Document:

EX-10.1

 Exhibit 10.1 

EXECUTION VERSION 

FAMILY DOLLAR STORES, INC. 

Second Amendment 
 Dated as of
June 19, 2015 
 to 
 Note
Purchase Agreement 
 Dated as of September 27, 2005 and as amended and restated on November 17, 2010 

and to the 
 Notes described below

 $169,000,000 5.41% Series 2005-A Senior Notes, Tranche A, due September 27, 2015 

$81,000,000 5.24% Series 2005-A Senior Notes, Tranche B, due September 27, 2015 

 SECOND AMENDMENT TO NOTE
PURCHASE AGREEMENT AND NOTES 
 This Second Amendment dated as of
June 19, 2015 (this “Second Amendment”) to the Note Purchase Agreement dated as of September 27, 2005 and as amended and restated on November 17, 2010 and to the Notes (as such term is defined below) is between Family
Dollar Stores, Inc., a Delaware corporation (“FDSI”) and each of the institutions which is a signatory to this Second Amendment (collectively, the “Noteholders”). 

R E C I T A L S: 

A. FDSI, Family Dollar, Inc., a North Carolina corporation (“FDI”) and each of the Noteholders have heretofore entered into
the Note Purchase Agreement dated as of September 27, 2005 and as amended and restated pursuant to that certain First Amendment dated as of November 17, 2010 (the “First Amendment”) (as amended and restated by the First
Amendment, the “Note Agreement”). FDSI and FDI have heretofore issued the $169,000,000 5.41% Series 2005-A Senior Notes, Tranche A, due September 27, 2015 and $81,000,000 5.24% Series 2005-A Senior Notes, Tranche B, due
September 27, 2015 (the “Notes”) pursuant to the Note Agreement. 
 B. Pursuant to the First Amendment, (a) FDI
has heretofore been released as a co-obligor under the Notes and the Note Agreement and (b) all Subsidiary Guarantors have heretofore been released under the Notes and the Note Agreement. 

C. FDSI and the Noteholders now desire to amend the Note Agreement in the respects, but only in the respects, hereinafter set forth. 

D. Capitalized terms used herein shall have the respective meanings ascribed thereto in the Note Agreement unless herein defined or the
context shall otherwise require. 
 E. All requirements of law have been fully complied with and all other acts and things necessary to make
this Second Amendment a valid, legal and binding instrument according to its terms for the purposes herein expressed have been done or performed. 

NOW, THEREFORE, upon the full and complete satisfaction of the conditions precedent to the effectiveness of this
Second Amendment set forth in Section 3.1 hereof, and in consideration of good and valuable consideration the receipt and sufficiency of which is hereby acknowledged, FDSI and the Noteholders do hereby agree as follows: 

SECTION 1. AMENDMENTS. 

Section 1.1. Schedule B of the Note Agreement is hereby amended by adding the following definitions in alphabetical order: 

“Acquisition” shall mean the direct or indirect acquisition of FDSI by Dollar Tree pursuant to the Merger
Agreement. 
 “Dollar Tree” means Dollar Tree, Inc., a Virginia corporation. 

  
 2 

 “Merger Agreement” means that certain Agreement and Plan of
Merger, dated as of July 27, 2014, by and among FDSI, Dollar Tree and Dime Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Dollar Tree, as may be amended, restated, amended and restated, supplemented or otherwise
modified from time to time. 
 Section 1.2. Section 8.2 (Optional Prepayments with Make-Whole Amount) of the Note
Agreement is hereby amended by adding the following new sentences at the end thereof: 
 “Notwithstanding the foregoing
provisions of this Section 8.2, if FDSI will prepay the Notes on the date of consummation of the Acquisition, FDSI may give notice of prepayment pursuant to this Section 8.2 in connection with the Acquisition either (a) on the third
Business Day preceding the date of the Acquisition or (b) on the date of consummation of the Acquisition, provided that, in the case of this clause (b), (i) in addition to the interest payment required to be paid pursuant to
Section 8.4 on the date fixed for prepayment, FDSI shall also pay an amount equal to the amount of interest that would have accrued on the Notes to be prepaid from and including such prepayment date to, but not including, the third Business Day
thereafter if such Notes were to be prepaid on such third Business Day, (ii) there shall be no requirement to give a certificate of a Senior Financial Officer as to the estimated Make-Whole Amount payable in connection with such prepayment and
(iii) the certificate of a Senior Financial Officer as to the actual Make-Whole Amount payable on the prepayment date shall be given together with the notice of prepayment, provided that the Settlement Date shall be the prepayment date
for purposes of determining the Remaining Scheduled Payments of such Notes to be prepaid. A certificate of a Senior Financial Officer as to the estimated Make-Whole Amount payable in connection with such prepayment pursuant to the foregoing clause
(a) (calculated as if the date of such certificate were the date of the prepayment), setting forth the details of such computation, shall be provided not less than three Business Days and not more than 30 days prior to the date of consummation
of the Acquisition. If the Notes are prepaid in accordance with this paragraph, Section 8.7(b) (Condition to FDSI Action) and 8.7(c) (Offer to Prepay Notes) shall be deemed to have been satisfied with respect to the
Acquisition.” 
 Section 1.3. The definition of “Remaining Scheduled Payments” in Section 8.6 (Make-Whole
Amount for Series A Notes) of the Note Agreement is hereby amended by adding the following new sentences at the end of such definition: 

“Notwithstanding the provisions of Section 1.2, for purposes of determining the Remaining Scheduled Payments of any Note, interest
accruing after the Settlement Date will be deemed to accrue at the stated interest rate per annum set forth in such Note and shall not give effect to any increased interest rate in effect pursuant to Section 1.2 as a result of a Rating. 

  
 3 

 SECTION 2. REPRESENTATIONS AND WARRANTIES OF FDSI. 

Section 2.1. To induce the Noteholders to execute and deliver this Second Amendment, FDSI represents and warrants to the
Noteholders that: 
 (a) this Second Amendment has been duly authorized, executed and delivered by FDSI; 

(b) this Second Amendment and the Note Agreement, as amended by this Second Amendment, constitute the legal, valid and binding
obligations, contracts and agreements of FDSI enforceable against it in accordance with its terms, except as enforcement may be limited by bankruptcy, insolvency, reorganization, moratorium or similar laws or equitable principles relating to or
limiting creditors’ rights generally; 
 (c) the execution, delivery and performance by FDSI of this Second Amendment
(i) do not require the consent or approval of any Governmental Authority and (ii) will not violate (A) the provisions of any law, statute, rule or regulation or its certificate of incorporation or bylaws, (B) any order of any
court or any rule, regulation or order of any other Governmental Authority binding upon it, or (C) any provision of any indenture, agreement or other instrument to which it is a party or by which its properties or assets are or may be bound;
and 
 (d) as of the date hereof, immediately before and after giving effect to this Second Amendment, no Default or Event of
Default has occurred which is continuing. 
 SECTION 3. CONDITIONS TO EFFECTIVENESS OF THIS SECOND AMENDMENT. 

Section 3.1. This Second Amendment shall not become effective until, and shall automatically become effective when, each of the
following conditions has been satisfied: 
 (a) this Second Amendment shall have been duly executed by FDSI and each of the
Noteholders; 
 (b) as of the date hereof and after giving effect to this Second Amendment, no Default or Event of Default
has occurred which is continuing. 
 SECTION 4. MISCELLANEOUS. 

Section 4.1. This Second Amendment shall be construed in connection with and as part of each of the Notes and the Note Agreement,
and except as modified and expressly amended by this Second Amendment, all terms, conditions and covenants contained in the Note Agreement and the Notes are hereby ratified and shall be and remain in full force and effect. Notwithstanding anything
herein or in Section 17.2 of the Note Agreement to the contrary, FDSI is not advising any Noteholder as to any legal, tax, investment, accounting or regulatory matters. Each Noteholder has consulted with its own advisors concerning such matters
and shall be responsible for making its own independent investigation and appraisal of the amendment contemplated hereby. 

  
 4 

 Section 4.2. Any and all notices, requests, certificates and other instruments
executed and delivered after the execution and delivery of this Second Amendment may refer to the Note Agreement without making specific reference to this Second Amendment but nevertheless all such references shall include this Second Amendment
unless the context otherwise requires. 
 Section 4.3. The descriptive headings of the various Sections or parts of this Second
Amendment are for convenience only and shall not affect the meaning or construction of any of the provisions hereof. 
 Section 4.4.
This Second Amendment shall be construed and enforced in accordance with, and the rights of the parties shall be governed by, the law of the State of New York excluding choice of law principles of the law of such State that would permit the
application of the laws of a jurisdiction other than such State. 
 Section 4.5. This Second Amendment may be executed in any
number of counterparts, each of which shall be an original but all of which together shall constitute one instrument. 

Section 4.6. Without limiting the generality of Section 15 of the Note Agreement, FDSI shall promptly pay, or cause to be
paid, upon receipt of invoices therefor, all reasonable fees and expenses of the Noteholders relating to this Second Amendment, including but not limited to, the reasonable fees and disbursements of Morgan, Lewis, & Bockius LLP, special
counsel to the Noteholders. 
 [Signature pages immediately follow.] 

  
 5 

 IN WITNESS WHEREOF the parties hereto have caused this Second Amendment to be duly executed on
the date first above written. 
  

									
	COMPANY:				FAMILY DOLLAR STORES, INC.,
							a Delaware corporation
					
							By:		 /s/ Mary A. Winston

							Name:		Mary A. Winston
							Title:		Executive Vice President – Chief Financial Officer

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
	HOLDER:				Midland National Life Insurance Company
					 By: Guggenheim Partners Investment Management, LLC,

as Investment Advisor

					
							By:		 /s/ William R. Hagner

							Name:		William R. Hagner
							Title:		Attorney in Fact

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
	HOLDER:				North American Company for Life and Health Insurance
					By: Guggenheim Partners Investment Management, LLC
					
							By:		 /s/ William R. Hagner

							Name:		William R. Hagner
							Title:		Attorney in Fact

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
	HOLDER:				 VOYA INSURANCE AND ANNUITY COMPANY

VOYA RETIREMENT INSURANCE AND ANNUITY COMPANY
 RELIASTAR
LIFE INSURANCE COMPANY
 SECURITY LIFE OF DENVER INSURANCE COMPANY

					
							By:		Voya Investment Management LLC, as Agent
					
							By:		 /s/ Paul Aronson

							Name:		Paul Aronson
							Title:		Senior Vice President

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					TRANSAMERICA LIFE INSURANCE COMPANY
							By:		 AEGON USA Investment Management, LLC,
 its
Investment Manager

					
							By:		 /s/ Christopher D. Pahlke

							Name:		Christopher D. Pahlke
							Title:		Vice President

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					ALLSTATE INSURANCE COMPANY
					
							By:		 /s/ Ryan Anderson

							Name:		Ryan Anderson
							Title:		Authorized Signatory
					
							By:		 /s/ Michael T. Moran

							Name:		Michael T. Moran
							Title:		Authorized Signatory
			
					ALLSTATE LIFE INSURANCE COMPANY
					
							By:		 /s/ Ryan Anderson

							Name:		Ryan Anderson
							Title:		Authorized Signatory
					
							By:		 /s/ Michael T. Moran

							Name:		Michael T. Moran
							Title:		Authorized Signatory
			
					ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
					
							By:		 /s/ Ryan Anderson

							Name:		Ryan Anderson
							Title:		Authorized Signatory
					
							By:		 /s/ Michael T. Moran

							Name:		Michael T. Moran
							Title:		Authorized Signatory

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					THRIVENT FINANCIAL FOR LUTHERANS
					
							By:		 /s/ Patricia Eitrheim

							Name:		Patricia Eitrheim
							Title:		Managing Director

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					UNITED OF OMAHA LIFE INSURANCE COMPANY
					
							By:		 /s/ Justin P. Kavan

							Name:		Justin P. Kavan
							Title:		Vice President

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					AMERICAN MEMORIAL LIFE INSURANCE COMPANY
					
							By:		 Prudential Private Placement Investors, L.P.,

(as Investment Advisor)

					
							By:		 Prudential Private Placement Investors, Inc.,

(as its General Partner)

					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President
			
					UNION SECURITY INSURANCE COMPANY
					
							By:		 Prudential Private Placement Investors, L.P.,

(as Investment Advisor)

					
							By:		 Prudential Private Placement Investors, Inc.,

(as its General Partner)

					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President
			
					TIME INSURANCE COMPANY
					
							By:		 Prudential Private Placement Investors, L.P.,

(as Investment Advisor)

					
							By:		 Prudential Private Placement Investors, Inc.,

(as its General Partner)

					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President
			
					THE GIBRALTAR LIFE INSURANCE CO., LTD.
					
							By:		 Prudential Investment Management Japan Co., Ltd.

(as Investment Manager)

					
							By:		 Prudential Investment Management, Inc.
 (as
Sub-Adviser)

					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President
			
					AMERICAN BANKERS INSURANCE COMPANY OF FLORIDA, INC.
					
							By:		 Prudential Private Placement Investors, L.P.,

(as Investment Advisor)

					
							By:		 Prudential Private Placement Investors, Inc.,

(as its General Partner)

					
							By:		 /s/ Ashley Dexter

							Name:		Ashley Dexter
							Title:		Vice President

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					MODERN WOODMEN OF AMERICA
					
							By:		 /s/ Douglas A. Pannier

							Name:		Douglas A. Pannier
							Title:		Group Head – Private Placements

  
 [Signature Page to
Second Amendment to Note Purchase Agreement] 

									
					ASSURITY LIFE INSURANCE COMPANY
					
							By:		 /s/ Victor Weber

							Name:		Victor Weber
							Title:		Senior Director – Investments

  
 [Signature Page to
Second Amendment to Note Purchase Agreement]EX-10.1

 Exhibit 10.1 

TAX MATTERS AGREEMENT 

BY AND BETWEEN 

JDS UNIPHASE CORPORATION 

AND 

LUMENTUM HOLDINGS INC. 

[•], 2015 

 TABLE OF CONTENTS 

 

							
	 	  	 	  	Page	 
			
	 ARTICLE I
	  	 DEFINITIONS
	  	 	2	  
			
	 1.1
	  	 Certain Definitions
	  	 	2	  
			
	 1.2
	  	 Other Terms
	  	 	7	  
			
	 ARTICLE II
	  	 PREPARATION AND FILING OF TAX RETURNS
	  	 	8	  
			
	 2.1
	  	 JDSU’s Responsibility
	  	 	8	  
			
	 2.2
	  	 Holdings’ Responsibility
	  	 	8	  
			
	 2.3
	  	 Agent
	  	 	8	  
			
	 2.4
	  	 Manner of Tax Return Preparation
	  	 	8	  
			
	 ARTICLE III
	  	 LIABILITY FOR ORDINARY COURSE TAXES
	  	 	9	  
			
	 3.1
	  	 JDSU’s Liability for Ordinary Course Taxes and Contribution
	  	 	9	  
			
	 3.2
	  	 Holdings’ Liability for Ordinary Course Taxes
	  	 	9	  
			
	 3.3
	  	 Straddle Periods
	  	 	9	  
			
	 3.4
	  	 Refunds
	  	 	9	  
			
	 3.5
	  	 Payment of Tax Liability
	  	 	9	  
			
	 3.6
	  	 Computation
	  	 	9	  
			
	 ARTICLE IV
	  	 SEPARATION TAXES, TRANSFER TAXES, TAX ITEMS AND TAX ASSETS
	  	 	10	  
			
	 4.1
	  	 Separation Taxes
	  	 	10	  
			
	 4.2
	  	 Continuing Covenants
	  	 	10	  
			
	 4.3
	  	 Transfer Taxes
	  	 	12	  
			
	 4.4
	  	 Allocation of Tax Items
	  	 	12	  
			
	 4.5
	  	 Allocation of Tax Assets
	  	 	12	  
			
	 ARTICLE V
	  	 EMPLOYEE WAGES
	  	 	12	  
			
	 ARTICLE VI
	  	 INDEMNIFICATION
	  	 	13	  
			
	 6.1
	  	 In General
	  	 	13	  
			
	 6.2
	  	 Inaccurate or Incomplete Information
	  	 	13	  
			
	 6.3
	  	 No Indemnification for Tax Items
	  	 	13	  
			
	 ARTICLE VII
	  	 PAYMENTS
	  	 	13	  
			
	 7.1
	  	 Estimated Tax Payments
	  	 	13	  
			
	 7.2
	  	 True-Up Payments
	  	 	13	  
			
	 7.3
	  	 Redetermination Amounts
	  	 	14	  
			
	 7.4
	  	 Payments of Refunds and Credits
	  	 	14	  
			
	 7.5
	  	 Payments Under This Agreement
	  	 	14	  
			
	 ARTICLE VIII
	  	 TAX PROCEEDINGS
	  	 	15	  
			
	 8.1
	  	 In General
	  	 	15	  
			
	 8.2
	  	 Participation of non-Filing Party
	  	 	15	  
			
	 8.3
	  	 Notice
	  	 	15	  

  
 i 

 TABLE OF CONTENTS 

(continued) 
  

							
	 	  	 	  	Page	 
			
	 8.4
	  	 Control of Separation Tax Proceedings
	  	 	15	  
			
	 ARTICLE IX
	  	 MISCELLANEOUS PROVISIONS
	  	 	15	  
			
	 9.1
	  	 Corporate Power; Facsimile Signatures
	  	 	15	  
			
	 9.2
	  	 Cooperation and Separation of Information
	  	 	16	  
			
	 9.3
	  	 Dispute Resolution
	  	 	17	  
			
	 9.4
	  	 Confidentiality
	  	 	18	  
			
	 9.5
	  	 Setoff
	  	 	18	  
			
	 9.6
	  	 Governing Law; Submission to Jurisdiction; Waiver of Trial
	  	 	18	  
			
	 9.7
	  	 Survival of Covenants
	  	 	18	  
			
	 9.8
	  	 Waivers of Default
	  	 	18	  
			
	 9.9
	  	 Force Majeure
	  	 	18	  
			
	 9.10
	  	 Notices
	  	 	18	  
			
	 9.11
	  	 Termination
	  	 	19	  
			
	 9.12
	  	 Changes in Law
	  	 	19	  
			
	 9.13
	  	 Severability
	  	 	20	  
			
	 9.14
	  	 Entire Agreement
	  	 	20	  
			
	 9.15
	  	 Assignment; No Third-Party Beneficiaries
	  	 	20	  
			
	 9.16
	  	 Specific Performance
	  	 	20	  
			
	 9.17
	  	 Amendment
	  	 	20	  
			
	 9.18
	  	 Rules of Construction
	  	 	20	  
			
	 9.19
	  	 Counterparts
	  	 	21	  

  
 ii 

 SCHEDULES 
  

			
	SCHEDULE 4.5(A)		Tax Assets

  
 iii 

 TAX MATTERS AGREEMENT 

This Tax Matters Agreement (this “Agreement”) dated as of [•], 2015, is by and between: JDS Uniphase Corporation,
a Delaware corporation which is anticipated to be renamed Viavi Solutions, Inc. (“JDSU”), and Lumentum Holdings Inc., a Delaware corporation, (“Holdings”). Certain terms used in this Agreement are
defined in Section 1.1. 
 RECITALS 

WHEREAS, as of the date hereof, JDSU and its direct and indirect domestic subsidiaries are members of an
Affiliated Group, of which JDSU is the common parent; and 
 WHEREAS, the Board of Directors of JDSU
has determined that it is in the best interests of JDSU and its shareholders to create a new publicly traded company to operate the Holdings Business; and 

WHEREAS, pursuant to the CONTRIBUTION AGREEMENT, JDSU
has previously transferred certain assets and liabilities to Lumentum Operations LLC (“Lumentum”) in consideration for one hundred percent (100%) of the membership interests in Lumentum Operations LLC (the
“Membership Interest”) (“Contribution”); and 

WHEREAS, after the Contribution, JDSU transferred its Membership Interest to Lumentum Inc. in
consideration for [•] shares of Common Stock of Lumentum Inc., par value $0.001 (the “Lumentum Common Stock”), [•] shares of Series A Preferred Stock of Lumentum Inc. (the “Lumentum Series A
Stock”) and [•] shares of Series B Preferred Stock of Lumentum Inc. (the “Lumentum Series B Stock”); and 

WHEREAS, pursuant to the SEPARATION AND DISTRIBUTION
AGREEMENT, among other things, JDSU will contribute the Lumentum Common Stock and Lumentum Series B Stock it holds to Holdings (the “Separation”); and 

WHEREAS, pursuant to the SEPARATION AND DISTRIBUTION
AGREEMENT, JDSU will distribute all of the issued and outstanding common stock of Holdings (“Holdings Common Stock”) to the holders of issued and outstanding shares of the common stock of
JDSU (“JDSU Common Stock”) as of the Record Date by means of a pro rata distribution of [•] of Holdings Common Stock for every [•] of JDSU Common Stock held thereby (the “Distribution”); and

 WHEREAS, for U.S. federal income tax purposes, the Contribution contemplated by the
SEPARATION AND DISTRIBUTION AGREEMENT is intended to constitute a taxable disposition of the Lumentum Assets that results in a tax basis step-up; and 

WHEREAS, for U.S. federal income tax purposes, the Separation and Distribution contemplated by the
SEPARATION AND DISTRIBUTION AGREEMENT, taken together, are intended to qualify as a tax-free transaction pursuant to sections 355(a) and 368(a)(1)(D) of the Code, and
this Agreement is hereby adopted as a plan of reorganization within the meaning of section 368 of the Code and sections 1.368-2(g) and 1.368-3(a) of the United States Income Tax Regulations (the “Regulations”); and 

WHEREAS, in contemplation of the Distribution, pursuant to which the Holdings Group will cease to be
members of the Affiliated Group of which JDSU is the common parent, the parties have determined to enter into this Agreement, setting forth their agreement with respect to certain tax matters. 

  
 1 

 AGREEMENT 

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

Article I 

DEFINITIONS 

1.1 Certain Definitions. For purposes of this Agreement, the following terms shall have the meanings specified in this
section: 
 (1) “Active Trade or Business” means the active conduct (as defined in
Section 355(b)(2) of the Code and the regulations thereunder) by Holdings and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the Holdings Business as conducted immediately prior to the
Distribution or by JDSU and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the JDSU Business as conducted immediately prior to the Distribution. 

(2) “Affiliated Group” means an affiliated group of corporations within the
meaning of section 1504(a)(1) of the Code that files a consolidated return for United States federal Income Tax purposes.  

(3) “After Tax Amount” means any additional amount necessary to reflect the
Tax consequences of the receipt or accrual of any payment required to be made under this Agreement (including payment of an additional amount or amounts hereunder and the effect of the deductions available for interest paid or accrued and for Taxes
such as state and local Income Taxes), determined by using the highest applicable statutory corporate Income Tax rate (or rates, in the case of an item that affects more than one Tax) for the relevant taxable period (or portion thereof).

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

(5) “Audit” means any audit, assessment of Taxes, other examination by any Taxing Authority, proceeding,
or appeal of such a proceeding relating to Taxes, whether administrative or judicial, including proceedings relating to competent authority determinations. 

(6) “Code” means the Internal Revenue Code of 1986, as amended. 

(7) “Combined Return” means any Tax Return, other than with respect to United States federal Income
Taxes, filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis wherein Holdings or one or more Holdings Affiliates
join in the filing of such Tax Return (for any taxable period or portion thereof) with JDSU or one or more JDSU Affiliates. 

(8) “Consolidated Return” means any Tax Return with respect to United States federal Income Taxes filed
on a consolidated basis wherein Holdings or one or more Holdings Affiliates join in the filing of such Tax Return (for any taxable period or portion thereof) with JDSU or one or more JDSU Affiliates. 

(9) “Contribution” shall have the meaning set forth in the recitals hereto. 

  
 2 

 (10) “CONTRIBUTION
AGREEMENT” means the CONTRIBUTION AGREEMENT dated as of [•], 2015, by and between JDSU and Lumentum. 

(11) “Distribution” shall have the meaning set forth in the recitals hereto. 

(12) “Distribution Date” means the date on which the Distribution is effected. 

(13) “Distribution Effective Time” means the time at which the Distribution occurs on the Distribution
Date, which shall be deemed to be 12:01 a.m., Eastern Daylight Time. 
 (14) “Estimated Tax Installment
Date” means, with respect to United States federal Income Taxes, the estimated Tax installment due dates prescribed in section 6655(c) of the Code and, in the case of any other Tax, means any other date on which an installment payment
of an estimated amount of such Tax is required to be made. 
 (15) “Filing Party” shall have the
meaning set forth in Section 8.1. 
 (16) “Final Determination” means the final resolution of
liability for any Tax for any taxable period, by or as a result of (i) a final and unappealable decision, judgment, decree or other order by any court of competent jurisdiction; (ii) a final settlement with the IRS, a closing agreement or
accepted offer in compromise under section 7121 or section 7122 of the Code, or a comparable agreement under the laws of other jurisdictions, which resolves the entire Tax liability for any taxable period; (iii) any allowance of a refund or
credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund may be recovered by the jurisdiction imposing the Tax; or (iv) any other final disposition, including by reason of the expiration
of the applicable statute of limitations. 
 (17) “Force Majeure” means, with respect to a party, an
event beyond the control of such party (or any Person acting on its behalf), which by its nature could not reasonably have been foreseen by such party (or such Person), or, if it could have reasonably been foreseen, was unavoidable, and includes
acts of God, storms, floods, riots, fires, sabotage, civil commotion or civil unrest, interference by civil or military authorities, acts of war (declared or undeclared) or armed hostilities or other national or international calamity or one
(1) or more acts of terrorism or failure of energy sources or distribution facilities. 
 (18)
“Holdings” shall have the definition set forth in the preamble hereto. 
 (19) “Holdings
Affiliate” means any corporation or other entity directly or indirectly “controlled” by Holdings at the time in question, where “control” means the ownership of fifty percent (50%) of the ownership interests of
such corporation or other entity (by vote or value) or the possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of such corporation or other entity. 

(20) “Holdings Business” means the business and operations conducted by Holdings and the Holdings
Affiliates, including the Lumentum Business, as such business and operations will continue after the Distribution Date. 

(21) “Holdings Business Records” shall have the meaning set forth in Section 9.2(b). 

(22) “Holdings Capital Stock” means all classes or series of capital stock of Holdings, including
(i) common stock, (ii) all options, warrants and other rights to acquire such capital stock, and (iii) all instruments properly treated as stock in Holdings for U.S. federal income tax purposes. 

  
 3 

 (23) “Holdings Group Assets” shall mean the assets of the
Holdings Group after the Distribution Date, as determined under the SEPARATION AND DISTRIBUTION AGREEMENT by and among the parties. 

(24) “Holdings Group” means the Affiliated Group, or similar group of entities as defined under
corresponding provisions of the laws of other jurisdictions, of which Holdings will be the common parent corporation immediately after the Distribution and including any corporation or other entity which may become a member of such group from time
to time. 
 (25) “Holdings Separate Tax Amount” shall mean with respect to any Tax Return, the amount
of Taxes attributable to a Post-Distribution Period that Holdings and each Holdings Affiliate would have incurred if they had filed a consolidated return, combined return or a separate return, as the case may be, separate from the members of the
JDSU Group, for the relevant Tax period, and such amount shall be computed by JDSU in a manner consistent with (i) general Tax accounting principles, (ii) the Code and the Treasury regulations promulgated thereunder, (iii) applicable
provisions of the laws of any other jurisdictions, and (iii) past practice. 
 (26) “Income Tax”
means any federal, state, local or foreign Tax determined (in whole or in part) by reference to net income, net worth, gross receipts or capital, or any such Taxes imposed in lieu of such a Tax. For the avoidance of doubt, the term “Income
Tax” includes any franchise Tax, net worth, gross receipts, capital or any such Taxes imposed in lieu of such a Tax. 

(27) “Income Tax Return” means any Tax Return relating to any Income Tax. 

(28) “IRS” means the United States Internal Revenue Service or any successor thereto, including its
agents, representatives, and attorneys. 
 (29) “JDSU” shall have the meaning set forth in the
preamble hereto. 
 (30) “JDSU Affiliate” means any corporation or other entity directly or indirectly
“controlled” by JDSU where “control” means the ownership of fifty percent (50%) of the ownership interests of such corporation or other entity (by vote or value) or the possession, directly or indirectly, of the power to
direct or cause the direction of the management or policies of such corporation or other entity, but at all times excluding Holdings and all Holdings Affiliates. 

(31) “JDSU Business” means all of the businesses and operations conducted by JDSU and the JDSU
Affiliates, excluding the Holdings Business at any time, whether prior to, or after the Distribution Date. 
 (32)
“JDSU Group” means the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of other jurisdictions, of which JDSU is the common parent corporation, and any corporation or other
entity which may be, may have been or may become a member of such group from time to time, but excluding any member of the Holdings Group. 

(33) “JDSU Group Assets” shall mean the assets of JDSU after the Distribution Date, as determined under
the SEPARATION AND DISTRIBUTION AGREEMENT by and among the parties. 

(34) “Lumentum” shall have the meaning set forth in the recitals hereto. 

(35) “Lumentum Assets” means the assets transferred to Lumentum pursuant to the
CONTRIBUTION AGREEMENT. 

  
 4 

 (36) “Lumentum Business” means the communications and
commercial optical products business of JDSU, including (a) the businesses and operations conducted prior to the Distribution Effective Time by Lumentum, but excluding those businesses set forth on SCHEDULE 1.1(28) of the
CONTRIBUTION AGREEMENT, and (b) any other businesses or operations conducted primarily through the use of Lumentum Assets. 

(37) “Non-Income Tax Return” means any Tax Return relating to any Tax other than an Income Tax. 

(38) “Officer’s Certificate” means a letter executed by an officer of JDSU or Holdings and provided
to Tax Adviser as a condition for the completion of a Tax Opinion. 
 (39) “Ordinary Course Taxes”
means Taxes other than (i) Separation Taxes, (ii) Transfer Taxes and (iii) Taxes resulting from, or arising in connection with, the Contribution. 

(40) “Owed Party” shall have the meaning set forth in Section 7.5. 

(41) “Owing Party” shall have the meaning set forth in Section 7.5. 

(42) “Payment Period” shall have the meaning set forth in Section 7.5(e). 

(43) “Post-Distribution Period” means any taxable period (or portion thereof) beginning after the
Distribution Date. 
 (44) “Pre-Distribution Period” means any taxable period (or portion thereof)
ending on or before the Distribution Date. 
 (45) “Separation” shall have the meaning set forth in
the recitals hereto. 
 (46) “SEPARATION AND DISTRIBUTION
AGREEMENT” means the SEPARATION AND DISTRIBUTION AGREEMENT dated as of [•], 2015, by and between JDSU, Lumentum and
Holdings. 
 (47) “Separation Taxes” means any Taxes imposed on, or increase in Taxes incurred by,
JDSU, Holdings or any of their respective Affiliates, and any Taxes imposed on any third party for which JDSU, Holdings or any of their respective Affiliates is or becomes liable for any reason, resulting from, or arising in connection with, the
failure of the Separation and Distribution to qualify as a transaction in which no income, gain or loss is recognized pursuant to sections 355 and 368(a)(1)(D) of the Code (including any Tax resulting from the application of section 355(d) or
section 355(e) of the Code to the Separation and Distribution but only to the extent such Tax is not reduced by a Tax Asset) or corresponding provisions of the laws of any other jurisdictions. 

(48) “Sole Responsibility Item” means any Tax Item for which the non-Filing Party has the entire
economic liability under this Agreement. 
 (49) “Straddle Period” shall mean any taxable period that
begins on or before and ends after the Distribution Date. 
 (50) “Supplemental Tax Opinion” shall
have the meaning set forth in Section 4.2(c). 

  
 5 

 (51) “Tax Adviser” means a nationally recognized accounting
firm (i) selected by JDSU to provide a Tax Opinion and (ii) selected by the parties, by mutual consent, to provide a Supplemental Tax Opinion. 

(52) “Tax Asset” means any Tax Item that has accrued for Tax purposes, but has not been realized during
the taxable period in which it has accrued, and that could reduce a Tax in another taxable period, including a net operating loss, net capital loss, research and development tax credit, investment tax credit, foreign tax credit, charitable deduction
or credit related to alternative minimum tax or any other Tax credit. 
 (53) “Tax Benefit” means a
reduction in the Tax liability (or increase in refund or credit or any item of deduction or expense) of a taxpayer (or of the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of any other
jurisdiction, of which it is a member) for any taxable period. Except as otherwise provided in this Agreement, a Tax Benefit shall be deemed to have been realized or received from a Tax Item in a taxable period only if and to the extent that the Tax
liability of the taxpayer (or of the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of any other jurisdiction, of which it is a member) for such period, after taking into account the effect of
the Tax Item on the Tax liability of such taxpayer (or of the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of any other jurisdiction, of which it is a member) in the current period and all
prior periods, is less than it would have been had such Tax liability been determined without regard to such Tax Item. 
 (54)
“Tax Detriment” means an increase in the Tax liability (or reduction in refund or credit or any item of deduction or expense) of a taxpayer (or of the Affiliated Group, or similar group of entities as defined under
corresponding provisions of the laws of any other jurisdiction, of which it is a member) for any taxable period. Except as otherwise provided in this Agreement, a Tax Detriment shall be deemed to have been realized or incurred from a Tax Item in a
taxable period only if and to the extent that the Tax liability of the taxpayer (or of the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of any other jurisdiction, of which it is a member) for
such period, after taking into account the effect of the Tax Item on the Tax liability of such taxpayer (or of the Affiliated Group, or similar group of entities as defined under corresponding provisions of the laws of any other jurisdiction, of
which it is a member) in the current period and all prior periods, is more than it would have been had such Tax liability been determined without regard to such Tax Item. 

(55) “Tax Item” means any item of income, gain, loss, deduction, expense or credit, or other attribute
that may have the effect of increasing or decreasing any Tax. 
 (56) “Tax Opinion” means an opinion
issued by Tax Adviser as one of the conditions to completing the Distribution addressing certain United States federal Income Tax consequences of the Distribution under sections 355 and 368(a)(1)(D) of the Code 

(57) “Tax Return” means any return, report, certificate, form or similar statement or document
(including any related or supporting information or schedule attached thereto and any information return, amended tax return, claim for refund or declaration of estimated Tax) required to be supplied to, or filed with, a Taxing Authority in
connection with the determination, assessment or collection of any Tax or the administration of any laws, regulations or administrative requirements relating to any Tax. 

(58) “Taxes” means all federal, state, local or foreign taxes, charges, fees, duties, levies, imposts,
rates or other assessments, including income, gross receipts, excise, property, excise, severance, stamp, occupation, premium, windfall profits, environmental (including taxes under Code 

  
 6 

 
§59A), customs duties, profits, sales, use, license, capital stock, transfer, registration, franchise, payroll, unemployment, disability, withholding, social security, value added,
alternative or add-on minimum, estimated, or other tax of any kind whatsoever, (including any interest, penalties or additions attributable thereto and including any obligations to indemnify or otherwise assume or succeed to the Tax liability of any
other Person) and a “Tax” shall mean any one of such Taxes . 
 (59) “Taxing Authority”
means any governmental authority or any subdivision, agency, commission or authority thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (including the IRS).

 (60) “Transfer Taxes” means all transfer, sales, use, excise, stock, stamp, stamp duty, stamp duty
reserve, stamp duty land, documentary, filing, recording, registration, value-added and other similar Taxes (excluding, for the avoidance of doubt, any income, gains, profit or similar Taxes, however assessed). 

1.2 Other Terms. For purposes of this Agreement, the following terms have the meanings set forth in the sections
indicated: 
  

			
	 Term
	  	 Section

		
	Dispute	  	Section 9.3
		
	Holdings Common Stock	  	Recitals
		
	Initial Notice	  	Section 9.3(b)
		
	JDSU Common Stock	  	Recitals
		
	Law	  	Section 1.1(32) of the CONTRIBUTION AGREEMENT
		
	Lumentum Common Stock	  	Recitals
		
	Lumentum Series A Stock	  	Recitals
		
	Lumentum Series B Stock	  	Recitals
		
	Membership Interest	  	Recitals
		
	Person	  	Section 1.1(33) of the CONTRIBUTION AGREEMENT
		
	PLR	  	Section 4.2(c)
		
	Record Date	  	Section 1.1(28) of the SEPARATION AND DISTRIBUTION AGREEMENT
		
	Regulations	  	Recitals
		
	Response	  	Section 9.3(b)

  
 7 

 Article II 

PREPARATION AND FILING OF TAX RETURNS 

2.1 JDSU’s Responsibility. Subject to the other applicable provisions of this Agreement, JDSU shall have sole and
exclusive responsibility for the preparation and filing of: 
 (a) all Consolidated Returns and all Combined Returns for any
taxable period; 
 (b) all Income Tax Returns (other than Consolidated Returns and Combined Returns) with respect to JDSU
and/or any JDSU Affiliate for any taxable period; 
 (c) all Non-Income Tax Returns with respect to JDSU, any JDSU Affiliate,
or the JDSU Business or any part thereof for any taxable period; and 
 (d) all Non-Income Tax Returns with respect to
Holdings, any Holdings Affiliate, or the Holdings Business or any part thereof, that are required to be filed for any taxable period (taking into account any extension of time which has been requested or received) on or prior to the Distribution
Date. 
 2.2 Holdings’ Responsibility. Holdings shall have sole and exclusive responsibility for the preparation
and filing of: 
 (a) all Income Tax Returns (other than Consolidated Returns and Combined Returns) with respect to Holdings
and/or any Holdings Affiliate for any taxable period that are required to be filed after the Distribution Date; and 
 (b) all
Non-Income Tax Returns with respect to Holdings, any Holdings Affiliate, or the Holdings Business or any part thereof, that are required to be filed for any taxable period (taking into account any extension of time which has been requested or
received) after the Distribution Date. 
 2.3 Agent. Subject to the other applicable provisions of this Agreement,
Holdings hereby irrevocably designates, and agrees to cause each Holdings Affiliate to so designate, JDSU as its sole and exclusive agent and attorney-in-fact to take such action (including execution of documents) as JDSU, in its sole discretion,
may deem appropriate in any and all matters (including Audits) relating to any Tax Return described in Section 2.1 subject, however, to the joint control provisions and control by a non-Filing Party provisions in Section 8. 

2.4 Manner of Tax Return Preparation. 

(a) Unless otherwise required by a Taxing Authority, the parties hereby agree to prepare and file all Tax Returns, and to take
all other actions, in a manner consistent with this Agreement. All Tax Returns shall be filed on a timely basis (taking into account applicable extensions) by the party responsible for filing such returns under this Agreement. 

(b) Subject to the other applicable provisions of this Agreement, JDSU and Holdings shall each have the exclusive right, in its
sole discretion, with respect to any Tax Return for which it is responsible under Sections 2.1 and 2.2, to determine (1) the manner in which such Tax Return shall be prepared and filed, including the elections, method of
accounting, positions, conventions and principles of taxation to be used and the manner in which any Tax Item shall be reported, (2) whether any extensions shall be requested, (3) the elections that will be made on such Tax Return,
(4) whether any amended Tax Returns shall be filed, (5) whether any claims for refund shall be made, (6) whether any refunds shall be paid by way of refund or credited against any liability for the related Tax, and (7) whether to
retain outside firms to prepare and/or review such Tax Returns. 

  
 8 

 Article III 

LIABILITY FOR ORDINARY COURSE TAXES 

3.1 JDSU’s Liability for Ordinary Course Taxes and Contribution. JDSU shall be liable for Taxes resulting from, or
arising in connection with, the Contribution and for the following Ordinary Course Taxes, and shall be entitled to receive and retain all refunds of: 

(a) all Ordinary Course Taxes attributable to the JDSU Group, the JDSU Group Assets or the JDSU Business, in each case for any
and all periods; 
 (b) except with respect to foreign Holdings Affiliates, all Ordinary Course Taxes attributable to the
Holdings Group, the Holdings Group Assets or the Holdings Business, in each case for any and all Pre-Distribution Periods; and 

(c) all Ordinary Course Taxes for which the Holdings Group may be liable by virtue of any agreement or arrangement with respect
to Taxes (other than pursuant to this Agreement or any other agreements entered into in connection with the Distribution) entered into on or prior to the Distribution Date. 

3.2 Holdings’ Liability for Ordinary Course Taxes. Holdings and each Holdings Affiliate shall be liable for
(i) all Ordinary Course Taxes attributable to any and all members of the Holdings Group or the Holdings Group Assets or the Holdings Business, in each case for any and all Post-Distribution Periods and (ii) all Ordinary Course Taxes
attributable to foreign Holdings Affiliates for any and all periods. Notwithstanding anything to the contrary in Section 3.1 and this Section 3.2, Holdings and each Holdings Affiliate shall be liable for, and shall indemnify and hold
harmless JDSU from and against any liability for, (1) Taxes directly arising as a result of any pre-Distribution license or other transfer of certain intellectual property rights related to the Holdings Business to a foreign Holdings Affiliate and
(2) any and all costs (including, e.g., legal fees) related to the adoption and implementation of such license or transfer, but, in the case of (1) and (2), only if both Holdings and JDSU agreed to such license or transfer. 

3.3 Straddle Periods. For purposes of Sections 3.1 and 3.2, in the case of any Straddle Period,
(i) property taxes and exemptions, allowances or deductions that are calculated on an annualized basis shall be apportioned between the Pre-Distribution Period and the Post-Distribution Period on a daily pro-rata basis and (ii) all other
Ordinary Course Taxes shall be apportioned between the Pre-Distribution Period and the Post-Distribution Period on a closing of the books basis as of the close of business on the Distribution Date. 

3.4 Refunds. The amount of any refunds, credits or offsets of Ordinary Course Taxes relating to (i) the Holdings
Group (other than foreign Holdings Affiliates), the Holdings Group Assets or the Holdings Business for a Pre-Distribution Period shall be for the account of JDSU, (ii) the Holdings Group, the Holdings Group Assets or the Holdings Business for a
Post-Distribution Period shall be for the account of Holdings, and (iii) the JDSU Group, the JDSU Group Assets or the JDSU Business shall for the account of JDSU. 

3.5 Payment of Tax Liability. If one party is liable or responsible for Taxes, under Sections 3.1 through
3.3, with respect to Tax Returns for which another party is responsible for preparing and/or filing, or with respect to Taxes that are paid by another party, then the liable or responsible party shall pay the Taxes (or a reimbursement of such
Taxes) to the other party pursuant to Section 7.5. 
 3.6 Computation. With respect to any Tax Return filed by
JDSU for which Holdings is liable for Taxes under this Article III, JDSU shall provide Holdings with a written calculation in reasonable detail (including copies of work sheets and other materials used in preparation thereof) setting

  
 9 

 
forth the amount of any Holdings Separate Tax Amount or estimated Holdings Separate Tax Amount (for purposes of Section 7.1). Holdings shall have the right to review and comment on
such calculation. Any dispute with respect to such calculation shall be resolved pursuant to Section 9.3; provided, however, that, notwithstanding any dispute with respect to any such calculation, in no event shall any
payment attributable to the amount of any Holdings Separate Tax Amount or estimated Holdings Separate Tax Amount be paid later than the date provided in Section 7. 

Article IV 

SEPARATION TAXES, TRANSFER TAXES, TAX ITEMS AND TAX ASSETS 

4.1 Separation Taxes. 

(a) JDSU’s Liability for Separation Taxes. JDSU shall be liable for any Separation Taxes other than such
Taxes for which Holdings is liable under Section 4.1(b). 
 (b) Holdings’ Liability for Separation
Taxes. Holdings shall be liable for any Separation Taxes attributable to, caused by, or result from, one or more of the following: 

(i) any action or omission by Holdings (or any Holdings Affiliate) after the Distribution at any time, that is inconsistent
with any material, information, covenant or representation related to Holdings, any Holdings Affiliate, or the Holdings Business in an Officer’s Certificate, Tax Opinion or Supplemental Tax Opinion; 

(ii) any action or omission by Holdings (or any Holdings Affiliate), after the Distribution Date (including any act or omission
that is in furtherance of, connected to, or part of a plan or series of related transactions (within the meaning of section 355(e) of the Code) occurring on or prior to the Distribution Date) including a cessation, transfer to affiliates or
disposition of the Active Trade or Business, stock buyback or payment of an extraordinary dividend; 
 (iii) any acquisition
of any stock or assets of Holdings (or any Holdings Affiliate) by one or more other persons (other than JDSU or any JDSU Affiliate) following the Distribution; 

(iv) any issuance of stock by Holdings (or any Holdings Affiliate) after the Distribution, including any issuance pursuant to
the exercise of employee stock options or other employment related arrangements or the exercise of warrants, or change in ownership of stock in Holdings (or any Holdings Affiliate) after the Distribution; 

(v) any action or omission by Holdings (or any Holdings Affiliate) in breach of the covenants set forth herein, or in the
Separation and Distribution Agreement. 
 (c) Representations. Each of JDSU and Holdings represents that, as of the
date of this Agreement, neither it nor its Affiliates know of any fact that may cause the Separation and Distribution to fail to qualify under section 355 or section 368(a)(1)(D) of the Code. Each of JDSU and Holdings further represents that
(A) it has examined the Tax Opinion and Officer’s Certificates prior to the date hereof and (B) subject to any qualifications therein, all facts contained in such Tax Opinion or Officer’s Certificates that concern or relate to
such JDSU, Holdings or any member of its Group is and, to the extent such facts relate to future events or circumstances, will be, true, correct and complete. 

4.2 Continuing Covenants. 

  
 10 

 (a) In General. Each of JDSU (for itself and each JDSU Affiliate) and
Holdings (for itself and each Holdings Affiliate) agrees (1) not to take any action reasonably expected to result in an increased Tax liability to the other, a reduction in a Tax Asset of the other or an increased liability to the other under
this Agreement, and (2) to take any action reasonably requested by the other that would reasonably be expected to result in a Tax Benefit or avoid a Tax Detriment to the other, provided, in either such case, that the taking or refraining to
take such action does not result in any additional cost not fully compensated for by the other party or any other adverse effect to such party. The parties hereby acknowledge that the preceding sentence is not intended to limit, and therefore shall
not apply to, the rights of the parties with respect to matters otherwise covered by this Agreement. 
 (b) Holdings
Restrictions. Holdings agrees that it will not knowingly take or fail to take, or permit any Holdings Affiliate to knowingly take or fail to take, any action where such action or failure to act would be inconsistent with any material,
information, covenant or representation that relates to facts or matters related to Holdings (or any Holdings Affiliate) or within the control of Holdings and is contained in an Officer’s Certificate, Tax Opinion or Supplemental Tax Opinion
(except where such material, information, covenant or representation was not previously disclosed to Holdings) other than as permitted in this Section 4.2. For this purpose an action is considered inconsistent with a representation if
the representation states that there is no plan or intention to take such action. Holdings agrees that it will not take (and it will cause the Holdings Affiliates to refrain from taking) any position on a Tax Return that is inconsistent with the
treatment of the Separation and Distribution as transactions in which no income, gain, or loss is recognized pursuant to sections 355 and 368(a)(1)(D) of the Code. 

(c) Certain Holdings Actions Following the Distribution. Holdings agrees that, during the two (2) year period
following the Distribution, without first obtaining, at Holdings’ own expense, a private letter ruling (a “PLR”) from the IRS or supplemental opinion from Tax Adviser that such action will not result in Separation Taxes
(a “Supplemental Tax Opinion”), unless JDSU and Holdings agree otherwise in writing, Holdings shall not (1) sell all or substantially all of the assets of Holdings or any Holdings Affiliate , (2) merge Holdings, or
any Holdings Affiliate with another entity, without regard to which party is the surviving entity (other than a merger with another entity within the Holdings Group), (3) transfer any assets of Holdings or Holdings Affiliate in a transaction
described in section 351of the Code (other than a transfer to a corporation which files a consolidated return with Holdings and which is wholly-owned, directly or indirectly, by Holdings) or subparagraph (C) or (D) of section 368(a)(1) of
the Code, (4) issue stock of Holdings or any Holdings Affiliate (or any instrument that is convertible or exchangeable into any such stock) in an acquisition or public or private offering (excluding any issuance pursuant to the exercise of
employee stock options or other employment related arrangements having customary terms and conditions and that satisfy the requirements of Treasury Regulations section 1.355-7(d)(8), or any successor provision thereto), or (5) facilitate or
otherwise participate in any acquisition of stock in Holdings that would result in any shareholder owning five percent (5%) or more of the outstanding stock of Holdings. Holdings (or any Holdings Affiliate) shall only undertake any of such
actions after JDSU’s receipt of such Supplemental Tax Opinion and pursuant to the terms and conditions of any such Supplemental Tax Opinion or as otherwise consented to in writing in advance by JDSU; provided,
however, that if Holdings contemplates entering into a transaction described in this section and Holdings acknowledges in writing that it would have sole liability for any Separation Taxes under Section 4.1(b) that might arise
from such transaction and can demonstrate to the reasonable satisfaction of JDSU that it can satisfy its liability for any such Separation Taxes, JDSU shall consent to Holdings’ entering into such transaction without further restriction; and
provided, further, that in the event that JDSU completes a transaction that results in a tax being imposed on JDSU under Section 355(e) of the Code, after such completion, Holdings shall no longer be subject to the restrictions
under clause (4) and clause (5) of the previous sentence. The Parties hereby agree that they will act in good faith to take all reasonable steps necessary to amend this Section 4.2(c), from time to time, by mutual agreement, to
(i) add certain actions to the list contained herein, or (ii) remove certain actions from the list contained herein, in either case, in order to reflect any relevant change in law, regulation or administrative interpretation occurring
after the date of this Agreement. 

  
 11 

 (d) Notice of Specified Transactions. Not later than three (3) days
after the public announcement regarding any of the transactions described in Section 4.2(c) (including a public announcement regarding Holdings’ intent to enter into any such transaction) Holdings shall provide written notice of
such transaction to JDSU. 
 4.3 Transfer Taxes. JDSU and Holdings each shall be responsible for any Transfer Taxes
incurred by the JDSU Group and the Holdings Group, respectively, as a result of the Contribution. If, under applicable Law, both the JDSU Group and the Holdings Group are liable for Transfer Taxes resulting from the Contribution, then JDSU and
Holdings shall be equally responsible for such Transfer Taxes. 
 4.4 Allocation of Tax Items. All Tax computations for
(1) any Pre-Distribution Periods ending on the Distribution Date and (2) the immediately following taxable period of Holdings or any Holdings Affiliate, shall be made pursuant to the principles of section 1.1502-76(b) of the Treasury
Regulations or of a corresponding provision under the laws of other jurisdictions, as reasonably determined by JDSU, taking into account all reasonable suggestions made by Holdings with respect thereto. Any Tax Items relating to the Separation and
Distribution shall be treated, to the extent permitted, as extraordinary items described in section 1.1502-76(b)(2)(ii)(C) of the Treasury Regulations and shall (to the extent occurring on or prior to the Distribution Date) be allocated to Pre-
Distribution Periods, and any Taxes related to such items shall be treated under section 1.1502-76(b)(2)(iv) of the Treasury Regulations as relating to such extraordinary item and shall (to the extent occurring on or prior to the Distribution Date)
be allocated to Pre-Distribution Periods. 
 4.5 Allocation of Tax Assets. 

(a) In General. In connection with the Distribution, JDSU and Holdings have set forth on SCHEDULE
4.5(A) the Tax Assets allocated to JDSU and Holdings, and each of JDSU and Holdings agrees that each shall prepare all Tax Returns in a manner consistent with such allocation, unless otherwise required by law. The parties hereby
agree that to the extent that Tax Assets are not shown in SCHEDULE 4.5(A), such Tax Assets were incurred by JDSU and shall remain with JDSU. 

(b) Earnings and Profits. JDSU will advise Holdings in writing of the decrease in JDSU earnings and profits attributable
to the Distribution under section 312(h) of the Code on or before the first anniversary of the Distribution Date; provided, however, that JDSU shall provide Holdings with estimates of such amounts (determined in accordance with past
practice) prior to such anniversary as reasonably requested by Holdings. 
 Article V 

EMPLOYEE WAGES 
 At
JDSU’s request, the Holdings Group shall assume the Form W-2 and Form W-3 reporting obligations (including the filing of all forms necessary to comply with magnetic media reporting requirements) of JDSU with respect to any employee of the
Holdings Business that Holdings or any Holdings Affiliate employs during the calendar year which includes the Distribution Date consistent with the procedures set forth in section 5 of Rev. Proc. 2004-53, 2004-34 I.R.B. 320. 

  
 12 

 Article VI 

INDEMNIFICATION 

6.1 In General. JDSU and each member of the JDSU Group shall jointly and severally indemnify Holdings, each Holdings
Affiliate, and their respective directors, officers and employees, and hold them harmless from and against any and all Taxes for which JDSU or any JDSU Affiliate is liable under this Agreement and any loss, cost, damage or expense, including
reasonable attorneys’ fees and costs, that is attributable to, or results from, the failure of JDSU, any JDSU Affiliate or any director, officer or employee to make any payment required to be made under this Agreement. Holdings and each member
of the Holdings Group shall jointly and severally indemnify JDSU, each JDSU Affiliate, and their respective directors, officers and employees, and hold them harmless from and against any and all Taxes for which Holdings or any Holdings Affiliate is
liable under this Agreement and any loss, cost, damage or expense, including reasonable attorneys’ fees and costs, that is attributable to, or results from, the failure of Holdings, any Holdings Affiliate or any director, officer or employee to
make any payment required to be made under this Agreement. 
 6.2 Inaccurate or Incomplete Information. JDSU and each
member of the JDSU Group shall jointly and severally indemnify Holdings, each Holdings Affiliate, and their respective directors, officers and employees, and hold them harmless from and against any cost, fine, penalty, or other expense of any kind
attributable to the failure of JDSU or any JDSU Affiliate in supplying Holdings or any Holdings Affiliate with inaccurate or incomplete information, in connection with the preparation of any Tax Return. Holdings and each member of the Holdings Group
shall jointly and severally indemnify JDSU, each JDSU Affiliate, and their respective directors, officers and employees, and hold them harmless from and against any cost, fine, penalty, or other expenses of any kind attributable to the failure of
Holdings or any Holdings Affiliate in supplying JDSU or any JDSU Affiliate with inaccurate or incomplete information, in connection with the preparation of any Tax Return. 

6.3 No Indemnification for Tax Items. Nothing in this Agreement shall be construed as a guarantee of the existence or
amount of any loss, credit, carryforward, basis or other Tax Item, whether past, present or future, of JDSU, any JDSU Affiliate, Holdings or any Holdings Affiliate. In addition, for the avoidance of doubt, for purposes of determining any amount owed
between the parties hereto, all such determinations shall be made without regard to any financial accounting tax asset or liability or other financial accounting items. 

Article VII 

PAYMENTS 

7.1 Estimated Tax Payments. Not later than ten (10) business days after each Estimated Tax Installment Date with
respect to a taxable period for which a Consolidated Return or a Combined Return that includes a Holdings Separate Tax Amount will be filed, Holdings shall pay to JDSU on behalf of the Holdings Group an amount equal to the amount of any estimated
Holdings Separate Tax Amount. 
 7.2 True-Up Payments. Not later than ten (10) business days after filing a Tax
Return, Holdings shall pay to JDSU, or JDSU shall pay to Holdings, as appropriate, an amount equal to the difference, if any, between the Holdings Separate Tax Amount and the aggregate amount paid by Holdings with respect to such period under
Section 7.1. 

  
 13 

 7.3 Redetermination Amounts. In the event of a redetermination of any Tax
Item reflected on any Consolidated Return or Combined Return (other than Tax Items relating to Separation Taxes), as a result of a refund of Taxes paid, a Final Determination or any settlement or compromise with any Taxing Authority which in any
such case would affect the Holdings Separate Tax Amount, JDSU shall prepare a revised pro forma Tax Return in accordance with Section 2.4(b) for the relevant taxable period reflecting the redetermination of such Tax Item as a result of
such refund, Final Determination, settlement or compromise. Holdings shall pay to JDSU, or JDSU shall pay to Holdings, as appropriate, an amount equal to the difference, if any, between the Holdings Separate Tax Amount reflected on such revised pro
forma Tax Return and the Holdings Separate Tax Amount for such period as originally computed pursuant to this Agreement. 
 7.4
Payments of Refunds and Credits. If one party receives a refund or credit of any Tax to which the other party is entitled pursuant to Section 3.4, the party receiving such refund or credit shall pay to the other party the
amount of such refund or credit pursuant to Section 7.5. 
 7.5 Payments Under This Agreement. In the event that
one party (the “Owing Party”) is required to make a payment to another party (the “Owed Party”) pursuant to this Agreement, then such payments shall be made according to this Section 7.5. 

(a) In General. All payments shall be made to the Owed Party or to the appropriate Taxing Authority as specified by the
Owed Party within the time prescribed for payment in this Agreement, or if no period is prescribed, within ten (10) days after delivery of written notice of payment owing together with a computation of the amounts due. 

(b) Treatment of Payments. Unless otherwise required by any Final Determination, the parties agree that any payments made
by one party to another party pursuant to this Agreement (other than (i) payments for the Holdings Separate Tax Amount for the Post-Distribution Period, (ii) payments of After Tax Amounts pursuant to Section 7.5(d), and
(iii) payments of interest pursuant to Section 7.5(e)) shall be treated for all Tax purposes as nontaxable payments (dividend distributions or capital contributions, as the case may be) made immediately prior to the Distribution
and, accordingly, as not includible in the taxable income of the recipient or as deductible by the payor. 
 (c) Prompt
Performance. All actions required to be taken (including payments) by any party under this Agreement shall be performed within the time prescribed for performance in this Agreement, or if no period is prescribed, such actions shall be
performed promptly. 
 (d) After Tax Amounts. If pursuant to a Final Determination it is determined that the receipt or
accrual of any payment made under this Agreement (other than payments of interest pursuant to Section 7.5(e)) is subject to any Tax, the party making such payment shall be liable for (a) the After Tax Amount with respect to such
payment and (b) interest at the rate described in Section 7.5(e) on the amount of such Tax from the date such Tax accrues through the date of payment of such After Tax Amount. A party making a demand for a payment pursuant to this
Agreement and for a payment of an After Tax Amount with respect to such payment shall separately specify and compute such After Tax Amount. However, a party may choose not to specify an After Tax Amount in a demand for payment pursuant to this
Agreement without thereby being deemed to have waived its right subsequently to demand an After Tax Amount with respect to such payment. 

(e) Interest. Payments pursuant to this Agreement that are not made within the period prescribed in this Agreement (the
“Payment Period”) shall bear interest for the period from and including the date immediately following the last date of the Payment Period through and including the date of payment at a per annum rate equal to the applicable
rate under Section 6621 of the Code. Such interest will be payable at the same time as the payment to which it relates and shall be calculated on the basis of a year of three hundred sixty-five (365) days and the actual number of days for
which due. 

  
 14 

 Article VIII 

TAX PROCEEDINGS 

8.1 In General. Except as otherwise provided in this Agreement, the party responsible for preparing and filing a Tax
Return pursuant to Article II (the “Filing Party”) shall have the exclusive right, in its sole discretion, to control, contest, and represent the interests of JDSU, any JDSU Affiliate, Holdings, and/or any Holdings
Affiliate in any Audit relating to such Tax Return and to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of any such Audit; provided, however, that for purposes of
this Section 8, Holdings shall be treated as the Filing Party for all Tax Returns of foreign Holdings Affiliates. The Filing Party’s rights shall extend to any matter pertaining to the management and control of an Audit, including
execution of waivers, choice of forum, scheduling of conferences and the resolution of any Tax Item. Any costs incurred in handling, settling, or contesting an Audit shall be borne by the Filing Party. 

8.2 Participation of non-Filing Party. Except as provided in Section 8.4, the non-Filing Party shall, at its
own expense, have control over decisions to resolve, settle or otherwise agree to any deficiency, claim or adjustment with respect to any Sole Responsibility Item. 

8.3 Notice. Within ten (10) days after a party receives written notice of a proposed Audit adjustment that may give
rise to an indemnification obligation under this Agreement, such party shall give notice to the other party of such issue (such notice shall contain factual information, to the extent known, describing any asserted tax liability in reasonable
detail), and shall forward to the other party copies of all notices and material communications with any Taxing Authority relating to such issue. Notwithstanding any provision in Section 9.12 to the contrary, if a party to this Agreement
fails to provide the other party notice as required by this Section 8.3, and the failure results in a detriment to the other party then any amount which the other party is otherwise required to pay pursuant to this Agreement shall be
reduced by the amount of such detriment. 
 8.4 Control of Separation Tax Proceedings. JDSU shall have the exclusive
right, in its sole discretion, to control, contest, and represent the interests of JDSU, any JDSU Affiliate, Holdings, and/or any Holdings Affiliate in any Audits relating to Separation Taxes and to resolve, settle or agree to any deficiency, claim
or adjustment proposed, asserted or assessed in connection with or as a result of any such Audit. JDSU’s rights shall extend to any matter pertaining to the management and control of such Audit, including execution of waivers, choice of forum,
scheduling of conferences and the resolution of any Tax Item. Holdings may assume sole control of any Audits relating to Separation Taxes if it acknowledges in writing that it has sole liability for any Separation Taxes under
Section 4.1(b) that might arise in such Audit and can demonstrate to the reasonable satisfaction of JDSU that it can satisfy its liability for any such Separation Taxes. If Holdings is unable to demonstrate to the reasonable satisfaction
of JDSU that it will be able to satisfy its liability for such Separation Taxes, but acknowledges in writing that it has sole liability for any Separation Taxes under Section 4.1(b), Holdings and JDSU shall have joint control over the
Audit. 
 Article IX 

MISCELLANEOUS PROVISIONS 

9.1 Corporate Power; Facsimile Signatures. 

(a) Holdings, on behalf of itself and any Holdings Affiliate, and JDSU, on behalf of itself and any JDSU Affiliate, hereby
represent as follows: 

  
 15 

 (i) each such Person has the requisite corporate power and authority and has taken
all corporate action necessary in order to execute, deliver and perform this Agreement and to consummate the transactions contemplated hereby and thereby; and 

(ii) this Agreement has been duly executed and delivered by it and constitutes a valid and binding agreement of it enforceable
in accordance with the terms thereof. 
 (b) Each party acknowledges that it and each other party may execute this Agreement
by facsimile, stamp or mechanical signature, and that delivery of an executed counterpart of a signature page to this Agreement (whether executed by manual, stamp or mechanical signature) by facsimile or by email in portable document format (.pdf)
shall be effective as delivery of such executed counterpart of this Agreement. Each party expressly adopts and confirms each such facsimile, stamp or mechanical signature (regardless of whether delivered in person, by mail, by courier, by facsimile
or by email in .pdf) made in its respective name as if it were a manual signature delivered in person, agrees that it will not assert that any such signature or delivery is not adequate to bind such party to the same extent as if it were signed
manually and delivered in person and agrees that, at the reasonable request of the other party at any time, it will as promptly as reasonably practicable cause this Agreement to be manually executed (any such execution to be as of the date of the
initial date thereof) and delivered in person, by mail or by courier. 
 9.2 Cooperation and Separation of Information.

 (a) Cooperation. Holdings and JDSU shall each cooperate fully (and each shall cause its respective affiliates to
cooperate fully) with all reasonable requests from another party for information and materials not otherwise available to the requesting party in connection with the preparation and filing of Tax Returns, claims for refund, and Audits concerning
issues or other matters covered by this Agreement or in connection with the determination of a liability for Taxes or a right to a refund of Taxes. Such cooperation shall include: 

(i) the retention until the expiration of the applicable statute of limitations, and the provision upon request, of copies of
all Tax Returns, books, records (including information regarding ownership and Tax basis of property), documentation and other information relating to the Tax Returns, including accompanying schedules, related work papers, and documents relating to
rulings or other determinations by Taxing Authorities; 
 (ii) the execution of any document that may be necessary or
reasonably helpful in connection with any Tax Proceeding, or the filing of a Tax Return or refund claim by a member of the JDSU Group or the Holdings Group, including certification, to the best of a party’s knowledge, of the accuracy and
completeness of the information it has supplied; and 
 (iii) the use of the party’s commercially reasonable efforts to
obtain any documentation that may be necessary or reasonably helpful in connection with any of the foregoing. Each party shall make its employees and facilities available on a reasonable and mutually convenient basis in connection with the foregoing
matters. 
 (b) Retention of Records. Any party that is in possession of documentation of JDSU (or any JDSU Affiliate)
or Holdings (or any Holdings Affiliate) relating to the Holdings Business, including books, records, Tax Returns and all supporting schedules and information relating thereto (the “Holdings Business Records”) shall retain
such Holdings Business Records for a period of seven (7) years following the Separation Date. Thereafter, any party wishing to dispose of Holdings Business Records in its possession (after the expiration of the applicable statute of
limitations), shall provide 

  
 16 

 
written notice to the other party describing the documentation proposed to be destroyed or disposed of sixty (60) business days prior to taking such action. The other party may arrange to
take delivery of any or all of the documentation described in the notice at its expense during the succeeding sixty (60) day period. 

9.3 Dispute Resolution. Any dispute, controversy or claim arising out of or relating to this Agreement or the validity,
interpretation, breach or termination thereof (a “Dispute”), shall be resolved in accordance with the procedures set forth in this Section 9.3: 

(a) General Provisions. All communications between the parties or their representatives in connection with the attempted
resolution of any Dispute shall be deemed to have been delivered in furtherance of a Dispute settlement and shall be exempt from discovery and production, and shall not be admissible into evidence for any reason (whether as an admission or
otherwise), in any arbitral or other proceeding for the resolution of any Dispute. 
 WITH RESPECT
TO ANY DISPUTE TO WHICH THIS SECTION 9.3 APPLIES OR OTHERWISE IN
RESPECT OF THIS AGREEMENT, THE PARTIES EXPRESSLY WAIVE AND FOREGO ANY
RIGHT TO EXEMPLARY, SPECIAL, PUNITIVE, INDIRECT, REMOTE, SPECULATIVE OR CONSEQUENTIAL
DAMAGES (INCLUDING IN RESPECT OF LOST PROFITS OR REVENUES), HOWEVER CAUSED
AND ON ANY THEORY OF LIABILITY (INCLUDING NEGLIGENCE), WHETHER OR NOT
SUCH PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES
(PROVIDED THAT LIABILITY FOR ANY SUCH DAMAGES WITH RESPECT TO
ANY THIRD PARTY CLAIM AND ANY STATUTORY PENALTIES UNDER ENVIRONMENTAL LAW
SHALL BE CONSIDERED DIRECT DAMAGES). 
 The specific procedures set forth in this
Section 9.3, including the time limits referenced therein, may be modified by agreement of both of the parties in writing. All applicable statutes of limitations and defenses based upon the passage of time shall be tolled while the
procedures specified in this Section 9.3 are pending. The parties will take any necessary or appropriate action required to effectuate such tolling. Unless otherwise agreed in writing, the parties will continue to provide service and
honor all other commitments under this Agreement during the course of resolution of a Dispute pursuant to the provisions of this Section 9.3 with respect to all matters not subject to such Dispute. 

(b) Consideration by Senior Executives. If a Dispute is not resolved in the normal course of business at the operational
level, the parties shall attempt in good faith to resolve the Dispute by negotiation among representatives of the parties at a senior level of management of the parties. Either party may initiate such executive negotiation process by providing a
written notice to the other (the “Initial Notice”). Within thirty (30) days after delivery of the Initial Notice, the receiving party shall submit to the other a written response (the “Response”).
The Initial Notice and the Response shall include (i) a statement of the Dispute and of each party’s position and (ii) the name and title of the executive who will represent that party and of any other Person who will accompany the
executive. The parties agree that such executives shall have full and complete authority to resolve any Disputes submitted pursuant to this section (or paragraph). Such executives will meet in person or by teleconference or video conference within
sixty (60) days of the date of the Initial Notice to seek a resolution of the Dispute. In the event that the executives are unable to agree to a format for such meeting, the meeting shall be convened by teleconference. In the event that the
executives are unable to resolve such Dispute within ninety (90) days of the date of the Initial Notice, the parties may seek any and all other remedies as may be available to them at law or equity. 

(c) Mediation. The parties may, by mutual consent, select a mediator to aid the parties in their discussions and
negotiations. Any opinion expressed by the mediator shall be strictly advisory and shall not be binding on the parties, nor shall any opinion expressed by the mediator be 

  
 17 

 
admissible in any arbitration proceeding. Each party shall bear its own fees, costs and expenses and an equal share of the expenses of the mediation. Each party shall designate a business
executive to have full and complete authority to resolve the Dispute and to represent its interests in the mediation, and each party may, in its sole discretion, include any number of other Representatives in the mediation process. 

9.4 Confidentiality. The parties shall comply with the confidentiality provisions in Section 5.4 of the
SEPARATION AND DISTRIBUTION AGREEMENT. 
 9.5
Setoff. All payments to be made by any party under this Agreement may be netted against payments due to such party under this Agreement, but otherwise shall be made without setoff, counterclaim or withholding, all of which are hereby
expressly waived. 
 9.6 Governing Law; Submission to Jurisdiction; Waiver of Trial. 

(a) This Agreement shall be governed by and construed and interpreted in accordance with the Laws of the State of Delaware
without giving effect to the principles of conflicts of law thereof. 
 (b) Each party to this Agreement hereby irrevocably
(i) agrees that any Dispute shall be subject to the exclusive jurisdiction of the state and federal courts located in the State of Delaware, (ii) waives any claims of forum non conveniens, and agrees to submit to the jurisdiction of such
courts and (iii) agrees that service of any process, summons, notice or document by U.S. registered mail to its respective address set forth in Section 9.10 shall be effective service of process for any litigation brought against it
in any such court or for the taking of any other acts as may be necessary or appropriate in order to effectuate any judgment of said courts. 

9.7 Survival of Covenants. Except as expressly set forth in this Agreement, the covenants and other agreements contained
in this Agreement, and liability for the breach of any obligations contained herein or therein, shall survive the Distribution. 

9.8 Waivers of Default. A waiver by a party of any default by the other party of any provision of this Agreement shall
not be deemed a waiver by the waiving party of any subsequent or other default, nor shall it prejudice the rights of the waiving party. No failure or delay by a party in exercising any right, power or privilege under this Agreement shall operate as
a waiver thereof, nor shall a single or partial exercise thereof prejudice any other or further exercise thereof or the exercise of any other right, power or privilege. No waiver by any party of any provision of this Agreement shall be effective
unless explicitly set forth in writing and executed by the party so waiving. 
 9.9 Force Majeure. No party (or any
Person acting on its behalf) shall have any liability or responsibility for failure to fulfill any obligation (other than a payment obligation) under this Agreement so long as and to the extent to which the fulfillment of such obligation is
prevented, frustrated, hindered or delayed as a consequence of circumstances of Force Majeure. A party claiming the benefit of this provision shall, as soon as reasonably practicable after the occurrence of any such event, (a) notify the other
parties of the nature and extent of any such Force Majeure condition and (b) use due diligence to remove any such causes and resume performance under this Agreement as soon as feasible. 

9.10 Notices. All notices, requests, claims, demands and other communications under this Agreement shall be in writing
and shall be given or made (and shall be deemed to have been duly given or made upon receipt) by delivery in person, by overnight courier service, by facsimile or electronic transmission with receipt confirmed (followed by delivery of an original
via overnight courier service) or by registered or certified mail (postage prepaid, return receipt requested) to the respective parties at the following addresses (or at such other address for a party as shall be specified in a notice given in
accordance with this section): 

  
 18 

 If to JDSU, to: 

JDS Uniphase Corporation 

430 North McCarthy Blvd 

Milpitas, California, USA 

95035 

Attention: General Counsel 

Email: [•] 

with a copy to: 

DLA Piper LLP (US) 

2000 University Avenue 

East Palo Alto, California 94303-2215 

Attention: Ed Batts 

Facsimile: [•] 

Email: [•] 

If to Holdings or any Holdings Affiliate, to: 

Lumentum Holdings Inc. 

400 North McCarthy Blvd 

Milpitas, California USA 

95035 

Attention: General Counsel 

Email: [•] 

with a copy to: 

DLA Piper LLP (US) 

2000 University Avenue 

East Palo Alto, California 94303-2215 

Attention: Ed Batts 

Facsimile: [•] 

Email: [•] 

9.11 Termination. Notwithstanding any provision to the contrary, this Agreement may be terminated and the Distribution
abandoned at any time prior to the Distribution Effective Time by and in the sole discretion of JDSU without the prior approval of any Person, including Holdings. In the event of such termination, this Agreement shall become void and no party, or
any of its officers and directors shall have any liability to any Person by reason of this Agreement. After the Distribution Effective Time, this Agreement may not be terminated except by an agreement in writing signed by each of the parties. 

9.12 Changes in Law. 

(a) Any reference to a provision of the Code or a law of another jurisdiction shall include a reference to any applicable
successor provision or law. 

  
 19 

 (b) If, due to any change in applicable law or regulations or their interpretation
by any court of law or other governing body having jurisdiction subsequent to the date of this Agreement, performance of any provision of this Agreement or any transaction contemplated thereby shall become impracticable or impossible, the parties
hereto shall use their commercially reasonable efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision. 

9.13 Severability. If any term or other provision of this Agreement is invalid, illegal or incapable of being enforced
under any Law or as a matter of public policy, all other conditions and provisions of this Agreement shall remain in full force and effect. Upon such determination that any term or other provision is invalid, illegal or incapable of being enforced,
the parties shall negotiate in good faith to modify this Agreement so as to effect the original intent of the parties as closely as possible in a mutually acceptable manner in order that the transactions contemplated by this Agreement be consummated
as originally contemplated to the greatest extent possible. 
 9.14 Entire Agreement. Except as otherwise expressly
provided in this Agreement, this Agreement constitutes the entire agreement of the parties with respect to the subject matter of this Agreement and supersedes all prior agreements and undertakings, both written and oral, between or on behalf of the
parties with respect to the subject matter of this Agreement. 
 9.15 Assignment; No Third-Party Beneficiaries. This
Agreement shall not be assigned by any party without the prior written consent of the other party, except that a party may assign any or all of its rights and obligations under this Agreement in connection with a sale or disposition of any assets or
entities or lines of business of such party or in connection with a merger transaction in which such party is not the surviving entity; provided, however, that, in each case, no such assignment shall release such party from any
liability or obligation under this Agreement nor change any of the steps in this Agreement, and the surviving entity of any merger or the transferee of such assets or businesses shall agree in writing to be bound by the terms of this Agreement as if
named as a party hereto. The provisions of this Agreement and the obligations and rights under this Agreement shall be binding upon, inure to the benefit of and be enforceable by (and against) the parties and their respective successors and
permitted transferees and assigns. This Agreement is for the sole benefit of the parties to this Agreement and their permitted successors and assigns, and nothing in this Agreement, express or implied, is intended to or shall confer upon any other
Person any legal or equitable right, benefit or remedy of any nature whatsoever under or by reason of this Agreement. 
 9.16
Specific Performance. In the event of any actual or threatened default in, or breach of, any of the terms, conditions and provisions of this Agreement, the party or parties who are or are to be thereby aggrieved shall have the right to
specific performance and injunctive or other equitable relief (on an interim or permanent basis) of its rights under this Agreement, in addition to any and all other rights and remedies at law or in equity, and all such rights and remedies shall be
cumulative. The parties agree that the remedies at law for any breach or threatened breach, including monetary damages, may be inadequate compensation for any loss and that any defense in any action for specific performance that a remedy at law
would be adequate is waived. Any requirements for the securing or posting of any bond with such remedy are waived by each of the parties. 

9.17 Amendment. No provision of this Agreement may be amended or modified except by a written instrument signed by each
of the parties to this Agreement. 
 9.18 Rules of Construction. Interpretation of this Agreement shall be governed by
the following rules of construction: (a) words in the singular shall be held to include the plural and vice versa, and words of one gender shall be held to include the other gender as the context requires,

  
 20 

 
(b) references to the terms “Article,” “Section,” “paragraph,” “clause,” “Exhibit” and “Schedule” are references to the Articles,
Sections, paragraphs, clauses, Exhibits and Schedules of this Agreement unless otherwise specified, (c) the terms “hereof,” “herein,” “hereby,” “hereto,” and derivative or similar words refer to this
entire Agreement, including the Schedules and Exhibits hereto, (d) references to “$” shall mean U.S. dollars, (e) the word “including” and words of similar import when used in this Agreement shall mean “including
without limitation,” unless otherwise specified, (f) the word “or” shall not be exclusive, (g) references to “written” or “in writing” include in electronic form, (h) unless the context requires
otherwise, references to “party” shall mean JDSU or Holdings, as appropriate, and references to “parties” shall mean JDSU and Holdings, (i) provisions shall apply, when appropriate, to successive events and transactions,
(j) the table of contents and headings contained in this Agreement are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement, (k) JDSU and Holdings have each participated in the
negotiation and drafting of this Agreement and if an ambiguity or question of interpretation should arise, this Agreement shall be construed as if drafted jointly by the parties and no presumption or burden of proof shall arise favoring or burdening
either party by virtue of the authorship of any of the provisions in this Agreement or any interim drafts of this Agreement, and (l) a reference to any Person includes such Person’s successors and permitted assigns. 

9.19 Counterparts. This Agreement may be executed in one (1) or more counterparts, and by each party in separate
counterparts, each of which when executed shall be deemed to be an original but all of which taken together shall constitute one and the same agreement. Delivery of an executed counterpart of a signature page to this Agreement by facsimile or .pdf
shall be as effective as delivery of a manually executed counterpart of this Agreement. 

  
 21 

 IN WITNESS WHEREOF, each of the parties hereto has caused this Agreement to be executed by a duly
authorized officer as of the date first above written. 
  

	
	 JDS UNIPHASE CORPORATION

ON BEHALF OF ITSELF AND EACH OF THE

JDSU AFFILIATES

	
	   

	By:
	Its:

  

	
	 LUMENTUM HOLDINGS INC.

ON BEHALF OF ITSELF AND EACH OF THE

HOLDINGS AFFILIATES

	
	   

	By:
	Its:

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