Document:

EX-10.3

 Exhibit 10.3 

SERVICE AGREEMENT 
 BETWEEN 

COLUMBIA PIPELINE GROUP SERVICES COMPANY 

AND 
 COLUMBIA PIPELINE PARTNERS
LP 
 Dated February 11, 2015 

SERVICE AGREEMENT 
 This SERVICE
AGREEMENT (the “Service Agreement” or “Agreement”) is made and entered into effective the 11th of February, 2015 by and between Columbia Pipeline Partners LP, its subsidiaries,
affiliates and associates (“Client”) and Columbia Pipeline Group Services Company (the “Company”). 
 WITNESSETH: 

WHEREAS, each of the Company and Client is a direct or indirect wholly owned subsidiary of Columbia Energy Group, a Delaware corporation
(“CEG”); 
 WHEREAS, the Company and Client agree to enter into this Service Agreement whereby Client desires to obtain from the
Company the services necessary to operate, manage, maintain and report the operating results of Client and its subsidiaries, and the Company is willing to furnish or make such services available to Client and its subsidiaries; and 

WHEREAS, the rendition of such services set forth in Article 2 of Appendix A on a centralized basis enables Client to realize economic and
other benefits through (1) efficient use of personnel and equipment, (2) coordination of analysis and planning, and (3) availability of specialized personnel and equipment which Client cannot economically maintain on an individual
basis. 
 NOW THEREFORE, in consideration of the premises and the mutual agreements herein contained, the parties to this Service Agreement
covenant and agree as follows: 
 ARTICLE 1 

SERVICES 
 1.1 Beginning
on the date of this Agreement, the Company shall furnish to Client and each of its subsidiaries, upon the terms and conditions hereinafter set forth, such of the services described in Section 2 of Appendix A hereto (the “Services”),
at such times, for such periods and in such manner as Client may from time to time request and that the Company concludes it is able to perform. The Company shall also provide Client with such services, in addition to those services described in
Appendix A hereto, as may be requested by Client and that the Company concludes it is able to perform. In supplying such services, the Company may arrange, where it deems appropriate, for the services of such experts, consultants, advisers, and
other persons with necessary qualifications as are required for or pertinent to the provision of such services (“Additional Services”). 

1.2 The cost of the Services described herein or contemplated to be performed hereunder shall be directly charged to Client to the extent
possible. The Company shall work cooperatively with department sponsors or project leaders of Client through meetings and discussions to ensure costs are properly allocated to the Client that will benefit from the service provided. 

1.3 Client shall have the right from time to time to amend or alter any activity, project, program or work order provided that (i) Client
pays and remunerates the Company the full cost for the services covered by the activity, project, program or work order, including therein any expense incurred by the Company as a direct result of such

  
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amendment or alteration of the activity, project, program or work order, and (ii) Client accepts that no amendment or alteration of an activity, project, program or work order shall release
Client from liability for all costs already incurred by or contracted for by the Company pursuant to the activity, project, program or work order, regardless of whether the services associated with such costs have been completed. 

1.4 The Company shall hire, train and maintain an experienced staff able to perform the Services, or shall obtain experience through
third-party resources, as it shall determine in consultation with Client. 
 1.5 The Company routinely makes payments on behalf of
affiliates on an ongoing basis, including payroll, employee benefits, corporate insurance, leasing, and external audit fees. Each affiliate receives on a monthly basis a Convenience Bill for its proportional share of the payments made in that
respective month. As the name implies, convenience billing is intended as a convenience to vendors because it eliminates the need for a separate invoice to be generated for each affiliate entity receiving the same services. Therefore, the Company
makes the payment to the vendor and the charges for the services are recorded directly on the books of the affiliate and not by the Company. 

ARTICLE 2 
 COMPENSATION

 2.1 For providing, or causing to be provided, general services of the types described above in Article 1 to Client and its
subsidiaries, the Company shall be reimbursed by Client for (i) all direct and indirect expenses it incurs or payments it makes on behalf of Client and its subsidiaries (including salary, bonus, incentive compensation and other amounts paid to
any Person (including Affiliates of the Company)) to perform services for Client and its subsidiaries or for the Company in the discharge of its duties to Client and its subsidiaries, and (ii) all other expenses allocable to Client and its
subsidiaries or otherwise incurred by the Company in connection with operating the business of Client and its subsidiaries (including expenses allocated to Company by its affiliates). 

2.2 The amount of any reimbursements pursuant to Section 2.1 shall be determined by the Company, in good faith, and shall be in addition
to any reimbursement to the Company as a result of indemnification pursuant to Section 7.7 of the First Amended and Restated Agreement of Limited Partnership of Columbia Pipeline Partners LP and any other agreement between the parties. 

2.3 The Company shall make available monthly billing information to Client that shall reflect all information necessary to identify the costs
charged and Services rendered for that month. Client shall undertake a review of the charges and identify all questions or concerns regarding the charges reflected within a reasonable period of time. Client shall remit to the Company all charges
billed to it within a period of time not exceeding 45 days of receipt of the monthly billing information. 
 2.4 Client agrees to provide
the Company, from time to time, as requested such financial and statistical information as the Company may need to compute the charges payable by Client. 

2.5 It is the intent of this Service Agreement that the payment for services rendered by the Company to Client under this Service Agreement
shall cover all the costs of its doing business including, but not limited to, salaries and wages, office supplies and expenses, outside services employed, insurance, injuries and damages, employee and retiree pensions and benefits, taxes,
miscellaneous general expenses, rents, maintenance of structures and equipment, depreciation and amortization, and reasonable compensation for use of capital. 

ARTICLE 3 
 TERM

 3.1 This Service Agreement shall become effective as of the date first written above, and shall continue in force until terminated by
the Company or Client, upon not less than 30 days prior written notice to the other party. This Service Agreement shall also be subject to termination or modification at any time, without notice, if and to the extent performance under this Service
Agreement may conflict with (1) with any rule, regulation or order of the Federal Energy Regulatory Commission (“FERC”) adopted before or after the date of this Service Agreement, or (2) any federal statute, or any rule,
decision, or order of any regulatory agency having jurisdiction over one or more 

  
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Client. Further, this Service Agreement shall be terminated with respect to the Client immediately upon either party ceasing to be a wholly owned subsidiary of CEG. The parties’ obligations
under this Service Agreement which by their nature are intended to continue beyond the termination or expiration of this Service Agreement shall survive such termination or expiration. 

ARTICLE 4 
 SERVICE
REVIEW 
 4.1 Upon request of Client, the Company shall meet with Client to review and assess the quality, costs, and/or allocations of
the services being provided pursuant to this Service Agreement. 
 4.2 Columbia Energy Group maintains an Internal Audit Department that
will conduct periodic audits of the Company administration and accounting processes (“Audits”). The Audits will include examinations of accounting and billing systems, source documents, methods of allocation of costs and billings to ensure
all Services are properly accounted for and billed to the appropriate Client. In addition, the Company’s policies, operating procedures and controls will be evaluated annually. Copies of the reports generated by the Company as part of the
Audits will be provided to Client upon request. 
 ARTICLE 5 

MISCELLANEOUS 
 5.1 All
accounts and records of the Company shall be kept in accordance with the FERC’s Uniform System of Accounts (“USofA”) for centralized service companies. 

5.2 The parties hereto shall make such changes in the scope and character of the Services to be rendered and the method of allocating costs of
such Services as determined to be necessary or desirable. 
 5.3 The Company shall permit Client reasonable access to its accounts and
records including the basis and computation of allocations. 
 5.4 The Company and Client shall comply with the terms and conditions of all
applicable contracts managed by the Company for Client, collectively, including without limitation terms and conditions preserving the confidentiality and security of proprietary information of vendors. 

For the avoidance of doubt, the provisions of this Service Agreement shall not give rise to any right of recourse against any officer or
director of the Company or any member of Client or its subsidiaries. 

  
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 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed as of the date
and year first above written. 
  

			
	 COLUMBIA PIPELINE GROUP SERVICES

COMPANY

		
	By:		 /s/ Glen Kettering

		
	Name:		Glen Kettering
		
	Its:		President and Chief Executive Officer
	
	COLUMBIA PIPELINE PARTNERS LP
		
	By:		CPP GP LLC, its general partner
		
	By:		 /s/ Stephen P. Smith

		
	Name:		Stephen P. Smith
		
	Its:		Chief Financial Officer and Chief Accounting Officer

  
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 APPENDIX A 

COLUMBIA PIPELINE GROUP SERVICES COMPANY 

Services Available to Client 

ARTICLE 1 
 DEFINITIONS

 1 The term “Company” shall mean Columbia Pipeline Group Services Company and its successors. 

2 The term “Service Agreement” shall mean an agreement, of which this Appendix A constitutes a part, for the rendition of services
by the Company. 
 3 The term “Client” shall mean Columbia Pipeline Partners LP, its subsidiaries, affiliates or associates to
which services may be rendered by the Company under the Service Agreement. 

  
 A-1 

 ARTICLE 2 

DESCRIPTION OF SERVICES 

Descriptions of the expected non-exclusive services to be provided by the Company are detailed below. The descriptions are deemed to include
services associated with, or related or similar to, the services contained in such descriptions. The details listed under each heading are intended to be illustrative rather than inclusive and are subject to modification from time to time in
accordance with the state of the art and the needs of Client. 
 1 Accounting and Financial Reporting Services. The Company will
advise and assist Client in all aspects of accounting, including financial accounting, asset accounting, regulatory accounting, tax accounting, maintenance of books and records, safeguarding of assets, accounts payable, accounts receivable,
reconciliations, accounting research, reporting, operations and maintenance analysis, payroll services, business applications support, and other related accounting functions. The Company will also provide services related to developing, analyzing
and interpreting financial statements, directors’ reports, regulatory reports, operating statistics and other financial reports. The Company will ensure compliance with United States generally accepted accounting principles (“GAAP”)
and provide guidance on exposure drafts, financial accounting standards, and interpretations issued by the Financial Accounting Standards Board. The Company will advise and assist Client in the formulation of accounting practices and policies and
will conduct special studies as may be requested by Client. The Company will also provide assistance with the preparation of financial statements in accordance with GAAP; preparation of filings with the Securities and Exchange Commission, including,
without limitation, any registration statements, Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K, and other reports to unitholders of Client; and review of compliance with legal, regulatory, financial and
accounting laws, rules and regulations. 
 2 Auditing and Compliance Services. The Company will conduct periodic audits of the
general records of Client, will supervise the auditing of local and field office records of Client, and will coordinate the audit programs of Client with those of the independent accountants in the annual examination of their accounts and
maintenance of internal audit support services. The Company will ensure compliance, monitor business risk, and coordinate internal control structure and maintenance of internal controls, including support for compliance with standards governing
internal control over financial reporting. 
 3 Budget and Planning Services. The Company will advise and assist Client in matters
involving the preparation and development of forecasts, budgets and budgetary controls, and other financial planning activities. 
 4
Communication and Information Services. The Company will advise and assist Client in matters involving the furnishing of information to customers, employees, investors and other interested groups, and to the public generally, including the
preparation of booklets, photographs, motion pictures and other means of presentation, and assistance to Client in its advertising programs. 

5 Employee Services. The Company will advise and assist Client in connection with organizational, leadership, and strategic
development, employee relations matters, including recruitment, employee placement and retention, training, compensation, safety, labor relations and health, welfare and employee benefits. The Company will also advise and assist Client in connection
with temporary labor matters, including assessment, selection, contract negotiation, administration, service provider relationships, compliance, review and reporting. 

6 Engineering and Research Services. The Company will advise and assist Client in connection with the engineering phases of all
construction and operating matters, including estimates of costs of construction, preparation of plans and designs, engineering and supervision of facilities, standardization of engineering procedures, and supervision and inspection of construction.
The Company will also conduct both basic and specific research in fields related to the operations of the Client. 
 7 Facility
Services. The Company will manage and effectively execute facility operations, facility maintenance, provide suitable space in its offices for the use of Client and its officers and employees, provide delivery services, security services, print
services, and other facility services. 

  
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 8 Health, Safety and Environmental, and Permitting Services. The Company will provide
oversight of regulatory compliance, consultation and compliance audits and provision; oversight of environmental permitting and any other permitting related services; and oversight of health and safety programs and policies. 

9 Information Technology Services. The Company will advise and assist Client in matters involving information technology, including
management, operations, control, monitoring, testing, evaluation, data access security, disaster recovery planning, technical research, and support services. The Company will also provide and assist Client with application development, maintenance,
modifications, upgrades and ongoing production support for a portfolio of systems and software that are used by Client. In addition, the Company will identify and resolve problems, ensure efficient use of software and hardware, and ensure that
timely upgrades are made to meet the demands of Client. The Company will also maintain information concerning the disposition and location of Information Technology assets. 

10 Insurance Services. The Company will advise and assist Client in general insurance matters, in obtaining policies, making
inspections and settling claims. 
 11 Legal Services. The Company will provide Client with legal services (including legal services,
as necessary or advisable, in connection with or in support of any of the other services provided hereunder), including, but not limited to, general corporate matters and internal corporate maintenance, contract drafting and negotiation, litigation,
liability and risk assessment, financing, securities offerings, state and federal regulatory compliance, state and federal regulatory support and rule interpretation and advice, including, without limitation, interpretation and advice concerning the
regulations or orders of the Securities and Exchange Commission, the Federal Energy Regulatory Commission, the Environmental Protection Agency, and the Pipeline and Hazardous Materials Safety Administration, bankruptcy and collection matters,
employment and labor relations investigations, union contracting, Equal Employment Opportunity Commission issues, compliance with state and federal legislative requirements, and all other matters for which Client requires legal services. 

12 Officers. Client may, with the consent of the Company, elect to any office of Client any officer or employee of the Company whose
compensation is paid, in whole or in part, by the Company. Services rendered to Client by such person as an officer shall be billed by the Company to Client, and Client shall not be required to pay any compensation directly to any such person. 

13 Operations Support and Planning Services. The Company will advise and assist Client in connection with operations support and
planning, including logistics and workforce planning; corrosion and leakage programs; gas transmission, measurement, storage and distribution; construction requirements; construction management; operating standards and practices; sustainability;
training; management of transportation programs; negotiation of purchase and sale contracts; security services; measurement, regulation and conditioning equipment; land asset management, land contract management, and surveying services in connection
with Clients’ acquisition, leasing, maintenance, and disposal of interests in real property, including the maintenance of land records and the recording of instruments relating to such interests in real property, where necessary, and other
operating matters. 
 14 Purchasing, Storage and Disposition Services. The Company will render advice and assistance to Client in
connection with supply chain activities, including the standardization, purchase, lease, license and acquisition of equipment, materials, supplies, services, software, intellectual property and other assets, as well as shipping, storage and
disposition of same. The Company will also render advice and assistance to Client in connection with the negotiation of the purchase, sale, acquisition or disposition of assets and services and the placing of purchase orders for the account of
Client. 
 15 Regulatory Services. The Company will advise and assist Client in all regulatory and rate matters, including the design
and preparation of schedules and tariffs, the analysis of rate filings, the preparation and presentation of testimony and exhibits to regulatory authorities, and other regulatory activities. 

16 Tax Services. The Company will advise and assist Client in tax matters, in the preparation of tax returns and in connection with
proceedings relating to taxes, including preparation of periodic tax reports, including Federal tax returns and state and local tax returns (including income tax returns), tax research and planning and assistance on tax audits (Federal, state and
local), preparation of Schedule K-1s and Form 1099s and payment of Federal, state and local taxes. 

  
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 17 Corporate Record Keeping Services. The Company will advise and assist Client in
connection with corporate record keeping, including, without limitation, supervision of transfer agent and registrar functions, coordination of unit repurchase programs and tracking of unit issuances and other corporate matters, including, without
limitation, corporate secretary services, business continuity planning, unitholder services, corporate records management, and proceedings involving regulatory bodies. 

18 Transportation Services. The Company will advise and assist Client in connection with the purchase, lease, operation and maintenance
of fleet vehicles and the operation of aircraft owned or leased by the Company or Client. 
 19 Treasury Services. The Company will
provide services such as risk management, cash management, long and short term financing, investment of temporarily available cash, retirement of long term debt, investment management oversight of all benefits plans, and special economic studies as
requested. 
 20 Miscellaneous Services. The Company will render to Client such other services, not hereinabove described, as from
time to time the Company may be equipped to render and Client may desire to have performed. 

  
 A-4EX-10.4

 Exhibit 10.4 

TAX SHARING AGREEMENT 

BY AND AMONG 
 NISOURCE
INC., 
 COLUMBIA PIPELINE PARTNERS LP 

AND 
 CPG OPCO LP

 February 11, 2015 

TAX SHARING AGREEMENT 

This Tax Sharing Agreement (the “Agreement”), dated this 11th day of February, 2015, by and among NISOURCE INC.
(“NiSource”), a Delaware corporation, COLUMBIA PIPELINE PARTNERS LP (“MLP”), a Delaware limited partnership, and CPG OPCO LP (“OpCo”), a Delaware limited partnership. 

RECITALS 
 WHEREAS,
NiSource is the indirect owner of the member interests of CPP GP LLC (the general partner of MLP), a 46.5% limited partner interest in MLP, and an 84.3 % interest in OpCo, and MLP is the owner of the member interests of CPG OpCo GP LLC (the
general partner of OpCo) and a 15.7% limited partner interest in OpCo; 
 WHEREAS, each of the MLP Group and the OpCo Group (each as defined
below) includes various entities that may be required to join with NiSource or its affiliates in the filing of a consolidated, combined or unitary state tax return; 

WHEREAS, the Parties (as defined below) wish to set forth the general principles under which they will allocate and share various Taxes (as
defined below) and related liabilities; 
 WHEREAS, NiSource, on behalf of itself and its present and future subsidiaries other than the MLP
Group and the OpCo Group (the “NiSource Group”), MLP, on behalf of itself and its present and future subsidiaries other than the OpCo Group (the “MLP Group”), and OpCo, on behalf of itself and its
present and future subsidiaries (the “OpCo Group”), are entering into this Agreement to provide for the allocation among the NiSource Group and each of the MLP Group and/or the OpCo Group of all responsibilities, liabilities
and benefits relating to any Tax for which a Combined Return (as defined below) is filed for a taxable period including or beginning on or after the Effective Date (as defined below) and to provide for certain other matters; 

NOW, THEREFORE, in consideration of the mutual agreements, provisions and covenants contained in this Agreement, and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows: 
 ARTICLE I 

Definitions 
 1.1
Definitions. The following terms shall have the following meanings (such meanings to be equally applicable to both the singular and the plural forms of the terms defined): 

“Accounting Referee” is defined in Section 6.11 herein. 

“Code” means the Internal Revenue Code of 1986, as amended, or any successor thereto, as in effect for the taxable
period in question. 

  
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 “Combined Group” means a group of corporations or other entities that
files a Combined Return. 
 “Combined Return” means any Tax Return (other than a Tax Return for U.S. 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 that includes activities of any member of the
NiSource Group and any member of the MLP Group and/or the OpCo Group. 
 “Effective Date” means the closing date of
the initial public offering of MLP. 
 “Final Determination” means the final resolution of any Tax (or other matter)
for a taxable period, including related interest or penalties, that, under applicable law, is not subject to further appeal, review or modification through proceedings or otherwise, including (i) by the expiration of a statute of limitations or
a period for the filing of claims for refunds, amending Tax Returns, appealing from adverse determinations or recovering any refund (including by offset), (ii) by a decision, judgment, decree or other order by a court of competent jurisdiction,
which has become final and unappealable, (iii) by a closing agreement, an accepted offer in compromise or a comparable agreement under laws of the particular Tax Authority, (iv) by execution of a form under the laws of a Tax Authority that
is comparable to an Internal Revenue Service Form 870 or 870-AD (excluding, however, with respect to a particular Tax Item for a particular taxable period any such form that reserves (whether by its terms or by operation of law) the right of the
taxpayer to file a claim for refund and/or the right of the Tax Authority to assert a further deficiency with respect to such Tax Item for such period) or (v) by any allowance of a refund or credit, but only after the expiration of all periods
during which such refund may be adjusted. 
 “MLP Group” is defined in the Recitals to this Agreement. 

“MLP Group Combined Tax Liability” means, with respect to any Tax, the MLP Group’s liability for such Tax owed
with respect to a Combined Return for a taxable period, as determined under Section 3.2 of this Agreement. 
 “MLP Group
Deposit” is defined in Section 3.4 herein. 
 “MLP Group Members” means those entities included in
the MLP Group. 
 “MLP Group Pro Forma Combined Return” means a pro forma Combined Return or other schedule prepared
for the MLP Group pursuant to Section 3.2 of this Agreement. 
 “NiSource Group” is defined in the Recitals to
this Agreement. 
 “Notice” is defined in Section 6.1 herein. 

“OpCo Group” is defined in the Recitals to this Agreement. 

“OpCo Group Combined Tax Liability” means, with respect to any Tax, the OpCo Group’s liability for such Tax owed
with respect to a Combined Return for a taxable period, as determined under Section 3.2 of this Agreement. 
 “OpCo Group
Deposit” is defined in Section 3.4 herein. 
 “OpCo Group Members” means those entities included
in the OpCo Group. 
 “OpCo Group Pro Forma Combined Return” means a pro forma Combined Return or other schedule
prepared for the OpCo Group pursuant to Section 3.2 of this Agreement. 
 “Party” means each of NiSource, MLP
and OpCo, and solely for purposes of this definition, “NiSource” includes the NiSource Group, “MLP” includes the MLP Group, and “OpCo” includes the OpCo Group. 

“Reporting Entity” means the entity that is required by statute or rule to file the particular Combined
Return. 

  
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 “Tax Attribute” means a Tax Item of a member of the MLP Group or the OpCo
Group reflected on a Combined Return that is comparable to one or more of the following attributes with respect to a U.S. federal income tax consolidated tax return: a net operating loss, a net capital loss, an unused investment credit, an unused
foreign tax credit, an excess charitable contribution, a U.S. federal minimum tax credit or a U.S. federal general business credit (but not tax basis or earnings and profits). 

“Tax Authority” means a domestic governmental authority (other than the United States) 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 (excluding the U.S. Internal Revenue Service). 

“Tax Controversy” means any audit, examination, dispute, suit, action, litigation or other judicial or administrative
proceeding initiated by NiSource, MLP, OpCo or any Tax Authority. 
 “Tax Item” means any item of income, gain,
loss, deduction or credit, or other item reflected on a Tax Return or any Tax Attribute. 
 “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 Tax 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. 

“Tax” or “Taxes” means all forms of taxation, whenever created or imposed, and whether imposed
by a domestic, local, municipal, governmental, state, federation or other body, but excluding taxes imposed by the United States, and without limiting the generality of the foregoing, shall include net income, alternative or add-on minimum, gross
income, sales, use, ad valorem, gross receipts, value added, franchise, margin, profits, license, transfer, recording, withholding, payroll, employment, excise, severance, stamp, occupation, premium, property, windfall profit, custom duty or other
tax, governmental fee or like assessment or charge of any kind whatsoever, together with any related interest, penalties or other additions to tax, or additional amounts imposed by any such Tax Authority. 

Any term used but not capitalized herein that is defined in the Code or in the Treasury Regulations thereunder shall, to the extent required by the context of
the provision at issue, have the meaning assigned to it in the Code or such regulation. 
 ARTICLE II 

Preparation and Filing of Tax Returns 

2.1 Manner of Filing 

(a) For periods that include the Effective Date and periods after the Effective Date, NiSource shall have the sole and
exclusive responsibility for the preparation and filing of, and shall cause the Reporting Entity to prepare and file, all Combined Returns. NiSource shall be authorized to take, in its sole discretion, any and all action necessary or incidental to
the preparation and filing of a Combined Return, including, without limitation, (i) making elections and adopting accounting methods, (ii) filing all extensions of time, including extensions of time for payment of tax, (iii) filing
claims for refund or credit or (iv) giving waivers or bonds. 
 (b) For periods that include the Effective Date and
periods after the Effective Date, each of the MLP Group and the OpCo Group shall have the sole and exclusive responsibility for the preparation and filing of, and shall prepare and file or cause to be prepared and filed, all Tax Returns of their
respective Group Members that are not Combined Returns. 
 (c) NiSource shall have sole discretion to include, or cause to be
included, in a Combined Return for any Tax any member of the MLP Group or the OpCo Group for which inclusion in such Combined Return is elective; provided, however, that each respective Group Combined Tax Liability for any

  
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period shall not exceed the aggregate of (x) each such elective MLP Group Member’s, or OpCo Group Member’s, liability for such Tax for such period, computed as if such Group Member
were not included in such Combined Return and (y) the Group Combined Tax Liability calculated for the applicable Group Members for which inclusion is not elective. NiSource shall provide pro forma Tax Returns pursuant to Section 3.5 of
this Agreement to the appropriate Party to support the calculation of the amount of any decrease in such Party’s Group Combined Tax Liability pursuant to this Section 2.1(c). 

2.2 Franchise Tax Taxable Period. References to “taxable period” for any franchise or other doing business Tax
shall mean the taxable period during which the income, operations, assets or capital comprising the base of such Tax is measured, regardless of whether the right to do business for another taxable period is obtained by the payment of such franchise
Tax. 
 ARTICLE III 

Allocation of Taxes 
 3.1
Liability for Combined Taxes. For each Tax for each taxable period that includes or begins on or after the Effective Date and for which a Combined Return is filed, the MLP Group Members and/or OpCo Group Members included in such
Combined Return shall be liable to NiSource for an amount equal to the MLP Group Combined Tax Liability and/or OpCo Group Combined Tax Liability, respectively, in respect of such Tax. 

3.2 Combined Tax Liability. With respect to each Tax for each taxable period that includes or begins on or after the Effective
Date and for which a member of any Party’s Group is included in a Combined Return, the applicable Group Combined Tax Liability for such Tax for such taxable period shall be the Tax for such taxable period as determined on the appropriate Group
Pro Forma Combined Return, prepared: 
 (a) by including only the Tax Items of the members of the applicable Group that are included in the
Combined Return and computing the liability of the applicable Group Members for such Tax as if such Group Members were included in a separate combined, consolidated or unitary return that includes only the applicable Group Members; 

(b) except as provided in Section 3.2(e) hereof, using all elections, accounting methods and conventions used on the Combined Return for
such period; 
 (c) applying the Tax rate in effect for the Combined Return of the Combined Group for such taxable period; 

(d) assuming that the applicable Group elects not to carry back any net operating losses; and 

(e) assuming that the applicable Group’s utilization of any Tax Attribute carryforward or carryback is limited to the Tax Attributes of
the applicable Group that would be available if the applicable Group Combined Tax Liability for each taxable period ending after the Effective Date were determined in accordance with this Section 3.2. 

3.3 Preparation and Delivery of Pro Forma Tax Returns. Not later than 90 days following the date on which a Combined Return is
filed with the appropriate Tax Authority, NiSource shall prepare and deliver to the relevant Party the related applicable Group Pro Forma Combined Return calculating the Group Combined Tax Liability for each applicable Group attributable to the
period covered by such filed Combined Return. 
 3.4 Payment of Tax. NiSource shall timely pay (or shall cause to be timely
paid) any Tax reflected on a Combined Return and hold MLP and/or OpCo harmless for all liability for such Tax. In the event NiSource is required to make an estimated payment or deposit of any Tax of any Combined Group which includes any member of
the MLP Group or OpCo Group, NiSource may, at its option, calculate the portion, if any, of such estimated payment or deposit attributable to the such Group using a methodology similar to that described in Section 3.2 (the “MLP Group
Deposit” or “OpCo Group Deposit,” respectively) and shall present such calculation to the appropriate Party. Within 5 days thereafter, MLP or OpCo shall pay the MLP Group Deposit or OpCo Group Deposit,
respectively, to NiSource. Within 30 days after delivery by NiSource of a Pro Forma Combined Return to a 

  
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Party, calculating such Party’s Group Combined Tax Liability with respect to a Combined Return, such Party shall pay to NiSource such Group Combined Tax Liability, less the amount of any
applicable Group Deposit relating to the same Combined Return. 
 3.5 Subsequent Changes in Treatment of Tax Items. With
respect to any Combined Return for any taxable period beginning on or after the Effective Date, in the event of a change in the treatment of any Tax Item of any member of a Combined Group as a result of a Final Determination, within 30 days
following such Final Determination (i) NiSource shall calculate the change, if any, to the MLP Group Combined Tax Liability or OpCo Group Combined Tax Liability resulting from such change, (ii) NiSource shall pay any decrease in such Group
Combined Tax Liability to MLP or OpCo, as applicable, and (iii) MLP and/or OpCo, as applicable, shall pay any increase in such Combined Tax Liability to NiSource. 

ARTICLE IV 
 Control of
Tax Proceedings; Cooperation and Exchange of Information 
 4.1 Control of Proceedings. Except as provided in this Article
IV, NiSource shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving a Tax Return for which it has filing responsibility under this Agreement as well as all Tax Returns for all taxable periods
ending before the Effective Date. MLP or OpCo shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving a Tax Return for which it has filing responsibility under this Agreement. Except as
otherwise provided in this Article IV, any costs incurred in handling, settling or contesting any Tax Controversy shall be borne by the Party having full responsibility and discretion thereof. 

4.2 Cooperation and Exchange of Information. 

(a) Each Party shall cooperate fully at such time and to the extent reasonably requested by any other Party in connection with the preparation
and filing of any Tax Return or claim for refund, or the conduct of any audit, dispute, proceeding, suit or action concerning any issues or other matters considered in this Agreement. Such cooperation shall include, without limitation, the
following: (i) the retention and provision on demand of Tax Returns, books, records (including those concerning ownership and Tax basis of property which a Party may possess), documentation or other information relating to the Tax Returns,
including accompanying schedules, related workpapers and documents relating to rulings or other determinations by Taxing Authorities, until the expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation
thereof); (ii) the provision of additional information, including an explanation of material provided under clause (i) of this Section 4.2(a), to the extent such information is necessary or reasonably helpful in connection with the
foregoing; (iii) the execution of any document that may be necessary or reasonably helpful in connection with the filing of a Tax Return by NiSource, MLP, OpCo or of their respective subsidiaries, or in connection with any audit, dispute,
proceeding, suit or action and (iv) such Party’s commercially reasonable efforts to obtain any documentation from a governmental authority or a third party that may be necessary or reasonably helpful in connection with any of the
foregoing. 
 (b) Each Party shall make its employees and facilities available on a reasonable and mutually convenient basis in connection
with any of the foregoing matters. 
 (c) If any Party fails to provide any information requested pursuant to Section 4.2 hereof within
a reasonable period, as determined in good faith by the Party requesting the information, then the requesting Party shall have the right to engage a public accounting firm to gather such information, provided that 30 days’ prior written notice
is given to the unresponsive Party. If the unresponsive Party fails to provide the requested information within 30 days of receipt of such notice, then such unresponsive Party shall permit the requesting Party’s public accounting firm full
access to all appropriate records or other information as reasonably necessary to comply with this Section 4.2 and shall reimburse the requesting Party or pay directly all costs connected with the requesting Party’s engagement of the
public accounting firm. 

  
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 ARTICLE V 

Warranties and Representations; Payment Obligations 

5.1 Warranties and Representations Relating to Actions of the Parties. Each of NiSource, MLP and OpCo warrants and
represents to the other that:  
 (a) in the case of NiSource, it is a corporation duly organized, validly existing and in
good standing under the laws of the State of Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 

(b) in the case of MLP, it is a limited partnership duly organized, validly existing and in good standing under the laws of the State of
Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 
 (c) in the case of OpCo, it is a
limited partnership duly organized, validly existing and in good standing under the laws of the State of Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 

(d) it has duly and validly taken all action necessary to authorize the execution, delivery and performance of this Agreement and the
consummation of the transactions contemplated hereby; 
 (e) this Agreement has been duly executed and delivered by it and constitutes its
legal, valid and binding obligation enforceable in accordance with its terms subject, as to the enforcement of remedies, to (i) applicable bankruptcy, reorganization, insolvency, moratorium or other similar laws affecting the enforcement of
creditors’ rights generally from time to time in effect and (ii) general principles of equity, whether enforcement is sought in a proceeding at law or in equity; and 

(f) the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby or the compliance with any of the
provisions of this Agreement will not (i) conflict with or result in a breach of any provision of its certificate of incorporation, by-laws, certificate of limited partnership, limited partnership agreement or general partnership agreement, as
the case may be, (ii) breach, violate or result in a default under any of the terms of any agreement or other instrument or obligation to which it is a party or by which it or any of its properties or assets may be bound or (iii) violate
any order, writ, injunction, decree, statute, rule or regulation applicable to it or affecting any of its properties or assets. 
 5.2
Calculation of Payment Obligations. Except as otherwise provided under this Agreement, to the extent that the payor Party has a payment obligation to the payee Party pursuant to this Agreement, the payee Party shall provide the payor
Party with its calculation of the amount of such obligation. The documentation of such calculation shall provide sufficient detail to permit the payor Party to reasonably understand the calculation. All payment obligations shall be made to the payee
Party or to the appropriate Tax Authority as specified by the payee Party within 30 days after delivery by the payee Party to the payor Party of written notice of a payment obligation. Any disputes with respect to payment obligations shall be
resolved in accordance with Section 6.11 below. 
 5.3 Liability for Payment Obligations. No Party shall be liable on
behalf of any other Party for any payment obligation arising under the terms of this Agreement. 
 5.4 Prompt Performance. All
actions required to be taken 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. 

5.5 Interest. Payments pursuant to this Agreement that are not made within the period prescribed therefor in this Agreement
shall bear interest (compounded daily) from and including the date immediately following the last date of such period through and including the date of payment at a rate equal to the U.S. federal short-term rate or rates established pursuant to
Section 6621 of the Code for the period during which such payment is due but unpaid. 
 5.6 Tax Records. The Parties to
this Agreement hereby agree to retain and provide on proper demand by any Tax Authority (subject to any applicable privileges) the books, records, documentation and other information 

  
 6 

 
relating to any Tax Return until the later of (i) the expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation thereof), (ii) the date
specified in an applicable records retention agreement entered into with a Tax Authority, (iii) a Final Determination made with respect to such Tax Return and (iv) the final resolution of any claim made under this Agreement for which such
information is relevant. 
 5.7 Continuing Covenants. Each Party agrees (i) not to take any action reasonably expected to
result in a new or changed Tax Item that is detrimental to any other Party and (ii) to take any action reasonably requested by any other Party that would reasonably be expected to result in a new or changed Tax Item that produces a benefit or
avoids a detriment to such other Party; provided that such action does not result in any additional cost not fully compensated for by the requesting 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. 
 ARTICLE VI

 Miscellaneous Provisions 

6.1 Notice. Any notice, demand, claim or other communication required or permitted to be given under this Agreement (a
“Notice”) shall be in writing and may be personally served provided a receipt is obtained therefor, or may be sent by certified mail return receipt requested postage prepaid, to the Parties at the following addresses (or at
such other address as one Party may specify by notice to any other Party): 
  

			
	NiSource at:	  	NiSource, Inc.
		  	801 East 86th Avenue
		  	Merrillville, Indiana 46410
		  	Attention: General Counsel
		
	MLP at:	  	Columbia Pipeline Partners LP
		  	5151 San Felipe Street, Suite 2500
		  	Houston, Texas 77056
		  	Attention: General Counsel
		
	OpCo at:	  	CPG OpCo LP
		  	5151 San Felipe Street, Suite 2500
		  	Houston, Texas 77056
		  	Attention: General Counsel

 A Notice which is delivered personally shall be deemed given as of the date specified on the written receipt therefor. A
Notice mailed as provided herein shall be deemed given on the third business day following the date so mailed. Notification of a change of address may be given by any Party to another in the manner provided in this Section 6.1 for providing a
Notice. 
 6.2 Required Payments. Unless otherwise provided in this Agreement, any payment of Tax required shall be due within
30 days of a Final Determination of the amount of such Tax. 
 6.3 Injunctions. The Parties acknowledge that irreparable
damage would occur in the event that any of the provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The Parties hereto shall be entitled to an injunction or injunctions to prevent
breaches of the provisions of this Agreement and to enforce specifically the terms and provisions of this Agreement in any court having jurisdiction, such remedy being in addition to any other remedy to which they may be entitled at law or in
equity. 
 6.4 Further Assurances. Subject to the provisions hereof, the Parties hereto shall make, execute, acknowledge and
deliver such other instruments and documents, and take all such other actions, as may be reasonably required in order to effectuate the purposes of this Agreement and to consummate the transactions contemplated hereby. Subject to the provisions
hereof, each of the Parties shall, in connection with entering into this Agreement, perform its obligations hereunder and take any and all actions relating hereto, comply with all applicable laws, regulations, orders and decrees, obtain all required
consents and approvals and make all required filings with any governmental agency, other regulatory or administrative agency, commission or similar authority and promptly provide the other Parties with all such information as such Parties may
reasonably request in order to be able to comply with the provisions of this sentence. 

  
 7 

 6.5 Parties in Interest. Except as herein otherwise specifically provided, nothing
in this Agreement expressed or implied is intended to confer any right or benefit upon any person, firm or corporation other than the Parties and their respective successors and permitted assigns. 

6.6 Setoff. Except as provided by Section 2.1(c) of this Agreement, all payments to be made under this Agreement shall be
made without setoff, counterclaim or withholding, all of which are expressly waived. 
 6.7 Change of Law. If, due to any
change in applicable law or regulations or the interpretation thereof 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 hereby shall become impracticable or impossible, the Parties hereto shall use their best efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision. 

6.8 Termination and Survival. Notwithstanding anything in this Agreement to the contrary, this Agreement shall remain in effect
and its provisions shall survive for the full period of all applicable statutes of limitation (giving effect to any extension, waiver or mitigation thereof) or until otherwise agreed to in writing by NiSource and MLP and/or OpCo, or their
successors. 
 6.9 Amendments; No Waivers. 

(a) Any provision of this Agreement may be amended or waived if, and only if, such amendment or waiver is in writing and signed, in the case
of an amendment, by NiSource and MLP and OpCo, or in the case of a waiver, by the Party against whom the waiver is to be effective. 
 (b)
No failure or delay by any Party in exercising any right, power or privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other
right, power or privilege. 
 6.10 Governing Law and Interpretation. This Agreement shall be governed by and construed in
accordance with the laws of the State of Delaware applicable to agreements made and to be performed in the State of Delaware. 
 6.11
Resolution of Certain Disputes. Any disagreement between the Parties with respect to any matter that is the subject of this Agreement, including, without limitation, any disagreement with respect to any calculation or other
determinations by NiSource hereunder, which is not resolved by mutual agreement of the Parties, shall be resolved by a globally or nationally recognized independent accounting firm mutually agreed upon by the Parties hereto (an
“Accounting Referee”). Such Accounting Referee shall be chosen by the Parties within fifteen (15) business days from the date on which one Party serves written notice on another Party requesting the appointment of an
Accounting Referee, provided that such notice specifically describes the calculations to be considered and resolved by the Accounting Referee. The Accounting Referee shall resolve any such disagreements as specified in the notice within 30 days of
appointment; provided, however, that no Party shall be required to deliver any document or take any other action pursuant to this Section 6.11 if it determines that such action would result in the waiver of any legal privilege or any detriment
to its business. Any resolution of an issue submitted to the Accounting Referee shall be final and binding on the Parties hereto without further recourse. The Parties shall share the costs and fees of the Accounting Referee equally. 

6.12 Confidentiality. Except to the extent required to protect a Party’s interests in a Tax Controversy, each Party shall
hold and shall cause its consultants and advisors to hold in strict confidence, unless compelled to disclose by judicial or administrative process or, in the opinion of its counsel, by other requirements of law, all information (other than any such
information relating solely to the business or affairs of such Party) concerning another Party or its representatives pursuant to this Agreement (except to the extent that such information can be shown to have been (i) previously known by the
Party to which it was furnished, (ii) in the public domain through no fault of such Party or (iii) later lawfully acquired from other sources by the Party to which it was furnished), and each Party shall not release or disclose such
information to any other person, except its auditors, attorneys, financial advisors, bankers and other consultants and advisors who shall be advised of the provisions of this Agreement. Each Party shall be deemed to have satisfied its obligation to
hold confidential information concerning or supplied by another Party if it exercises the same care as it takes to preserve confidentiality for its own similar information. 

  
 8 

 6.13 Costs, Expenses and Attorneys’ Fees. Except as expressly set forth in
this Agreement, each Party shall bear its own costs and expenses incurred pursuant to this Agreement. In the event a Party to this Agreement brings an action or proceeding for the breach or enforcement of this Agreement, the prevailing party in such
action, proceeding or appeal, whether or not such action, proceeding or appeal proceeds to final judgment, shall be entitled to recover as an element of its costs, and not as damages, such reasonable attorneys’ fees as may be awarded in the
action, proceeding or appeal in addition to whatever other relief the prevailing party may be entitled. For purposes of this Section 6.13, the “prevailing party” shall be the Party who is entitled to recover its costs; a Party not
entitled to recover its costs shall not recover attorneys’ fees. No sum for attorneys’ fees shall be counted in calculating the amount of the judgment for purposes of determining whether a Party is entitled to recover its costs or
attorneys’ fees. 
 6.14 Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be
deemed to be an original, but all of which together shall constitute one and the same instrument. 
 6.15 Severability. The
Parties hereby agree that, if any provision of this Agreement should be adjudicated to be invalid or unenforceable, such provision shall be deemed deleted herefrom with respect, and only with respect, to the operation of such provision in the
particular jurisdiction in which such adjudication was made, and only to the extent of the invalidity, and any such invalidity or unenforceability in a particular jurisdiction shall not invalidate or render unenforceable such provision in any other
jurisdiction. All other remaining provisions of this Agreement shall remain in full force and effect for the particular jurisdiction and all other jurisdictions. 

6.16 Entire Agreement. 

(a) This Agreement contains the entire agreement between the Parties with respect to the subject matter hereof and supersedes all other
agreements, whether or not written, in respect of any Tax between the NiSource Group and the MLP Group or the OpCo Group. 
 (b) In the
event of any conflict or inconsistency between the provisions of this Agreement and the provisions of any other agreement between the NiSource Group, the MLP Group, and the OpCo Group, the provisions of this Agreement shall take precedence and to
such extent shall be deemed to supersede such conflicting provisions under the other agreement. 
 6.17 Assignment. This
Agreement is being entered into by NiSource, MLP and OpCo on behalf of themselves and each member of their respective Group. This Agreement shall constitute a direct obligation of each such member and shall be deemed to have been readopted and
affirmed on behalf of any entity that becomes a member of the NiSource Group, the MLP Group, or the OpCo Group in the future. Each Party hereby guarantees the performance of all actions, agreements and obligations provided for under this Agreement
of each member of the NiSource Group, the MLP Group, and the OpCo Group, respectively. Each Party shall, upon the written request of the other, cause any of their respective group members to formally execute this Agreement. This Agreement shall be
binding upon, and shall inure to the benefit of, the successors, assigns and persons controlling any of the entities bound hereby for so long as such successors, assigns or controlling persons are members of the NiSource Group, the MLP Group or the
OpCo Group or their successors and assigns. 
 6.18 Fair Meaning. This Agreement shall be construed in accordance with its
fair meaning and shall not be construed strictly against the drafter. 
 6.19 Titles and Headings. Titles and headings to
sections herein are inserted for the convenience of reference only and are not intended to be a part of or to affect the meaning or interpretation of this Agreement. 

6.20 Construction. In this Agreement, unless the context otherwise requires, the terms “herein,” “hereof”
and “hereunder” refer to this Agreement. 
 [ Signature Page Follows]  

  
 9 

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

			
	NISOURCE, INC.
		
	By:		 /s/ Stephen P. Smith

	Name:		Stephen P. Smith
	Title:		Executive Vice President and Chief Financial Officer
	
	COLUMBIA PIPELINE PARTNERS LP
		
	By:		CPP GP LLC
			its general partner
		
	By:		 /s/ Stephen P. Smith

	Name:		Stephen P. Smith
	Title:		Chief Financial Officer and Chief Accounting Officer
	
	CPG OPCO LP
		
	By:		CPG OpCo GP LLC
			its general partner
		
	By:		 /s/ Stephen P. Smith

	Name:		Stephen P. Smith
	Title:		President

 SIGNATURE PAGE TO TAX SHARING
AGREEMENT

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