Document:

EX-10.28

 Exhibit 10.28 

TAX MATTERS AGREEMENT 
 by
and among 
 REYNOLDS GROUP HOLDINGS LIMITED, 

REYNOLDS GROUP HOLDINGS INC. 
 and

 GRAHAM PACKAGING COMPANY INC. 

Dated as of [    ], 2020 

 TABLE OF CONTENTS 

 
  

 

							
	 	  	 	  	PAGE	 
	 Section 1.
	  	Definitions	  	 	1	 
	 Section 2.
	  	Sole Tax Sharing Agreement	  	 	6	 
	 Section 3.
	  	Allocation of Taxes	  	 	7	 
	 Section 4.
	  	Preparation and Filing of Tax Returns	  	 	8	 
	 Section 5.
	  	Apportionment of Earnings and Profits and Tax Attributes	  	 	10	 
	 Section 6.
	  	Utilization of Tax Attributes	  	 	10	 
	 Section 7.
	  	Certain Representations and Covenants	  	 	13	 
	 Section 8.
	  	Indemnities	  	 	16	 
	 Section 9.
	  	Payments	  	 	18	 
	 Section 10.
	  	Actions by the Group	  	 	18	 
	 Section 11.
	  	Communication and Cooperation	  	 	19	 
	 Section 12.
	  	Audits and Contest	  	 	20	 
	 Section 13.
	  	Costs and Expenses	  	 	21	 
	 Section 14.
	  	Effectiveness; Termination and Survival	  	 	21	 
	 Section 15.
	  	Dispute Resolution	  	 	21	 
	 Section 16.
	  	Authorization, Etc.	  	 	21	 
	 Section 17.
	  	Change in Tax Law	  	 	22	 
	 Section 18.
	  	Principles	  	 	22	 
	 Section 19.
	  	Governing Law	  	 	22	 

  
 i 

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT (the “Agreement”) is entered into as of [    ], 2020 by and among Reynolds
Group Holdings Limited, a New Zealand limited company (“RGHL”), Reynolds Group Holdings Inc., a Delaware corporation (“RGHI”) and Graham Packaging Company Inc., a Delaware corporation (“GPC”). 

WITNESSETH: 
 WHEREAS, pursuant
to the Tax laws of various jurisdictions, certain members of the GPC Group presently file certain Tax Returns on an affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the
Code) with certain members of the RGHL Group; 
 WHEREAS, RGHL, RGHI and GPC have entered into a Transaction Implementation Agreement, dated
as of the date hereof, as amended, modified or supplemented from time to time (the “Transaction Implementation Agreement”), pursuant to which the parties will effect certain transactions, including the
Pre-Distribution Transactions, the First Distribution, and the Second Distribution; 
 WHEREAS, RGHL
and GPC entered into a tax sharing agreement on [    ], 2020 (the “Tax Sharing Agreement”) setting forth their agreement with respect to certain tax matters for period (or portions thereof) beginning on or after
January 1, 2020 (the “TSA Effective Date”); 
 WHEREAS, RGHL, RGHI and GPC desire to set forth their agreement on the
rights and obligations of RGHL, RGHI, GPC and the members of the RGHL Group, the RGHI Group and the GPC Group respectively, with respect to certain tax matters and replace the Tax Sharing Agreement with this Agreement for all purposes; and 

NOW, THEREFORE, in consideration of the mutual covenants and agreements hereinafter set forth, the parties agree as follows: 

Section 1. Definitions. 

(a) For the purposes of this Agreement the following terms shall have the following meanings:
 
 “Affiliate” means, with respect to any Person, any other Person directly or indirectly controlling, controlled
by, or under common control with such specified Person. For purposes of determining whether a Person is an Affiliate, the term “control” shall mean the possession, directly or indirectly, of the power to direct or cause the direction of
the management and policies of a Person, whether through ownership of securities, contract or otherwise, provided, however that, from and after the Second Distribution, no member of the RGHL Group shall be deemed to be an Affiliate of any member of
the GPC Group, and no member of the GPC Group shall be deemed to be an Affiliate of any member of the RGHL Group or the RGHI Group. 

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

“Applicable Law” means, with respect to any Person, any federal, state, county, municipal, local, multinational or foreign
statute, treaty, law, common law, ordinance, rule, regulation, order, writ, injunction, judicial decision, decree, permit or other legally binding requirement of any Governmental Authority applicable to such Person or any of its respective
properties, assets, officers, directors, employees, consultants or agents (in connection with such officer’s, director’s, employee’s, consultant’s or agent’s activities on behalf of such Person). 

“Business Day” shall mean a day, other than a Saturday, Sunday or other day on which commercial banks in New York, New York
are authorized or required by law to close. 
 “Code” means the Internal Revenue Code of 1986, as amended. 

“Combined Group” means any group that filed or was required to file (or will file or be required to file) a Tax Return on an
affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) that includes at least one member of the RGHL Group and at least one member of the GPC Group. 

“Combined Tax Return” means a Tax Return filed (or to be filed) for a Combined Group. 

“Combined Tax Return (RGHI)” means any Combined Tax Return that does not include any member of the RGHL Group that is not
also a member of the RGHI Group. 
 “Combined Tax Return (RGHL)” means any Combined Tax Return that is not a Combined Tax
Return (RGHI). 
 “Company” means RGHL, RGHI or GPC (or the appropriate member of each of their respective Groups), as
appropriate. 
 “Continuing Arrangements” means the agreements listed on Schedule A. 

“Distribution Date” means the date on which the First Distribution and Second Distribution are consummated. 

“Distribution Taxes” means any Taxes incurred as a result of the failure of the Intended
Tax-Free Treatment of the First Distribution or the Second Distribution. 

“Distributions” means the First Distribution and the Second Distribution. 

“Due Date” has the meaning set forth in Section 9(a). 

“Equity Interests” means any stock or other securities treated as equity for Tax purposes, options, warrants, rights,
convertible debt, or any other instrument or security that affords any Person the right, whether conditional or otherwise, to acquire stock or to be paid an amount determined by reference to the value of stock. 

  
 2 

 “Escheat Payment” means any payment required to be made to a Governmental
Authority pursuant to an abandoned property, escheat or similar law. 
 “Final Determination” means (i) a decision,
judgment, decree, or other order by any court of competent jurisdiction, which has become final, (ii) any final determination of liability in respect of a Tax that, under Applicable Law, is not subject to further appeal, review or modification
through proceedings or otherwise, or (iii) the payment of any Tax by any member of the RGHL Group or any member of the GPC Group, whichever is responsible for payment of such Tax under Applicable Law, with respect to any item disallowed or
adjusted by a Taxing Authority; provided, that the provisions of Section 12 hereof have been complied with, or, if such section is inapplicable, that the Company responsible under this Agreement for such Tax is notified by the Company
paying such Tax that it has determined that no action should be taken to recoup such disallowed item, and the other Company agrees with such determination. 

“First Distribution” means the distribution by RGHI of all of the common stock of GPC to its shareholder. 

“First Distribution Effective Time” means the time when the First Distribution occurs. 

“Governmental Authority” means any multinational, foreign, domestic, federal, territorial, state or local governmental
authority, quasi-governmental authority, instrumentality, court, government or self-regulatory organization, commission, tribunal or organization or any regulatory, administrative or other agency, or any political or other subdivision, department or
branch of any of the foregoing. 
 “GPC” has the meaning set forth in the preamble. 

“GPC Business” means the Graham Packaging business operated by the GPC Group, as described in the RGHL Annual Report for the
fiscal year ended December 31, 2019. 
 “GPC Carried Item” means any Tax Attribute of the GPC Group that may or
must be carried from one Taxable period to another prior Taxable period, or carried from one Taxable period to another subsequent Taxable period, under the Code or other Applicable Law. 

“GPC Common Stock” means the common stock, par value $0.01 per share, of GPC. 

“GPC Disqualifying Action” means: 

(a) any action (or the failure to take any action) by any member of the GPC Group after the First Distribution Effective Time (including
entering into any agreement, understanding or arrangement or any negotiations with respect to any transaction or series of transactions), 

(b) any event (or series of events) after the First Distribution Effective Time involving the capital stock of GPC or any assets of any member
of the GPC Group, and 

  
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 (c) any breach by any member of the GPC Group after the First Distribution Effective Time of
any representation, warranty or covenant made by GPC in this Agreement, in each case, that would affect the Intended Tax-Free Treatment; provided, however, that the term “GPC
Disqualifying Action” shall not include any action required to be taken pursuant to any Transaction Document or that is undertaken pursuant to the Pre-Distribution Transactions, the First Distribution or
the Second Distribution. 
 “GPC Separate Tax Return” means any Tax Return (other than a Combined Tax Return) that
is required to be filed by, or with respect to, any member of the GPC Group. 
 “Group” (i) with respect to RGHI, RGHI and
its subsidiaries (other than GPC and its subsidiaries), (ii) with respect to RGHL, RGHL and its subsidiaries (other than GPC and its subsidiaries) and (iii) with respect to GPC, GPC and its subsidiaries. 

“Indemnifying Party” means the party from which another party is entitled to seek indemnification pursuant to the provisions
of Section 8. 
 “Indemnitee” means the party which is entitled to seek indemnification from another party pursuant to
the provisions of Section 8. 
 “Intended Tax-Free Treatment” means the
qualification of (i) the First Distribution (a) as a distribution described in Section 355(a) of the Code, (b) as a transaction in which the stock distributed thereby is “qualified property” for purposes of
Section 355(c) of the Code and (c) as a transaction in which RGHI, GPC and RGHL recognize no income or gain for U.S. federal income tax purposes pursuant to Sections 355 of the Code, other than, in the case of RGHI and GPC, any
intercompany items or excess loss accounts taken into account pursuant to the Treasury Regulations promulgated pursuant to Section 1502 of the Code and (ii) the Second Distribution (a) as a distribution described in
Section 355(a) of the Code, (b) as a transaction in which the stock distributed thereby is “qualified property” for purposes of Section 355(c) of the Code and (c) as a transaction in which RGHL, GPC and PFL recognize no
income or gain for U.S. federal income tax purposes pursuant to Sections 355 of the Code. 
 “IRS” means the United States
Internal Revenue Service. 
 “Past Practices” has the meaning set forth in Section 4(c)(i). 

“Person” has the meaning set forth in Section 7701(a)(1) of the Code. 

“PFL” means Packaging Finance Limited, a New Zealand limited company. 

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

“Post-TSA Period” means any Taxable period (or portion thereof) beginning after the
TSA Effective Date. 
 “Pre-Distribution Period” means any Taxable period (or
portion thereof) ending on or before the Distribution Date. 

  
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 “Pre-TSA Period” means any Taxable
period (or portion thereof) ending on or before the TSA Effective Date. 
 “Pre-Distribution
Transactions” means the transactions undertaken prior to the First Distribution but in connection with the Distributions and described in the Project Gazelle Graham Packing Company Inc. Spin-Off step
plan, dated [●] 2020. 
 “RGHI” has the meaning set forth in the preamble. 

“RGHI Separate Tax Return” means any Tax Return (other than a Combined Tax Return) that is required to be filed by, or with
respect to, solely members of the RGHI Group. 
 “RGHL” has the meaning set forth in the preamble. 

“RGHL Separate Tax Return” means any Tax Return (other than a Combined Tax Return or an RGHI Separate Tax Return) that is
required to be filed by, or with respect to, a member of the RGHL Group. 
 “Second Distribution” means the distribution by
RGHL of all of the common stock of GPC to its shareholder. 
 “Separate Tax Return” means any (i) RGHI Separate Tax
Return, (ii) RGHL Separate Tax Return or (iii) GPC Separate Tax Return. 
 “Tax” (and the correlative meaning,
“Taxes,” “Taxing” and “Taxable”) means (i) any tax, including any net income, gross income, gross receipts, recapture, alternative or add-on minimum,
sales, use, business and occupation, value-added, trade, goods and services, ad valorem, franchise, profits, net wealth, license, business royalty, withholding, payroll, employment, capital, excise, transfer, recording, severance, stamp, occupation,
premium, property, asset, real estate acquisition, environmental, custom duty, impost, obligation, assessment, levy, tariff or other tax, governmental fee or other like assessment or charge of any kind whatsoever (including, but not limited to, any
Escheat Payment), together with any interest and any penalty, addition to tax or additional amount imposed by a Taxing Authority; or (ii) any liability of any member of the RGHL Group or the GPC Group for the payment of any amounts described in
clause (i) as a result of any express or implied obligation to indemnify any other Person. 
 “Tax Arbiter” has the
meaning set forth in Section 15. 
 “Tax Attribute” means a net operating loss, net capital loss, unused investment
credit, unused foreign tax credit, excess charitable contribution, unused general business credit, alternative minimum tax credit or any other Tax Item that could reduce a Tax liability. 

“Tax Benefit” means any refund, credit, offset or other reduction in
otherwise required Tax payments. 
 “Tax Benefit Recipient” has the meaning set forth in Section 6(e). 

  
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 “Tax Counsel” means Davis Polk & Wardwell LLP. 

“Tax Item” means any item of income, gain, loss, deduction, credit, recapture of credit or any other item that can increase
or decrease Taxes paid or payable. 
 “Tax Opinion” means an opinion of Tax Counsel as to certain aspects of the Intended
Tax Treatment. 
 “Tax Proceeding” means any Tax audit, dispute, examination, contest, litigation, arbitration, action,
suits, claim, cause of action, review, inquiry, assessment, hearing, complaint, demand, investigation or proceeding (whether administrative, judicial or contractual). 

“Tax Representation Letters” means the representations provided by each of (i) RGHL (on behalf of itself and the RGHL
Group), (ii) GPC (on behalf of itself and the GPC Group) and (iii) Mr. Graeme Hart (on behalf of himself, PFL and any Affiliate of Mr. Graeme Hart or PFL) to Tax Counsel in connection with the rendering by Tax Counsel of the Tax
Opinion. 
 “Tax Return” means any Tax return, statement, report, form, election, bill, certificate, claim or surrender
(including estimated Tax returns and reports, extension requests and forms, and information returns and reports), or statement or other document or written information filed or required to be filed with any Taxing Authority, including any amendment
thereof, appendix, schedule or attachment thereto. 
 “Taxing Authority” means any Governmental Authority (domestic or
foreign), including, without limitation, any state, municipality, political subdivision or governmental agency, responsible for the imposition, assessment, administration, collection, enforcement or determination of any Tax. 

“Transaction Implementation Agreement” has the meaning set forth in the recitals. 

“Transaction Documents” means this Agreement, the Transaction Implementation Agreement (and documents referred to therein)
and the Continuing Arrangements. 
 (b) Any term used in this Agreement which is not defined in this Agreement shall, to the extent the
context requires, have the meaning assigned to it in the Code or the applicable Treasury Regulations thereunder (as interpreted in administrative pronouncements and judicial decisions) or in comparable provisions of Applicable Law. 

Section 2. Sole Tax Sharing Agreement. Any and all existing Tax sharing agreements or arrangements, written or unwritten, between
any member of the RGHL Group, on the one hand, and any member of the GPC Group, on the other hand, if not previously terminated, shall be terminated as of the Distribution Date without any further action by the parties thereto (including, for the
avoidance of doubt, the Tax Sharing Agreement). Following the Distribution Date, no member of the GPC Group or the RGHL Group shall have any further rights or liabilities thereunder, this Agreement shall be the sole Tax sharing agreement between the
members of the GPC Group on the one hand, and the members of the RGHL Group, on the other hand; provided, however, that this Section 2 shall not apply to agreements entered into in the ordinary course of business the primary subject matter of
which is not related to Taxes. 

  
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 Section 3. Allocation of Taxes. 

(a) General Allocation Principles. This Section 3 shall govern the allocation of taxes for purposes of Sections 4, 7 and 9 of this
Agreement. Except as provided in Section 3(b) all Taxes shall be allocated as follows: 
 (i) Allocation of Taxes
Reflected on Combined Tax Returns.  
 (A) RGHI shall be allocated all Taxes reported, or required to be reported, on any
Combined Tax Return (RGHI) and RGHL shall be allocated all Taxes reported, or required to be reported, on any Combined Tax Return (RGHL), in each case, other than those Taxes allocated to GPC pursuant to Section 3(a)(i)(B). 

(B) GPC shall be allocated all Taxes reported, or required to be reported, on any Combined Tax Return that are attributable to
the GPC Group or the GPC Business for any Post-TSA Period, as reasonably determined by RGHL on a pro forma GPC Group consolidated return prepared (A) including only Tax Items of members of the GPC Group
that were included in the relevant Combined Tax Return, (B) except as provided in (D) hereof, using all elections, accounting methods and conventions used on the relevant Combined Tax Return for such period, (C) applying the highest
statutory marginal corporate income Tax rate in effect for such period and (D) assuming that the GPC Group elects not to carry back any net operating losses. 

(ii) Allocation of Taxes Reflected on Separate Tax Returns. 

(A) RGHI Separate Tax Returns. RGHI shall be allocated all Taxes reported, or required to be reported, on an RGHI
Separate Tax Return. 
 (B) RGHL Separate Tax Returns. RGHL shall be allocated all Taxes reported, or required to be
reported, on an RGHL Separate Tax Return. 
 (C) GPC Separate Tax Returns. RGHI shall be allocated all Taxes reported,
or required to be reported, on a GPC Separate Tax Return for a Pre-TSA Period. GPC shall be allocated all Taxes reported, or required to be reported, on a GPC Separate Tax Return for a Post-TSA Period. 
 (iii) Taxes Not Reported on Tax Returns. 

(A) RGHI Taxes. RGHI shall be allocated any Tax attributable to any member of the RGHI Group that is not required to be
reported on a Tax Return. 

  
 7 

 (B) RGHL Taxes. RGHL shall be allocated any Tax attributable to any
member of the RGHL Group (other than a member of the RGHI Group) that is not required to be reported on a Tax Return. 
 (C)
GPC Taxes. GPC shall be allocated all Taxes for a Post-TSA Period attributable to any member of the GPC Group that is not required to be reported on a Tax Return. RGHI shall be allocated all Taxes for a
Pre-TSA Period attributable to any member of the GPC Group that is not required to be reported on a Tax Return. 

(b) Distribution Taxes. Notwithstanding any other provision in this Section 3, any Taxes for which GPC is required to
indemnify a member of the RGHL Group under Section 8(a)(ii) or (iii) shall be allocated to GPC. 
 Section 4. Preparation
and Filing of Tax Returns. 
 (a) Responsibility for Preparing Returns. 

(i) RGHL Prepared Returns. The RGHL Group shall prepare, or cause to be prepared, all (i) Combined Tax Returns,
(ii) RGHL Separate Tax Returns, (iii) RGHI Separate Tax Returns and (iv) GPC Separate Tax Returns for Pre-TSA Periods. 

(ii) GPC Prepared Returns. GPC shall prepare, or cause to be prepared, all GPC Separate Tax Returns to be filed after
the date hereof for Post-TSA Periods. 
 (b) Cooperation. 

(i) Determination of Responsible Party. RGHL, in consultation with GPC, shall determine (A) whether a Combined Tax
Return is required to be filed under Applicable Law and (B) the Person required to file any Combined Tax Return or Separate Tax Return under Applicable Law. To the extent permitted by law, such determination shall be consistent with past
practice. 
 (ii) Provision of Information. GPC shall maintain (or cause to be maintained) all information
relating to the GPC Group necessary for RGHL to prepare (or cause to be prepared) any Tax Return that RGHL is responsible for preparing under Section 4(a)(i) and shall provide to RGHL all such information. RGHL shall maintain (or cause to be
maintained) all information relating to the RGHL Group that is necessary for GPC to prepare any Tax Return that GPC is responsible for preparing under Section 4(a)(ii) and shall provide to GPC all such information. 

(iii) Right to Review Certain Combined Tax Returns. If a member of the GPC Group is required under Applicable Law to
file any Combined Tax Return, RGHL shall submit a draft of such Tax Return to GPC reasonably in advance of the applicable filing deadline. GPC shall have the right to review such Tax Return, and to submit to RGHL any reasonable changes to the
portions of such Tax Return that relate to the GPC Group or the GPC Business promptly, and in no event later than five (5) days prior to the due 

  
 8 

 
date for the filing of such Tax Return. RGHL shall modify such portion of such Tax Return to include any reasonable comments, provided that RGHL shall consider GPC’s comments in good faith
but shall not be required to accept any comments with respect to Combined Tax Returns that relate to a Pre-Distribution Period. 

(c) Special Rules Relating to the Preparation of Tax Returns. 

(i) General Rule. Except as provided in this Section 4(c)(i), any Combined Tax Return related to a Pre-Distribution Period shall be prepared (A) in accordance with past practices, accounting methods, elections or conventions (“Past Practices”) with respect to such Tax Return, and
(B) to the extent any items, methods or positions are not covered by Past Practices, in accordance with reasonable Tax accounting practices selected by RGHL. 

(ii) Consistency with Intended Tax-Free Treatment. All Tax Returns that include
any member of the RGHL Group or any member of the GPC Group shall be prepared in a manner that is consistent with the Intended Tax-Free Treatment. 

(iii) GPC Separate Tax Returns. With respect to any GPC Separate Tax Return for which GPC is responsible pursuant to
this Agreement, GPC and the other members of the GPC Group shall include such Tax Items in such GPC Separate Tax Return in a manner that is consistent with the inclusion of such Tax Items in any related Tax Return for which RGHL is responsible to
the extent such Tax Items are allocated in accordance with this Agreement. 
 (iv) Election to File Combined Tax
Returns. RGHL shall have the sole discretion to cause any Combined Tax Return to be filed if the filing of such Tax Return is elective under Applicable Law. Each member of the relevant Combined Group shall execute and file all applicable
consents, elections and other documents as may be required, appropriate or otherwise requested by RGHL in connection with the filing of such Combined Tax Returns. 

(d) Payment of Taxes. Each of RGHL, RGHI and GPC shall pay (or cause to be paid) to the proper Taxing Authority the Tax shown as due on
any Tax Return which a member of its respective Group is required to file under Applicable Law. If any member of the RGHL Group or the RGHI Group is required to make a payment to a Taxing Authority for Taxes allocated to GPC under Section 3,
GPC shall pay the amount of such Taxes to such member of the relevant Group in accordance with Section 8 and Section 9. If any member of the GPC Group is required to make a payment to a Taxing Authority for Taxes allocated to
RGHL or RGHI under Section 3, RGHL or RGHI (as the case may be) shall pay the amount of such Taxes to GPC in accordance with Section 8 and Section 9. 

  
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 Section 5. Apportionment of Earnings and Profits and Tax Attributes.  
 (a) Tax Attributes arising in a Pre-Distribution
Period will be allocated to (and the benefits and burdens of such Tax Attributes will inure to) the members of the RGHL Group and the members of the GPC Group in accordance with RGHI’s (and, where applicable, RGHL’s) historical practice
(including historical methodologies for making corporate allocations), the Code, Treasury Regulations, and any applicable state, local and foreign law, as determined by RGHL in its sole discretion. 

(b) RGHL shall in good faith advise GPC as soon as reasonably practicable after the close of the relevant Taxable period in which the First
Distribution occurs in writing of the portion, if any, of any earnings and profits, Tax Attributes, tax basis, overall foreign loss or other consolidated, combined or unitary attribute which RGHL determines shall be allocated or apportioned to the
members of the GPC Group under Applicable Law. All members of the GPC Group shall prepare all Tax Returns in accordance with such written notice. In the event of an adjustment to earnings and profits, any Tax Attributes, tax basis, overall foreign
loss or other consolidated, combined or unitary attribute determined by RGHL, RGHL shall promptly notify GPC in writing of such adjustment. For the avoidance of doubt, RGHL shall not be liable to any member of the GPC Group for any failure of any
determination under this Section 5(b) to be accurate under Applicable Law, provided such determination was made in good faith. 
 (c)
Except as otherwise provided herein, to the extent that the amount of any earnings and profits, Tax Attributes, tax basis, overall foreign loss or other consolidated, combined or unitary attribute allocated to members of the RGHL Group or the GPC
Group pursuant to Section 5(b) is later reduced or increased by a Taxing Authority or as a result of a Tax Proceeding, such reduction or increase shall be allocated to the Company to which such earnings and profits, Tax Attributes, tax basis,
overall foreign loss or other consolidated, combined or unitary attribute was allocated pursuant to this Section 5, as determined by RGHL in good faith. 

Section 6. Utilization of Tax Attributes. 

(a) Amended Returns. Any amended Tax Return or claim for a refund with respect to any member of the GPC Group may be made (i) by
GPC if for a Post-TSA Period and (ii) by RGHL if for a Pre-TSA Period. 

(b) RGHL Discretion. RGHL shall be entitled to determine in its sole discretion whether to (x) file or to cause to be filed any
claim for a refund or adjustment of Taxes with respect to any Combined Tax Return in order to claim in any Pre-Distribution Period any GPC Carried Item, (y) make or cause to be made any available
elections to waive the right to claim in any Pre-Distribution Period, with respect to any Combined Tax Return, any GPC Carried Item, and (z) make or cause to be made any affirmative election to claim in
any Pre-Distribution Period any GPC Carried Item. Subject to Section 6(c), GPC shall submit a written request to RGHL in order to seek RGHL’s consent with respect to any of the actions described in
this Section 6(b).
 (c) GPC Carrybacks to Combined Tax Returns. 

(i) Each member of the GPC Group shall elect, to the extent permitted by Applicable Law, to forgo the right to carry back any
GPC Carried Item from a Post-Distribution Period to any Combined Tax Return in respect of a Pre-Distribution Period, except to the extent that (i) a member of the GPC Group determines that it is required
by Applicable Law to carry back a GPC Carried Item to a Tax Return in respect of a Pre-

  
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Distribution Period, in which case it shall notify RGHL in writing of such determination at least 90 days prior to filing the Tax Return on which such carryback will be reflected or
(ii) RGHL consents to such carryback. If RGHL disagrees with any determination made by a member of the GPC Group in respect of clause (i) of the preceding sentence, the parties shall resolve their disagreement pursuant to the procedures
set forth in Section 15. RGHL shall consider in good faith any request by GPC to carry back a GPC Carried Item; provided, that RGHL shall have no obligation to consent to any carryback that would reasonably be expected to result in a Tax
refund to the GPC Group that does not exceed $500,000. 
 (ii) If a member of the GPC Group incurs a loss in respect of any
Combined Tax Return in a Post-TSA Period, then GPC shall record a current income tax benefit and receive a refund from RGHI in an amount equal to the amount the GPC Group would have been entitled to receive
had it filed a separate United States federal income tax return. The refund shall be made to GPC within thirty business days following the date its United States federal income tax return (including estimated taxes) would have been due but only to
the extent that (A) the Combined Group is entitled to receive a refund in respect of such loss or (B) the GPC Group previously paid RGHI for use of a loss in respect of GPC Group income pursuant to the TSA or this Agreement. If the GPC
Group would not be entitled to a current refund, GPC shall still be compensated for its tax loss if the RGHL Group utilizes the loss to reduce the Combined Group’s current tax liability on any Combined Tax Return (including estimated tax
payments). Any such refund shall be made by RGHI to GPC within thirty (30) business days following the date GPC’s United States federal income tax return (including estimated taxes) would have been due, regardless of whether the Combined
Group receives a refund. 
 (iii) If any credits generated by a member of the GPC Group reduce the Combined Group’s
current tax liability on any Combined Tax Return, such credits shall reduce the GPC Group’s respective obligations for the contribution of Taxes due under Section 4(d). If the credits cannot be utilized by the GPC Group, GPC shall be
compensated by RGHI for such credits if the RGHL Group utilizes the credits to reduce the Combined Group’s current tax liability. Such payment shall be made within thirty (30) business days following the date GPC’s United States
federal income tax return (including estimated taxes) would have been due. 
 (iv) If the RGHL Group’s use of a loss or
credit that is compensated for under this Section is subsequently adjusted pursuant to an audit or other proceeding with a Taxing Authority, (A) if the result of such adjustment is a disallowance of, or reduction in the amount of, such
previously claimed credit or loss, GPC shall return to RGHI a corresponding portion of the payment made for the use of such loss or credit and (B) if the result of such adjustment is an increased benefit to the RGHL Group, RGHI shall pay an
additional amount to GPC in respect of the additional benefit received pursuant to an adjustment. 

  
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 (d) RGHL Group Losses and Credits. 

(i) If a loss attributable to the RGHL Group reduces the Combined Group’s current tax liability on any Combined Tax Return
(including estimated tax payments) by reducing the income attributable to the GPC Group in a Post-TSA Period, the GPC Group shall compensate RGHI in an amount equal to the amount of such reduction in tax
liability. Any such payment shall be made by GPC to RGHI within thirty (30) business days following the date RGHI’s United States federal income tax return (including estimated taxes) would have been due, regardless of whether the Combined
Group receives a refund. Any loss compensated pursuant to this Section shall not otherwise be taken into account under this Agreement. 

(ii) If any credits generated by a member of the RGHL Group reduce the Combined Group’s current tax liability on any
Combined Tax Return (including estimated tax payments) by reducing the income attributable to the GPC Group in a Post-TSA Period, GPC shall compensate RGHI in an amount equal to the amount of such reduction in
tax liability. 
 (iii) If income attributable to the GPC Group or the relevant loss or credit of the RGHL Group is
subsequently adjusted pursuant to an audit or other proceeding with a Taxing Authority, the Parties shall make appropriate payments as necessary to reflect the amount that would have been owed, if any, by GPC to the RGHL Group if the adjusted amount
of income or loss or credit had been utilized in the calculations required under this Section 6. 
 (e) Tax Benefits. 

(i) With respect to Tax Benefits not taken into account pursuant to Section 6(c) or (d): 

(A) the RGHL Group shall be entitled to Tax Benefits (including, in the case of any refund received, any interest thereon
actually received) received by any member of the RGHL Group or any member of the GPC Group, other than any Tax Benefits (or any amounts in respect of Tax Benefits) described in Section 6(e)(i)(B); and 

(B) GPC shall be entitled to Tax Benefits (including, in the case of any refund received, any interest thereon actually
received) received by any member of the RGHL Group or any member of the GPC Group with respect to any Tax allocated to a member of the GPC Group under this Agreement. 

(ii) To the extent a Tax Benefit has not already been taken into account under this Agreement and compensated for under
Section 6(c) or (d), a Company receiving (or realizing) a Tax Benefit to which another Company is entitled hereunder (a “Tax Benefit Recipient”) shall pay over the amount of such Tax Benefit (including interest received from
the relevant Taxing Authority, but net of any Taxes imposed with respect to such Tax Benefit and any other reasonable costs) within thirty (30) days of receipt thereof (or from the due date for payment of any Tax reduced thereby); provided,
however, that the other Company, upon the request of such Tax Benefit Recipient, shall repay the amount paid to the other Company (plus any penalties, interest or other charges imposed by the relevant Taxing Authority) in the event that, as a
result of a subsequent Final Determination, a Tax Benefit that gave rise to such payment is subsequently disallowed. 

  
 12 

 Section 7. Certain Representations and Covenants. 

(a) Representations. 

(i) GPC represents to RGHI and RGHL that as of the Distribution Date, there is no plan or intention for GPC or any member of
the GPC Group: 
 (A) to liquidate, merge or otherwise terminate GPC or to merge or consolidate any member of the GPC Group
with any other Person subsequent to the Distributions, except for any transaction that is solely among members of the GPC Group; 

(B) to sell, transfer, convey or otherwise dispose of any material asset of any member of the GPC Group, except in the ordinary
course of business; 
 (C) to take or fail to take any action in a manner that is inconsistent with the written information
and representations furnished by GPC to Tax Counsel in connection with the Tax Representation Letters or Tax Opinion; 
 (D)
to repurchase stock of GPC; 
 (E) to take or fail to take any action in a manner that management of GPC knows, or should
know, is reasonably likely to contravene any agreement with a Taxing Authority entered into prior to the Distribution Date to which any member of the GPC Group is a party; or 

(F) to enter into any negotiations, agreements, or arrangements with respect to transactions or events (including stock
issuances, pursuant to the exercise of options or otherwise, option grants, the adoption of, or authorization of shares under, a stock option plan, capital contributions, or acquisitions, but not including the Distributions) that could reasonably be
expected to cause either of the Distributions to be treated as part of a plan (within the meaning of Section 355(e) of the Code) pursuant to which one or more Persons acquire directly or indirectly GPC stock representing a 50% or greater
interest within the meaning of Section 355(d)(4) of the Code. 
 (b) Covenants. 

(i) GPC shall not, and shall not permit any other member of the GPC Group to, take or fail to take any action that constitutes
an GPC Disqualifying Action. 

  
 13 

 (ii) GPC shall not, and shall not permit any other member of the GPC Group
to, take or fail to take any action that is inconsistent with the information and representations furnished by GPC to Tax Counsel in connection with the Tax Representation Letters or Tax Opinion; 

(iii) GPC shall not, and shall not permit any other member of the GPC Group to, take or fail to take any action that management
of GPC knows, or should know, is reasonably likely to contravene any agreement with a Taxing Authority entered into prior to the Distribution Date to which any member of the GPC Group or the RGHL Group is a party;

(iv) For the one-year period following the Distribution Date, GPC shall not, and shall
not permit (I) any other member of the GPC Group, (II) any officer or director of a member of the GPC Group, or (III) any person with the implicit or explicit permission of GPC or any person described in clauses (I) or (II), to
enter into any discussions or other communications with any underwriter or investment bank relating to any secondary offering of shares of GPC. 

(v) During the two-year period following the Distribution Date: 

(A) GPC shall (I) continue, independently and with its separate employees, the active conduct of the GPC Business for
purposes of Section 355(b)(2) of the Code and (II) not engage in any transaction that would result in it ceasing to be a company engaged in the GPC Business for purposes of Section 355(b)(2) of the Code, taking into account
Section 355(b)(3) of the Code for purposes of each of clauses (I) and (II); 
 (B) GPC shall not repurchase stock
of GPC in a manner contrary to the requirements of Section 4.05(1)(b) of IRS Revenue Procedure 96-30 (as in effect prior to the amendment of such Revenue Procedure by IRS Revenue Procedure 2003-48) or inconsistent with any representations made by GPC to Tax Counsel in connection with the Tax Representation Letters; 

(C) GPC shall not, and shall not agree to, merge, consolidate, amalgamate or otherwise participate in an acquisition
transaction with any other Person (other than a merger in which GPC is the surviving entity and in connection with which no Equity Interest is issued by any Person); 

(D) GPC shall not, and shall not permit any other member of the GPC Group to, or to agree to, sell or otherwise issue to any
Person any Equity Interests of GPC or of any other member of the GPC Group (other than sales or issuances of Equity Interests of a member of the GPC Group (other than GPC) to another member of the GPC Group); provided, however, that
(I) GPC may issue its common stock in a public offering as described under Section 7(c)(i) below, (II) GPC may issue Equity Interests to the extent such issuances 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) and (III) GPC may issue Equity
Interests not otherwise described in clauses (I) or (II) hereof to the extent such issuances do not exceed, in the aggregate, 1% of the GPC stock then outstanding; 

  
 14 

 (E) GPC shall not, and shall not permit any other member of the GPC Group to
(I) solicit any Person to make a tender offer for, or otherwise acquire or sell, the Equity Interests of GPC, (II) participate in or support any unsolicited tender offer for, or other acquisition, issuance or disposition of, the Equity
Interests of GPC, or (III) approve or otherwise permit any proposed business combination or any acquisition of GPC; 

(F) GPC shall not, and shall not permit any other member of the GPC Group to, 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 the Equity Interests of GPC (including, without limitation, through the conversion of one class of Equity Interests
of GPC into another class of Equity Interests of GPC). 
 (vi) GPC shall not take or fail to take, or permit any other member
of the GPC Group to take or fail to take, any action which prevents or could reasonably be expected to result in Tax treatment that is inconsistent with the Intended Tax-Free Treatment. 

(c) GPC Covenants Exceptions. Notwithstanding the provisions of Section 7(b), GPC and the other members of the GPC Group may: 

(i) effect an issuance of shares of GPC common stock by GPC in one or more primary public offerings not to exceed, in the
aggregate, 45% of the then-outstanding stock of GPC; 
 (ii) pay cash to acquire assets in arm’s length transactions,
engage in transactions that are disregarded for U.S. federal tax purposes, and make mandatory or optional repayments or prepayments of indebtedness; 

(iii) take any action required under the Transaction Documents; and 

(iv) in the case of any other action that would reasonably be expected to be inconsistent with the covenants contained in
Section 7(b), if either: 
 (A) GPC notifies RGHL of its proposal to take such action and GPC and RGHL obtain a ruling
from the IRS to the effect that such action will not affect the Intended Tax-Free Treatment; provided, that GPC agrees in writing to bear any expenses associated with obtaining such a ruling and; provided,
further, that the GPC Group shall not be relieved of any liability under Section 8(a) of this Agreement by reason of seeking or having obtained such a ruling; or 

  
 15 

 (B) GPC notifies RGHL of its proposal to take such action and obtains an
opinion of counsel (A) from a Tax advisor recognized as an expert in federal income Tax matters and acceptable to RGHL in its sole discretion, (B) on which RGHL may rely and (C) to the effect that such action “should” not
affect the Intended Tax-Free Treatment, unless GPC obtains the prior written consent of RGHL waiving the requirement that GPC obtain such tax opinion, such consent not to be unreasonably conditioned, delayed
or withheld; provided, that the GPC Group shall not be relieved of any liability under Section 8(a) of this Agreement by reason of having obtained such an opinion or receiving such RGHL consent; and provided, further, that
the parties agree that the incurrence or possible incurrence of any liability (current or contingent) arising as a result of such action, whether or not such liability is described in the preceding proviso, shall not (absent extraordinary
circumstances) form a reasonable basis for RGHL to withhold such consent if GPC agrees to indemnify the RGHL Group in full against such liability. 

Section 8. Indemnities. 

(a) GPC Indemnity to RGHL Group. GPC will indemnify each member of the RGHL Group against, and hold them harmless, without duplication,
from: 
 (i) any Taxes allocated to the GPC Group pursuant to Section 3; 

(ii) any Taxes (including Distribution Taxes) attributable to a breach, after the Distribution Effective Time, by GPC or any
other member of the GPC Group of any representation or covenant contained in this Agreement; 
 (iii) any Taxes (including
Distribution Taxes) attributable to a GPC Disqualifying Action (including Distribution Taxes) resulting from any action for which the conditions set forth in Section 7(c)(iv) are satisfied; and 

(iv) all liabilities, costs, expenses (including, without limitation, reasonable expenses of investigation and attorneys’
fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax liability or damage described in (i), (ii), (iii), or (iv) including those incurred in
the contest in good faith in appropriate proceedings relating to the imposition, assessment or assertion of any such Tax, liability or damage. 

(b) RGHL and RGHI Indemnities to GPC Group. 

(i) Except in the case of any liabilities described in Section 8(a) or Section 8(b)(ii), RGHL will indemnify
each member of the GPC Group against, and hold them harmless, without duplication, from: 
 (A) any Taxes allocated to the
RGHL Group pursuant to Section 3; and 

  
 16 

 (B) all liabilities, costs, expenses (including, without limitation,
reasonable expenses of investigation and attorneys’ fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax liability or damage described in
(A), including those incurred in the contest in good faith in appropriate proceedings relating to the imposition, assessment or assertion of any such Tax, liability or damage; 

(ii) Except in the case of any liabilities described in Section 8(a), RGHI will indemnify each member of the GPC
Group against, and hold them harmless, without duplication, from: 
 (A) any Taxes allocated to the RGHI Group pursuant to
Section 3; and 
 (B) all liabilities, costs, expenses (including, without limitation, reasonable expenses of
investigation and attorneys’ fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax liability or damage described in (A), including those
incurred in the contest in good faith in appropriate proceedings relating to the imposition, assessment or assertion of any such Tax, liability or damage. 

(c) Discharge of Indemnity. RGHL, RGHI, GPC and the members of their respective Groups shall discharge their obligations under
Section 8(a) or Section 8(b) hereof, respectively, by paying the relevant amount in accordance with Section 9, within five Business Days of demand therefor or, to the extent such amount is required to be paid to a Taxing Authority
prior to the expiration of such five Business Days, at least two Business Days prior to the date by which the demanding party is required to pay the related Tax liability. Any such demand shall include a statement showing the amount due under
Section 8(a) or Section 8(b), as the case may be. Notwithstanding the foregoing, if any member of the GPC Group or any member of the RGHL Group disputes in good faith the fact or the amount of its obligation under Section 8(a) or
Section 8(b), then no payment of the amount in dispute shall be required until any such good faith dispute is resolved in accordance with Section 15 hereof; provided, however, that any amount not paid within five Business
Days of demand therefor shall bear interest as provided in Section 9. 
 (d) Tax Benefits. If an indemnification obligation of
any Indemnifying Party under this Section 8 arises in respect of an adjustment that makes allowable to an Indemnitee any Tax Benefit which would not, but for such adjustment, be allowable, then any such indemnification obligation shall be an
amount equal to (i) the amount otherwise due but for this Section 8(d), minus (ii) the reduction in actual cash Taxes payable by the Indemnitee in the taxable year such indemnification obligation arises, determined on a “with and
without” basis. 

  
 17 

 Section 9. Payments. 

(a) Timing. All payments to be made under this Agreement (excluding, for the avoidance of doubt, any payments to a Taxing Authority
described herein) shall be made in immediately available funds. Except as otherwise provided, all such payments will be due thirty Business Days after the receipt of notice of such payment or, where no notice is required, thirty Business Days after
the fixing of liability or the resolution of a dispute (the “Due Date”). Payments shall be deemed made when received. Any payment that is not made on or before the Due Date shall bear interest at the rate equal to the
“prime” rate as published on such Due Date in the Wall Street Journal, Eastern Edition, for the period from and including the date immediately following the Due Date through and including the date of payment. 

(b) Payors and Payees. With respect to any payment required to be made under this Agreement, (i) if such payment is required to be
made by a member of the GPC Group, such payment shall be made to RGHI (or a member of the RGHI Group designated, by written notice to GPC, by RGHI) and (ii) if such payment is required to be made by a member of the RGHL Group, RGHL shall have
the right to designate, by written notice to GPC, which member of the RGHL Group will make such payment. 
 (c) Treatment of Payments.
To the extent permitted by Applicable Law, 
 (i) any payment made by GPC or any member of the GPC Group to RGHI or any
member of the RGHI Group pursuant to this Agreement (other than in respect of Taxes allocated to RGHI in respect of a Post-Distribution Period) shall be treated by the parties hereto for all Tax purposes as a distribution by GPC to RGHI immediately
prior to the First Distribution; 
 (ii) any payment made by RGHI or any member of the RGHI Group to GPC or any member of the
GPC Group pursuant to this Agreement (other than in respect of Taxes allocated to RGHI in respect of a Post-Distribution Period) or the Transaction Implementation Agreement shall be treated by the parties hereto for all Tax purposes as a capital
contribution from RGHI to GPC immediately prior to the First Distribution; 
 (iii) any payment made by RGHL or any member of
the RGHL Group (other than any member of the RGHI Group) to GPC or any member of the GPC Group pursuant to this Agreement (other than in respect of Taxes allocated to RGHL in respect of a Post-Distribution Period) shall be treated by the parties
hereto for all Tax purposes as a capital contribution by RGHL to GPC immediately prior to the Second Distribution; and 

(iv) in the event that a Taxing Authority asserts that a party’s treatment of a payment described in this
Section 9(c) should be other than as required herein, such party shall use its reasonable best efforts to contest such assertion in a manner consistent with Section 12 of this Agreement. 

(d) No Duplicative Payment. It is intended that the provisions of this Agreement shall not result in a duplicative payment of any amount
required to be paid under the Transaction Implementation Agreement or any other Transaction Document, and this Agreement shall be construed accordingly. 

Section 10. Actions by the Group. RGHL or GPC, as the case may be, shall cause each member of the RGHL Group or the GPC Group,
respectively, to perform the obligations required under this Agreement. 

  
 18 

 Section 11. Communication and Cooperation. 

(a) Consult and Cooperate. RGHL and GPC shall consult and cooperate (and shall cause each other member of their respective Groups to
consult and cooperate) fully at such time and to the extent reasonably requested by the other party in connection with all matters subject to this Agreement. Such cooperation shall include, without limitation: 

(i) the retention, and provision on reasonable request, of any and all information including all books, records, documentation
or other information pertaining to Tax matters relating to the GPC Group (or, in the case of any Tax Return of the RGHL Group, the portion of such return that relates to Taxes for which the GPC Group may be liable pursuant to this Agreement), any
necessary explanations of information, and access to personnel, until one year after the expiration of the applicable statute of limitation (giving effect to any extension, waiver or mitigation thereof); 

(ii) the execution of any document that may be necessary (including to give effect to Section 12) or helpful in connection
with any required Tax Return or in connection with any audit, proceeding, suit or action; and 
 (iii) the use of the
parties’ commercially reasonable efforts to obtain any documentation from a Governmental Authority or a third party that may be necessary or helpful in connection with the foregoing. 

(b) Provide Information. Except as set forth in Section 12, RGHL and GPC shall keep each other reasonably informed with respect to
any material development relating to the matters subject to this Agreement. 
 (c) Tax Attribute Matters. RGHL and GPC shall promptly
advise each other with respect to any proposed Tax adjustments that are the subject of an audit or investigation, or are the subject of any proceeding or litigation, and that may affect any Tax liability or any Tax Attribute (including, but not
limited to, basis in an asset or the amount of earnings and profits) of any member of the GPC Group or any member of the RGHL Group, respectively. 

(d) Confidentiality and Privileged Information. Any information or documents provided under this Agreement shall be kept confidential by
the party receiving the information or documents, except as may otherwise be necessary in connection with the filing of required Tax Returns or in connection with any audit, proceeding, suit or action. Without limiting the foregoing (and
notwithstanding any other provision of this Agreement or any other agreement), (i) no member of the RGHL Group or GPC Group, respectively, shall be required to provide any member of the GPC Group or RGHL Group, respectively, or any other Person
access to or copies of any information or procedures other than information or procedures that relate solely to GPC, the business or assets of any member of the GPC Group, or matters for which GPC or RGHL Group, respectively, has an obligation to
indemnify under this Agreement, and (ii) in no event shall any member of the RGHL Group or the GPC Group, respectively, be required to provide any member of the GPC Group or RGHL Group, respectively, 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. Notwithstanding the foregoing, in the event that RGHL or GPC, 

  
 19 

 
respectively, determines that the provision of any information to any member of the GPC Group or RGHL Group, respectively, could be commercially detrimental or violate any law or agreement to
which RGHL or GPC, respectively, is bound, RGHL or GPC, respectively, shall not be required to comply with the foregoing terms of this Section 11(d) except to the extent that it is able, using commercially reasonable efforts, to do so while
avoiding such harm or consequence (and shall promptly provide notice to RGHL or GPC, to the extent such access to or copies of any information is provided to a Person other than a member of the RGHL Group or GPC Group (as applicable)). 

Section 12. Audits and Contest. 

(a) Notice. Each of RGHL or GPC shall promptly notify the other in writing upon the receipt of any notice of Tax Proceeding from the
relevant Taxing Authority that may affect the liability of any member of the GPC Group or the RGHL Group, respectively, for Taxes under Applicable Law or this Agreement; provided, that a party’s right to indemnification under this
Agreement shall not be limited in any way by a failure to so notify, except to the extent that the indemnifying party is prejudiced by such failure 

(b) Control. In the case of any Tax Proceeding with respect to a Tax Return other than a Combined Tax Return, the Party having the
liability for the Tax pursuant to Section 3 hereof shall have the sole responsibility and right to control the prosecution of such Tax Proceeding, including the exclusive right to communicate with agents of the applicable Taxing Authority and
to control, resolve, settle, or agree to any deficiency, claim, or adjustment proposed, asserted, or assessed in connection with or as a result of such Tax Proceeding. Notwithstanding anything in this Agreement to the contrary but subject to
Section 12(d), RGHL shall have the right to control all matters relating to any Tax Return, or any Tax Proceeding, with respect to any Tax matters of a Combined Group or any member of a Combined Group (as such). RGHL shall have absolute
discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any Tax matter described in the preceding sentence; provided, however, that to the extent that any Tax Proceeding relating to such a
Tax matter is reasonably likely to give rise to an indemnity obligation of GPC under Section 8 hereof, (i) RGHL shall keep GPC informed of all material developments and events relating to any such Tax Proceeding described in this proviso
and (ii) at its own cost and expense, GPC shall have the right to participate in (but not to control) the defense of any such Tax Proceeding. 

(c) GPC Assumption of Control; Non-Distribution Taxes. If RGHL determines that the resolution of
any matter pursuant to a Tax Proceeding (other than a Tax Proceeding relating to Distribution Taxes) is reasonably likely to have an adverse effect on the GPC Group with respect to any Post-Distribution Period, RGHL, in its sole discretion, may
permit GPC to elect to assume control over the disposition of such matter at GPC’s sole cost and expense; provided, however, that if GPC so elects, it will (i) be responsible for the payment of any liability arising from the
disposition of such matter notwithstanding any other provision of this Agreement to the contrary and (ii) indemnify each member of the RGHL Group for any increase in a liability and any reduction of a Tax asset of such member of the RGHL Group
arising from such matter. 

  
 20 

 (d) GPC Participation; Distribution Taxes. RGHL shall have the right to control any
Tax Proceeding relating to Distribution Taxes; provided, that RGHL shall keep GPC fully informed of all material developments and shall permit GPC (at its own cost and expense) a reasonable opportunity to participate in (but not to control)
the defense of the matter. 
 Section 13. Costs and Expenses. Except as expressly set forth in this Agreement, each party
shall bear its own costs and expenses incurred pursuant to this Agreement. For purposes of this Agreement, costs and expenses shall include, but not be limited to, reasonable attorneys’ fees, accountants’ fees and other related
professional fees and disbursements. For the avoidance of doubt, unless otherwise specifically provided in the Transaction Documents, all liabilities, costs and expenses incurred in connection with this Agreement by or on behalf of GPC or any member
of the GPC Group in any Pre-Distribution Period shall be the responsibility of RGHI and shall be assumed in full by RGHI. 

Section 14. Effectiveness; Termination and Survival. Except as expressly set forth in this Agreement, as between RGHI and GPC,
this Agreement shall become effective upon the consummation of the First Distribution, and as between RGHL and GPC, this Agreement shall become effective upon the consummation of the Second Distribution. All rights and obligations arising hereunder
shall survive until they are fully effectuated or performed; provided that, notwithstanding anything in this Agreement to the contrary, this Agreement shall remain in effect and its provisions shall survive for one year after the full period
of all applicable statutes of limitation (giving effect to any extension, waiver or mitigation thereof) and, with respect to any claim hereunder initiated prior to the end of such period, until such claim has been satisfied or otherwise resolved.

 Section 15. Dispute Resolution. In the event of any dispute relating to this Agreement, the parties shall work together in
good faith to resolve such dispute within 30 days. In the event that such dispute is not resolved, upon written notice by a party after such 30-day period, the matter shall be referred to a U.S. Tax counsel or
other Tax advisor of recognized national standing (the “Tax Arbiter”) that will be jointly chosen by the disputing parties; provided, however, that, if such parties do not agree on the selection of the Tax Arbiter after five
(5) days of good faith negotiation, the Tax Arbiter shall consist of a panel of three U.S. Tax counsel or other Tax advisor of recognized national standing with one member chosen by RGHL, one member chosen by GPC, and a third member chosen by
mutual agreement of the other members within the following ten (10)-day period. Each decision of a panel Tax Arbiter shall be made by majority vote of the members. The Tax Arbiter may, in its discretion,
obtain the services of any third party necessary to assist it in resolving the dispute. The Tax Arbiter shall furnish written notice to the parties to the dispute of its resolution of the dispute as soon as practicable, but in any event no later
than ninety (90) days after acceptance of the matter for resolution. Any such resolution by the Tax Arbiter shall be binding on the parties, and the parties shall take, or cause to be taken, any action necessary to implement such resolution.
All fees and expenses of the Tax Arbiter shall be shared equally by the parties to the dispute. 
 Section 16. Authorization, Etc.
Each of the parties hereto hereby represents and warrants that it has the power and authority to execute, deliver and perform this Agreement, that this Agreement has been duly authorized by all necessary corporate action on the part of such
party, that this Agreement constitutes a legal, valid and binding obligation of each such party, and that the execution, delivery and performance of this Agreement by such party does not contravene or conflict with any provision or law or of its
charter or bylaws or any agreement, instrument or order binding on such party. 

  
 21 

 Section 17. Change in Tax Law. Any reference to a provision of the Code,
Treasury Regulations or any other Applicable Law shall include a reference to any applicable successor provision of the Code, Treasury Regulations or other Applicable Law. 

Section 18. Principles. This Agreement is intended to calculate and allocate certain Tax liabilities of the members of the GPC
Group and the members of the RGHL Group to GPC and RGHL (and their respective Groups), and any situation or circumstance concerning such calculation and allocation that is not specifically contemplated by this Agreement shall be dealt with in a
manner consistent with the underlying principles of calculation and allocation in this Agreement. 
 Section 19. Governing Law.
This Agreement, and any claim, suit, action or proceeding in any way arising out of or relating to this Agreement, the negotiation, execution or performance of this Agreement, or the transactions contemplated hereby (whether in law or in equity, and
whether in contract or in tort or otherwise), shall be governed by and enforced pursuant to the laws of the State of Delaware. 
 [SIGNATURE
PAGE FOLLOWS] 

  
 22 

 IN WITNESS WHEREOF, the parties have executed and delivered this Agreement as of the day and
year first written above. 
  

			
	REYNOLDS GROUP HOLDINGS LIMITED
		
	By:	 	  

	Name:	 	Thomas Degnan
	Title:	 	Director
	
	REYNOLDS GROUP HOLDINGS INC.
		
	By:	 	  

	Name:	 	Joseph Doyle
	Title:	 	Director
	
	GRAHAM PACKAGING COMPANY INC.
		
	By:	 	
                    

	Name:	 	[    ]
	Title:	 	Director

 SIGNATURE PAGE TO TAX MATTERS AGREEMENT 

 SCHEDULE A 

  
 1EX-10.29

 Exhibit 10.29 

TRANSITION SERVICES AGREEMENT 

TRANSITION SERVICES AGREEMENT (the “Agreement”) dated as of August 4, 2020, between Reynolds Group Holdings
Inc., a Delaware corporation, (“RGHI”), and Graham Packaging Company Inc., a Delaware corporation, (the “Company” or “GPC”). Each Party or any of its Affiliates providing services
hereunder shall be a “Provider,” and each Party or any of its Affiliates receiving services hereunder shall be a “Recipient.” 

PRELIMINARY STATEMENT 
 A.
The Company was a wholly owned subsidiary of RGHI and an indirect subsidiary of Reynolds Group Holdings Limited, a company organized under the laws of New Zealand (“RGHL”). 

B. The GPC Group has obtained financing separate from the RGHL Group to allow the GPC Group and the RGHL Group to better operate as standalone
businesses. 
 C. The separate financing of the GPC Group and the RGHL Group facilitates the legal separation of the two businesses at some
future date should the GPC Group cease to be a subsidiary of RGHL. 
 D. In connection with the above, the Parties wish to memorialize the
provision of certain services by RGHI or its Affiliates to the GPC Group and the provision of services by the GPC Group to RGHI or its Affiliates. 

E. On and from the date hereof (the “Commencement Date”), (i) RGHI will provide, or cause its Affiliates to provide, certain
services to the GPC Group, and (ii) GPC Group will provide, or cause its Affiliates to provide, certain services to RGHI and its Affiliates, on the terms and conditions set forth herein. 

NOW, THEREFORE, the Parties agree as follows: 

ARTICLE I 
 DEFINITIONS 

Section 1.1 Definitions. The following terms shall have the respective meanings set forth below throughout this Agreement: 

“Affiliate” means, with respect to RGHI, any member of the RGHL Group, and with respect to GPC, any member of the GPC Group.

 “Applicable Rate” means the average of the daily “prime rate” (expressed rate per annum) published in The
Wall Street Journal for each of the days in the applicable period, plus two percent (2%). 

 “Business” means the manufacture and sale of value-added, custom rigid
plastic containers for the food, beverage and consumer products markets by the GPC Group and activities ancillary thereto. 

“Business Day” means any day that is not (a) a Saturday, (b) a Sunday, or (c) any other day on which commercial
banks are authorized or required by law to be closed in the City of New York. 
 “Change” has the meaning set forth in
Section 3.1(c). 
 “Commencement Date” has the meaning set forth in the preamble. 

“Confidential Information” means any information of a Party, its Affiliates, members, licensors, consultants, service
providers, advisors or agents that is confidential or proprietary, however recorded or preserved, whether written or oral. Confidential Information includes trade secrets, pricing data, employee information, customer information, cost information,
supplier information, financial and tax matters, third-party contract terms, inventions, know-how, processes, methods, models, technical information, schedules, code, ideas, concepts, data, software and
business plans (regardless of whether such information is identified as confidential). 
 “Dispute Negotiations” has the
meaning set forth in Section 3.3(b). 
 “Fees” has the meaning set forth in
Section 5.1. 
 “Force Majeure Event” has the meaning set forth in
Section 10.1. 
 “Governmental Authority” means governmental or quasi-governmental entity of any
nature (including any governmental agency, branch, department, official, or entity and any court or other tribunal) or (iii) body exercising, or entitled to exercise any administrative, executive, judicial, legislative, police, regulatory or
taxing authority or power of any nature, including any arbitral tribunal. 
 “GPC Group” means GPC and its direct and
indirect subsidiaries. 
 “Indemnified Parties” has the meaning set forth in Section 9.1. 

“Indemnifying Party” has the meaning set forth in Section 9.1. 

“IT License Usage Agreement” means the agreement entered into by and between GPC, RGHL, and Rank Group Limited dated as of
August 4, 2020, pursuant to which GPC will continue to receive usage rights under certain key information technology license and contractual agreements. 

“Law” means a law, statute, order, ordinance, rule, regulation, judgment, injunction, order, or decree. 

  
 2 

 “Litigation” means any action, cease and desist letter, demand, suit,
arbitration proceeding, administrative or regulatory proceeding, citation, summons or subpoena of any nature, civil, criminal, regulatory or otherwise, in law or in equity. 

“Losses” means any and all damages, liabilities, losses, obligations, claims of any kind, interest and expenses (including
reasonable fees and expenses of attorneys). 
 “Migration Plan” has the meaning set forth in
Section 2.1(c). 
 “Migration Services” has the meaning set forth in
Section 2.1(c). 
 “Multi-party Contract” means a contract with a customer or supplier pursuant to
which both GPC and RGHI or any of its Affiliates provides a benefit to or receives a benefit from a third party, excluding contracts covered by the IT License Usage Agreement and insurance arrangements covering Property Damage and Business
Interruption, Sabotage and Terrorism, Crime, Corporate Travel, Marine Cargo/Transit, Employment Practices Liability, General Liability, and Foreign Voluntary Workers’ Compensation. 

“Party” means RGHI or the Company, as applicable (collectively, the “Parties”). 

“Personnel” means, with respect to any Party, (i) the employees, officers and directors of such Party or its Affiliates
or (ii) agents, accountants, attorneys, independent contractors and other third parties engaged by such Party or its Affiliates. 

“Provider” has the meaning set forth in the preamble. 

“Recipient” has the meaning set forth in the preamble 

“Reverse Transition Services” has the meaning set forth in Section 2.1(b). 

“RGHL Group” means RGHL and its subsidiaries excluding the GPC Group. 

“Sale and Services Taxes” has the meaning set forth in Section 5.5. 

“Security Incident” has the meaning set forth in Section 4.1. 

“Security Regulations” means a Party’s and its Affiliates’ system security policies, procedures and requirements, as
amended from time to time. 
 “Service Coordinator” has the meaning set forth in Section 3.3(a).

 “Service Standard” has the meaning set forth in Section 3.1(a). 

“Services” means the Transition Services and the Reverse Transition Services, unless the context requires otherwise. 

“Systems” has the meaning set forth in Section 3.5. 

  
 3 

 “Tax” means any federal, state, local or foreign income, alternative,
minimum, accumulated earnings, personal holding company, franchise, capital stock, profits, windfall profits, gross receipts, sales, use, value added, transfer, registration, stamp, premium, excise, customs duties, severance, environmental
(including taxes under section 59A of the Code), real property, personal property, ad valorem, occupancy, license, occupation, employment, payroll, social security, disability, unemployment, workers’ compensation, withholding, estimated or
other similar tax, duty, fee, assessment or other governmental charge or deficiencies thereof (including all interest and penalties thereon and additions thereto). 

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

“Term” has the meaning set forth in Section 6.1. 

“Termination Date” has the meaning set forth in Section 6.1. 

“Transition Services” has the meaning set forth in Section 2.1(a). 

“TSA Records” has the meaning set forth in Section 7.1(a). 

ARTICLE II 
 SERVICES AND INTERNAL
CONTROLS 
 Section 2.1 Services. 

(a) In accordance with the terms and conditions of this Agreement, and upon the request of GPC, RGHI shall provide, or shall
cause its Affiliates or, subject to Section 2.2, third parties to provide, to the GPC Group (in connection with the conduct of the Business) the services described on Exhibit A hereto (the “Transition
Services”) during the applicable Term of any Service. Notwithstanding the content of Exhibit A, RGHI agrees to consider in good faith any reasonable request by the Company for access to any additional service that is necessary for
the operation of the Business, at fees to be agreed upon after good faith negotiation between the Parties. RGHI will not be in breach of this Agreement if RGHI declines to provide a requested additional service for any good faith reason, including
the failure of the Parties to agree to the scope, term, and fee for the additional service. Any such additional services so provided by RGHI shall constitute Services hereunder and be subject in all respects to the provisions of this Agreement as if
fully set forth on Exhibit A as of the date hereof. 
 (b) During the applicable Term of any Service, and in
accordance with the terms and conditions of this Agreement, the Company shall, upon the request of RGHI, provide, or shall cause its Affiliates or, subject to Section 2.2, third parties to provide, to RGHI or one or more of
its Affiliates, the services described on Exhibit B hereto (the “Reverse Transition Services”). 

  
 4 

 (c) In addition to the Services described on Exhibit A hereto, the
RGHL Group shall undertake the segregation and extraction required to separate the IT systems, data, records and processes of the Company, or thereafter created in the conduct of the Business from RGHI’s IT environment or infrastructure, and
migrate them to GPC’s, or any of its Affiliates’, IT environment or infrastructure (collectively, the “Migration Services”). For the avoidance of doubt, Migration Services apply to services only and do not include the
acquisition or supply of any hardware, software, license (except where RGHI, at the request of GPC, acquires such hardware, software, or license at GPC’s cost), or ongoing operational support service for the operating environment(s) (except as
otherwise contemplated by Exhibit A). The costs of such Migration Services shall be paid by GPC, including any out-of-pocket costs incurred by the RGHL Group in
connection with such Migration Services and for the time spent by the RGHL Group or its Personnel in providing such Migration Services. RGHI will also provide to GPC any available reasonable documentation around the systems implementation,
configuration documents, process maps, or any other documentation related to the systems that are part of the separation. RGHI and GPC shall work together in good faith to develop a detailed plan for migrating GPC’s IT systems, data, records
and processes to its IT environment or infrastructure (the “Migration Plan”). 
 Section 2.2 Performance by
Affiliates or Subcontractors. Either Party may, in its sole discretion, engage, or cause one of their Affiliates to engage, one or more parties (including other third parties or Affiliates) to provide some or all of the Services;
provided, (i) such Party is using such Affiliate or third party to perform the same Services for itself and its Affiliates (to the extent applicable), (ii) such arrangement would not increase the cost to the Recipient for such Services,
and (iii) if such third party is not already engaged with respect to such Service as of the date hereof, the Provider shall obtain the prior written consent of the Recipient (not to be unreasonably withheld). The Provider shall (x) be
responsible for the performance or non-performance of any such parties and (y) in all cases remain responsible for ensuring that obligations with respect to the standards of Services set forth in
Article III of this Agreement are satisfied with respect to any Services provided by such Affiliate or third party. 

Section 2.3 Scope of Services. Other than as expressly set forth on Exhibit A, Section 2.1,
Exhibit B, or as agreed by the Parties in writing, in no event shall the Provider be obligated to provide any Service to the Recipient for any purpose other than to facilitate, on a transitional basis, the Recipient’s ability to conduct
business as conducted immediately preceding the date hereof. 
 Section 2.4 Internal Controls and Procedures. In addition to the
requirements of Article III and Article VII herein, with respect to the Services provided by RGHI and its Affiliates providing Services hereunder, certain of the Services may involve processes that directly or indirectly support
financial information that the Company includes within its consolidated financial reports. The Company has an obligation to ensure that it has internal controls over financial reporting and must also ensure that its external auditors can complete
their necessary evaluation of the Company’s internal controls over financial reporting in accordance with applicable auditing standards. The Company and RGHI and such Affiliates shall use reasonable commercial efforts to agree (i) what key
controls over financial reporting will be performed by RGHI and such Affiliates within the processes that directly or indirectly support financial information that the Company includes within its consolidated financial reports; (ii) the
frequency as to the performance of the agreed key controls; and (iii) the form of documentation required to evidence the effective performance of the agreed key controls. RGHI and such Affiliates will perform the agreed key controls and
evidence such performance in the agreed format. The 

  
 5 

 
Company shall have the right, in a manner to avoid unreasonable interruption to RGHI’s or its Affiliates’ business, to (1) evaluate the effectiveness of the key controls; and
(2) upon at least thirty (30) days’ written notice to RGHI, perform (through its external auditor) audit procedures over RGHI’s internal controls and procedures for the Services provided under this Agreement; provided that such
right to audit shall exist solely to the extent reasonably required by the Company’s external auditors. The Company shall pay or reimburse all of RGHI’s expenses and costs arising from such audit. The performance of the agreed key
controls, preparation of documentation, providing access to the Company or its delegate and the Company’s auditors will be billed at the agreed rates as set forth on Exhibit A. 

ARTICLE III 
 SERVICE LEVELS;
SERVICE COORDINATORS; TSA COMMITTEE 
 Section 3.1 Quality of Services. 

(a) A Provider shall perform the Services (i) at a level of quality substantially similar in all material respects to that
at which such Services were performed or enjoyed during the twelve (12) month period prior to the date hereof and (ii) in accordance with applicable Law (collectively, (i) and (ii), the “Service Standard”). Subject to
Section 3.1(c), internal controls of a Provider and its Affiliates with respect to the Service Standard shall remain materially the same in effect throughout the term of this Agreement. Each Party acknowledges that the
other Party and their Affiliates are not professional service providers of the Services. 
 (b) In the event of any material
failure of a Provider to perform the Services, as applicable, in accordance with the Service Standards, the Recipient shall provide the Provider with written notice of such material failure, and the Provider will use commercially reasonable efforts
to remedy such failure as soon as reasonably possible and in the same manner that the Provider would remedy such a failure for their other businesses undergoing such a material failure. 

(c) A Provider may, from time to time: (i) reasonably supplement, modify, upgrade, substitute or otherwise alter
(“Change”) any Service in a manner consistent with Changes made with respect to similar services provided by a Provider on their own behalf or to their Affiliates, including taking any physical or information security measures with
respect to such Service, in a manner that does not (x) adversely affect in any material respect the quality or availability of such Service or (y) materially increase the fees payable in connection with such Changed Service;
provided that to the extent that any such Change is reasonably likely to modify, substitute or otherwise alter the receipt or use of such Service, a Provider shall provide the Recipient with reasonable advance written notice of the
implementation of the Change to the extent practicable under the circumstances; provided, further, that the Service Standard shall continue to apply to such Service following any Change. If a Change is required by applicable Law or is
in response to a threatened Security Incident, a Provider may make any and all changes to the Service necessary to comply with applicable Law and any changes thereto or to respond to such threatened Security Incident in a manner consistent with
responses made by a Provider on its own behalf or in respect of their Affiliates; provided that the Provider shall provide the 

  
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Recipient such reasonable advance written notice of the implementation of any such Change as may be practicable under the circumstances; and (ii) with reasonable advance written notice to
the Recipient, temporarily suspend the provision of a Service as necessary to conduct Systems maintenance or patching without such suspension constituting a breach of the Service Standard. 

(d) A Provider need not provide any Service if it is not permitted to do so by applicable Law. To the extent that any Service
is not permitted pursuant to applicable Law, the Parties will cooperate in good faith to enter into arrangements reasonably acceptable to each of the Parties under which the Recipient would obtain the benefit of such Service to the same extent (or
as nearly as practicable) as if such Service were permitted by applicable Law. 
 Section 3.2 Policies. Each Party shall, and
shall cause any of its Affiliates or third parties providing or receiving Services (as the case may be) to, follow the reasonable policies, procedures and practices of the other Party and its Affiliates applicable to the Services that are known or
made known to such Party. A failure of a Recipient to act in accordance with this Section 3.2 that prevents a Provider from providing a Service hereunder shall, upon reasonable advance written notice to the Recipient (where
practicable), relieves the Provider of its obligations under the Service until such time as the failure has been cured. 
 Section 3.3
Service Coordinators and Dispute Resolution. 
 (a) RGHI and the Company shall each nominate a representative to act
as the primary contact person with respect to the performance of the Services (each, a “Service Coordinator”). Unless otherwise agreed upon by the Parties, the Parties shall direct all initial communications relating to this
Agreement and the Services to the Service Coordinators. The initial Service Coordinators for RGHI and the Company, including their contact information, are set forth on Exhibit C. Either Party may replace its Service Coordinator at any time
by providing notice and contact information for the newly designated Service Coordinator in accordance with Section 10.5. The Service Coordinators shall oversee the implementation and ongoing operation of this Agreement.
The Parties shall ensure that their respective Service Coordinators shall meet in person or telephonically at such times as are reasonably requested by RGHI or the Company to review and discuss the status of, and any issues arising in connection
with, the Services or this Agreement. 
 (b) In the event a dispute arises between the Parties under this Agreement,
telephonic negotiations shall be conducted between the Parties’ respective Service Coordinators within ten (10) days following a written request from any Party (“Dispute Negotiations”). If the Service Coordinators are
unable to resolve the dispute within ten (10) days after the Parties have commenced Dispute Negotiations, then either RGHI or the Company, by written request to the other Party, may request that such dispute be referred for resolution to the
respective presidents (or similar position) of the divisions implicated by the matter for the Parties, or more senior executive of a Party if such Party so designates, which presidents (or other executives) will have fifteen (15) days to
resolve such dispute. If the presidents of the relevant divisions (or other executives) for each Party do not agree to a resolution of such dispute within fifteen (15) days after the reference of the matter to them, or if the dispute is not
otherwise resolved in a friendly manner as set forth in this Section 3.3, then any unresolved dispute may be resolved pursuant to Section 10.8. 

  
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 Section 3.4 Limitation of Services Provided. Except to the extent required to
meet the Service Standards, in providing the Services, the Parties are not obligated to: (i) hire any additional employees; (ii) maintain the employment of any specific employee; (iii) purchase, lease or license any additional
equipment or software; or (iv) make any capital investment to provide or continue providing the Services. The Parties have no responsibility to verify the correctness of any information given to them on behalf of the other Party for the
purposes of providing the Services. 
 Section 3.5 Third Party Licenses and Consents. The Parties will cooperate and assist each
other, and use commercially reasonable efforts, to obtain, or direct its Affiliates to obtain, any third party consents required under the terms of any agreement between a Party or any of its Affiliates, on the one hand, and a third party, on the
other hand, in order for a Party or its Affiliates to provide the Services during the Term. Notwithstanding the foregoing, if the provision of any Service as contemplated by this Agreement requires the consent, license or approval of any third party
not previously obtained, the Parties shall use commercially reasonable efforts, to obtain as promptly as possible after the Commencement Date, any third party consents, permits, licenses and approvals required under the terms of any third party
agreement in order for the Provider to provide the Services hereunder. The cost of obtaining any consent, permit, license or approval with respect to any Service shall be borne by the Recipient of the relevant Services. If any such consent, permit,
license or approval is not obtained, the Parties will cooperate in good faith to enter into reasonably acceptable arrangements under which the Recipient would obtain the benefit of such Service to the same extent (or as nearly as practicable) as if
such consent were obtained (at the Recipient’s cost), and each Party will continue to use commercially reasonable efforts to obtain any such required consent or amendment. The Parties acknowledge that it may not be practical to try to
anticipate and identify every possible legal, regulatory, and logistical impediment to the provision of Services hereunder. Accordingly, each Party will promptly notify the other Party if it reasonably determines that there is a legal, regulatory,
or logistical impediment to the provision of any Service, and the Parties shall each use commercially reasonable efforts to overcome such impediments so that the Services may be provided otherwise in accordance with the terms of this Agreement. All
computer systems or software (“Systems”), data, facilities and other resources owned by a Party, its Affiliates or third parties used in connection with the provision or receipt of the Services, as applicable, shall remain the
property of such Party, its Affiliates or third parties. 
 ARTICLE IV 

SECURITY; SYSTEMS 

Section 4.1 Security Breaches. If any Party discovers (a) any material breach of the Security Regulations or of the systems
used to provide the Services or (b) any breach or threatened breach of the Security Regulations that involves or may reasonably be expected to involve unauthorized access, disclosure or use of the other Party’s or its Affiliates’
Confidential Information (each of (a) and (b), a “Security Incident”), such Party shall, at the cost of the Party responsible for the Security Incident, (i) promptly (both orally, if practicable, and in any event in
writing) notify the other Party of the Security Incident and (ii) reasonably cooperate with the other Party (1) to take commercially reasonable measures necessary to control and contain the security

  
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of such Confidential Information, (2) to remedy any such Security Incident, including using commercially reasonable efforts to identify and address any root causes for such Security
Incident, (3) to furnish full details of the Security Incident to the other Party and keep such other Party advised of all material measures taken and other developments with respect to such Security Incident, (4) in any litigation or
formal action with third parties or in connection with any regulatory, investigatory or other action of any Governmental Authority and (5) in notifying the other Party’s or its Affiliates’ customers and Personnel and other persons of
the Security Incident to the extent reasonably requested by the other Party. 
 Section 4.2 Systems Security. 

(a) If RGHI, the Company, their Affiliates or their respective Personnel receive access to any of RGHI’s, the
Company’s, or their respective Affiliates’, as applicable, Systems in connection with the Services, the accessing Party or its Personnel, as the case may be, shall comply with all of such other Party’s and its Affiliates’
reasonable Security Regulations known to such accessing Party or its Personnel or made known to such accessing Party or its Personnel in writing, and will not tamper with, compromise or circumvent any security, Security Regulations or audit measures
employed by such other Party or its relevant Affiliate. 
 (b) Each Party shall, and shall cause its Affiliates to, as
required by applicable Law, (i) ensure that only those of its Personnel who are specifically authorized to have access to the Systems of the other Party or its Affiliates gain such access and (ii) prevent unauthorized access, use,
destruction, alteration or loss of information contained therein, including by notifying its Personnel regarding the restrictions set forth in this Agreement and establishing appropriate policies designed to effectively enforce such restrictions.

 (c) Each Party shall, and shall cause their respective Affiliates to, access and use only those Systems of the other Party
and its Affiliates, and only such data and information within such Systems, to which they have been granted the right to access and use. Any Party and its Affiliates shall have the right to deny the Personnel of the other Party or its Affiliates
access to such first Party’s or its Affiliates’ Systems, after prior written notice and consultation with the other Party, in the event the Party reasonably believes that such Personnel pose a security concern. 

Section 4.3 Viruses. The Provider and the Recipient shall each use its commercially reasonable efforts consistent with its past
practices to prevent the introduction or coding of viruses or similar items into the Systems of the other Party. Without limiting the rights and remedies of any Party hereunder, in the event a virus or similar item is introduced into the Systems of
a Party, whether or not such introduction is attributable to the other Party (including such other Party’s failure to perform its obligations under this Agreement), the other Party shall, as soon as practicable, use its commercially reasonable
efforts to assist such Party in reducing the effects of the virus or similar item, and if the virus or similar item causes a loss of operational efficiency or loss of data, upon such Party’s request, work as soon as practicable to contain and
remedy the problem and to restore lost data resulting from the introduction of such virus or similar item. 

  
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 Section 4.4 Providers’ Software. Except as authorized by this Agreement or
by the Provider’s express written consent, the Recipient shall not, and shall cause its Affiliates not to, copy, modify, reverse engineer, decompile or in any way alter any software of the Provider or any of its Affiliates. 

Section 4.5 System Upgrades. No Provider shall be required to purchase, upgrade, enhance or otherwise modify any Systems used by
any Recipient as of the date hereof in connection with the business of any Party, or to provide any support or maintenance services for any Systems that have been upgraded, enhanced or otherwise modified from the Systems that are used in connection
with the business of any Party as of the date hereof. 
 ARTICLE V 

FEES 
 Section 5.1
Fees. The Recipient shall pay the Provider (i) the fee for each Service set forth on Exhibit A or Exhibit B, (ii) the Providers’ and their Affiliates’ reasonable and documented out-of-pocket expenses incurred in providing the Services, including the third-party fees and expenses that are charged to the Recipient or their Affiliates in connection with
provision of the Services (including any fees and expenses charged by subcontractors permitted to provide the Services under Section 2.2) but excluding payments made to employees of the Provider or any of their Affiliates
pursuant to Section 5.2, and (iii) any other fees as agreed to by the Parties in writing (collectively, the “Fees”). 

Section 5.2 Responsibility for Wages and Fees. Any employees of the Provider or any of their Affiliates providing Services to the
Recipient under this Agreement will remain employees of the Provider or such Affiliate and shall not be deemed to be employees of the Recipient for any purpose. The Provider or such Affiliate shall be solely responsible for the payment and provision
of all wages, bonuses and commissions, employee benefits, including severance and worker’s compensation, and the withholding and payment of applicable Taxes relating to such employment. 

Section 5.3 Invoices. The Provider shall submit or cause to be submitted to the Recipient in writing, within 15 days after the end
of each month, an invoice setting forth the Fees for the Services provided to the Recipient during such month in reasonable detail, as applicable, due under such invoice. 

Section 5.4 Payment. The Recipient shall pay, or cause to be paid, the Fees shown on an invoice no later than the last business
day of the month the Recipient received such invoice unless disputed in accordance with Section 5.7. Any amount not received from the invoiced Party within such period shall bear interest at the Applicable Rate, from and
including the last date of such period to, but excluding, the date of payment. 
 Section 5.5 Sales Tax, Etc. The Provider shall
be entitled to invoice and collect from the Recipient any additional amounts required for state, local and foreign sales Tax, value added Tax, goods and services Tax or similar Tax with respect to the provision of the Services hereunder, as
applicable (“Sale and Services Taxes”). Notwithstanding the previous sentence, if the Recipient is exempt from liability for such Sale and Services Taxes, it shall provide the Provider with a certificate (or other proof) evidencing
an exemption from liability for such Sale and Services Taxes. 

  
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The Provider shall be responsible for any losses (including any deficiency, interest and penalties) imposed as a result of a failure to timely remit such Sale and Services Taxes to the applicable
tax authority to the extent the Recipient timely remits such Sale and Services Taxes to the Provider or the Provider’s failure to do so results from the Provider’s failure to timely charge or invoice such Sale and Services Taxes. The
Recipient shall be entitled to any refund of any such Sale and Services Taxes paid in excess of liability as determined at a later date. The Provider shall promptly notify the Recipient of any deficiency claim or similar notice by a tax authority
with respect to Sale and Services Taxes payable hereunder, and of any pending audit or other proceeding that could lead to the imposition of Sales and Services Taxes payable hereunder. 

Section 5.6 No Offset. The Recipient shall not withhold any payments due under this Agreement in order to offset payments due (or
to become due) to the Recipient pursuant to this Agreement unless such withholding is mutually agreed to by the Parties in writing or is provided for in the final ruling of a court. Any required adjustment to payments due hereunder will be made as a
subsequent invoice. 
 Section 5.7 Invoice Disputes. In the event of an invoice dispute, the disputing Party shall deliver a
written statement to the other Party no later than the date payment is due on the disputed invoice listing all disputed items and providing a reasonably detailed description of each disputed item. Amounts not so disputed shall be deemed accepted and
shall be paid, notwithstanding disputes on other items, within the period set forth in Section 5.4. The Parties shall seek to resolve all such disputes expeditiously and in good faith. The Provider shall continue performing
the Services in accordance with this Agreement pending resolution of any dispute. 
 Section 5.8 Audit. At the request of the
Recipient, the Provider shall provide to the Recipient and its Affiliates reasonable access to the Provider’s applicable Personnel and records with respect to the amount charged in connection with any Service so that the Recipient may confirm
that the pass through costs incurred by the Provider or, to the extent such Service is provided on an hourly basis, information related to hours worked in connection with such Service, are commensurate with the amount charged to the Recipient for
such Service. In the event that the Recipient believes that the amount charged to the Recipient materially exceeds the pass through costs actually incurred by the Provider or hours charged in connection with such Service, the Parties shall review
such matter in good faith. 
 ARTICLE VI 

TERM AND TERMINATION 

Section 6.1 Term of Services. With respect to each of the Services, the term thereof will be for a period commencing as of the
date hereof, unless a different date is specified as the commencement date for any applicable Service on Exhibit A or Exhibit B (either, a “Commencement Date”), and shall continue until 24 months following the
Commencement Date unless (i) such other date as is specified as the termination date for any applicable Service in this Agreement or on Exhibit A or Exhibit B, as applicable (the “Term”) or (ii) earlier
terminated pursuant to this Agreement (a “Termination Date”). 

  
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 Section 6.2 Termination of Services. Except as agreed by the Parties in writing
or as otherwise stated in the Exhibits, the Company may terminate for convenience any Transition Service, and RGHI may terminate for convenience any Reverse Transition Service, upon 30 days’ prior written notice of such termination;
provided, (a) that, with respect to the Services described in Section G1.1 and Section G1.2 of Exhibit A, unless otherwise indicated therein, those Services may not be terminated independently except in accordance with an agreed
Migration Plan and, (b) any unamortized costs associated with a Provider’s purchase of any license or other costs incurred specifically for the purpose of providing the Services hereunder will be passed through to the Terminating Party.
Upon termination of any Service pursuant to this Section 6.2, the Terminating Party’s obligation to pay for such Service will cease except any sums accrued or due as of the date of such early termination for Services
rendered (which shall include (i) any amounts contemplated by 6.2(b), plus (ii) a pro rata portion of any fees applicable to the current period in which such Services are being performed if the applicable fee is determined on a period by
period basis as set forth on Exhibit A or Exhibit B, as applicable). The provisions of this Section 6.2 shall apply mutatis mutandis with respect to any assignment of this Agreement subject to
Section 10.10(b) and the Parties will negotiate in good faith regarding fee allocations and, if necessary, early termination or partial termination of any Services. 

Section 6.3 Termination of Agreement. This Agreement shall terminate when the Termination Date has occurred for all Services. In
addition, this Agreement may be terminated by either Party (the “Terminating Party”) upon written notice to the other Party (which notice, in case of material breach, shall specify the basis for such claim for breach), if: 

(a) the other Party or its Affiliates materially breaches this Agreement and such breach is not cured, to the reasonable
satisfaction of the Terminating Party, within thirty (30) days of written notice thereof, it being understood that a good-faith dispute over an invoice or Service shall not constitute a material breach of this Agreement; or 

(b) the other Party files for bankruptcy or similar proceeding, is the subject of an involuntary filing for bankruptcy or
similar proceeding (not dismissed within sixty (60) days), makes a general assignment of all or substantially all of its assets for the benefit of creditors, becomes or is declared insolvent, becomes the subject of any proceedings (not
dismissed within sixty (60) days) related to its liquidation, insolvency, bankruptcy or the appointment of a trustee or a receiver, takes any corporate action for its winding up or dissolution, or a court approves reorganization proceedings on
such Party. 
 Section 6.4 Effect of Termination. Upon any termination or expiration of this Agreement or any Service provided
hereunder: 
 (a) each Party shall, and shall cause its applicable Affiliates to, as soon as practicable, return to the other
Party any equipment, books, records, files and other property, not including current or archived copies of computer files, of the other Party, its applicable Affiliates and their respective third-party service providers, that is in the Party’s
or its Affiliates’ possession or control (and, in case of termination of one or more specific Services, only the equipment, books, records, files and other property, not including current or archived copies of computer files, that are used in
connection with the provision or receipt solely of such Services and of no other Services); and 

  
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 (b) the intellectual property license granted by
Section 8.2 shall terminate; provided, however, that in the case of termination of a specific Service, such license shall terminate only to the extent such license was necessary for the provision or receipt of
such Service and is not necessary for any other Service that has not yet terminated. 
 Section 6.5 Survival. The following
Articles and Sections shall survive the termination or expiration of this Agreement, including the rights and obligations of each Party thereunder: Article I; Article V; this Article VI; Article VII; Article VIII;
Article IX; and Article X. 
 ARTICLE VII 

BOOKS AND RECORDS 

Section 7.1 TSA Books and Records. 

(a) The Parties shall, and shall cause each of their respective Affiliates to, take reasonable steps to maintain books and
records of all material transactions pertaining to, and all data used by it, in the performance of the Services (the “TSA Records”). The TSA Records shall be maintained (a) in a format substantially similar to the format such
books and records are maintained as of the date hereof, (b) in accordance with any and all applicable Laws and (c) in accordance with the maintaining Party’s business record retention policies. 

(b) Each Party shall make the TSA Records it maintains available to the other Party and its Affiliates and their respective
auditors or other representatives, and in any event to any Governmental Authority, during normal business hours on reasonable prior notice (it being understood that TSA Records that are not stored on a Party’s regular business premises will
require additional time to retrieve), for review, inspection, examination and, at the reviewing Party’s reasonable expense, reproduction. Access to such TSA Records shall be exercised by a Party and its Affiliates and their authorized
representatives in a manner that shall not interfere unreasonably with the normal operations of the Party maintaining the TSA Records. In connection with such review of TSA Records, and upon reasonable prior notice, a reviewing Party and its
Affiliates shall have the right to discuss matters relating to the TSA Records with the employees of the Party or its Affiliates who are maintaining the relevant TSA Records and providing the Services, as applicable, during regular business hours
and without undue disruption of the normal operations of such maintaining and providing Party or its Affiliates. Neither Party shall have access to any TSA Records, and neither Party shall be required to provide access or disclose information, when
such access or disclosure would jeopardize any attorney-client privilege or violate any applicable Law (provided that such party shall use commercially reasonable efforts to provide such access or share such information in a manner that would not
jeopardize any such privilege or violate any such Law). Each Party’s rights under this Section 7.1(b) shall continue for so long as TSA Records are required to be maintained by the other Party under
Section 7.1(a). 

  
 13 

 Section 7.2 Access to Information; Books and Records. 

(a) On and after the Commencement Date, RGHI shall, and shall cause its Affiliates to, until the 7th anniversary of the
Commencement Date, afford to GPC and its employees and authorized representatives during normal business hours reasonable access to its books of account, financial and other records (including accountant’s work papers), information, employees
and auditors at the Company’s expense to the extent necessary or useful for the Company in connection with any audit, investigation, or dispute or Litigation (other than any Litigation involving a dispute between the Parties) or any other
reasonable business purpose relating to the Business; provided that any such access by GPC shall not unreasonably interfere with the conduct of the business of RGHI and its Affiliates. 

(b) On and after the Commencement Date, GPC shall, and shall cause its Affiliates to, until the 7th anniversary of the
Commencement Date (i) afford to RGHI and its employees and authorized representatives during normal business hours reasonable access to GPC’s employees and auditors, (ii) retain all books of accounts, financial and other records
(including accountant’s work papers), and other information and documents pertaining to the Business in existence on the Commencement Date, and (iii) make available for inspection and copying by RGHI (at RGHI’s expense) during normal
business hours, in each case so as not to unreasonably interfere with the conduct of the Business, such information (A) as may be required by any Governmental Authority, including pursuant to any applicable Law or regulatory request or to
prepare or file any Tax related documentation, (B) as may be necessary for RGHI or its Affiliates in connection with their ongoing financial reporting, accounting or other purpose related to RGHI and the Company’s affiliation immediately
prior to the Commencement Date, or (C) as may be necessary for RGHI or its Affiliates to perform their respective obligations pursuant to this Agreement or in connection with any Litigation (other than any Litigation involving a dispute between
the parties), in each case subject to compliance with all applicable privacy Laws. 
 (c) Notwithstanding anything to the
contrary in this Section 7.2, the Party granting access under Section 7.2(a) or Section 7.2(b) may withhold any document (or portions thereof) or information (i) that
is subject to the terms of a non-disclosure agreement with a third party (provided that such party shall use commercially reasonable efforts to share such information in a manner that would not violate any
such obligation), (ii) that may constitute privileged attorney-client communications or attorney work product and the transfer of which, or the provision of access to which, as reasonably determined by such Party’s counsel, constitutes a
waiver of any such privilege (provided that such party shall use commercially reasonable efforts to share such information in a manner that would not jeopardize any such privilege), or (iii) if the provision of access to such document (or
portion thereof) or information, as determined by such Party’s counsel, would reasonably be expected to conflict with applicable Laws. 

Section 7.3 Non-Disclosure Agreements. To the extent that any third-party proprietor of
information or software to be disclosed or made available to a Recipient in connection with performance of the Services requires a specific form of non-disclosure agreement as a condition of such third
party’s consent to use the same for the benefit of the Recipient or to permit the Recipient access to such information or software, each Party shall, or shall cause its relevant Affiliate to, as a condition to the receipt of such portion of the
Services, execute (and shall cause its Personnel to execute, if reasonably required) any such form. 

  
 14 

 Section 7.4 Confidential Information. 

(a) Each Party agrees to take the necessary steps to protect any Confidential Information of the other Party with at least the
same degree of care that the receiving Party uses to protect its own confidential or proprietary information of like kind, but not less than reasonable care. Neither Party shall use the other Party’s Confidential Information other than to
perform Services pursuant to this Agreement or pursuant to Section 7.2 herein. The obligation of confidentiality hereunder shall not apply to information that (i) was already in the possession of the receiving Party
without restriction on its use or disclosure prior to the receipt of the information from the disclosing Party, (ii) is or becomes available to the general public through no act or fault of the receiving Party, (iii) is rightfully
disclosed to the receiving Party by a third party without restriction on its use or disclosure, (iv) is independently developed by employees and/or consultants of the receiving Party who have not had access to the disclosing Party’s
Confidential Information, (v) is disclosed to the receiving Party after the receiving Party properly gave notice to the disclosing Party that the receiving Party no longer desired to receive any additional Confidential Information from the
disclosing Party, or (vi) is required to be disclosed pursuant to judicial or governmental decree or order, provided that the disclosing Party is, where permitted, given prompt written notice of and the opportunity to defend against disclosure
pursuant to such decree or order. 
 (b) Upon any termination or expiration of this Agreement, at the written request of the
other Party, each Party shall, and shall cause any of its Affiliates or third-party vendors used in connection with the provision or receipt of the Services to, deliver to the other Party (i) all records and data (including backup tapes,
records and related information) received, computed, developed, processed and stored by it hereunder in a readable format reasonably acceptable to the other Party, and (ii) all other Confidential Information of such other Party, but excluding,
in each case, (1) any information stored electronically in a back-up file pursuant to the receiving Party’s customary electronic back-up practices which may be
retained by such Party solely for archival purposes and subject to the continuing confidentiality obligations set forth herein, and (2) any information obtained pursuant to Section 7.2 herein; provided that, in
lieu of delivering all of the foregoing to the other Party, the relevant delivering Party may confirm in writing that it has destroyed, or has caused RGHI or the Company, as the case may be, to destroy, all of the foregoing. 

ARTICLE VIII 
 INTELLECTUAL
PROPERTY 
 Section 8.1 Ownership of Intellectual Property. Any intellectual property owned by a Party, its Affiliates or
third-party vendors and used in connection with the provision or receipt of the Services, as applicable, shall remain the property of such Party, its Affiliates, or third-party vendors. 

  
 15 

 Section 8.2 License. Each Party grants, and shall cause its Affiliates to grant,
to the other Party and its Affiliates, a royalty-free, non-exclusive, non-transferable, worldwide license, during the Term, to use the intellectual property owned by
such Party or its Affiliates (but excluding any trademarks) only to the extent necessary for the other Party and its Affiliates to provide or receive the Services, as applicable. Other than the license granted to a Party and its Affiliates pursuant
to the preceding sentence, neither Party nor its Affiliates shall have any right, title or interest in the intellectual property owned by the other Party or its Affiliates. 

ARTICLE IX 
 REMEDIES 

Section 9.1 Indemnification. Subject to the limitations set forth in this Article IX, each Party (the “Indemnifying
Party”) agrees to indemnify, defend and hold harmless the other Party and its Affiliates and its and their respective directors, officers, employees, agents, representatives, successors and permitted assigns (collectively, the
“Indemnified Parties”) from and against all Losses imposed upon or incurred by an Indemnified Party to the extent arising out of or resulting from the Indemnifying Party’s or its Affiliates’ material breach of this
Agreement, except to the extent that such Losses are primarily caused by the Indemnified Party. 
 Section 9.2 Exclusive Remedy.
The indemnities provided for in Section 9.1 shall be the sole and exclusive monetary remedy of the Parties hereto and their Affiliates and their respective officers, directors, employees, agents, representatives, successors
and permitted assigns for any breach of or inaccuracy in any representation or warranty or any breach, nonfulfillment or default in the performance of any of the covenants or agreements contained in this Agreement, and the Parties shall not be
entitled to a rescission of this Agreement or to any further indemnification rights or claims of any nature whatsoever in respect thereof (including any common law rights of contribution), all of which the Parties hereto hereby waive. 

Section 9.3 Disclaimer. EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, (A) NO PARTY MAKES ANY REPRESENTATIONS OR WARRANTIES
OF ANY KIND, EXPRESS OR IMPLIED, WITH RESPECT TO THE MATERIALS AND SERVICES, AS APPLICABLE, PROVIDED HEREUNDER, AND ALL SUCH MATERIALS AND SERVICES, AS APPLICABLE, ARE PROVIDED ON AN “AS IS” BASIS AND (B) EACH PARTY DISCLAIMS ANY AND
ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING ANY IMPLIED WARRANTIES OF MERCHANTABILITY, NON-INFRINGEMENT OR FITNESS FOR A PARTICULAR PURPOSE. 

Section 9.4 Limitations. 

(a) IN NO EVENT SHALL ANY PARTY BE LIABLE TO THE OTHER PARTY FOR ANY INDIRECT, SPECIAL, EXEMPLARY, PUNITIVE OR CONSEQUENTIAL
DAMAGES, OR LOST PROFITS OR LOST REVENUES THAT THE OTHER PARTY MAY INCUR BY REASON OF ITS HAVING ENTERED INTO OR RELIED UPON THIS AGREEMENT, OR IN CONNECTION WITH ANY OF THE SERVICES PROVIDED HEREUNDER OR THE FAILURE THEREOF, REGARDLESS OF THE FORM
OF ACTION IN WHICH SUCH DAMAGES ARE ASSERTED, WHETHER IN CONTRACT OR TORT (INCLUDING NEGLIGENCE) OR OTHERWISE, EVEN IF ADVISED OF THE POSSIBILITY OF THE SAME OTHER THAN TO THE EXTENT AWARDED IN A THIRD PARTY CLAIM. 

  
 16 

 (b) EXCEPT WITH RESPECT TO A MATERIAL BREACH CONSTITUTING WILLFUL MISCONDUCT
BY A PROVIDER, REPEAT PERFORMANCE OF A SERVICE BY THE PROVIDER OR REFUND OF THE FEES PAID FOR A SERVICE SHALL BE THE SOLE AND EXCLUSIVE REMEDY FOR BREACH OF THE SERVICES STANDARD FOR SUCH SERVICE. 

(c) IN NO EVENT SHALL A PARTY’S LIABILITY IN RELATION TO SERVICES PROVIDED UNDER THIS AGREEMENT EXCEED THE FEES PAID TO IT
UNDER THIS AGREEMENT FOR THE SPECIFIC SERVICE THAT RESULTED IN THE LOSS. 
 Section 9.5 Insurance. Each Party shall obtain and
maintain, for the Term (i) commercial general liability insurance with a single combined liability limit of at least $5,000,000 per occurrence, (ii) workers compensation/employer’s liability insurance with a liability limit of at
least $1,000,000 per occurrence or, if greater, the statutory minimum, and (iii) “all risk” property insurance on a replacement cost basis adequate to cover all assets and business interruption Losses that a Party may suffer in connection
with or arising out of this Agreement, subject to policy limits, and in the case of the policies described in clause (i) above, naming the other Party as an additional insured thereunder. Upon request, each Party shall provide the other Party a
certificate of insurance as proof of insurance coverage. 
 ARTICLE X 

MISCELLANEOUS 
 Section 10.1
Force Majeure. In the event that a Party is wholly or partially prevented from, or delayed in, providing one or more Services, or one or more Services are interrupted or suspended, by reason of events beyond their reasonable control, which by
their nature were not foreseen, or, if it was foreseen, was not reasonably avoidable, including acts of God, act of Governmental Authority, act of the public enemy or due to fire, explosion, accident, floods, embargoes, epidemics, pandemics, war,
acts of terrorism, nuclear disaster, civil unrest or riots, civil commotion, insurrection, severe or adverse weather conditions, lack of or shortage of adequate electrical power, malfunctions of equipment or software (each, a “Force Majeure
Event”), such Party shall promptly give notice of any such Force Majeure Event to the other Party and shall indicate in such notice the effect of such event on their ability to perform hereunder and the anticipated duration of such event.
The Party whose performance is affected by the Force Majeure Event shall not be obligated to deliver or cause to be delivered the affected Services during such period, and the applicable Party shall not be obligated to pay during such period for any
affected Services not delivered. During the duration of a Force Majeure Event, the Party whose performance is affected by the Force Majeure Event shall, and shall cause their relevant Affiliates to, minimize to the extent practicable the effect of
the Force Majeure Event on their obligations hereunder and use commercially reasonable efforts to avoid or remove such Force Majeure Event and to resume delivery of the affected Services with the least delay practicable. 

  
 17 

 Section 10.2 Authority. A Provider shall not be permitted to bind a Recipient or
any of its Affiliates or enter into any agreements (oral or written), contracts, leases, licenses or other documents (including the signing of checks, notes, bills of exchange or any other document, or accessing any funds from any bank accounts of a
Recipient or any of its Affiliates) on behalf of a Recipient or any of its Affiliates except with the express prior written consent of the Recipient, which consent may be given from time to time as the need arises and for such limited purposes as
expressed therein. 
 Section 10.3 Specific Performance. The Parties shall be entitled to seek an injunction to prevent actual
or threatened breaches of this Agreement and to enforce specifically the terms and provisions of this Agreement, this being in addition to any other remedy to which they are entitled at law or in equity. For the avoidance of doubt, nothing contained
herein shall prevent a Party from seeking damages (to the extent permitted herein) in the event that specific performance is not available. 

Section 10.4 Status of Parties. This Agreement is not intended to create, nor will it be deemed or construed to create, any
relationship between the RGHL Group, on the one hand, and the GPC Group, on the other hand, other than that of independent entities contracting with each other solely for the purpose of effecting the provisions of this Agreement. Neither the RGHL
Group, on the one hand, nor the GPC Group, on the other hand, shall be construed to be the agent of the other. 
 Section 10.5
Notices. All notices, requests, claims, demands and other communications hereunder shall be in writing and shall be given by delivery in person, via email (followed by overnight courier), or by registered or certified mail (postage prepaid,
return receipt requested) to the other Party hereto as follows: 
 if to the Company, 

Graham Packaging Company Inc. 

700 Indian Springs Drive, Suite 100, 

Lancaster PA 17601-1266, 

Attention: Tracee Auld 
 Email:
tracee.reeves@grahampackaging.com 
 if to RGHI, 

Reynolds Group Holdings Inc. 

1900 W. Field Court 
 Lake Forest,
IL 60045 
 Attention: Joseph Doyle 

Email: joseph.doyle@rankna.com 

  
 18 

 or such other address or email as such Party may hereafter specify for the purpose by notice to the other
Party hereto. All such notices, requests and other communications shall be deemed received on the date of receipt by the recipient thereof if received prior to 5:00 p.m. on a Business Day in the place of receipt. Otherwise, any such notice, request
or communication shall be deemed to have been received on the next succeeding Business Day in the place of receipt. Notwithstanding the foregoing, normal business communications with respect to the Services may be given by the Parties by whatever
means are usual and appropriate for such types of communications. 
 Section 10.6 Entire Agreement. This Agreement, including
all Exhibits, constitute the sole and entire agreement and supersede all prior agreements, understandings and representations, both written and oral, between the Parties with respect to the subject matter hereof. 

Section 10.7 Waivers and Amendments; Non-Contractual Remedies; Preservation of Remedies.
No amendment, modification or discharge of this Agreement, and no waiver hereunder, shall be valid or binding unless set forth in writing and duly executed by the Party against whom enforcement of the amendment, modification, discharge or waiver is
sought. Any such waiver shall constitute a waiver only with respect to the specific matter described in such writing and shall in no way impair the rights of the Party granting such waiver in any other respect or at any other time. Neither the
waiver by any of the Parties hereto of a breach of or a default under any of the provisions of this Agreement, nor the failure by any of the Parties, on one or more occasions, to enforce any of the provisions of this Agreement or to exercise any
right or privilege hereunder, shall be construed as a waiver of any other breach or default of a similar nature, or as a waiver of any of such provisions, rights or privileges hereunder. The rights and remedies herein provided are cumulative and
none is exclusive of any other, or of any rights or remedies that any Party may otherwise have at law or in equity. 
 Section 10.8
Governing Law, etc. 
 (a) This Agreement shall be governed in all respects, including as to validity, interpretation
and effect, by the Laws of the State of Illinois, without giving effect to its principles or rules of conflict of laws, to the extent such principles or rules are not mandatorily applicable by statute and would permit or require the application of
the Laws of another jurisdiction. Each of the Parties hereto submits to the jurisdiction of any state or federal court sitting in Lake County, Illinois, in any action or proceeding arising out of or relating to this Agreement, agrees to bring all
claims under any theory of liability in respect of such action or proceeding exclusively in any such court and agrees not to bring any action or proceeding arising out of or relating to this Agreement in any other court. Each of the Parties hereto
waives any defense of inconvenient forum to the maintenance of any action or proceeding so brought and waives any bond, surety or other security that might be required of any other party with respect thereto. Each Party hereto agrees that service of
summons and complaint or any other process that might be served in any action or proceeding may be made on such Party by sending or delivering a copy of the process to the Party to be served at the address of the Party and in the manner provided for
the giving of notices in Section 10.5. Nothing in this Section 10.8, however, shall affect the right of any Party to serve legal process in any other manner permitted by Law. Each Party hereto
agrees that a final, non-appealable judgment in any action or proceeding so brought shall be conclusive and may be enforced by suit on the judgment or in any other manner provided by Law. 

  
 19 

 (b) The Parties each hereby waive, to the fullest extent permitted by Law,
any right to trial by jury of any claim, demand, action, or cause of action (i) arising under this Agreement or (ii) in any way connected with or related or incidental to the dealings of the Parties hereto in respect of this Agreement or
any of the transactions related hereto, in each case whether now existing or hereafter arising, and whether in contract, tort, equity, or otherwise. The Parties to this Agreement each hereby agree and consent that any such claim, demand, action, or
cause of action shall be decided by court trial without a jury and that the parties to this Agreement may file an original counterpart of a copy of this Agreement with any court as written evidence of the consent of the Parties hereto to the waiver
of their right to trial by jury. 
 Section 10.9 Further Assurances. Each Party covenants and agrees that, without any
additional consideration, it shall execute and deliver, or shall cause its Affiliates to execute and deliver, such documents and other papers and shall take, or shall cause its Affiliates to take, such further actions as may be reasonably required
to carry out the provisions of this Agreement and give effect to the transactions contemplated by this Agreement. 
 Section 10.10
Assignment. No Party may assign this Agreement, or any of its rights or obligations under this Agreement (whether by operation of Law or otherwise), without the prior written consent of the other Party; provided, that notwithstanding
the foregoing, any Party may assign any or all of its rights or obligations under this Agreement without the consent of the other Party to: (a) its Affiliates, (b) a purchaser of: (i) one or more of its Affiliates that is a Provider
or Recipient under this Agreement; (ii) all or substantially all of the business or assets of one or more of its Affiliates that is a Provider or Recipient under this Agreement; or (iii) all or substantially all of such Party’s
business or assets, or (c) its financing sources solely for collateral purposes, in each case so long as the assignee agrees to be bound by the terms of this Agreement. Any permitted assignment shall be binding upon and inure to the benefit of
the Parties and their respective heirs, successors and permitted assigns. Any attempted assignment of this Agreement, or the rights or obligations herein, not in accordance with the terms of this Section 10.10 shall be
void. If an RGHI Affiliate Provider is no longer affiliated with RGHI due to the sale of all or substantially all of the business or assets of such Affiliate to a third party, RGHI shall cause such Affiliate to agree to continue providing the
Services that it is providing at the time of such transaction consistent with the terms of this Agreement for the remaining Term. 

Section 10.11 Multi-party Contracts. The Company and RGHI will use all commercially reasonable efforts to obtain within 24 months
following the Commencement Date, from the counterparty to each Multi-party Contract any needed consent to separate the portion of such contract that relates to the goods or services purchased from or supplied to the Business under such Multi-party
Contract (including but not limited to assignment or partial assignment of such contracts to the Company or RGHI or its Affiliates) except for those Multi-party Contracts the Parties agree no action is required. The contract constituting the
separated portion of any Multi-party Contract that relates to the Business as described in the preceding sentence shall be assumed by and become the responsibility of the Company. Each Party making purchases or receiving services under any
Multi-party Contract shall indemnify and hold harmless the other Party and its Affiliates for any claims, damages, etc. arising out of such purchases or receipt of services. 

  
 20 

 Section 10.12 Severability. If any term or other provision of this Agreement is
determined by a court of competent jurisdiction to be invalid, illegal or unenforceable, all other provisions of this Agreement shall remain in full force and effect so long as the economic or legal substance of the transactions contemplated hereby
is not affected in any manner materially adverse to any Party. Upon any such determination, the Parties shall negotiate in good faith to modify this Agreement so as to effect the original intent of the Parties as closely as possible in an acceptable
manner in order that the transactions contemplated hereby be consummated as originally contemplated to the fullest extent possible. 

Section 10.13 Interpretation. 

(a) The Parties acknowledge and agree that, except as specifically provided herein, they may pursue judicial remedies at law or
equity in the event of a dispute with respect to the interpretation or construction of this Agreement. 
 (b) This Agreement
shall be interpreted and enforced in accordance with the provisions hereof without the aid of any canon, custom or rule of law requiring or suggesting constitution against the Party causing the drafting of the provision in question. 

Section 10.14 No Third-Party Beneficiaries. Other than the rights granted to the Indemnified Parties under
Section 9.1, nothing in this Agreement is intended or shall be construed to give any person, other than the Parties hereto, their successors and permitted novates, transferees and assigns, any legal or equitable right,
remedy or claim under or in respect of this Agreement or any provision contained herein. 
 Section 10.15 Counterparts. This
Agreement may be executed in several counterparts, each of which shall be deemed an original and all of which shall together constitute one and the same instrument. Delivery of an executed counterpart of a signature page to this Agreement via email
shall be effective as delivery of a manually executed counterpart to this Agreement. 
 Section 10.16 Headings. The headings in
this Agreement are for reference only and shall not affect the interpretation of this Agreement. 
 Section 10.17 Order of
Precedence. In the event of any conflict between the provisions of any Exhibit and the other provisions of this Agreement, the other provisions of this Agreement shall govern, except to the extent that the relevant provision of the Exhibit
expressly identifies the provision of this Agreement it supersedes and expressly indicates that such provision is being superseded or this Agreement expressly indicates that the Exhibit governs. 

[Signature page follows] 

  
 21 

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

			
	Reynolds Group Holdings Inc.
		
	By:	 	 /s/ Joseph E. Doyle

	Name:	 	Joseph E. Doyle
	Title: 	 	Vice President
	
	Graham Packaging Company Inc.
		
	By:	 	 /s/ Tracee Auld

	Name:	 	Tracee Auld
	Title: 	 	Vice President

 EXHIBIT A 

Transition Services 
 Section
G1: IT Services1 
  

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.1	  	IT Service Category: Major Applications – Hosting and Infrastructure Support
					
		  	Hosting – shared and dedicated environments	  	 Provision of hosting services at RGHI’s data center for shared hardware and hardware dedicated to GPC’s systems. Services
include:
  
 •  Access to
and use of the noted applications groups
  

•  Disaster Recovery
  

•  Administration
  

•  Security management

 
 •  Backup/restore
management
  
 Service also includes provision of equivalent access to this set
of GPC applications in alternative data center(s) upon migration to GPC’s new operating environment(s), and/or equivalent services from alternative providers, managed under this Agreement by RGHI.
	  	 All services in group 24 months from the Commencement Date
  

Termination can only be as per an agreed Migration Plan
	  	
					
	G1.1.1	  	Autosys	  	Job Scheduling and Monitoring System.	  		  	$4,082 per month
					
	G1.1.2	  	Citrix/Virtual Desktops	  	VDI environment for remote application routing and access.	  		  	$2,252 per month
					
	G1.1.3	  	Collaboration – Email, Instant Messaging & Teams	  	MS Exchange email Service, Outlook integration, MS Teams, and Skype for Business Instant Messaging/Collaboration, Power BI. #Tenant Management	  		  	$21,467 per month
					
	G1.1.4	  	CRM	  	GPC’s instance of the MS Dynamics Customer Relationship Management System.	  		  	$2,649 per month

  

	1 	 Where reference is made to RGHI’s data center, this means either (1) the Lincolnshire facility at 605
Heathrow Drive, (2) the Lake Forest backup data center at 1900 West Field Court, or (3) the Cloud Service provider selected to house certain infrastructure operations from time to time during the Term and migration. 

  
 A-2 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.1.5	  	Hyperion/HFM	  	Hyperion Financial Management system for consolidation and reporting.	  		  	$1,633 per month
					
	G1.1.6	  	RightFax	  	Electronic fax messaging system.	  		  	$3,104 per month
					
	G1.1.7	  	RPA/AA	  	Automation Anywhere ecosystem for Robotic Process Automation.	  		  	$5,059 per month
					
	G1.1.8	  	SharePoint	  	MS SharePoint environment for collaboration, file-sharing and intranet delivery.	  		  	$5,682 per month
					
	G1.1.9	  	SAP Hosting	  	SAP, MII, EWM, Ariba, BW	  		  	$22,963 per month
		
	G1.2	  	IT Service Category: Support Services
					
		  	General support services	  	 Overall services associated with delivery of general support from RGHI to GPC, including components such as:

 
 •  Administration of
vendors
  

•  Procurement
  

•  Network management
  

•  Infrastructure administration and management
	  	 All services in group 24 months from the Commencement Date
  

Termination can only be as per an agreed Migration Plan
	  	
					
	G1.2.1	  	Desktop & Site Management	  	Centralized management services for facility environments: patching, backup, package delivery, imaging, RF/Mobile device support.	  		  	$16,885 per month
					
	G1.2.2	  	Field Site Support Services	  	Management of provisioning of local site network and desktop environment field support services, including management of the PC assets, entailing upgrades, replacements and obsolescence, desktop imaging, technical support of the
local site network and local desktop and server environment.	  		  	$15,549 per month
					
	G1.2.3	  	IT Security Provisioning	  	Management of security provisioning for all applications and access, including SSO and AD.	  		  	$4,082 per month

  
 A-3 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.2.4	  	IT Service Desk and Incident Management Services	  	Provision of IT service desk and incident management services, including: the issue of tickets; ticket-logging; assignment of incident for serving; follow-up; escalation; communication to
user; ticket resolution; user survey and ticket closure; and associated services. The cost of the EasyVista helpdesk tool in included in this service.	  		  	$36,195 per month
					
	G1.2.5	  	LAN & WAN Management	  	Provisioning, monitoring, troubleshooting and administration of long distance and local network facilities, including AT&T (and other) MPLS, DMVPN, Routers and Switches, VOIP, and Wi-Fi
APs.	  		  	$22,092 per month
					
	G1.2.6	  	Governance	  	Overall management of services delivered under this Agreement.	  		  	$18,713 per month
					
	G1.2.7	  	SQL Management	  	Management of environments for miscellaneous MS SQL databases/systems.	  		  	$12,245 per month
					
	G1.2.8	  	Base Infrastructure	  	All management and administration of core datacenter environments in support of all centralized applications and utility delivery, including all services associated with the Lincolnshire Data Center, Cloud Hosting environments,
third party administration and support services.	  		  	$51,248 per month
		
	G1.3	  	IT Service Category: General Pass-thru / Variable Costs
					
		  	Variable and Pass-thru costs	  	Service fees for consumption or license maintenance as levied by vendors to RGHI based on GPC utilization of such services or licenses	  	All services in group 24 months from the Commencement Date	  	
					
	G1.3.1	  	WAN Services – Site Network	  	Vendor (AT&T and other) costs for usage of MPLS and ISP services.	  		  	Fee covered under IT License Usage Agreement

  
 A-4 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.3.2	  	Voice and Cellular Phone Service	  	Local, Long Distance, & Mobile usage costs.	  		  	Pass-through of actual third-party costs incurred in providing the service (other than as covered under the IT License Usage Agreement)
					
	G1.3.3	  	Multi-function device (MFD) Services	  	Lexmark usage and consumables costs.	  		  	Pass-through of actual third-party costs incurred in providing the service
					
	G1.3.4	  	Hosting – Microsoft	  	O365 – Microsoft usage	  		  	Fee covered under IT License Usage Agreement
					
	G1.3.5	  	Licensing—Microsoft	  	Microsoft license maintenance (SA) and subscriptions.	  		  	Fee covered under IT License Usage Agreement
					
	G1.3.6	  	Licensing – SAP	  	SAP license maintenance – R/3	  		  	Fee covered under IT License Usage Agreement
					
	G1.3.7	  	Licensing—SAP BI/MII	  	SAP license maintenance – BI (Hana), MII (IFP)	  		  	Fee covered under IT License Usage Agreement
					
	G1.3.8	  	Licensing—Oracle/HFM	  	Oracle license maintenance for Hyperion Financial Manager.	  		  	Fee covered under IT License Usage Agreement

  
 A-5 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.3.9	  	Licensing – GEP	  	GE Procurement system license fees.	  		  	Pass-through of actual third-party costs incurred in providing the service
					
	G1.3.10	  	Domain Names	  	Domain name annual registration fees.	  		  	Pass-through of actual third-party costs incurred in providing the service
					
	G1.3.11	  	IT Procurement – Fees	  	Hardware/Software/Services procured on behalf of GPC.	  		  	Pass-through of actual third-party costs incurred in providing the service
					
	G1.3.12	  	Licensing – Other	  	KnowBe4, plus other miscellaneous minor licenses maintenance fees.	  		  	Pass-through of actual third-party costs incurred in providing the service
					
	G1.3.13	  	DD&A	  	Depreciation & Amortization	  		  	Pass-through of actual third-party costs incurred in providing the service

  
 A-6 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.4	  	IT Service Category: Project Management / IT Consulting
					
	G1.4.1	  	Discretionary Enhancements	  	 Any system changes or enhancements to the technical operating environment requested by GPC during the Term require agreement between RGHI and
GPC. Provision of this Service is subject to the availability of internal resource within RGHI and agreement between the Parties regarding the scope of the changes/enhancements.

 
 Where this Service is used, the rates will be as follows:

 
 •  Senior Engineer at $200 /
hour
  
 •  Junior Engineer at
$150 / hour
	  	All services in group 24 months from the Commencement Date	  	 Quoted hourly rate with respect to the particular service to be provided

 
 Plus the pass-through of actual third-party costs incurred in
providing the service

					
	G1.4.2	  	IT Consulting Services	  	 Provision of advice, guidance and recommendations on new services, new technical solutions related to applications and infrastructure,
etc.
  
 Provision of this Service is subject to availability of internal resource
within RGHI and agreement between the Parties. Where this Service is used, the rates will be as follows:
  

•  IT Consulting Services at $200 / hour
	  		  	 Quoted hourly rate with respect to the particular service to be provided

 
 Plus the pass-through of actual third-party costs incurred in
providing the service

  
 A-7 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G1.4.3	  	Project Management Services	  	 Provision of Project Management services to deliver projects agreed between RGHI and GPC.

 
 Provision of this Service is subject to availability of internal resource within RGHI
and agreement between the Parties. Where this Service is used, the rates will be as follows:
  

•  Project Manager at $150 / hour

 
 •  Senior Project Manager at
$200 / hour
  
 Any costs for engaging external resources will be passed through to
GPC.
	  		  	 Quoted hourly rate with respect to the particular service to be provided

 
 Plus the pass-through of actual third-party costs incurred in
providing the service

					
	G1.4.4	  	Migration Services	  	 Project services to manage and execute the extraction of IT operations from the RLS managed environment(s) and enable GPC to exit this TSA,
as defined in the TSA Migration Services in Section 2.1.(c).
  
 For the avoidance
of doubt, this service includes all internal RGHI labor and third-party costs associated with execution of all separation activities, and any license or technology acquisitions required to facilitate the establishment of GPC’s new, stand-alone
IT environment and the handover of same to GPC for future management.
  
 This Service
cannot be terminated until such time as separation has concluded to the satisfaction of RGHI and GPC.
  

Where this Service is used, the rates will be as follows:
  

•  Senior Engineer at $200 / hour

 
 •  Junior Engineer at $150 /
hour
	  		  	 Quoted hourly rate with respect to the particular service to be provided

 
 Plus the pass-through of actual third-party costs incurred in
providing the service

  
 A-8 

 Section G2: HR Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G2.1	  	Health and Welfare Benefits Services	  	 In order for RGHI to provide health and welfare benefits services to GPC, GPC must maintain or replicate, adopt, and become the plan sponsor
for the same plans currently maintained, with current vendors for the following:
  

•  EAP (US)— ComPsych
  

•  H&W Administration – Empyrean

 
 •  Pharmacy – Express
Scripts
  
 •  Great West
(Canada)
  
 •  Voya

 
 •  VSP

 
 •  JDIMI (Canada)

 
 RGHI will support vendor changes by providing employee data as needed, attending
meetings, and transition vendor relationships to GCP. GPC will be responsible for transition communication, transition projects, and data feeds required in order to provide the health and welfare benefits services.

 
 Enrollment and Eligibility Processing: RGHI will provide services to enroll newly
hired employees into the health and welfare benefits plans outlined above, including processing status changes, during the Term. GPC will process open enrollment for 2021 during the 2020 open enrollment as required. RGHI will transmit eligibility
data to carriers during the Term.
  
 Tax Filings:

 
 Health and Welfare: Except as indicated herein, GPC (or its applicable vendor)
will prepare and file government and other tax filings associated with the health and welfare benefits beginning with plan year 2019; provided that the preparation of 2019 tax filings shall be at RGHI’s expense.

 
	  	December 31, 2020	  	 $175 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-9 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

		  		  	 General Plan and Vendor Administration. RGHI will continue to provide general plan and vendor administration services with regard to
Empyrean and COBRA administration as applicable in each country.
  
 Other plan year
filings (1095 reporting, P-CORI tax filings, etc): GPC will be responsible for filings beginning with the 2019 plan year. RGHI will assist GPC in creating a calendar for such reports and in obtaining the
appropriate forms.
  
 GPC are responsible for invoices, funding and any other financial
transactions with the vendors. RGHI will provide training and support to the key stakeholders on how the processes are handled currently.
  

RGHI will be available to provide transition of support and agreements and provide support for meetings to share information and answer any questions with
current vendors regarding current practices, including but not limited to support for separation of H&W plans.
	  		  	
					
	G2.2	  	Payroll Services – Systems and Support	  	 Provision of payroll services comprising:
  

•  Management of the relationship and contract with ADP

 
 •  Ongoing support of interface
files with ADP and third-party vendors consistent with current practices, including management and oversight of existing vendor feeds
  

•  Access to ADP so that GPC may undertake:

 
 •  Processing salaried and
hourly payrolls
  
 •  New hire
reporting
  

•  Year-end tax reporting and preparation for employees (if
applicable)
  
 •  Payroll tax
return preparation
  
 •  Access
to HRIS reporting capabilities (where applicable and with existing vendors/feeds)
  

GPC will be responsible for generating their own reports from the payroll systems. RGHI and its Affiliates will not permit the payroll provider to create any
additional programmed reports that are not part of the menu of standard reports available to RGHI.
	  	24 months from the Commencement Date	  	 $3,445 per month
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-10 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G2.3	  	Ancillary HR Services	  	 Provision of ancillary services comprising:
  

•  ADP application and administrative support services

 
 •  Continued access to and use
of existing applications including:
  

•  SmartRecruiters
  

•  Harvest Compensation/Harvest Performance Management
	  		  	 $2,230 per month

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-11 

 Section G3: Financial and Treasury Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G3.1	  	Financial Services – Technical Accounting	  	 Provision of support and handover services for technical accounting including:

•  Assistance with accounting guidance in relation to specific transactions (i.e. lease review,
casualty loss, customer contract review, restructures, etc.), including research (consistent with past practices) for review by GPC management and auditors
	  	12 months from the Commencement Date	  	 $125 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G3.2	  	Financial Services – Lease Administration	  	 Provision of support and handover services for lease administration including:

 
 •  Lease accounting and lease
administration services consistent with current practices and procedures, including but not limited to:
  

•  Mass data uploads leveraging ETL templates into Costar system (10+ lease records)

 
 •  Upload of discount rates (as
prepared by GPC)
  

•  Preparation of monthly and quarterly reports

 
 •  System controls in relation
to RGHI instance of Costar, backup, exchange rates review, facilitation of user security review, cost center/hierarchy maintenance, etc.
  

•  Assistance with system issue resolution

 
 •  Copies of all records,
standard reports, and schedules, etc. from the Costar system for purposes of adoption of the lease accounting standard
  

•  Reasonable assistance to GPC in establishing its own instance of Costar
	  	The earlier of (i) 12 months from the Commencement Date or (ii) the date GPC obtains its own instance of Costar	  	 $125 per person / per hour
  

$4,000 per month for Costar
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G3.3	  	Financial Services – Treasury Administration Handover Services	  	 Reasonable provision of treasury administration handover services, including:

 
 •  Assistance with transition of
administration of letters of credit and any other assumed indebtedness
  

•  Models and historical cash management reports/materials
	  	12 months from the Commencement Date	  	 $95

per person / per hour
 Plus
pass-through of actual third-party costs incurred in providing the service

  
 A-12 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

		  		  	 •  Assistance with cash settlements, movements related to trade balances,
intercompany loans, dividends, cash forecasting, and banking platforms
  

•  Assistance with development of daily cash report preparation processes

 
 •  Assistance with development
of escheatment reporting and filing processes
  

•  Training on review of bank-generated reports

 
 •  Assistance with transition of
wire transfer administration (i.e. authorization for tokens)
  

•  Backup assistance with wire transfer administration and approvals

 
 •  Support for day to day cash
management activities consistent with past practices
	  		  	
					
	G3.4	  	Financial Services – Reporting Applications Support Services	  	Provision of access to and/or application support services for FIS Integrity, Cambridge, and Trident. Service is subject to ability to apply security so GPC cannot view or access RGHI data in those systems.	  	12 months from the Commencement Date	  	 Integrity: $3,610 per month
  

Cambridge: No fixed fee
  

Trident: $180 per month
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G3.5	  	Treasury Services – FBAR Reporting	  	Provision of Foreign Bank and Financial Accounts (“FBAR”) reporting services.	  	12 months from the Commencement Date	  	 $80
  

per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-13 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G3.6	  	Treasury Services – Hedging	  	 Provision of support and handover services related to commodity hedging activities, including:

 
 •  Determining hedge quantities
and timing
  
 •  Execution of
hedging trades in Kiodex
  

•  Tracking open hedge positions

 
 •  Facilitate provision of month-end journal entries
	  	12 months from the Commencement Date	  	 $100 per person / per hour
  

$4,750 per month for Kiodex
  

$1,000 flat fee per trade placed following the Commencement Date

 
 Plus pass-through of actual third-party costs incurred in
providing the service

  
 A-14 

 Section G4: Internal Audit and Tax Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G4.1	  	Audit and IT Audit Handover Services	  	 Provision of audit handover services, including information relating to internal audit and IT internal audit processes and procedures of
GPC.
  
 Reasonable provision of:

 
 •  Training of new GPC staff and
existing documentation for all relevant processes
  

•  Assistance, related to the services included in this section

 
 •  Transition handover support
as required
	  	12 months from the Commencement Date	  	 $175 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G4.2	  	Tax Services – Direct (US)	  	 Provision of support services for tax accounting and direct tax filings, including preparation and filing of federal and state tax returns.
For the avoidance of doubt, preparation and filing of returns may be completed by a third-party service provider consistent with current practice.
  

Reasonable handover tax services, including:
  

•  The transfer by Sellers of any and all historical information and explanations necessary for GPC
to completely and accurately prepare and file the tax returns related to post-Closing period.
  

•  Identification of all information sources, including information gathering formats, for the
collection of information required for GPC to prepare and file the tax returns related to post-Closing periods.
  

•  Providing continued support in providing historical documentation and explanations in relation to
tax audits currently in process.
  

•  Providing working papers and support related to accounting for income taxes.

 
 •  Providing historical transfer
pricing studies and working papers.
  

•  Assistance with registrations and/or electronic payment registrations as needed.
	  	24 months from the Commencement Date	  	 August Fee: $41,479
  

September Fee:
  

$59,203
  

October Fee:
  

$44,924
  

November Fee:
  

$36,311
  

December Fee:
  

$48,956
  

Fees for 2021 will be determined consistent with past practices in approximately Q4 of 2020

 
 Plus pass-through of actual third-party costs incurred in
providing the service

  
 A-15 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G4.3	  	Tax Services – Audit Support	  	 Provision of support for state and federal and international income tax audits, including:

 
 •  Providing documentation and
explanations to the examiners
  

•  Preparing necessary paperwork related to any filings or settlements
	  	24 months from the Commencement Date	  	 $175 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G4.4	  	Tax Services – International Income Tax Support	  	Provision of support and handover services for international income tax.	  	24 months from the Commencement Date	  	 $140 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G4.5	  	Tax Services – Transfer Pricing Consulting Services	  	Provision of support and handover services for transfer pricing compliance and other matters related to GPC worldwide transactions and sales services, including in connection with audits and Country by Country (CbC) and customs
reporting.	  	The earlier of (i) 24 months from the Commencement Date or (ii) the cessation of current Director of Transfer Pricing’s employment	  	 $140 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-16 

 Section G5: Procurement Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G5.1	  	Procurement – Support and Handover Services	  	 Provision of support and handover services to assist GPC (consistent with past practices) in obtaining supply and or service agreements,
including assisting with negotiations (which shall not include legal advice) in relation to:
  

•  Small parcel freight (UPS, FedEx)

 
 •  ISN

 
 •  Energy

 
 •  IT multifunction devices
(printers, etc.)
  
 •  Raw
materials – resin
  
 •  IT
procurement
	  	12 months from the Commencement Date	  	 $100 per person / per hour
  

Plus the pass-through of actual third-party costs incurred in providing the service

  
 A-17 

 Section G6: Travel and Expense Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G6.1	  	Travel and Expense Services –Travel Booking Assistance	  	 Provision of:
  

•  Access to discounted airline, hotel, and rental car rates

 
 •  Services relating to travel
booking assistance and ticket issuance by FCM
  
 For the avoidance of doubt, RGHI may
from time to time identify alternative service providers and will provide GPC with reasonable advance notice of any changes.
	  	12 months from the Commencement Date	  	No fee

  
 A-18 

 Section G7: Trade Compliance 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G7.1	  	Trade Compliance Handover Services	  	 Provision of access to RGHI’s trade compliance team who will provide ongoing support, background information and handover support
services for the current trade compliance function, including:
  

•  Assistance in data handover of historical import and export transactions and classification
databases
  
 •  Trade
compliance procedures, in particular:
  

•  Export controls
  

•  Transition supplier communication regarding Importer Security Filings

 
 •  Reporting and filing
services, but will not require Sellers to carry out reporting or filing on behalf of the GPC
  

•  Understanding of current issues, including routine filings, prior disclosures, protests,
remediations and assistance declarations
  

•  Coordination of shipments with brokers (import and export)

 
 •  Classifications

 
 •  Preparation of customs
documentation
  
 •  Denied
party screening
  
 •  Monthly
import and export reports
  

•  FTA support
	  	August 31, 2020	  	 $100 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

					
	G7.2	  	Trade Compliance Systems	  	Provision of continued access to and use of shared trade compliance databases (EY and Descartes) to allow GPC to carry out tasks related to free trade agreements, classifications, CTPAT, denied party screening, and trade
analysis.	  	24 months from the Commencement Date	  	Pass-through of actual third-part costs incurred in providing the service

  
 A-19 

 Section G8: Legal and Other Regulatory Support Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G8.1	  	General Services – Contract Management Database	  	Provision of access to and use of RGHI’s contract management database (Conga Novatus).	  	March 7, 2021	  	Pass-through of actual third-party costs incurred in providing the service
					
	G8.2	  	General Services – Intellectual Property	  	 Provision of access to and use of shared IP databases and service providers to enable GPC to carry out the following:

 
 •  Facilitation of ongoing
portfolio maintenance (i.e. renewal decisions and required filings)
  

•  Management and oversight of patent and trademark prosecution activities (i.e. office action
responses)
  
 •  Filing new
registrations and applications consistent with past practices
  
 IP databases and
service providers include:
  

•  IP Manager
  

•  IPAN
  

•  Derwent Innovation
  

•  TrademarkNow
  

For the avoidance of doubt, RGHI may from time to time select alternative databases and/or service providers, and will provide GPC with reasonable advance
notice of any changes.
	  	24 months from the Commencement Date	  	 $100 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service (i.e. external legal firm fees to compile data for GPC, fees for
IP databases and service providers)

					
	G8.3	  	General Services – Database Separation	  	Provision of support services related to separation of IP databases (IP Manager and IPAN).	  	December 31, 2020	  	 $1,150 per month
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-20 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	G8.4	  	General Services – Corporate Secretarial	  	Provision of corporate secretarial duties and government filing assistance for GPC international locations consistent with past practices, including support for liquidations, consolidations, and restructures, subject to the
availability of RGHI resources.	  	24 months from the Commencement Date	  	 $100
 per person /
per hour
  
 Plus pass-through of actual third-party costs
incurred in providing the service (i.e. external Co-Sec/legal firm fees, Diligent Entities fees)

					
	G8.5	  	General Services – Legal Support	  	 Provision of support and handover services with respect to all legal services provided by RGHI and its Affiliates, including:

 
 •  Information, relevant
documents, and knowledge transfer related to employment and labor relations
  

•  Ongoing information and assistance in connection with all other matters for which employees of
RGHI or its Affiliates were providing legal services prior to the Commencement Date
	  	12 months from the Commencement Date	  	 $190 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 A-21 

 EXHIBIT B 

Reverse Transition Services 

Section GR1: IT 
  

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR1.1	  	Voice and Cellular Phone Support	  	General provisioning and management of land line services and CRU mobility with vendors to RGHI.	  	24 months from the Commencement Date	  	$2,797 per month
					
	GR1.2	  	IT Procurement	  	Handling of procurement activities for venders, including contract management, SOW completion, PR and PO processing for RGHI.	  	24 months from the Commencement Date	  	$2,501 per month
					
	GR1.3	  	GPC HFM	  	Business support for RGHI in their use of the GPC instance of HFM.	  	12 months from the Commencement Date	  	No Fee
					
	GR1.4	  	DocuSign	  	Provision of access to and use of DocuSign pursuant to GPC renewal order effective November 15, 2019, consistent with current practices.	  	The earlier of (i) November 14, 2020 or (ii) the use of all 5,500 envelopes within current DocuSign renewal order	  	No fee

  
 B-1 

 Section GR2: HR 
  

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR2.1	  	General HR –Employment Services (Reynolds)	  	Employment of current Director, Supplier Product and Process Quality – Europe & Asia, including, without limitation, provision of human resources support, payroll processing, and benefits coverage.	  	The earlier of (i) the cessation of the current Director’s employment or (ii) February 4, 2022	  	Pass-through of actual costs and third-party costs incurred in providing the service

  
 B-2 

 Section GR3: Finance Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR3.1	  	General Services – Finance and Support Services	  	Handover and transition support services to retained CSI businesses in Brazil, Peru, Colombia, Chile, and Argentina, including support for treasury, historical matters, and provision of training and consulting services as may be
reasonably requested.	  	12 months from the Commencement Date	  	$75 per person / per hour
					
	GR3.2	  	General Services – AP Support	  	Provision of accounts payable support and handover services to the Evergreen business unit, consistent with past practice.	  	12 months from the Commencement Date	  	$75 per person / per hour
					
	GR3.3	  	Financial Services – Reporting Applications Support Services	  	Provision of access to and/or application support services for Blackline. Service is subject to ability to apply security so RGHI cannot view or access GPC data in those systems.	  	April 1, 2022	  	No fee

  
 B-3 

 Section GR4: Procurement 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR4.1	  	Procurement Handover Services	  	 GPC will assist divested CSI business to obtain supply or service agreements, including assisting with negotiations (which shall not include
legal advice) in relation to:
  

•  Logistics
  

•  Freight – small parcel (UPS, FedEx)

 
 •  IT multifunctional devices
(printers, etc.)
	  	December 20, 2020	  	 $100
  

per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 B-4 

 Section GR5: Trade Compliance 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR5.1	  	Trade Compliance Handover Services	  	 Provision of access to GPC’s trade compliance team who will provide background information and handover support services for the current
trade compliance function, including:
  

•  Assistance in data handover of historical import and export transactions and classification
databases
  
 •  Familiarization
with trade compliance procedures, in particular:
  

•  Export controls
  

•  Transition supplier communication regarding Importer Security Filings

 
 •  Reporting and filing
services, but will not require Sellers to carry out reporting or filing on behalf of the GPC
  

•  Understanding of current issues, including routine filings, prior disclosures, protests,
remediations and assistance declarations
  

•  Coordination of shipments with brokers (import and export)

 
 •  Classifications

 
 •  Preparation of customs
documentation
  
 •  Denied
party screening
  
 •  Monthly
import and export reports
  

•  FTA support
	  	12 months from the Commencement Date	  	 $100 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 B-5 

 Section GR6: Legal Support Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR6.1	  	General Services – Intellectual Property – Support Services	  	 Provision of support services related to Transferred Entities’ intellectual property, including:

 
 •  Facilitation of ongoing
portfolio maintenance (i.e. renewal decisions and required filings)
  

•  Management and oversight of patent and trademark prosecution activities (i.e. office action
responses)
  
 •  Filing new
registrations and applications consistent with past practices
	  	To the earlier of (i) December 20, 2020 or (ii) the cessation of current Global Intellectual Property Manager’s employment	  	 $100 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the service

  
 B-6 

 Section GR7: Travel and Expense Services 

 

									
	 	  	 Service Name
	  	 Description of Service
	  	 Term
	  	 Fee (USD)

	GR7.1	  	Travel and Expense Services – Concur & Travel Booking Assistance	  	Provision of access to and use of the Concur system for travel booking, filing expense reports, processing and payment of expense reports, and reimbursement for cash expenses (Bambora).	  	To the earlier of (i) the transfer of Evergreen employees to the RGHI instance of Concur or (ii) 12 months from the Commencement Date	  	 $75 per person / per hour
  

Plus pass-through of actual third-party costs incurred in providing the
service2

  
  

	2 	 Concur invoices quarterly and charges are based on number of reports utilized during that timeframe, consistent
with past practices. 

  
 B-7 

 EXHIBIT C 

Service Coordinators 

To be designated in writing from time to time by each party. 

  
 C-1

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