Document:

Tax Sharing Agreement

 Exhibit 10.72 
  
 Execution Copy 
  
 TAX SHARING AGREEMENT 
  
 This TAX SHARING AGREEMENT, made as of this 1st day of August, 2005 (this “Agreement”), by and among CONSOL Energy Inc., a Delaware
corporation (“Parent”), and CNX Gas Corporation, a Delaware corporation (“Gasco”). 
  
 Recitals 
  

	 	A.	Parent and Gasco are members of an affiliated group (the “Group”) within the meaning of Section 1504(a) of the Internal Revenue Code of 1986, as amended (the
“Code”), of which Parent is the common parent corporation; and 

  

	 	B.	It is desired to set forth the rights and obligations of the parties with respect to consolidated tax liability of the Group, and to set forth certain other matters relating to the
filing of consolidated returns and the payment of tax for the Group; and 

  

	 	C.	It is the intention of the parties that Gasco shall bear its fair share of the Group’s consolidated Federal income tax liability, and to the extent applicable, state income tax
liability. 

  
 Now therefore, for and in
consideration of the premises and mutual covenants and agreements herein contained and intending to be legally bound, each of Parent and Gasco agree as follows: 
  

1. Definitions 
  
 As used herein, the following terms shall have the following meanings: 
  
 Adjustment shall have the meaning set forth in Section 10. 
  
 Code shall mean the Internal Revenue Code of 1986, as amended.

  
 Deconsolidation shall have the meaning set forth in
Section 13. 
  
 Federal Group Consolidated Return shall
have the meaning set forth in Section 2. 
  
 Federal Income
Taxes shall mean the taxes imposed by Sections 11, 55 and 59A of the Code (or any successor provisions), as well as any penalties, additions to tax and interest imposed with respect thereto. 
  
 Gasco means CNX Gas Corporation, a Delaware corporation. 

 
 Gasco Items shall have the meaning set forth in Section 10.

  
 Gasco Stand-Alone Attribute shall have the meaning set
forth in Section 6. 
  
 Gasco Subgroup shall mean the group
of corporations consisting of Gasco and all corporations which would constitute an affiliated group (within the meaning of Section 1504(a) of the Code) of which Gasco was the common parent corporation were it not for the fact that Gasco is a member
of the Group. 

 Tax Sharing Agreement 
  
 Group Consolidated Return shall have the meaning set forth in Section 2. 
  
 Group shall mean the affiliated group (within the meaning of Section
1504(a) of the Code) of which Parent is the common parent corporation. 
  
 Parent shall mean CONSOL Energy Inc. a Delaware corporation. 
  
 Post-Deconsolidation Year shall mean any taxable year which ends after a Deconsolidation. 
  
 Pre-Agreement Year shall have the meaning set forth in Section 9. 
  
 Records shall have the meaning set forth in Section 11. 
  
 Spin-Off shall have the meaning set forth in Section 13. 
  
 Stand-Alone Tax Liability shall have the meaning set forth in Section
5. 
  
 State Group Consolidated or Combined Return shall
have the meaning set forth in Section 2. 
  
 State Income
Tax shall mean any tax imposed by the various states or commonwealths wherein Gasco or any member of a Gasco Subgroup has a taxable presence or may be required to share in the combined tax return filed by Parent. 
  
 2. Filing of Consolidated United States Federal and State Income Tax
Returns 
  
 For each taxable year in which Gasco is a member
of the Group, the Group (a) shall file consolidated Federal income tax returns (“Federal Group Consolidated Returns”) and Gasco hereby consents to join in such Federal Group Consolidated Returns, and (b) may be required to file
certain consolidated or combined State Income Tax returns (“State Group Consolidated or Combined Returns” and together with the Federal Group Consolidated Returns, collectively, the “Group Consolidated Returns”) and
Gasco hereby consents to join in such State Group Consolidated or Combined Returns. The Parent, on behalf of the Group, shall prepare and file such Group Consolidated Returns, and shall make all remittances of Federal Income Tax and State Income Tax
(including estimated tax), as required by law. Parent shall, in its sole discretion, have exclusive control over the preparation and filing of Group Consolidated Returns (including, without limitation, making any elections with respect thereto,
providing, however, that any election that affects only Gasco shall be made, after consultation with Gasco, in a manner that is reasonable and fair to Gasco). 
  

3. State and Other Tax Reporting 
  
 In the event consolidated, combined or similar reporting is available but not required for purposes of state income taxation, Parent, in its sole
discretion, shall determine whether to report in such manner. In the event that such a consolidated or combined tax return is filed, Gasco’s share of consolidated or 
  

 2 

 Tax Sharing Agreement 
  
 combined tax liability shall be determined, and payments with respect thereto, shall be made in accordance with the principles of this
Agreement. If consolidated or combined reporting is not available, or is not used, with respect to any tax, Gasco agrees to file such returns or reports, and to pay such amounts of tax, at the time, and in the manner, required by law. 
  
 4. Sharing of Information; Cooperation 
  
 (a) Parent and Gasco shall cooperate fully in the determination of the amount
of estimated tax payments, the preparation and filing of Group Consolidated Returns, tax planning, determination of appropriate reserves for current and deferred taxes and the administration of the Group’s tax matters, including executing any
consents or other documents, providing Parent with all information, and providing Parent with access to any records, that are necessary in connection with such determination, preparation, filing, planning or administration, or with any audit or
examination, or which are reasonably requested by Parent in connection therewith. 
  
 5. Payments By Gasco 
  
 Each year, at the times and in the manner set forth in Section 7, Gasco shall make payments in an amount equal to Gasco’s Stand-Alone Tax Liability. For purposes of this Agreement, the “Stand-Alone Tax Liability” of
Gasco shall be the amount (but not below zero) of Federal Income Tax and State Income Tax liability (in those cases where Gasco joined in the filing of a State Group Consolidated or Combined Return with the Group), which Gasco would have incurred
had it filed a separate Federal Income Tax or State Income Tax return for all years subject to this Agreement (as provided in Section 9), provided, however, that the determination of Gasco’s Stand-Alone Tax Liability shall not
take into account any deduction or other tax benefit attributable to the exercise of an option to purchase Parent stock by an employee of Gasco. The determination of Gasco’s Stand-Alone Tax Liability shall be made in a manner that reflects all
elections, positions, and methods used in the Group Consolidated Return as actually filed (or will be filed) and otherwise shall be prepared in a manner consistent with such Group Consolidated Return. The determination of Gasco’s Stand-Alone
Tax Liability shall reflect any carryovers of net operating losses, net capital losses, excess tax credits, or other tax attributes from prior years subject to this Agreement which could have been utilized by Gasco (excluding, however, those
attributes utilized on a Group Consolidated Return for which a payment was made by Parent to Gasco pursuant to Section 6 hereof) if Gasco had never been included in the Group and Gasco had actually filed separate returns (prepared in a manner
consistent with that set forth in this Section 5 for determining Gasco’s Stand-Alone Tax Liability), but shall not reflect any tax benefits that arise from any adjustment to a Pre-Agreement Year or carryovers of any tax attributes from a
Pre-Agreement Year, regardless of whether such attributes were utilized (on audit or otherwise) on a tax return of Parent in a Pre-Agreement Year, provided, however, that in the case of any limitations on the use of net operating
losses, credits or other tax attributes which, in the Group Consolidated Return as actually filed, are determined on a consolidated basis (such as the foreign tax credit limitation) or by taking into account items related to persons other than the
member which generated such tax attribute (such as the limitation on the deductibility of interest expense under Code §163(j)), Gasco’s Stand-Alone Tax Liability shall be determined based on the actual amount of such limitations in the
Group Consolidated Return as filed, and not by recalculating such limitations as though separate Federal income tax returns were filed. For purposes of this Agreement, the term “credit” or “tax credit” shall not include any
credit for amounts of tax previously paid. 
  

 3 

 Tax Sharing Agreement 
  
 6. Use of Net Operating Losses or Credits 
  
 If, for a taxable year subject to this Agreement, a calculation of Gasco’s Stand-Alone Tax Liability in accordance with
the principles of Section 5 results in a net operating loss, net capital loss, excess tax credit or other tax attribute (a “Gasco Stand-Alone Attribute”), which is actually utilized in a Group Consolidated Return (including any
amendments thereto), then, within 30 days after the later of (i) the due date for the Group Consolidated Return (taking into account any extensions thereof) or (ii) the date such Gasco Stand-Alone Attribute is actually realized in cash (whether
directly or by offset), Parent shall pay to Gasco an amount equal to the lesser of (x) the refund which Gasco would have received as a result of the carryback of such Gasco Stand-Alone Attribute to any prior year or years (determined as if such
attributes could not be carried back to any year prior to the earliest year subject to this Agreement) or (y) the tax savings or tax benefit realized by Parent with respect to the use of such Gasco Stand-Alone Attribute in a Group Consolidated
Return. All calculations of deemed refunds pursuant to this Section 6 shall include interest computed as if Gasco had filed a claim for refund or an application for a tentative carryback adjustment pursuant to Section 6411(a) of the Code on the date
on which the Group Consolidated Return is filed. 
  
 7. Timing
and Manner of Payments 
  
 (a) At least 5 business days
before each quarterly payment of estimated Federal Income Tax or State Income Tax is due on behalf of the Group, Gasco shall provide to Parent an estimate of Gasco’s Stand-Alone Tax Liability and any other information reasonably necessary to
determine the amount of Gasco’s share of such quarterly payment, based on a reasonable estimate in accordance with the principles of Section 5, and shall pay such amount to Parent. 
  
 (b) No later than 5 business days before the due date (taking into account extensions) of the Federal Group
Consolidated Return or any State Group Consolidated or Combined Return for each taxable year, Gasco shall (i) determine its Stand-Alone Tax Liability for such year, (ii) shall notify Parent of such amount, and (iii) provide information to Parent as
is reasonably necessary to verify such amount. To the extent such amount exceeds the amounts previously paid by Gasco pursuant to Section 7(a) for such year, Gasco shall, together with such notice, pay the difference to Parent. To the extent the
amount of Gasco’s Stand-Alone Tax Liability for a year is less than the amount previously paid by Gasco pursuant to Section 7(a) for such year, Parent shall, within 5 business days of such notice, refund the difference to Gasco. 
  
 (c) In the event Parent shall dispute Gasco’s calculation of any
payments due under paragraph (a) or (b) of this Section 7, Parent shall promptly so notify Gasco, and the parties shall jointly attempt to resolve such dispute. In the event the parties are unable to resolve such dispute within 10 days, the matter
shall be referred to a nationally recognized accounting firm, selected by Parent and reasonably acceptable to Gasco, for resolution. The fees of such accounting firm shall be borne one-half by Parent and one-half by Gasco. Upon resolution of a
dispute (whether by agreement of the parties or by the accounting firm) appropriate payments shall promptly be made to reflect such resolution. 
  
 (d) Any amounts due under this Agreement which are not paid when due shall bear interest at a rate equal to the rate, as in effect from time to
time, applicable to underpayment 
  

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 Tax Sharing Agreement 
  
 of Federal Income Tax, plus one percentage point. In addition, if, as a result of Gasco’s failure to make any payments when due under
this Agreement, or other failure to comply with the terms of this Agreement, Parent incurs any penalty or addition to tax, Gasco shall promptly reimburse Parent for such penalty or addition to tax. 
  
 8. Indemnification 
  
 Provided that Gasco has fully complied with all of its obligations under this
Agreement, Parent agrees to indemnify and hold harmless Gasco from and against any Federal Income Tax and any State Income Tax liability in excess of amounts which Gasco is required to pay under this Agreement. Parent agrees to indemnify and hold
harmless Gasco, and Gasco agrees to indemnify and hold harmless Parent and each other member of the Group from and against any damages arising from any breach by Parent or Gasco of their respective obligations under this Agreement. 
  
 9. Years to Which This Agreement Applies 
  
 This Agreement shall apply to taxable years ending on or after the date
hereof. Any taxable year of Gasco prior to the years to which this Agreement applies is referred to herein as a “Pre-Agreement Year.” 
  
 10. Redetermination of Tax Liability 
  
 (a) In the event the Internal Revenue Service or any state or commonwealth seeks to redetermine the Group’s consolidated Federal Income Tax or
State Income Tax liability (as applicable) for a taxable year, Parent shall have, except as provided in Section 10(b) below, complete control of any examination or other proceeding with respect to such redetermination (including, without limitation,
whether to contest any proposed adjustment, and the form in which any such contest shall be adjudicated. Gasco shall assist and cooperate with Parent during the course of any proceedings related to a proposed redetermination or contest thereof.

  
 (b) Parent shall give Gasco notice of and consult with
Gasco with respect to any issues relating to items of income, gain, loss, deduction or credit of Gasco (“Gasco Items”). Notwithstanding the provisions of Section 10(a), Parent shall delegate to Gasco full responsibility for
conducting an examination or other proceeding, or the portions of an examination or other proceeding, which relate solely to Gasco’s tax liability. Parent shall not settle or otherwise compromise any Gasco Item that would result in additional
liability for Gasco under this Agreement without the written consent of Gasco, which consent shall not be unreasonably withheld. 
  
 (c) In the event Parent, in its sole discretion, decides to contest any proposed redetermination of any Gasco Item by paying additional tax and
seeking a refund, Parent shall so notify Gasco, and, within 5 days of such notice, Gasco shall pay to Parent an amount equal to the amount by which Gasco’s Stand-Alone Tax Liability would be increased if such Gasco items were determined
adversely. 
  
 (d) Gasco shall reimburse Parent for all
reasonable out-of-pocket expenses €(including, without limitation, legal, consulting and accounting fees) in the course of proceedings described in this Section 10 to the extent such expenses are reasonably attributable to Gasco Items.

  

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 Tax Sharing Agreement 
  
 (e) To the extent that any audit, litigation or claim for refund with respect to a Group Consolidated Return results
in an additional payment of tax (including a payment of tax made preliminary to commencing a refund claim or litigation) or a refund of tax (any such additional payment or refund, an “Adjustment”) relating to the treatment of a
Gasco Item for an Agreement Year, Gasco’s Stand-Alone Tax Liability for such year shall be recalculated to reflect such adjustment. Within 5 days after any such Adjustment, Gasco or Parent, as appropriate, shall make additional payments or
refund payments to the other party reflecting such Adjustment, plus interest pursuant to Section 7(d) of this Agreement, calculated as if payments by and to Gasco pursuant to Sections 5 and 6 of this Agreement and this Section 10 were payments and
refunds of Federal Income Taxes or State Income Taxes. Gasco shall further pay to Parent the amount of any penalties or additions to tax incurred by the Group as a result of an adjustment to any Gasco Item for an Agreement Year. 
  
 11. Document Retention, Access to Records and Use of Personnel

  
 Until the expiration of the relevant statute of
limitations (including extensions), Gasco and Parent shall (i) retain records, documents, accounting data, computer data and other information (collectively, the “Records”) necessary for the preparation, filing, review, audit or
defense of all tax returns relevant to an obligation, right or liability of either party under the Agreement; and (ii) give Parent or Gasco, as the case may be, reasonable access to such Records held by the other party and to its personnel (insuring
their cooperation) and premises to the extent relevant to an obligation, right or liability of either party under this Agreement. Prior to disposing of any such Records, Parent and Gasco, as the case may be, shall notify the other party in writing
of such intention and afford the other party the opportunity to take possession or make copies of such Records at its discretion and expense. 
  
 12. Application to Gasco Subgroup 
  
 If, for any taxable year, there exists a Gasco Subgroup, such Gasco Subgroup shall be treated as a single corporation insofar as its rights and
obligations vis á vis Parent are concerned. Accordingly, for a year in which a Gasco Subgroup exists, (i) all references herein to Gasco shall apply to the Gasco Subgroup, (ii) the computation of Gasco’s Stand-Alone Tax Liability under
Section 5 shall be made as though all members of the Gasco Subgroup filed a consolidated Federal Income Tax or State Income Tax return (as applicable) which included only such members and for which Gasco was the common parent corporation, (iii)
Gasco shall act as agent for all members of the Gasco Subgroup in dealing with Parent under this Agreement, and (iv) other appropriate adjustments shall be made to carry out the purposes of this Section 12. 
  
 13. Deconsolidation 
  
 In the event Gasco ceases, for any reason, to be a member of the Group (a
“Deconsolidation”), the provisions of this Section 13 shall apply. 
  
 (a) Section 5 shall not apply to any Post-Deconsolidation Year. For purposes of applying Section 5 (including, without limitation, determining Gasco’s stand-alone tax liability), Gasco’s taxable year
shall be deemed to have closed on the date of the Deconsolidation (notwithstanding that such year would not have closed on such date had Gasco filed a separate Federal Income Tax or State Income Tax return), and any period following such
Deconsolidation shall be a Post-Deconsolidation Year. 
  

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 Tax Sharing Agreement 
  
 (b) Section 4 shall apply only with respect to years to which Section 5 applies. In addition, with respect to years
following a Deconsolidation, each party shall reasonably cooperate with the other, including providing information, materials and documents, to the extent such party is in possession of information, materials or documents relevant to the
administration of taxes imposed on the other party. 
  
 (c)
Section 6 shall not apply following a Deconsolidation. Gasco hereby covenants that it will elect (pursuant to Section 172(b)(3) of the Code and, to the extent feasible, any corresponding or similar provision of state, local or foreign law) to
relinquish any right to carry back net operating losses from any Post-Deconsolidation Year to any year which is not a Post-Deconsolidation Year. 
  
 (d) Section 10 shall not apply to any Post-Deconsolidation Year. In the event of a tax examination (or other administrative or judicial proceeding)
with respect to a Post-Deconsolidation Year, Gasco shall not settle or compromise any item in a manner which would affect the liability of either party to the other under paragraph (d) of this Section 13 without the consent of Parent (which consent
shall not be unreasonably withheld). 
  
 (e) The parties
hereto acknowledge that it is possible that, at some time in the future, Parent may decide to distribute the stock of Gasco which it owns (directly or indirectly) to its shareholders in a transaction which is intended to qualify under Section 355 of
the Code (a “Spin-Off”). Gasco covenants that it will not, without Parent’s consent, take any action which would adversely affect the ability to effect a Spin-Off, and further covenants that, in the event Parent so decides, it
will cooperate with Parent in effecting the Spin-Off (including any internal restructuring in connection therewith). Without limitation of the foregoing, Gasco agrees that, if requested by Parent, it will (i) execute such documents, and make such
representations, as are necessary to obtain an opinion of counsel (or, in Parent’s discretion, a private letter ruling) that the Spin-Off will be described in Section 355 of the code, (ii) enter into agreements in connection with such Spin-Off,
including, without limitation, agreements which would (x) restrict the ability of Gasco to take any action which would result in (x) the Spin-Off failing to qualify under Section 355 of the Code, (y) restrict the ability of Gasco to take any action
which would result in recognition of gain pursuant to Section 355(e) of the Code, and/or (z) require Gasco to indemnify Parent or other Group members if the Spin-Off does not so qualify or results in recognition of gain pursuant to Section 355(e) of
the Code as a result of Gasco’s actions or in connection with certain acquisitions of Gasco or its capital stock by third parties, and (iii) and take any other actions reasonably requested by Parent in connection with such Spin-Off. 

 
 14. Confidentiality 
  
 Each of the parties hereto shall hold, and cause its directors, officers,
employees, advisors, and consultants to hold, in strict confidence all information, materials or documents concerning the other party furnished it by such other party or its representatives pursuant to this Agreement (except to the extent that such
information can be shown to have been (1) in the public domain through no fault or such party or (2) later lawfully acquired from other sources not under a duty of confidentiality by the party to which it was furnished. Neither party shall release
or disclose such information to any other Person, except (i) to its directors, officer, employees, auditors, attorneys, financial advisors, bankers or other consultants who shall be advised of and 
  

 7 

 Tax Sharing Agreement 
  
 agree to be bound by the provisions of this Section 14, (ii) if compelled to disclose by judicial or administrative process or, in the
opinion of its counsel by other requirements of law, or (iii) in connection with a tax examination or other administrative or judicial proceeding in connection with the determination of taxes. 
  
 15. Term 
  
 Except as provided in Section 13, this Agreement shall continue in full force and effect until such time as each of Parent
and Gasco agree to terminate it. 
  
 16. Prior Understandings;
Incorporation by Reference 
  
 This Agreement supersedes all
prior understandings and agreements, whether written or oral, between the Parent and Gasco relating to the transactions provided for herein, including any prior confidentiality agreements and commitments. The Master Separation Agreement of even date
herewith by and among Parent and Gasco and various subsidiaries of each (the “Master Separation Agreement”) and the other Ancillary Agreements (as defined in the Master Separation Agreement) are incorporated by reference herein;
provided, however, that to the extent that there is any conflict between the terms of this Agreement and the Master Separation Agreement or other Ancillary Agreements, the terms of this Agreement shall control with respect to matters
set forth herein. 
  
 17. Governing Law 
  
 The internal laws of the Commonwealth of Pennsylvania (without reference to
its principles of conflicts of law) shall govern the construction, interpretation and other matters arising out of or in connection with this Agreement. 
  
 18. Notices 
  
 Each party giving any notice required or permitted under this Agreement will give the notice in writing and use one of the following methods of delivery
to the party to be notified, at the address set forth below or another address of which the sending party has been notified in accordance with this Section 18: (a) personal delivery; (b) facsimile or telecopy transmission with a reasonable method of
confirming transmission; (c) commercial overnight courier with a reasonable method of confirming delivery; or (d) pre-paid, United States of America certified or registered mail, return receipt requested. Notice to a party is effective for purposes
of this Agreement only if given as provided in this Section 18 and will be deemed given on the date that the intended addressee actually receives the notice. 
  
 If to Parent: 
  
 CONSOL Energy Inc. 
 1800 Washington Road 
 Pittsburgh, PA 15241 
 Attention: William Lyons, Chief Financial Officer 
 Facsimile: 
  

 8 

 Tax Sharing Agreement 
  
 If to Gasco: 
  
 CNX Gas Corporation 
 1800 Washington Road 
 Pittsburgh, PA 15241 
 Attention: Gary Bench, Chief Financial Officer 
 Facsimile: 
  
 19. Binding Effect and Assignment 
  
 This Agreement binds and benefits the parties and their respective successors and assigns. Neither party may assign any of its rights or delegate any of
its obligations under this Agreement without the written consent of the other party which consent may be withheld in such party’s sole and absolute discretion and any assignment or attempted assignment in violation of the foregoing will be null
and void. 
  
 20. Severability 
  
 If any provision of this Agreement is determined to be invalid, illegal or
unenforceable, the remaining provisions of this Agreement, shall remain in full force. 
  
 21. Counterparts 
  
 The
parties may execute this Agreement in multiple counterparts, each of which constitutes an original as against the party that signed it, and all of which together constitute one agreement. The signatures of the parties need not appear on the same
counterpart. The delivery of signed counterparts by facsimile or email transmission that includes a copy of the sending party’s signature is as effective as signing and delivering the counterpart in person. 
  
 22. Amendment 
  
 The parties may amend this Agreement only by a written agreement signed by
each of Parent and Gasco and that identifies itself as an amendment to this Agreement. 
  
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 9 

 Execution Copy 
  
 IN WITNESS WHEREOF, the parties hereto have executed this Tax Sharing Agreement the day and year first above written. 
  

					
	 Attest:
	 	 CONSOL ENERGY INC.

			
	 /s/    Paige M. Greene

	 	 By:
	 	 /s/    William J. Lyons

	 Paige M. Greene, Assistant Secretary
	 	 Name:
	 	 William J. Lyons

	 	 	 Title:
	 	 Executive Vice President and Chief Financial Officer

  

					
	 Attest:
	 	 CNX GAS CORPORATION

			
	 /s/    Gary J. Bench

	 	 By:
	 	 /s/    Ronald E. Smith

	 Gary J. Bench, Secretary
	 	 Name:
	 	 Ronald E. Smith

	 	 	 Title:
	 	 Chief Operating OfficerIntercompany Revolving Credit Agreement

 Exhibit 10.73 
  
 Execution Copy 
  
 INTERCOMPANY REVOLVING CREDIT AGREEMENT 
  
 THIS INTERCOMPANY REVOLVING CREDIT AGREEMENT (this “Agreement”) is made and entered into as of this 1st day of August, 2005,
between CONSOL Energy Inc., a Delaware corporation (“CEI”), and CNX Gas Corporation, a Delaware corporation (“CNX”). 
  
 RECITALS 
  
 WHEREAS, CEI currently owns, indirectly, all of the issued and outstanding common stock of CNX (“Common Stock”), and CNX is a member of
CEI’s “affiliated group” of corporations for federal income tax purposes; 
  
 WHEREAS, in accordance with a Master Separation Agreement dated as of August 1, 2005, CEI is separating its gas operations, which will be operated by CNX, from its coal operations; 
  
 WHEREAS, CNX intends to offer and sell for its own account up to 20% of the
shares of CNX Common Stock to unaffiliated third persons pursuant to a private placement (the “Private Placement”) of such shares; 
  
 WHEREAS, upon completion of the Private Placement, CNX will cease to be a wholly-owned indirect subsidiary of CEI. 
  
 WHEREAS, CEI has provided, and following the Private Placement, desires to
continue to provide (or cause to be provided) pursuant to the terms hereof, funds to support liquidity and working capital needs to its domestic subsidiaries and divisions, including CNX and its subsidiaries. 
  
 AGREEMENT 
  
 NOW, THEREFORE, in consideration of the foregoing and the mutual covenants and agreements set forth below, and other good
and valuable consideration, the receipt and adequacy of which is hereby acknowledged, the parties hereby agree as follows: 
  

	 	A.	Definitions. As used in this Agreement, in addition to the terms defined in the Preamble and Recitals hereof, the following terms shall have the following meanings,
applicable to both the singular and plural forms of the terms described (unless the context indicates otherwise, references to Articles, Sections and paragraphs shall refer to the corresponding articles, sections and paragraphs in this Agreement,
and references to the parties shall mean the parties to this Agreement): 

  
 “All-In Interest Rate” shall have the meaning ascribed to it in Section B. 

 Intercompany Revolving Credit Agreement 
  
 “CEI” shall have the meaning ascribed to it in the Preamble. 
  
 “CNX” shall have the meaning ascribed to it
in the Preamble. 
  
 “Effective
Date” means the initial closing of the purchase and sale of shares of Common Stock pursuant to the Private Placement. 
  
 “Intercompany Agreements” means collectively, the Master Separation Agreement and the Ancillary Agreements (as such term
is defined in the Master Separation Agreement) between CEI and CNX and the other parties thereto, with respect to administrative services, tax-sharing, cooperation and safety and separation matters. 
  
 “Maturity Date” shall have the meaning set
forth in Section F. 
  
 “Revolving Credit
Limit” shall mean fifty million dollars ($50,000,000). 
  
 “Services Agreement” shall mean that certain Services Agreement between CEI and CNX dated the date hereof. 
  

	 	B.	Intercompany Debt. On and after the Effective Date, CNX may borrow, repay and reborrow hereunder from time to time and at any time, and CEI shall be obligated to lend
to CNX, subject to the terms and conditions of this Agreement, and CEI’s senior credit facility as in effect from time to time, up to a maximum amount outstanding at any time equal to the Revolving Credit Limit. CNX shall be charged interest on
a daily basis for the outstanding borrowings under this Agreement. The interest rate to be paid by CNX shall be at a rate equal to the All-In Interest Rate available to CEI from outside sources for short-term borrowings. “All-In Interest
Rate” shall mean the actual interest rate incurred by CEI for short-term borrowings for the applicable period under its then existing senior credit facility, as determined in good faith by CEI. All interest shall be paid on a monthly basis
in arrears. 

  

	 	C.	Repayment. CNX may repay at any time any and all outstanding borrowings without penalty. At the Maturity Date, CNX shall be obligated to repay in full the entire
amount due and owing under this Agreement. 

  

	 	D.	Services. The administrative services provided by CEI to CNX in connection with the revolving credit facility provided pursuant to this Agreement shall be rendered
pursuant to the Services Agreement. CEI and CNX shall also use their reasonable efforts to timely and effectively coordinate the repayment and reborrowing of funds in accordance with this Agreement, so as not to hinder the operations of either
company. 

  

 2 

 Intercompany Revolving Credit Agreement 
  

	 	E.	Term of Agreement. The term of this Agreement shall commence on the Effective Date and shall continue for the earlier to occur of (i) the one (1) year anniversary of
the Effective Date or (ii) the date on which CNX enters into a credit facility with a third party; in all cases unless terminated earlier pursuant to Section F below or extended by the mutual agreement of the parties (the “Maturity
Date”). 

  

	 	F.	Termination. Either party shall have the right to terminate this Agreement upon the occurrence of any of the following events: 

  

	 	(a)	A material breach of this Agreement by either party that is not cured within thirty (30) days after receipt of written notice of such breach from the other party;

  

	 	(b)	A material breach of any of the Intercompany Agreements by either party which is not cured within thirty (30) days after receipt of written notice from the other party; or

  

	 	(c)	CEI shall have the right to terminate this Agreement if CEI or its affiliates own shares representing less than a majority of the voting power of the outstanding Common Stock of
CNX. 

  

	 	    	In no way limiting the foregoing, the parties may terminate this Agreement by mutual consent memorialized in a writing reasonably satisfactory to both CEI and CNX.

  

	 	G.	Miscellaneous. The terms set forth in Schedule A attached hereto are incorporated by reference herein and shall apply to this Agreement as if fully set forth in this
Section G. The Joinder of Subsidiaries provision of Schedule A shall not apply to this Agreement. 

  
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 3 

 Intercompany Revolving Credit Agreement 
  
 IN WITNESS WHEREOF, CEI and CNX have caused this Agreement to be executed on the date and year first above written.

  
  

							
	CONSOL ENERGY INC.	 	CNX GAS CORPORATION
				
	 By
	 	 /s/     William J. Lyons

	 	 By
	 	 /s/    Ronald E. Smith

	 Name:
	 	 William J. Lyons
	 	 Name
	 	 Ronald E. Smith

	 Title:
	 	 Executive Vice President
 and Chief Executive Officer
	 	 Title:
	 	 Chief Operating Officer

  

 4 

 SCHEDULE A (Terms) 
  
 The term “Agreement” shall refer to the agreement to which this Schedule A is attached. Other capitalized terms used in this
Schedule and not defined in this Schedule, shall (i) have the meanings ascribed thereto in that certain Master Separation Agreement among CONSOL Energy Inc. and certain of its subsidiaries and CNX Gas Corporation and certain of its subsidiaries
dated as of August 1, 2005, and (ii) if not defined in the Master Separation Agreement shall have the meanings ascribed thereto in that certain Master Cooperation and Safety Agreement among CONSOL Energy Inc. and certain of its subsidiaries and CNX
Gas Corporation and certain of its subsidiaries dated as of August 1, 2005. To the extent that there is any conflict between any provision of this Schedule and any provision set forth in the body of this Agreement, the provision set forth in the
body of this Agreement shall control. 
  
 A. Governing Law. The
internal laws of the Commonwealth of Pennsylvania (without reference to its principles of conflicts of law) govern the construction, interpretation and other matters arising out of, relating to, or in connection with this Agreement, unless expressly
provided otherwise in this Agreement. 
  
 B. Jurisdiction and Forum
Selection. Except as it relates to any committee-based dispute resolution and the arbitration and/or mediation provisions set forth herein (or therein with regard to documents relating to this Agreement), the parties hereby expressly and
irrevocably (a) agree that any suit, action, proceeding or dispute arising out of, relating to, or in connection with this Agreement (the “Litigation”) or any documents relating hereto shall be brought in and only in the state or federal
courts located in Allegheny County, Pennsylvania, (b) consent and submit to the exclusive jurisdiction and venue of the state or federal courts located in Allegheny County, Pennsylvania, for the Litigation, (c) waive any claim or defense of lack of
personal jurisdiction and of inconvenient forum or venue, (d) consent that any process or notice of motion or other application to the court or judge thereof, may be served outside the Commonwealth of Pennsylvania by registered mail, by personal
service, or by any other manner prescribed by law, and (e) WAIVE TO THE FULLEST EXTENT PERMITTED BY LAW ANY RIGHT TO TRIAL OR ADJUDICATION BY JURY. 
  
 C. Notices. Each party giving any notice (a “Notice”) required or permitted under this Agreement will give the Notice in writing and use one of
the following methods of delivery to the party to be notified, at the address set forth below or another address of which the sending party has been notified in accordance with this Schedule: (a) by telephone; or (b) in writing (which includes means
of electronic transmission (i.e., “e-mail”) or facsimile transmission). Any Notice shall be effective: (1) in the case of hand-delivery, when delivered; (2) if given by mail, four days after such Notice is deposited with the United States
Postal Service, with first-class postage prepaid, return receipt requested; (3) in the case of a telephonic Notice, when a party is contacted by telephone, if delivery of such telephonic Notice is confirmed no later than the next day on which the
party receiving the notice is open for business by hand delivery, a facsimile or electronic transmission, or overnight courier delivery of a confirmatory notice (received at or before noon on such next business day); (4) in the case of a facsimile
transmission, when sent to the applicable 

 party’s facsimile machine’s telephone number if the party sending such Notice receives confirmation of the
delivery thereof from its own facsimile machine; (5) in the case of electronic transmission, when actually received; and (6) if given by any other means (including by overnight courier), when actually received. Until further notice, as provided
above, addresses for Notices shall be: 
  
 If
to CONSOL Energy 
  
 CONSOL Energy Inc.

 1800 Washington Road 
 Pittsburgh, PA 15241 
 Attention: General Counsel 
 Facsimile: (412) 831-4930 
 E-mail: JerryRichey@consolenergy.com 
  
 If to GasCo: 
  
 CNX Gas Corporation 
 1800 Washington Road 
 Pittsburgh, PA 15241 
 Attention: Chief Executive Officer 
 Facsimile: (412) 831-4412 
 E-mail: NickDeIuliis@cnxgas.com 
  
 D. Binding Effect and Assignment. This Agreement binds and benefits the parties and their respective successors and assigns. No party may assign any of its
rights or delegate any of its obligations under this Agreement without the written consent of CEI and CNX, which consent may be withheld in such party’s sole and absolute discretion, and any assignment or attempted assignment in violation of
the foregoing will be null and void. Notwithstanding the preceding sentence, CEI may assign this Agreement in connection with (a) a merger transaction in which CEI is not the surviving entity or (b) the sale of all or substantially all of its
assets. 
  
 E. Severability. If any provision of this Agreement is
determined to be invalid, illegal or unenforceable, the remaining provisions of this Agreement shall remain in full force. 
  
 F. Entire Agreement. This Agreement, together with the other Ancillary Agreements and each of the exhibits and schedules appended hereto and thereto,
constitutes the final agreement between the parties, and is the complete and exclusive statement of the parties’ agreement on the matters contained herein and therein. In the event of any reorganization, insolvency or bankruptcy proceeding
(including any proceeding under 11 U.S.C. § 101, et. seq. or any successor thereto) of a party, such party may not assume (pursuant to 11 U.S.C. § 365 or any successor provision thereto) this Agreement unless such party also assumes all of
the other Ancillary Agreements. All prior and contemporaneous negotiations and agreements between the parties with respect to the matters contained herein and therein are superseded by this Agreement and the other Ancillary Agreements, as
applicable. 

 G. Counterparts. The parties may execute this Agreement in multiple counterparts, each of which constitutes
an original as against the party that signed it, and all of which together constitute one agreement. The signatures of the parties need not appear on the same counterpart. The delivery of signed counterparts by facsimile or e-mail transmission that
includes a copy of the sending party’s signature is as effective as signing and delivering the counterpart in person. 
  
 H. Certain Expenses. CNX will be responsible for the payment of the discount and placement fee due to the initial purchaser in the Private Placement. CEI
will be responsible for the one percent financial advisory fee due to the initial purchaser in the Private Placement and for all other expenses of the Private Placement. CEI will be responsible for the payment of all costs, fees and expenses
relating to the Distribution. 
  
 I. Amendment. The parties may
amend this Agreement only by a written agreement signed by each of the parties that identifies itself as an amendment to this Agreement. 
  
 J. Waiver. No course of dealing and no delay or failure of any party in exercising any right, power, remedy or privilege under this Agreement shall affect
any other or future exercise thereof or operate as a waiver thereof, nor shall any single or partial exercise thereof or any abandonment or discontinuance of steps to enforce such a right, power, remedy or privilege preclude any further exercise
thereof or of any other right, power, remedy or privilege. The rights and remedies of the parties under this Agreement are cumulative and not exclusive of any rights or remedies which they would otherwise have. Any waiver, permission, consent or
approval of any kind or character on the part of any party of any breach or default under this Agreement or any such waiver of any provision or condition of this Agreement must be in writing and shall be effective only to the extent specifically set
forth in such writing. 
  
 K. Authority. Each of the parties
represents to the other parties that (a) it has the corporate or other requisite power and authority to execute, deliver and perform this Agreement and each of the other Ancillary Agreements to which it is a party, (b) the execution, delivery and
performance of this Agreement and each of the other Ancillary Agreements to which it is a party have been duly authorized by all necessary corporate or other action, (c) it has duly and validly executed and delivered this Agreement and each of the
other Ancillary Agreements to which it is a party, and (d) this Agreement and each of the other Ancillary Agreements to which it is a party is a legal, valid and binding obligation, enforceable against it in accordance with its terms, subject to
applicable bankruptcy, insolvency, reorganization, moratorium or other similar laws affecting creditors’ rights generally and general equity principles. 
  
 L. Construction of Agreement. 
  
 (a) Any reference in this Agreement to the singular includes the plural where appropriate. Any reference in this Agreement to the masculine, feminine or
neuter 

 gender includes the other genders where appropriate. For purposes of this Agreement, after the Effective Date the Gas
Operations, as such term is defined in the Master Separation Agreement, will be deemed to be the business of GasCo. 
  
 (b) Any captions, titles and headings, and any table of contents, included in this Agreement are for convenience only, and do not affect this
Agreement’s construction or interpretation. When a reference is made in this Agreement to an Article or a Section, exhibit or schedule, such reference will be to an Article or Section of, or an exhibit or schedule to, this Agreement unless
otherwise indicated. 
  
 (c) Language used in this Agreement is
and shall be deemed language mutually chosen by the parties hereto to express their mutual intent and no rule of strict construction shall be applied against any party. 
  
 (d) This Agreement is for the sole benefit of the parties hereto and does not, and is not intended to, confer any rights or
remedies in favor of any Person (including any employee or stockholder of CONSOL Energy or GasCo) other than the parties signing this Agreement. 
  
 (e) The words “including,” “includes,” or “include” are to be read as listing non-exclusive examples of the matters referred
to, whether or not words such as “without limitation” or “but not limited to” are used in each instance. 
  
 (f) Where this Agreement states that a party “will” or “shall” perform in some manner or otherwise act or omit to act, it means that
the party is legally obligated to do so in accordance with this Agreement. 
  
 (g) Unless otherwise expressly specified, all references in this Agreement to “dollars” or “$” means United States Dollars. 
  
 M. Joinder of Subsidiaries. Unless otherwise provided in this Agreement, to the extent it has any interest in any oil and/or
gas mineral rights and to the extent not prohibited by any obligation binding at the time of formation or acquisition, each Subsidiary of CEI and CNX formed or acquired after the date of this Agreement shall promptly join in this Agreement (and all
related documents, agreements and instruments as necessary or proper to effectuate the intent of this Agreement). In no event shall such joinder be later than 30 days following (i) if such Subsidiary is newly formed, the date of the filing of such
Subsidiary’s articles of incorporation if the Subsidiary is a corporation, the date of the filing of its certificate of limited partnership if it is a limited partnership or the date of its organization if it is an entity other than a limited
partnership or corporation, or (ii) if such Subsidiary is an existing Person newly acquired, the date of the closing of the transaction constituting such acquisition. 
  
 N. Dispute Resolution. A bi-partisan committee (the “Committee”) is hereby established to resolve Disputes. In all
circumstances, the Committee shall act in accordance with the purpose of this Agreement. 
  
 (a) Membership of the Committee. 

 The Committee shall be composed of eight (8) members. Four (4) shall be appointed by CEI and four (4)
shall be appointed by CNX. Committee members need not be employees of CONSOL Energy or GasCo. While not required, it is recommended that Committee members should have expertise in the following areas: safety, land, engineering and law. CONSOL Energy
as a whole shall be entitled to cast one vote which shall be cast by the Committee member designated by CEI as its voting representative (the “CEI Rep”). GasCo as a whole shall be entitled to cast one vote which shall be cast by the
Committee member designated by CNX (provided that so long as CNX remains a Subsidiary of CEI, a majority of the independent members of CNX’s Board of Directors must have approved this designated Committee member) as its voting representative
(the “CNX Rep”). Each of CEI and CNX may appoint alternate members, including one or more alternate CNX Reps in the case of CEI and one or more alternate CNX Reps in the case of CNX, who may act without notice to the other Parties
when regular members are not available. Each of CEI and CNX shall have the right to change its members, including the CEI Rep and the GasCo Rep, or alternates at any time by notifying the other Parties in writing of such change. One of CEI’s
members shall be the first chairman of the Committee for a period of two (2) years commencing on the date of this Agreement, after which the chairmanship shall alternate between CEI and CNX annually. All Disputes coming before the Committee shall be
decided by a unanimous vote. 
  
 (b) Committee Authority.

  
 The Committee shall have the authority to resolve any Dispute.

  
 (c) Committee Meetings and Procedures 
  
 The Committee shall meet as needed to resolve Disputes. Either CEI or CNX may
call a meeting of the Committee by giving not less than ten (10) days notice in writing to the other Party specifying the matters to be considered. Meetings shall be held in such locations as the CEI Rep and GasCo Rep shall agree. In the event that
the CEI Rep and CNX Rep cannot agree on a meeting location, the location shall be at CEI’s principal executive offices. A written record of each meeting shall be prepared under the direction of the Committee chairman with copies distributed to
each of CEI and CNX as soon as possible after the meeting. 
  
 (d)
Actions Without a Meeting. 
  
 Any Dispute subject to Committee
jurisdiction may be submitted in writing, or by telephone confirmed in writing, to the Committee for consideration and vote without holding a meeting. For any Dispute so submitted, each of the CEI Rep and the CNX Rep shall vote by giving written
notice, or by telephone confirmed in writing, of its vote not later than ten (10) days after receipt of notice of such Dispute. Failure to respond shall be deemed a negative vote on such matter. 

 (e) Dispute Resolution. 
  
 Any Dispute must first be submitted to the Committee for resolution before any party may invoke mediation, arbitration or
Litigation of the Dispute. 
  
 (f) Mediation 
  
 In the event that the Committee is unable to resolve a Dispute within 30 days
of submission to it, CONSOL Energy and GasCo agree first to try in good faith to settle the Dispute by mediation administered by the American Arbitration Association under its Commercial Mediation Rules before resorting to arbitration as set forth
below; provided, however, that any such Dispute shall be submitted to arbitration as set forth below if such Dispute is not settled within 60 days of the date on which the Dispute was first subject to mediation proceedings. Nothing in
this section will prevent either CONSOL Energy or GasCo from commencing Litigation seeking injunctive or similar relief if any delay could result in irreparable injury to either CONSOL Energy or GasCo. In the event that such Litigation seeking
injunction or similar relief is initiated (the “Litigation Action”), mediation as set forth in this section shall nevertheless proceed concurrently with the Litigation Action. The Litigation Action shall be limited to seeking preliminary
relief. Any adjudication of the merits shall be pursuant to the arbitration clause of this section. 
  
 (g) Commencement of Dispute Resolution Procedure. 
  
 Notwithstanding anything to the contrary in this Agreement, CONSOL Energy and GasCo are the only parties entitled to commence a dispute resolution
procedure under this Agreement. 
  
 (h) Arbitration. 

 
 Any Dispute not settled by the Committee or by mediation shall be settled
by arbitration administered by the American Arbitration Association in accordance with its Commercial Arbitration Rules, including the Emergency Interim Relief Procedures, and judgment on the award may be entered in any court having jurisdiction
thereof. Within 15 days after the commencement of arbitration, CONSOL Energy and the GasCo shall each select one person to act as arbitrator, and the two selected shall select a third arbitrator within 10 days of their appointment; provided,
however, that such third arbitrator shall (a) be independent of both parties and (b) have knowledge of mining operations and Gas production. All arbitrators shall be neutral arbitrators. If the two arbitrators selected are unable or fail to
agree upon the third arbitrator, the third arbitrator shall be selected by the American Arbitration Association. The place of arbitration shall be Pittsburgh, PA. The award of the arbitrators shall be final and not subject to appeal. 
  
 O. Consequential Damages. 
  
 UNLESS EXPRESSLY AND EXPLICITLY PROVIDED TO THE CONTRARY BY SPECIFIC
REFERENCE TO THIS SECTION BEING 

 INAPPLICABLE, IN NO EVENT WILL ANY PARTY BE LIABLE TO ANY OTHER PARTY FOR ANY SPECIAL, INCIDENTAL, INDIRECT, COLLATERAL,
CONSEQUENTIAL OR PUNITIVE DAMAGES INCLUDING BUT NOT LIMITED TO LOST PROFITS OR BUSINESS INTERRUPTION DAMAGES (COLLECTIVELY, “CONSEQUENTIAL DAMAGES”), HOWEVER CAUSED BASED UPON ANY THEORY OF LIABILITY; PROVIDED,
HOWEVER, THAT TO THE EXTENT AN INDEMNIFIED PARTY IS REQUIRED TO PAY ANY CONSEQUENTIAL DAMAGES TO A PERSON WHO IS NOT AFFILIATED WITH SUCH INDEMNIFIED PARTY IN CONNECTION WITH A THIRD PARTY CLAIM, THE AMOUNT OF SUCH DAMAGES PAID BY THE
INDEMNIFIED PARTY ON SUCH THIRD PARTY CLAIM WILL CONSTITUTE DIRECT DAMAGES AND SHALL NOT BE SUBJECT TO THE LIMITATION SET FORTH IN THIS SECTION 0.

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