Document:

EX-10.1

 Exhibit 10.1 
  

TRANSITION SERVICES AGREEMENT 
 by
and between 
 NUANCE COMMUNICATIONS, INC. 

and 
 CERENCE OPERATING COMPANY

  
  

Dated as of             , 2019 

 
  

 

 TABLE OF CONTENTS 

 

							
	 	  	Page	 
		
	ARTICLE I Definitions	  	 	1	 
			
	 Section 1.01
	  	Definitions	  	 	1	 
		
	ARTICLE II Services	  	 	5	 
			
	 Section 2.01
	  	Provision of Services	  	 	5	 
			
	 Section 2.02
	  	Service Amendments and Additions	  	 	8	 
			
	 Section 2.03
	  	Migration Projects	  	 	9	 
			
	 Section 2.04
	  	No Management Authority	  	 	9	 
			
	 Section 2.05
	  	Acknowledgement and Representation	  	 	9	 
		
	ARTICLE III Real Estate	  	 	10	 
			
	 Section 3.01
	  	Occupancy Rights	  	 	10	 
			
	 Section 3.02
	  	Use	  	 	10	 
			
	 Section 3.03
	  	License Fee	  	 	10	 
			
	 Section 3.04
	  	License Term	  	 	10	 
			
	 Section 3.05
	  	Access and Common Areas	  	 	10	 
			
	 Section 3.06
	  	Compliance with Service Provider’s Policies	  	 	11	 
			
	 Section 3.07
	  	Insurance	  	 	11	 
			
	 Section 3.08
	  	Surrender	  	 	11	 
			
	 Section 3.09
	  	License Rights	  	 	12	 
			
	 Section 3.10
	  	Relocation	  	 	12	 
			
	 Section 3.11
	  	Alterations	  	 	12	 
			
	 Section 3.12
	  	Controlling Provisions	  	 	12	 
		
	ARTICLE IV Additional Arrangements	  	 	12	 
			
	 Section 4.01
	  	Cooperation and Access	  	 	12	 
			
	 Section 4.02
	  	Intellectual Property	  	 	14	 
			
	 Section 4.03
	  	Customer Receipt Payments and Bank Account Transition Process	  	 	15	 
			
	 Section 4.04
	  	IT Agreements	  	 	16	 
			
	 Section 4.05
	  	Certain Supplier Agreements	  	 	16	 
		
	ARTICLE V Compensation	  	 	16	 
			
	 Section 5.01
	  	Compensation for Services	  	 	16	 
			
	 Section 5.02
	  	Payment Terms	  	 	17	 
			
	 Section 5.03
	  	DISCLAIMER OF WARRANTIES	  	 	18	 

  
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	 	  	 	  	Page	 
			
	 Section 5.04
	  	Books and Records	  	 	19	 
		
	 ARTICLE VI Term
	  	 	19	 
			
	 Section 6.01
	  	Commencement	  	 	19	 
			
	 Section 6.02
	  	Service Extension	  	 	19	 
			
	 Section 6.03
	  	Termination	  	 	20	 
			
	 Section 6.04
	  	Partial Termination	  	 	21	 
			
	 Section 6.05
	  	Effect of Termination	  	 	21	 
		
	 ARTICLE VII Indemnification; Limitation of Liability
	  	 	23	 
			
	 Section 7.01
	  	Indemnification by Cerence Subsidiary	  	 	23	 
			
	 Section 7.02
	  	Indemnification by Nuance	  	 	23	 
			
	 Section 7.03
	  	Indemnification Procedures	  	 	23	 
			
	 Section 7.04
	  	Exclusion of Other Remedies	  	 	24	 
			
	 Section 7.05
	  	Other Indemnification Obligations Unaffected	  	 	24	 
			
	 Section 7.06
	  	Limitation on Liability	  	 	24	 
		
	 ARTICLE VIII Other Covenants
	  	 	25	 
			
	 Section 8.01
	  	Attorney-in-Fact	  	 	25	 
			
	 Section 8.02
	  	Further Assurances	  	 	25	 
		
	 ARTICLE IX Dispute Resolution
	  	 	25	 
			
	 Section 9.01
	  	General	  	 	25	 
			
	 Section 9.02
	  	Resolution Committee	  	 	25	 
			
	 Section 9.03
	  	Senior Executive Referral	  	 	26	 
			
	 Section 9.04
	  	Court-Ordered Interim Relief	  	 	26	 
		
	 ARTICLE X Miscellaneous
	  	 	26	 
			
	 Section 10.01
	  	Title to Equipment; Title to Data	  	 	26	 
			
	 Section 10.02
	  	Force Majeure	  	 	27	 
			
	 Section 10.03
	  	Separation Agreement	  	 	27	 
			
	 Section 10.04
	  	Relationship of Parties	  	 	27	 
			
	 Section 10.05
	  	Confidentiality	  	 	27	 
			
	 Section 10.06
	  	Counterparts; Entire Agreement	  	 	28	 
			
	 Section 10.07
	  	Governing Law; Jurisdiction	  	 	28	 
			
	 Section 10.08
	  	WAIVER OF JURY TRIAL	  	 	28	 
			
	 Section 10.09
	  	Specific Performance	  	 	29	 
			
	 Section 10.10
	  	Assignability	  	 	29	 
			
	 Section 10.11
	  	Third-Party Beneficiaries	  	 	29	 

  
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	 	  	 	  	Page	 
			
	 Section 10.12
	  	Notices	  	 	29	 
			
	 Section 10.13
	  	Severability	  	 	29	 
			
	 Section 10.14
	  	Headings	  	 	30	 
			
	 Section 10.15
	  	Waivers of Default	  	 	30	 
			
	 Section 10.16
	  	Amendments	  	 	30	 
			
	 Section 10.17
	  	Interpretation	  	 	30	 

 Schedules: 
 Schedule
A    Services to be Provided to SpinCo Group 
 Schedule B    Services to be Provided to Nuance Group 

Schedule C    Designated Work Product 

Schedule D    Related Services 
 Schedule
E    Service Coordinators 
 Schedule F    Shared Real Property 

Schedule G    IT Agreements 
 Schedule
H    Certain Supplier Agreements 
  

  
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 TRANSITION SERVICES AGREEMENT (this “Agreement”), dated as of
            , 2019, by and between Nuance Communications, Inc., a Delaware corporation (“Nuance”), and Cerence Operating Company, a Delaware corporation (“Cerence
Subsidiary”). 
 RECITALS 

WHEREAS, in connection with the contemplated Spin-Off of Cerence Inc., a Delaware corporation
(“SpinCo”), and concurrently with the execution of this Agreement, Nuance and SpinCo are entering into a Separation and Distribution Agreement (the “Separation Agreement”); 

WHEREAS, Cerence Subsidiary is a wholly owned subsidiary of SpinCo; 

WHEREAS, each of Nuance and Cerence Subsidiary may provide to the other certain services, as more particularly described in this Agreement,
for a limited period of time following the Spin-Off; and 
 WHEREAS, each of Nuance and Cerence
Subsidiary desires to reflect the terms of their agreement with respect to such services. 
 NOW, THEREFORE, for good and valuable
consideration, the receipt and sufficiency of which are acknowledged by this Agreement, Nuance and Cerence Subsidiary, for themselves, their successors and assigns, agree as follows: 

ARTICLE I 
 Definitions

 Section 1.01    Definitions. As used in this Agreement, the following terms have the following
meanings: 
 “Affiliate” has the meaning ascribed thereto in the Separation Agreement. 

“Agreement” has the meaning ascribed thereto in the preamble. 

“Ancillary Agreements” has the meaning ascribed thereto in the Separation Agreement. 

“Applicable End Date” means, with respect to each Service, the date that is the Applicable Original Duration
with respect to such Service following the Applicable Termination Date with respect to such Service. 
 “Applicable
Original Duration” means, with respect to each Service, the duration of the period from the Distribution Date to the Applicable Termination Date with respect to such Service. 

“Applicable Termination Date” means, with respect to each Service, the date that is twelve (12) months
following the Distribution Date, or such other termination date 

  
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specified with respect to such Service, as applicable, in Schedule A or Schedule B, as applicable. 

“Assets” has the meaning ascribed thereto in the Separation Agreement. 

“Certain Supplier Agreements” means any contract or agreement of any member of the Nuance Group with a third
party that supplies services to the SpinCo Group set forth on Schedule H. 
 “Consents” has the
meaning ascribed thereto in the Separation Agreement. 
 “Cost of Services” means, with respect to each
Service, the amount specified with respect to such Service in Schedule A or Schedule B, as applicable, to be paid by a Service Recipient in respect of such Service to the Service Provider of such Service. 

“Customer Receipt Payee” has the meaning ascribed thereto in Section 4.03(a). 

“Customer Receipt Payment” has the meaning ascribed thereto in Section 4.03(a). 

“Customer Receipt Payment Period” has the meaning ascribed thereto in
Section 4.03(a). 
 “Designated Work Product” means the work product developed
during the term for Service Recipient’s exclusive use as part of the provision of Services hereunder and that are listed or described on Schedule C. 

“Dispute” has the meaning ascribed thereto in Section 9.01. 

“Dispute Notice” has the meaning ascribed thereto in Section 9.02. 

“Distribution” has the meaning ascribed thereto in the Separation Agreement. 

“Distribution Date” has the meaning ascribed thereto in the Separation Agreement. 

“Force Majeure Event” has the meaning ascribed thereto in Section 10.02. 

“Governmental Authority” has the meaning ascribed thereto in the Separation Agreement. 

“Group” means either the Nuance Group or the SpinCo Group, as the context requires. 

“Hourly Services” has the meaning ascribed thereto in Section 5.01(b). 

“Hourly Services Expenses” has the meaning ascribed thereto in Section 5.01(b). 

“Indemnitee” means a Nuance Indemnitee or a SpinCo Indemnitee, as the context requires. 

  
 2 

 “Information” has the meaning ascribed thereto in the
Separation Agreement. 
 “Insurance Proceeds” has the meaning ascribed thereto in the Separation Agreement.

 “Intended Payee” has the meaning ascribed thereto in Section 4.03(a). 

“Interruption” has the meaning ascribed thereto in Section 2.01(j). 

“IT Agreements” has the meaning ascribed thereto in Section 4.04. 

“Law” has the meaning ascribed thereto in the Separation Agreement. 

“Liabilities” has the meaning ascribed thereto in the Separation Agreement. 

“Misdirected Customer Payment” has the meaning ascribed thereto in Section 4.03(a).

 “Monthly License Fee” has the meaning ascribed thereto in Section 3.03. 

“Nuance” has the meaning ascribed thereto in the preamble. 

“Nuance Business” has the meaning ascribed thereto in the Separation Agreement. 

“Nuance Group” has the meaning ascribed thereto in the Separation Agreement. 

“Nuance Indemnitees” has the meaning ascribed thereto in the Separation Agreement. 

“Omitted Services” has the meaning ascribed thereto in Section 2.02(a). 

“Other Areas” has the meaning ascribed thereto in Section 3.05. 

“Party” means either party hereto, and “Parties” means both parties hereto. 

“Person” has the meaning ascribed thereto in the Separation Agreement. 

“Personal Data” has the meaning ascribed thereto by the EU General Data Protection Regulation, (EU) 2016/679
(“GDPR”). 
 “Process” has the meaning ascribed thereto by the GDPR. 

“Project Work” has the meaning ascribed thereto in Section 2.03. 

“Project Work Request” has the meaning ascribed thereto in Section 2.03. 

“Related Service” has the meaning ascribed thereto in Section 6.02. 

  
 3 

 “Resolution Committee” has the meaning ascribed thereto in
Section 9.02. 
 “Separation Agreement” has the meaning ascribed thereto in the
recitals. 
 “Service Charge” has the meaning ascribed thereto in Section 5.01(a).

 “Service Coordinator” has the meaning ascribed thereto in Section 2.01(c). 

“Service Extension” has the meaning ascribed thereto in Section 6.02. 

“Service Provider” means any member of the SpinCo Group or the Nuance Group, as applicable, in its capacity as
the provider of any Services to any member of the Nuance Group or the SpinCo Group, respectively. 
 “Service
Recipient” means any member of the SpinCo Group or the Nuance Group, as applicable, in its capacity as the recipient of any Services from any member of the Nuance Group or the SpinCo Group, respectively. 

“Services” means the individual services identified in Schedule A or Schedule B, as applicable.

 “Shared Real Property” has the meaning ascribed thereto in Section 3.01. 

“Shutdown” has the meaning ascribed thereto in Section 2.01(i). 

“Spin-Off” has the meaning ascribed thereto in the Separation
Agreement. 
 “SpinCo” has the meaning ascribed thereto in the preamble. 

“SpinCo Business” has the meaning ascribed thereto in the Separation Agreement. 

“SpinCo Group” has the meaning ascribed thereto in the Separation Agreement. 

“SpinCo Indemnitees” has the meaning ascribed thereto in the Separation Agreement. 

“Sub-Contractor” has the meaning ascribed thereto in
Section 2.01(e). 
 “Subsidiary” has the meaning ascribed thereto in the
Separation Agreement. 
 “Taxes” has the meaning ascribed thereto in
Section 5.01(d). 
 “Termination Charges” has the meaning ascribed thereto in
Section 6.05(d). 
 “Third-Party Claim” has the meaning ascribed thereto in the
Separation Agreement. 

  
 4 

 ARTICLE II 

Services 

Section 2.01    Provision of Services. 

(a)    Commencing immediately after the Distribution, Nuance shall, and shall cause the applicable members of the Nuance
Group to, (i) provide, or otherwise make available, to Cerence Subsidiary and the applicable members of the SpinCo Group the Services set forth in Schedule A and (ii) pay, perform, discharge and satisfy, as and when due, its
and their respective obligations as Service Recipients under this Agreement, in each case in accordance with the terms of this Agreement. 

(b)    Commencing immediately after the Distribution, Cerence Subsidiary shall, and shall cause the applicable members of
the SpinCo Group to, (i) provide, or otherwise make available, to Nuance and the applicable members of the Nuance Group the Services set forth in Schedule B and (ii) pay, perform, discharge and satisfy, as and when due, its and
their respective obligations as Service Recipients under this Agreement, in each case in accordance with the terms of this Agreement. 

(c)    Each Service Recipient and its respective Service Provider shall cooperate in good faith with each other in
connection with the performance of the Services hereunder. Each of Nuance and Cerence Subsidiary agrees to appoint an employee representative (each such representative, a “Service Coordinator”) who will have overall responsibility
for implementing, managing and coordinating the Services pursuant to this Agreement on behalf of Nuance and Cerence Subsidiary, respectively. Initially, the Service Coordinators will be the individuals set forth on Schedule E. Either Party
may change its designated Service Coordinator at any time upon notice given to the other Party in accordance with Section 10.12. The Service Coordinators will consult and coordinate with each other on a regular basis, and
no less frequently than monthly, during the term of this Agreement. 
 (d)    The Service Provider shall determine the
personnel who shall perform the Services to be provided by it. All personnel providing Services will remain at all times, and be deemed to be, employees or representatives solely of the Service Provider (or its Affiliates or Sub-Contractors) responsible for providing such Services for all purposes, and not to be deemed employees or representatives of the Service Recipient. The Service Provider (or its Affiliates or Sub-Contractors) will be solely responsible for payment of (i) all compensation, (ii) all income, disability, withholding and other employment taxes and (iii) all medical benefit premiums, vacation
pay, sick pay and other employee benefits payable to or with respect to personnel who perform Services on behalf of such Service Provider. All such personnel will be under the sole direction, control and supervision of the Service Provider and the
Service Provider has the sole right to exercise all authority with respect to the employment, substitution, termination, assignment and compensation of such personnel. 

(e)    The Service Provider may, at its option, from time to time, delegate any or all of its obligations to perform
Services under this Agreement to any one or more of its Affiliates or engage the services of other professionals, consultants or other third 

  
 5 

 
parties (each, a “Sub-Contractor”) in connection with the performance of the Services; provided, however, that (i) the
Service Provider shall remain ultimately responsible for ensuring that its obligations with respect to the nature, scope, quality and other aspects of the Services are satisfied with respect to any Services provided by any such Affiliate or Sub-Contractor and shall be liable for any failure of a Sub-Contractor to so satisfy such obligations (or if a Sub-Contractor otherwise
breaches any provision hereof) and (ii) such Sub-Contractor agrees in writing to be bound by confidentiality provisions at least as restrictive to it as the terms of
Section 10.05 of this Agreement. Except as agreed by the Parties in Schedule A or Schedule B or otherwise in writing, and subject to Section 2.01(g), any costs associated with
engaging the services of an Affiliate of the Service Provider or a Sub-Contractor shall not affect the Cost of Services payable by the Service Recipient under this Agreement, and the Service Provider shall
remain solely responsible with respect to payment for such Affiliate’s or Sub-Contractor’s costs, fees and expenses. 

(f)    Subject to the provisions of this Section 2.01, the Services shall be performed in
substantially the same manner, scope, time frame, skill, care, nature and quality, with the same care, and to the same extent and service level as such Services (or substantially similar services) were provided to the SpinCo Business or the Nuance
Business, as applicable, immediately prior to the Distribution Date, unless the Services are being provided by a Sub-Contractor who is also providing the same services to the Service Provider or a member of
such Service Provider’s Group, in which case the Services shall be performed for the Service Recipient in the same manner, scope, time frame, nature and quality, with the same care, and to the same extent and service level as they are being
performed for the Service Provider or such member of such Service Provider’s Group, as applicable. If the Service Provider has not provided such Services (or substantially similar services) immediately prior to the Distribution Date and such
Services are not being performed by a Sub-Contractor who is also providing the same services to such Service Provider’s Group, then the Services shall be performed in a competent and professional manner
consistent with industry standards. The Services shall be used solely for the operation of the SpinCo Business or the Nuance Business, as applicable (including any natural evolutions thereof), for substantially the same purpose as used by the
applicable Service Recipient immediately prior to the date of this Agreement. 
 (g)    The Parties acknowledge that
the Service Provider may make changes from time to time in the manner of performing Services (including in respect of those Services provided by a Sub-Contractor) if the Service Provider is making similar
changes in performing the same or substantially similar Services for itself or other members of its Group; provided, however, that, unless expressly contemplated in Schedule A or Schedule B, such changes shall not affect
the Cost of Services for such Service payable by the Service Recipient under this Agreement or decrease the manner, scope, time frame, nature, quality or level of the Services provided to the Service Recipient, except (i) upon prior written
approval of the Service Recipient and (ii) any actual and reasonable increase to the Service Provider in the cost of providing a Service may be charged to the Service Recipient on a pass-through basis to the extent such actual and reasonable
increase is applied on a non-discriminatory basis as compared to the Service Provider’s Group. 

(h)    Nothing in this Agreement shall be deemed to require the provision of any Service by any Service Provider (or any
Affiliate or Sub-Contractor of a Service Provider) 

  
 6 

 
to any Service Recipient if the provision of such Service requires the Consent of any Person (including any Governmental Authority), whether under applicable Law, by the terms of any contract to
which such Service Provider or any other member of its Group is a party or otherwise, unless and until, subject to Section 2.01(h)(ii), such Consent has been obtained. 

(i)    The Service Provider shall use commercially reasonable efforts to obtain as promptly as possible any Consent of
any Person that may be necessary for the performance of the Service Provider’s obligations pursuant to this Agreement. Any fees, expenses or extra costs incurred in connection with obtaining any such Consents shall be paid by the Service
Recipient, and the Service Recipient shall use commercially reasonable efforts to provide assistance as necessary in obtaining such Consents. 

(ii)    In the event that the Consent of any Person, if required in order for the Service Provider to provide Services,
is not obtained reasonably promptly after the Distribution Date, the Service Provider shall notify the Service Recipient and the Parties shall cooperate in devising an alternative manner for the provision of the Services affected by such failure to
obtain such Consent and the Cost of Services associated therewith, such alternative manner and Cost of Services to be reasonably satisfactory to both Parties and agreed to in writing. If the Parties elect such an alternative plan, the Service
Provider shall provide the Services in such alternative manner and the Service Recipient shall pay for such Services based on the alternative Cost of Services. 

(iii)    The Services shall not include, and no Service Provider (or any Affiliate or
Sub-Contractor of a Service Provider) shall be obligated to provide, any service the provision of which to a Service Recipient following the Distribution would constitute a violation of any Law. In addition,
notwithstanding anything to the contrary herein, the Service Provider (and the Affiliates and Sub-Contractors of the Service Provider) will not 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 applicable Service Recipient. 

(iv)    To the extent that any third-party proprietor of information or software to be disclosed or made available to any
Service Recipient in connection with performance of the Services hereunder requires a specific form of non-disclosure agreement as a condition to its Consent to use the same for the benefit of the Service
Recipient, or to permit the Service Recipient access to such information or software, the Service Recipient shall, as a condition to the receipt of such portion of the Services, execute (and shall cause its employees and Affiliates to execute, if
required) any such form. 
 (i)    If a Service Provider determines that it is necessary or appropriate to temporarily
suspend a Service due to scheduled or emergency maintenance, modification, repairs, alterations or replacements (any such event, a “Shutdown”), Service Provider shall use commercially reasonable efforts to provide Service Recipient
with reasonable prior notice of such Shutdown (including information regarding the nature and the projected length of such Shutdown), unless it is not reasonably practicable under the circumstances to provide such prior notice, and thereafter such
Service Provider shall use commercially reasonable efforts to cooperate with Service Recipient to minimize any impact on the Services caused by such Shutdown.

  
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 (j)    The Parties acknowledge that there may be unanticipated
temporary interruptions in the provision of a Service, in each case for a period of less than forty-eight (48) hours (any such event, an “Interruption”). Service Provider shall use commercially reasonable efforts to provide
Service Recipient with notice of such Interruption as soon as possible (including information regarding the nature and the projected length of such Interruption), and thereafter such Service Provider shall use commercially reasonable efforts to
cooperate with Service Recipient to minimize any impact on the Services caused by such Interruption. The Service Provider shall not be excused from performance if it fails to use commercially reasonable efforts to remedy the situation causing such
Interruption.
 (k)    In the event the obligations of Service Provider to provide any Service shall be suspended in
accordance with Section 2.01(i) or Section 2.01(j), Service Provider and its Affiliates shall not have any liability whatsoever to Service Recipient arising out of or resulting from
such suspension of Service Provider’s provision of such Service, except to the extent resulting from a breach by Service Provider of any agreement or covenant required to be performed or complied with by Service Provider pursuant to
Section 2.01(i) or Section 2.01(j) (but subject to the other limitations on liability set forth in this Agreement). 

(l)    Neither Party nor any of their respective Affiliates shall have any obligation to purchase, upgrade, enhance or
otherwise modify any computer hardware, software or network environment currently used by such Party or such Party’s Affiliates, or to provide any support or maintenance services for any computer hardware, software or network environment that
has been upgraded, enhanced or otherwise modified from the computer hardware, software or network environments that are currently used by such Party or such Party’s Affiliates. 

Section 2.02    Service Amendments and Additions. 

(a)    Within the first forty-five (45) days following the Distribution Date, each of Nuance and Cerence Subsidiary
may request the other Party to provide services that (i) were provided by the Nuance Business or the SpinCo Business, as applicable, within the twelve (12) months prior to the Distribution Date and (ii) are reasonably necessary for
the operation of the Nuance Business or the SpinCo Business, as applicable, as conducted as of the Distribution Date (“Omitted Services”). Any request for an Omitted Service shall be in writing and shall specify, as applicable,
(A) the type and the scope of the requested service, (B) who is requested to perform the requested service, (C) where and to whom the requested service is to be provided and (D) the proposed term for the requested service. The
Parties shall discuss in good faith the terms under which such Omitted Services may be provided. 
 (b)    If a Party
agrees to provide Omitted Services pursuant to Section 2.02(a), then the Parties shall in good faith negotiate an amendment to Schedule A or Schedule B, as applicable, which will describe in detail the
service, project scope, term, price and payment terms to be charged for such Omitted Services. Once agreed to in writing, the amendment to Schedule A or Schedule B, as applicable, shall be deemed part of this Agreement as of such date
and the Omitted Services, as applicable, shall be deemed “Services” provided hereunder, in each case subject to the terms and conditions of this Agreement; provided, however, that no Service Provider shall be required to
provide any Omitted Services, at any price, that would prevent, or 

  
 8 

 
be reasonably likely to prevent, or be inconsistent with the qualification of the Distribution as a tax-free transaction for U.S. federal, state and local
income tax purposes. 
 Section 2.03    Migration Projects. Prior to the end of the applicable term, each
Service Provider will provide the Service Recipient, upon written request (the “Project Work Request”), with such reasonable support as may be necessary to migrate the Services to the Service Recipient’s internal organization
or to a third party provider (the “Project Work”), including exporting and providing (subject to applicable Law) all relevant data and information of the applicable Service Recipient from the systems of the applicable Service
Provider or any party performing the Services on its behalf. After the Service Provider receives the Project Work Request, the Parties shall meet to discuss and agree on the scope and cost of the Project Work, taking into consideration the Service
Provider’s then-available resources. Where required for migrating the Services, subject to applicable Law, Service Recipient’s personnel will be granted reasonable access to the respective facilities of the Service Provider during normal
business hours. Subject to applicable Law, Project Work may be out-sourced to external service partners (including those involving conversion programs or other programming, or extraordinary management
supervision or coordination); provided, that the Service Provider shall be responsible for the performance or non-performance of such partners. The Service Recipient shall pay its internal costs
incurred in connection with all Project Work performed by its personnel and the internal costs of the Service Provider and the cost of all third-party providers engaged in completing a Project Work all shall be charged by the Service Provider to the
Service Recipient on a pass-through basis. For the avoidance of doubt, any portion of the cost of Project Work associated with the setup of the Service Recipient’s data warehousing infrastructure or hosting environment shall be charged by the
Service Provider to the Service Recipient on a pass-through basis.  

Section 2.04    No Management Authority. No Service Provider (or any Affiliate or Sub-Contractor of a Service Provider) shall be authorized by, or shall have any responsibility under, this Agreement to manage the affairs of the business of any Service Recipient, or to hold itself out as an agent
or representative of the Service Recipient. 
 Section 2.05    Acknowledgement and Representation(a) . Each
Party understands that the Services provided hereunder are transitional in nature. Each Party understands and agrees that the other Party is not in the business of providing Services to third parties and, except as set forth in
Section 6.02, that neither Party has any interest in continuing (i) any Service beyond the Applicable Termination Date or (ii) this Agreement beyond the expiration of all Applicable Termination Dates or the
termination of all Services in accordance with Section 6.04. As a result, the Parties have allocated responsibilities and risks of loss and limited liabilities of the Parties as stated in this Agreement based on the
recognition that each Party is not in the business of providing Services to third parties. Such allocations and limitations are fundamental elements of the basis of the bargain between the Parties and neither Party would be able or willing to
provide the Services without the protections provided by such allocations and limitations. During the term of this Agreement, each Party agrees to work diligently and expeditiously to establish its own logistics, infrastructure and systems to enable
a transition to its own internal organization or other third-party providers of the Services and agrees to use its reasonable good faith efforts to reduce or eliminate its and its Affiliates’ dependency
on the other Party’s provision of the Services as soon as is reasonably practicable. 

  
 9 

 ARTICLE III 

Real Estate 

Section 3.01    Occupancy Rights. Each Service Provider set forth on Schedule F, with respect to the
location set forth on such Schedule opposite such Service Provider’s name (each, a “Shared Real Property”), hereby grants to the Service Recipient set forth on such Schedule opposite such Shared Real Property, a limited license
for reasonable use and access to the space utilized by such Service Recipient or any member of its Group in the conduct of the Nuance Business or the SpinCo Business, as applicable, as of the Distribution Date, for the sole purpose of transitioning
the Nuance Business or the SpinCo Business, as applicable, and in accordance with the terms, covenants and conditions of this Article III. The Service Recipient’s right to use and access the applicable Shared Real Property shall
be consistent with the use and access afforded to the Nuance Business or the SpinCo Business, as applicable, as of the Distribution Date. The Service Recipient’s use shall include the right to use the fixtures, improvements and furnishings
located within the Shared Real Property consistent with such use as of the Distribution Date. 

Section 3.02    Use. Each Service Recipient shall use the applicable Shared Real Property (and the furnishings
contained therein) for the same purposes as such Shared Real Property is utilized as of the Distribution Date and for no other purpose. The Shared Real Property may be occupied only by the personnel of the applicable Service Recipient reasonably
required in furtherance of the activities of the Nuance Business or the SpinCo Business, as applicable, or the other purposes set forth in this Agreement. The Service Recipient shall be responsible for pickup and delivery of goods at any common
shipping dock at any Shared Real Property, and any shipments shall include proper labeling to distinguish the Service Recipient’s goods from the Service Provider’s goods. 

Section 3.03    License Fee. Each Service Recipient shall pay a monthly gross license fee for its Shared Real
Property as set out on Schedule F (each, a “Monthly License Fee”). The Monthly License Fee for each Shared Real Property shall be payable in advance on or before the first (1st) day of each calendar month of the term of
the license. The Monthly License Fee for any period during the respective license term which is for less than one month shall be prorated. 

Section 3.04    License Term. The license granted under this Article III will be effective as of
immediately after the Distribution and will automatically expire at the earlier of (I) the end of the period set forth in Schedule F with respect to each Shared Real Property, or (II) the expiration date of the relevant underlying
lease pertaining to each Shared Real Property (in which case the Service Provider shall provide to the Service Recipient written notice thirty (30) days prior to such expiration). 

Section 3.05    Access and Common Areas. Unless otherwise specified on Schedule F, the Service
Recipient (including its personnel) shall access the applicable Shared Real Property through existing employee entrances designated by the Service Provider. Access to any other areas (“Other Areas”) in, on or about the applicable
Shared Real Property (including conference room(s), break area(s), designated smoking area(s), restroom(s), machine shop(s), 

  
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shipping/receiving area(s) and cafeteria(s) other than to the extent located within the Shared Real Property) shall be as otherwise designated by the Service Provider in its reasonable
discretion. Except as otherwise expressly provided herein, the Service Recipient shall not access any other areas. 

Section 3.06    Compliance with Service Provider’s Policies. The Service Recipient shall
comply with the Service Provider’s reasonable policies and procedures, security requirements and rules and regulations with respect to the applicable Shared Real Property and the Service Recipient’s occupancy of such Shared Real Property.
Such policies may be changed from time to time upon reasonable prior notice at the applicable Service Provider’s sole reasonable discretion. 

Section 3.07    Insurance. Each Party agrees, during the term of this license, to cause its Service Recipients
under this Article III to carry and maintain (i) commercial general liability insurance with a single combined liability limit of $5,000,000 per occurrence and (ii) workers’ compensation/employer’s liability
insurance with a liability limit of $1,000,000 per occurrence, and in the case of the policies described in clauses (i) and (ii), naming the applicable Service Provider (and other parties as may be reasonably required) as an additional insured,
against liability with respect to accidents occurring on, in or about the applicable Shared Real Property or arising out of the use and occupancy of such Shared Real Property by the Service Recipient and its personnel and visitors. All such
insurance policies shall contain a waiver of subrogation in the applicable Service Provider’s favor. The Parties acknowledge that the Service Providers shall have no responsibility to insure or actively maintain any Service Recipient’s
personal property, including any Service Recipient’s equipment and trade fixtures, located in the Shared Real Property. Notwithstanding the aforesaid liability limits, said limits shall not diminish or otherwise impact or affect the obligations
of the Parties and their Service Recipients hereunder. The policy(s) maintained by the applicable Service Recipient shall be issued by a company licensed to do business in the country where the Shared Real Property is located and the applicable
Service Recipient shall deposit a certificate evidencing the same with the applicable Service Provider on or before the Distribution Date. During the term of the license granted in Section 3.01, the applicable Service
Providers under this Article III shall maintain insurance policies for the Shared Real Property as in effect as of the Distribution Date. 

Section 3.08    Surrender. Upon the expiration or termination of the license granted under this
Article III, each Service Recipient shall, at its sole cost and expense, (i) remove their personal property, equipment, trade fixtures and other goods and effects, and repair any damage to the Shared Real Property resulting from
such removal, and (ii) otherwise quit and deliver up the Shared Real Property peaceably and quietly and in as good order and condition as the same were in on the Distribution Date, reasonable wear and tear, damage by fire and the elements
excepted. In the event any Service Recipient fails to repair and perform the aforementioned facilities restoration and otherwise deliver the Shared Real Property as set forth above, the Service Provider or any member of its Group shall have the
right to make said reasonable repairs and reasonably perform such facilities restoration, charge such Service Recipient or any member of its Group the reasonable costs of such repairs and restoration, and such Service Recipient or any member of its
Group shall reimburse the Service Provider or the member of its Group, as applicable, within thirty (30) days of receipt of invoice. Any property left in the Shared Real Property after the expiration or termination of the license granted under

  
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this Article III shall be deemed to have been abandoned and the property of the Service Providers to dispose of as the Service Providers deem expedient and at the sole cost and expense of
the Service Recipients. 
 Section 3.09    License Rights. The rights granted herein in favor of each
Service Recipient are in the nature of a license and shall not create any leasehold or other estate or possessory rights in Shared Real Property, and if the license granted under this Article III expires or is terminated, the Service
Recipient shall vacate the Shared Real Property, and any occupancy or activity of the Service Recipient thereafter in the Shared Real Property shall be considered a trespass. 

Section 3.10    Relocation. Each Service Provider shall have the right, at its cost, to relocate the
applicable Service Recipient to other
 area(s) of each Shared Real Property by providing the Service Recipient reasonable advance notice, provided that such relocation does not reduce the rights of the Service Recipient or increase the
obligations of the Service Recipient under this Agreement or unreasonably interrupt the day-to-day operations of the Nuance Business or the SpinCo Business, as
applicable. 
 Section 3.11    Alterations. The Service Recipient shall not make any alterations, additions
or improvements to the Shared Real Property. 
 Section 3.12    Controlling Provisions. In the event of a
conflict between the terms of this Article III and any other provision in this Agreement with regard to the right to use the Shared Real Property specified in this Article III, the terms of this Article III
shall control. In the event of a conflict between the terms of this Agreement and the terms set forth on Schedule F attached hereto, the terms of Schedule F shall control. 

ARTICLE IV 
 Additional
Arrangements 
 Section 4.01    Cooperation and Access. 

(a)    Subject to the other terms and conditions of this Agreement, Service Recipients shall cooperate with the Service
Providers to the extent necessary or appropriate to facilitate the performance of the Services in accordance with the terms of this Agreement. Without limiting the generality of the foregoing, subject to Section 10.05,
(i) each Party shall make available on a timely basis to the other Party all information and materials requested by such Party to the extent reasonably necessary for the performance or receipt of the Services, (ii) each Party shall, and
shall cause the members of its Group to, upon reasonable notice, give or cause to be given to the other Party and its Affiliates and Sub-Contractors reasonable access, during regular business hours and at such
other times as are reasonably required, to the relevant premises and personnel to the extent reasonably necessary for the performance or receipt of the Services and (iii) each Party shall, and shall cause the members of its Group to, give the
other Party and its Affiliates and Sub-Contractors reasonable access to, and all necessary rights to utilize, such Party’s, and its Group’s, information, facilities, personnel,

  
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assets, systems and technologies to the extent reasonably necessary for the performance or receipt of the Services. 

(b)    Each Party shall (and shall cause the members of its Group and its personnel and the personnel of its Affiliates
and Sub-Contractors providing or receiving Services to): (i) not attempt to obtain access to or use any information technology systems of the other Party or any member of its Group, or any confidential
Information, Personal Data or competitively sensitive information owned, used or Processed by the other Party, except where it has been granted in writing the right to do so or, to the extent reasonably necessary to do so, to provide or receive
Services; (ii) maintain reasonable security measures to protect the systems of the other Party and the members of its Group to which it has access pursuant to this Agreement from access by unauthorized third parties; (iii) follow
applicable Laws and all of the other Party’s security rules, access agreements, and procedures for restricting access and use, when allowed, to such other Party’s information technology systems; (iv) when on the property of the other
Party or any of its Affiliates, or when given access to any facilities, infrastructure or personnel of the other Party or any of its Affiliates, follow applicable Laws and all of the other Party’s policies and procedures concerning health,
safety, conduct and security which are made known to the Party receiving such access from time to time and (v) not disable, damage or erase or disrupt, interfere with or impair the normal operation of the information technology systems of the
other Party or any member of its Group. 
 (c)    Service Provider shall (i) immediately notify Service Recipient
of any confirmed misuse, disclosure or loss of, or inability to account for, any Personal Data or any confidential or competitively sensitive Information, and any confirmed unauthorized access to Service Provider’s facilities, systems or
network, in each case, solely to the extent related to the Service Recipient; and Service Provider will investigate such confirmed security incidents and reasonably cooperate with Service Recipient’s incident response team, supplying logs and
other necessary information to mitigate and limit the damages resulting from such a security incident; provided that the Service Recipient agrees to reimburse Service Provider for time spent and actual travel expenses incurred in connection
with any such investigation; and (ii) subject to applicable Law, use commercially reasonable efforts to comply with any commercially reasonable requests to assist Service Recipient with its electronic discovery obligations related to Services
provided to the Service Recipient; provided that the Service Recipient agrees to reimburse Service Provider for time spent and actual travel expenses incurred for such response. 

(d)    In the event of a security breach that relates to the Services, the Parties shall, subject to any applicable Law,
reasonably cooperate with each other regarding the timing and manner of (a) notification to their respective customers, potential customers, employees or agents concerning a breach or potential breach of security and (b) disclosures to
appropriate Governmental Authorities. 
 (e)    Notwithstanding anything to the contrary in this Agreement (but subject
to the following proviso), any Personal Data transferred or otherwise made available to the other Party in connection with the Services shall be subject to any data transfer agreement required by applicable law, and each Party agrees to abide by the
applicable provisions thereof, to the extent related to such data; provided, however, that any Personal Data provided by Service Recipient to Service Provider under this Agreement shall only be used to the extent reasonably

  
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necessary for Service Provider to provide Services and solely for the applicable term of such Services. 

Section 4.02    Intellectual Property. 

(a)    Each Party, on behalf of itself and its Affiliates, hereby grants to the other Party and to its Affiliates and Sub-Contractors providing Services under this Agreement a nonexclusive, nontransferable, world-wide, royalty-free, sublicensable license, for the term of this Agreement, to use the intellectual property owned by
such Party and the members of its Group solely to the extent necessary for the other Party and the members of its Group to perform their obligations hereunder or receive the Services provided hereunder, as applicable. 

(b)    Subject to the terms of the Separation Agreement, each Service Provider acknowledges and agrees that the
Designated Work Product is and shall remain the exclusive property of the applicable Service Recipient. The Service Provider acknowledges and agrees that, to the fullest extent permitted under applicable Law, the Designated Work Product is a
“work made for hire,” as that phrase is defined in the Copyright Act of 1976 (17 U.S.C. §101), for the Service Recipient. To the extent title to any Designated Work Product vests in the Service Provider by operation of Law, in its
capacity as a Service Provider, hereby assigns (and shall cause any such other Service Provider, and any Affiliate or Sub-Contractor of such Service Provider, to assign) to the relevant Service Recipient all
right, title and interest in and to such Designated Work Product, and the Service Provider shall (and shall cause any Affiliate or Sub-Contractor of such Service Provider to) provide such assistance and
execute such documents as the Service Recipient may reasonably request to assign to the relevant Service Recipient all right, title and interest in and to such work product. Each Service Recipient acknowledges and agrees that it will acquire no
right, title or interest to any work product resulting from the provision of the Services hereunder that is not Designated Work Product, and such work product shall remain the exclusive property of the Service Provider. 

(c)    The Parties acknowledge that it may be necessary for each of them to make proprietary or third-party software available to the other in the course and for the purpose of performing Services, subject to Section 2.01(h) in the case of
third-party software. Each Party (i) shall comply with all known license terms and conditions applicable to any and all proprietary or third-party software made available to such Party by the other Party
in the course of the provision of Services hereunder and (ii) agrees that it shall use reasonable efforts to identify and provide to the other Party a copy of the applicable license terms (or, solely with respect to open source software or
other software with publicly available license terms, information sufficient to direct such other Party to a copy thereof) for any and all proprietary or third-party software first made available to such other
Party as of or after the Distribution Date, solely to the extent such provision would not violate the providing Party’s duty of confidentiality owed to any third party. 

(d)    Except as expressly specified in this Section 4.02, nothing in this Agreement will be
deemed to grant one Party, by implication, estoppel or otherwise, any license rights, ownership rights or other rights in any intellectual property owned by the other Party (or any Affiliate or Sub-Contractor
of the other Party). 

  
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 Section 4.03    Customer Receipt Payments and Bank Account
Transition Process. 
 (a)    For a period of twelve (12) months immediately following the Distribution
(“Customer Receipt Payment Period”), in the event any payments related to trade receivables intended for the SpinCo Group or the Nuance Group, as applicable (the “Intended Payee”), is incorrectly received by any
member of the other Group (the “Customer Receipt Payee”) such Customer Receipt Payee will, as soon as reasonably practicable, but in no event in more than ten (10) business days following receipt of such payment (the
“Misdirected Customer Payment”), send the applicable Intended Payee through wire transfer to an account designated by Intended Payee an amount equal to the value of such payment (each, a “Customer Receipt Payment”).

 (b)    For each Customer Receipt Payment, the Customer Receipt Payee must provide the applicable customer(s) payment
details to allow the Intended Payee to identify the customer(s) and the related transaction(s) associated with the Customer Receipt Payment, including each customer’s name, accounts receivable account number and payment amount. On or prior to
the Distribution Date, each Party shall provide the other Party with the relevant contact information of the persons to send this information. 

(c)    The Intended Payee will pursue corrections to the banking details internally. If a member of the SpinCo Group or
the Nuance Group receives a Misdirected Customer Payment within the eleven (11) months following the Distribution, the Customer Receipt Payee will send a letter to the respective customer(s) every month following such payment for so long as
such customer(s) continue to remit Misdirected Customer Payments (but in any event no longer than eleven (11) months following the Distribution), informing the customer of the need to use the correct bank account as designated by the Intended
Payee. If such customer continues to send Misdirected Customer Payments in the eleventh (11th) month following the Distribution, the Customer Receipt Payee and the Intended Payee will send a final joint letter one month prior to the expiration of
the Customer Receipt Payment Period. 
 (d)    Each Party agrees to not send the other Party any Customer Receipt
Payments from customers found on the U.S. Treasury Office of Foreign Assets Control’s Specially-Designated Nationals List or from any countries with which U.S. persons are prohibited from conducting business. Each Party agrees to not accept
Customer Receipt Payments made in cash. Each Party agrees to immediately notify the other Party of any Customer Receipt Payments falling within the scope of this Section 4.03(d) and to cooperate with the other Party in
taking any action recommended by the other Party in connection with such Customer Receipt Payments. 
 (e)    All
Customer Receipt Payments made by any Customer Receipt Payee to any Intended Payee hereunder shall be made by a wire transfer of immediately available funds in U.S. Dollars to a bank account designated in writing by the Intended Payee entitled to
receive payment. Customer Receipt Payments may be bundled or sent on a per payment basis. 
 (f)    All bank fees
incurred for transmitting Customer Receipt Payments pursuant to this Section 4.03 will be paid by the Intended Payee and may be deducted from the 

  
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applicable Customer Receipt Payments sent to the Intended Payee by the Customer Receipt Payee. 

Section 4.04    IT Agreements. Each Party acknowledges and agrees that the Services provided by a Service
Provider through third parties or using third-party intellectual property are subject to the terms and conditions of any applicable agreements between the Service Provider and such third parties (such agreements, the “IT
Agreements”), as set forth on Schedule G. The Service Provider shall use commercially reasonable efforts to obtain as promptly as possible any Consent of any Person that may be necessary for the performance of the Service
Provider’s obligations pursuant to this Agreement in accordance with Section 2.01(h) (it being understood that each Service Recipient shall only be granted access to IT Agreements during the term of this Agreement, and upon expiration of
the applicable service term shall procure its own standalone license with the applicable third-party provider). 

Section 4.05    Certain Supplier Agreements(a) . Following the Distribution and until one year after the
Distribution Date, Nuance shall, and shall cause the members of the Nuance Group to, cooperate in any reasonable and permissible arrangement to provide that SpinCo and the other members of the SpinCo Group shall receive the interest in the benefits
and obligations under the Certain Supplier Agreements in accordance with the provisions of such Certain Supplier Agreement. Payments due to a third party for use of the Certain Supplier Agreements by the SpinCo Business shall either, at
Nuance’s sole option, be (i) paid by the member of the SpinCo Group receiving the benefit of such Certain Supplier Agreement or (ii) paid by a member of the Nuance Group and charged by Nuance to Cerence Subsidiary on a pass-through
basis. Any internal or third-party costs incurred by Nuance in connection with Nuance’s cooperation in accordance with this Section 4.05 shall be charged by Nuance to Cerence Subsidiary on a pass-through basis. Without
limiting Cerence Subsidiary’s obligations under Article VIII, Cerence Subsidiary shall indemnify and hold harmless the member of the Nuance Group party to such Certain Supplier Agreement for any Liability relating to, arising out of or
resulting from Cerence Subsidiary’s use of the Certain Supplier Agreements and Nuance’s cooperation in accordance with this Section 4.05. 

ARTICLE V 
 Compensation

 Section 5.01    Compensation for Services. In each case except as expressly provided in Schedule
A or Schedule B: 
 (a)    As compensation for each Service rendered pursuant to this Agreement, the Service
Recipient shall be required to pay to the Service Provider a fee for the Service equal to the Cost of Services specified for such Service in Schedule A or Schedule B, as applicable (each fee constituting a “Service
Charge”). 
 (b)    For Services with fees determined on an hourly basis (the “Hourly
Services”), the Cost of Services are exclusive of any out-of-pocket third-party fees, costs and expenses that may be incurred by the Service Provider or any Sub-Contractor in connection with performing the Services. All of the costs and expenses described in this Section 5.01(b) (“Hourly 

  
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Services Expenses”) shall be charged by the Service Provider to the Service Recipient on a pass-through basis. For the avoidance of doubt, the Hourly Services Expenses shall be
consistent with the Service Provider’s general approach with respect to such types of costs and expenses; provided that with respect to any Service, the Service Recipient’s prior written approval shall be required to the extent that
Hourly Services Expenses exceed fifteen percent (15%) of the Service Charge paid and payable to the Service Provider for such Service in any calendar quarter. 

(c)    During the term of this Agreement, the amount of a Cost of Service for a Service may increase during a Service
Extension, in accordance with Section 6.02. 
 (d)    The amount of any actual and documented
sales tax, value-added tax, goods and services tax or similar tax that is required to be assessed and remitted by the Service Provider in connection with the Services provided hereunder (“Taxes”) will be promptly paid to the Service
Provider by the Service Recipient in accordance with Section 5.02. Such payment shall be in addition to the Cost of Services set forth in Schedule A or Schedule B, as applicable (unless such Tax is expressly
already accounted for in the applicable Cost of Services). Notwithstanding the foregoing, (i) in the case of value-added Taxes, the Service Recipient shall not be obligated to pay such Taxes, unless the Service Provider has issued to the
Service Recipient a valid value-added tax invoice in respect thereof, and (ii) in the case of all Taxes, the Service Recipient shall not be obligated to pay such Taxes if and to the extent that the Service Recipient has provided any valid
exemption certificates or other applicable documentation that would eliminate or reduce the obligation to collect or pay such Taxes. 

(e)    Either Party shall have the right to deduct or withhold from any payments otherwise payable under this Agreement
such amounts as are required by applicable Law to be deducted or withheld with respect thereto and, to the extent such amounts are duly and timely remitted to the appropriate Governmental Authority, such deducted or withheld amounts shall be treated
as paid to the other Party for all purposes of this Agreement; provided, however, that each Party shall notify the other Party in writing of any anticipated withholding at least fifteen (15) business days prior to making any such
deduction or withholding and will cooperate with the other Party in obtaining any available exemption from or reduction of such deduction or withholding. The Party making such deduction or withholding shall promptly provide to the other Party tax
receipts or other documents evidencing the payment of any such deducted or withheld amount to the applicable Governmental Authority. 

Section 5.02    Payment Terms. 

(a)    The Service Provider shall bill the Service Recipient monthly in U.S. Dollars, within thirty (30) business
days after the end of each month, or at such other interval specified with respect to a particular Service in Schedule A or Schedule B, as applicable, an amount equal to the aggregate Cost of Services due for all Services provided in
such month or other specified interval, as applicable, plus any Taxes. Invoices shall set forth a description of the Services provided and reasonable documentation to support the charges thereon, which invoice and documentation shall be in the same
level of detail and in accordance with the procedures for invoicing as provided to the Service Provider’s other businesses. Invoices shall be directed to the Service Coordinator appointed by Nuance or Cerence Subsidiary, as applicable, or to
such other Person designated in writing from time to time by such Service 

  
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Coordinator. The Service Recipient shall pay such amount in full within thirty (30) days after receipt of each invoice by wire transfer of immediately available funds to the account
designated by the Service Provider for this purpose. If the thirtieth (30th) day falls on a weekend or a holiday, the Service Recipient shall pay such amount on or before the following business day. Each invoice shall set forth in reasonable detail
the calculation of the charges and amounts and applicable Taxes for each Service during the month or other specified interval to which such invoice relates. In addition to any other remedies for non-payment,
if any payment is not received by the Service Provider on or before the date such amount is due, then a late payment interest charge, calculated at the annual rate equal to the “Prime Rate” as reported on the thirtieth (30th) day after the
date of the invoice in The Wall Street Journal (or, if such day is not a business day, the first business day immediately after such day), calculated on the basis of a year of 360 days and the actual number of days elapsed between the end of
the thirty (30)-day payment period and the actual payment date, shall immediately begin to accrue and any such late payment interest charges shall become immediately due and payable in addition to the amount
otherwise owed under this Agreement. The Service Recipient may elect by written notice to Service Provider to have invoices directed to and paid by any of Service Recipient’s subsidiaries and, in such event, Service Recipient will make
appropriate arrangements for the internal allocation of such invoiced costs within its Group. The Parties shall cooperate to achieve an invoicing structure that minimizes taxes for both Parties, including by implementing a local-to-local invoicing structure where applicable. 

(b)    The Service Recipient shall notify the Service Provider promptly, and in no event later than thirty (30) days
following receipt of the Service Provider’s invoice, of any disputed amounts. If the Service Recipient does not notify the Service Provider of any disputed amounts within such thirty (30)-day period, then
Service Recipient will be deemed to have accepted the Service Provider’s invoice. Any objection to the amount of any invoice shall be deemed to be a Dispute hereunder subject to the provisions applicable to Disputes set forth in Article
IX. The Service Recipient shall pay any undisputed amount, and all Taxes (whether or not disputed), in accordance with this Section 5.02. The Service Provider shall, upon the written request of a Service Recipient,
furnish such reasonable documentation to substantiate the amounts billed, including listings of the dates, times and amounts of the Services in question where applicable and practicable. The Service Recipient may withhold any payments subject to a
Dispute other than Taxes; provided that any disputed payments, to the extent ultimately determined to be payable to the Service Provider, shall bear interest as set forth in Section 5.02(a). 

(c)    Subject to Section 5.02(b), no Service Recipient shall withhold any payments to its
Service Provider under this Agreement in order to offset payments due to such Service Recipient pursuant to this Agreement, the Separation Agreement, any Ancillary Agreement or otherwise, unless such withholding is mutually agreed by the Parties or
is provided for in the final ruling of a court having jurisdiction pursuant to Section 10.07. Any required adjustment to payments due hereunder will be made as a subsequent invoice. 

Section 5.03    DISCLAIMER OF WARRANTIES. WITHOUT LIMITATION TO THE COVENANTS RELATING TO THE PROVISION OF
SERVICES SET FORTH IN Section 2.01(f), THE SERVICES TO BE PROVIDED UNDER THIS AGREEMENT ARE FURNISHED WITHOUT REPRESENTATION OR WARRANTY OF ANY KIND, EXPRESS 

  
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OR IMPLIED, INCLUDING ANY WARRANTY OF MERCHANTABILITY, NON-INFRINGEMENT OR FITNESS FOR ANY PARTICULAR PURPOSE. NO MEMBER OF THE NUANCE GROUP OR OF THE
SPINCO GROUP, AS SERVICE PROVIDER, MAKES ANY REPRESENTATION OR WARRANTY THAT ANY SERVICE COMPLIES WITH ANY LAW, DOMESTIC OR FOREIGN. 

Section 5.04    Books and Records. Nuance and Cerence Subsidiary shall each, and shall each cause the members
of their Group to, maintain complete and accurate books of account as necessary to support calculations of the Cost of Services for Services rendered by it or the other members of its Group as Service Providers and shall make such books available to
the other, upon reasonable notice, during normal business hours; provided, however, that to the extent Nuance’s or Cerence Subsidiary’s books, or the books of the members of their Group, contain Information relating to any
other aspect of the Nuance Business or the SpinCo Business, as applicable, Nuance and Cerence Subsidiary shall negotiate a procedure to provide the other Party with necessary access while preserving the confidentiality of such other records. 

ARTICLE VI 
 Term

 Section 6.01    Commencement. This Agreement is effective as of the date hereof and shall remain in
effect with respect to a particular Service until the occurrence of the Applicable Termination Date applicable to such Service (or, subject to the terms of Section 6.02, the expiration of any Service Extension applicable to
such Service), unless earlier terminated (i) in its entirety or with respect to a particular Service, in each case in accordance with Section 6.03 or Section 6.04, or (ii) by mutual
consent of the Parties. Notwithstanding anything to the contrary contained herein, if the Separation Agreement shall be terminated in accordance with its terms, this Agreement shall be automatically terminated and void ab initio with no further
action by the Parties and shall be of no force and effect. 
 Section 6.02    Service Extension. Except as
expressly provided in Schedule A or Schedule B, if the Service Recipient reasonably determines that it will require a Service to continue beyond the Applicable Termination Date or the end of a subsequent extension period, the Service
Recipient may request the Service Provider to extend the term of such Service for the desired renewal period(s) (each, a “Service Extension”) by written notice to the Service Provider no less than forty-five (45) days prior to
end of the then-current Service term; provided that a Service Recipient may only request to extend a Service that is included on Schedule D if it requests to extend all other Services that are designated on Schedule D as a
Related Service with respect to such Service. The Service Provider shall respond to any such request for a Service Extension within fifteen (15) days of receipt and shall use commercially reasonable efforts to comply with such Service Extension
request; provided, however, that (i) the Service Extensions with respect to each Service shall not extend the term of such Service to a date beyond the Applicable End Date applicable to such Service, (ii) the Service Provider
will not be in breach of its obligations under this Section 6.02 if it is unable to comply with a Service Extension request through the use of commercially reasonable efforts, including where a Consent that is required in
order for the Service Provider to continue to provide the applicable Service during the requested Service Extension cannot be obtained by the Service Provider through the use of commercially 

  
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reasonable efforts, (iii) the Service Provider shall not be required to contribute capital, pay or grant any consideration or concession in any form (including by providing any letter of
credit, guaranty or other financial accommodation) to any Person in order to obtain or make any Consent that is required in order for the Service Provider to continue to provide the applicable Service during the requested Service Extension (other
than reasonable out-of-pocket expenses, attorneys’ fees and recording or similar fees, all of which shall be reimbursed by the Service Recipient, as promptly as
reasonably practicable) and (iv) each Service Extension is permissible under applicable Law and would not prevent, or be reasonably likely to prevent, or be inconsistent with the qualification of the Distribution as a tax-free transaction for U.S. federal, state and local income tax purposes. With respect to Schedule A or Schedule B, as applicable, the Cost of Services specified for such Service in Schedule A
or Schedule B, as applicable, shall be amended to include (i) for the period from the Applicable Termination Date until the date that is one half of the Applicable Original Duration following the Applicable Termination Date, an
incremental surcharge of 10% and (ii) for the period from the date that is one half of the Applicable Original Duration following the Applicable Termination Date to the Applicable End Date, an incremental surcharge of 20%. The Parties shall
amend the terms of Schedule A or Schedule B, as applicable, to reflect the new Service term and Cost of Services within five (5) days following the Service Provider’s agreement to a Service Extension, subject to the
conditions set forth in this Section 6.02. Each such amended Schedule A or Schedule B, as applicable, as agreed to in writing by the Parties, shall be deemed part of this Agreement as of the date of such
agreement. 
 Section 6.03    Termination. 

(a)    This Agreement may be terminated: 

(i)    by either Nuance or Cerence Subsidiary at any time upon written notice to the other Party (which notice shall
specify the basis for such claim for breach of this Agreement), if the other Party materially breaches this Agreement (and the period for resolution of the Dispute relating to such breach set forth in Section 9.01 has
expired), effective upon not less than thirty (30)-days’ written notice of termination to the breaching Party, if the breaching Party does not cure such default within thirty (30) days after
receiving written notice thereof from the non-breaching Party; or 

(ii)    except as otherwise provided by Law, by either Nuance or Cerence Subsidiary at any time upon written notice to
the other Party, if (i) the other Party is adjudicated as bankrupt, (ii) any insolvency, bankruptcy or reorganization proceeding is commenced by the other Party under any insolvency, bankruptcy or reorganization act, (iii) any action
is taken by others against the other Party under any insolvency, bankruptcy or reorganization act and such Party fails to have such proceeding stayed or vacated within ninety (90) days or (iv) if the other Party makes an assignment for the
benefit of creditors, or a receiver is appointed for the other Party which is not discharged within thirty (30) days after the appointment of the receiver. 

  
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 Section 6.04    Partial Termination. 

(a)    If a Service Provider or Service Recipient materially breaches any of its respective obligations under this
Agreement with respect to a Service (and the period for resolution of the Dispute relating to such breach set forth in Section 9.01 has expired), the non-breaching Service Recipient
or Service Provider, as applicable, may terminate this Agreement with respect to the Service to which such obligations apply, effective upon not less than thirty (30) days’ written notice of termination to the breaching Party, if the
breaching Party does not cure such default within thirty (30) days after receiving written notice thereof from the non-breaching Party. The termination of this Agreement with respect to any Service
pursuant to this Section 6.04 shall not affect the Parties’ rights or obligations under this Agreement with respect to any other Service. 

(b)    Except as otherwise provided in this Agreement or Schedule A or Schedule B, upon not less than sixty
(60)-days’ prior written notice, a Service Recipient shall be entitled to terminate one or more Services being provided by any Service Provider for any reason or no reason at all; provided that a
Service Recipient may only terminate a Service that is included on Schedule D pursuant to this Section 6.04(b) if it simultaneously terminates all other Services that are designated on Schedule D as a Related
Service with respect to such Service. 
 (c)    In the event that a Service Provider reduces or suspends the provision
of any Service due to a Force Majeure Event and such reduction or suspension continues for fifteen (15) days, the Service Recipient may immediately terminate such Service, upon written notice and without any obligations therefor, including any
Service Charges in respect thereof. 
 Section 6.05    Effect of Termination. 

(a)    Each Party agrees and acknowledges that the obligations of each Party to provide the Services, or to cause the
Services to be provided, hereunder shall immediately cease upon (i) the termination of any (or all) such Service(s) at the Applicable Termination Date applicable to each such Service (or, subject to the terms of
Section 6.02, the expiration of any Service Extension applicable to such Service), (ii) termination of (A) this Agreement or (B) any particular Service, in each case in accordance with
Section 6.04, or (iii) upon termination of the Agreement or any Service by mutual consent of the Parties. Upon cessation of the Service Provider’s obligation to provide any Service, the Service Recipient shall
stop using, directly or indirectly, such Service. 
 (b)    Upon the request of the Service Recipient after the
termination of a Service with respect to which the Service Provider holds books, records or files, including current and archived copies of computer files, (i) owned solely by the Service Recipient or its Affiliates and used by the Service
Provider in connection with the provision of a Service pursuant to this Agreement or (ii) created by the Service Provider and in the Service Provider’s possession as a function of and relating solely to the provision of Services pursuant
to this Agreement, such books, records and files shall either be returned to the Service Recipient or destroyed by the Service Provider, with certification of such destruction provided to the Service Recipient, other than, in each case, such books,
records and files electronically preserved or 

  
 21 

 
recorded within any computerized data storage device or component (including any hard-drive or database) pursuant to automatic or routine backup procedures generally accessible only by legal, IT
or compliance personnel, which such books, records and files will not be used by the Service Provider for any other purpose. The Service Recipient shall bear the Service Provider’s reasonable, necessary and actual
out-of-pocket costs and expenses associated with the return or destruction of such books, records or files. At its expense, the Service Provider may make one copy of
such books, records or files for its legal files, subject to such Party’s obligations under Section 10.05. 

(c)    In the event that any Service is terminated other than at the end of a month, and the Service Charge associated
with such Service is determined on a monthly basis, the Service Provider shall bill the Service Recipient for the entire month in which such Service is terminated. The Parties acknowledge that there may be interdependencies among the Services being
provided under this Agreement that may not be identified on Schedule A, Schedule B or Schedule D, as applicable, and agree that, if the Service Provider’s ability to provide a particular Service in accordance with this
Agreement is materially and adversely affected by the termination of another Service in accordance with Section 6.04, then the Parties shall negotiate in good faith to amend the Schedule A or Schedule B, as
applicable, relating to such affected continuing Service. 
 (d)    In the event of a termination under
Section 6.04, the Service Recipient shall pay to the Service Provider any breakage or termination fees, and other termination costs payable by the Service Provider, solely as a result of the early termination of such
Service, with respect to any resources or pursuant to any other third-party agreements that were used by the Service Provider to provide such Service (or an equitably allocated portion thereof, in the case of any such equipment, resources or
agreements that also were used for purposes other than providing Services) (“Termination Charges”). The Service Provider will provide to the Service Recipient an invoice for the Termination Charges, within thirty (30) days
following the date of any termination of a Service under Section 6.04 and will provide reasonable documentary evidence to substantiate such Termination Charges. 

(e)    In the event of any termination of this Agreement in its entirety or with respect to any Service, each Party,
Service Provider and Service Recipient shall remain liable for all of their respective obligations that accrued hereunder prior to the date of such termination, including all obligations of each Service Recipient to pay any Service Charges due to
any Service Provider hereunder. 
 (f)    The following matters shall survive the termination of this Agreement,
including the rights and obligations of each Party thereunder, in addition to any claim for breach arising prior to termination: Article I, Section 4.02(b), Article V, Article VII (including liability
in respect of any indemnifiable Liabilities under this Agreement arising or occurring on or prior to the date of termination), this Section 6.05, Article IX, Article X and all confidentiality obligations under
this Agreement. 

  
 22 

 ARTICLE VII 

Indemnification; Limitation of Liability 

Section 7.01    Indemnification by Cerence Subsidiary. 

(a)    Cerence Subsidiary, in its capacity as a Service Recipient and on behalf of each member of its Group in its
capacity as a Service Recipient, shall indemnify, defend and hold harmless Nuance and the other Nuance Indemnitees from and against any and all Liabilities incurred by such Nuance Indemnitee to the extent relating to, arising out of or resulting
from any Services provided by any member of the Nuance Group hereunder, except to the extent such Liabilities arise out of a Nuance Group member’s (i) breach of this Agreement, (ii) violation of Laws in providing the Services or
(iii) gross negligence or willful misconduct in providing the Services. 
 (b)    Cerence Subsidiary, in its
capacity as a Service Provider and on behalf of each member of its Group in its capacity as a Service Provider, shall indemnify, defend and hold harmless Nuance and the other Nuance Indemnitees from and against any and all Liabilities incurred by
such Nuance Indemnitee to the extent relating to, arising out of or resulting from any Services provided by any member of the Nuance Group hereunder, to the extent such Liabilities result from a SpinCo Group member’s (i) breach of this
Agreement, (ii) violation of Laws in providing the Services or (iii) gross negligence or willful misconduct in providing the Services. 

Section 7.02    Indemnification by Nuance. 

(a)    Nuance, in its capacity as a Service Recipient and on behalf of each member of its Group in its capacity as a
Service Recipient, shall indemnify, defend and hold harmless Cerence Subsidiary and the other SpinCo Indemnitees from and against any and all Liabilities incurred by such SpinCo Indemnitee to the extent relating to, arising out of or resulting from
any Services provided by any member of the SpinCo Group hereunder, except to the extent such Liabilities arise out of a SpinCo Group member’s (i) breach of this Agreement, (ii) violation of Laws in providing the Services or
(iii) gross negligence or willful misconduct in providing the Services. 
 (b)    Nuance, in its capacity as a
Service Provider and on behalf of each member of its Group in its capacity as a Service Provider, shall indemnify, defend and hold harmless Cerence Subsidiary and the other SpinCo Indemnitees from and against any and all Liabilities incurred by such
SpinCo Indemnitee to the extent relating to, arising out of or resulting from any Services provided by any member of the Nuance Group hereunder, to the extent such Liabilities result from a Nuance Group member’s (i) breach of this
Agreement, (ii) violation of Laws in providing the Services or (iii) gross negligence or willful misconduct in providing the Services. 

Section 7.03    Indemnification Procedures. The provisions of Section 6.05 of the Separation Agreement
shall govern claims for indemnification under this Agreement, provided that, for purposes of this Section 7.03, in the event of any conflict between the provisions of

  
 23 

 
Section 6.05 of the Separation Agreement and this Article VII, the provisions of this Agreement shall control. 

Section 7.04    Exclusion of Other Remedies. Without limiting the rights under
Section 10.09, the provisions of Sections 7.01 and 7.02 shall, to the maximum extent permitted by applicable Law, be the sole and exclusive remedies of the Nuance Group and the SpinCo Group, as applicable, for
any Liability, whether arising from statute, principle of common or civil law, principles of strict liability, tort, contract or otherwise under this Agreement. 

Section 7.05    Other Indemnification Obligations Unaffected. For avoidance of doubt, this Article VII
applies solely to the specific matters and activities covered by this Agreement (and not to matters specifically covered by the Separation Agreement or the other Ancillary Agreements). 

Section 7.06    Limitation on Liability. 

(a)    No Service Provider, in its capacity as such, nor any member of its Group acting in the capacity of a Service
Provider, nor any Indemnitee thereof, shall be liable (whether such liability is direct or indirect, in contract or tort or otherwise) to the other Party (or any of such other Party’s Indemnitees) for any Liabilities relating to, arising out of
or resulting from the Services or this Agreement, except to the extent that such Liabilities arise out of such Service Provider’s (or a member of its Group’s) (i) breach of this Agreement, (ii) violation of Laws in providing the
Services or (iii) gross negligence or willful misconduct in providing the Services; provided that nothing in this Section 7.06 shall be deemed to limit a Service Recipient’s rights under
Section 7.06(d) regarding Insurance Proceeds in respect of Third-Party Claims. 
 (b)    IN
NO EVENT SHALL ANY SERVICE PROVIDER, IN ITS CAPACITY AS SUCH, NOR ANY MEMBER OF ITS GROUP ACTING IN THE CAPACITY OF A SERVICE PROVIDER, NOR ANY INDEMNITEE THEREOF, BE LIABLE, WHETHER IN CONTRACT, IN TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY)
OR OTHERWISE TO THE SERVICE RECIPIENT (OR ANY OF ITS INDEMNITEES) FOR ANY INDIRECT, SPECIAL, CONSEQUENTIAL OR PUNITIVE DAMAGES (INCLUDING LOSS OF PROFITS) AS A RESULT OF ANY BREACH, PERFORMANCE OR
NON-PERFORMANCE BY SUCH SERVICE PROVIDER UNDER THIS AGREEMENT, EXCEPT AS MAY BE PAYABLE TO A CLAIMANT IN A THIRD-PARTY CLAIM. 

(c)    EACH GROUP’S TOTAL LIABILITY, IN ITS CAPACITY AS A SERVICE PROVIDER, TO THE OTHER GROUP RELATING TO, ARISING
OUT OF OR RESULTING FROM THE SERVICES OR THIS AGREEMENT FOR ALL CLAIMS SHALL NOT EXCEED IN THE AGGREGATE AN AMOUNT EQUAL TO THE TOTAL AMOUNT PAID TO IT FOR SERVICES UNDER THIS AGREEMENT; PROVIDED, HOWEVER, THAT, NOTWITHSTANDING THE
FOREGOING, IN THE CASE OF ANY LIABILITY TO THE OTHER PARTY ARISING OUT OF A THIRD-PARTY CLAIM, EACH GROUP’S TOTAL LIABILITY IN ITS CAPACITY AS A SERVICE PROVIDER TO THE OTHER GROUP SHALL BE INCREASED BY AN AMOUNT EQUAL TO THE AMOUNT, IF ANY,

  
 24 

 
OF ANY INSURANCE PROCEEDS THAT ARE ACTUALLY RECEIVED BY SUCH SERVICE PROVIDER IN ACCORDANCE WITH Section 7.06(d). 

(d)    If a Service Provider, in its capacity as such, or any member of its Group acting in the capacity of a Service
Provider, or any Indemnitee thereof, shall be liable to the other Party for any Liability arising out of a Third-Party Claim, such Service Provider, at the request of the Indemnitee, shall use commercially reasonable efforts to pursue and recover
any available Insurance Proceeds under applicable insurance policies. Promptly upon the actual receipt of any such Insurance Proceeds, such Service Provider shall pay such Insurance Proceeds to the applicable Indemnitee to the extent of the
Liability arising out of the applicable Third-Party Claim. The Indemnitee shall, upon the request of such Service Provider and to the extent permitted under such Service Provider’s applicable insurance
policies, promptly pay directly to such Service Provider or to such Service Provider’s insurer any reasonable costs or expenses incurred in the collection of such Indemnitee’s portion of such Insurance Proceeds (including such
Indemnitee’s portion of applicable retentions or deductibles); provided, however, that in no event shall an Indemnitee’s portion of such collection costs and expenses, applicable retentions and deductibles exceed the amount
of Insurance Proceeds actually received by such Indemnitee. 
 ARTICLE VIII 

Other Covenants 

Section 8.01    
Attorney-in-Fact. On a case-by-case basis, the Service Recipient shall execute
documents necessary to appoint the Service Provider as its attorney-in-fact for the sole purpose of executing any and all documents and instruments reasonably required
to be executed in connection with the performance by the Service Provider of any Service under this Agreement. 

Section 8.02    Further Assurances. Each Party hereto 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 hereto may reasonably request in order to effect the intent and purpose of this Agreement and the
transactions contemplated hereby. 
 ARTICLE IX 

Dispute Resolution 

Section 9.01    General. Except as expressly provided in this Article IX, the Parties shall resolve all
disputes arising under or in connection with this Agreement (each, a “Dispute”) in accordance with the following procedures set forth in this Article IX (including, for the avoidance of doubt, any Dispute relating to payments
with respect to the Services). 
 Section 9.02    Resolution Committee(a) . All Disputes will be first
considered in person, by teleconference or by video conference by the Service Coordinators within five (5) business days after receipt of notice from either Party specifying the nature of the Dispute (a

  
 25 

 
“Dispute Notice”). The Service Coordinators shall enter into negotiations aimed at resolving any such Dispute. If the Service Coordinators are unable to reach a resolution with
respect to the Dispute within ten (10) business days after receipt of notice of the Dispute, the Dispute shall be referred to a Resolution Committee comprised of specified transition leaders (the “Resolution Committee”) from
Nuance and Cerence Subsidiary. On or prior to the Distribution Date, each Party shall provide the other Party with the name and relevant contact information for its respective initial Resolution Committee member, and either Party may replace its
Resolution Committee members at any time with other persons of similar seniority by providing written notice in accordance with Section 10.12. The Resolution Committee will meet (by telephone or in person) during the next
ten (10) business days and attempt to resolve the Dispute. In the event that the Resolution Committee is unable to reach a resolution with respect to the Dispute within ten (10) business days of the referral of the matter to the Resolution
Committee, then the Dispute shall be referred to a senior executive of each Party in accordance with Section 9.03 and the Parties shall retain all rights with respect to remedies hereunder. 

Section 9.03    Senior Executive Referral. If no resolution is reached with respect to any Dispute in
accordance with Section 9.02, then a senior executive of each Party shall, in good faith, attempt to resolve any such Dispute within the following thirty (30) days of the referral of the matter to the senior
executives. If no resolution is reached with respect to any such Dispute in accordance with the procedures contained in Section 9.02 and this Section 9.03, then the Parties may seek to resolve such
matter in accordance with Section 10.07, Section 10.08 and Section 10.09. 

Section 9.04    Court-Ordered Interim Relief(a) . In accordance
with this Section 9.04 and Section 10.08, at any time after giving notice of a Dispute, each Party shall be entitled to interim measures of protection duly granted by a court of competent
jurisdiction: (1) to preserve the status quo pending resolution of the dispute; (2) to prevent the destruction or loss of documents and other information or things relating to the dispute; or (3) to prevent the transfer, disposition
or hiding of assets. Any such interim measure (or a request therefor to a court of competent jurisdiction) shall not be deemed incompatible with the provisions of Section 10.07 and Section 10.08.
Until such Dispute is resolved in accordance with this Article IX or final judgment is rendered in accordance with Section 10.07 and Section 10.08, each Party agrees that such Party shall
continue to perform its obligations under this Agreement and that such obligations shall not be subject to any defense or set-off, counterclaim, recoupment or termination. 

ARTICLE X 

Miscellaneous 

Section 10.01    Title to Equipment; Title to Data. 

(a)    Except as otherwise expressly provided herein, each of Cerence Subsidiary and Nuance acknowledges that all
procedures, methods, systems, strategies, tools, equipment, facilities and other resources used by any Service Provider in connection with the provision of Services shall remain the property of such Service Provider and shall at all times be under
the sole direction and control of such Service Provider. 

  
 26 

 (b)    Each of Cerence Subsidiary and Nuance acknowledges that it will
acquire no right, title or interest (including any license rights or rights of use) in any firmware or software, or the licenses therefor that are owned by the other Party or its Affiliates, Subsidiaries or divisions, by reason of the provision of
the Services hereunder, except as expressly provided in Section 4.02. 

Section 10.02    Force Majeure. In case performance of any terms or provisions hereof shall be delayed or
prevented, in whole or in part, because of or related to compliance with any Law or requirement of any national securities exchange, or because of riot, war, public disturbance, strike, labor dispute, fire, explosion, storm, flood, earthquake,
pandemic, shortage of necessary equipment, materials or labor, or restrictions thereon or limitations upon the use thereof, delays in transportation, act of God or act of terrorism, in each case, that is not within the control of the Party whose
performance is interfered with and which, by the exercise of reasonable diligence, such Party is unable to prevent, or for any other reason which is not within the control of such Party whose performance is interfered with and which, by the exercise
of reasonable diligence, such Party is unable to prevent (each, a “Force Majeure Event”), then, upon prompt written notice stating the date and extent of such interference and the cause thereof by such Party to the other Party, such
Party shall be excused from its obligations hereunder during the period such Force Majeure Event or its effects continue, and no liability shall attach against either Party on account thereof; provided, however, that the Party whose
performance is interfered with promptly resumes the required performance upon the cessation of the Force Majeure Event or its effects. No Party shall be excused from performance if such Party fails to use commercially reasonable efforts to remedy
the situation and remove the cause and effects of the Force Majeure Event. 
 Section 10.03    Separation
Agreement. The Parties agree that, in the event of a conflict between the terms of this Agreement and the Separation Agreement with respect to the subject matter hereof, the terms of this Agreement shall govern. 

Section 10.04    Relationship of Parties. Nothing in this Agreement shall be deemed or construed by the
Parties or any third party as creating a relationship of principal and agent, partnership or joint venture between the Parties, between Service Providers and Service Recipients or with any individual providing Services, it being understood and
agreed that no provision contained herein, and no act of any Party or members of their respective Groups, shall be deemed to create any relationship between the Parties or members of their respective Groups other than the relationship set forth
herein. Each Party and each Service Provider shall act under this Agreement solely as an independent contractor and not as an agent or employee of any other Party or any of such Party’s Affiliates. 

Section 10.05    Confidentiality. Each Party hereby acknowledges that confidential Information of such Party
or members of its Group may be exposed to employees and agents of the other Party or its Group who have a need to know such confidential Information as a result of, or in connection with, the activities contemplated by this Agreement. Each Party
agrees, on behalf of itself and its Affiliates, that such Party’s obligation (and the obligation of members of its Group) to use and keep confidential such Information of the other Party or its Group shall be governed by Section 7.09 of
the Separation Agreement. 

  
 27 

 Section 10.06    Counterparts; Entire Agreement. 

(a)    This Agreement may be executed in one or more counterparts, all of which counterparts shall be considered one and
the same agreement, and shall become effective when one or more counterparts have been signed by each Party and delivered to the other Party. This Agreement may be executed by facsimile or PDF signature and scanned and exchanged by electronic mail,
and such facsimile or PDF signature or scanned and exchanged copies shall constitute an original for all purposes. 

(b)    This Agreement, the Separation Agreement, the other Ancillary Agreements and the Exhibits and Schedules hereto and
thereto contain the entire agreement between the Parties with respect to the subject matter hereof and 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 with respect to the subject matter hereof other than those set forth or referred to herein or therein. 

Section 10.07    Governing Law; Jurisdiction. Any disputes relating to, arising out of or resulting from this
Agreement, including to its execution, performance, or enforcement, shall be governed by, and construed in accordance with, the Laws of the State of Delaware, regardless of the Laws that might otherwise govern under applicable principles of
conflicts of Laws thereof. Each Party irrevocably consents to the exclusive jurisdiction, forum and venue of the Delaware Court of Chancery (and if the Delaware Court of Chancery shall be unavailable, any Delaware State court or the federal court
sitting in the State of Delaware) over any and all claims, disputes, controversies or disagreements between the Parties or any of their respective Affiliates, successors and assigns under or related to this Agreement or any of the transactions
contemplated hereby, including their execution, performance or enforcement, whether in contract, tort or otherwise. Each of the Parties hereby agrees that it shall not assert and shall hereby waive any claim or right or defense that it is not
subject to the jurisdiction of such courts, that the venue is improper, that the forum is inconvenient or any similar objection, claim or argument. Each Party agrees that a final judgment in any legal proceeding resolved in accordance with
Article IX this Section 10.07, Section 10.08 and Section 10.09 shall be conclusive and may be enforced in other jurisdictions by suit on the judgment or in any
other manner provided by applicable Law. 
 Section 10.08    WAIVER OF JURY TRIAL. EACH PARTY HEREBY WAIVES
ITS RIGHTS TO A JURY TRIAL OF ANY CLAIM OR CAUSE OF ACTION RELATING TO, ARISING OUT OF OR RESULTING FROM THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY INCLUDING, WITHOUT LIMITATION, THEIR EXECUTION, PERFORMANCE OR ENFORCEMENT, WHETHER IN
CONTRACT, TORT OR OTHERWISE. THE SCOPE OF THIS WAIVER IS INTENDED TO BE ALL-ENCOMPASSING OF ANY AND ALL DISPUTES THAT MAY BE FILED IN ANY COURT AND THAT RELATE TO THE SUBJECT MATTER OF THIS TRANSACTION,
INCLUDING, WITHOUT LIMITATION, CONTRACT CLAIMS, TORT CLAIMS (INCLUDING NEGLIGENCE), BREACH OF DUTY CLAIMS AND ALL OTHER COMMON LAW AND STATUTORY CLAIMS. THIS SECTION HAS BEEN FULLY DISCUSSED BY 

  
 28 

 
EACH OF THE PARTIES AND THESE PROVISIONS WILL NOT BE SUBJECT TO ANY EXCEPTIONS. 

Section 10.09    Specific Performance. Subject to Article IX, in the event of any actual or threatened
default in, or breach of, any of the terms, conditions and provisions of this Agreement, the affected Party shall have the right to specific performance and injunctive or other equitable relief of its rights under this 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 other Party shall not oppose the granting of such relief on the basis that money damages are an adequate remedy. The Parties agree that
the remedies at Law for any breach or threatened breach hereof, including monetary damages, are 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 waived. 

Section 10.10    Assignability. Neither this Agreement nor any of the rights, interests or obligations under
this Agreement shall be assigned, in whole or in part, by operation of Law or otherwise by either Party without the prior written consent of the other Party, except that each Party may assign any and all of its rights under this Agreement to one or
more of its wholly owned Subsidiaries. Any purported assignment without such consent shall be void. Subject to the preceding sentences, this Agreement will be binding upon, inure to the benefit of, and be enforceable by, the Parties and their
respective successors and assigns. Notwithstanding the foregoing, either Party may assign this Agreement without prior written consent in connection with (a) a merger transaction in which such Party is not the surviving entity and the surviving
entity acquires or assumes all or substantially all of such Party’s Assets, or (b) the sale of all or substantially all of such Party’s Assets; provided, however, that the assignee or successor-in-interest expressly assumes in writing all of the obligations of the assigning Party under this Agreement, and the assigning Party provides written notice and evidence of such assignment,
assumption or succession to the non-assigning Party. No assignment permitted by this Section 10.10 shall release the assigning Party from liability for the full performance of its
obligations under this Agreement. Nothing in this Section 10.10 shall affect or impair a Service Provider’s ability to delegate any or all of its obligations under this Agreement to one or more Affiliates or Sub-Contractors pursuant to Section 2.01(e). 

Section 10.11    Third-Party Beneficiaries. Except for the indemnification rights under this Agreement of any
Nuance Indemnitee or SpinCo Indemnitee in his, her or its respective capacities as such, (a) the provisions of this Agreement are solely for the benefit of the Parties hereto and are not intended to confer upon any Person except the Parties
hereto any rights or remedies hereunder and (b) there are no third-party beneficiaries of this Agreement and this Agreement shall not provide any third person with any remedy, claim, liability, reimbursement, cause of action or other right in
excess of those existing without reference to this Agreement. 
 Section 10.12    Notices. All notices or
other communications under this Agreement shall be in writing and shall be provided in the manner set forth in the Separation Agreement. 

Section 10.13    Severability. If any provision of this Agreement or the application thereof to any Person or
circumstance is determined by a court of competent jurisdiction to be 

  
 29 

 
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, so long as the economic or legal substance of the transactions contemplated hereby is not affected in any manner
materially adverse to either Party. Upon any such determination, any such provision, to the extent determined to be invalid, void or unenforceable, shall be deemed replaced by a provision that such court determines is valid and enforceable and that
comes closest to expressing the intention of the invalid, void or unenforceable provision. 

Section 10.14    Headings. The article, section and paragraph headings contained in this Agreement are for
reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. 

Section 10.15    Waivers of Default. No failure or delay of any Party (or the applicable member of its Group)
in exercising any right or remedy under this Agreement shall operate as a waiver thereof, nor shall any single or partial exercise of any such right or power, or any abandonment or discontinuance of steps to enforce such right or power, or any
course of conduct, preclude any other or further exercise thereof or the exercise of any other right or power. Waiver by any Party of any default by the other Party of any provision of this Agreement shall not be deemed a waiver by the waiving Party
of any subsequent or other default. 
 Section 10.16    Amendments. No provisions of this Agreement shall be
deemed waived, amended, supplemented or modified by any Party, unless such waiver, amendment, supplement or modification is in writing and signed by the authorized representative of each Party. 

Section 10.17    Interpretation. The rules of interpretation set forth in Section 12.17 of the Separation
Agreement are incorporated by reference into this Agreement, mutatis mutandis. 

  
 30 

 IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first written
above. 
  

			
	NUANCE COMMUNICATIONS, INC.

 
			
		
	By:	 	         

	Name:	 	
	Title:	 	

 
			
	
	CERENCE OPERATING COMPANY

 
			
	By:	 	         

	Name:	 	
	Title:EX-10.2

 Exhibit 10.2 

TAX MATTERS AGREEMENT 

BY AND BETWEEN 
 NUANCE
COMMUNICATIONS, INC. 
 AND 

CERENCE INC. 
 DATED AS
OF            , 2019 

 TABLE OF CONTENTS 

 

							
	 	 	 	  	Page	 
	 ARTICLE I DEFINITIONS
	  	 	1	 
	 Section 1.01
	 	 Definition of Terms
	  	 	1	 
		
	 ARTICLE II ALLOCATION OF TAX LIABILITIES
	  	 	9	 
	 Section 2.01
	 	 Taxes
	  	 	9	 
	 Section 2.02
	 	 Allocation of Taxes
	  	 	10	 
		
	 ARTICLE III PREPARATION AND FILING OF TAX RETURNS
	  	 	11	 
	 Section 3.01
	 	 Parent Returns
	  	 	11	 
	 Section 3.02
	 	 SpinCo Returns
	  	 	11	 
	 Section 3.03
	 	 Tax Accounting Practices
	  	 	12	 
	 Section 3.04
	 	 Right to Review Tax Returns
	  	 	12	 
	 Section 3.05
	 	 Apportionment of Earnings and Profits and Tax Attributes
	  	 	13	 
		
	 ARTICLE IV PAYMENTS
	  	 	13	 
	 Section 4.01
	 	 Payment of Taxes
	  	 	13	 
	 Section 4.02
	 	 Adjustments Resulting in Underpayments
	  	 	14	 
	 Section 4.03
	 	 Indemnification Payments
	  	 	14	 
	 Section 4.04
	 	 Payors; Payees; Treatment
	  	 	14	 
		
	 ARTICLE V TAX BENEFITS
	  	 	15	 
	 Section 5.01
	 	 Tax Benefits
	  	 	15	 
		
	 ARTICLE VI TAX-FREE STATUS
	  	 	16	 
	 Section 6.01
	 	 Representations of and Restrictions on SpinCo
	  	 	16	 
	 Section 6.02
	 	 Restrictions on SpinCo
	  	 	17	 
	 Section 6.03
	 	 Restrictions on Parent
	  	 	18	 
	 Section 6.04
	 	 Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions
	  	 	19	 
	 Section 6.05
	 	 Liability for Separation Tax Losses
	  	 	20	 
	 Section 6.06
	 	 Payment of Separation Taxes
	  	 	21	 
		
	 ARTICLE VII ASSISTANCE AND COOPERATION
	  	 	22	 
	 Section 7.01
	 	 Assistance and Cooperation
	  	 	22	 
	 Section 7.02
	 	 Tax Return Information
	  	 	22	 
	 Section 7.03
	 	 Reliance by Parent
	  	 	23	 
	 Section 7.04
	 	 Reliance by SpinCo
	  	 	23	 
		
	 ARTICLE VIII TAX RECORDS
	  	 	23	 
	 Section 8.01
	 	 Retention of Tax Records
	  	 	23	 
	 Section 8.02
	 	 Access to Tax Records
	  	 	24	 
	 Section 8.03
	 	 Preservation of Privilege
	  	 	24	 

  
 i 

							
	 	 	 	  	Page (s)	 
	 ARTICLE IX TAX CONTESTS
	  	 	24	 
	 Section 9.01
	 	 Notice
	  	 	24	 
	 Section 9.02
	 	 Control of Tax Contests
	  	 	25	 
		
	 ARTICLE X EFFECTIVE DATE; TERMINATION OF PRIOR INTERCOMPANY TAX ALLOCATION
AGREEMENTS
	  	 	26	 
		
	 ARTICLE XI SURVIVAL OF OBLIGATIONS
	  	 	26	 
		
	 ARTICLE XII TREATMENT OF PAYMENTS; TAX
GROSS-UP
	  	 	26	 
	 Section 12.01
	 	 Treatment of Tax Indemnity and Tax Benefit Payment
	  	 	26	 
	 Section 12.02
	 	 Tax Gross-Up
	  	 	27	 
		
	 ARTICLE XIII DISAGREEMENTS
	  	 	27	 
	 Section 13.01
	 	 Dispute Resolution
	  	 	27	 
	 Section 13.02
	 	 Injunctive Relief
	  	 	27	 
		
	 ARTICLE XIV EXPENSES
	  	 	28	 
		
	 ARTICLE XV MISCELLANEOUS
	  	 	28	 
	 Section 15.01
	 	 Counterparts; Entire Agreement; Corporate Power
	  	 	28	 
	 Section 15.02
	 	 Governing Law; Jurisdiction
	  	 	29	 
	 Section 15.03
	 	 Waiver of Jury Trial
	  	 	29	 
	 Section 15.04
	 	 Specific Performance
	  	 	30	 
	 Section 15.05
	 	 Assignability
	  	 	30	 
	 Section 15.06
	 	 Third-Party Beneficiaries
	  	 	30	 
	 Section 15.07
	 	 Notices
	  	 	30	 
	 Section 15.08
	 	 Severability
	  	 	32	 
	 Section 15.09
	 	 Headings
	  	 	32	 
	 Section 15.10
	 	 Waivers of Default
	  	 	32	 
	 Section 15.11
	 	 Amendments
	  	 	32	 
	 Section 15.12
	 	 Further Action
	  	 	33	 
	 Section 15.13
	 	 Interpretation
	  	 	33	 

  

			
	 Schedules
	  	
		
	 Schedule A
	  	 ATB Entities

  
 ii 

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT (this “Agreement”) is entered into as
of            , 2019, by and between Nuance Communications, Inc., a Delaware corporation (“Parent”), and Cerence Inc., a Delaware corporation (“SpinCo”)
(collectively, the “Companies” and each, a “Company”). 
 RECITALS 

WHEREAS, Parent and SpinCo have entered into a Separation and Distribution Agreement, dated as
of             , 2019 (the “Separation and Distribution Agreement”), providing for the separation of the SpinCo Business from the Parent Business; 

WHEREAS, Parent and its Subsidiaries have engaged in certain restructuring transactions to facilitate the
Spin-Off, as set forth in the Separation Step Plan; 
 WHEREAS, pursuant to the Separation Step Plan
and the terms of the Separation and Distribution Agreement, Parent will, among other things, make the Contribution and the Distribution; 

WHEREAS, for U.S. federal Income Tax purposes, it is intended that the Contribution and the Distribution, taken together, qualify as a
transaction that is generally tax-free pursuant to Sections 368(a)(1)(D) and 355(a) of the Code; and 

WHEREAS, the parties desire to provide for and agree upon the allocation between the parties of liabilities for Taxes arising prior to, as a
result of, and subsequent to the Distribution, and to provide for and agree upon other matters relating to Taxes. 
 NOW, THEREFORE, in
consideration of the mutual agreements contained herein, the parties hereby agree as follows: 
 ARTICLE I 

DEFINITIONS 

Section 1.01    Definition of Terms. For purposes of this Agreement (including the recitals hereof), the
following terms have the following meanings, and capitalized terms used but not otherwise defined herein shall have the meaning ascribed to them in the Separation and Distribution Agreement. 

“Active Trade or Business” means, with respect to each of the ATB Entities, the active conduct (as defined in
Section 355(b)(2) of the Code and the Treasury Regulations thereunder) by such entity and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the trades or businesses relied upon to satisfy
Section 355(b) of the Code with respect to the Distribution or any other applicable transaction identified in the Tax Opinions/Rulings or Representation Letters. 

 “Actually Realized” or “Actually Realizes” means, for
purposes of determining the timing of the incurrence of any Tax Liability or the realization of a Refund (or any related Tax cost or Tax Benefit), whether by receipt or as a credit or other offset to Taxes otherwise payable, by a Person in respect
of any payment, transaction, occurrence or event, the time at which the amount of cash Taxes paid (or Refund realized) by such Person is increased above (or reduced below) the amount of cash Taxes that such Person would have been required to pay (or
Refund that such Person would have realized) but for such payment, transaction, occurrence or event. 
 “Affiliate” has the
meaning set forth in the Separation and Distribution Agreement. 
 “Agreement” has the meaning set forth in the Recitals.

 “Ancillary Agreements” has the meaning set forth in the Separation and Distribution Agreement. 

“ATB Entities” means the entities listed on Schedule A. 

“Business Day” means 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 New York, New York. 
 “Code” means the U.S. Internal Revenue Code of 1986. 

“Companies” or “Company” has the meaning set forth in the Recitals. 

“Contribution” has the meaning set forth in the Separation and Distribution Agreement. 

“Distribution” has the meaning set forth in the Separation and Distribution Agreement. 

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

“Effective Time” means the effective time of the Distribution, as set forth in the Separation and Distribution Agreement.

 “Fifty-Percent or Greater Interest” has the meaning ascribed to such term for purposes of Sections 355(d) and
(e) of the Code and the Treasury Regulations thereunder. 
 “Filing Company” has the meaning set forth in
Section 4.01. 

  
 2 

 “Final Determination” means the final resolution of liability for any Tax,
which resolution may be for a specific issue or adjustment or for a Tax Period, (a) by IRS Form 870 or 870-AD (or any successor forms thereto), on the date of acceptance by or on behalf of the taxpayer,
or by a comparable form under the Laws of a state, local or non-U.S. taxing jurisdiction, except that a Form 870 or 870-AD or comparable form shall not constitute a Final Determination to the extent that it
reserves (whether by its terms or by operation of Law) the right of the taxpayer to file a claim for Refund or the right of the Tax Authority to assert a further deficiency in respect of such issue or adjustment or for such Tax Period (as the case
may be); (b) by a decision, judgment, decree or other order by a court of competent jurisdiction, which has become final and unappealable; (c) by a closing agreement or accepted offer in compromise under Section 7121 or 7122 of the
Code, or a comparable agreement under the Laws of a state, local or non-U.S. taxing jurisdiction; (d) by any allowance of a Refund in respect of an overpayment of Tax, but only after the expiration of all periods during which such Refund may be
recovered (including by way of offset) by the jurisdiction imposing such Tax; (e) by a final settlement resulting from a competent authority proceeding or determination; or (f) 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” has
the meaning set forth in the Separation and Distribution Agreement. 
 “Group” has the meaning set forth in the Separation
and Distribution Agreement. 
 “Income Taxes” means all federal, state, local, and non-U.S. income or franchise Taxes or
other Taxes based on income or net worth. 
 “IRS” means the United States Internal Revenue Service. 

“Joint Return” means any Tax Return that includes both a member of the Parent Group and a member of the SpinCo Group. 

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

“Loss” has the meaning set forth in Section 5.01(b). 

“Non-Filing Company” has the meaning set forth in
Section 4.01. 
 “Non-Recoverable VAT” has the meaning
set forth in Section 2.01(c). 
 “Notified Action” has the meaning set forth in
Section 6.04(a). 
 “Parent” has the meaning set forth in the Recitals. 

  
 3 

 “Parent Affiliated Group” means the affiliated group (as such term is
defined in Section 1504 of the Code and the Treasury Regulations thereunder) of which Parent is the common parent. 
 “Parent
Business” means all businesses and operations of the Parent Group, other than the SpinCo Business. 
 “Parent
Group” has the meaning given to the term “Nuance Group” in the Separation and Distribution Agreement. 
 “Past
Practices” has the meaning set forth in Section 3.03(a). 
 “Person” has the meaning set
forth in the Separation and Distribution Agreement. For the avoidance of doubt, any entity may be a Person regardless of whether it is treated as disregarded for U.S. federal Income Tax purposes. 

“Post-Distribution Tax Period” means any Tax Period (or portion thereof) beginning after the Distribution Date. 

“Pre-Distribution Tax Period” means any Tax Period (or portion thereof) ending on or
before the close of the Distribution Date. 
 “Privileged Documentation” has the meaning set forth in
Section 8.03. 
 “Proposed Acquisition Transaction” means a transaction or series of transactions
(or any agreement, understanding or arrangement, within the meaning of Section 355(e) of the Code and Treasury Regulations Section 1.355-7, or any other regulations promulgated thereunder, to enter
into a transaction or series of transactions), whether such transaction is supported by SpinCo management or shareholders, is a hostile acquisition, or otherwise, as a result of which SpinCo would merge or consolidate with any other Person or as a
result of which any Person or Persons would (directly or indirectly) acquire, or have the right to acquire, from SpinCo and/or one or more holders of outstanding shares of SpinCo Capital Stock, a number of shares of SpinCo Capital Stock that would,
when combined with any other changes in ownership of SpinCo Capital Stock pertinent for purposes of Section 355(e) of the Code, comprise 40% or more of (i) the value of all outstanding shares of stock of SpinCo 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 outstanding shares of voting stock of SpinCo 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. Notwithstanding the foregoing, a Proposed Acquisition Transaction shall not include (i) the adoption by SpinCo of a shareholder rights plan or
(ii) issuances by SpinCo that satisfy Safe Harbor VIII (relating to acquisitions 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
Regulations Section 1.355-7(d). For purposes of determining whether a transaction constitutes an indirect acquisition, any recapitalization resulting in a shift of voting

  
 4 

 
power or any redemption of shares of stock shall be treated as an indirect acquisition of shares of stock by the non-exchanging shareholders. This
definition and the application thereof are intended to monitor compliance with Section 355(e) of the Code and shall be interpreted accordingly. Any clarification of, or change in, the statute or regulations promulgated under Section 355(e)
of the Code shall be incorporated into this definition and its interpretation. 
 “Recipient” means, with respect to the
transfers of assets and/or the assumption of liabilities occurring pursuant to any of the Separation Transactions, the Person receiving assets and/or assuming liabilities. 

“Recoverable VAT” has the meaning set forth in Section 2.01(c). 

“Refund” means any cash refund of Taxes or reduction of cash Taxes paid by means of credit, deduction, offset or otherwise.

 “Representation Letters” means the statements of facts and representations, officer’s certificates, representation
letters and any other materials (including, without limitation, a Ruling Request and any related supplemental submissions to the IRS or other Tax Authority) delivered by Parent, SpinCo or any of their respective Affiliates or representatives in
connection with the rendering by Tax Counsel, and/or the issuance by the IRS or other Tax Authority, of the Tax Opinions/Rulings. 

“Restriction Period” means the period beginning on the date of this Agreement and ending on, and including, the last day of
the two-year period following the Distribution Date. 
 “Responsible Company”
means, with respect to any Tax Return, the Company having responsibility for preparing such Tax Return under this Agreement. 

“Retention Date” has the meaning set forth in Section 8.01. 

“Ruling Request” means any letter filed by Parent with the IRS or other Tax Authority requesting a ruling regarding certain
tax consequences of any of the Separation Transactions (including all attachments, exhibits, and other materials submitted with such ruling request letter) and any amendments or supplements to such ruling request letter. 

“Section 336(e) Election” has the meaning set forth in Section 7.07. 

“Separate Return” means (i) in the case of the SpinCo Group, a Tax Return of any member of that Group (including any
consolidated, combined, affiliated or unitary Tax Return) that does not include, for all or any portion of the relevant Tax Period, any member of the Parent Group and (ii) in the case of the Parent Group, a Tax Return of any member of that
Group (including any consolidated, combined, affiliated or unitary Tax Return) that does not include, for all or any portion of the relevant Tax Period, any member of the SpinCo Group. 

“Separation and Distribution Agreement” has the meaning set forth in the Recitals. 

  
 5 

 “Separation Related Tax Contest” means any Tax Contest in which the IRS,
another Tax Authority or any other party asserts a position that could reasonably be expected to (a) adversely affect, jeopardize or prevent (i) the Tax-Free Status of the Contribution and the
Distribution, taken together, or (ii) the intended tax treatment of any Separation Transaction (other than a Separation Transaction described in clause (i)) as set forth in the Tax Opinions/Rulings (or if not set forth in the Tax
Opinions/Rulings, in the Separation Step Plan) or (b) otherwise affect the amount of Taxes imposed with respect to any of the Separation Transactions. 

“Separation Step Plan” has the meaning set forth in the Separation and Distribution Agreement. 

“Separation Tax Losses” means (i) all Taxes imposed pursuant to (or any reduction in a Refund resulting from) any
settlement, Final Determination, judgment or otherwise; (ii) all third-party accounting, legal and other professional fees and court costs incurred in connection with such Taxes (or reduction in a Refund), as well as any other out-of-pocket costs incurred in connection with such Taxes (or reduction in a Refund); and (iii) all third-party costs, expenses and damages associated with any
stockholder litigation or other controversy and any amount required to be paid by Parent (or any Affiliate of Parent) or SpinCo (or any Affiliate of SpinCo) in respect of any liability of or to shareholders, whether paid to shareholders or to the
IRS or any other Tax Authority, in each case, resulting from (x) the failure of the Contribution and the Distribution, taken together, to have Tax-Free Status; or (y) the failure of a Separation
Transaction to have the intended tax treatment described in the Tax Opinions/Rulings (or, if not described in the Tax Opinions/Rulings, in the Separation Step Plan); provided that amounts shall be treated as having been required to be paid for
purposes of clause (iii) of this definition to the extent they are paid in a good-faith compromise or settlement of an asserted claim. 

“Separation Transactions” has the meaning set forth in the Separation and Distribution Agreement. 

“SpinCo Affiliated Group” means the affiliated group (as such term is defined in Section 1504 of the Code and the
Treasury Regulations thereunder) of which SpinCo is the common parent following the Distribution Date. 
 “SpinCo Business”
has the meaning set forth in the Separation and Distribution Agreement. 
 “SpinCo Business Balance Sheet” has the meaning
set forth in the Separation and Distribution Agreement. 
 “SpinCo Capital Stock” means all classes or series of capital
stock of SpinCo, including (i) the SpinCo Common Stock, (ii) all options, warrants and other rights to acquire such capital stock and (iii) all instruments properly treated as stock in SpinCo for U.S. federal Income Tax purposes. 

  
 6 

 “SpinCo Common Stock” has the meaning set forth in the Separation and
Distribution Agreement. 
 “SpinCo Group” has the meaning set forth in the Separation and Distribution Agreement. 

“SpinCo Liabilities” has the meaning set forth in the Separation and Distribution Agreement. 

“Spin-Off” has the meaning set forth in the Separation and Distribution Agreement.

 “Straddle Period” means any Tax Period beginning on or before the Distribution Date and ending after the Distribution
Date. 
 “Subsidiary” has the meaning set forth in the Separation and Distribution Agreement. 

“Tax” or “Taxes” means any taxes, fees, assessments, duties or other similar charges imposed by any Tax
Authority, including, income, gross income, gross receipts, profits, capital stock, franchise, withholding, payroll, social security, workers’ compensation, unemployment, disability, property, ad valorem, stamp, excise, severance, occupation,
service, sales, use, license, lease, transfer, import, export, value-added, alternative minimum, estimated, unclaimed property or escheat, or other tax (including any fee, assessment, duty, or other charge in the nature of or in lieu of any tax),
and any interest, penalties, additions to tax or additional amounts in respect of the foregoing. For the avoidance of doubt, Tax includes any increase in Tax as a result of a Final Determination. 

“Tax Advisor” means a U.S. Tax counsel or other Tax advisor of recognized national standing reasonably acceptable to both
Companies. 
 “Tax Advisor Dispute” has the meaning set forth in Section 13.01. 

“Tax Attributes” means a net operating loss, net capital loss, unused investment credit, unused foreign tax credit, excess
charitable contribution, general business credit, research and development credit or any other similar Tax item that could reduce a Tax or create a Tax Benefit. 

“Tax Authority” means any Governmental Authority imposing any Tax, charged with the collection of Taxes or otherwise having
jurisdiction with respect to any Tax. 
 “Tax Benefit” means any loss, deduction, Refund, credit, offset or other Tax item
reducing Taxes paid or payable. For purposes of this Agreement, the amount of any Tax Benefit Actually Realized by a Person as a result of any such Tax item shall be determined on a “with and without basis” as the excess of (a) the
hypothetical liability of such Person for the relevant Tax for the relevant Tax Period, calculated as if such Tax item had not been utilized but with all other facts unchanged, over (b) the actual liability of such Person for such Tax for such
Tax 

  
 7 

 
Period, calculated taking into account such Tax item (and, for this purpose, treating a Refund as a reduction in liability for Tax). 

“Tax Contest” means an audit, review, examination or any other administrative or judicial proceeding with respect to Taxes
(including any administrative or judicial review of any claim for any Refund or other Tax Benefit). 
 “Tax Counsel” means
a U.S. Tax counsel or other Tax advisor of recognized national standing acceptable to Parent, in its sole discretion. 
 “Tax-Free Status” means the qualification of (i) the Contribution and the Distribution, taken together, as a “reorganization” described in Sections 368(a)(1)(D) and 355(a) of the Code,
(ii) the Distribution as a transaction in which the stock distributed thereby is “qualified property” for purposes of Sections 355(c) and 361(c) of the Code (and neither Section 355(d) or 355(e) of the Code causes such stock
to be treated as other than “qualified property” for such purposes), (iii) the Contribution and the Distribution, taken together, as a transaction in which Parent, SpinCo, and the members of each of the Parent Group and SpinCo Group,
as applicable, recognize no income or gain for U.S. federal Income Tax purposes pursuant to Sections 355, 361 and/or 1032 of the Code, other than intercompany items or excess loss accounts taken into account pursuant to the Treasury Regulations
promulgated pursuant to Section 1502 of the Code. 
 “Tax Liability” means any liability or obligation for Taxes. 

“Tax Opinions/Rulings” means the opinions of Tax Counsel and/or the rulings by the IRS or other Tax Authorities delivered to
Parent in connection with the Spin-Off, or otherwise with respect to the Separation Transactions. 

“Tax Period” means, with respect to any Tax, the period for which the Tax is reported or required to be reported as provided
under the Code or other applicable Law. 
 “Tax Records” means any Tax Returns, Tax Return workpapers, documentation
relating to any Tax Contest, and any other books of account or records (whether or not in written, electronic or other tangible or intangible forms and whether or not stored on electronic or any other medium) maintained or required to be maintained
under the Code or other applicable Laws or under any record retention agreement with any Tax Authority, in each case, with respect to otherwise relating to Taxes. 

“Tax Return” means any report of Taxes due, any claim for Refund of Taxes paid, any information return with respect to Taxes,
or any other report, statement, declaration, or document in respect of Taxes filed or required to be filed under the Code or other Law, including any attachments, exhibits or other materials submitted with any of the foregoing, and including any
amendments or supplements to any of the foregoing. 

  
 8 

 “Transferor” means, with respect to the transfers of assets and/or
assumption of liabilities occurring pursuant to any of the Separation Transactions, the Person transferring assets and/or whose liabilities are being assumed. 

“Treasury Regulations” means the regulations promulgated under the Code. 

“Unqualified Tax Opinion” means an unqualified “will” opinion of a Tax Counsel, and on which Parent may rely, to
the effect that (a) a transaction will not affect the Tax-Free Status of the Contribution and the Distribution, taken together, and (b) will not adversely affect any of the conclusions set forth in
the Tax Opinions/Rulings; provided that any tax opinion obtained in connection with a proposed acquisition of SpinCo Capital Stock entered into during the Restriction Period shall not qualify as an Unqualified Tax Opinion unless such tax opinion
concludes that such proposed acquisition will not be treated as “part of a plan (or series of related transactions),” within the meaning of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder, that includes
the Distribution; provided, that any such opinion must assume that the Contribution and the Distribution, taken together, would have qualified for Tax-Free Status if the transaction in question did not occur.

 “VAT” means any value-added Taxes, goods and services Taxes, or any similar or equivalent Taxes in any relevant
jurisdiction. 
 ARTICLE II 

ALLOCATION OF TAX LIABILITIES 

Section 2.01    Taxes. 

(a)    Except as otherwise provided in Section 2.01(c), Parent shall be responsible for all
Taxes (i) of the SpinCo Group for any Pre-Distribution Tax Period; (ii) of the SpinCo Group for any Straddle Period, but only to the extent allocated to Parent pursuant to
Section 2.02; or (iii) imposed under Treasury Regulations Section 1.1502–6 or under any comparable or similar provision of state, local or non-U.S. Laws on any member of the SpinCo Group solely as a result of
such company being a member of a consolidated, combined, affiliated or unitary group with any member of the Parent Group during any Tax Period, in each case to the extent in excess of amounts provided for in respect of such Taxes on the SpinCo
Business Balance Sheet; provided that, solely for purposes of this Section 2.01(a), “SpinCo Group” shall not include any Person that becomes a Subsidiary of SpinCo after the Distribution. 

(b)    Except as otherwise provided in Section 2.01(c), SpinCo shall be responsible for all
Taxes (i) of the SpinCo Group which are not the responsibility of Parent pursuant to Section 2.01(a) (including Income Taxes for Post-Distribution Tax Periods of any member of the SpinCo Group) and (ii) of the
Parent Group attributable to acts or omissions of any member of the SpinCo Group taken after the Distribution (other than acts or omissions in the ordinary course of business or otherwise contemplated by the Separation and Distribution Agreement and
Ancillary Agreements). 
 (c)    All charges in respect of the transfers occurring pursuant to the Separation
Transactions shall be exclusive of any VAT. Without limiting any provision of this 

  
 9 

 
Agreement, (i) in the case of any VAT arising in connection with a Separation Transaction that is recoverable by the Recipient or any of its Affiliates under applicable Law (whether by way
of Refund, input VAT, or otherwise) (any such VAT, “Recoverable VAT”), the Company of which Recipient is an Affiliate shall be responsible for any such Recoverable VAT, unless any such Recoverable VAT becomes non-recoverable as a result of an action or failure to act by the Transferor or any of its Affiliates, in which case the Company of which Transferor is an Affiliate shall be responsible for such VAT, and (b) in
the case of any other VAT arising in connection with a Separation Transaction (such VAT, “Non-Recoverable VAT”), Parent shall be responsible for any such
Non-Recoverable VAT, unless any such Non-Recoverable VAT becomes non-recoverable as a result of an action or failure to act by
SpinCo or any of its Affiliates, in which case SpinCo shall be responsible for such VAT. Notwithstanding anything to the contrary in this Agreement, to the extent a Company (or any of its Affiliates) recovers (whether by way of Refund, input VAT, or
otherwise) any VAT that was paid or otherwise borne by the other Company (or any of its Affiliates), the Company that received (or the Affiliate of which received) such recovery shall, without duplication of any other amounts payable pursuant to
this Agreement, promptly pay over to such other Company (or its Affiliate) the amount of such recovery. For purposes of determining whether a Company (or its Affiliate) has received any such recovery of VAT, any Refund or input VAT received by a
Company (or its Affiliate) shall be considered to be attributable to VAT arising in connection with the Separation Transactions prior to any Refund or input VAT being considered to be attributable to other payments of VAT. The Companies and their
Affiliates shall cooperate to minimize any VAT and in obtaining any Refund, return or rebate of VAT, or applying an exemption or zero-rating for goods or services giving rise to any VAT, including by filing
any exemption or other similar forms or providing valid tax identification numbers or other relevant registration numbers, certificates, invoices, or other documents. 

Section 2.02    Allocation of Taxes. 

(a)    If any member of a Group is permitted but not required under applicable U.S. federal, state, local or non-U.S. Laws
to treat the Distribution Date as the last day of a Tax Period with respect to any member of the SpinCo Group, then the Companies shall treat such day as the last day of the applicable Tax Period under such applicable Law, and shall file any
elections necessary or appropriate for such treatment; provided that, for the avoidance of doubt, this Section 2.02(a) shall not be construed to require Parent to change its taxable year or treat the Distribution Date as
the last day of a Tax Period of any member of the Parent Group. 
 (b)    Transactions occurring, or actions taken, on
the Distribution Date but after the Distribution outside the ordinary course of business by, or with respect to, any member of the SpinCo Group shall be deemed subject to the “next day rule” of Treasury Regulations
Section 1.1502-76(b)(1)(ii)(B) (and under any comparable or similar provision under state, local or non-U.S. Laws or regulations; provided that if there is no comparable or similar provision under state, local or foreign Laws or regulations,
then the transaction will be deemed subject to the “next day rule” of Treasury Regulations Section 1.1502–76(b)(1)(ii)(B)) and as such shall for purposes of this Agreement be treated (and consistently reported by the Companies)
as occurring in a Post-Distribution Tax Period of the SpinCo Group, as appropriate. 

  
 10 

 (c)    Any Taxes for a Straddle Period with respect to the SpinCo Group
(or entities in which any member of the SpinCo Group has an ownership interest) shall, for purposes of this Agreement, be apportioned between Parent and SpinCo based on the portion of the period ending on and including the Distribution Date and the
portion of the period beginning after the Distribution Date, and each such portion of such period shall be deemed to be a Tax Period (whether or not it is in fact a Tax Period). Notwithstanding the foregoing, (a) any allocation of income or
deductions required to determine any Income Taxes for a Straddle Period shall be made by means of a closing of the books and records of the SpinCo Group as of the close of business on the Distribution Date; provided that (i) Parent may elect to
allocate Tax items (other than any extraordinary Tax items) ratably in the month in which the Distribution occurs (and if Parent so elects, SpinCo shall so elect) as described in Treasury Regulations Section 1.1502-76(b)(2)(iii) and
corresponding provisions of state, local, and non-U.S. Tax Laws; and (ii) subject to clause (i), exemptions, allowances or deductions that are calculated on an annual basis, and not on a closing of the books method, (including depreciation
and amortization deductions) shall be allocated between the period ending on and including the Distribution Date and the period beginning after the Distribution Date based on the number of days for the portion of the Straddle Period ending on and
including the Distribution Date, on the one hand, and the number of days for the portion of the Straddle Period beginning after the Distribution Date, on the other hand, and (b) any VAT or other transaction-based Taxes for a Straddle Period
shall be allocated between the portion of the period ending on and including the Distribution Date and the portion of the period beginning after the Distribution Date by means of a closing of the books and records of the SpinCo Group as of the close
of business on the Distribution Date. 
 (d)    All Taxes in respect of deferred revenue or prepaid income actually
received in a Pre-Distribution Tax Period shall be treated as Taxes for a Pre-Distribution Tax Period, whether or not such Taxes are payable with respect to a Pre-Distribution Tax Period or deferred to a Post-Distribution Tax Period (whether by
election or otherwise). 
 ARTICLE III 

PREPARATION AND FILING OF TAX RETURNS 

Section 3.01    Parent Returns. Parent shall make all determinations with respect to, have ultimate control
over the preparation of, and, except as otherwise provided in Section 3.02(b), file all (i) Joint Returns and Separate Returns of the Parent Group, in each case as it determines to be mandatory or advisable for all Tax
Periods and (ii) Separate Returns of the SpinCo Group for all Pre-Distribution Tax Periods and for all Straddle Periods. 

Section 3.02    SpinCo Returns. 

(a)    SpinCo shall make all determinations with respect to, have ultimate control over the preparation of and file all
Tax Returns (other than those described in Section 3.01) for the SpinCo Group as it determines to be mandatory or advisable and for all Tax Periods; provided that (i) SpinCo shall cause Consolidated Mobile Corp. to
file a separate Tax Return and not as a member of the SpinCo Affiliated Group, commencing with the Tax Period beginning as of the Distribution Date, (ii) SpinCo and its eligible Subsidiaries as of immediately following the Distribution Date
(for the avoidance of doubt, other than Consolidated Mobile Corp.) shall elect to file a consolidated Tax Return under Treasury Regulations Section 1.1502-75 and file all Tax Returns as part of the SpinCo
Affiliated Group, commencing with the Tax Period beginning as of the day immediately following the 

  
 11 

 
Distribution Date and (iii) Consolidated Mobile Corp. shall not be included in the SpinCo Affiliated Group with respect to any Tax Period commencing before the date that is two years
following the Distribution Date. 
 (b)    SpinCo shall provide to Parent all information related to members of the
SpinCo Group that is reasonably requested by Parent to complete any Tax Return which is the responsibility of Parent pursuant to Section 3.01, in the format reasonably requested by Parent, and as promptly as is reasonably
practicable upon receiving such request. In particular, the SpinCo Group will support Parent with respect to data collection and compilation requirements, and will sign and file or cause to be signed and filed any Tax Return described in
Section 3.01 that any member of the SpinCo Group is required by Law to sign and file. 

(c)    In the case of any Tax Return that is the responsibility of Parent pursuant to
Section 3.01 and that relates to a Tax that is provided for on the SpinCo Business Balance Sheet, SpinCo shall pay to Parent the amount of the provision for such Tax no later than 10 days prior to the due date (including
extensions) for the filing of such Tax Return. 
 Section 3.03    Tax Accounting Practices. 

(a)    Except as provided in Section 3.03(b), any Tax Return for any Pre-Distribution Tax Period, to the extent it relates to members of the SpinCo Group, shall be prepared in accordance with practices, accounting methods, elections, conventions and Tax positions used with respect to
the Tax Return in question for periods prior to the Distribution (“Past Practices”), and, in the case of any item the treatment of which is not addressed by Past Practices, in accordance with generally acceptable Tax accounting
practices. Notwithstanding the foregoing, for any Tax Return described in the preceding sentence, (i) a Company will not be required to follow Past Practices with either the written consent of the other Company (not to be unreasonably withheld,
delayed or conditioned) or a “more likely than not” (or stronger) level opinion from a Tax Advisor that the proposed method of reporting is correct and (ii) Parent shall have the right to determine which entities will be included in
any consolidated, combined, affiliated or unitary Tax Return that it is responsible for filing. 
 (b)    The Companies
shall report the Separation Transactions for all Tax purposes in a manner consistent with the Tax Opinions/Rulings and the intended tax treatment set forth in the Separation Step Plan, unless, and only to the extent, an alternative position is
required pursuant to a Final Determination. Parent shall determine the Tax treatment to be reported on any Tax Return of any Tax issue relating to the Separation Transactions that is not covered by the Tax Opinions/Rulings or the Separation Step
Plan. 
 Section 3.04    Right to Review Tax Returns. Upon request, each Company shall make available to the
other Company the portion of any Tax Return for the Pre-Distribution Tax Period that relates to the SpinCo Group that the first Company is responsible for preparing under this
Article III and in respect of which the other Company could reasonably be expected to be 

  
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liable for an unreimbursed Tax Liability, and shall consider in good faith any reasonable comments made by the other Company with respect to items that could reasonably be expected to result in
an unreimbursed Tax Liability to such other Company. Except as specifically provided in the preceding sentence, nothing contained in this Agreement (including in Article VII), the Separation and Distribution Agreement or
any Ancillary Agreement shall permit or be deemed to permit SpinCo or any of its Affiliates or representatives to review or otherwise have access to any Joint Return or any Separate Return of the Parent Group. 

Section 3.05    Apportionment of Earnings and Profits and Tax Attributes 

(a)    If the Parent Affiliated Group or a member of the Parent Affiliated Group has a Tax Attribute, the portion, if any,
of such Tax Attribute required to be apportioned to SpinCo or any member of the SpinCo Group and treated as a carryover to the first Post-Distribution Tax Period of SpinCo (or such member) shall be determined in good faith by Parent in accordance
with Treasury Regulations Sections 1.1502-21, 1.1502-21T, 1.1502-22, 1.1502-36, 1.1502-79 and, if applicable, 1.1502-21A and 1.1502-79A, and Parent shall be entitled to make any elections in respect of the foregoing
(including, for the avoidance of doubt, any election available under Treasury Regulations Section 1.1502-36(d)), in its sole discretion. Without limiting the foregoing, Parent shall be entitled, in its
sole discretion, to make any elections available under Treasury Regulations Section 1.1502-36 to reattribute to Parent any Tax Attributes (including, for the avoidance of doubt, capital loss and net operating loss carryovers) of the SpinCo
Group (including, for the avoidance of doubt, Consolidated Mobile Corp. and its Subsidiaries). 
 (b)    No Tax
Attribute with respect to consolidated, combined, affiliated or unitary federal Income Tax of the Parent Affiliated Group, other than those Tax Attributes described in Section 3.05(a), and no Tax Attribute with respect to
consolidated, combined, affiliated or unitary state, local or non-U.S. Income Tax, in each case, arising in respect of a Joint Return shall be apportioned to SpinCo or any member of the SpinCo Group, except as Parent (or such member of the Parent
Group as Parent shall designate) determines in good faith is otherwise required under applicable Law. 
 (c)    Parent
(or its designee) shall determine the portion, if any, of any Tax Attribute which must (absent a Final Determination to the contrary) be apportioned to SpinCo or any member of the SpinCo Group in accordance with this
Section 3.05 and applicable Law and the amount of tax basis and earnings and profits to be apportioned to SpinCo or any member of the SpinCo Group in accordance with applicable Law, and shall provide written notice of the
calculation thereof to SpinCo as soon as reasonably practicable after the information necessary to make such calculation becomes available to Parent. For the avoidance of doubt, Parent shall not be liable to any member of the SpinCo Group in respect
of any determination under this Section 3.05, or for any failure of any determination under this Section 3.05 to be accurate under applicable Law. 

ARTICLE IV 

PAYMENTS 

Section 4.01    Payment of Taxes. In the case of any Tax Return reflecting Taxes for which the Company that is
not legally responsible for filing such Tax Return (the “Non-Filing Company”) is responsible for payment, in whole or in part, under Article II, (i) the Company
responsible for filing such Tax Return (the “Filing Company”) shall pay any Taxes shown on such Tax Return as required to be paid to the applicable Tax Authority on or before the relevant due date (and provide notice and proof of
payment to the Non-Filing Company), (ii) the 

  
 13 

 
Responsible Company shall compute the amount of such Taxes allocable to the Non-Filing Company under the provisions of Article II
and shall provide written notice, accompanied by a statement detailing the Taxes paid and describing in reasonable detail the particulars relating thereto, to the other Company and (iii) the Non-Filing
Company shall pay to the Filing Company the amount of such Taxes allocable to the Non-Filing Company under the provisions of Article II within twenty (20) Business Days of the
date of receipt of such written notice and statement; provided that no such payment shall be required to be made earlier than five (5) Business Days prior to the relevant due date for the payment of such Taxes. 

Section 4.02    Adjustments Resulting in Underpayments. In the case of any adjustment pursuant to a Final
Determination with respect to any Tax Return reflecting Taxes for which the Non-Filing Company is responsible for payment, in whole or in part, under Article II, (i) the Filing
Company shall pay to the applicable Tax Authority when due any additional Taxes due with respect to such Tax Return required to be paid as a result of such adjustment, (ii) the Responsible Company shall compute the amount of such Taxes
allocable to the Non-Filing Company under the provisions of Article II and shall provide written notice, accompanied by a statement detailing the Taxes paid and describing in
reasonable detail the particulars relating thereto, to the other Company and (iii) the Non-Filing Company shall pay to the Filing Company the amount of such Taxes allocable to the Non-Filing Company under the provisions of Article II within twenty (20) Business Days of the date of receipt of such written notice and statement; provided that no such payment shall
be required to be made earlier than five (5) Business Days prior to the date the additional Tax is required to be paid to the applicable Tax Authority. 

Section 4.03    Indemnification Payments. Unless otherwise specified in this Agreement, all indemnification
payments required to be made under this Agreement shall be made within twenty (20) Business Days of the date of receipt by the indemnifying Company of written notice from the indemnified Company of the amount owed, together with reasonable
documentation showing the basis for the calculation of such amount and evidence of payment of such amounts by the indemnified Company to the relevant Tax Authority or other recipient. 

Section 4.04    Payors; Payees; Treatment. All payments made under this Agreement shall be made by
Parent directly to SpinCo and by SpinCo directly to Parent; provided, however, that if the Companies mutually agree with respect to any such payment, any member of the Parent Group, on the one hand, may make such indemnification
payment to any member of the SpinCo Group, on the other hand, and vice versa (for the avoidance of doubt, if a Company makes a request to the other Company to the effect that any payment required to be made by it to the other Company or received by
it from the other Company, in each case, pursuant to this Agreement, be made or received by a member of the relevant Company’s Group other than a Company, the other Company’s consent to such request shall not be unreasonably

  
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withheld, conditioned or delayed). All payments made pursuant to this Agreement shall be treated in the manner described in Article XII. 

ARTICLE V 
 TAX
BENEFITS 
 Section 5.01    Tax Benefits. 

(a)    Except as set forth below, (i) Parent shall be entitled to any Refund (and any interest thereon received from
the applicable Tax Authority) of any Taxes for which Parent is liable hereunder and (ii) SpinCo shall be entitled to any Refund (and any interest thereon received from the applicable Tax Authority) of any Taxes for which SpinCo is liable
hereunder (other than any Refund to which Parent is entitled pursuant to clause (i) above). The Company receiving a Refund to which another Company is entitled hereunder, in whole or in part, shall pay over the amount of such Refund (or portion
thereof) (and any interest on such amount received from the applicable Tax Authority but net of any costs and expenses (including Taxes) incurred by the Company (or a member of its Group) receiving such Refund in connection with obtaining or
securing such Refund) to such other Company within twenty (20) Business Days after the receipt of such Refund or application of such Refund against Taxes otherwise payable. To the extent that any Refund (or portion thereof) in respect of which
any amounts were paid over pursuant to the immediately preceding sentence is subsequently disallowed by the applicable Tax Authority, the Company that received such amounts shall promptly repay such amounts (together with any penalties, interest or
other charges imposed by the relevant Tax Authority) to the other Company. 
 (b)    If (i) a member of the SpinCo
Group Actually Realizes any Tax Benefit as result of (A) an adjustment pursuant to a Final Determination that increases Taxes for which a member of the Parent Group is liable hereunder or otherwise, (B) any liability, obligation, loss or
payment (each, a “Loss”) for which a member of the Parent Group is required to indemnify any member of the SpinCo Group pursuant to this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement (in each case,
without duplication of any amounts payable or taken into account under this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement) or (C) any Section 336(e) Election (including, for the avoidance of doubt, any Tax
Benefit Actually Realized by any member of the SpinCo Group as a result of any step-up in asset basis for U.S. federal Income Tax purposes resulting from such Section 336(e) Election, except to the extent
any such Tax Benefit is directly attributable to Taxes imposed on any member of the Parent Group as a result of such Section 336(e) Election and for which a member of the SpinCo Group has actually indemnified Parent pursuant to this Agreement),
or (ii) a member of the Parent Group Actually Realizes any Tax Benefit as a result of (A) an adjustment pursuant to a Final Determination that increases Taxes for which a member of the SpinCo Group is liable hereunder or otherwise or
(B) any Loss for which a member of the SpinCo Group is required to indemnify any member of the Parent Group pursuant to this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement (in each case, without duplication of
any amounts payable or taken into account under this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement), SpinCo or Parent, as the case may be, shall make a payment to the other Company in an amount equal to the amount

  
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of such Actually Realized Tax Benefit in cash within twenty (20) Business Days of Actually Realizing such Tax Benefit. To the extent that any Tax Benefit (or portion thereof) in respect of
which any amounts were paid over pursuant to the foregoing provisions of this Section 5.01(b) is subsequently disallowed by the applicable Tax Authority, the Company that received such amounts shall promptly repay such
amounts (together with any penalties, interest or other charges imposed by the relevant Tax Authority) to the other Company. 

(c)    No later than twenty (20) Business Days after a Tax Benefit described in
Section 5.01(b) is Actually Realized by a member of the Parent Group or a member of the SpinCo Group, Parent or SpinCo, as the case may be, shall provide the other Company with a written calculation of the amount payable to
such other Company pursuant to Section 5.01(b). In the event that Parent or SpinCo, as the case may be, disagrees with any such calculation described in this Section 5.01(c), Parent or SpinCo shall
so notify the other Company in writing within twenty (20) Business Days of receiving such written calculation. Parent and SpinCo shall endeavor in good faith to resolve such disagreement, and, failing that, the amount payable under this
Article V shall be determined in accordance with the disagreement resolution provisions of Article XIII as promptly as practicable. 

ARTICLE VI 
 TAX-FREE STATUS 
 Section 6.01    Representations of and Restrictions on
SpinCo. 
 (a)    Each of Parent and SpinCo hereby represents and warrants that (A) it has examined all
Ruling Requests, the Representation Letters and the Tax Opinions/Rulings (including, without limitation, the representations to the extent that they relate to the plans, proposals, intentions and policies of it, its Subsidiaries, its business or its
Group), and (B) to the extent in reference to it, its Subsidiaries, its business or its Group, the facts presented and the representations made therein are true, correct and complete. 

(b)    SpinCo hereby represents and warrants that (A) it has no plan or intention of taking any action, or failing
to take any action (or causing or permitting any member of the SpinCo Group to take or fail to take any action), or knows of any circumstance, that could reasonably be expected to (i) adversely affect, jeopardize or prevent the Tax-Free Status of the Contribution and the Distribution, taken together, (ii) adversely affect, jeopardize or prevent the intended tax treatment of any Separation Transaction (other than a Separation
Transaction described in clause (i)) as set forth in the Tax Opinions/Rulings (or if not set forth in the Tax Opinions/Rulings, in the Separation Step Plan) or (iii) cause any representation or factual statement made in this Agreement, the
Separation and Distribution Agreement or any Ancillary Agreement, any Ruling Requests, the Representation Letters or the Tax Opinions/Rulings to be untrue, and (B) during the period beginning two years before the Distribution Date and ending on
the Distribution Date, there was no “agreement, understanding, arrangement, substantial negotiations or discussions” (as such terms are defined in Treasury Regulations Section 1.355-7(h)) by any
one or more officers or directors of any member of the SpinCo Group or by any other person or persons with the implicit or explicit permission of one or more of such officers or 

  
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directors regarding an acquisition of all or a significant portion of the SpinCo Capital Stock (and any predecessor); provided that no representation or warranty is made by SpinCo regarding any
“agreement, understanding, arrangement, substantial negotiations or discussions” (as such terms are defined in Treasury Regulations Section 1.355-7(h)) by any one or more officers or directors
of Parent. 
 Section 6.02    Restrictions on SpinCo. 

(a)    SpinCo shall not take or fail to take, or cause or permit any Affiliate of SpinCo to take or fail to take, any
action if such action or failure to act would be inconsistent with or cause to be untrue any statement, information, covenant or representation in a Ruling Request, Representation Letters or Tax Opinions/Rulings. SpinCo shall not take or fail to
take, or cause or permit any Affiliate of SpinCo to take or fail to take, any action if such action or failure to act would or reasonably could be expected to adversely affect, jeopardize or prevent (A) the
Tax-Free Status of the Contribution and the Distribution, taken together, or (B) the intended tax treatment of any Separation Transaction (other than a Separation Transaction described in clause (A))
as set forth in the Tax Opinions/Rulings (or if not set forth in the Tax Opinions/Rulings, in the Separation Step Plan). 

(b)    From the Distribution Date until the first Business Day after the Restriction Period, SpinCo shall
(i) maintain its status as a company engaged in an Active Trade or Business and (ii) not engage in any transaction that would or reasonably could result in it ceasing to be a company engaged in an Active Trade or Business. 

(c)    From the Distribution Date until the first Business Day after the Restriction Period, SpinCo shall not: 

(i)    enter into or permit to occur any Proposed Acquisition Transaction, or, to the extent SpinCo has
the right to prohibit any Proposed Acquisition Transaction, permit any Proposed Acquisition Transaction to occur; 

(ii)    merge or consolidate with any other Person, or liquidate or partially liquidate for U.S. federal
income Tax purposes, provided that this Section 6.02(c)(ii) shall not apply to mergers, consolidations, liquidations, or partial liquidations effected exclusively between or among Affiliates of SpinCo in existence as of the
date of this Agreement and which do not result in SpinCo (or any successor) ceasing to exist as a corporation for U.S. federal income Tax purposes; 

(iii)    in a single transaction or series of transactions sell or transfer 30% or more of the gross
assets of any Active Trade or Business or 30% or more of the consolidated gross assets of the SpinCo Group (such percentages to be measured based on fair market value as of the Distribution Date); 

(iv)    redeem or otherwise repurchase (directly or through an Affiliate of SpinCo) any SpinCo Capital
Stock; 

  
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 (v)    amend its certificate of incorporation (or other
organizational documents), or take any other action, whether through a stockholder vote or otherwise, affecting the voting rights of SpinCo Capital Stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock
into another class of SpinCo Capital Stock); 
 (vi)    cause or permit any ATB Entity to cease to
engage in an Active Trade or Business; or 
 (vii)    take any other action or actions (including any
action or transaction that would be reasonably likely to be inconsistent with any representation made in a Ruling Request, the Representation Letters or the Tax Opinions/Rulings) which in the aggregate (and taking into account any other transactions
described in this subparagraph (c)) would or reasonably could have the effect of causing or permitting one or more Persons (whether or not acting in concert) to acquire, directly or indirectly, stock representing a Fifty-Percent or Greater Interest
in SpinCo (or any successor) or otherwise jeopardize the Tax-Free Status of the Contribution and the Distribution, taken together, 

in each case, unless prior to taking any such action set forth in the foregoing clauses (i) through (vi), (A) SpinCo shall have requested that
Parent obtain a private letter ruling (including a supplemental ruling, if applicable) from the IRS (a “Post-Distribution Ruling”) in accordance with Sections 6.05(b) and (d) to the effect that such
transaction will not affect such Tax-Free Status, and Parent shall have received such a Post-Distribution Ruling in form and substance satisfactory to Parent in its reasonable discretion, (B) SpinCo shall
have provided Parent with an Unqualified Tax Opinion in form and substance satisfactory to Parent in its reasonable discretion (provided that Parent shall use reasonable efforts to timely make a determination as to whether an opinion is satisfactory
to Parent, and provided, further, that in determining whether an opinion is satisfactory, Parent may consider, among other factors, the appropriateness of any underlying assumptions, and any management representations used as a basis for the
Unqualified Tax Opinion) or (C) Parent shall have waived (which waiver may be withheld by Parent in its reasonable discretion) the requirement to obtain such Post-Distribution Ruling or Unqualified Tax Opinion. 

(d)    From the Distribution Date until the first Business Day after the one year period following the Distribution Date,
no member of the SpinCo Group (including the SpinCo Affiliated Group or Consolidated Mobile Corp.) shall be liquidated or merged for U.S. federal Income Tax purposes. 

Section 6.03    Restrictions on Parent. Parent agrees that it shall not take or fail to take, or cause or
permit any Affiliate of Parent to take or fail to take, any action if such action or failure to act would or reasonably could be inconsistent with or cause to be untrue any statement, information, covenant or representation in a Ruling Request, any
Representation Letters or Tax Opinions/Rulings. Parent shall not take or fail to take, or cause or permit any Affiliate of Parent to take or fail to take, any action that would or reasonably could be expected to adversely affect, jeopardize or
prevent (A) the Tax-Free Status of the Contribution and the Distribution, taken together, or (B) adversely affect, jeopardize or prevent the intended tax treatment of any Separation Transaction
(other than a Separation Transaction described in clause (A)) as set forth in the Tax Opinions/Rulings (or if not set forth in the Tax Opinions/Rulings, in the Separation Step Plan). 

  
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 Section 6.04    Procedures Regarding Post-Distribution Rulings
and Unqualified Tax Opinions. 
 (a)    If SpinCo determines that it desires to take one of the actions described in
clauses (i) through (vii) of Section 6.02(c) (a “Notified Action”), SpinCo shall notify Parent of this fact in writing. 

(b)    Post-Distribution Rulings or Unqualified Tax Opinions at SpinCo’s Request. Unless Parent shall have
waived the requirement to obtain such Post-Distribution Ruling or Unqualified Tax Opinion, upon the reasonable request of SpinCo pursuant to Section 6.02(c), Parent shall use commercially reasonable efforts in cooperating
with SpinCo and in seeking to obtain, as expeditiously as possible, a Post-Distribution Ruling from the IRS (and/or any other applicable Tax Authority) or an Unqualified Tax Opinion for the purpose of permitting SpinCo to take the Notified Action,
subject in all respects to the provisions of Section 6.02. Notwithstanding the foregoing, Parent shall not be required to file or cooperate in the filing of any request for a Post-Distribution Ruling under this
Section 6.04(b) unless SpinCo represents that (A) it has reviewed such request for a Post-Distribution Ruling, and (B) all statements, information and representations relating to any member of the SpinCo Group
contained in such request for a Post-Distribution Ruling are (subject to any qualifications therein) true, correct and complete. SpinCo shall reimburse Parent for all reasonable costs and expenses, including out-of-pocket expenses and expenses relating to the utilization of Parent personnel, incurred by the Parent Group in obtaining a Post-Distribution Ruling or Unqualified Tax Opinion requested by SpinCo within
ten (10) Business Days after receiving an invoice from Parent therefor. 
 (c)    Post-Distribution Rulings or
Unqualified Tax Opinions at Parent’s Request. Parent shall have the right to obtain a Post-Distribution Ruling or an Unqualified Tax Opinion at any time in its sole and absolute discretion. If Parent determines to obtain a Post-Distribution
Ruling or an Unqualified Tax Opinion, SpinCo shall (and shall cause each Affiliate of SpinCo to) cooperate with Parent and take any and all actions reasonably requested by Parent in connection with obtaining the Post-Distribution Ruling or
Unqualified Tax Opinion (including, without limitation, by making any representation or covenant or providing any materials or information requested by the IRS, any other applicable Tax Authority or a Tax Counsel; provided that SpinCo shall not be
required to make (or cause any Affiliate of SpinCo to make) any representation or covenant that is inconsistent with historical facts or as to future matters or events over which matters or events it has no control). Parent shall reimburse SpinCo
for all reasonable costs and expenses, including out-of-pocket expenses and expenses relating to the utilization of SpinCo personnel, incurred by the Parent Group in
connection with such cooperation within ten (10) Business Days after receiving an invoice from SpinCo therefor. 

(d)    Parent shall have sole and exclusive control over the process of obtaining any Post-Distribution Ruling, and only
Parent shall be permitted to apply for a Post-Distribution Ruling. In connection with obtaining a Post-Distribution Ruling, Parent shall (A) keep SpinCo informed in a timely manner of all material actions taken or proposed to be taken by Parent
in connection therewith; (B) (1) reasonably in advance of the submission of any request for any Post-Distribution Ruling provide SpinCo with a draft copy thereof; (2) reasonably consider SpinCo comments on such draft copy; and
(3) provide SpinCo with a 

  
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final copy of such Post-Distribution Ruling; and (C) provide SpinCo with notice reasonably in advance of, and SpinCo shall have the right to attend, any formally scheduled meetings with the
IRS or other applicable Tax Authority (subject to the approval of the IRS or such Tax Authority) that relate to such Post-Distribution Ruling. Neither SpinCo nor any Affiliate of SpinCo directly or indirectly controlled by SpinCo shall seek any
guidance from the IRS or any other Tax Authority (whether written, oral or otherwise) at any time concerning the Separation Transactions (including the impact of any transaction on the Separation Transactions). 

Section 6.05    Liability for Separation Tax Losses. 

(a)    Notwithstanding anything in this Agreement or the Separation and Distribution Agreement to the contrary (and in
each case regardless of whether a Post-Distribution Ruling, Unqualified Tax Opinion or waiver described in clause (C) of Section 6.02(c) may have been provided), subject to Section 6.05(c),
SpinCo shall be responsible for, and shall indemnify, defend, and hold harmless Parent and its Affiliates from and against, any Separation Tax Losses that are attributable to or result from any one or more of the following: (A) the acquisition
(other than pursuant to the Separation Transactions) of all or a portion of SpinCo’s and/or its Affiliates’ stock and/or assets by any means whatsoever by any Person, (B) any negotiations, understandings, agreements or arrangements by
SpinCo or any of its Affiliates with respect to transactions or events (including, without limitation, stock issuances, pursuant to the exercise of stock options or otherwise, option grants, capital contributions or acquisitions, or a series of such
transactions or events) that cause the Distribution to be treated as part of a plan pursuant to which one or more Persons acquire directly or indirectly a Fifty-Percent or Greater Interest in SpinCo (or any successor thereof), (C) any action or
failure to act by SpinCo after the Distribution (including, without limitation, any amendment to SpinCo’s certificate of incorporation (or other organizational documents), whether through a stockholder vote or otherwise) affecting the voting
rights of SpinCo Capital Stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock into another class of SpinCo Capital Stock), (D) any act or failure to act by SpinCo or any Affiliate of SpinCo described
in Section 6.02 (regardless of whether such act or failure to act may be covered by a Post-Distribution Ruling, Unqualified Tax Opinion or waiver described in clause (C) of Section 6.02(c)) or
(E) any breach by SpinCo of any of its agreements or representations set forth in Section 6.01. 

(b)    Notwithstanding anything in this Agreement or the Separation and Distribution Agreement to the contrary, subject
to Section 6.05(c), Parent shall be responsible for, and shall indemnify, defend, and hold harmless SpinCo and its Affiliates from and against, any Separation Tax Losses that are attributable to, or result from any one or
more of the following: (A) the acquisition of all or a portion of Parent’s and/or its Affiliates’ stock and/or its assets by any means whatsoever by any Person, (B) any negotiations, agreements or arrangements by Parent with
respect to transactions or events (including, without limitation, stock issuances, pursuant to the exercise of stock options or otherwise, option grants, capital contributions or acquisitions, or a series of such transactions or events) that cause
any of the Distribution to be treated as part of a plan pursuant to which one or more Persons acquire directly or indirectly stock of Parent (or any successor thereof) representing a Fifty-Percent or Greater Interest therein, or (C) any act or
failure to act by Parent or a member of the Parent 

  
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Group described in Section 6.03 or any breach by Parent of any of its agreements or representations set forth in Section 6.01(a). 

(c)    To the extent that any Separation Tax Loss reasonably could be subject to indemnity under both
Sections 6.05(a) and (b), responsibility for such Separation Tax Loss shall be shared by Parent and SpinCo according to relative fault as determined by Parent in good faith. 

Section 6.06    Payment of Separation Taxes. 

(a)    Calculation of Separation Taxes Owed. Parent shall calculate in good faith the amount of any Separation Tax
Losses for which SpinCo is responsible under Section 6.05. Such calculation shall be binding on SpinCo absent manifest error. 

(b)    Notification of Separation Taxes Owed. At least fifteen (15) Business Days prior to the date of
payment of any Separation Tax Losses, Parent shall notify SpinCo of the amount of any Separation Tax Losses for which SpinCo is responsible under Section 6.05. In connection with such notification, Parent shall make
available to SpinCo the portion of any Tax Return or other documentation and related workpapers that are relevant to the determination of the Separation Tax Losses attributable to SpinCo pursuant to Section 6.05. 

(c)    Payment of Separation Taxes Owed. 

(i)    At least ten (10) Business Days prior to the due date of payment of any Separation Tax Losses
with respect to which SpinCo has received notification pursuant to Section 6.06(b), SpinCo shall pay to Parent the amount attributable to the SpinCo Group as calculated by Parent pursuant to
Section 6.06(a). If Parent determines that it does not have a reasonable basis to file a Tax Return in a manner consistent with the Tax Opinions/Rulings, SpinCo shall pay the amount of Separation Tax Losses for which it is
responsible, as determined by Parent pursuant to Section 6.06(a) and reported to SpinCo pursuant to Section 6.06(b), at least ten (10) Business Days before such Tax Return is due (taking into
account extensions). 
 (ii)    With respect to all other Separation Tax Losses, SpinCo shall pay to
Parent the amount attributable to the SpinCo Group as calculated by Parent pursuant to Section 6.06(a) within five (5) Business Days of the receipt by SpinCo of notification of the amount due. 

(d)    Section 336(e) Election. In the event that Parent determines (in its sole discretion)
that a protective election under Section 336(e) of the Code (a “Section 336(e) Election”) shall be made with respect to the Distribution, SpinCo shall (and shall cause its relevant Affiliates
to) join with Parent (or its relevant Affiliate) in the making of that election and shall take any action reasonably requested by Parent or that is otherwise necessary to effect such election. 

  
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 ARTICLE VII 

ASSISTANCE AND COOPERATION 

Section 7.01    Assistance and Cooperation. 

(a)    The Companies shall cooperate (and cause their respective Affiliates to cooperate) with each other and with each
other’s representatives, including accounting firms and legal counsel, in connection with Tax matters relating to the Companies, including (i) preparing and filing Tax Returns, (ii) determining the liability for and amount of any
Taxes due (including estimated Taxes) or the right to and amount of any Refund or any Tax Benefit, in each case, pursuant to this Agreement or otherwise, (iii) examinations of Tax Returns, and (iv) any administrative or judicial proceeding
in respect of Taxes assessed or proposed to be assessed. Such cooperation shall include making available, upon reasonable notice, all information and documents in their possession relating to the other Company and its Affiliates as provided in
Article VIII. Each of the Companies shall also make available to the other, as reasonably requested and available, personnel (including employees and representatives of the Companies or their respective Affiliates)
responsible for preparing, maintaining and interpreting information and documents relevant to Taxes, and personnel reasonably required as witnesses or for purposes of providing information or documents in connection with any administrative or
judicial proceeding relating to Taxes. 
 (b)    Any information or documents provided under this
Article VII or Article VIII shall be kept confidential by the Company receiving the information or documents, except as may otherwise be necessary in connection with the filing of Tax Returns or in
connection with any administrative or judicial proceedings relating to Taxes. Notwithstanding any other provision in this Agreement to the contrary, (i) neither Parent nor any of its Affiliates shall be required to provide SpinCo or any of its
Affiliates or any other Person access to or copies of any information, documents or procedures (including the proceedings of any Tax Contest) other than information, documents or procedures that relate to SpinCo or any other member of the SpinCo
Group, the business or assets of SpinCo or any other member of the SpinCo Group and (ii) in no event shall either of the Companies or any of its respective Affiliates be required to provide the other Company or any of its respective Affiliates
or any other Person access to or copies of any information if such action could reasonably be expected to result in the waiver of any privilege. In addition, in the event that either Company determines that the provision of any information to the
other Company or its Affiliates could be commercially detrimental, violate any Law or agreement or waive any privilege, the parties shall use reasonable best efforts to permit compliance with its obligations under this
Article VII or Article VIII in a manner that avoids any such harm or consequence. 

Section 7.02    Tax Return Information. Each Company shall provide to the other Company information and
documents relating to its Group required by the other Company to prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be provided in such form as the Responsible Company reasonably
requests and in sufficient time for the Responsible Company to file such Tax Returns on a timely basis (but in no event later than sixty (60) days after such request). 

  
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 Section 7.03    Reliance by Parent. If any member of the
SpinCo Group supplies information to a member of the Parent Group in connection with Taxes and an officer of a member of the Parent Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such
information, then upon the written request of such member of the Parent Group identifying the information being so relied upon, the chief financial officer of SpinCo (or any officer of SpinCo as designated by the chief financial officer of SpinCo)
shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. SpinCo agrees to indemnify and hold harmless each member of the Parent Group and its
directors, officers and employees from and against any fine, penalty or other cost or expense of any kind attributable to a member of the SpinCo Group having supplied, pursuant to this Article VII, a member of the Parent
Group with inaccurate or incomplete information in connection with a Tax Liability. 
 Section 7.04    Reliance
by SpinCo. If any member of the Parent Group supplies information to a member of the SpinCo Group in connection with a Tax Liability and an officer of a member of the SpinCo Group signs a statement or other document under penalties of
perjury in reliance upon the accuracy of such information, then upon the written request of such member of the SpinCo Group identifying the information being so relied upon, the chief financial officer of Parent (or any officer of Parent as
designated by the chief financial officer of Parent) shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. Parent agrees to indemnify and hold
harmless each member of the SpinCo Group and its directors, officers and employees from and against any fine, penalty, or other cost or expense of any kind attributable to a member of the Parent Group having supplied, pursuant to this
Article VII, a member of the SpinCo Group with inaccurate or incomplete information in connection with a Tax Liability. 

ARTICLE VIII 
 TAX
RECORDS 
 Section 8.01    Retention of Tax Records. Each Company shall preserve and keep all Tax
Records (including emails and other digitally stored materials and related workpapers and other documentation) in its possession as of the Distribution Date or relating to Taxes of the Groups for
Pre-Distribution Tax Periods or Taxes or Tax matters that are the subject of this Agreement, in each case, for so long as the contents thereof may become material in the administration of any matter under the
Code or other applicable Law, but in any event until the later of (i) 90 days after the expiration of any applicable statutes of limitations (taking into account any extensions), or (ii) seven years after the Distribution Date (such later
date, the “Retention Date”). After the Retention Date, each Company may dispose of such Tax Records upon 90 days’ prior written notice to the other Company. If, prior to the Retention Date, a Company reasonably determines that
any Tax Records which it would otherwise be required to preserve and keep under this Article VIII are no longer material in the administration of any matter under the Code or other applicable Law and the other Company
agrees, then such first Company may dispose of such Tax Records upon 90 days’ prior notice to the other Company. Any notice of an intent to dispose given pursuant to this Section 8.01 shall include a list of the Tax
Records to be disposed of describing in reasonable detail each file, book or other 

  
 23 

 
record accumulation being disposed. The notified Company shall have the opportunity, at its cost, to copy or remove, within such 90-day period, all or any
part of such Tax Records, and the other Company will then dispose of the same Tax Records. 

Section 8.02    Access to Tax Records. The Companies and their respective Affiliates shall make available to
each other for inspection and copying during normal business hours upon reasonable notice all Tax Records to the extent reasonably required by the other Company in connection with the preparation of financial accounting statements, audits,
litigation, the preparation of Tax Returns or the resolution of items under this Agreement. 

Section 8.03    Preservation of Privilege. The parties hereto agree to (and to cause the applicable members of
their respective Groups to) cooperate and use commercially reasonable efforts to maintain privilege with respect to any documentation relating to Taxes existing prior to the Distribution Date or Separation Tax Losses to which privilege may
reasonably be asserted (any such documentation, “Privileged Documentation”), including by executing joint defense and/or common interest agreements where necessary or useful for this purpose. No member of the SpinCo Group shall
provide access to or copies of, or otherwise disclose to any Person, any Privileged Documentation without the prior written consent of Parent, such consent not to be unreasonably withheld, conditioned or delayed. No member of the Parent Group shall
provide access to or copies of or otherwise disclose to any Person any Privileged Documentation without the prior written consent of SpinCo, such consent not to be unreasonably withheld, conditioned or delayed. Notwithstanding any of the foregoing,
in the event that (x) any Governmental Authority requests, outside of normal working hours, that either Company (or any of its Affiliates) provide to such Governmental Authority access to or copies of or otherwise disclose any Privileged
Documentation, (y) immediate compliance with such request is required under applicable Law, and (z) such Company attempts in good faith to obtain the prior written consent of the other Company but is not able to do so, then such Company
shall be permitted to comply with such request by such Governmental Authority without obtaining the prior written consent of the other Company and shall as promptly as practicable inform the other Company of such request and the access and/or
disclosure provided pursuant thereto. 
 ARTICLE IX 

TAX CONTESTS 

Section 9.01    Notice. Each of the Companies shall provide prompt notice to the other Company of any written
communication from a Tax Authority regarding any pending or threatened audit, assessment or proceeding or other Tax Contest relating to Taxes, Refunds or other Tax Benefits for which it may be entitled to indemnification by the other Company
hereunder or for which it may be required to indemnify the other Company hereunder. Such notice shall include copies of the pertinent portion of any written communication from a Tax Authority and contain factual information (to the extent known)
describing any asserted Tax liability and/or other relevant Tax matters in reasonable detail. The failure of one Company to notify the other of such communication in accordance with the immediately preceding sentences shall not relieve such other
Company of any liability or obligation to pay such Tax or make indemnification payments under this Agreement, except to the extent that the failure timely to 

  
 24 

 
provide such notification actually prejudices the ability of such other Company to contest such Tax liability (or contest any determination in respect of any Refund or Tax Benefit) or increases
the amount of such Tax liability (or reduces the amount of such Refund or Tax Benefit). 

Section 9.02    Control of Tax Contests. 

(a)    Except as otherwise provided in paragraphs (b) and (c), Parent shall control, and have sole discretion in
handling, settling or contesting, any Tax Contest relating to any Joint Returns, as well as any Separate Returns that relate to a Pre-Distribution Tax Period or to a Straddle Period or other Tax Return if any
such Tax Return is related to Taxes for which Parent is responsible pursuant to Article II, or the Tax treatment of the Separation Transactions, provided that (x) Parent shall act in good faith in
connection with its control of any such Tax Contests and (y) SpinCo shall have the right at its sole cost and expense to participate in and advise on (including the opportunity to review and comment upon Parent’s communications with the
Tax Authority, which comments shall be incorporated upon the consent of Parent, not to be unreasonably withheld, delayed or conditioned) such items for which SpinCo would reasonably be expected to be liable under Article II
or Section 6.06 as a result of such Tax Contest. 
 (b)    Parent shall have exclusive
control over any Separation Related Tax Contest, including exclusive authority with respect to any settlement of such Tax Contest, subject to the following provisions of this Section 9.02(b). In the event of any Separation
Related Tax Contest as a result of which SpinCo could reasonably be expected (as determined in the sole discretion of Parent acting in good faith) to become liable for any Separation Tax Losses, (A) Parent shall keep SpinCo reasonably informed
in a timely manner of all significant developments in respect of such Tax Contest and all significant actions taken or proposed to be taken by Parent with respect to such Tax Contest, (B) Parent shall timely provide SpinCo with copies of any
written materials prepared, furnished or received in connection with such Tax Contest, (C) Parent shall consult with SpinCo reasonably in advance of taking any significant action in connection with such Tax Contest and (D) Parent shall
offer SpinCo a reasonable opportunity to comment before submitting any written materials prepared or furnished in connection with such Tax Contest. Notwithstanding anything in the preceding sentence to the contrary, the final determination of the
positions taken, including with respect to settlement or other disposition, in any Separation Related Tax Contest shall be made in the sole discretion of Parent and shall be final and not subject to the dispute resolution provisions of
Article XIII of this Agreement or Section 11.02 of the Separation and Distribution Agreement. 

(c)    Except as otherwise provided in paragraph (a) or (b), SpinCo shall have sole control over any Tax Contest
that relates to Separate Returns of the SpinCo Group for any Post-Distribution Tax Period. 

  
 25 

 ARTICLE X 

EFFECTIVE DATE; TERMINATION OF 

PRIOR INTERCOMPANY TAX ALLOCATION AGREEMENTS 

Section 10.01    This Agreement shall be effective as of the Effective Time. To the knowledge of the parties hereto,
there are no prior intercompany Tax allocation agreements or arrangements solely between or among Parent and/or any of its Subsidiaries, on the one hand, and SpinCo and/or any of its Subsidiaries, on the other hand and no termination of any such
arrangement or agreement, or any settlement of amounts owing in respect of any such arrangement or agreement should be required. To the extent that, contrary to the expectation of the parties, there is any such intercompany arrangement or agreement
in place as of immediately prior to the Effective Time, (i) such arrangement or agreement shall be deemed terminated as of the Effective Time, and (ii) amounts due under such agreements as of the date on which the Effective Time occurs
shall be settled as promptly as practicable. Upon such settlement, no further payments by or to Parent or any of its Subsidiaries or by or to SpinCo or any of its Subsidiaries with respect to such agreements shall be made, and all other rights and
obligations resulting from such agreements between the Companies and their Affiliates shall cease at such time. Any payments pursuant to such agreements shall be disregarded for purposes of computing amounts due under this Agreement. 

ARTICLE XI 

SURVIVAL OF OBLIGATIONS 

Section 11.01    The representations, warranties, covenants and agreements set forth in this Agreement shall be
unconditional and absolute and shall remain in effect without limitation as to time. 
 ARTICLE XII 

TREATMENT OF PAYMENTS; TAX GROSS-UP 

Section 12.01    Treatment of Tax Indemnity and Tax Benefit Payment. In the absence of any change in Tax
treatment under the Code or other applicable Law and except as otherwise agreed between the Companies or as otherwise required by applicable Law, for all Tax purposes, the Companies agree to treat, and to cause their respective Affiliates to treat,
any payment required by this Agreement or by the Separation and Distribution Agreement as a contribution by Parent to SpinCo or a distribution by SpinCo to Parent, as the case may be, occurring immediately prior to the Distribution (but only to the
extent the payment does not relate to a Tax allocated to the payor in accordance with Section 1552 of the Code or the Treasury Regulations thereunder or Treasury Regulations Section 1.1502-33(d) (or
under corresponding principles of other applicable Laws)) and any payment of interest or deductible Taxes, such as state Income Taxes, by or to a Tax Authority, as taxable or deductible, as the case may be, to the Company entitled under this
Agreement to retain such payment or required under this Agreement to make such payment. 

  
 26 

 Section 12.02    Tax
Gross-Up. If a Company incurs a Tax Liability as a result of its receipt of a payment pursuant to this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement, such payment shall be
appropriately adjusted so that the amount of such payment, reduced by the amount of all Income Taxes payable with respect to the receipt thereof (but taking into account all correlative Tax Benefits resulting from the payment of such Income Taxes),
shall equal the amount of the payment which the Company receiving such payment would otherwise be entitled to receive. 

ARTICLE XIII 

DISAGREEMENTS 

Section 13.01    Dispute Resolution. The Companies desire that collaboration will continue between them.
Accordingly, they will try, and they will cause their respective Group members to try, to resolve in good faith all disagreements regarding their respective rights and obligations under this Agreement, including any amendments hereto. In furtherance
thereof, in the event of any dispute or disagreement (a “Tax Advisor Dispute”) between any member of the Parent Group and any member of the SpinCo Group as to the interpretation of any provision of this Agreement or the performance
of obligations hereunder, the Companies shall negotiate in good faith to resolve the Tax Advisor Dispute. If, within thirty (30) Business Days such good faith negotiations do not resolve the Tax Advisor Dispute, then the matter will be referred
to such Tax Advisor as the Companies mutually agree. The Tax Advisor may, in its discretion, obtain the services of any third-party appraiser, accounting firm or consultant that the Tax Advisor deems necessary to assist it in resolving such
disagreement. The Tax Advisor shall resolve the Tax Advisor Dispute according to such procedures as the Tax Advisor deems advisable and shall furnish written notice to the Companies of its resolution of any such Tax Advisor Dispute as soon as
practicable, but in any event no later than 45 days after its acceptance of the matter for resolution. Any such resolution by the Tax Advisor shall be consistent with the terms of this Agreement, and if so consistent, shall be conclusive and binding
on the Companies. Following receipt of the Tax Advisor’s written notice to the Companies of its resolution of the Tax Advisor Dispute, the Companies shall each take or cause to be taken any action necessary to implement such resolution of the
Tax Advisor. In accordance with Article XIV, each Company shall pay its own fees and expenses (including the fees and expenses of its representatives) incurred in connection with the referral of the matter to the Tax
Advisor. All fees and expenses of the Tax Advisor in connection with such referral shall be shared equally by the Companies. 

Section 13.02    Injunctive Relief. Nothing in this Article XIII will prevent Parent
from seeking injunctive relief to enforce the procedures provided for in Section 13.01 if any delay resulting from the efforts to resolve the Tax Advisor Dispute through the Tax Advisor could result in serious and
irreparable injury to Parent. Notwithstanding anything to the contrary in this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement, Parent and SpinCo are the only members of their respective Groups entitled to commence a
dispute resolution procedure under this Agreement, and each of Parent and SpinCo will cause its respective Group members not to commence any dispute resolution procedure other than through such Company as provided in this
Article XIII. 

  
 27 

 ARTICLE XIV 

EXPENSES 

Section 14.01    Except as otherwise provided in this Agreement, each Company and its Affiliates shall bear their own
expenses incurred in connection with the preparation of Tax Returns, Tax Contests, and other matters related to Taxes under the provisions of this Agreement. 

ARTICLE XV 

MISCELLANEOUS 

Section 15.01    Counterparts; Entire Agreement; Corporate Power. 

(a)    This Agreement may be executed in one or more counterparts, all of which counterparts shall be considered one and
the same agreement, and shall become effective when one or more counterparts have been signed by each Company and delivered to the other Company. This Agreement may be executed by facsimile or PDF signature and scanned and exchanged by electronic
mail, and such facsimile or PDF signature or scanned and exchanged copies shall constitute an original for all purposes. 

(b)    This Agreement, the Separation and Distribution Agreement, the Ancillary Agreements and the Appendices, Exhibits
and Schedules hereto and thereto contain the entire agreement between the Companies with respect to the subject matter hereof and 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 Companies with respect to the subject matter hereof other than those set forth or referred to herein or therein. In the event of conflict or
inconsistency between the provisions of this Agreement, the Separation and Distribution Agreement, or any Ancillary Agreement, on the one hand, and the provisions of any Local Transfer Agreement, on the other hand, the provisions of this Agreement,
the Separation and Distribution Agreement and any such Ancillary Agreement shall prevail and remain in full force and effect; without limiting the foregoing, no Assets or Liabilities, other than SpinCo Assets and SpinCo Liabilities (in each case, as
defined in the Separation and Distribution Agreement), shall be transferred by Seller (as defined in the Local 

  
 28 

 
Transfer Agreements) or accepted by Buyer (as defined in the Local Transfer Agreements) under the Local Transfer Agreements notwithstanding anything to the contrary therein (including the
definition of SpinCo Assets and SpinCo Liabilities (in each case, as defined in the Local Transfer Agreements)). Each Company shall, and shall cause each of its Subsidiaries to, implement the provisions of and the transactions contemplated by the
Local Transfer Agreement in accordance with the immediately preceding sentence. 
 (c)    Parent represents on behalf
of itself and each other member of the Parent Group, and SpinCo represents on behalf of itself and each other member of the SpinCo 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 Agreement and to consummate the transactions contemplated hereby; and 

(ii)    this Agreement has been duly executed and delivered by it and constitutes a valid and binding
agreement of it enforceable in accordance with the terms thereof. 
 Section 15.02    Governing Law;
Jurisdiction. Any disputes relating to, arising out of or resulting from this Agreement, including to its execution, performance, or enforcement, shall be governed by, and construed in accordance with, the Laws of the State of Delaware,
regardless of the Laws that might otherwise govern under applicable principles of conflicts of Laws thereof. Each Company irrevocably consents to the exclusive jurisdiction, forum and venue of the Delaware Court of Chancery (and if the Delaware
Court of Chancery shall be unavailable, any Delaware State court or the federal court sitting in the State of Delaware) over any and all claims, disputes, controversies or disagreements between the Companies or any of their respective Affiliates,
successors and assigns under or related to this Agreement or any of the transactions contemplated hereby, including their execution, performance or enforcement, whether in contract, tort or otherwise. Each of the Companies hereby agrees that it
shall not assert, and shall hereby waive, any claim or right or defense that it is not subject to the jurisdiction of such courts, that the venue is improper, that the forum is inconvenient or any similar objection, claim or argument. Each Company
agrees that a final judgment in any legal proceeding resolved in accordance with Section 13.02, this Section 15.02, Section 15.03 and
Section 15.04 shall be conclusive and may be enforced in other jurisdictions by suit on the judgment or in any other manner provided by applicable Law. 

Section 15.03    Waiver of Jury Trial. EACH COMPANY HEREBY WAIVES ITS RIGHTS TO A JURY TRIAL OF ANY CLAIM OR
CAUSE OF ACTION RELATING TO, ARISING OUT OF OR RESULTING FROM THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY INCLUDING THEIR EXECUTION, PERFORMANCE OR ENFORCEMENT, WHETHER IN CONTRACT, TORT OR OTHERWISE. THE SCOPE OF THIS WAIVER IS INTENDED
TO BE ALL-ENCOMPASSING OF ANY AND ALL DISPUTES THAT MAY BE FILED IN ANY COURT AND THAT RELATE TO THE SUBJECT MATTER OF THIS TRANSACTION, INCLUDING CONTRACT CLAIMS, TORT CLAIMS (INCLUDING NEGLIGENCE), BREACH OF
DUTY CLAIMS AND ALL OTHER COMMON 

  
 29 

 
LAW AND STATUTORY CLAIMS. THIS SECTION HAS BEEN FULLY DISCUSSED BY EACH OF THE COMPANIES AND THESE PROVISIONS WILL NOT BE SUBJECT TO ANY EXCEPTIONS. 

Section 15.04    Specific Performance. Subject to Section 13.01 and
Section 13.02, in the event of any actual or threatened default in, or breach of, any of the terms, conditions and provisions of this Agreement by SpinCo, Parent shall have the right to specific performance and injunctive
or other equitable relief of its rights under this 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. SpinCo shall not oppose the granting of such relief on the
basis that money damages are an adequate remedy. SpinCo agrees that the remedies at Law for any breach or threatened breach hereof, including monetary damages, are inadequate compensation for any loss, and waives any defense in any action by Parent
for specific performance that a remedy at Law would be adequate. SpinCo also waives any requirements that Parent secure or post any bond or similar security with respect to such remedy. 

Section 15.05    Assignability. Neither this Agreement nor any of the rights, interests or obligations under
this Agreement shall be assigned, in whole or in part, by operation of Law or otherwise by either Company without the prior written consent of the other Company. Any purported assignment without such consent shall be void. Subject to the preceding
sentences, this Agreement will be binding upon, inure to the benefit of, and be enforceable by, the Companies and their respective successors and assigns (including, but not limited to, any successor of Parent or SpinCo succeeding to the Tax
Attributes of either under Section 381 of the Code). Notwithstanding the foregoing, if any Company (or any of its successors or permitted assigns) (a) shall enter into a consolidation or merger transaction in which such Company is not the
surviving entity and the surviving entity acquires or assumes all or substantially all of such Company’s Assets, or (b) shall transfer all or substantially all of such Company’s Assets to any Person, then, in each such case, the
assigning Company (or its successors or permitted assigns, as applicable) shall ensure that the assignee or successor-in-interest expressly assumes in writing all of the
obligations of the assigning Company under this Agreement, and the assigning Company shall not be required to seek consent, but shall provide written notice and evidence of such assignment, assumption or succession to the non-assigning Company. No assignment permitted by this Section 15.05 shall release the assigning Company from liability for the full performance of its obligations under this Agreement.

 Section 15.06    Third-Party Beneficiaries. Except for the indemnification rights under this Agreement of
any indemnified party in its capacity as such, (a) the provisions of this Agreement are solely for the benefit of the Companies and are not intended to confer upon any Person except the Companies any rights or remedies hereunder and
(b) there are no third-party beneficiaries of this Agreement and this Agreement shall not provide any third person with any remedy, claim, liability, reimbursement, cause of action or other right in excess of those existing without reference to
this Agreement. 
 Section 15.07    Notices. All notices or other communications under this Agreement shall
be in writing and shall be deemed to be duly given when (a) delivered in person, (b) on the date received, if sent by a nationally recognized delivery or courier service, (c) upon 

  
 30 

 
written confirmation of receipt after transmittal by electronic mail or (d) upon the earlier of confirmed receipt or the fifth (5th)
Business Day following the date of mailing if sent by registered or certified mail, return receipt requested, postage prepaid and addressed as follows: 
  

					
		 	If to Parent, to:
		
		 	 Nuance Communications, Inc.

1 Wayside Road

		 	 Burlington, MA 01803

		 	 Attn:
	  	 Wendy Cassity, EVP and Chief Legal Officer

Steven Okpych, Vice President, Corporate Tax

		
		 	with a copy to:
		
		 	 Paul, Weiss, Rifkind, Wharton & Garrison LLP

1285 Avenue of the Americas

		 	 New York, NY 10019-6064

		 	 Attn:
	  	Jeffrey B. Samuels
		 		  	Scott A. Barshay
		 		  	Steven J. Williams
		 	 email:
	  	jsamuels@paulweiss.com
		 		  	sbarshay@paulweiss.com
		 		  	swilliams@paulweiss.com
		 	 Facsimile:
212-492-0582

		
		 	If to SpinCo, to:
		
		 	 Cerence Inc.

15 Wayside Road

		 	 Burlington, MA 01803

		 	 Attn:
	  	 Leanne Fitzgerald, General Counsel
 James
Haggerty, Senior Tax Director

  
 31 

 Either Company may, by notice to the other Company, change the address and identity of the
Person to which such notices and copies of such notices are to be given. Each Company agrees that nothing in this Agreement shall affect the other Company’s right to serve process in any other manner permitted by Law (including pursuant to the
rules for foreign service of process authorized by the Hague Convention). 
 Section 15.08    Severability.
If any provision of this 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, so long as the
economic or legal substance of the transactions contemplated hereby is not affected in any manner materially adverse to either Company. Upon any such determination, any such provision, to the extent determined to be invalid, void or unenforceable,
shall be deemed replaced by a provision that such court determines is valid and enforceable and that comes closest to expressing the intention of the invalid, void or unenforceable provision. 

Section 15.09    Headings. The article, section and paragraph headings contained in this Agreement, including
in the table of contents of this Agreement, are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. 

Section 15.10    Waivers of Default. No failure or delay of any Company (or the applicable member of its
Group) in exercising any right or remedy under this Agreement, any other Ancillary Agreement or the Separation and Distribution Agreement shall operate as a waiver thereof, nor shall any single or partial exercise of any such right or power, or any
abandonment or discontinuance of steps to enforce such right or power, or any course of conduct, preclude any other or further exercise thereof or the exercise of any other right or power. Waiver by any Company of any default by the other Company of
any provision of this Agreement shall not be deemed a waiver by the waiving Company of any subsequent or other default. 

Section 15.11    Amendments. No provisions of this Agreement shall be deemed waived, amended, supplemented or
modified by a Company, unless such waiver, amendment, 

  
 32 

 
supplement or modification is (a) in writing and signed by the authorized representative of each Company or (b) necessary (as determined in the sole discretion of Parent acting in good
faith) to preserve the Tax-Free Status of the Contribution and the Distribution, taken together. 

Section 15.12    Further Action. The parties hereto shall execute and deliver all documents, provide all
information, and take or refrain from taking any action as may be necessary or appropriate to achieve the purposes of this Agreement, including the execution and delivery to the other parties and their Affiliates and representatives of such powers
of attorney or other authorizing documentation as is reasonably necessary or appropriate in connection with Tax Contests (or portions thereof) under the control of such other parties in accordance with Article IX. 

Section 15.13    Interpretation. Words in the singular shall be held to include the plural and vice versa and
words of one gender shall be held to include the other gender as the context requires. The terms “hereof,” “herein,” “herewith” and words of similar import, unless otherwise stated, shall be construed to refer to this
Agreement as a whole (including all of the schedules hereto) and not to any particular provision of this Agreement. Article, Section or Schedule references are to the articles, sections and schedules of or to this Agreement unless otherwise
specified. Any definition of or reference to any agreement, instrument or other document herein (including any reference herein to this Agreement) shall, unless otherwise stated, be construed as referring to such agreement, instrument or other
document as from time to time amended, supplemented or otherwise modified (subject to any restrictions on such amendments, supplements or modifications set forth therein, including in Section 15.11 above). The word
“including” and words of similar import when used in this Agreement shall mean “including, without limitation,” unless the context otherwise requires or unless otherwise specified. The word “or” shall not be exclusive.
The word “extent” in the phrase “to the extent” shall mean the degree to which a subject or other thing extends, and such phrase shall not mean simply “if.” All references to “$” or dollar amounts are to the
lawful currency of the United States of America. Any reference to any federal, state, local or non-U.S. statute or Law shall be deemed to also refer to all rules and regulations promulgated thereunder, in each
case as amended from time to time, unless the context otherwise requires. References to a Person also refer to its predecessors and permitted successors and assigns. In the event that an ambiguity or question of intent or interpretation arises, this
Agreement shall be construed as if drafted jointly by the Companies, and no presumption or burden of proof shall arise favoring or disfavoring either Company by virtue of the authorship of any provisions hereof. 

  
 33 

 IN WITNESS WHEREOF, the Companies have caused this Tax Matters Agreement to be executed by
their duly authorized representatives. 
  

			
	NUANCE COMMUNICATIONS, INC.
		
	By:	 	
                     
                                        

		 	Name:
		 	Title:
	
	CERENCE INC.
		
	By:	 	
                     
                                        

		 	Name:
		 	Title:

  
 [Signature Page –
Tax Matters Agreement]

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