Taxes” shall mean those Taxes triggered by, or arising or otherwise incurred as a result of, the Separation, the
Distribution, the Reorganization or any transactions associated therewith, except for (i) any Tax resulting from a breach by any Party of any covenant in this Agreement or any Ancillary Agreement, and (ii) any Tax attributable to a
Prohibited Act. 
 “Straddle Period” shall mean any taxable year or other taxable period that begins on or before the
Distribution Date and ends after the Distribution Date. 
 “Subsidiary” shall have the meaning set forth in the Separation
and Distribution Agreement. 
 “Tax” or “Taxes” shall mean (i) all taxes, charges, fees, duties,
levies, imposts, rates or other assessments or governmental charges of any kind imposed by any federal, state, local or non-United States Governmental Authority, including, without limitation, income, gross receipts, employment, excise, severance,
stamp, occupation, premium, windfall profits, environmental, custom duties, property, sales, use, license, capital stock, transfer, franchise, registration, payroll, withholding, social security, unemployment, disability, value added, alternative or
add-on 

  
 -7- 

 
minimum or other taxes, whether disputed or not, and including any interest, penalties, charges or additions attributable thereto, but not including any Employment Taxes (ii) liability for
the payment of any amount of the type described in clause (i) above arising as a result of being (or having been) a member of any group or being (or having been) included or required to be included in any Tax Return related thereto, and
(iii) liability for the payment of any amount of the type described in clauses (i) or (ii) above as a result of any express or implied obligation to indemnify or otherwise assume or succeed to the liability of any other Person. 

“Tax Advisor” shall have the meaning set forth in Article 9.1. 

“Tax Attribute” shall mean net operating losses, capital losses, investment tax credit carryovers, earnings and profits,
foreign tax credit carryovers, overall foreign losses, previously taxed income, separate limitation losses and any other losses, deductions, credits or other comparable items that could affect a Tax liability for a past or future taxable period.

 “Tax Certificates” shall mean any certificates of officers of AWI and AFI, provided to Skadden, Arps, Slate,
Meagher & Flom LLP or any other law or accounting firm in connection with any Tax Opinion issued in connection with the Reorganization, Separation and/or Distribution. 

“Tax Contest” shall have the meaning set forth in Article 6.1. 

“Tax Counsel” shall mean a tax counsel or accountant of recognized national standing reasonably acceptable to AWI. 

“Tax Law” shall mean the law of any Governmental Authority or political subdivision thereof relating to any Tax. 

“Tax Materials” shall have the meaning set forth in Article 4.1(a). 

“Tax Opinion” shall mean any written opinion of Skadden, Arps, Slate, Meagher & Flom LLP or any other law or
accounting firm, regarding certain tax consequences of certain transactions executed as part of the Reorganization, Separation and/or Distribution. 

“Tax Records” shall have the meaning set forth in Article 8.1. 

“Tax-Related Losses” shall mean (i) all accounting, legal and other professional fees, and court costs incurred in
connection with such Taxes, as well as any other out-of-pocket costs incurred in connection with such Taxes; and (ii) all costs, expenses and damages associated with stockholder litigation or controversies and any amount paid by AWI (or its
Affiliate) or AFI (or its Affiliate) in respect of the liability of shareholders, whether paid to shareholders or to the IRS or any other Governmental Authority, in each case, resulting from the failure of the Distribution, the Reorganization or any
transaction associated therewith to be tax-free or otherwise have the tax treatment described in any Tax Opinion. 
 “Tax
Return” shall mean any return, report, certificate, form or similar statement or document (including any related supporting information or schedule attached thereto and any information return, amended tax return, claim for refund or
declaration of estimated tax) supplied 

  
 -8- 

 
to or filed with, or required to be supplied to or filed with, a Governmental Authority, or any bill for or notice related to ad valorem or other similar Taxes received from a Governmental
Authority, in each case, in connection with the determination, assessment or collection of any Tax or the administration of any laws, regulations or administrative requirements relating to any Tax. 

“Treasury Regulations” shall mean the regulations promulgated from time to time under the Code as in effect for the relevant
tax period. 
 “Unqualified Tax Opinion” shall mean an unqualified “will” opinion of Tax Counsel on which AFI and
AWI may rely to the effect that the Prohibited Act will not result in any incremental liability for Separation Taxes. Any such opinion must assume that the Distribution, Reorganization, and any transaction associated therewith would have been
tax-free or had the tax treatment described in any applicable Tax Opinion if such transaction did not occur. 
 1.2 Interpretation.
For all purposes of this Agreement: (i) the terms defined in this Agreement include the plural as well as the singular; (ii) all references in this Agreement to “Preamble”, “Recitals”, “Articles”,
“Sections” and other subdivisions are to the designated Preamble, Recitals, Articles, Sections and other subdivisions of the body of this Agreement; (iii) pronouns of either gender or neuter include, as appropriate, the other pronoun
forms; (iv) the words “herein,” “hereof” and “hereunder” and other words of similar import refer to this Agreement as a whole and not to any particular Article, Section or other subdivision; (v) “or”
is not exclusive; (vi) “including” shall be deemed to be followed by “but not limited to”; and (vii) any definition of or reference to any statute shall be construed as referring also to any rules and regulations
promulgated thereunder. 
 ARTICLE II 

PAYMENTS AND TAX REFUNDS 
 2.1
AWI Liability. AWI shall pay and be responsible for: 
 (a) any Taxes not allocated to AFI pursuant to Article 2.2; and 

(b) any Separation Taxes. 
 2.2
AFI Liability. AFI shall pay and be responsible for: 
 (a) any AFI Indirect Tax Liability; 

(b) any AFI Separate Tax Liability; and 

(c) any Taxes for which AFI is required to indemnify AWI pursuant to Article 5.1(b) or (c). 

2.3 Allocation of Employment Taxes. Liability for Employment Taxes shall be determined pursuant to the Employee Matters Agreement. 

  
 -9- 

 2.4 Tax Refunds. 

(a) AWI shall be entitled to all Refunds related to Taxes the liability for which is allocated to AWI pursuant to this Agreement. 

(b) AFI shall pay to AWI any Refund received by AFI or any member of the AFI Group that is allocable to AWI pursuant to this Article
2.4 no later than five (5) Business Days after the receipt of such Refund. For purposes of this Article 2.4(b), any Refund that arises as a result of an offset, credit, or other similar benefit in respect of Taxes other than a
receipt of cash shall be deemed to be received on the earlier of (i) the date on which a Tax Return is filed claiming such offset, credit, or other similar benefit and (ii) the date on which payment of the Tax which would have otherwise
been paid absent such offset, credit, or other similar benefit is due (determined without taking into account any applicable extensions). 

2.5 Prior Agreements. Except as set forth in this Agreement and in consideration of the mutual indemnities and other obligations of
this Agreement, any and all prior Tax sharing or allocation agreements or practices between any member of the AWI Group and any member of the AFI Group shall be terminated with respect to the AFI Group and the AWI Group as of the Distribution Date.
No member of either the AFI Group or the AWI Group shall have any continuing rights or obligations under any such agreement. 
 ARTICLE III

 PREPARATION AND FILING OF TAX RETURNS 

3.1 AWI’s Responsibility. AWI shall prepare and file when due (taking into account any applicable extensions), or shall cause to
be prepared and filed, all Tax Returns that AWI or any member of the AWI Group is obligated to file pursuant to applicable Tax Law. 
 3.2
AFI’s Responsibility. AFI shall prepare and file when due (taking into account any applicable extensions), or shall cause to be prepared and filed, all Tax Returns that AFI or any member of the AFI Group is obligated to file pursuant to
applicable Tax Law, other than those which AWI is responsible for filing pursuant to Article 3.1. 
 3.3 Right To Review Tax
Returns. With respect to any Identified Tax Return relating to any Pre-Distribution Period or Straddle Period for which AFI is the Responsible Party, AFI shall deliver such Identified Tax Return and related workpapers to AWI for approval twenty
(20) Business Days prior to the due date of the relevant Identified Tax Return. AFI shall provide AWI at least ten (10) Business Days to analyze and comment on such Identified Tax Return and shall modify such Identified Tax Return before
filing to include AWI’s reasonable comments. AFI shall not, and shall not permit any member of the AFI Group to, file any such Identified Tax Return without the prior written consent of AWI, such consent to be exercised in AWI’s sole
discretion. 
 3.4 Cooperation. The Parties shall provide, and shall cause their Affiliates to provide, assistance and cooperation to
one another in accordance with Article VII with respect to the preparation and filing of Tax Returns, including providing information required to be provided in Article VIII. 

  
 -10- 

 3.5 Tax Reporting Practices. Except as provided in Article 3.6, with respect to any
Tax Return for any taxable period that begins on or before the second anniversary of the Distribution Date with respect to which AFI is the Responsible Party, such Tax Return shall be prepared in a manner (i) consistent with past practices,
accounting methods, elections and conventions (“Past Practices”) used with respect to the Tax Returns in question (unless there is no Reasonable Basis for the use of such Past Practices), and to the extent any items are not covered
by Past Practices (or in the event that there is no Reasonable Basis for the use of such Past Practices), in accordance with reasonable Tax accounting practices selected by AFI; and (ii) that, to the extent consistent with clause (i), minimizes
the overall amount of Taxes due and payable on such Tax Return for all of the Parties by cooperating in making such elections or applications for group or other relief or allowances available in the taxing jurisdiction in which such Tax Return is
filed. AFI shall not take any action inconsistent with the assumptions (including items of income, gain, deduction, loss and credit) made in determining all estimated or advance payments of Taxes on or prior to the Distribution Date. In addition,
AFI shall not be permitted, and shall not permit any member of the AFI Group, to make a change in any of its methods of accounting for tax purposes until all applicable statutes of limitations for all Pre-Distribution Periods and Straddle Periods
have expired. 
 3.6 Reporting of Reorganization. The Tax treatment of any step in or portion of the Reorganization shall be reported
on each applicable Tax Return consistently with the treatment thereof in any Tax Opinion or the Reporting Memorandum, taking into account the jurisdiction in which such Tax Returns are filed, unless there is no Reasonable Basis for such Tax
treatment. In the event that a Party shall determine that there is no Reasonable Basis for such Tax treatment, such Party shall notify the other Party no later than twenty (20) Business Days prior to filing the relevant Tax Return and the
Parties shall attempt in good faith to agree on the manner in which the relevant portion of the Reorganization shall be reported. 
 3.7
Payment of Taxes. 
 (a) With respect to any Tax Return required to be filed pursuant to this Agreement, the Responsible Party shall
remit or cause to be remitted to the applicable Governmental Authority in a timely manner any Taxes due in respect of any such Tax Return. 

(b) In the case of any Tax Return for which the Party that is not the Responsible Party is obligated pursuant to this Agreement to pay all or
a portion of the Taxes reported as due on such Tax Return, the Responsible Party shall notify the other Party, in writing, of its obligation to pay such Taxes and, in reasonably sufficient detail, its calculation of the amount due by such other
Party and the Party receiving such notice shall pay such amount to the Responsible Party upon the later of five (5) Business Days prior to the date on which such payment is due and fifteen (15) Business Days after the receipt of such
notice. 
 3.8 Amended Returns and Carrybacks. 

(a) AFI shall not, and shall not permit any member of the AFI Group to, file or allow to be filed any Adjustment Request for any
Pre-Distribution Period or Straddle Period with respect to any Tax the liability for which is not allocated to AFI pursuant to this Agreement without the prior written consent of AWI, such consent to be exercised in AWI’s sole discretion. 

  
 -11- 

 (b) AFI shall, and shall cause each member of the AFI Group to, make any available elections to
waive the right to carry back any Tax Attribute from a taxable period or portion thereof ending after the Distribution Date to a taxable period or portion thereof ending on or before the Distribution Date. 

(c) AFI shall not, and shall cause each member of the AFI Group not to, without the prior written consent of AWI, make any affirmative
election to carry back any Tax Attribute from a taxable period or portion thereof ending after the Distribution Date to a taxable period or portion thereof ending on or before the Distribution Date, such consent to be exercised in AWI’s sole
discretion. 
 (d) Receipt of consent by AFI or a member of the AFI Group from AWI pursuant to the provisions of this Article 3.8
shall not limit or modify AFI’s continuing indemnification obligation pursuant to Article V. 
 3.9 Tax Attributes. 

(a) AFI shall make its own determination as to the existence and the amount of the Tax Attributes to which it is entitled after the
Distribution Date; provided, however, that such determination shall be made in a manner that is (a) consistent with Past Practices; (b) in accordance with the rules prescribed by applicable Law, including the Code and the
Treasury Regulations; (c) consistent with the Tax Certifications, the Tax Opinions and the Reporting Memorandum; (d) reasonably determined by AFI to minimize the aggregate cash Tax liability of the Parties for all Pre-Distribution Tax
Periods and the portion of all Straddle Periods ending on the Distribution Date; and (e) with respect to any determination relating to the existence or availability of net operating losses, consented to in writing by AWI, such consent to be
exercised in AWI’s sole and absolute discretion. 
 (b) Upon the reasonable request of AFI, AWI shall provide AFI with any reasonably
available Tax Records relating to the determination of Tax Attributes if and only to the extent such Tax Records exist on the Distribution Date. Nothing in this Agreement, including this Article 3.9(b), shall require AWI to make any
determinations or otherwise create any Tax Records with respect to Tax Attributes or the determination thereof. 
 ARTICLE IV 

REPRESENTATIONS AND COVENANTS 

4.1 Compliance with Tax Opinions. 

(a) AWI, on behalf of itself and all other members of the AWI Group, hereby represents and warrants that (i) it has examined the Tax
Opinions, the Tax Certificates, the Reporting Memorandum, and any other materials delivered or deliverable in connection with the rendering of Tax Opinions (collectively, the “Tax Materials”) and (ii) the facts presented and
representations made therein, to the extent descriptive of or otherwise relating to AWI or any member of the AWI Group or the AWI Businesses, were, at the time presented or represented and from such time until and including the Distribution Date,
true, correct, and complete in all material respects. AWI, on behalf of itself and all other members of the AWI Group, hereby confirms and agrees to comply with any and all covenants and agreements in the Tax Materials applicable to AWI or any
member of the AWI Group or the AWI Businesses. 

  
 -12- 

 (b) AFI, on behalf of itself and all other members of the AFI Group, hereby represents and
warrants that (i) it has examined the Tax Materials and (ii) the facts presented and representations made therein, to the extent descriptive of or otherwise relating to AFI or any member of the AFI Group or the AFI Business, were, at the
time presented or represented and from such time until and including the Distribution Date, true, correct, and complete in all material respects. AFI, on behalf of itself and all other members of the AFI Group, hereby confirms and agrees to comply
with any and all covenants and agreements in the Tax Materials applicable to AFI or any member of the AFI Group or the AFI Business. 
 4.2
Consent Requirement for Major Transactions. AFI, on behalf of itself and all other members of the AFI Group, hereby covenants and agrees that no member of the AFI Group will take or permit to be taken: 

(a) within the Restricted Period, any of the following actions: 

(i) any Proposed Acquisition Transaction, or approval of any Proposed Acquisition Transaction for any purpose; 

(ii) any merger, scheme of arrangement, or consolidation with any other Person or liquidation or partial liquidation; or any
approval or allowance of any merger, scheme of arrangement, consolidation, liquidation, or partial liquidation of any of the ATOB Entities; 

(iii) any approval or allowance of the discontinuance, cessation, or sale or other transfer (to an Affiliate or otherwise) of,
or a material change in, any Active Business; 
 (iv) any approval or allowance of the sale, transfer, issuance, or other
disposition (to an Affiliate or otherwise), directly or indirectly, of any share of, or other equity interest or an instrument convertible into an equity interest in, any of the ATOB Entities; 

(v) any sale, transfer, or other disposition of more than 35 percent (35%) of its consolidated gross or net assets, or
approval or allowance of the sale, transfer, or other disposition (to an Affiliate or otherwise) of more than 35 percent (35%) of the consolidated gross or net assets of any of the ATOB Entities (in each case, excluding sales in the ordinary
course of business, and measured based on fair market values as of the date of the Distribution); 
 (vi) any amendment to
its certificate of incorporation (or other organizational documents), or any other action or approval or allowance of the taking of any action, whether through a stockholder vote or otherwise, affecting the voting rights of the stock of AFI or any
of the ATOB Entities; 

  
 -13- 

 (vii) any issuance of shares of a new class of nonvoting stock or approval or
allowance of any of the ATOB Entities to issue shares of a new class of nonvoting stock; 
 (viii) any purchase, directly or
through any Affiliate, of any of its outstanding stock after the Distribution, other than through stock purchases meeting the requirements of Section 4.05(1)(b) of Revenue Procedure 96-30; or 

(b) any action at any time that could jeopardize, directly or indirectly, any of the conclusions contained in any Tax Opinion (any such
action, together with any actions described in Article 4.2(a), collectively, the “Prohibited Acts”). 
 Notwithstanding the
foregoing, AFI or a member of the AFI Group may take any of the Prohibited Acts if AFI either (i) obtains an Unqualified Tax Opinion in form and substance reasonably satisfactory to AWI or (ii) obtains the prior written consent of AWI
waiving the requirement that AFI obtain an Unqualified Tax Opinion, such waiver to be provided in AWI’s sole and absolute discretion. AWI’s evaluation of an Unqualified Tax Opinion may consider, among other factors, the appropriateness of
any underlying assumptions, representations, and covenants made in connection with such opinion. AFI shall bear all costs and expenses of securing any such Unqualified Tax Opinion and shall reimburse AWI for all reasonable out-of-pocket expenses
that AWI or its Subsidiaries may incur in good faith in seeking to obtain or evaluate any such Unqualified Tax Opinion. Neither the delivery of an Unqualified Tax Opinion nor AWI’s waiver of AFI’s obligation to deliver an Unqualified Tax
Opinion shall limit or modify AFI’s continuing indemnification obligation pursuant to Article V. 
 4.3 AWI Covenants.
Notwithstanding anything to the contrary contained in this Agreement or any other agreement, AWI, on behalf of itself and all other members of the AWI Group, hereby confirms and agrees that neither AWI nor any member of the AWI Group will take or
permit to be taken any action at any time that would likely jeopardize, directly or indirectly, any of the conclusions contained in any Tax Opinion. 

ARTICLE V 
 INDEMNITY OBLIGATIONS

 5.1 Indemnity Obligations. 

(a) AWI shall indemnify and hold harmless AFI from and against, and will reimburse AFI for, (i) all liability for Taxes allocated to AWI
pursuant to Article II, and (ii) all Taxes and Tax-Related Losses arising out of, based upon, or relating or attributable to any breach of or inaccuracy in, or failure to perform, as applicable, any representation, covenant, or
obligation of any member of the AWI Group pursuant to this Agreement. 
 (b) Without regard to whether any action is permitted or consented
to hereunder and notwithstanding anything to the contrary contained herein, AFI shall indemnify and hold harmless AWI from and against, and will reimburse AWI for, (i) all liability for Taxes allocated to AFI pursuant to Article II,
(ii) all Taxes and Tax-Related Losses arising out of, based upon, or relating or attributable to any breach of or inaccuracy in, or failure to perform, as 

  
 -14- 

 
applicable, any representation, covenant, or obligation of any member of the AFI Group pursuant to this Agreement, (iii) all Taxes and Tax-Related Losses arising out of, based upon, or
relating or attributable to any Prohibited Act by AFI or any member of the AFI Group, regardless of whether (A) AWI consented to such Prohibited Act, or (B) AFI obtained an Unqualified Tax Opinion, and (iv) the amount of any Refund
received by any member of the AFI Group that is allocated to AWI pursuant to Article 2.4(a). 
 (c) To the extent that any Tax or
Tax-Related Loss is subject to indemnity pursuant to both Articles 5.1(a) and 5.1(b), responsibility for such Tax or Tax-Related Loss shall be shared by AWI and AFI according to relative fault. 

5.2 Indemnification Payments. 

(a) Except as otherwise provided in this Agreement, if either Party (the “Indemnitee”) is required to pay to a Governmental
Authority a Tax or to another Party an indemnification payment in respect of a Tax that another Party (the “Indemnifying Party”) is liable for under this Agreement, including as the result of a Final Determination, the Indemnitee
shall notify the Indemnifying Party, in writing, of its obligation to pay such Taxes and, in reasonably sufficient detail, its calculation of the amount due by such Indemnifying Party to the Indemnitee, including any Tax-Related Losses attributable
thereto. The Indemnifying Party shall pay such amount, including any Tax-Related Losses attributable thereto, to the Indemnitee no later than the later of (i) five (5) Business Days prior to the date on which such payment is due to the
applicable Governmental Authority or (ii) fifteen (15) Business Days after the receipt of notice from the other Party. 
 (b) If,
as a result of any change or redetermination made with respect to Article 2.1 or 2.2, any amount previously allocated to and borne by one Party pursuant to the provisions of Article II is thereafter allocated to the other Party, then,
no later than ten (10) Business Days after such change or redetermination, such other Party shall pay to such Party the amount previously borne by such Party which is allocated to such other Party as a result of such change or redetermination.

 5.3 Payment Mechanics. 

(a) Subject to Article 10.2, all payments under this Agreement shall be made by AWI directly to AFI and by AFI directly to AWI;
provided, however, that if the Parties mutually agree with respect to any such indemnification payment, any member of the AWI Group, on the one hand, may make such indemnification payment to any member of the AFI Group, on the other
hand, and vice versa. All indemnification payments shall be treated in the manner described in Article 5.4. 
 (b) Any late payment
made by one Party to another Party pursuant to this Agreement shall be subject to interest at a rate per annum equal to the then effective Prime Rate plus 1% (or the maximum legal rate, whichever is lower), calculated for the actual number of days
elapsed, and accrued from the date on which such payment was due up to the date of the actual receipt of payment. 

  
 -15- 

 (c) In the case of any payment of Taxes made by a Responsible Party or Indemnitee pursuant to
this Agreement for which such Responsible Party or Indemnitee, as the case may be, has received a payment from the other Party, such Responsible Party or Indemnitee shall provide to the other Party a copy of any official government receipt received
with respect to the payment of such Taxes to the applicable Governmental Authority (or, if no such official governmental receipts are available, executed bank payment forms or other reasonable evidence of payment). 

5.4 Treatment of Payments. The Parties agree that any payment made among the Parties pursuant to this Agreement shall be treated, to
the extent permitted by law, for all United States federal income Tax purposes as either (i) a non-taxable contribution by AWI to AFI, or (ii) a distribution by AFI to AWI, in each case, made immediately prior to the Distribution. 

ARTICLE VI 
 TAX CONTESTS 

6.1 Notice. Each Party shall promptly notify the other Party in writing upon receipt by such Party or any member of its Group of a
written communication from any Governmental Authority with respect to any pending or threatened audit, claim, dispute, suit, action, proposed assessment or other proceeding concerning any Taxes for which the other Party may be liable pursuant to
this Agreement (a “Tax Contest”). 
 6.2 Control of Contests by AWI. AWI shall have the sole responsibility and
right to control the prosecution of any Tax Contest, including the exclusive right to communicate with agents of the applicable Governmental Authority and to control, resolve, settle, or agree to any deficiency, claim, or adjustment proposed,
asserted, or assessed in connection with or as a result of any such Tax Contest, other than AFI Controlled Tax Contests (collectively, “AWI Controlled Tax Contests”). 

6.3 Control of Contests by AFI. AFI shall have the full responsibility and right to control the prosecution of any Tax Contest,
including the exclusive right to communicate with agents of the applicable Governmental Authority and to control, resolve, settle, or agree to any deficiency, claim, or adjustment proposed, asserted, or assessed in connection with or as a result of
any such Tax Contest, involving any Tax Return filed or required (or purportedly required) to be filed by AFI or any member of the AFI Group, and any Tax Contest relating exclusively to AFI Indirect Taxes for any taxable year or taxable period
(collectively, “AFI Controlled Tax Contests”). 
 6.4 Obligation of Continued Notice. During the pendency of any Tax
Contest or threatened Tax Contest, each of the Parties shall provide prompt notice to the other Party of any written communication received by it or a member of its respective Group from a Governmental Authority regarding any Tax Contest for which
it is indemnified by the other Party hereunder or for which it may be required to indemnify the other Party hereunder. Such notice shall attach copies of the pertinent portion of any written communication from a Governmental Authority and contain
factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice and other documents 

  
 -16- 

 
received from any Governmental Authority in respect of any such matters. Such notice shall be provided in a reasonably timely fashion; provided, however, that in the event that
timely notice is not provided, a Party shall be relieved of its obligation to indemnify the other Party only to the extent that such delay results in actual increased costs or actual prejudice to such other Party. 

6.5 Settlement Rights. Unless waived by the Parties in writing, in connection with any potential adjustment in a Tax Contest as a
result of which adjustment the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment to the Controlling Party under this Agreement: (i) the Controlling Party shall keep the Non-Controlling Party
informed in a timely manner of all actions taken or proposed to be taken by the Controlling Party with respect to such potential adjustment in such Tax Contest; (ii) the Controlling Party shall timely provide the Non-Controlling Party copies of
any written materials relating to such potential adjustment in such Tax Contest received from any Tax Authority; (iii) the Controlling Party shall timely provide the Non-Controlling Party with copies of any correspondence or filings submitted
to any Tax Authority or judicial authority in connection with such potential adjustment in such Tax Contest; and (iv) the Controlling Party shall defend such Tax Contest diligently and in good faith; provided, however, that
nothing in this Article 6.5 shall affect AWI’s right to control, resolve, settle, or agree to any deficiency, claim, or adjustment proposed, asserted, or assessed in connection with or as a result of any AWI Controlled Tax Contest, or
consent to the resolution, settlement or agreement of any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such AFI Controlled Tax Contest, in AWI’s sole and absolute discretion. The
failure of the Controlling Party to take any action specified in the preceding sentence with respect to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability and/or obligation which it may have to the Controlling
Party under this Agreement, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it may have to the Controlling Party. 

ARTICLE VII 
 COOPERATION 

7.1 General. Each Party shall fully cooperate, and shall cause all members of such Party’s Group to fully cooperate, with the
other Party in connection with the preparation and filing of any Tax Return or the conduct of any Tax Contest (including, where appropriate or necessary, providing a power of attorney) concerning any issues or any other matter contemplated pursuant
to this Agreement. Each Party shall make its employees and facilities available on a mutually convenient basis to facilitate such cooperation. 

7.2 Consistent Treatment. Unless and until there has been a Final Determination to the contrary, each Party agrees not to take any
position on any Tax Return, in connection with any Tax Contest or otherwise that is inconsistent with the treatment of payments between the AWI Group and the AFI Group as set forth in Article 5.4, or the Tax Materials. 

  
 -17- 

 ARTICLE VIII 

RETENTION OF RECORDS; ACCESS 

8.1 Retention of Records. For so long as the contents thereof may become material in the administration of any matter under applicable
Tax law, but in any event until the later of (i) the expiration of any applicable statutes of limitation and (ii) seven years after the Distribution Date, the Parties shall retain records, documents, accounting data and other information
(including computer data) necessary for the preparation and filing of all Tax Returns (collectively, “Tax Records”) in respect of Taxes of any member of either the AWI Group or the AFI Group for any Pre-Distribution Period, Straddle
Period, or Post-Distribution Period or for any Tax Contests relating to such Tax Returns. At any time after the Distribution Date that the AWI Group proposes to destroy such material or information, it shall first notify the AFI Group in writing and
the AFI Group shall be entitled to receive such materials or information proposed to be destroyed. At any time after the Distribution Date that the AFI Group proposes to destroy such material or information, it shall first notify the AWI Group in
writing and the AWI Group shall be entitled to receive such materials or information proposed to be destroyed. 
 8.2 Access to Tax
Records. The Parties and their respective Affiliates shall make available to each other for inspection and copying during normal business hours upon reasonable notice all Tax Records (and, for the avoidance of doubt, any pertinent underlying
data accessed or stored on any computer program or information technology system) in their possession and shall permit the other Party and its Affiliates, authorized agents and representatives and any representative of a Governmental Authority or
other Tax auditor direct access, during normal business hours upon reasonable notice to any computer program or information technology system used to access or store any Tax Records, in each case to the extent reasonably required by the other Party
in connection with the preparation of Tax Returns or financial accounting statements, audits, litigation, or the resolution of items pursuant to this Agreement. The Party seeking access to the records of the other Party shall bear all costs and
expenses associated with such access, including any professional fees. 
 8.3 Preservation of Privilege. No member of the AFI Group
shall provide access to, copies of, or otherwise disclose to any Person any documentation relating to Taxes existing as of the date hereof to which Privilege may reasonably be asserted without the prior written consent of AWI, such consent not to be
unreasonably withheld. 
 ARTICLE IX 

DISPUTE RESOLUTION 
 9.1 Any
dispute, controversy or claim arising out of or relating to this Agreement (a “Dispute”), shall initially be referred to the Transition Committee (as defined in the Separation and Distribution Agreement) for resolution. If the
Transition Committee is unable to resolve such Dispute within thirty (30) days, then either Party may provide written notice thereof to the other Party (the “Initial Notice”), and the Parties shall thereafter attempt in good faith
to negotiate a resolution of the Dispute. The negotiations shall be conducted by executives who hold, at a minimum, the title of vice president and who have authority to settle the Dispute. All such negotiations shall be confidential and shall be
treated as compromise and settlement negotiations for purposes of applicable rules of evidence. In the event that a Dispute is not resolved within 

  
 -18- 

 
sixty (60) days after receipt by a Party of an Initial Notice, or within such longer period as the Parties may agree to in writing, then the Parties to such Dispute shall each separately
retain an independent, nationally recognized law or accounting firm (each, a “Preliminary Tax Advisor” and, together, the “Preliminary Tax Advisors”), which Preliminary Tax Advisors shall jointly retain a third
independent, nationally recognized law or accounting firm which must be located in New York, New York (the “Tax Advisor”) on behalf of the Parties to the Dispute to act as an arbitrator in order to resolve the Dispute. The Tax
Advisor’s determination as to any Dispute shall be made in accordance with the terms of this Agreement and shall be final and binding on the Parties and not subject to collateral attack for any reason (other than manifest error). All fees and
expenses of the Preliminary Tax Advisor shall be borne by the Party that engaged such advisor and all of the fees and expenses of the Tax Advisor shall be shared equally by each of the Parties to the Dispute. 

9.2 EACH PARTY ACKNOWLEDGES AND AGREES THAT ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND
DIFFICULT ISSUES, AND THEREFORE EACH PARTY HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT SUCH PARTY MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY DISPUTE DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO THIS AGREEMENT, OR THE BREACH,
TERMINATION OR VALIDITY OF THIS AGREEMENT, OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. EACH PARTY CERTIFIES AND ACKNOWLEDGES THAT (i) NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT
SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF A DISPUTE, SEEK TO ENFORCE THE FOREGOING WAIVER, (ii) EACH SUCH PARTY UNDERSTANDS AND HAS CONSIDERED THE IMPLICATIONS OF THIS WAIVER, (iii) EACH SUCH PARTY MAKES THIS WAIVER VOLUNTARILY AND
(iv) EACH SUCH PARTY HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 9.2. 

ARTICLE X 
 MISCELLANEOUS
PROVISIONS 
 10.1 Conflicting Agreements. In the event of any inconsistency between this Agreement and any Schedule hereto, the
Schedule shall prevail. In the event and to the extent that there shall be a conflict between the provisions of this Agreement and the provisions of the Separation and Distribution Agreement or any Ancillary Agreement, this Agreement shall control
with respect to the subject matter thereof. 
 10.2 Assignability. This Agreement shall be binding upon and inure to the benefit of
the Parties hereto, and their respective successors and permitted assigns. A Party hereto may assign its respective rights or delegate its respective obligations under this Agreement to any Affiliate of such Party; provided, however,
that in connection with each such assignment or delegation, the assigning Party provides a guarantee to the non-assigning Party for any liability or obligation assigned or delegated pursuant to this Section 10.2; provided,
further, that AFI shall only be entitled to assign its rights or delegate its obligations under this Agreement with the prior written consent of AWI. 

  
 -19- 

 10.3 No Fiduciary Relationship. The duties and obligations of the Parties, and their
respective successors and permitted assigns, contained herein are the extent of the duties and obligations contemplated by this Agreement; nothing in this Agreement is intended to create a fiduciary relationship between the Parties hereto, or any of
their successors and permitted assigns, or create any relationship or obligations other than those explicitly described. 
 10.4
Application to Present and Future Subsidiaries. This Agreement is being entered into by AWI and AFI on behalf of themselves and the members of their respective Group. This Agreement shall constitute a direct obligation of each such Party and
shall be deemed to have been readopted and affirmed on behalf of any entity that becomes a Subsidiary of AWI or AFI in the future. 
 10.5
Further Assurances. Subject to the provisions hereof, the Parties hereto shall make, execute, acknowledge and deliver such other instruments and documents, and take all such other actions, as may be reasonably required in order to effectuate
the purposes of this Agreement and to consummate the transactions contemplated hereby. 
 10.6 Survival. Notwithstanding any other
provision of this Agreement to the contrary, all representations, covenants and obligations contained in this Agreement shall survive until the expiration of the applicable statute of limitations with respect to any such matter (including extensions
thereof). 
 10.7 Notices. All notices, requests, claims, demands or other communications under this Agreement shall be in writing
and shall be given or made (and shall be deemed to have been duly given or made upon receipt) by delivery in person, by overnight courier service, by facsimile or electronic transmission with receipt confirmed (followed by delivery of an original
via overnight courier service) or by registered or certified mail (postage prepaid, return receipt requested) to the respective Parties at the following addresses (or at such other address for a Party as shall be specified in a notice given in
accordance with this Article 10.7): 
 If to AWI, to: 

Armstrong World Industries, Inc. 

P.O. Box 3001 
 Lancaster PA 17604

 Email: [                    ] 

Attention: General Counsel 

  
 -20- 

 with a copy to: 

Skadden, Arps, Slate, Meagher & Flom LLP 

4 Times Square 
 New York, NY
10036 
 Attn: Steven J. Matays 

Facsimile: (917) 777-2372 

If to AFI, to: 
 Armstrong
Flooring, Inc. 
 [                    ]

 Lancaster, PA 17604 

Attention: General Counsel 
 with
a copy to: 
 [●] 

[●] 
 [●] 

Attn: [●] 
 Facsimile:
[●] 
 Any Party may, by notice to the other Party, change the address to which such notices are to be given. 

10.8 No Circumvention. The Parties agree not to directly or indirectly take any actions, act in concert with any Person who takes an
action, or cause or allow any member of any such Party’s Group to take any actions (including the failure to take a reasonable action) such that the resulting effect is to materially undermine the effectiveness of any of the provisions of this
Agreement, the Separation and Distribution Agreement or any other Ancillary Agreement (including adversely affecting the rights or ability of any Party to successfully pursue indemnification or payment pursuant to the provisions of this Agreement).

 10.9 No Duplication; No Double Recovery. Nothing in this Agreement is intended to confer to or impose upon any Party a duplicative
right, entitlement, obligation, or recovery with respect to any matter arising out of the same facts and circumstances. 
 10.10
Separation and Distribution Agreement. To the extent not inconsistent with any specific term of this Agreement, the provisions of the Separation and Distribution Agreement shall apply in relevant part to this Agreement, including Article
IX Termination; 10.1 Counterparts; Entire Agreement; Corporate Power; 10.2 Governing Law; 10.4 Third-Party Beneficiaries; 10.6 Severability; 10.7 Force Majeure; 10.9 Publicity; 10.10 Expenses;
10.11 Headings; 10.12 Survival of Covenants; 10.13 Waivers of Default; 10.14 Specific Performance; 10.15 Amendments; 10.16 Interpretation; 10.17 Limitations of Liability; 10.18 Performance; and
10.19 Mutual Drafting. 

  
 -21- 

*            *           
 * 
 [REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 

  
 -22- 

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

	
	ARMSTRONG WORLD INDUSTRIES, INC.
	
	 By:

	Name:
	Title:
	
	ARMSTRONG FLOORING, INC.
	
	 By:

	Name:
	Title:

  
 -23-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00253-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00253-of-00352.parquet"}]]