Document:

EX-10.10

 Exhibit 10.10 

FOURTH AMENDMENT TO THE 

RECEIVABLES PURCHASE AGREEMENT 

THIS FOURTH AMENDMENT TO THE RECEIVABLES AGREEMENT (this “Amendment”), dated as of December 18, 2014, is entered into by
and among ARMSTRONG RECEIVABLES COMPANY LLC, a Delaware limited liability company, as seller (the “Seller”), ARMSTRONG WORLD INDUSTRIES, INC., a Pennsylvania corporation, as servicer (the “Servicer”), THE BANK OF
NOVA SCOTIA, as Administrative Agent, Related Committed Purchaser and LC Bank (“Scotiabank”, or, as applicable, the “Administrative Agent”, the “Related Committed Purchaser” or the “LC
Bank”) and LIBERTY STREET FUNDING LLC, a Delaware limited liability company, as Conduit Purchaser (the “Conduit Purchaser”). 

BACKGROUND RECITALS 

A. The Seller, the Servicer, the Conduit Purchaser and Scotiabank are parties to that certain Receivables Purchase Agreement dated as of
December 10, 2010 (as amended, restated, supplemented or otherwise modified from time to time, the “Agreement”). 

B. Pursuant to Section 6.1 of the Agreement, the parties hereto have agreed to amend the Agreement as herein set forth. 

NOW, THEREFORE, in consideration of the premises set forth above, and for other good and valuable consideration, the receipt and sufficiency
of which are hereby acknowledged, the parties hereby agree as follows: 
 SECTION 1. Definitions. Unless otherwise defined or
provided herein, capitalized termed used herein have the meanings ascribed thereto in the Agreement. 
 SECTION 2. Amendments to the
Agreement. As of the date hereof, subject to the satisfaction of the condition precedents set forth in Section 4 hereof, the Agreement is hereby amended as follows: 

(a) Signature page S-1 of the Agreement is hereby amended by replacing the address following the signature block for the Seller where it
appears therein with the following: 
  

			
	Address:		c/o Armstrong World Industries, Inc.
			2500 Columbia Avenue
			Lancaster, PA 17603
		
	Attention:		Douglas B. Bingham
	Telephone:		(717) 396-3306
	Facsimile:		(717) 396-6136

 (b) Signature page S-2 of the Agreement is hereby amended by replacing the address following the
signature block for the Servicer and Performance Guarantor where it appears therein with the following: 
  

			
	Address:		c/o Armstrong World Industries, Inc.
			2500 Columbia Avenue
			Lancaster, PA 17603
		
	Attention:		Douglas B. Bingham
	Telephone:		(717) 396-3306
	Facsimile:		(717) 396-6136

 (c) The address following the signature block for The Bank of Nova Scotia set forth on signature page S-4 is
hereby amended by replacing the floor “63rd Floor” where it appears therein with the floor “55th Floor”. 

(d) Signature page S-4 of the Agreement is hereby amended by deleting the phrase “Commitment: $100,000,000” from where it appears
therein. 
 (e) Signature page S-4 of the Agreement is hereby amended by replacing the address following the phrase “With a copy
to” where it appears therein with the following: 
 Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Director, Asset-Backed Finance 

(f) The address following the signature block for the LC Bank set forth on signature page S-5 is hereby amended by replacing the floor
“63rd Floor” where it appears therein with the floor “55th Floor”. 

(g) Signature page S-5 of the Agreement is hereby amended by replacing the address following the phrase “With a copy to” where it
appears therein with the following: 
 Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Director, Asset-Backed Finance 

(h) The address following the signature block for the Administrative Agent set forth on signature page S-6 is hereby amended by replacing the
floor “63rd Floor” where it appears therein with the floor “55th Floor”. 

(i) Signature page S-6 of the Agreement is hereby amended by replacing the address following the phrase “With a copy to” where it
appears therein with the following: 
 Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Director, Asset-Backed Finance 

 (j) The definition of “Accrual Reserve Amount” in Exhibit I of the
Agreement is hereby amended and restated in its entirety to read as follows: 
 “Accrual Reserve Amount”
means, on any date, the sum of (a) the cash discount accrual balance, (b) the volume rebate accrual balance, (c) the fileback accrual balance, (d) the mark down accrual balance and (e) the bad debt reserve accrual
balance, each as reported in the most recent Servicer Report as of such date. 
 (k) The definition of “Commitment” in
Exhibit I of the Agreement is hereby amended and restated in its entirety to read as follows: 

“Commitment” means, as of any date of determination with respect to each Related Committed Purchaser, the
maximum amount which such Related Committed Purchaser is obligated to pay hereunder on account of all Purchases and Participation Advances, on a combined basis, as set forth on Schedule VI hereto or in the Assumption Agreement or Transfer
Supplement or other agreement pursuant to which it became a Purchaser, as such amount may be modified in connection with any subsequent assignment pursuant to Section 6.3(c) or in connection with a change in the Purchase Limit pursuant
to Section 1.1(d). 
 (l)Clause (z)(a) of the definition of “Concentration Limit” in Exhibit I
of the Agreement is hereby amended and restated in its entirety to read as follows: 
 (a) (i) for any Group A Obligor,
15.00%, (ii) for any Group B Obligor, 7.50%, (iii) for any Group C Obligor, 5.00% and (iv) for any Group D Obligor, 3.00%; and 

(m)Clause (z)(b) of the definition of “Concentration Limit” in Exhibit I of the Agreement is hereby amended by
replacing the number “ten” where it appears therein with the number “five”. 
 (n)Clause (b) of the
definition of “Eligible Obligor” in Exhibit I of the Agreement is hereby amended and restated to read as follows: 

(b) neither a Governmental Authority nor a Sanctioned Person, 

(o) The definition of “Loss Reserve Floor Percentage” in Exhibit I of the Agreement is hereby amended by replacing
the percentage “20%” where it appears therein with the percentage “16.50%”. 
 (p) The definition of “Purchase
Limit” in Exhibit I of the Agreement is hereby amended by deleting the parenthetical “(which shall initially be $75,000,000)” where it appears therein. 

 (q) The definition of “Scheduled Commitment Termination Date” in Exhibit
I of the Agreement is hereby amended by replacing the date “March 28, 2016” where it appears therein with the date “December 18, 2017”. 

(r) The following new defined terms and definitions thereof are added to Exhibit I of the Agreement in appropriate alphabetical order:

 “Anti-Money Laundering Laws” are the US Uniting and Strengthening America by Providing Appropriate Tools
Required to Intercept and Obstruct Terrorism Act of 2001 and the regulations and rules promulgated thereunder, as amended from time to time; the US Money Laundering Control Act of 1986 and the regulations and rules promulgated thereunder, as amended
from time to time; the US Bank Secrecy Act and the regulations and rules promulgated thereunder, as amended from time to time; and corresponding laws of (a) the European Union or Canada designed to combat money laundering and terrorist
financing and (b) jurisdictions in which the Seller, the Servicer, any Originator or any other Armstrong Person operates or in which the proceeds of any Purchase will be used or from which funds used to repay any obligation under the Transaction
Documents of the Seller, the Servicer, any Originator or any other Armstrong Person will be derived. 

“Non-Seasonal Period” means each period from (and including) the Settlement Date occurring in March of each
calendar year, to (but excluding) the Settlement Date occurring in October of such calendar year. 
 “OFAC”
means the U.S. Department of the Treasury’s Office of Foreign Assets Control 
 “Sanctioned Country”
is a country subject to a sanctions program identified on the list maintained by OFAC and currently available at http://www.treas.gov/offices/enforcement/ofac/programs, or as otherwise published from time to time, for which the sanctions
program extends beyond listed Sanctioned Persons. 
 “Sanctioned Person” is any of the following currently
or in the future: (i) an entity, vessel, or individual named on the list of Specially Designated Nationals or Blocked Persons maintained by OFAC currently available at
http://www.treasury.gov/resource-center/sanctions/SDN-List/Pages/default.aspx or on the consolidated list of persons, groups, and entities subject to EU financial sanctions currently available at
http://eeas.europa.eu/cfsp/sanctions/consol-list_en.htm; or (ii) anyone more than 50-percent owned by an entity or individual described in (i) above; or (iii) (A) an agency or instrumentality of, or an entity owned or
controlled by, the government of a Sanctioned Country, (B) an entity located in a Sanctioned Country, or (C) an individual who is a citizen or resident of, or located in, a Sanctioned Country, to the extent that the agency, 

 
instrumentality, entity, or individual is subject to a sanctions program administered by OFAC; or (iv) an entity or individual engaged in activities sanctionable under CISADA (as defined
under Sanctions Laws), ITRA (as defined under Sanctions Laws), IFCA (as defined under Sanctions Laws below), or any other Sanctions Laws as amended from time to time. 

“Sanctions Laws” are the laws, regulations, and rules promulgated or administered by OFAC to implement US
sanctions programs, including any enabling legislation or Executive Order related thereto, as amended from time to time; the US Comprehensive Iran Sanctions, Accountability, and Divestment Act and the regulations and rules promulgated thereunder
(“CISADA”), as amended from time to time; the US Iran Threat Reduction and Syria Human Rights Act and the regulations and rules promulgated thereunder (“ITRA”), as amended from time to time; the US Iran Freedom and
Counter-Proliferation Act and the regulations and rules promulgated thereunder (“IFCA”); the sanctions and other restrictive measures applied by the European Union in pursuit of the Common Foreign and Security Policy objectives set
out in the Treaty on European Union; and any similar sanctions laws as may be enacted from time to time in the future by the U.S., Canada, the European Union (and its Member States), or the Security Council or any other legislative body of the
United Nations; and any corresponding laws of jurisdictions in which the Seller, the Servicer, any Originator, any other Armstrong Person or any of their respective Affiliates operates or in which the proceeds of any Purchase will be used or from
which funds used to repay any obligation under the Transaction Documents of the Seller, the Servicer, any Originator or any other Armstrong Person will be derived. 

“Seasonal Period” means each period from (and including) the Settlement Date occurring in October of each
calendar year, to (but excluding) the Settlement Date occurring in March of the immediately following calendar year. 

(s)Section 1(k) of Exhibit III of the Agreement is hereby replaced in its entirety with the following: 

(k)Sanctions and Anti-Money Laundering Laws. Neither the Seller nor any of its Affiliates: (i) is, or is owned or
controlled by, a Sanctioned Person; (ii) is located, incorporated, organized, or resident in a Sanctioned Country; (iii) has any business affiliation or commercial dealings with, or investments in, any Sanctioned Country or Sanctioned
Person; or (iv) is the subject of any action or investigation under any Sanctions Laws or Anti-Money Laundering Laws. No proceeds from any Purchase will be used, directly or indirectly, to lend, contribute, provide, or have otherwise been or
will be made available to fund, any activity or business with or related to any Sanctioned Person or Sanctioned Country, or in any other manner that will result in any violation or breach by any person of Sanctions Laws. 

 (t)Section 1(m) of Exhibit III of the Agreement is hereby amended and
restated to read as follows: 
 (m)Investment Company Act. The Seller is not an “investment company,” or a
company “controlled” by an “investment company,” within the meaning of the Investment Company Act of 1940, as amended (the “Investment Company Act”). The Seller is not a “covered fund” under
Section 13 of the U.S. Bank Holding Company Act of 1956, as amended, and the applicable rules and regulations thereunder (the “Volcker Rule”).

(u)Section 2(g) of Exhibit III of the Agreement is hereby amended and restated to read as follows: 

(g)Sanctions and Anti-Money Laundering Laws. Neither the Servicer nor any of its Affiliates: (i) is, or is owned
or controlled by, a Sanctioned Person; (ii) is located, incorporated, organized, or resident in a Sanctioned Country; (iii) has any business affiliation or commercial dealings with, or investments in, any Sanctioned Country or Sanctioned
Person; or (iv) is the subject of any action or investigation under any Sanctions Laws or Anti-Money Laundering Laws. No proceeds from any Purchase will be used, directly or indirectly, to lend, contribute, provide, or have otherwise been or
will be made available to fund, any activity or business with or related to any Sanctioned Person or Sanctioned Country, or in any other manner that will result in any violation or breach by any person of Sanctions Laws. 

(v) The following new Section 1(q) is hereby added to Exhibit IV of the Agreement immediately following existing
Section 1(p) thereof: 
 (q)Sanctions and Anti-Money Laundering Laws. Seller will use commercially
reasonable efforts to ensure that no Collections or other funds used to repay any obligation under the Transaction Documents (i) constitute the property of, or are beneficially owned, directly or indirectly, by any Sanctioned Person;
(ii) are derived from any transactions or business with any Sanctioned Person or Sanctioned Country. Seller has taken, and during the term of this Agreement shall take, reasonable measures to ensure compliance with Sanctions Laws and Anti-Money
Laundering Laws. During the term of this Agreement, Seller shall not become a Sanctioned Person. 

 (w) The following new Section 2(l) is hereby added to Exhibit IV of the
Agreement immediately following existing Section 2(k) thereof: 
 (l)Sanctions and Anti-Money Laundering
Laws. Servicer will use commercially reasonable efforts to ensure that no Collections or other funds used to repay any obligation under the Transaction Documents (i) constitute the property of, or are beneficially owned, directly or
indirectly, by any Sanctioned Person; (ii) are derived from any transactions or business with any Sanctioned Person or Sanctioned Country. Servicer has taken, and during the term of this Agreement shall take, reasonable measures to ensure
compliance with Sanctions Laws and Anti-Money Laundering Laws. During the term of this Agreement, Servicer shall not become a Sanctioned Person. 

(x)Schedules V of the Agreement is hereby replaced in its entirety with Schedule V hereto. 

(y)Schedules VI of the Agreement is hereby replaced in its entirety with Schedule VI hereto. 

(z) The signature block on page A-3 of the Form of Servicer Report set forth in Annex A of the Agreement is hereby amended and
restated as follows: 
  

					
	    By:		  
		
	    Name:		Douglas B. Bingham		
	    Title:		Director of Treasury and Risk Management		

 (aa) The letterhead of the Form of Purchase Notice set forth in Annex B of the Agreement is hereby
amended and restated to read as follows: 
 The Bank of Nova Scotia, 

as Administrative Agent 
 40
King Street West, 55th Floor 
 Toronto, ON 

Canada M5H1H1 
 Attention: Paula
Czach 
 The Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Facsimile No.: (212) 225-5274 

(bb) The letterhead of the Form of Paydown Notice set forth in Annex D of the Agreement is hereby amended and restated to read as
follows: 
 The Bank of Nova Scotia, 

as Administrative Agent 
 40
King Street West, 55th Floor 
 Toronto, ON 

Canada M5H1H1 
 Attention: Paula
Czach 

 The Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Facsimile No.: (212) 225 5274 

Armstrong World Industries, Inc. 

2500 Columbia Avenue 

Lancaster, PA 17603 
 Attention:
Douglas B. Bingham 
 Facsimile: (717) 396-6136 

(cc) The letterhead of the Form of Compliance Certificate set forth in Annex F of the Agreement is hereby amended and restated to read
as follows: 
 The Bank of Nova Scotia, 

as Administrative Agent 
 40
King Street West, 55th Floor 
 Toronto, ON 

Canada M5H1H1 
 Attention: Paula
Czach 
 The Bank of Nova Scotia 

250 Vesey Street, 23rd Floor 

New York, NY 10281 
 Attention:
Darren Ward 
 Facsimile No.: (212) 225-5274 

SECTION 3. Representations and Warranties. Each of the Seller and the Servicer represents and warrants to the Conduit Purchaser, the
Administrative Agent, the Related Committed Purchaser and the LC Bank as follows: 
 (a)Representations and Warranties. Each of the
representations and warranties made by it under the Agreement and each of the Transaction Documents to which it is party are true and correct in all material respects as of the date hereof (unless stated to relate solely to an earlier date, in which
case such representations and warranties were true and correct in all material respects as of such earlier date). 

 (b)Enforceability. The execution and delivery by such Person of this Amendment, and the
performance of its obligations under this Amendment and the Agreement, as amended hereby, are with its organizational powers and have been duly authorized by all necessary organizational action on its parts. This Amendment and the Agreement, as
amended hereby, are within such Person’s legal, valid and binding obligations, enforceable against it in accordance with the terms thereof, except as such enforcement may be limited by applicable bankruptcy, insolvency, reorganization or other
similar laws relating to or limiting creditors’ rights generally and by general principles of equity (regardless of whether enforcement is sought in a proceeding in equity or at law). 

(c)No Default. On the date hereof, both before and immediately after giving effect to this Amendment, no Termination Event or
Incipient Termination Event has occurred and is continuing. 
 (d)Further Assurances. Such Person agrees to provide (or to cause to
be provided) to the Administrative Agent a copy of all agreements, documents, certificates and instruments, if any, relating to the subject matter of this Amendment, as the Administrative Agent may reasonably request. 

SECTION 4. Conditions to Effectiveness. This Amendment shall become effective and be deemed effective, as of the date first above
written, upon receipt by the Administrative Agent of the following: 
 (a) duly executed counterparts of this Amendment from
each of the parties hereto; 
 (b) duly executed counterparts of the amended and restated fee letter, dated on or about the
date hereof (the “A&R Fee Letter”), by and among the Seller, the Servicer and the Administrative Agent; 

(c) the “Extension Fee” (under and as defined in the A&R Fee Letter) and all other costs and expenses related to
this Amendment in immediately available funds; 
 (d) a pro forma Servicer Report representing the performance of the
Receivables Pool for the last full calendar month that ends prior to closing; and 
 (e) opinions of the Servicer’s and
the Seller’s in-house counsel with respect to this Amendment and the other documents executed and delivered as of the date hereof, in form and substance satisfactory to the Administrative Agent. 

SECTION 5. Reference to and Effect on the Facility Documents. 

(a) Upon the effectiveness of this Amendment, each reference in the Agreement (or in any Transaction Document) to “the
Receivables Purchase Agreement”, “this Agreement”, “hereunder”, “hereof”, “herein”, or words of like import, in each case referring to the Agreement, shall be deemed to be references to the Agreement as
amended hereby. 

 (b) Except as specifically amended, terminated or otherwise modified above, the
terms and conditions of the Agreement, all other Transaction Documents and any other documents, instruments and agreements executed and/or delivered in connection therewith, shall remain in full force and effect and are hereby ratified and
confirmed. 
 (c) The execution, delivery and effectiveness of this Amendment shall not operate as a waiver of any right,
power or remedy of any party under the Agreement or any other Transaction Document or any other document, instrument or agreement executed in connection therewith, nor constitute a waiver of any provision contained therein. 

SECTION 6. Transaction Document. This Amendment shall constitute a Transaction Document. 

SECTION 7. Execution in Counterparts. This Amendment may be executed in any number of counterparts and by different parties hereto in
separate counterparts, each of which when so executed and delivered shall be deemed to be an original and all of which when taken together shall constitute but one and the same instrument. Delivery of an executed counterpart of a signature page to
this Amendment by facsimile or other electronic means shall be effective as delivery of a manually executed counterpart of this Amendment. 

SECTION 8. Governing Law. THIS AMENDMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES HEREUNDER SHALL BE GOVERNED BY AND CONSTRUED AND
INTERPRETED IN ACCORDANCE WITH THE INTERNAL LAWS OF THE STATE OF NEW YORK (INCLUDING WITHOUT LIMITATION SECTION 5-1401 AND SECTION 5-1402 OF THE GENERAL OBLIGATIONS LAW OF THE STATE OF NEW YORK). 

SECTION 9. Headings. Section headings in this Amendment are included herein for convenience of reference only and shall not constitute
a part of this Amendment for any other purpose. 
 SECTION 10. Fees and Expenses. Seller hereby confirms its agreement to pay on
demand all reasonable, properly documented costs and expenses of the Administrative Agent in connection with the preparation, execution and delivery of this Amendment and any of the other instruments, documents and agreements to be executed and/or
delivered in connection herewith, including, without limitation, the reasonable fees and expenses of outside legal counsel to the Administrative Agent with respect thereto. 

[Remainder of Page Intentionally Left Blank] 

 IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed by their
respective officers as of the date first above written. 
  

			
	ARMSTRONG RECEIVABLES COMPANY LLC
		
	By:		  

	Name:		Christopher S. Parisi
	Title:		Secretary
	
	ARMSTRONG WORLD INDUSTRIES, INC.
		
	By:		  

	Name:		Thomas J. Waters
	Title:		Vice President and Treasurer
	
	THE BANK OF NOVA SCOTIA, as Administrative Agent, Related Committed Purchaser and LC Bank
		
	By:		  

	Name:		Paula Czach
	Title:		Managing Director
	
	LIBERTY STREET FUNDING LLC, as Conduit Purchaser
		
	By:		  

	Name:		Jill Russo
	Title:		Vice President

 SCHEDULE V 

SPECIAL CONCENTRATION LIMITS 
  

			
	 Obligor
	 	 Special Concentration Limit

	Lowe’s Corporation	 	If Lowe’s Corporation has:
		 	(1) (x) a short-term rating of at least (a) “A-1” by Standard & Poor’s and (b) “P-1” by Moody’s, and (y) a long-term rating of at least (a) “A” by Standard & Poor’s and (b)
“A1” by Moody’s, 25% of the aggregate Outstanding Balance of Eligible Receivables;
		
		 	Or
		
		 	(2) (x) a short-term rating of at least (a) “A-2” by Standard & Poor’s and (b) “P-2” by Moody’s, and (y) a long-term rating of at least (a) “BBB+” by Standard & Poor’s and (b)
“Baa1” by Moody’s, and (z) does not meet the criteria set forth in clause (1) above, 20% of the aggregate Outstanding Balance of Eligible Receivables
		
	The Home Depot, Inc.	 	If The Home Depot, Inc. has (x) a short-term rating of at least (a)
		
		 	“A-2” by Standard & Poor’s and (b) “P-2” by Moody’s, and (y) a long-term rating of at least (a) “BBB+” by Standard & Poor’s and (b) “Baa1” by Moody’s, 15% of the
aggregate Outstanding Balance of Eligible Receivables
		
	J.J. Haines & Company, Inc.	 	4.50% of the aggregate Outstanding Balance of Eligible Receivables

 SCHEDULE VI 

COMMITMENTS 
 A.
Solely for purposes during any Seasonal Period: 
  

					
	 Capacity
	 	 Name
	 	 Commitment

	Conduit Purchaser	 	Liberty Street Funding LLC	 	N/A
	Related Committed Purchaser	 	The Bank of Nova Scotia	 	$90,000,000

 B. Solely for purposes during any Non-Seasonal Period: 

 

					
	 Capacity
	 	 Name
	 	 Commitment

	Conduit Purchaser	 	Liberty Street Funding LLC	 	N/A
	Related Committed Purchaser	 	The Bank of Nova Scotia	 	$100,000,000EX-4.7

 Exhibit 4.7 

GS FINANCE CORP. 
 Issuer 

and 
 THE GOLDMAN SACHS GROUP,
INC., 
 Guarantor 
 to 

THE BANK OF NEW YORK MELLON, 

Trustee 
  

 
 FIRST
SUPPLEMENTAL INDENTURE 
 Dated as of February 20, 2015 

 
  

 
  

Supplementing the Senior Debt Indenture, 

dated as of October 10, 2008, among GS Finance Corp., 

The Goldman Sachs Group, Inc. and 

The Bank of New York Mellon 

 FIRST SUPPLEMENTAL INDENTURE, dated as of February 20, 2015 (the “First
Supplemental Indenture”), among GS Finance Corp., a Delaware corporation (the “Company”), The Goldman Sachs Group, Inc., a Delaware corporation (the “Guarantor”), and The Bank of New York Mellon, a New York banking
corporation, as Trustee (the “Trustee”). 
 W I T N E S S E T
H: 
 WHEREAS, the Company and the Guarantor have each heretofore made, executed and delivered to the Trustee a Senior Debt
Indenture, dated as of October 10, 2008 (the “Indenture”), among the Company, the Guarantor and the Trustee, providing for the issuance from time to time of the Company’s unsecured debentures, notes or other evidences of
indebtedness to be issued in one or more series (the “Securities”) and the guarantee thereof by the Guarantor, in each case as described therein; 

WHEREAS, Section 9.01(5) of the Indenture provides that, without the consent of any Holders, the Company and the Guarantor, when
authorized by their Board Resolutions, and the Trustee, at any time and from time to time, may enter into an indenture supplemental thereto to add to, change or eliminate any of the provisions of the Indenture in respect of all or any Securities of
any series, provided that any such addition, change or elimination shall become effective only when there is no such Security Outstanding; 

WHEREAS, as of the date hereof, there are no such Securities Outstanding under the Indenture; 

WHEREAS, the Company and the Guarantor desire to modify Section 5.01(4), Section 5.01(5) and Section 5.01(6) of the Indenture
to remove references to the Guarantor; 
 WHEREAS, the Company and the Guarantor desire to add a new Section 6.14 of the Indenture with
respect to matters concerning each Paying Agent; 
 WHEREAS, the Company and the Guarantor are executing and delivering to the Trustee this
First Supplemental Indenture in accordance with the provisions of Section 9.01(5) of the Indenture; and 
 WHEREAS, all acts and things
necessary to make this First Supplemental Indenture a valid, binding and legal agreement according to its terms have been done and performed, and the execution of this First Supplemental Indenture has in all respects been duly authorized. 

  
 - 2 - 

 NOW, THEREFORE, in consideration of the premises contained herein and in the Indenture and for
other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company, the Guarantor and the Trustee hereby agree for the equal and proportionate benefit of the respective Holders of the Notes from time to
time, as follows: 
 Section 1. The Indenture is hereby amended by adding in the Table of Contents, after “Section 6.13
Preferential Collection of Claims Against Company”, a new caption as follows: 
 “Section 6.14 Concerning Each Paying Agent”

 Section 2. The provisions of Section 3, Section 4 and Section 5 hereof shall apply to Holders of any Securities that
may be issued under the Indenture on or subsequent to the date hereof. 
 Section 3. Section 5.01(4) of the Indenture is hereby
amended and restated to read in its entirety as follows: 
 “(4) default in the performance, or breach, of any covenant or warranty of
the Company in this Indenture (other than a covenant or warranty a default in whose performance or whose breach is elsewhere in this Section specifically dealt with or which has expressly been included in this Indenture solely for the benefit of
Securities other than such Security), and continuance of such default or breach for a period of 60 days after there has been given, by registered or certified mail, to the Company and the Guarantor by the Trustee or to the Company, the
Guarantor and the Trustee by the Holders of at least 10% in principal amount of the Outstanding Securities of that series a written notice specifying such default or breach and requiring it to be remedied and stating that such notice is a
“Notice of Default” hereunder; or” 
 Section 4. Section 5.01(5) of the Indenture is hereby amended and restated to
read in its entirety as follows: 
 “(5) the entry by a court having jurisdiction in the premises of (A) a decree or order for
relief in respect of the Company in an involuntary case or proceeding under any applicable Federal or State bankruptcy, insolvency, reorganization or other similar law or (B) a decree or order adjudging the Company a bankrupt or insolvent, or
approving as properly filed a petition seeking reorganization, arrangement, adjustment or composition of or in respect of the Company under any applicable Federal or State law, or appointing a custodian, receiver, liquidator, assignee, trustee,
sequestrator or other similar official of the Company or of any substantial part of its property, or ordering the winding up or liquidation of its affairs, and the continuance of any such decree or order for relief or any such other decree or order
unstayed and in effect for a period of 60 consecutive days (provided that, if any Person becomes the successor to the Company pursuant to Article Eight and such Person is a corporation, partnership or trust organized and validly existing under
the law of a jurisdiction outside the United States, each reference in this Clause 5 to an applicable Federal or State law of a particular kind shall be deemed to refer to such law or any applicable comparable law of such non-U.S. jurisdiction, for
as long as such Person is the successor to the Company hereunder and is so organized and existing); or” 

  
 - 3 - 

 Section 5. Section 5.01(6) of the Indenture is hereby amended and restated to read in
its entirety as follows: 
 “(6) the commencement by the Company of a voluntary case or proceeding under any applicable Federal or State
bankruptcy, insolvency, reorganization or other similar law or of any other case or proceeding to be adjudicated a bankrupt or insolvent, or the consent by it to the entry of a decree or order for relief in respect of the Company in an involuntary
case or proceeding under any applicable Federal or State bankruptcy, insolvency, reorganization or other similar law or to the commencement of any bankruptcy or insolvency case or proceeding against it, or the filing by it of a petition or answer or
consent seeking reorganization or relief under any applicable Federal or State law, or the consent by it to the filing of such petition or to the appointment of or taking possession by a custodian, receiver, liquidator, assignee, trustee,
sequestrator or other similar official of the Company or of any substantial part of its property, or the making by it of an assignment for the benefit of creditors, or the admission by it in writing of its inability to pay its debts generally as
they become due, or the taking of corporate action by the Company in furtherance of any such action (provided that, if any Person becomes the successor to the Company pursuant to Article Eight and such Person is a corporation, partnership or
trust organized and validly existing under the law of a jurisdiction outside the United States, each reference in this Clause 6 to an applicable Federal or State law of a particular kind shall be deemed to refer to such law or any applicable
comparable law of such non-U.S. jurisdiction, for as long as such Person is the successor to the Company hereunder and is so organized and existing); or” 

Section 6. The Indenture is hereby amended by adding a new Section 6.14 to the Indenture as follows: 

“Section 6.14. Concerning Each Paying Agent 

(a) Each Paying Agent shall ensure that payments made in respect of the Securities for the benefit of a Holder of the
Securities are not subject to withholding under FATCA (as defined below) as a result of such Paying Agent (or any affiliate or agent of such Paying Agent) being subject to such withholding on the payment. For purposes of this Indenture,
“FATCA” means any of (i) Sections 1471 through 1474 of the the U.S. Internal Revenue Code of 1986, as amended (the “Code”), and any official guidance issued thereunder, (ii) analogous provisions of non-U.S. laws,
(iii) an intergovernmental agreement in furtherance of such legislation or laws and any legislation, rules or practices adopted pursuant to such intergovernmental agreement, or (iv) an individual agreement entered into with a taxing
authority pursuant to such legislation or laws. 
 (b) Each Paying Agent acknowledges that each of the Company and the
Guarantor is a U.S. person within the meaning of the U.S. federal income tax rules and that payments with respect to the Securities include interest from sources within the United States. As a result, payments on the Securities are subject to the
U.S. withholding and information reporting rules. 

  
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 (c) Each Paying Agent shall be responsible for performing all tax withholding and
tax reporting obligations of the Company and the Guarantor and such Paying Agent with respect to all payments on the Securities, including receipt and administration of tax withholding information from the Depositary with respect to the Securities
(including, without limitation, any applicable Form W-8 or any other form of the Internal Revenue Service), remittance of all required withholding to appropriate taxing authorities and preparation and
submission to appropriate taxing authorities of all tax reporting with respect to such withholding, and with respect to the interest and other amounts payable in respect of the Securities. In connection with its responsibilities under this
Section 6.14 and without limitation to the foregoing each Paying Agent shall: 
 (1) act as the authorized agent of the
Company and the Guarantor, as defined in applicable U.S. Treasury regulations, in connection with payments on the Securities for purposes of Chapters 3, 4 and 61 of the Code, and Section 3406 of the Code and the regulations under those
provisions (collectively the “U.S. Withholding and Reporting Rules”) and shall comply with all requirements in connection with its duties as authorized agent imposed under applicable U.S. Treasury regulations, under Revenue Procedure
2012-32 (or any successor published guidance) and under the instructions to any relevant forms; 
 (2) to the extent
permissible by law, make available to the Company and the Guarantor (on a continuous basis, including after termination of this Indenture) upon reasonable notice its books and records reasonably related to its compliance with the obligations set
forth in this Section 6.14 and relevant personnel in order for each of the Company and the Guarantor to evaluate its compliance with the U.S. Withholding and Reporting Rules in connection with the Securities.” 

Section 7. In case any provision in this First Supplemental Indenture shall be invalid, illegal or unenforceable, the validity, legality
and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. 
 Section 8. Nothing in this
First Supplemental Indenture, express or implied, shall give to any person, other than the parties hereto and their successors under the Indenture and the Holders of the Securities or of series thereof as provided herein, any benefit or any legal or
equitable right, remedy or claim under this First Supplemental Indenture or the Indenture. 
 Section 9. Unless otherwise defined in
this First Supplemental Indenture, all terms used in this First Supplemental Indenture shall have the meanings assigned to them in the Indenture. 

Section 10. THIS FIRST SUPPLEMENTAL INDENTURE SHALL BE GOVERNED BY AND CONSTRUED IN ACCORDANCE WITH THE LAW OF THE STATE OF NEW YORK.

  
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 Section 11. This First Supplemental Indenture amends and supplements the Indenture and shall
be a part and subject to all the terms thereof. Except as amended and supplemented hereby, the Indenture and all documents executed in connection therewith shall continue in full force and effect and shall remain enforceable and binding in
accordance with their respective terms. 
 Section 12. This First Supplemental Indenture may be executed in any number of counterparts,
each of which so executed shall be deemed to be an original, but all such counterparts shall together constitute but one and the same instrument. 

Section 13. The parties hereto will execute and deliver such further instruments and do such further acts and things as may be reasonably
required to carry out the intent and purpose of this First Supplemental Indenture. 
 Section 14. All agreements of the Company, the
Guarantor and the Trustee in this First Supplemental Indenture shall bind their successors and assigns, whether so expressed or not. 

Section 15. If any provision of this First Supplemental Indenture limits, qualifies or conflicts with another provision which is required
to be included in this First Supplemental Indenture by the Trust Indenture Act of 1939, as amended, the required provision shall control. 

Section 16. The recitals contained herein shall be taken as the statements of the Company and the Guarantor, and the Trustee does not
assume any responsibility for their correctness. The Trustee makes no representations as to the validity or sufficiency of this First Supplemental Indenture. 

  
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 IN WITNESS WHEREOF, the parties hereto have caused this First Supplemental Indenture to be duly
executed as of the day and year first above written. 
  

			
	GS FINANCE CORP.
		
	By		 /s/ Manda D’Agata

			Name: Manda D’Agata
			Title: President
	
	THE GOLDMAN SACHS GROUP, INC.
		
	By		 /s/ Elizabeth E. Robinson

			Name: Elizabeth E. Robinson
			Title: President
	
	THE BANK OF NEW YORK MELLON
		
	By		 /s/ Danny Lee

			Name: Danny Lee
			Title: Vice President

  
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