Document:

Exhibit

Exhibit 10.2

	
	
	 

	 

	EMPLOYEE MATTERS AGREEMENT

	DATED AS OF NOVEMBER 27, 2015

	by and between

COMPUTER SCIENCES CORPORATION

and

CSRA INC.

	
			
	 

	 
	0094081-0000005 NY:22420854.22
	 

 

TABLE OF CONTENTS
Section             Page
	
			
	1.    Definitions    
	2
	

	1.1    Definitions    
	2
	

	1.2    Interpretation    
	8
	

	2.    General Principles for Allocation of Liabilities
	9
	

	2.1    General Principles    
	9
	

	2.2    Service Credit
	10
	

	2.3    Plan Administration
	11
	

	2.4    Severance
	11
	

	3.    Assignment of Employees    
	12
	

	3.1    Active Employees
	12
	

	3.2    Employment Law Obligations
	13
	

	3.3    Employee Records
	13
	

	4.    Equity and Incentive Compensation Plans
	15
	

	4.1    General Principles
	15
	

	4.2    Employee Stock Options
	15
	

	4.3    Restricted Stock Units    
	17
	

	4.4    Performance Stock Units
	18
	

	4.5    Section 16(b) of the Securities Act; Code Sections 162(m) and 409A
	18
	

	4.6    Liabilities for Settlement of Awards
	19
	

	4.7    Bonus Payments
	19
	

	4.8    Form S-8
	20
	

	4.9    Tax Reporting and Withholding for Equity-Based Awards
	20
	

	4.10    Approval of the CSRA Equity Plan    
	21
	

	5.    U.S. Qualified Retirement Plans    
	21
	

	5.1    Establishment of the CSRA 401(k) Plan
	21
	

	5.2    Transfer of MAP Assets and Liabilities
	21
	

	5.3    Treatment of CSC Common Stock and CSRA Common Stock
	21
	

	5.4    Continuation of Elections
	22
	

	5.5    Tax Qualified Status    
	22
	

	5.6    CSC Defined Benefit Plans    
	22
	

	5.7    Other Defined Contribution Plans
	23
	

	5.8    CSC Master Trust
	24
	

	6.    Nonqualified Plans    
	24
	

	6.1    Nonqualified Plans
	24
	

	6.2    Key Employee Deferred Compensation Plan
	25
	

	7.    Welfare Plans    
	25
	

	7.1    Welfare Plans    
	25
	

	7.2    Transitional Matters Under CSRA Welfare Plans    
	26
	

	7.3    Continuity of Benefits
	26
	

	7.4    Insurance Contracts
	28
	

	
			
	 

	 
	 
	 

 

	
			
	7.5    Third-Party Vendors    
	28
	

	7.6    Retiree Welfare Benefits
	29
	

	8.    Workers’ Compensation and Unemployment Compensation
	30
	

	8.1    Workers’ Compensation
	30
	

	8.2    Unemployment Compensation
	30
	

	9.    Benefit Arrangements and Other Matters
	31
	

	9.1    Termination of Participation    
	31
	

	9.2    Accrued Time Off
	31
	

	9.3    Leaves of Absence
	31
	

	9.4    Certain Director Fees
	31
	

	9.5    Restrictive Covenants in Employment and Other Agreements
	31
	

	10.    Non-U.S. Employees    
	32
	

	10.1    General Principles
	32
	

	10.2    Treatment of Equity Awards Held by Non-U.S. Employees
	32
	

	11.    General Provisions    
	32
	

	11.1    Preservation of Rights to Amend    
	32
	

	11.2    Confidentiality    
	32
	

	11.3    Administrative Complaints/Litigation
	33
	

	11.4    Reimbursement and Indemnification    
	33
	

	11.5    Costs of Compliance with Agreement
	33
	

	11.6    Fiduciary Matters
	33
	

	11.7    Entire Agreement
	34
	

	11.8    Binding Effect; No Third-Party Beneficiaries; Assignment
	34
	

	11.9    Amendment; Waivers
	34
	

	11.10    Remedies Cumulative
	34
	

	11.11    Notices
	35
	

	11.12    Counterparts
	35
	

	11.13    Severability    
	35
	

	11.14    Governing Law
	35
	

	11.15    Dispute Resolution
	35
	

	11.16    Performance
	36
	

	11.17    Construction
	36
	

	11.18    Effect if Distribution Does Not Occur
	36
	

	Signatory
	37
	

	
			
	 

	 
	 
	 

Exhibit 10.2

Index of Other Defined Terms

	
		
	Defined Term
	Section

	Adjusted CSC Employee Option
	4.2(b)

	Benefit Management Records
	3.3(b)

	Board
	Recitals

	commercially reasonable efforts
	1.2(m)

	CSC
	Preamble

	CSRA
	Preamble

	CSRA Deferred Compensation Plan Beneficiary
	6.2(a)

	CSRA Deferred Compensation Plan
	6.2(a)

	CSRA Employee Option
	4.2(c)

	CSRA Nonqualified Plan
	6.1(a)

	CSRA Nonqualified Plan Beneficiaries
	6.1(a)

	CSRA FSA
	7.3(a)

	CSRA HSA
	7.3(b)

	CSRA 401(k) Plan
	5.1

	CSRA 401(k) Plan Beneficiaries
	5.2

	CSRA RSUs
	4.3(a)

	CSRA Bonus Plans
	4.7(a)

	CSRA Welfare Plan Participants
	7.1

	MAP Beneficiaries
	5.3(a)

	FICA
	3.1(g)

	FSA Participation Period
	7.3(a)(i)

	FUTA
	3.1(g)

	HSA Participation Period
	7.3(b)

	Master Separation and Distribution Agreement
	Recitals

	Parties
	Preamble

	Party
	Preamble

	
			
	 

	0094081-0000005 NY:22420854.22
	1
	 

	
	
	 

This EMPLOYEE MATTERS AGREEMENT (this “Agreement”) is entered into as of November 27, 2015 by and between Computer Sciences Corporation, a Nevada corporation (“CSC”) and CSRA Inc., a Nevada corporation (“CSRA”).  CSC and CSRA are also referred to in this Agreement individually as a “Party” and collectively as the “Parties.”
WHEREAS:
		
	(A)
	CSC, acting through its direct and indirect Subsidiaries, currently conducts the CSC Business and the CSRA Business;

		
	(B)
	the Board of Directors of CSC (the “Board”) has determined that it would be appropriate, desirable and in the best interests of CSC and the stockholders of CSC to separate CSC into two separate, publicly traded companies, one for each of (i) the CSC Business, which shall be owned and conducted, directly or indirectly, by CSC and (ii) the CSRA Business, which shall be owned and conducted, directly or indirectly, by CSRA;

		
	(C)
	CSC and CSRA have entered into the Master Separation and Distribution Agreement by and between CSC and CSRA dated as of the date hereof (the “Master Separation and Distribution Agreement”), in connection with the separation of the CSRA Business from CSC and the Distribution of CSRA Common Stock to stockholders of CSC;

		
	(D)
	the Master Separation and Distribution Agreement also provides for the execution and delivery of certain other agreements, including this Agreement, in order to facilitate and provide for the separation of CSRA and its subsidiaries from CSC; 

		
	(E)
	effective July 4, 2015, the employment of certain individuals who work in or are assigned to the CSRA Business was assigned and transferred to a wholly owned subsidiary of CSC, pursuant to the terms and conditions of a Master Services Agreement dated as of July 4, 2015; and

		
	(F)
	in order to ensure an orderly transition under the Master Separation and Distribution Agreement, it will be necessary for the Parties to allocate between them Assets, Liabilities and responsibilities with respect to certain employee compensation and benefit plans and programs, and certain other employment matters.

NOW, THEREFORE, in consideration of and subject to the premises and the mutual agreements, terms and conditions herein contained, the benefits to be derived therefrom and other good and valuable consideration, the receipt and the sufficiency of which are hereby acknowledged, the parties hereby agree as follows:
		
	1.
	DEFINITIONS

		
	1.1
	Definitions

As used in this Agreement, the following terms shall have the meanings set forth in this Section 1.1.
		
	(a)
	“Adjusted CSC Employee Option” has the meaning set forth in Section 4.2(b).

		
	(b)
	“Adjusted CSC PSU” has the meaning set forth in Section 4.4(b).

		
	(c)
	“Affiliate” has the meaning set forth in the Master Separation and Distribution Agreement.

	
			
	 

	 
	2
	 

	
	
	 

		
	(d)
	“Agreement” means this Employee Matters Agreement, together with all amendments, modifications, and changes hereto entered into pursuant to Section 11.9.

		
	(e)
	“Assets” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(f)
	“Benefit Management Records” has the meaning set forth in Section 3.3(b).

		
	(g)
	“Benefit Plan” means any contract, agreement, policy, practice, program, plan, trust, commitment or arrangement providing for benefits, perquisites or compensation of any nature to any Employee, or to any family member, dependent, or beneficiary of any such Employee, including pension plans, thrift plans, deferred compensation plans, supplemental pension plans and welfare plans, and contracts, agreements, policies, practices, programs, plans, trusts, commitments and arrangements providing for terms of employment, fringe benefits, severance benefits, change in control protections or benefits, travel and accident, life, disability and accident insurance, tuition reimbursement, travel reimbursement, vacation, sick, personal or bereavement days, leaves of absences and holidays of CSC or CSRA, as applicable.

		
	(h)
	“Board” has the meaning set forth in the recitals of this Agreement.

		
	(i)
	“Business Days” means any day that is not a Saturday, a Sunday or any other day on which banks are required or authorized by Law to be closed in New York City or Virginia.

		
	(j)
	“COBRA” means the U.S. Consolidated Omnibus Budget Reconciliation Act of 1985, as codified at Section 601 et seq. of ERISA and at Section 4980B of the Code.

		
	(k)
	“Code” means the Internal Revenue Code of 1986, as amended, and the regulations promulgated thereunder by the U.S. Department of the Treasury.

		
	(l)
	“CSC” has the meaning set forth in the preamble to this Agreement.

		
	(m)
	“CSC Benefit Plan” means any Benefit Plan sponsored or maintained by a member of the CSC Group immediately prior to the Effective Time, excluding any such Benefit Plan that becomes a CSRA Benefit Plan.

		
	(n)
	“CSC Bonus Plans” means the CSC Employee Incentive Compensation Plan, the CSC Sales Incentive Compensation Plan and the CSC Program Management Incentive Plan.

		
	(o)
	“CSC Business” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(p)
	“CSC Common Stock” means the common stock, par value $0.01 per share, of CSC.

		
	(q)
	“CSC Deferred Compensation Plan” means the CSC Deferred Compensation Plan.

		
	(r)
	“CSC Director” means any individual who is or was previously a non-employee member of the board of directors of CSC.

		
	(s)
	“CSC Director RSUs” means any CSC RSUs granted to a CSC Director under the CSC Equity Plans.

	
			
	 

	 
	3
	 

	
	
	 

		
	(t)
	“CSC Entity” means any member of the CSC Group.

		
	(u)
	“CSC Equity Plans” means the CSC 2007 Employee Incentive Plan, the CSC 2011 Omnibus Incentive Plan and the 2010 Non-Employee Director Incentive Plan.

		
	(v)
	“CSC Group” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(w)
	“CSC Group Employee” means any individual who is employed by a member of the CSC Group immediately prior to the Effective Time, excluding any CSRA Group Employee.

		
	(x)
	“CSC OPEB Plan” means any Welfare Plan that provides post-employment welfare benefits (i.e., any retiree medical and/or life benefits) maintained by any member of the CSC Group.

		
	(y)
	“CSC Options” means exercisable and non-exercisable options to purchase shares of CSC Common Stock granted pursuant to the CSC Equity Plans.

		
	(z)
	“CSC Post-Distribution Stock Value” means the average closing per share price of CSC Common Stock over the five (5) trading days immediately following the Distribution Date, or such other basis as CSC may determine based on publicly available share price determinations over a period of not more than ten (10) days.

		
	(aa)
	“CSC Pre-Distribution Stock Value” means the average closing per share price of CSC Common Stock over the five trading days ending on the Distribution Date based on “regular way” trading on the NYSE during Regular Trading Hours, or such other basis as CSC may determine based on publicly available share price determinations over a period of not more than 10 days.

		
	(bb)
	“CSC Ratio” means the quotient obtained by dividing the CSC Post-Distribution Stock Value by the CSC Pre- Distribution Stock Value.

		
	(cc)
	“CSC RSUs” means restricted stock units granted under the CSC Equity Plans, other than PSUs.

		
	(dd)
	“CSC Value Ratio” means (i) the CSC Post-Distribution Stock Value divided by (ii)(A) the CSRA Proportionate Value plus (B) the CSC Post-Distribution Stock Value.

		
	(ee)
	“CSC Welfare Plan” means any Welfare Plan sponsored or maintained by any one or more members of the CSC Group as of immediately prior to the Effective Time.

		
	(ff)
	“CSRA” has the meaning set forth in the preamble to this Agreement.

		
	(gg)
	“CSRA Benefit Plan” means any Benefit Plan sponsored or maintained by a member of the CSRA Group immediately following the Effective Time.

		
	(hh)
	“CSRA Bonus Plans” has the meaning set forth in Section 4.7(a).

		
	(ii)
	“CSRA Business” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(jj)
	“CSRA Common Stock” means the common stock, par value $0.01 per share, of CSRA.

		
	(kk)
	“CSRA Deferred Compensation Plan Beneficiary” has the meaning set forth in Section 6.2(a).

	
			
	 

	 
	4
	 

	
	
	 

		
	(ll)
	“CSRA Deferred Compensation Plan” has the meaning set forth in Section 6.2(a).

		
	(mm)
	“CSRA Director” means any individual who is a non-employee member of the board of directors of CSRA immediately after the Effective Time.

		
	(nn)
	“CSRA Employee Option” has the meaning set forth in Section 4.2(c).

		
	(oo)
	“CSRA Entity” means any member of the CSRA Group.

		
	(pp)
	“CSRA Equity Plan” means the plan adopted by CSRA prior to the Effective Time and approved by the sole stockholder of CSRA, under which the CSRA equity-based awards described in Section 4 shall be issued.

		
	(qq)
	“CSRA FSA” has the meaning set forth in Section 7.3(a).

		
	(rr)
	“CSRA Group” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(ss)
	“CSRA Group Employee” means any individual who is employed by a member of the CSRA Group immediately prior to the Effective Time or whose employment will be transferred from the CSC Group to the CSRA Group as of the Effective Time.

		
	(tt)
	“CSRA HSA” has the meaning set forth in Section 7.3(b).

		
	(uu)
	“CSRA Nonqualified Plans” has the meaning set forth in Section 6.1(a).

		
	(vv)
	“CSRA Nonqualified Plan Beneficiaries” has the meaning set forth in Section 6.1(a).

		
	(ww)
	“CSRA Option” means a CSRA Employee Option.

		
	(xx)
	“CSRA Post-Distribution Stock Value” means the average closing per share price of CSRA Common Stock over the five (5) trading days immediately following the Distribution Date, or such other basis as CSC may determine based on publicly available share price determinations over a period of not more than ten (10) days.

		
	(yy)
	“CSRA Proportionate Value” means the CSRA Post-Distribution Stock Value multiplied by the Distribution Ratio.

		
	(zz)
	“CSRA PSU” has the meaning set forth in Section 4.4(b).

		
	([[)
	“CSRA Ratio” means the quotient obtained by dividing the CSRA Post-Distribution Stock Value by the CSC Pre-Distribution Stock Value.

		
	(aaa)
	“CSRA 401(k) Plan” has the meaning set forth in Section 5.1.

		
	(bbb)
	“CSRA 401(k) Plan Beneficiaries” has the meaning set forth in Section 5.2.

		
	(ccc)
	“CSRA RSUs” has the meaning set forth in Section 4.3(a).

	
			
	 

	 
	5
	 

	
	
	 

		
	(ddd)
	“CSRA Value Ratio” means (i) the CSRA Proportionate Value divided by (ii)(A) the CSRA Proportionate Value plus (B) the CSC Post-Distribution Stock Value.

		
	(eee)
	“CSRA Welfare Plan” means any Welfare Plan sponsored or maintained by any one or more members of the CSRA Group following the Effective Time.

		
	(fff)
	“CSRA Welfare Plan Participants” has the meaning set forth in Section 7.1.

		
	(ggg)
	 “Distribution” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(hhh)
	“Distribution Date” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(iii)
	“Distribution Ratio” means the quotient obtained by dividing one share of CSRA Common Stock by one share of CSC Common Stock.

		
	(jjj)
	“Effective Time” means the effective time of the Distribution.

		
	(kkk)
	“Employee” means any CSC Group Employee, Former CSC Group Employee or CSRA Group Employee.

		
	(lll)
	“ERISA” means the U.S. Employee Retirement Income Security Act of 1974, as amended, and the regulations promulgated thereunder.

		
	(mmm)
	“FICA” has the meaning set forth in Section 3.1(g).

		
	(nnn)
	“FMLA” means the U.S. Family and Medical Leave Act, as amended, and the regulations promulgated thereunder.

		
	(ooo)
	“Form 10” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(ppp)
	“Former CSC Group Employee” means all former employees of CSC or any of its Subsidiaries who have an employment end date on or before the Effective Time, excluding all CSRA Group Employees.

		
	(qqq)
	“FSA Participation Period” has the meaning set forth in Section 7.3(a)(i).

		
	(rrr)
	“FUTA” has the meaning set forth in Section 3.1(g).

		
	(sss)
	“HIPAA” means the Health Insurance Portability and Accountability Act of 1996, as amended, and the regulations promulgated thereunder.

		
	(ttt)
	“HRA Participation Period” has the meaning set forth in Section 7.3(c)(i).

		
	(uuu)
	“HSA Participation Period” has the meaning set forth in Section 7.3(b).

		
	(vvv)
	“IRS” means the Internal Revenue Service.

		
	(www)
	“Law” has the meaning set forth in the Master Separation and Distribution Agreement.

	
			
	 

	 
	6
	 

	
	
	 

		
	(xxx)
	“Liabilities” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(yyy)
	“Lost Dividend Amount” has the meaning set forth in Section 4.3(b).

		
	(zzz)
	“MAP” means the CSC Matched Asset Plan. 

		
	([[[)
	“MAP Beneficiaries” has the meaning set forth in Section 5.3(a).

		
	(aaaa)
	“Master Pension Trust” has the meaning set forth in Section 5.6(a) of this Agreement.

		
	(bbbb)
	“Master Separation and Distribution Agreement” has the meaning set forth in the recitals to this Agreement.

		
	(cccc)
	“NYSE” means the New York Stock Exchange.

		
	(dddd)
	“Party” or “Parties” has the meaning set forth in the preamble to this Agreement.

		
	(eeee)
	“PAE” has the meaning set forth in Section 5.6(d) of this Agreement.

		
	(ffff)
	“Person” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(gggg)
	“Privacy Contract” means any contract entered into in connection with applicable privacy protection Laws or regulations.

		
	(hhhh)
	“PSUs” means performance share awards or performance share units, as applicable, issued under the CSC Equity Plans.

		
	(iiii)
	“Regular Trading Hours” means the period beginning at 9:30 A.M. New York City time and ending at 4:00 P.M. New York City time.

		
	(jjjj)
	“Securities Act” means the Securities Exchange Act of 1934.

		
	(kkkk)
	“Subsidiary” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(llll)
	“Tax” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(mmmm)
	“Trading Day” means the period of time during any given calendar day, commencing with the determination of the opening price on the NYSE and ending with the determination of the closing price on the NYSE, in which trading and settlement in shares of CSC Common Stock or CSRA Common Stock is permitted on the NYSE.

		
	(nnnn)
	“Transition Services Agreement” has the meaning set forth in the Master Separation and Distribution Agreement.

		
	(oooo)
	“U.S.” means the United States of America. 

		
	(pppp)
	“VEBA” means any CSC OPEB Plan trust which is intended to be a voluntary employees’ beneficiary association under Section 501(c)(9) of the Code.

	
			
	 

	 
	7
	 

	
	
	 

		
	(qqqq)
	“WARN” means the U.S. Worker Adjustment and Retraining Notification Act, as amended, and the regulations promulgated thereunder, and any applicable state or local Law equivalent.

		
	(rrrr)
	“Welfare Plan” means, where applicable, a “welfare plan” (as defined in Section 3(1) of ERISA) or a “cafeteria plan” under Section 125 of the Code, and any benefits offered thereunder, to any Employee, or to any family member, dependent or beneficiary of any such Employee, including any other plan offering health benefits (including medical, prescription drug, dental, vision, and mental health and substance abuse), disability benefits, or life, accidental death and disability, and business travel insurance, pre-tax premium conversion benefits, dependent care assistance programs, employee assistance programs, paid time off programs, contribution funding toward a health savings account, flexible spending accounts, or cashable credits of CSC or CSRA, as applicable.

		
	1.2
	Interpretation

In this Agreement, unless the context clearly indicates otherwise:
		
	(a)
	words used in the singular include the plural and words used in the plural include the singular;

		
	(b)
	if a word or phrase is defined in this Agreement, its other grammatical forms, as used in this Agreement, shall have a corresponding meaning;

		
	(c)
	reference to any gender includes the other gender and the neuter;

		
	(d)
	the words “include,” “includes” and “including” shall be deemed to be followed by the words “without limitation”;

		
	(e)
	the words “shall” and “will” are used interchangeably and have the same meaning;

		
	(f)
	the word “or” shall have the inclusive meaning represented by the phrase “and/or”;

		
	(g)
	relative to the determination of any period of time, “from” means “from and including,” “to” means “to but excluding” and “through” means “through and including”;

		
	(h)
	all references to a specific time of day in this Agreement shall be based upon Eastern Standard Time or Eastern Daylight Saving Time, as applicable, on the date in question;

		
	(i)
	whenever this Agreement refers to a number of days, such number shall refer to calendar days unless Business Days are specified;

		
	(j)
	accounting terms used herein shall have the meanings historically ascribed to them by CSC and its Subsidiaries, including CSRA for this purpose, in its and their internal accounting and financial policies and procedures in effect immediately prior to the date of this Agreement;

		
	(k)
	reference to any Article or Section means such Article or Section of this Agreement, as the case may be, and references in any Section or definition to any clause means such clause of such Section or definition;

	
			
	 

	 
	8
	 

	
	
	 

		
	(l)
	the words “this Agreement,” “herein,” “hereunder,” “hereof,” “hereto” and words of similar import shall be deemed references to this Agreement as a whole and not to any particular Section or other provision of this Agreement;

		
	(m)
	the term “commercially reasonable efforts” means efforts which are commercially reasonable to enable a Party, directly or indirectly, to satisfy a condition to or otherwise assist in the consummation of a desired result and that do not require the performing Party to expend funds or assume Liabilities other than expenditures and Liabilities that are customary and reasonable in nature and amount in the context of a series of related transactions similar to the Distribution;

		
	(n)
	reference to any agreement, instrument or other document means such agreement, instrument or other document as amended, supplemented and modified from time to time to the extent permitted by the provisions thereof and not prohibited by this Agreement;

		
	(o)
	reference to any Law (including statutes and ordinances) means such Law (including any and all rules and regulations promulgated thereunder) as amended, modified, codified or reenacted, in whole or in part, and in effect at the time of determining compliance or applicability;

		
	(p)
	references to any Person include such Person’s successors and assigns but, if applicable, only if such successors and assigns are permitted by this Agreement; a reference to such Person’s “Affiliates” shall be deemed to mean such Person’s Affiliates following the Distribution and any reference to a third party shall be deemed to mean a Person who is not a Party or an Affiliate of a Party;

		
	(q)
	unless otherwise specified in this Agreement, all references to dollar amounts herein shall be in respect of lawful currency of the U.S.;

		
	(r)
	the titles to Articles and headings of Sections contained in this Agreement and in the table of contents to this Agreement have been inserted for convenience of reference only and shall not be deemed to be a part of or to affect the meaning or interpretation of this Agreement; and

		
	(s)
	any portion of this Agreement obligating a Party to take any action or refrain from taking any action, as the case may be, shall mean that such Party shall also be obligated to cause its relevant Subsidiaries to take such action or refrain from taking such action, as the case may be.

		
	2.
	GENERAL PRINCIPLES FOR ALLOCATION OF LIABILITIES

		
	2.1
	General Principles

Each member of the CSC Group and each member of the CSRA Group shall take any and all reasonable action as shall be necessary or appropriate so that active participation in the CSC Benefit Plans by all CSRA Group Employees shall terminate in connection with the Distribution as and when provided under this Agreement (or if not specifically provided under this Agreement, as of the Effective Time); provided that with respect to any CSC Welfare Plan, CSRA Group Employees shall continue active participation for a period of time following the Effective Time, as provided in Section 7.1.
		
	(t)
	Except as otherwise provided in this Agreement, effective as of the Effective Time, one or more members of the CSRA Group (as determined by CSRA) shall assume or continue the sponsorship of, and no member 

	
			
	 

	 
	9
	 

	
	
	 

of the CSC Group shall have any further Liability with respect to or under, and CSRA shall indemnify each member of the CSC Group, and the officers, directors, and employees of each member of the CSC Group, and hold them harmless with respect to any and all:
		
	(i)
	individual agreements entered into between any member of the CSC Group and any CSRA Group Employee;

		
	(ii)
	agreements entered into between any member of the CSC Group and any individual who is an independent contractor to the extent that any such Liability relates to services provided for the business activities of the CSRA Group;

		
	(iii)
	wages, salaries, incentive compensation (as the same may be modified by this Agreement), commissions, bonuses, and any other employee compensation or benefits payable to or on behalf of any CSRA Group Employees after the Distribution Date, with respect to such wages, salaries, incentive compensation, commissions, bonuses, or other employee compensation or benefits earned after the Distribution Date;

		
	(iv)
	moving expenses and obligations related to relocation, repatriation, transfers or similar items incurred by or owed to any CSRA Group Employees, but only to the extent such items are incurred after the Distribution Date;

		
	(v)
	immigration-related, visa, work application or similar rights, obligations and Liabilities related to any CSRA Group Employees; and

		
	(vi)
	Liabilities and obligations whatsoever with respect to claims made by or with respect to any CSRA Group Employees in connection with any employee benefit plan, program or policy not otherwise retained or assumed by any member of the CSC Group pursuant to this Agreement, including such Liabilities relating to actions or omissions of or by any member of the CSRA Group or any officer, director, employee or agent thereof on or prior to the Distribution Date.

		
	(vii)
	Except as otherwise provided in this Agreement, effective as of the Effective Time, no member of the CSRA Group shall have any further Liability for, and CSC shall indemnify each member of the CSRA Group, and the officers, directors, and employees of each member of the CSRA Group, and hold them harmless with respect to any and all Liabilities and obligations whatsoever with respect to, claims made by or with respect to any CSC Group Employees or Former CSC Group Employees in connection with any Benefit Plan retained or assumed by any member of the CSRA Group pursuant to this Agreement, including such Liabilities relating to actions or omissions of or by any member of the CSC Group or any officer, director, employee or agent thereof on, prior to or after the Distribution Date.

		
	2.2
	Service Credit

		
	(a)
	Service for Eligibility, Vesting, and Benefit Purposes.  Except as otherwise provided in any other provision of this Agreement, the CSRA Benefit Plans shall, and CSRA shall cause each member of the CSRA Group to, recognize each CSRA Group Employee’s full service history with the CSC Group for purposes of eligibility, vesting, determination of level of benefits and, to the extent applicable, benefit accruals under any CSRA Benefit Plan for such CSRA Group Employee’s service with any member of the CSC Group on or prior to the Effective Time to the same extent such service would be credited under the CSC Benefit 

	
			
	 

	 
	10
	 

	
	
	 

Plans.  Notwithstanding the foregoing, except as otherwise specifically set forth below or in the applicable Benefit Plan document, service with any member of the CSC Group from and after the Distribution shall not be taken into account for any purpose under any Benefit Plan sponsored and maintained by the CSRA Group.  Similarly, except as otherwise specifically set forth below or in the applicable Benefit Plan document, service with any member of the CSRA Group from and after the Distribution shall not be taken into account for any purpose under any Benefit Plan sponsored and maintained by the CSC Group.  
		
	(b)
	Evidence of Prior Service.  Notwithstanding anything to the contrary, but subject to applicable Law, upon reasonable request by one Party to the other Party, the first Party will provide to the other Party copies of any records available to the first Party to document such service, plan participation and membership of such Employees and cooperate with the first Party to resolve any discrepancies or obtain any missing data for purposes of determining benefit eligibility, participation, vesting and calculation of benefits with respect to any Employee.

		
	2.3
	Plan Administration

		
	(a)
	Transition Services.  The Parties acknowledge that the CSC Group or the CSRA Group may provide administrative services for certain of the other Party’s benefit programs for a transitional period under the terms of the Transition Services Agreement.  The Parties agree to enter into a business associate agreement (if required by HIPAA or other applicable health information privacy Laws) in connection with such Transition Services Agreement.

		
	(b)
	Participant Elections and Beneficiary Designations.  All participant elections and beneficiary designations made under any Benefit Plan sponsored by a member of the CSC Group prior to the Effective Time with respect to which Assets or Liabilities are transferred or allocated to plans maintained by a member of the CSRA Group in accordance with this Agreement shall continue in effect under the applicable CSRA plan, including deferral, investment and payment form elections, dividend elections, coverage options and levels, beneficiary designations and the rights of alternate payees under qualified domestic relations orders, to the extent allowed by applicable Law.

		
	(c)
	No Duplication or Acceleration of Benefits.  Notwithstanding anything to the contrary in this Agreement, the Master Separation and Distribution Agreement or any other contractual agreement or arrangement, no participant in any CSRA Benefit Plan shall receive benefits that duplicate benefits provided by the corresponding CSC Benefit Plan or arrangement.  Furthermore, unless expressly provided for in this Agreement, the Master Separation and Distribution Agreement or in any other contractual agreement or arrangement or required by applicable Law, no provision in this Agreement shall be construed to create any right to accelerate vesting or entitlements to any compensation or Benefit Plan on the part of any CSC Group Employee, Former CSC Group Employee or CSRA Group Employee.

		
	(d)
	No Expansion of Participation.  Unless otherwise expressly provided in this Agreement, as otherwise determined or agreed to by CSC and CSRA, as required by applicable Law, or as explicitly set forth in a CSRA Benefit Plan, a CSRA Group Employee shall be entitled to participate in the CSRA Benefit Plans only to the extent that such Employee was entitled to participate in the corresponding CSC Benefit Plan as in effect immediately prior to the Effective Time, it being the intent of the Parties that this Agreement not result in any expansion of the number of CSRA Group Employees participating or the participation rights therein that they had prior to the Effective Time.

	
			
	 

	 
	11
	 

	
	
	 

		
	2.4
	Severance

CSC shall have no Liability or obligation under any CSC severance plan or policy with respect to CSRA Group Employees who did not have a termination event prior to the Effective Time giving rise to severance.  Subject to any obligations under any individual agreement or collective bargaining agreement, CSC shall remain liable for all severance to be paid to any CSRA Group Employee if and to the extent the events giving rise to the severance payments occurred prior to the Effective Time and CSRA Group shall be liable for all severance to be paid to any CSRA Group Employee if and to the extent the events giving rise to the severance payments occur on or following the Effective Time.
		
	3.
	ASSIGNMENT OF EMPLOYEES

		
	3.1
	Active Employees

		
	(c)
	CSRA Group Employees.  Except as otherwise set forth in this Agreement, effective not later than immediately following the Effective Time, the employment of each CSRA Group Employee shall be continued by a member of the CSRA Group or shall be assigned and transferred to a member of the CSRA Group (in each case, with such member as determined by CSRA).  Each of the Parties agrees to execute, and to seek to have the applicable employees execute, such documentation, if any, as may be necessary to reflect such assignments and transfers.

		
	(d)
	CSC Group Employees.  Except as otherwise set forth in this Agreement, effective not later than immediately following the Effective Time, the employment of each CSC Group Employee shall be continued by a member of the CSC Group or shall be assigned and transferred to a member of the CSC Group (in each case as determined by CSC).  Each of the Parties agrees to execute, and to seek to have the applicable employees execute, such documentation, if any, as may be necessary to reflect such assignments and transfers.

		
	(e)
	At-Will Status.  Notwithstanding the above or any other provision of this Agreement, nothing in this Agreement shall create any obligation on the part of any member of the CSC Group or any member of the CSRA Group to (i) continue the employment of any Employee or permit the return from a leave of absence for any period following the date of this Agreement or the Effective Time (except as required by applicable Law) or (ii) change the employment status of any Employee from “at will,” to the extent such Employee is an “at will” employee under applicable Law.

		
	(f)
	Assumption.  Upon and following the Effective Time, CSRA Group shall assume and agree to be bound by all the terms and provisions of the collective bargaining agreements listed on Exhibit A.

		
	(g)
	Severance.  The Parties acknowledge and agree that the Distribution and the assignment, transfer or continuation of the employment of Employees as contemplated by this Section 3.1 shall not be deemed a severance of employment of any Employee for purposes of this Agreement or any Benefit Plan of any member of the CSC Group or any member of the CSRA Group.

		
	(h)
	Not a Change of Control/Change in Control.  The Parties acknowledge and agree that neither the consummation of the Distribution nor any transaction in connection with the Distribution shall be deemed a “change of control,” “change in control,” or term of similar import for purposes of any Benefit Plan of any member of the CSC Group or any member of the CSRA Group.

	
			
	 

	 
	12
	 

	
	
	 

		
	(i)
	Payroll and Related Taxes.  With respect to the portion of the tax year occurring prior to and including the Effective Time, CSC will (i) be responsible for all payroll obligations, tax withholding and reporting obligations and (ii) furnish a Form W-2 or similar earnings statement to all CSRA Group Employees for such period.  With respect to the remaining portion of such tax year, CSRA will (A) be responsible for all payroll obligations, tax withholding, and reporting obligations regarding CSRA Group Employees and (B) furnish a Form W-2 or similar earnings statement to all CSRA Group Employees.  With respect to each CSRA Group Employee, CSC and CSRA shall, and shall cause their respective Affiliates to (to the extent permitted by applicable Law and practicable) (1) treat CSRA (or the applicable CSRA Entity) as a “successor employer” and CSC (or the applicable CSC Entity) as a “predecessor,” within the meaning of Sections 3121(a)(1) and 3306(b)(1) of the Code, to the extent appropriate, for purposes of taxes imposed under the United States Federal Insurance Contributions Act, as amended (“FICA”), or the United States Federal Unemployment Tax Act, as amended (“FUTA”), (2) cooperate with each other to avoid, to the extent possible, the restart of FICA and FUTA upon or following the Effective Time with respect to each such CSRA Group Employee for the tax year during which the Effective Time occurs, and (3) file tax returns, exchange wage payment information, and report wage payments made by the respective predecessor and successor employer on separate IRS Forms W-2 or similar earnings statements to each such CSRA Group Employee for the tax year in which the Effective Time occurs, in a manner provided in Section 4.02(l) of Revenue Procedure 2004-53.

		
	(j)
	Employment Contracts; Expatriate Obligations.  CSRA will assume and honor, or will cause a CSRA Entity to assume and honor, any agreements to which any CSRA Group Employee is party with either any CSC Entity or any joint venture with a CSC Entity, including any (i) employment contract, (ii) retention, severance or change of control arrangement, or (iii) expatriate (including any international assignee) contract or arrangement (including agreements and obligations regarding repatriation, relocation, equalization of taxes and living standards in the host country). For purposes of the retention agreements, a transfer of employment to CSRA Group will not be deemed a termination of employment. Any reference to employment with a CSC Entity will be deemed to be a reference to employment with CSRA Group. In the event that an employee is obliged under a retention agreement to return all or part of a retention award upon the employee’s termination of employment, the employee’s employer at the time shall be entitled to receive the repayment of such award.

		
	3.2
	Employment Law Obligations

		
	(e)
	WARN.  After the Effective Time, (i) CSC shall be responsible for providing any necessary WARN notice (and meeting any similar state Law notice requirements) with respect to any termination of employment of any CSC Group Employee and (ii) CSRA shall be responsible for providing any necessary WARN notice (and meeting any similar state Law notice requirements) with respect to any termination of employment of any CSRA Group Employee.

		
	(f)
	Compliance With Employment Laws.  At and after the Effective Time, (i) each member of the CSC Group shall be responsible for adopting and maintaining any policies or practices, and for all other actions and inactions, necessary to comply with employment-related Laws and requirements relating to the employment of CSC Group Employees and the treatment of any applicable Former CSC Group Employees in respect of their former employment and (ii) each member of the CSRA Group shall be responsible for adopting and maintaining any policies or practices, and for all other actions and inactions, necessary to comply with employment-related Laws and requirements relating to the employment of CSRA Group Employees.

	
			
	 

	 
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	3.3
	Employee Records

		
	(a)
	Sharing of Information.  Subject to any limitations imposed by applicable Law, CSC and CSRA (acting directly or through members of the CSC Group or the CSRA Group, respectively) shall provide to the other and their respective agents and vendors all information necessary for the Parties to perform their respective duties under this Agreement.  The Parties also hereby agree to enter into any business associate arrangements that may be required for the sharing of any information pursuant to this Agreement to comply with the requirements of HIPAA.

		
	(b)
	Transfer of Personnel Records and Authorization.  Subject to any limitation imposed by applicable Law, on the Distribution Date, CSC shall transfer and assign to CSRA all personnel records, all immigration documents, including I-9 forms and work authorizations, all payroll deduction authorizations and elections, whether voluntary or mandated by Law, including but not limited to W-4 forms and deductions for benefits under the applicable CSRA Benefit Plan and all absence management records, FMLA records, insurance beneficiary designations, flexible spending account enrollment confirmations, and attendance and return to work information (“Benefit Management Records”) relating to CSRA Welfare Plan Participants.  Subject to any limitations imposed by applicable Law, CSC, however, may retain originals of, copies of, or access to, personnel records, immigration records, payroll forms and Benefit Management Records as long as necessary to provide services to CSRA (acting on its behalf pursuant to the Transition Services Agreement between the Parties entered into as of the date of this Agreement).  Immigration records will, if and as appropriate, become a part of CSRA’s public access file.  CSRA will use personnel records, payroll forms and Benefit Management Records for lawful purposes only, including calculation of withholdings from wages and personnel management.  It is understood that following the Distribution Date, CSC records so transferred and assigned may be maintained by CSRA (acting directly or through one of its Subsidiaries) pursuant to CSRA’s applicable records retention policy.

		
	(c)
	Access to Records.  To the extent not inconsistent with this Agreement and any applicable privacy protection Laws or regulations or Privacy Contracts, reasonable access to Employee-related records after the Distribution Date will be provided to members of the CSC Group and members of the CSRA Group pursuant to the terms and conditions of Section 8.2(b) of the Master Separation and Distribution Agreement.  In addition, notwithstanding anything to the contrary, CSRA shall provide CSC with reasonable access to those records necessary for its administration of any plans or programs on behalf of CSC Group Employees and Former CSC Group Employees after the Distribution Date as permitted by any applicable privacy protection Laws or regulations or Privacy Contracts.  CSC shall also be permitted to retain copies of all restrictive covenant agreements with any CSRA Group Employee in which any member of the CSC Group has a valid business interest.  In addition, CSC shall provide CSRA with reasonable access to those records necessary for its administration of any plans or programs on behalf of CSRA Group Employees after the Distribution Date as permitted by any applicable privacy protection Laws or regulations or Privacy Contracts.  CSRA shall also be permitted to retain copies of all restrictive covenant agreements with any CSC Group Employee or Former CSC Group Employee in which any member of the CSRA Group has a valid business interest.

		
	(d)
	Maintenance of Records.  With respect to retaining, destroying, transferring, sharing, copying and permitting access to all Employee-related information, CSC and CSRA shall comply with all applicable Laws, regulations and internal policies, and shall indemnify and hold harmless each other from and against any and all Liabilities, claims, actions, and damages that arise from a failure (by the indemnifying party or its 

	
			
	 

	 
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Subsidiaries or their respective agents) to so comply with all applicable Laws, regulations, Privacy Contracts and internal policies applicable to such information.
		
	(e)
	Confidentiality.  Except as otherwise set forth in this Agreement, all records and data relating to Employees shall, in each case, be subject to the confidentiality provisions of the Master Separation and Distribution Agreement and any other applicable agreement and applicable Law, and the provisions of this Section 3.3 shall be in addition to, and not in derogation of, the provisions of the Master Separation and Distribution Agreement governing confidential information, including Section 8.5 of the Master Separation and Distribution Agreement.

		
	(f)
	Cooperation.  Each Party shall use commercially reasonable efforts to cooperate to share, retain, and maintain data and records that are necessary or appropriate to further the purposes of this Section 3.3 and for each Party to administer its respective Benefit Plans to the extent consistent with this Agreement and applicable Law, and each Party agrees to cooperate as long as is reasonably necessary to further the purposes of this Section 3.3.  Except as provided under any contractual agreement or arrangement, no Party shall charge another Party a fee for such cooperation.

		
	4.
	EQUITY AND INCENTIVE COMPENSATION PLANS

		
	4.1
	General Principles

		
	(g)
	CSC and CSRA shall take any and all reasonable actions as shall be necessary and appropriate to further the provisions of this Section 4, including, to the extent practicable, providing written notice or similar communication to each Employee who holds one or more awards granted under the CSC Equity Plans informing such Employee of (i) the actions contemplated by this Section 4 with respect to such awards and (ii) whether (and during what time period) any “blackout” period shall be imposed upon holders of awards granted under the CSC Equity Plans during which time awards may not be exercised or settled, as the case may be.

		
	(h)
	Following the Effective Time, a grantee who has outstanding awards under the CSC Equity Plans and/or replacement awards under the CSRA Equity Plan shall be considered to have been employed by the applicable plan sponsor before and after the Effective Time for purposes of (i) vesting and (ii) determining the date of termination of employment as it applies to any such award.  Neither the transfer of employment or service to a CSRA Entity nor the Distribution shall constitute a “Termination” under the CSC Equity Plans.

		
	(i)
	No award described in this Section 4, whether outstanding or to be issued, adjusted, substituted or cancelled by reason of or in connection with the Distribution, shall be adjusted, settled, cancelled, or become exercisable, until in the judgment of the administrator of the applicable plan or program such action is consistent with all applicable Laws, including federal securities Laws.  Any period of exercisability will not be extended on account of a period during which such an award is not exercisable pursuant to the preceding sentence.

		
	(j)
	The adjustment or conversion of CSC Options, CSC RSUs and CSC PSUs shall be effected in a manner that is intended to avoid the imposition of any accelerated, additional, penalty or other taxes on the holders thereof pursuant to Section 409A of the Code. 

	
			
	 

	 
	15
	 

	
	
	 

		
	(k)
	The Parties shall not change the manner in which CSC Options, CSC RSUs or CSC PSUs are adjusted at the Effective Time if such change could reasonably be expected to materially increase the liability of CSRA, or the aggregate potential dilution of the holders of CSRA Common Stock, under this Section 4.

		
	4.2
	Employee Stock Options

		
	(g)
	General Principles.  The adjustments provided for in this Section 4.2 with respect to the CSC Options and CSRA Options are intended to be effected in a manner compliant with Section 424(a) of the Code.

		
	(h)
	CSC Options.  Each outstanding CSC Option other than any CSC Option granted in fiscal year 2016, regardless of by whom held, whether vested or unvested, shall be converted on the Distribution Date into both an option to purchase CSC Common Stock issued under the CSC Equity Plan (each such option, an “Adjusted CSC Employee Option”) and an option to purchase CSRA Common Stock issued under the CSRA Equity Plan (each such option, a “CSRA Employee Option”) and shall, except as otherwise provided in this Section 4.2, be subject to the same terms and conditions after the Effective Time as the terms and conditions applicable to the corresponding CSC Option immediately prior to the Effective Time; provided, however, that from and after the Effective Time:

		
	(i)
	the number of shares of CSC Common Stock subject to each such Adjusted CSC Employee Option shall be equal (A) the number of shares of CSC Common Stock subject to the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) a ratio, the numerator of which shall equal the sum of the portion of the aggregate $10.50 special dividend paid by CSC and the CSC Post-Distribution Stock Value, and denominator of which shall be the CSC Post-Distribution Stock Value, with any fractional share rounded down to the nearest whole share; 

		
	(ii)
	the number of shares of CSRA Common Stock subject to each such CSRA Employee Option shall be equal to (A) the number of shares of CSC Common Stock subject to the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) a ratio, the numerator of which shall equal the sum of the portion of the aggregate $10.50 special dividend paid by CSRA and the CSRA Post-Distribution Stock Value, and denominator of which shall be the CSRA Post-Distribution Stock Value, with any fractional share rounded down to the nearest whole share;  

		
	(iii)
	the per-share exercise price of each such Adjusted CSC Employee Option shall be equal to (A) the per-share exercise price of the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) the CSC Ratio, rounded up to the nearest whole cent; and

		
	(iv)
	the per-share exercise price of each such CSRA Employee Option shall be equal to (A) the per-share exercise price of the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) the CSRA Ratio, rounded up to the nearest whole cent.

		
	(i)
	Vesting of Options.  Each outstanding CSC Option, regardless of by whom held, at the Effective Time shall (i) with respect to any CSC Option granted in fiscal year 2014, be vested in full immediately following the Effective Time and (ii) with respect to any CSC Option granted in fiscal year 2015, be vested 2/3 immediately following the Effective Time, with the remaining unvested 1/3 to vest fifty percent (50%) in May 2016 and fifty percent (50%) in May 2017 pursuant to the terms of the CSC Equity Plan and the CSRA Equity Plan subject to terms and conditions after the Effective Time that are substantially similar to the terms and conditions applicable to the corresponding CSC Option immediately prior to the Effective Time, and no 

	
			
	 

	 
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additional vesting shall occur solely as a result of the Distribution with respect to any CSC Option granted in fiscal year 2016. Notwithstanding the foregoing, CSC Options granted in fiscal year 2015 may, at the discretion of CSC or CSRA, as applicable, vest in accordance with the current vesting schedule for such CSC Options.
		
	(j)
	CSC Option Granted in Fiscal Year 2016.  Each outstanding CSC Option granted in fiscal year 2016 held by a CSC Group Employee or Former CSC Group Employee shall be converted on the Distribution Date into an Adjusted CSC Employee Option, subject to the same terms and conditions after the Effective Time as the terms and conditions applicable to the corresponding CSC Option immediately prior to the Effective Time, and shall be adjusted pursuant to Section 4.2(d)(i) and (iii) below.  Each outstanding CSC Option granted in fiscal year 2016 held by a CSRA Group Employee at the Effective Time shall be converted into a CSRA Employee Option, subject to terms and conditions after the Effective Time that are substantially similar to the terms and conditions applicable to the corresponding CSC Option immediately prior to the Effective Time, and shall be adjusted pursuant to Section 4.2(d)(ii) and (iv) below.

		
	(i)
	The number of shares of CSC Common Stock subject to each such Adjusted CSC Employee Option shall be equal to (A) the number of shares of CSC Common Stock subject to the corresponding CSC Option immediately prior to the Effective Time divided by (B) the CSC Ratio, with any fractional share rounded down to the nearest whole share; 

		
	(ii)
	the number of shares of CSRA Common Stock subject to each such CSRA Employee Option shall be equal to (A) the number of shares of CSC Common Stock subject to the corresponding CSC Option immediately prior to the Effective Time divided by (B) the CSRA Ratio, with any fractional share rounded down to the nearest whole share;  

		
	(iii)
	the per-share exercise price of each such Adjusted CSC Employee Option shall be equal to (A) the per-share exercise price of the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) the CSC Ratio, rounded up to the nearest whole cent; and

		
	(iv)
	the per-share exercise price of each such CSRA Employee Option shall be equal to (A) the per-share exercise price of the corresponding CSC Option immediately prior to the Effective Time multiplied by (B) the CSRA Ratio, rounded up to the nearest whole cent.

		
	4.3
	Restricted Stock Units

		
	(a)
	Treatment of CSC RSUs.  CSC RSUs, regardless of by whom held, shall be replaced at the Effective Time with (i) a CSC RSU, (ii) an award under the CSRA Equity Plan of a number of CSRA restricted stock units (the “CSRA RSUs”) equal to the number of CSC RSUs subject to each grant, and (iii) $10.50 in cash per CSRA RSU (with CSC and CSRA each contributing a portion of such amount). The $10.50 per share of cash shall vest and be distributed at the same time the shares underlying the corresponding CSRA RSU vest and are distributed. The terms and conditions to which the CSC RSUs or the CSRA RSUs, as applicable, are subject shall be substantially the same terms and conditions as in effect for the corresponding CSC RSUs immediately prior to the Effective Time.

		
	(b)
	Treatment of CSC Director RSUs. CSC Director RSUs granted in fiscal year 2016 (i) shall vest and be settled in shares of CSC common stock with respect to fifty percent (50%) as of the Effective Time, and (ii) with respect to the remaining unvested fifty percent (50%), shall, as of the Effective Time, be replaced 

	
			
	 

	 
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with (x) a number of CSC RSUs with respect to a director who remains a director of a CSC Entity following the Effective Time with a grant-date value of $100,000, vesting as of the same date as the original CSC Director RSUs, plus a number of fully vested CSC RSUs with a grant-date value equal to the product of (1) the special dividend of $10.50 per share with respect to CSRA common stock (with CSC and CSRA each contributing a portion of such amount) multiplied by (2) the number of CSC Director RSUs in which the director vested as of the Effective Time (the “Lost Dividend Amount”), or (y) a number of CSRA RSUs with respect to a director who becomes a director of CSRA as of the Effective Time with a grant-date value of $80,000, vesting as of the same date as the original CSC Director RSUs, plus a number of fully vested CSRA RSUs with a grant-date value equal to the Lost Dividend Amount; or (z) a number of fully-vested CSC RSUs with respect to a director who ceases to be a director of a CSC Entity and who does not become a director of CSRA as of the Effective Time with a grant-date value equal to the Lost Dividend Amount. In each case, the number of RSUs granted shall be determined in accordance with the granting entity’s normal grant procedures and the RSUs, except as otherwise provided herein, shall be subject to substantially the same terms and conditions as the original CSC Director RSUs. Notwithstanding the foregoing to the contrary, for any director of a CSC Entity who has elected to defer the settlement of his or her CSC RSU awards for the calendar year in which the Effective Time occurs, (A) fifty percent (50%) of the CSC Director RSUs shall vest as of the Effective Time and shall be converted into both a CSC RSU and a CSRA RSU in accordance with the terms described in Section 4.3(a) above, in each case which shall be settled in accordance with the terms of the director’s deferral election, and (B) with respect to any new CSC or CSRA RSUs granted to such director pursuant to subsection 4.3(b)(ii)(x), (y) or (z) above, such new RSUs shall (to the extent vested) be settled in accordance with the terms of the director’s deferral election. 
		
	4.4
	Performance Stock Units.

		
	(a)
	As of the Effective Time, each ongoing performance period relating to outstanding PSUs granted under the CSC Equity Plans in fiscal years 2014 and 2015 shall be deemed completed, and any outstanding PSUs shall vest and be settled with the achievement of applicable performance measures deemed to have been satisfied at a level of (i) two hundred percent (200%) of target with respect to PSUs granted in fiscal year 2014; fifty percent (50%) of the PSUs granted in fiscal year 2014 had previously vested, and (ii) seventy percent (70%) of target with respect to PSUs granted in fiscal year 2015; twenty-five percent (25%) of the PSUs granted in fiscal year 2015 had previously vested, leaving forty-five percent (45%) of the award to vest immediately prior to the Effective Time. The remaining unvested thirty percent (30%) of target PSUs granted in fiscal year 2015 will be converted into both time-vesting CSC RSUs and time-vesting CSRA RSUs, which shall vest fifty percent (50%) in May 2016 and fifty percent (50%) in May 2017, subject to the continued employment of the recipient through the applicable settlement date, and in accordance with all other terms of the original CSC Equity Plan awards, and each of the time-vesting CSC RSUs and time-vesting CSRA RSUs will receive the applicable dividend associated with such shares and will vest and be distributed at the same time as the shares underlying the corresponding time-vesting CSC RSUs and time-vesting CSRA RSUs vest and are distributed. 

		
	(b)
	Each outstanding PSU granted in fiscal year 2016 held by a CSC Group Employee shall be converted on the Distribution Date into an adjusted CSC PSU (the “Adjusted CSC PSU”), subject to terms and conditions pursuant to Section 4.4(b)(i) below.  Each outstanding CSC PSU granted in fiscal year 2016 held by a CSRA Group Employee at the Effective Time shall be converted into a CSRA PSU (the “CSRA PSU”), subject to terms and conditions pursuant to Section 4.4(b)(ii) below.  However, from and after the Effective Time:

	
			
	 

	 
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	(i)
	the number of shares of CSC Common Stock subject to each such Adjusted CSC PSU shall be equal to (A) the number of shares of CSC Common Stock subject to the corresponding CSC PSU immediately prior to the Effective Time divided by (B) the CSC Ratio, with any fractional share rounded down to the nearest whole share; 

		
	(ii)
	the number of shares of CSRA Common Stock subject to each such CSRA PSU shall be equal to (A) the number of shares of CSC Common Stock subject to the corresponding PSU immediately prior to the Effective Time divided by (B) the CSRA Ratio, with any fractional share rounded down to the nearest whole share.

		
	(c)
	As of the Effective Time, the performance measures applicable to each outstanding PSUs granted in fiscal year 2016 held by a CSC Group Employee shall be adjusted pursuant to the CSC Equity Plans to provide for new performance criteria following the Distribution Date, as determined by the compensation committee of the Board, in its sole discretion; the performance measures applicable to each outstanding PSUs granted in fiscal year 2016 held by a CSRA Group Employee shall be adjusted pursuant to the CSRA Equity Plan to provide for new performance criteria following the Distribution Date, as determined by the compensation committee of the CSRA Board, in its sole discretion.

		
	4.5
	Section 16(b) of the Securities Act; Code Sections 162(m) and 409A

		
	(a)
	By approving the adoption of this Agreement, the respective Boards of Directors of each of CSC and CSRA intend to exempt from the short-swing profit recovery provisions of Section 16(b) of the Securities Act, by reason of the application of Rule 16b-3 thereunder, all acquisitions and dispositions of equity incentive awards by directors and officers of each of CSC and CSRA, and the respective Boards of Directors of CSC and CSRA also intend expressly to approve, in respect of any equity-based award, the use of any method for the payment of an exercise price and the satisfaction of any applicable Tax withholding (specifically including the actual or constructive tendering of shares in payment of an exercise price and the withholding of option shares from delivery in satisfaction of applicable Tax withholding requirements) to the extent such method is permitted under the CSC Equity Plans, CSRA Equity Plan and any award agreement.

		
	(b)
	Notwithstanding anything in this Agreement to the contrary (including the treatment of supplemental and deferred compensation plans, outstanding long-term incentive awards and annual incentive awards as described herein), CSC and CSRA agree to negotiate in good faith regarding the need for any treatment different from that otherwise provided herein to ensure that (i) a federal income tax deduction for the payment of any supplemental or deferred compensation or long-term incentive award, annual incentive award or other compensation is, to the extent prescribed under the terms of the applicable plan and award agreement, not limited by reason of Section 162(m) of the Code, and (ii) the treatment of any supplemental or deferred compensation or long-term incentive award, annual incentive award or other compensation does not cause the imposition of a penalty tax under Section 409A of the Code.

		
	4.6
	Liabilities for Settlement of Awards

		
	(a)
	Settlement of CSC Options.  CSC shall be responsible for all Liabilities associated with CSC Options (regardless of the holder of such awards), including any option exercise, share delivery, registration or other obligations related to the exercise of the CSC Options.

	
			
	 

	 
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	(b)
	Settlement of CSRA Options.  CSRA shall be responsible for all Liabilities associated with CSRA Options (regardless of the holder of such awards), including any option exercise, share delivery, registration or other obligations related to the exercise of the CSRA Options.

		
	(c)
	Settlement CSC RSUs.  CSC shall be responsible for all Liabilities associated with CSC RSUs, including any share delivery, registration or other obligations related to the settlement of the CSC RSUs.

		
	(d)
	Settlement of CSRA RSUs.  CSRA shall be responsible for all Liabilities associated with CSRA RSUs, including any share delivery, registration or other obligations related to the settlement of the CSRA RSUs.

		
	(e)
	Settlement of PSUs.  CSC shall be responsible for all Liabilities associated with PSUs held by CSC Group Employees, including any share delivery, registration or other obligations related to the settlement of the PSUs.  CSRA shall be responsible for all Liabilities associated with PSUs held by CSRA Group Employees, including any share delivery, registration or other obligations related to the settlement of the PSUs.

		
	4.7
	Bonus Payments

		
	(a)
	CSRA Bonus Plans.  Not later than the Effective Time, CSRA shall, or shall cause another CSRA Entity to, adopt a plan or plans that will provide annual bonuses for CSRA Group Employees transferred from the CSC Group to the CSRA Group (the “CSRA Bonus Plans”) that are equivalent to the CSC Bonus Plans, subject to CSRA’s right to amend such plan after the Effective Time in accordance with the terms thereof.  The CSRA Bonus Plans shall be approved prior to the Effective Time by the sole stockholder of CSRA, and CSRA Group Employees shall participate in such CSRA Bonus Plans immediately following the Effective Time; provided, however, that service with CSC shall be credited for the purposes of determining whether such CSRA Group Employee had been a participant in the CSRA Bonus Plans during the applicable performance period.

		
	(b)
	Adjusted CSC Group Bonuses.  Annual bonuses shall be paid at the time such bonuses and incentives would otherwise have been paid in the ordinary course had the Distribution not occurred, in accordance with the terms of the relevant annual bonus program and subject to the continued employment of the recipient.  The performance targets for any CSC Group annual bonus opportunities in effect immediately prior to the Effective Time shall be replaced with new performance targets for any performance period following the Effective Time.

		
	(c)
	Allocation of Bonus Responsibility.  For the avoidance of doubt, (i) the CSRA Group shall be solely responsible for funding, paying, and discharging all obligations relating to any annual cash incentive awards that any CSRA Group Employee is eligible to receive (A) under any CSRA Group annual bonus plans with respect to payments made beginning at or after the Effective Time, including the CSRA Bonus Plans, and (B) in accordance with Section 4.7(b) above, and no member of the CSC Group shall have any obligations with respect thereto and (ii) the CSC Group shall be solely responsible for funding, paying, and discharging all obligations relating to any annual cash incentive awards that any CSC Group Employee is eligible to receive under any CSC annual bonus plans with respect to payments made beginning at or after the Effective Time, and no member of the CSRA Group shall have any obligations with respect thereto.

		
	4.8
	Form S-8

As soon as reasonably practicable and subject to applicable Law, CSRA shall prepare and file with the Securities Exchange Commission a registration statement on Form S-8 (or another appropriate form) 

	
			
	 

	 
	20
	 

	
	
	 

registering under the Securities Act the offering of a number of shares of CSRA Common Stock at a minimum equal to the number of shares available under the CSRA 401(k) Plan, CSRA RSUs and CSRA Options.  CSRA shall use commercially reasonable efforts to cause any such registration statement to be kept effective (and the current status of the prospectus or prospectuses required thereby to be maintained) as long as any CSRA RSUs and CSRA Options remain outstanding.
		
	4.9
	Tax Reporting and Withholding for Equity-Based Awards

CSC (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to income of CSC Group Employees or Former CSC Group Employees, and CSRA (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to income of CSRA Group Employees.  CSC (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to any equity incentive award granted to CSC Group Employees or Former CSC Group Employees, and CSRA (or one of its Subsidiaries) will be responsible for all income, payroll, or other tax reporting related to any equity incentive award granted to CSRA Group Employees.  Similarly, CSC will be responsible for all income, payroll, or other tax reporting related to income of its non-employee directors from equity-based awards, and CSRA will be responsible for all income, payroll, or other tax reporting related to income of its non-employee directors from equity-based awards.  Further, CSC (or one of its Subsidiaries) shall be responsible for remitting applicable tax withholdings for CSC Group Employees and Former CSC Group Employees to each applicable taxing authority, and CSRA (or one of its Subsidiaries) shall be responsible for remitting applicable tax withholdings for CSRA Group Employees to each applicable taxing authority; provided, however, that either CSC or CSRA shall act as agent for the other company in connection with equity incentive awards granted by either CSC or CSRA to employees or former employees of the other company by remitting amounts withheld in the form of shares or otherwise received in conjunction with a settlement or exercise of such awards to the other company.  CSC and CSRA acknowledge and agree that the parties will cooperate with each other and with third-party providers to effect withholding and remittance of taxes, as well as required tax reporting, in a timely, efficient, and appropriate manner.
		
	4.10
	Approval of the CSRA Equity Plan

Not later than the Effective Time, CSRA shall, or shall have caused a CSRA Entity to, have adopted the CSRA Equity Plan.  The CSRA Equity Plan shall be approved prior to the Effective Time by the sole stockholder of CSRA.
		
	5.
	U.S. QUALIFIED RETIREMENT PLANS

		
	5.1
	Establishment of the CSRA 401(k) Plan

On or before the Effective Time, CSRA shall, or shall cause another CSRA Entity to, establish a defined contribution plan for the benefit of CSRA Group Employees (the “CSRA 401(k) Plan”), which, as of the date of its establishment, shall have terms that are substantially identical to the terms of the MAP.  CSRA shall be responsible for taking all necessary, reasonable, and appropriate action to establish, maintain, and administer the CSRA 401(k) Plan so that it is qualified under Section 401(a) of the Code and that the related trust thereunder is exempt under Section 501(a) of the Code.  CSRA (acting directly or through its Affiliates) shall be responsible for any and all Liabilities and other obligations with respect to the CSRA 401(k) Plan.
		
	5.2
	Transfer of MAP Assets and Liabilities

	
			
	 

	 
	21
	 

	
	
	 

On or before the Effective Time (or such later time as mutually agreed by the Parties), CSC shall cause the accounts (including any outstanding loan balances) in the MAP attributable to CSRA Group Employees who will participate in the CSRA 401(k) Plan (the “CSRA 401(k) Plan Beneficiaries”) and all of the Assets and Liabilities in the MAP related thereto to be transferred in-kind to the CSRA 401(k) Plan, and CSRA shall cause the CSRA 401(k) Plan to accept such transfer of accounts and underlying Assets and Liabilities and, effective as of the date of such transfer, to assume and to fully perform, pay, and discharge, all obligations of the MAP relating to the accounts of the CSRA 401(k) Plan Beneficiaries (to the extent the Assets and Liabilities related to those accounts are actually transferred from the MAP to the CSRA 401(k) Plan) as of the establishment of such plan.  The transfer of Assets and Liabilities shall be conducted in accordance with Section 414(l) of the Code, Treasury Regulation Section 1.414(1)‐1, and Section 208 of ERISA. 
		
	5.3
	Treatment of CSC Common Stock and CSRA Common Stock

		
	(d)
	CSRA 401(k) Plan.  The CSRA 401(k) Plan will provide, effective no later than the Effective Time: (i) for the establishment of a CSRA Common Stock fund, (ii) that such CSRA Common Stock fund shall receive a transfer of and hold all shares of CSRA Common Stock distributed in connection with the Distribution in respect of CSC Common Stock held in MAP accounts of CSRA 401(k) Plan Beneficiaries, and (iii) that, following the Effective Time, contributions made by or on behalf of such CSRA 401(k) Plan Beneficiaries may be allocated to the CSRA Common Stock fund, subject to plan limitations.  Shares of CSC Common Stock held in MAP accounts of CSRA 401(k) Plan Beneficiaries prior to the Effective Time shall be transferred in kind to a CSC Common Stock Fund under the CSRA 401(k) Plan pursuant to Section 5.2 of this Agreement.  CSRA 401(k) Plan Beneficiaries shall be required to liquidate their holdings in CSC Common Stock within twelve (12) months following the Effective Time, subject to the provisions of the CSRA 401(k) Plan and the requirements of applicable Law, and invest those monies in any other investment fund offered under the CSRA 401(k) Plan.  No additional shares of CSC Common Stock may be acquired by or held in the CSRA 401(k) Plan by CSRA 401(k) Plan Beneficiaries, other than through dividends.

		
	(e)
	CSRA Common Stock Held in MAP Accounts.  Shares of CSRA Common Stock distributed in connection with the Distribution in respect of shares of CSC Common Stock held in MAP accounts of CSC Group Employees or Former CSC Group Employees who participate in the MAP (the “MAP Beneficiaries”) shall be deposited in a CSRA Common Stock fund under the MAP.  MAP Beneficiaries will be prohibited from increasing their holdings in such CSRA Common Stock fund under the MAP, other than through dividends, and shall be required to liquidate their holdings in CSRA Common Stock within twelve (12) months following the Effective Time, subject to the provisions of the MAP and the requirements of applicable Law and fiduciary prudence, and invest those monies in any other investment fund offered under the MAP. 

		
	5.4
	Continuation of Elections

As of the date on which each such employee is transferred to CSRA from CSC but no later than the Effective Time, CSRA (acting directly or through members of the CSRA Group) shall cause the CSRA 401(k) Plan to recognize and maintain all MAP elections for each respective CSRA Group Employee, including, but not limited to, deferral, investment, and payment form elections, beneficiary designations, and the rights of alternate payees under qualified domestic relations orders with respect to CSRA Group Employees to the extent such election or designation is available under the CSRA 401(k) Plan.
		
	5.5
	Tax Qualified Status

	
			
	 

	 
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CSRA will take all steps and make any necessary filings with the IRS to establish and maintain the CSRA 401(k) Plan so that it is qualified under Section 401(a) of the Code and the related trust is tax-exempt under Section 501(a) of the Code, including seeking and obtaining a favorable determination letter from the IRS as to such qualification.  Furthermore, no later than thirty (30) days prior to the Effective Time, CSC and CSRA (each acting directly or through their respective Affiliates) shall, to the extent necessary, file IRS Form 5310-A regarding the transfer of Assets and Liabilities from the MAP to the CSRA 401(k) Plan as discussed in this Section 5.
		
	5.6
	CSC Defined Benefit Plans

		
	(d)
	Transfer of Pension Plans.  CSC sponsors the Computer Sciences Corporation Employee Pension Plan and the DynCorp Information Systems LLC Union Pension Plan (the “Transferred Pension Plans”).  Effective no later than the Effective Time, CSC shall transfer sponsorship and administration of the Transferred Pension Plans to CSRA.  CSRA shall, or shall cause one or more members of the CSRA Group to, assume from CSC sponsorship of and all right, title and interest of CSC in and to and all related Assets and Liabilities under the Transferred Pension Plans and related trusts, in accordance with Section 414(l) of the Code, Treasury Regulation Section 1.414(l)-1 and Section 208 of ERISA.  No later than thirty (30) days prior to the Effective Time, CSC and CSRA shall (directly or through their respective affiliates), to the extent necessary, file an IRS Form 5310-A regarding such transfer of Assets and Liabilities.  The Transferred Plans shall make payments to all CSC Group Employees and Former CSC Group Employees with vested rights thereunder in accordance with the terms of the Transferred Pension Plans as in effect from time to time and their applicable beneficiaries. 

		
	(i)
	Only to the extent required by Law, prior to the Effective Time, CSC shall amend the Computer Sciences Corporation Employee Pension Plan (the “EPP”) to recognize each CSC Group Employee’s service history following the Distribution with the CSC Group for purposes of determining only (i) early retirement eligibility and reduction factor and (ii) disability benefit eligibility.  No other service with CSC Group following the Distribution shall be recognized under the EPP and only service required by Law shall be recognized.  Subject to applicable Law, upon the Distribution and transfer of the EPP, active CSC Group Employees will be considered to have incurred a “severance from employment” and may begin to receive a distribution of their benefit under the EPP; provided such employees otherwise meet the requirements for commencing benefits under the EPP.  

		
	(ii)
	Following the earlier of the Effective Time or the date on which such plans are transferred, CSRA shall be responsible for taking all necessary, reasonable and appropriate action to maintain and administer the Transferred Plans so that they are qualified under Section 401(a) of the Code.  CSRA shall be responsible for any and all Liabilities (including Liability for funding) and other obligations with respect to the Transferred Pension Plans following the earlier of the Effective Time or the date on which such plans are transferred.

		
	(e)
	Transfer of Eagle Alliance Pension Plan.  CSC owned seventy-nine percent (79%) of Eagle Alliance, a separate joint venture between CSC and Northrup Grumman Corporation.  Eagle Alliance sponsors the Eagle Alliance Pension Plan for the benefit of eligible Eagle Alliance employees.  Effective July 4, 2015, CSC transferred its entire ownership interest in Eagle Alliance to CSRA Group.  Such transfer included the assets and liabilities, including the responsibilities associated with the Eagle Alliance Pension Plan.  As an owner of Eagle Alliance, CSRA shall be responsible for any and all Liabilities (including Liability for 

	
			
	 

	 
	23
	 

	
	
	 

funding) and other obligations with respect to the Eagle Alliance Pension Plan following the Effective Time.
		
	(f)
	Pension Plans Remaining with CSC.  CSC or its affiliates sponsor the CSC Outsourcing Inc. CUTW Hourly Pension Plan and the CSC Outsourcing Inc. Hourly Pension Plan, as well as certain other pension plans outside of the United States (collectively, the “Remaining Pension Plans”).  Following the Effective Time, the Remaining Pension Plans shall continue to be sponsored by CSC or members of the CSC Group.

		
	(g)
	Transfer of CSR Range Employee’s Pension Plan.  Effective July 19, 2013, CSC entered into an agreement with Pacific Architects and Engineers, Incorporated (“PAE”) to loan to PAE the funds required to terminate the CSR Range Employee’s Pension Plan (previously sponsored by CSC jointly with its joint venture partner) until such date that the government reimburses PAE under the CAS 413.50(c)(12) and FAR 52.215-15 regulations.  Effective no later than the Effective Time, CSC shall transfer all right, title and interest of this loan agreement to CSRA.  CSRA shall assume all terms of this aforementioned agreement and be responsible for making all payments to PAE.

		
	(h)
	The financial presentation of the defined benefit pension liabilities and other post-employment benefit obligations in the Form 10 (as amended through August 17, 2015) is materially consistent with the allocation of such liabilities under this Sections 5.6.

		
	(i)
	Following the Distribution, CSRA expects to contribute to the EPP approximately $183,000 and cause its third-party provider to contribute to the EPP approximately $420,000 pursuant to the correction performed by CSC for the overpayment of certain benefit distributions to EPP participants in accordance with the IRS Employee Plans Compliance Resolution System.

		
	5.7
	Other Defined Contribution Plans

		
	(a)
	Defined Contribution Plans Remaining in the CSC Group.  CSC or members of the CSC Group sponsor the (i) AppLabs, Inc. 401(k) Profit Sharing Plan, (ii) iSOFT Integration Systems, Inc. 401(k) Profit Sharing Plan & Trust, and (iii) the Technology Service Partners Inc. 401(k) Profit Sharing Plan & Trust.  These plans will remain with the CSC Group following the Effective Time.  

		
	(b)
	Transfer of Vulnerability Research Labs, LLC 401(k) Profit Sharing Plan.  CSC owns one hundred percent (100%) of Vulnerability Research Labs, LLC (“VRL”).  No later than the Effective Time, CSC will transfer its entire ownership interest in VRL to CSRA Group.  Such transfer includes the responsibilities associated with the Vulnerability Research Labs, LLC 401(k) Profit Sharing Plan & Trust.  As an owner of VRL, CSRA shall be responsible for any and all Liabilities and other obligations with respect to the Vulnerability Research Labs, LLC 401(k) Profit Sharing Plan & Trust following the Effective Time.

		
	5.8
	CSC Master Trust

The assets for the EPP (including assets in the EPP’s respective 401(h) accounts), the CSC Outsourcing Inc. CUTW Hourly Pension Plan, the CSC Outsourcing Inc. Hourly Pension Plan, the Eagle Alliance Pension Plan, the DynCorp Information Systems LLC Union Pension Plan and the MAP are held in a Master Trust with BNY Mellon (the “Master Trust”).  
		
	(a)
	New Master Trust for CSC.  On or before the Effective Time, CSC will adopt a new separate trust agreement (mirroring the trust agreement currently in place with BNY Mellon, hereafter the “New 

	
			
	 

	 
	24
	 

	
	
	 

Master Trust”) and transfer to the New Master Trust the assets attributable to the (i) CSC Outsourcing Inc.  CUTW Hourly Pension Plan, (ii) CSC Outsourcing Inc. Hourly Pension Plan, and (iii) all account balances in the MAP, other than those related to the CSRA 401(k) Plan Beneficiaries which are to be transferred to CSRA in accordance with Section 5.2.  
		
	(b)
	Assignment of Master Trust to CSRA.  On or before the Effective Time and following the transfer of assets to the New Master Trust described in Section 5.8(b), CSC shall assign and cause CSRA to be substituted for CSC under all trust agreements under assets of the Master Trust, such that CSRA succeeds to all of CSC’s right, title and interest in and to the Master Trust and the assets therefore, subject to the terms thereof. 

		
	(c)
	Administration.  Prior to the Effective Time, CSC shall adopt such amendments to the Master Trust as are required to implement this Section 5.8.  Each Party shall be responsible for taking all necessary, reasonable, and appropriate action to maintain and administer its respective master trust so that it is exempt under Section 501(a) of the Code.

		
	6.
	NONQUALIFIED PLANS

		
	6.1
	Nonqualified Plans

		
	(c)
	Transfer of Nonqualified Plans. On or before the Effective Time, the CSC Group will transfer to CSRA all Liabilities arising out of or relating to the CSC Excess Plan, the CSC Supplemental Executive Retirement Plan, the CSC Supplemental Executive Retirement Plan No. 2, the 1990 Nonemployee Director Retirement Plan, the CSC/WCI Nonqualified Retirement Plan, the Dynalectron Corporation Supplementary Pension Plan, and the DynCorp Supplemental Executive Retirement Plan (the “CSRA Nonqualified Plans”), and shall administer and make any payments to participants in such plans (the “CSRA Nonqualified Plan Beneficiaries”) in accordance with the terms of the CSRA Nonqualified Plans.

		
	(d)
	Liability and Responsibility.  CSRA shall have sole responsibility for the administration of the CSRA Nonqualified Plans and the payment of benefits thereunder to or on behalf of current and former employees, and no member of the CSC Group shall have any liability or responsibility therefor.

		
	6.2
	Key Employee Deferred Compensation Plan

		
	(f)
	Establishing CSRA Deferred Compensation Plan.  On or prior to the Effective Time, CSRA shall, or shall cause another CSRA Entity to, establish and adopt a deferred compensation plan for its key employees and directors (the “CSRA Deferred Compensation Plan”) to provide each CSRA Group Employee or CSRA Director who was a participant in the CSC Deferred Compensation Plan as of immediately prior to the Effective Time (each, a “CSRA Deferred Compensation Plan Beneficiary”) benefits in respect of service and compensation following the establishment of such plan substantially similar to those accrued with respect to such person under the CSC Deferred Compensation Plan as of immediately prior to the establishment of such plan.  As of the earlier of the Effective Time or the date on which such plan is established, the CSRA Group Employees and CSRA Directors shall no longer participate in the CSC Deferred Compensation Plan.  The Parties agree that for purposes of the CSC Deferred Compensation Plan the employment of a CSRA Deferred Compensation Plan Beneficiary shall not be considered to have terminated as a result of the Distribution or the transfer of employment from CSC (or a CSC Entity) to CSRA (or a CSRA Entity), and such employment shall only be considered to terminate for purposes of the 

	
			
	 

	 
	25
	 

	
	
	 

CSRA Deferred Compensation Plan when the employment of such CSRA Deferred Compensation Plan Beneficiary with the CSRA Group terminates in accordance with the terms of the CSRA Deferred Compensation Plan and applicable Laws.
		
	(g)
	Liability and Responsibility.  The Liabilities in respect of CSRA Deferred Compensation Beneficiaries under the CSC Deferred Compensation Plan shall be assumed by the member of the CSRA Group which sponsors the applicable CSRA Deferred Compensation Plan, effective as of the earlier of the Effective Time or the date on which such plan is established.  CSRA shall have sole responsibility for the administration of the CSRA Deferred Compensation Plan and the payment of benefits thereunder to or on behalf of CSRA Group Employees and the CSRA Directors and former employees of the CSRA Business, and no member of the CSC Group shall have any liability or responsibility therefor.  CSC shall have sole responsibility for the administration of the CSC Deferred Compensation Plan and the payment of benefits thereunder to or on behalf of CSC Group Employees and Former CSC Group Employees (excluding former employees of the CSRA Business) and the CSC Directors (other than the CSRA Directors), and no member of the CSRA Group shall have any liability or responsibility therefor.

		
	7.
	WELFARE PLANS

		
	7.1
	Welfare Plans

On or before the Effective Time, CSRA shall, or shall cause another CSRA Entity to, establish and adopt CSRA Welfare Plans that will provide welfare benefits to each CSRA Group Employee who was a participant in any CSC Welfare Plan (and their eligible spouses and dependents, as the case may be) (collectively, the “CSRA Welfare Plan Participants”) under terms and conditions that are substantially identical to the CSC Welfare Plans.  Coverage and benefits under the CSRA Welfare Plans shall then be provided to the CSRA Welfare Plan Participants on an uninterrupted basis, so far as is reasonably practicable, under the newly established CSRA Welfare Plans that shall contain substantially the same benefit provisions as in effect under the corresponding CSC Welfare Plans immediately prior to the Effective Time.  CSRA Welfare Plan Participants shall cease to be eligible for coverage under the CSC Welfare Plans in the case of CSRA Welfare Plan Participants following the establishment and adoption of the CSRA Welfare Plans and the transfer of such participants to the CSRA Welfare Plans.  For the avoidance of doubt, CSRA Welfare Plan Participants shall not participate in any CSC Welfare Plans after the earlier of the Effective Time or the date on which such plans are established and the respective participant is transferred to CSRA.  CSC Group Employees and Former CSC Group Employees shall not participate in any CSRA Welfare Plans at any time.  Effective no later than the Effective Time, CSC shall transfer to CSRA, and CSRA shall assume, sponsorship and administration of Cigna Global Health Benefits (policy number 02655).
		
	7.2
	Transitional Matters Under CSRA Welfare Plans

		
	(c)
	Treatment of Claims Incurred

		
	(i)
	Liability for Claims.  With respect to unpaid covered claims incurred by any CSRA Welfare Plan Participant under any CSC Welfare Plans for periods of time before the date on which such CSRA Welfare Plans are established, including claims that are self-insured and claims that are fully insured through third-party insurance, CSC shall retain and be responsible for the payment for such claims or shall cause such CSC Welfare Plans to fully perform, pay and discharge all such claims, as the case may be.  No CSRA Entity shall be responsible for any Liability with respect to any such claims.  

	
			
	 

	 
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Notwithstanding the foregoing, neither CSRA Welfare Benefit Plans nor CSRA shall be responsible for a claim incurred prior to the date on which the respective CSC Group Employee is transferred to CSRA from CSC.
		
	(ii)
	Claims Incurred.  For purposes of this Section 7.2(a), a claim or expense is deemed to be incurred (A) with respect to medical (including continuous hospitalization), dental, vision and/or prescription drug benefits, upon the rendering of health services giving rise to such claim or expense, (B) with respect to life insurance, accidental death and dismemberment and business travel accident insurance, upon the occurrence of the event giving rise to such claim or expense, and (C) with respect to short-term and long-term disability benefits, upon the date of an individual’s disability, as determined by the disability benefit insurance carrier or claim administrator, giving rise to such claim or expense.

		
	(d)
	Credit for Deductibles and Other Limits.  With respect to each CSRA Welfare Plan Participant, the CSRA Welfare Plans will give credit for the plan year in which the Effective Time occurs for any amount paid, number of services obtained or provider visits by such CSRA Welfare Plan Participant toward deductibles, out-of-pocket maximums, limits on number of services or visits, or other similar limitations to the extent such amounts are taken into account under the comparable CSC Welfare Plan. 

		
	(e)
	COBRA.  CSC and its Subsidiaries will be liable for all requirements under COBRA with respect to all CSRA Group Employees (and their qualifying beneficiaries) who, as of the day prior to the earlier of the Effective Time or the date on which such employee was transferred to CSRA, were covered under a CSC Benefit Plan pursuant to COBRA or who have a COBRA qualifying event (as defined in Section 4980B of the Code) that had occurred prior to and including the Effective Time.  With respect to CSRA Group Employees (and their qualifying beneficiaries), CSRA shall be liable for all requirements under COBRA with respect to any COBRA qualifying event occurring after the date on which such employee is transferred to CSRA.

		
	7.3
	Continuity of Benefits

		
	(f)
	Additional Details Regarding Flexible Spending Accounts.  To the extent any CSRA Welfare Plan provides or constitutes a health care flexible spending account or dependent care flexible spending account (each a “CSRA FSA”), such CSRA Welfare Plan shall be effective as of the earlier of the Effective Time or the date on which such plan is established.

		
	(v)
	It is the intention of the Parties that all activity under a CSRA Welfare Plan Participant’s flexible spending account with CSC for the plan year in which the Effective Time occurs be treated instead as activity under the corresponding CSRA FSA.  Accordingly, (A) any period of participation by a CSRA Welfare Plan Participant in a CSC flexible spending account during the plan year in which the Effective Time occurs (the “FSA Participation Period”) will be deemed a period when the CSRA Welfare Plan Participant participated in the corresponding CSRA FSA, (B) all expenses incurred during the FSA Participation Period will be deemed incurred while the CSRA Welfare Plan Participant’s coverage was in effect under the corresponding CSRA FSA, and (C) all elections and reimbursements made with respect to an FSA Participation Period under a CSC flexible spending account will be deemed to have been made with respect to the corresponding CSRA FSA.

	
			
	 

	 
	27
	 

	
	
	 

		
	(vi)
	If the aggregate reimbursement payouts made to CSRA Welfare Plan Participants prior to the date on which such participants were transferred to CSRA from the applicable CSC Welfare Plan flexible spending accounts during the plan year in which the Effective Time occurs are less than the aggregate accumulated contributions to such accounts made by such CSRA Welfare Plan Participants prior to the date on which such participants were transferred to CSRA for such plan year, CSC shall cause an amount equal to the amount by which such contributions are in excess of such reimbursement payouts to be transferred to CSRA (or a CSRA Entity designated by CSRA) by wire transfer of immediately available funds as soon as practicable, but in no event later than forty-five (45) days, following the Effective Time.

		
	(vii)
	If the aggregate reimbursement payouts made to CSRA Welfare Plan Participants prior to the date on which such participants were transferred to CSRA from the applicable CSC Welfare Plan flexible spending accounts during the plan year in which the Effective Time occurs exceed the aggregate accumulated contributions to such accounts made by the CSRA Welfare Plan Participants prior to the date on which such participants were transferred to CSRA for such plan year, CSRA shall cause an amount equal to the amount by which such reimbursement payouts are in excess of such contributions to be transferred to CSC (or a CSC Group Entity designated by CSC) by wire transfer of immediately available funds as soon as practicable, but in no event later than 45 days, following the Effective Time.

		
	(viii)
	Notwithstanding anything in this Section 7.3(a), at and after the earlier of the Effective Time or the date on which such plans are established, the CSRA Group shall assume, and cause the CSRA Welfare Plans to be solely responsible for, all claims by CSRA Welfare Plan Participants under the applicable CSC Welfare Plan flexible spending accounts that were incurred in the plan year in which the Distribution occurs, whether incurred prior to, on, or after the Effective Time, that have not been paid in full as of the Effective Time.

		
	(g)
	Additional Details Regarding Health Savings Accounts.  To the extent that any CSRA Welfare Plan provides or constitutes a health savings account (each a “CSRA HSA”), such CSRA Welfare Plan shall be effective no later than as of the Effective Time.  It is the intention of the Parties that all activity under a CSRA Welfare Plan Participant’s health savings account with CSC for the year in which the Distribution occurs be treated instead as activity under the corresponding CSRA HSA.  Accordingly, (i) any period of participation by a CSRA Welfare Plan Participant in a CSC health savings account during the year in which the Effective Time occurs (the “HSA Participation Period”) will be deemed a period when the CSRA Welfare Plan Participant participated in the corresponding CSRA HSA, (ii) all expenses incurred during the HSA Participation Period will be deemed incurred while the CSRA Welfare Plan Participant’s coverage was in effect under the corresponding CSRA HSA, and (iii) all elections and reimbursements made with respect to an HSA Participation Period under a CSC health savings account will be deemed to have been made with respect to the corresponding CSRA HSA.

		
	(h)
	Additional Details Regarding Health Reimbursement Accounts. To the extent any CSRA Welfare Plan provides or constitutes a health reimbursement account (each a “CSRA HRA”), such CSRA Welfare Plan shall be effective no later than as of the Effective Time.

		
	(i)
	It is the intention of the Parties that all activity under a CSRA Welfare Plan Participant’s health reimbursement account with CSC for the plan year in which the Effective Time occurs be treated instead as activity under the corresponding CSRA HRA. Accordingly, (A) any period of 

	
			
	 

	 
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participation by a CSRA Welfare Plan Participant in a CSC health reimbursement account during the plan year in which the Effective Time occurs (the “HRA Participation Period”) will be deemed a period when the CSRA Welfare Plan Participant participated in the corresponding CSRA HRA, (B) all expenses incurred during the HRA Participation Period will be deemed incurred while the CSRA Welfare Plan Participant’s coverage was in effect under the corresponding CSRA HRA, and (C) all company contributions earned and reimbursements made with respect to an HRA Participation Period under a CSC health reimbursement account will be deemed to have been made with respect to the corresponding CSRA HRA.
		
	(ii)
	Notwithstanding anything in this Section 7.3, at and after the earlier of the Effective Time or the date on which such plans are established, the CSRA Group shall assume, and cause the CSRA Welfare Plans to be solely responsible for, all claims by CSRA Welfare Plan Participants under the applicable CSC Welfare Plan health reimbursement accounts that were incurred in the plan year in which the Distribution occurs, whether incurred prior to, on, or after the Effective Time, that have not been paid in full as of the Effective Time. In addition, Section 7.3 shall be administered in all cases such that there shall be no duplication of benefits, payments or contributions made to or on behalf of a CSRA Welfare Plan Participant (or beneficiary) under the CSRA Welfare Plans or CSC Welfare Plans, including the respective FSA, HSA and HRA plans.

		
	(i)
	Waiver of Conditions or Restrictions.  Unless prohibited by applicable Law, the CSRA Welfare Plans will waive all limitations as to preexisting conditions, exclusions, service conditions, waiting period limitations or evidence of insurability requirements that would otherwise be applicable to the CSRA Welfare Plan Participant following the Effective Time to the extent that such Employee had previously satisfied such limitation under the corresponding CSC Welfare Plan.

		
	7.4
	Insurance Contracts

To the extent any CSC Welfare Plan is funded through the purchase of an insurance contract or is subject to any stop loss contract, CSC and CSRA will cooperate and use their commercially reasonable efforts to replicate such insurance contracts for CSRA (except to the extent changes are required under applicable state insurance Laws or filings by the respective insurers) and to maintain any pricing discounts or other preferential terms for both CSC and CSRA for a reasonable term.  Neither Party shall be liable for failure to obtain such insurance contracts, pricing discounts, or other preferential terms for the other Party.  Each Party shall be responsible for any additional premiums, charges, or administrative fees that such Party may incur pursuant to this Section 7.4.
		
	7.5
	Third-Party Vendors

Except as provided below, to the extent any CSC Welfare Plan is administered by a third-party vendor, CSC and CSRA will cooperate and use their commercially reasonable efforts to replicate any contract with such third-party vendor for CSRA and to maintain any pricing discounts or other preferential terms for both CSC and CSRA for a reasonable term.  Neither Party shall be liable for failure to obtain such pricing discounts or other preferential terms for the other Party.  Each Party shall be responsible for any additional premiums, charges, or administrative fees that such Party may incur pursuant to this Section 7.5.
		
	7.6
	Retiree Welfare Benefits. 

	
			
	 

	 
	29
	 

	
	
	 

		
	(d)
	Retiree Welfare Benefits.  CSC sponsors (w) The Computer Sciences Corporation 1992 Employee Welfare Benefits Plan, (the “1992 Plan”) (x) the CSC Welfare Benefits Plan for DuPont/Conoco, LogMod and Zurich Retirees (the “DuPont Plan”), (y) the CSC Welfare Benefits Plan for DIS (Former GTE) Retirees (the “GTE Plan”), and (z) CSC Welfare Benefits Plan for TMG/TMD Retirees (the “TMG Plan” and together with the 1992 Plan, DuPont Plan and GTE Plan, the “CSC OPEB Plans”).

		
	(i)
	1992 Plan and GTE Plan.  Effective no later than the Effective Time, CSC shall transfer sponsorship of the 1992 Plan and the related VEBA, as well as the GTE Plan to CSRA (the “Transferred OPEB Plans”).  CSRA shall, or shall cause one or more members of the CSRA Group to, assume from CSC sponsorship of and all right, title and interest of CSC in and to and all related Assets and Liabilities and benefit obligations under the Transferred OPEB Plans.  On or before the Effective Time, CSC shall assign and cause CSRA to be substituted for CSC under all trust agreements under the 1992 Plan VEBA, such that CSRA succeeds to all of CSC’s right, title and interest in and to the 1992 Plan VEBA and the assets therefore, subject to the terms thereof.  The Transferred OPEB Plans shall provide such benefits and payments as set forth under the respective Transferred OPEB Plans to all eligible retired CSC Group Employees, Former CSC Group Employees and CSRA Group Employees.  The 1992 Plan and related VEBA shall be amended to recognize each CSC Group Employee’s service following the Distribution with the CSC Group for purposes of determining only (A) eligibility, and (B) level of benefits.  The VEBA shall be amended to eliminate future contributions from employees making contributions to the VEBA as of the Distribution. 

		
	(ii)
	DuPont/LogMod Plan.  Effective no later than the Effective Time, the DuPont Plan shall be separated into those assets, liabilities and benefit obligations attributable to (A) CSC Group and Former CSC Group Employees eligible under the DuPont/Zurich components of the plan (the “DuPont Plan”), and (B) CSC Group Employees and Former CSC Group Employees eligible under the LogMod component of the plan (the “LogMod Plan”)).  CSC shall remain liable for the Assets, Liabilities and benefit obligations under the DuPont Plan.  The DuPont Plan shall provide such benefits and payments as set forth under the respective Plan to all eligible retired CSC Group Employees, Former CSC Group Employees and CSC Employees.  The DuPont Plan shall be amended to recognize each CSRA Group Employee’s service following the Distribution with the CSRA Group for purposes of determining only (1) eligibility, and (2) level of benefits.  As of no later than the Effective Time, CSC shall transfer sponsorship of the LogMod Plan to CSRA.  CSRA shall, or shall cause one or more members of the CSRA Group to, assume from CSC sponsorship of and all right, title and interest of CSC in and to and all related Assets and Liabilities and benefit obligations under the LogMod Plan.  The LogMod Plan shall provide such benefits and payments to all eligible retired CSC Group Employees, Former CSC Group Retirees and CSRA Group Employees.

		
	(iii)
	TMG Plan.  CSC shall retain and remain responsible for the Assets, Liabilities and benefit obligations under the TMG Plan and related VEBA following the Effective Time. 

		
	(iv)
	Five-Year Requirement.  Notwithstanding, the foregoing, the Parties agree not to terminate the retiree medical and life plans set forth above, or significantly reduce such retiree medical or life plan benefits such that an accounting curtailment is triggered, for a period of five years from the Distribution, without approval and agreement from the other Party; provided however that such approval and agreement shall not be unreasonably withheld.

	
			
	 

	 
	30
	 

	
	
	 

		
	(e)
	Transfer of Eagle Alliance Joint Venture OPEB Plan.  CSC owned seventy-nine percent (79%) of Eagle Alliance, a separate joint venture between CSC and Northrup Grumman Corporation.  Eagle Alliance sponsors the Eagle Alliance Retiree Medical Plan for the benefit of eligible Eagle Alliance employees.  Effective July 4, 2015, CSC transferred its entire ownership interest in Eagle Alliance to Computer Science GS Group.  Such transfer included the assets and liabilities, including the responsibilities and obligations associated with the Eagle Alliance Retiree Medical Plan.  As an owner of Eagle Alliance, CSRA shall be responsible for any and all Liabilities (including Liability for funding) and other obligations with respect to the Eagle Alliance Retiree Medical Plan following the Effective Time. 

		
	(f)
	The financial presentation of the other post-employment benefit obligations in the Form 10 (as amended through August 17, 2015) is materially consistent with the allocation of such liabilities under this Section 7.6.

		
	8.
	WORKERS’ COMPENSATION AND UNEMPLOYMENT COMPENSATION

		
	8.1
	Workers’ Compensation

Workers’ compensation will be dealt with as per Section 10 of the Master Separation and Distribution Agreement. 
		
	8.2
	Unemployment Compensation

		
	(j)
	CSRA Unemployment Compensation.  Effective as of the Effective Time, CSRA shall, or shall cause another CSRA Entity to, assume the obligations for all claims and Liabilities relating to unemployment compensation benefits for all CSRA Group Employees.  Effective as of the Effective Time, CSRA, acting through the CSRA Entity employing each CSRA Group Employee, will be responsible for establishing new unemployment insurance employer accounts, policies and claims handling contracts with the applicable government agencies.  To the extent that such insurance coverage cannot be obtained by CSRA or a CSRA Entity, or, pursuant to state laws and processes, such Liabilities are assessed by a state against CSC, in respect of claims and Liabilities otherwise to be assumed by CSRA or a CSRA Entity pursuant to this Section 8.2, CSC shall remain primarily liable for such claims and Liabilities, but CSRA shall indemnify and hold harmless CSC for any such claims and Liabilities.  If the preceding sentence applies, then at one or more mutually agreed upon dates, CSC will determine the present value of such claims and Liabilities and CSRA shall reimburse CSC for that amount.

		
	(k)
	CSC Unemployment Compensation.  Effective as of the Effective Time, the CSC Entity employing each CSC Group Employee shall have (and, to the extent it has not previously had such obligations, such CSC Entity shall assume) the obligations for all claims and Liabilities relating to unemployment compensation benefits for all CSC Group Employees.  Effective as of the Effective Time, the CSC Entity formerly employing each CSC Group Employee shall have (and, to the extent it has not previously had such obligations, such CSC Entity shall assume) the obligations for all claims and Liabilities relating to unemployment compensation benefits for all Former CSC Group Employees. 

		
	(l)
	Cooperation.  CSRA and CSC shall use commercially reasonable efforts to provide that unemployment insurance costs are not adversely affected for either of them by reason of the Distribution.

		
	9.
	BENEFIT ARRANGEMENTS AND OTHER MATTERS

	
			
	 

	 
	31
	 

	
	
	 

		
	9.1
	Termination of Participation

Except as otherwise provided under this Agreement, effective as of immediately after the Effective Time, CSRA Group Employees shall not be eligible to participate in any CSC Benefit Plan.
		
	9.2
	Accrued Time Off

CSRA shall recognize and assume all Liability for all unused vacation, holiday, sick leave, flex days, personal days and paid-time off and other time-off benefits with respect to CSRA Group Employees which accrued prior to the Effective Time and CSRA shall credit each CSRA Group Employee with such accrual.
		
	9.3
	Leaves of Absence

CSRA will continue to apply the appropriate leave of absence policies applicable to inactive CSRA Group Employees who are on an approved leave of absence as of the Effective Time.  Leaves of absence taken by CSRA Group Employees prior to the Effective Time shall be deemed to have been taken as employees of a member of the CSRA Group.
		
	9.4
	Certain Director Fees

With respect to any CSC Director and CSRA Director, CSC shall retain responsibility for the payment of any fees payable in respect of service on the board of directors of CSC that are payable but not yet paid as of the Effective Time, and CSRA shall not have any responsibility for any such payments.  With respect to any CSRA Director, CSRA shall be responsible for the payment of any fees payable in respect of service on the board of directors of CSRA that are earned at any time beginning at or after the Effective Time, and CSC shall not have any responsibility for any such payments.  With respect to any CSC Director, CSC shall be responsible for the payment of any fees payable in respect of service on the board of directors of CSC that are earned at any time beginning at or after the Effective Time, and CSRA shall not have any responsibility for any such payments.
		
	9.5
	Restrictive Covenants in Employment and Other Agreements

To the fullest extent permitted by the agreements described in this Section 9.5 and applicable Law, CSC shall assign, or cause an applicable member of the CSC Group to assign, to CSRA or a member of the CSRA Group, as designated by CSRA, all agreements containing restrictive covenants (including confidentiality, non-competition and non-solicitation provisions), including but not limited to the Non-Competition/Non-Solicitation Agreement, and the assignment of any intellectual property between a member of the CSC Group and a CSRA Group Employee, including but not limited to the Assignment of Inventions and Covenant Against Disclosure Agreement, with such assignment to be effective as of the Effective Time.  To the extent that assignment of such agreements is not permitted, effective as of the Effective Time, each member of the CSRA Group shall be considered to be a successor to each member of the CSC Group for purposes of, and a third-party beneficiary with respect to, all agreements containing restrictive covenants (including confidentiality, non-competition and non-solicitation provisions) and the assignment of any intellectual property between a member of the CSC Group and a CSRA Group Employee, such that each member of the CSRA Group shall enjoy all the rights and benefits under such agreements (including rights and benefits as a third-party beneficiary), with respect to the business operations of the CSRA Group; provided, however, that in no event shall CSC be permitted to enforce such restrictive covenant agreements against CSRA Group Employees for action taken in their capacity as employees of 

	
			
	 

	 
	32
	 

	
	
	 

a member of the CSRA Group.  Furthermore, the Parties agree that, with respect to equity awards held by CSC Group Employees or CSRA Group Employees which provide for cancellation, forfeiture or similar action in the event of a determination that the holder of an equity award engaged in “detrimental activities”, the entity that does not employ such holder shall enforce the penalties with respect to the detrimental activities and treat any equity award that was converted pursuant to the terms of this Agreement in the same manner as a result of such detrimental activities as the employing entity. For purposes of this Section 9.5, “detrimental activities” shall include any of the following activities: (i) competing with the CSC Group or the CSRA Group, as applicable, (ii) using or disclosing, other than as expressly authorized by the CSC Group or the CSRA Group, as applicable, any confidential business information or trade secrets that the participant obtains during the course of his or her employment with the CSC Group or the CSRA Group, as applicable; and (iii) after the participant is no longer employed by the CSC Group or the CSRA Group, as applicable, (A) soliciting any person or entity whom the participant knows to be a customer of, or whose business the participant solicited on behalf of, the CSC Group or the CSRA Group, as applicable, while employed by it, (B) soliciting or hiring any person who is then an employee of the CSC Group or the CSRA Group, as applicable, or (C) taking any action that, in the judgment of the Compensation Committee of the Board of Directors of the CSC Group or the CSRA Group, as applicable, is not in the best interests of the CSC Group or the CSRA Group, as applicable.
		
	10.
	NON-U.S. EMPLOYEES

		
	10.1
	General Principles

Except as explicitly set forth in this Section 10, CSC Group Employees and CSRA Group Employees who are resident outside of the U.S. or otherwise are subject to non-U.S. Law and their related benefits and obligations shall be treated, in so far as is practicable, in the same manner as the CSC Group Employees and CSRA Group Employees who are resident in the U.S.; provided, however, that all actions taken with respect to non-U.S. Employees in connection with the Distribution will be accomplished in accordance with applicable Law and custom in each of the applicable jurisdictions.
		
	10.2
	Treatment of Equity Awards Held by Non-U.S. Employees

Equity awards held by non-U.S. Employees of the CSC Group or the CSRA Group shall have such special adjustments and provisions as are needed to satisfy any applicable local Law.
		
	11.
	GENERAL PROVISIONS

		
	11.1
	Preservation of Rights to Amend

The rights of each member of the CSC Group and each member of the CSRA Group to amend, waive, or terminate any Benefit Plan shall not be limited in any way by this Agreement.
		
	11.2
	Confidentiality

Each Party agrees that any information conveyed or otherwise received by or on behalf of a Party in conjunction herewith that is not otherwise public through no fault of such Party is confidential and is subject to the terms of the confidentiality provisions set forth herein and in the Master Separation and Distribution Agreement, including Section 3.3(e) of this Agreement and Section 8.5 of the Master Separation and Distribution Agreement.

	
			
	 

	 
	33
	 

	
	
	 

		
	11.3
	Administrative Complaints/Litigation

Except as otherwise provided in this Agreement, on and after the Distribution Date, CSRA shall assume, and be solely liable for, the handling, administration, investigation, and defense of actions, including ERISA, occupational safety and health, employment standards, union grievances, wrongful dismissal, discrimination or human rights, and unemployment compensation claims asserted at any time against CSC or any member of the CSC Group by any CSRA Group Employee (including any dependent or beneficiary of any such Employee) or any other person, to the extent such actions or claims arise out of or relate to employment or the provision of services (whether as an employee, contractor, consultant, or otherwise) to or with respect to the business activities of any member of the CSRA Group after the Distribution Date.  To the extent that any legal action relates to a putative or certified class of plaintiffs, which includes both CSC Group Employees (or Former CSC Group Employees) and CSRA Group Employees and such action involves employment or benefit plan related claims, reasonable costs and expenses incurred by the Parties in responding to such legal action shall be allocated among the Parties equitably in proportion to a reasonable assessment of the relative proportion of Employees included in or represented by the putative or certified plaintiff class.  The procedures contained in the indemnification and related litigation cooperation provisions of the Master Separation and Distribution Agreement shall apply with respect to each Party’s indemnification obligations under this Section 11.3.
		
	11.4
	Reimbursement and Indemnification

Each Party agrees to reimburse the other Party, within thirty (30) days of receipt from the other Party of reasonable verification, for all costs and expenses which the other Party may incur on its behalf as a result of any of the respective CSC and CSRA Welfare Plans, Retirement Plans, Benefit Plans, and Deferred Compensation Plans and, as contemplated by Sections 4, 5 and 6, any termination or severance payments or benefits.  All Liabilities retained, assumed, or indemnified against by CSRA pursuant to this Agreement, and all Liabilities retained, assumed, or indemnified against by CSC pursuant to this Agreement, shall in each case be subject to the indemnification provisions of the Master Separation and Distribution Agreement.  Notwithstanding anything to the contrary, (i) no provision of this Agreement shall require any member of the CSRA Group to pay or reimburse to any member of the CSC Group any benefit-related cost item that a member of the CSRA Group has paid or reimbursed to any member of the CSC Group prior to the Effective Time and (ii) no provision of this Agreement shall require any member of the CSC Group to pay or reimburse to any member of the CSRA Group any benefit-related cost item that a member of the CSC Group has paid or reimbursed to any member of the CSRA Group prior to the Effective Time.
		
	11.5
	Costs of Compliance with Agreement

Except as otherwise provided in this Agreement or any other contractual agreement or arrangement, each Party shall pay its own expenses in fulfilling its obligations under this Agreement.
		
	11.6
	Fiduciary Matters

CSC and CSRA each acknowledges that actions required to be taken pursuant to this Agreement may be subject to fiduciary duties or standards of conduct under ERISA or other applicable Law, and no Party shall be deemed to be in violation of this Agreement if it fails to comply with any provisions hereof based upon its good-faith determination (as supported by advice from counsel experienced in such matters) that to do so would violate such a fiduciary duty or standard.  Each Party shall be responsible for taking such actions 

	
			
	 

	 
	34
	 

	
	
	 

as are deemed necessary and appropriate to comply with its own fiduciary responsibilities and shall fully release and indemnify the other Party for any Liabilities caused by the failure to satisfy any such responsibility.
		
	11.7
	Entire Agreement

This Agreement, together with the documents referenced herein (including the Master Separation and Distribution Agreement and the Benefit Plans), constitutes the entire agreement and understanding among the Parties with respect to the subject matter hereof and supersedes all prior written and oral and all contemporaneous oral agreements and understandings with respect to the subject matter hereof.  To the extent any provision of this Agreement conflicts with the provisions of the Master Separation and Distribution Agreement (other than Sections 11.10 and 11.16(b) thereof), the provisions of this Agreement shall be deemed to control with respect to the subject matter hereof.
		
	11.8
	Binding Effect; No Third-Party Beneficiaries; Assignment

This Agreement shall inure to the benefit of and be binding upon the Parties and their respective successors and permitted assigns.  Except as otherwise expressly provided in this Agreement, this Agreement is solely for the benefit of the Parties and should not be deemed to confer upon any third parties any remedy, claim, Liability, reimbursement, cause of action, or other right in excess of those existing without reference to this Agreement.  Nothing in this Agreement is intended to amend any Benefit Plan or affect the applicable plan sponsor’s right to amend or terminate any Benefit Plan pursuant to the terms of such plan.  The provisions of this Agreement are solely for the benefit of the Parties, and no current or former Employee, officer, director, or independent contractor or any other individual associated therewith shall be regarded for any purpose as a third-party beneficiary of this Agreement.  This Agreement may not be assigned by any Party, except with the prior written consent of the other Party.
		
	11.9
	Amendment; Waivers

No change or amendment may be made to this Agreement except by an instrument in writing signed on behalf of each of the Parties and in accordance with Sections 11.10 and 11.16(b) of the Master Separation and Distribution Agreement.  Subject to Sections 11.10 and 11.16(b) of the Master Separation and Distribution Agreement, any Party may, at any time, (i) extend the time for the performance of any of the obligations or other acts of another Party, (ii) waive any inaccuracies in the representations and warranties of another Party contained herein or in any document delivered pursuant hereto, and (iii) waive compliance by another Party with any of the agreements, covenants, or conditions contained herein.  Any such extension or waiver shall be valid only if set forth in an instrument in writing signed by the Party to be bound thereby.  No failure or delay on the part of any Party in the exercise of any right hereunder shall impair such right or be construed to be a waiver of, or acquiescence in, any breach of any representation, warranty, covenant, or agreement contained herein, nor shall any single or partial exercise of any such right preclude other or further exercises thereof or of any other right.
		
	11.10
	Remedies Cumulative

All rights and remedies existing under this Agreement are cumulative to, and not exclusive of, any rights or remedies otherwise available.
		
	11.11
	Notices

	
			
	 

	 
	35
	 

	
	
	 

Unless otherwise expressly provided herein, all notices, claims, certificates, requests, demands and other communications hereunder shall be in writing and shall be deemed to be duly given (i) when personally delivered, (ii) if mailed by registered or certified mail, postage prepaid, return receipt requested, on the date the return receipt is executed or the letter is refused by the addressee or its agent, (iii) if sent by overnight courier which delivers only upon the executed receipt of the addressee, on the date the receipt acknowledgment is executed or refused by the addressee or its agent, or (iv) if sent by facsimile or electronic mail, on the date confirmation of transmission is received (provided that a copy of any notice delivered pursuant to this clause (iv) shall also be sent pursuant to clause (i), (ii) or (iii)), addressed to the attention of the addressee’s General Counsel at the address of its principal executive office or to such other address or facsimile number for a Party as it shall have specified by like notice.
		
	11.12
	Counterparts

This Agreement, including the other documents referred to herein, may be executed in multiple counterparts, each of which when executed shall be deemed to be an original but all of which together shall constitute one and the same agreement.
		
	11.13
	Severability

If any term or other provision of this Agreement is determined by a non-appealable decision by a court, administrative agency, or arbitrator to be invalid, illegal, or incapable of being enforced by any rule of Law or public policy, all other conditions and provisions of this Agreement shall nevertheless remain in full force and effect so long as the economic or legal substance of the transactions contemplated hereby is not affected in any manner materially adverse to any Party.  Upon such determination that any term or other provision is invalid, illegal, or incapable of being enforced, the court, administrative agency, or arbitrator shall interpret this Agreement so as to effect the original intent of the Parties as closely as possible in an acceptable manner to the end that transactions contemplated hereby are fulfilled to the fullest extent possible.  If any sentence in this Agreement is so broad as to be unenforceable, the provision shall be interpreted to be only so broad as is enforceable.
		
	11.14
	Governing Law

This Agreement (and any claims or disputes arising out of or related hereto or thereto or to the transactions contemplated hereby and thereby or to the inducement of any Party to enter herein and therein, whether for breach of contract, tortious conduct, or otherwise and whether predicated on common law, statute, or otherwise) shall be governed by and construed and interpreted in accordance with the Laws of the State of New York irrespective of the choice of laws principles of the State of New York, including all matters of validity, construction, effect, enforceability, performance, and remedies.
		
	11.15
	Dispute Resolution

The procedures for negotiation and binding arbitration set forth in Section 9 of the Master Separation and Distribution Agreement shall apply to any dispute, controversy or claim (whether sounding in contract, tort or otherwise) that arises out of or relates to this Agreement, any breach or alleged breach hereof, the transactions contemplated hereby (including all actions taken in furtherance of the transactions contemplated hereby on or prior to the date hereof), or the construction, interpretation, enforceability, or validity hereof.  For the avoidance of doubt, this Section 11.15 shall not apply to any dispute, controversy 

	
			
	 

	 
	36
	 

	
	
	 

or claim (whether sounding in contract, tort or otherwise) that arises out of or relates to Sections 11.10 or 11.16(b) of the Master Separation and Distribution Agreement.
		
	11.16
	Performance

Each of CSC and CSRA shall cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth herein to be performed by any member of the CSC Group and any member of the CSRA Group, respectively.  Each of the Parties agrees to take such further actions and to execute, acknowledge, and deliver, or to cause to be executed, acknowledged, and delivered, all such further documents as are reasonably requested by the other for carrying out the purposes of this Agreement or of any document delivered pursuant to this Agreement.
		
	11.17
	Construction

This Agreement shall be construed as if jointly drafted by the Parties and no rule of construction or strict interpretation shall be applied against any Party.
		
	11.18
	Effect if Distribution Does Not Occur

Notwithstanding anything in this Agreement to the contrary, if the Master Separation and Distribution Agreement is terminated prior to the Effective Time, this Agreement shall be of no further force and effect and shall be void ab initio.
[Signature Page Follows]

	
			
	 

	 
	37
	 

	
	
	 

SIGNATORY
IN WITNESS WHEREOF, the Parties have caused this Agreement to be duly executed as of the day and year first above written.

COMPUTER SCIENCES CORPORATION
By:     /s/ Paul Saleh                                 
Name:     Paul Saleh
Title:     Chief Financial Officer

CSRA INC.
By:     /s/ Kevin M. Libby                        
Name:     Kevin M. Libby
Title:     Assistant Treasurer

Signature Page to Employee Matters AgreementExhibit

Exhibit 10.3

	
	
	 

	 

	REAL ESTATE MATTERS AGREEMENT

	DATED AS OF NOVEMBER 27, 2015

	by and between

COMPUTER SCIENCES CORPORATION

and

CSRA INC.

	
			
	 

	 
	 
	 

Exhibit 10.3

Contents
Section                                                         Page
	
			
	1.    Definitions and Interpretation
	1
	

	1.1    General
	1
	

	1.2    References; Interpretation
	4
	

	2.    Owned and Leased Real Properties
	5
	

	2.1    Owned Real Properties
	5
	

	2.2    Leased Real Properties
	5
	

	2.3    Lease Consents
	5
	

	2.4    Releases
	6
	

	2.5    Temporary Occupancy    
	7
	

	2.6    Performance of Leases    
	7
	

	2.7    Alternative Sublease
	8
	

	2.8    Form of Transfer
	9
	

	2.9    Title to the Properties
	9
	

	2.10    Condition of Properties
	9
	

	2.11    Lease Termination
	10
	

	2.12    Tenant’s Fixtures and Fittings
	10
	

	2.13    Lease Extensions
	10
	

	2.14    Costs and Expenses
	10
	

	2.15    Landlord Estoppel Certificates
	11
	

	2.16    Title Insurance
	11
	

	3.    Shared Properties    
	11
	

	3.1    Falls Church Facility Lease    
	11
	

	3.2    Sterling Facility Lease
	11
	

	3.3    El Segundo Facility Sublease
	11
	

	3.4    Hanover Facility Sublease    
	11
	

	4.    Indemnification    
	12
	

	4.1    Notice of Default Under the Guaranteed Leases; Indemnification and Reimbursement
	12
	

	4.2    Termination of Assignment Upon Breach or Event of Default    
	13
	

	4.3    No Obligation to Pay Rent
	15
	

	5.    Covenants
	15
	

	5.1    Merger
	15
	

	5.2    Security Interests
	15
	

	5.3    Sharing of Information
	16
	

	5.4    Limitation on Assignment
	16
	

	5.5    Further Assurances
	16
	

	6.    Miscellaneous
	16
	

	6.1    Notices
	16
	

	6.2    Amendment and Waiver
	16
	

	6.3    Entire Agreement
	17
	

	
			
	 

	 
	i
	 

Exhibit 10.3

	
			
	6.4    Assignment; Successors and Assigns
	17
	

	6.5    Severability    
	17
	

	6.6    Governing Law; Jurisdiction
	17
	

	6.7    Waiver of Jury Trial
	18
	

	6.8    Counterparts
	18
	

	6.9    Third Party Beneficiaries    
	18
	

	6.10    Force Majeure    
	18
	

	6.11    Double Recovery
	19
	

	6.12    Title and Headings
	19
	

	6.13    Construction    
	19
	

	Signatory
	20
	

	
			
	 

	 
	i
	 

Exhibit 10.3

List of Schedules and Exhibits 
	
		
	Schedule 2.2
	Leased Real Properties

	Exhibit 1
	Forms of Conveyance For Owned Real Property

	Exhibit 2
	Form of Assignment and Notice for Leased Real Properties

	Exhibit 3
	Form of Assignment and Consent Request for Leased Real Properties

	Exhibit 4
	Form of Sublease

	Exhibit 5
	Falls Church Lease

	Exhibit 6
	Sterling Lease

	Exhibit 7
	Segundo Sublease

	Exhibit 8
	Hanover Sublease

	
			
	 

	 
	i
	 

Exhibit 10.3

This REAL ESTATE MATTERS AGREEMENT (this “Agreement”) is dated as of November 27, 2015 by and between Computer Sciences Corporation, a Nevada corporation (“CSC”), and CSRA Inc., a Nevada corporation (“CSRA”). Each of CSC and CSRA is sometimes referred to herein as a “Party” and, collectively, as the “Parties”.
WHEREAS:
		
	(A)
	CSC, acting directly and through its direct and indirect Subsidiaries, currently conducts the CSC Business and the CSRA Business;

		
	(B)
	CSC and CSRA have entered into the Master Separation and Distribution Agreement by and between CSC and CSRA dated as of the date hereof (the “Master Separation and Distribution Agreement”), in connection with the separation of the CSRA Business from CSC and the Distribution of CSRA Common Stock to stockholders of CSC;

		
	(C)
	in connection therewith, the Parties desire to enter into this Agreement.

NOW, THEREFORE, in consideration of and subject to the premises and the mutual agreements, terms and conditions herein contained, the benefits to be derived therefrom and other good and valuable consideration, the receipt and the sufficiency of which are hereby acknowledged, the parties hereby agree as follows:
		
	1.
	DEFINITIONS AND INTERPRETATION

		
	1.1
	General

Capitalized terms used in this Agreement and not defined herein shall have the meanings that such terms have in the Master Separation and Distribution Agreement. As used in this Agreement, the following terms shall have the following meanings:
		
	(a)
	“Action” shall mean any demand, action, claim, suit, countersuit, arbitration, inquiry, subpoena, case, litigation, proceeding or investigation (whether civil, criminal, administrative or investigative) by or before any court or grand jury, any Governmental Entity or any arbitration or mediation tribunal.

		
	(b)
	“Actual Closing” shall mean, with respect to each Leased Real Property, the consummation of the assignment or transfer of the rights, title and interest of CSC or its applicable Subsidiary in and to the Lease of such Leased Real Property to CSRA or one of its Subsidiaries.

		
	(c)
	“Ancillary Agreements” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(d)
	“Agreement” shall mean this Real Estate Matters Agreement, together with all amendments, modifications, and changes hereto entered into pursuant to Section 6.2.

		
	(e)
	“Business Day” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(f)
	“Contracts” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(g)
	“CSC” shall have the meaning set forth in the preamble to this Agreement.

		
	(h)
	“CSC Group” shall have the meaning set forth in the Master Separation and Distribution Agreement.

	
			
	 

	 
	1
	 

Exhibit 10.3

		
	(i)
	“CSC Indemnitees” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(j)
	“CSRA” shall have the meaning set forth in the preamble to this Agreement.

		
	(k)
	“CSRA Business” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(l)
	“Distribution” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(m)
	“Distribution Date” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(n)
	“El Segundo Facility” shall mean the real property located at 220 Continental Boulevard, El Segundo, California 90245.

		
	(o)
	“Falls Church Facility” shall mean the real property located at 3170 Fairview Park Drive, Falls Church, Virginia 22042.

		
	(p)
	“Guaranteed Leases” shall mean any Leases as to which CSC or any member of the CSC Group has not received a Release and as to which Obligations remain at the time any determination with respect thereto is made.

		
	(q)
	“Guaranteed Properties” shall mean any Leased Real Properties leased, used or occupied under any Guaranteed Leases.

		
	(r)
	“Guaranteed Rent” shall mean the aggregate annual rent, additional rent and other charges, costs and expenses that CSRA or any of its Subsidiaries is required to pay to the Landlords under the Guaranteed Leases from time to time through the remaining terms of the Guaranteed Leases, regardless of such Person’s volume of business.

		
	(s)
	“Hanover Facility” shall mean the real property located at 7459 Candlewood Road, Hanover, Maryland 21076.

		
	(t)
	“Landlord” shall mean (i) the holder of the landlord’s rights, title and interests in and to any Lease from time to time, (ii) with respect to the Lease Consents, any other Person from which any consent or waiver is required to assign any Lease or sublease any Leased Real Property to CSRA or its applicable Subsidiary on the terms and conditions of this Agreement, and (iii) with respect to the release of all Liabilities of CSC or any of its Subsidiaries under any Lease, any other Person having the right to enforce any such Liabilities.

		
	(u)
	“Lease” shall mean, with respect to each Leased Real Property, any lease, sublease or other agreement under which CSC or its applicable Subsidiary (including, for the avoidance of doubt, through any division of CSC or any such Subsidiary) holds a leasehold interest in such Leased Real Property or has the right to use or occupy such Leased Real Property, together with any amendments or extensions of such leases, subleases or agreements, any guaranty of such lease, sublease or agreement by any member of the CSC Group, and any other agreements affecting such leases, subleases or agreements, such leasehold interest or the use and occupancy of such Leased Real Property.

		
	(v)
	“Lease Consents” shall mean all consents under, or amendments or waivers of any provision of, any Leases required (i) to assign the Lease or sublease the applicable Leased Real Property to CSRA or its applicable 

	
			
	 

	 
	2
	 

Exhibit 10.3

Subsidiary on the terms and conditions of this Agreement and (ii) in order to prevent a breach or default thereunder, in connection with the consummation of the Distribution.
		
	(w)
	“Lease Requiring Consent” shall mean any Lease (i) which prohibits the assignment of such Lease, or the sublease of the applicable Leased Real Property, to CSRA or its applicable Subsidiary or (ii) under which the consent of any Landlord is required for assignment of such Lease, or the sublease of the applicable Leased Real Property, to CSRA or such Subsidiary, on the terms and conditions of this Agreement or, in order to prevent a breach or default thereunder, in connection with the consummation of the Distribution.

		
	(x)
	“Lease Requiring Notice” shall mean any Lease under which notice to any Landlord is required for assignment of such Lease, or the sublease of the applicable Leased Real Property, to CSRA or its applicable Subsidiary, on the terms and conditions of this Agreement or, in order to prevent a breach or default thereunder, in connection with the consummation of the Distribution.

		
	(y)
	“Leased Real Properties” shall mean those real properties, including without limitation any land, buildings, fixtures and other improvements constituting real property, leased or otherwise used and occupied by CSC or one of its Subsidiaries and identified in Schedule 2.2, together with (i) all easements, rights-of-way, restrictions, reservations and other rights and interests appurtenant to such real properties and (ii) all of CSC’s or such Subsidiary’s rights, interests and obligations under any subleases, licenses or other agreements regarding the use or occupancy of all or any portion of any such real property.

		
	(z)
	“Letter of Credit” shall mean an irrevocable standby letter of credit in the Required Amount issued by a Qualified Bank for the benefit of CSC on terms and conditions satisfactory to CSC.

		
	(aa)
	“Letter of Credit Term” shall have the meaning set forth in Section 5.1(b) of this Agreement.

		
	(bb)
	“Liabilities” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(cc)
	“Loss” or “Losses” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(dd)
	“Master Separation and Distribution Agreement” shall have the meaning set forth in the recitals to this Agreement.

		
	(ee)
	“Obtaining Party” shall have the meaning set forth in Section 2.6(b) of this Agreement.

		
	(ff)
	“Obligations” shall mean all Liabilities of CSC or its Subsidiaries as lessee, assignor, sublessor, guarantor or otherwise under or relating to any Lease, including, without limitation, any guarantee, surety, letter of credit, security deposit or other security which CSC or its Subsidiaries have provided or will provide to a Landlord with respect to any Lease, to the extent such Liabilities have not expired, terminated or been fully and unconditionally released.

		
	(gg)
	“Owned Real Properties” shall mean (i) that real property, including without limitation all land and any buildings, fixtures and other improvements on such land, owned by CSC or one of its Subsidiaries located at 3170 Fairview Park Drive, Falls Church, Virginia 22042 and (ii) that real property, including without limitation all land and any buildings, fixtures and other improvements on such land, owned by CSC or one of its Subsidiaries located at 142 Hershal Windham Drive and 500 Industrial Boulevard, each in Daleville, Alabama 36322, in each case together with (A) all easements, rights-of-way, restrictions, reservations and other rights and interests appurtenant to such real properties and (B) such owners’ rights, interests and 

	
			
	 

	 
	3
	 

Exhibit 10.3

obligations under any leases, subleases, licenses or other agreements regarding the use or occupancy of all or any portion of any such real property.
		
	(hh)
	“Party” or “Parties” shall have the meaning set forth in the preamble to this Agreement.

		
	(ii)
	“Person” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(jj)
	“Properties” shall mean the Owned Real Properties and the Leased Real Properties.

		
	(kk)
	“Proposed Transfer” shall have the meaning set forth in Section 5.4.

		
	(ll)
	“Proposed Transferee” shall have the meaning set forth in Section 5.4.

		
	(mm)
	“Qualified Bank” shall be a financial institution with a minimum rating of A by Standard & Poor’s or a minimum rating of A2 by Moody’s Investors Services.

		
	(nn)
	“Related Property” shall have the meaning set forth in Section 4.2(b) of this Agreement.

		
	(oo)
	“Release” shall mean, with respect to each Lease, the unconditional release of all Liabilities of CSC or its Subsidiaries under such Lease, including, without limitation, the termination and return of any guarantee, surety, letter of credit, security deposit or other security which CSC or any of its Subsidiaries has provided to any Landlord with respect to such Lease.

		
	(pp)
	“Required Amount” shall mean one hundred percent (100%) of the Guaranteed Rent.

		
	(qq)
	“Sterling Facility” shall mean the real property located at 45154 Underwood Lane, Sterling, Virginia 20166.

		
	(rr)
	“Subsidiary” shall have the meaning set forth in the Master Separation and Distribution Agreement.

		
	(ss)
	“Surviving Person” shall have the meaning set forth in Section 5.1(a).

		
	(tt)
	“Transaction” shall have the meaning set forth in Section 5.1(a).

		
	(uu)
	“Transfer” shall mean transfer, contribute, distribute, assign, and/or convey (and deliver, as applicable), or cause to be transferred, contributed, distributed, assigned, and/or conveyed (and delivered, as applicable).

		
	(vv)
	“Virginia Courts” shall have the meaning set forth in Section 6.6.

		
	1.2
	References; Interpretation

References in this Agreement to any gender include references to all genders, and references to the singular include references to the plural and vice versa. Unless the context otherwise requires, the words “include”, “includes” and “including” when used in this Agreement shall be deemed to be followed by the phrase “without limitation”. Unless the context otherwise requires, references in this Agreement to Sections, Exhibits and Schedules shall be deemed references to Sections of, and Exhibits and Schedules to, this Agreement. Unless the context otherwise requires, the words “hereof”, “hereby” and “herein” and words of similar meaning when used in this Agreement refer to this Agreement in its entirety and not to any particular Section or provision of this Agreement. The words “written request” when used in this Agreement 

	
			
	 

	 
	4
	 

Exhibit 10.3

shall include email. In the event of any inconsistency or conflict that may arise in the application or interpretation of any of the definitions set forth in Section 1.1, for the purpose of determining what is and is not included in such definitions, any item explicitly included on a Schedule referred to in any such definition shall take priority over any provision of the text thereof.
		
	2.
	OWNED AND LEASED REAL PROPERTIES

		
	2.1
	Owned Real Properties

CSC shall convey or otherwise Transfer to CSRA or its designated Subsidiary, or cause its applicable Subsidiary to convey or otherwise Transfer to CSRA or its designated Subsidiary, and CSRA shall accept, or cause its applicable Subsidiary to accept, all of CSC’s or its Subsidiary’s rights, title and interests in and to the Owned Real Properties, subject to the other provisions of this Agreement and (to the extent not inconsistent with the provisions of this Agreement) the terms of the Master Separation and Distribution Agreement and the other Ancillary Agreements. The Parties shall use commercially reasonable efforts to effect such conveyance or Transfer prior to the Distribution Date or as soon as practicable thereafter.
		
	2.2
	Leased Real Properties

CSC shall assign or otherwise Transfer to CSRA or its designated Subsidiary, or cause its applicable Subsidiary to assign or otherwise Transfer to CSRA or its designated Subsidiary, and CSRA shall accept and assume, or cause its designated Subsidiary to accept and assume, all of CSC’s or its Subsidiary’s rights, title, interests in and to, and obligations under, the Leases (including thereunder, any right, title and interest in and to any security deposits and related interest posted in accordance with such Leases), subject to the other provisions of this Agreement and (to the extent not inconsistent with the provisions of this Agreement) the terms of the Master Separation and Distribution Agreement and the other Ancillary Agreements. The Parties shall use commercially reasonable efforts to effect such Transfer prior to the Distribution Date or as soon as practicable thereafter.
		
	2.3
	Lease ConsentsCSC has provided or plans to provide prior to the Distribution Date any notice required to be delivered under each Lease Requiring Notice substantially in the form of Exhibit 2 attached hereto and has requested the Lease Consents by written notice substantially in the form of Exhibit 3 attached hereto to the Landlord with respect to each Lease Requiring Consent. Each such written notice for Lease Consents requests consent with respect to (i) the assignment of the Lease by CSC or its applicable Subsidiary to CSRA or its designated Subsidiary and (ii) to the extent required under the Lease, the change of affiliation and/or control of CSRA that may occur in connection with the Distribution.  CSC or its applicable Subsidiary shall use commercially reasonable efforts to obtain such Lease Consents.

		
	(a)
	CSRA shall cooperate as reasonably requested by CSC to obtain the Lease Consents. Neither CSC nor any of its Subsidiaries shall have any liability to CSRA or any of its Subsidiaries arising out of, or relating to, the failure to obtain any Lease Consents or any default, loss of any rights or acceleration of any obligations under, or any termination of, any Lease Requiring Consent as a result of any failure to obtain any Lease Consents. If and to the extent that a Lease Requiring Consent provides the applicable Landlord the opportunity to recapture all or a portion of a leased premises due to a request for a Lease Consent and such Lease Requiring Consent permits a request to be withdrawn (or words of similar import) upon such Landlord’s election so to recapture, then, if CSRA so requests in writing, CSC shall use commercially reasonable efforts to exercise such right to withdraw a request for Lease Consent.

	
			
	 

	 
	5
	 

Exhibit 10.3

		
	(b)
	CSRA shall use its commercially reasonable efforts to satisfy promptly, or cause its applicable Subsidiaries to use their commercially reasonable efforts to satisfy promptly, all of the requirements set forth in each Lease Requiring Consent and any other lawful and reasonable requirements of the Landlord in obtaining the Lease Consents, including, without limitation:

		
	(i)
	if required by any Landlord with respect to any Lease Requiring Consent, entering into an agreement with such Landlord to assume, observe and perform the tenant’s obligations under such Lease Requiring Consent during the remainder of the term of such Lease Requiring Consent; and

		
	(ii)
	if required by any Landlord with respect to any Lease Requiring Consent, providing, or causing another Person (other than CSC or any other member of the CSC Group) to provide, a guarantee, surety, letter of credit, security deposit or other security in reasonable form and amount to meet the reasonable requirements of the Landlord with respect to the creditworthiness of CSRA or its designated Subsidiary.

		
	2.4
	ReleasesCSC and CSRA shall use their respective commercially reasonable efforts to obtain a Release from each Landlord with respect to each Lease and to satisfy promptly, or cause its designated Subsidiaries to use their commercially reasonable efforts to satisfy promptly, all of the lawful and reasonable requirements of each Landlord in obtaining each Release; provided, however, that neither CSC nor CSRA shall be required to commence or pursue any Action, nor shall CSC be required to pay any consideration or incur any cost or otherwise offer or grant any accommodation (financial or otherwise), to obtain any Release.

		
	(a)
	Without limiting the foregoing, CSRA shall, or shall cause its designated Subsidiaries to, use commercially reasonable efforts to satisfy promptly, all of the lawful and reasonable requirements of each Landlord in obtaining each Release, including, without limitation:

		
	(iii)
	if required by the Landlord with respect to any Lease, entering into an agreement with such Landlord to assume, observe and perform the tenant’s obligations under such Lease during the remainder of the term of such Lease; and

		
	(iv)
	if required by the Landlord with respect to any Lease, providing, or causing another Person (other than CSC or any other member of the CSC Group) to provide, a guarantee, surety, letter of credit, security deposit or other security in reasonable form and amount to meet the reasonable requirements of the Landlord with respect to the creditworthiness of CSRA or its designated Subsidiary.

		
	(b)
	To the extent that CSC or CSRA does not obtain a Release from each Landlord with respect to any Lease, CSRA shall indemnify, defend, protect and hold harmless the CSC Indemnitees from and against, and shall reimburse each CSC Indemnitee for, all Losses incurred by any CSC Indemnitee following the Distribution Date as a result of (i) all Obligations or the failure by CSRA or any of its Subsidiaries to pay, perform, observe and discharge all Obligations or (ii) CSRA’s or its applicable Subsidiary’s use or occupancy of the respective Leased Real Properties under each such Lease, including without limitation CSRA’s or such Subsidiary’s use or occupancy of any Leased Real Property under Section 2.5 of this Agreement.

		
	(c)
	Without limiting the foregoing, to the extent that CSRA does not obtain a Release within ninety (90) days after the Distribution Date with respect to any Guaranteed Lease with a remaining term of more than eighteen (18) months, CSC may require CSRA or its applicable Subsidiary to offer to pay to the Landlord 

	
			
	 

	 
	6
	 

Exhibit 10.3

under each such Guaranteed Lease a cash deposit (to be refunded to CSRA at the expiration of the remaining term of such Guaranteed Lease) of not less than three (3) months’ rent as an inducement for such Landlord to provide a Release.
		
	2.5
	Temporary OccupancyIn the event that the Actual Closing for any Leased Real Property does not occur on or before the Distribution Date, CSC and CSRA shall use their respective commercially reasonable efforts to allow CSRA to occupy such Leased Real Property upon the terms and conditions contained in the relevant Lease and until the Actual Closing for such Leased Real Property; provided, however, that if an enforcement action or forfeiture by the relevant Landlord due to CSRA’s or its applicable Subsidiary’s occupation of such Leased Real Property constituting a breach of a Relevant Lease cannot, in the reasonable opinion of CSC, be avoided other than by requiring CSRA or its applicable Subsidiary to promptly vacate the relevant Leased Real Property, CSC may, by notice to CSRA, promptly require CSRA or its applicable Subsidiary to vacate the relevant Leased Real Property on not less than ten (10) days prior written notice. CSRA will be responsible for all Losses incurred by CSC or any of its Subsidiaries as a consequence of such occupation. Neither CSRA nor its applicable Subsidiary shall be entitled to make any claim or demand against, or obtain reimbursement from, CSC or any of its Subsidiaries with respect to any Losses incurred by CSRA or its applicable Subsidiary as a consequence of being obliged to vacate the Leased Real Property or in obtaining alternative premises, including, without limitation, any Action or forfeiture which a Landlord may take against CSRA or its applicable Subsidiary.

		
	2.6
	Performance of LeasesFollowing the Distribution Date, whether or not (i) the Actual Closing with respect to any Leased Real Property has occurred, (ii) CSRA or its applicable Subsidiary occupies such Leased Real Property under Section 2.5 of this Agreement or subleases such Leased Real Property under Section 2.7 of this Agreement or (iii) Computer  Sciences GS or its applicable Subsidiary is required to vacate such Leased Real Property under Section 2.5 of this Agreement, CSRA shall pay, perform, observe and discharge promptly when due, or cause its applicable Subsidiary to pay, perform, observe and discharge promptly when due, all Obligations under the Lease of such Leased Real Property; provided, however, that if, prior to an Actual Closing, a Landlord refuses to accept direct payment, performance, observation or other discharge of Obligations by CSRA or its applicable Subsidiary, then CSC, at CSRA’s or its applicable Subsidiary’s request, shall make such payment, performance, observation or otherwise discharge such Obligations until such Actual Closing, subject to CSC’s receipt of payment from CSRA or its applicable Subsidiary of all rent and other amounts payable under the applicable Lease prior to payment by CSC to the Landlord; and provided, further, that if Computer  Sciences GS or its applicable Subsidiary is required to vacate such Leased Real Property under Section 2.5 of this Agreement, CSRA or its applicable Subsidiary shall pay to (if a Landlord refuses to accept direct payment, performance, observation or other discharge of Obligations by CSRA or its applicable Subsidiary),  or be entitled to be reimbursed by (if a Landlord otherwise accepts direct payment, performance, observation or other discharge of Obligations by CSRA or its applicable Subsidiary), CSC or its designated Subsidiary, monthly in advance, fifty percent (50%) of the rent and other amounts payable under the applicable Lease for the remainder of the term of such Lease.  

		
	(a)
	Upon (i) the Actual Closing with respect to any Guaranteed Property or (ii) the commencement of CSRA’s or its applicable Subsidiary’s occupancy of any Leased Real Property under Section 2.5 of this Agreement or sublease of any Leased Real Property under Section 2.7 of this Agreement, CSRA and each of its applicable Subsidiaries shall obtain and maintain all insurance, in such amounts and with such coverage, terms and conditions, as the tenant is required to maintain under each such Lease; provided, however, if, prior to an Actual Closing, a Landlord refuses to accept CSRA’s performance of the insurance requirements of any Lease or CSRA’s insurer does not recognize an insurable interest on behalf of CSRA, then CSC at 

	
			
	 

	 
	7
	 

Exhibit 10.3

CSRA’s request shall use commercially reasonable efforts to obtain and maintain insurance policies until such Actual Closing, in such amounts and with such coverage, terms and conditions, as the tenant is required to maintain under such Lease, subject to (A) CSC’s receipt of payment from CSRA of all premiums and other amounts owing with respect to such policies prior to payment by CSC to the carriers and (B) indemnification from CSRA against any Losses which any CSC Indemnitee may suffer under or in connection with such arrangements. CSRA and each of its applicable Subsidiaries shall maintain such insurance for so long as CSC retains any Obligations with regard to the Properties or Leases subject to such insurance. Each of CSC and CSRA (each, an “Obtaining Party”) shall, when obtaining insurance pursuant to this Agreement, use commercially reasonable efforts to provide that coverage under such insurance shall not expire or be terminated or materially modified without such insurer endeavoring to provide written notice to the other Party at least thirty (30) days in advance of such expiration, termination or modification. All policies of commercial general liability insurance obtained by an Obtaining Party (or any Subsidiary of such Obtaining Party) shall designate the other Party and, as applicable, the other members of the CSC Group or the appropriate Subsidiary of CSRA, as additional insureds. On or before each such Actual Closing or the commencement of any such occupancy or sublease, and thereafter at least thirty (30) days before the expiration of any such insurance or within ten (10) days after receiving a written request from the other Party, the Obtaining Party shall deliver certificates from the issuers of all such insurance evidencing full compliance with this Section 2.6(b), together with evidence of the payment of any premiums due on account of such insurance.
		
	(b)
	CSC shall use commercially reasonable efforts to promptly deliver to CSRA or its applicable Subsidiary copies of all invoices, demands, notices and other communications received by CSC or its applicable Subsidiary or agents in connection with any of the Leased Real Properties or the Leases and shall, at CSRA’s cost and upon CSRA’s reasonable request, use commercially reasonable efforts to give notices and otherwise communicate on behalf of CSRA or its applicable Subsidiary with respect to matters relating to any Lease or Leased Real Property. CSRA shall use commercially reasonable efforts to promptly deliver to CSC copies of all demands, notices and other communications received by CSRA or its applicable Subsidiary or agents that allege any breach or default of any Lease, which breach or default could reasonably be expected to result in CSC or any of its Subsidiaries incurring any Liabilities under such Lease or relating to the applicable Leased Real Property.

		
	2.7
	Alternative Sublease

If, at any time, the relevant Lease Consent is expressly refused or if CSC does not reasonably expect to obtain such Lease Consent, CSC shall use commercially reasonable efforts to sublease (using an instrument substantially in the form of Exhibit 4 attached to this Agreement) all of the relevant Leased Real Property utilized by CSRA or its applicable Subsidiary to CSRA or such Subsidiary for the remainder of the term of the Lease (or, if required by Landlord, for a period equal to substantially all of the remainder of the term of such Lease). CSC shall apply to the relevant Landlord for the Lease Consent with respect to such sublease, and, on the grant of such Lease Consent, CSC shall sublease or cause its applicable Subsidiary to sublease to CSRA or its applicable Subsidiary the relevant Leased Real Property for the remainder of the term of the Lease Requiring Consent, at a rent equal to the rent from time to time under the Lease Requiring Consent, but otherwise on substantially the same terms and conditions as the Lease Requiring Consent, except to the extent inconsistent with this Agreement and except that CSC shall have no obligation to perform any obligations of such Landlord under such Lease. The sublease shall provide that (i) CSC shall use commercially reasonable efforts to enforce such Lease for the benefit of CSRA or its applicable Subsidiary, at CSRA’s or its applicable Subsidiary’s sole cost and expense, (ii) CSC shall not terminate or otherwise 

	
			
	 

	 
	8
	 

Exhibit 10.3

amend such Lease so as to materially adversely affect such subleased premises or CSRA’s or its applicable Subsidiary’s rights thereunder, and (iii) subject to Section 2.13 of this Agreement, CSC shall exercise such Lease rights as may be reasonably requested by CSRA or its applicable Subsidiary from time to time, at CSRA’s or its applicable Subsidiary’s sole cost and expense and subject to indemnification from CSRA against any Losses any CSC Indemnitee may suffer in connection therewith.
		
	2.8
	Form of Transfer

CSC or its applicable Subsidiary shall make the conveyance or transfer of the Owned Real Properties in accordance with Section 2.1 of this Agreement using one or more instruments substantially in the form of Exhibit 1 attached to this Agreement and shall make the assignment, sublease or transfer of the Leased Real Property in accordance with Sections 2.2 and 2.7 of this Agreement using one or more instruments substantially in the form of Exhibits 2, 3 or 4 (as applicable) attached to this Agreement (or, if any Landlord so requires, in the form of assignment reasonably proposed by the relevant Landlord), in each case with such modifications as are necessary to conform to local requirements, customs and practices to the extent necessary to render such form effective and, if requested by CSRA, recordable.
		
	2.9
	Title to the Properties

CSC makes no representations or warranties, express or implied, with respect to the quality or condition of, or any encumbrances on, the title to the Properties; and CSRA or its applicable Subsidiary shall accept the rights, title and interests of CSC or its applicable Subsidiary in and to each Owned Real Property and each Lease, subject to any defects in the quality or condition of such title and any easements, covenants, conditions, restrictions, reservations and other matters affecting, encumbering or relating to each Property.
		
	2.10
	Condition of Properties

CSC makes no representations or warranties, express or implied, with respect to the condition of the Properties; and CSRA or its applicable Subsidiary shall accept each Property in such condition and state of repair as exists on the Distribution Date, with respect to the Owned Real Properties, and on the Actual Closing Date, with respect to the Leased Real Properties, with all faults, limitations and defects (latent and apparent), without any representations or warranties, express or implied, as to its quality, merchantability or its fitness for any intended use or particular purpose. CSRA, for itself and on behalf of its Subsidiaries, acknowledges that it has had the opportunity to inspect the Properties to its full satisfaction and is familiar with the Properties. The Parties obligations under this Agreement are not conditioned upon the Properties being in any particular condition, and, any damage from condemnation or any fire or other casualty or any other change in the condition of any Property notwithstanding, CSC shall make, or cause its applicable Subsidiary to make, the conveyances, assignments and transfers under Section 2.1 and 2.2 of this Agreement, and CSRA shall accept, or cause its applicable Subsidiary to accept, all such conveyances, assignments and transfers; provided, however, in the event of any such damage from condemnation or fire or other casualty before the Distribution Date, with respect to the Owned Real Properties, or the Actual Closing, with respect to the Leased Real Properties, CSC or its applicable Subsidiary shall confer with CSRA regarding, and use commercially reasonable efforts to pursue and assign to CSRA or its applicable Subsidiary, all rights and interests of CSC or its applicable Subsidiary in and to any proceeds of insurance arising from such fire or casualty or proceeds arising from any condemnation proceeding at the time of the conveyance, assignment or transfer for the relevant Property. To the extent that there is any damage from condemnation or any fire or other casualty to any Leased Real Property prior to the Actual Closing, CSC 

	
			
	 

	 
	9
	 

Exhibit 10.3

shall consult with CSRA prior to the exercise of any right set forth in the respective Lease with respect to such an event.
		
	2.11
	Lease Termination

If any Lease expires or is terminated prior to the Distribution Date, (a) CSC or its applicable Subsidiary shall not be required to assign or transfer such Lease, (b) CSRA or its applicable Subsidiary shall not be required to accept an assignment or transfer of such Lease or a sublease of the Leased Real Property relating to such Lease, and (c) neither Party shall have any further obligations with respect to such Lease or Leased Real Property under this Agreement.
		
	2.12
	Tenant’s Fixtures and Fittings

The Master Separation and Distribution Agreement and the other Ancillary Agreements shall govern the ownership, and the transfer of ownership, of any trade fixtures and personal property located at each Property.
		
	2.13
	Lease ExtensionsCSRA shall not enter into, and shall not permit its applicable Subsidiaries to enter into, any agreement renewing any Guaranteed Lease or extending the term of any Guaranteed Lease unless CSC is released from all Obligations, including any guaranty, surety and other security relating to such Guaranteed Lease. If CSRA or its Subsidiary wishes to remain in any Guaranteed Property after the expiration of the current term of any Guaranteed Lease, CSRA shall enter into, or cause its applicable Subsidiary to enter into, a new lease of such Guaranteed Property under which neither CSC nor any of its Subsidiaries shall have any Liabilities. If any Guaranteed Lease provides (a) a right or option to renew such Guaranteed Lease or extend the term of such Guaranteed Lease that the tenant under such Guaranteed Lease may exercise with respect to such Guaranteed Lease or (b) that such Guaranteed Lease shall renew or the term of such Guaranteed Lease shall be extended automatically if the tenant under such Guaranteed Lease fails to take an action to prevent such automatic renewal or extension, then, CSRA shall not exercise, and shall not permit its applicable Subsidiary to exercise, such right or option to renew such Guaranteed Lease or extend the term of such Guaranteed Lease, and CSRA shall take such action, or shall cause its applicable Subsidiary to take such action, as is necessary to prevent the automatic renewal of such Guaranteed Lease or the automatic extension of the term of such Guaranteed Lease. Neither CSC nor any of its Subsidiaries shall have any Liabilities under (i) any Lease that expires or is subject to renewal on or after the Distribution Date, or (ii) any new lease executed by CSRA or its Subsidiaries in connection with the CSRA Business on or after the Distribution Date.

		
	2.14
	Costs and Expenses

CSRA shall pay all out-of-pocket costs and expenses incurred in connection with obtaining the Lease Consents and the Releases by each Landlord, including, without limitation, any fee charged by any Landlord for any Lease Consent and any attorneys’ fees and any costs and expenses relating to renegotiation or renewal of any Lease. CSRA shall also pay all out-of-pocket costs and expenses payable in connection with the conveyance or transfer of the Owned Real Properties and the assignment or transfer of the Leases, including, without limitation, title insurance premiums, escrow fees, recording fees and any transfer taxes. 
		
	2.15
	Landlord Estoppel Certificates

	
			
	 

	 
	10
	 

Exhibit 10.3

If requested to do so by CSRA, CSC will use its commercially reasonable efforts to provide estoppel certificates to landlords under the Guaranteed Leases, subject to the receipt of factual representations from CSRA in form and substance reasonably satisfactory to CSC (and subject to receipt of an acknowledgement from CSRA that it will be solely responsible for, and will hold CSC harmless against, any Liabilities which may arise from such estoppel certificate or the matters covered thereby).
		
	2.16
	Title Insurance

At the request of CSRA (and at CSRA sole cost and expense), CSC shall use its commercially reasonable efforts to obtain endorsements to existing title insurance policies held by the CSC Group providing for the transfer of such policies to CSRA or its designated Subsidiaries. CSRA may, at its own cost and expense, elect to obtain title insurance policies and/or surveys with respect to any or all of the Owned Real Properties.
		
	3.
	SHARED PROPERTIES

		
	3.1
	Falls Church Facility Lease

		
	(a)
	As of the Effective Time, CSC’s corporate headquarters and CSRA’s corporate headquarters will be located at the Falls Church Facility.

		
	(b)
	CSC or its applicable Subsidiary (as lessee) and CSRA or its applicable Subsidiary (as lessor) have entered or shall enter into a lease of portions of the Falls Church Facility pursuant to a lease agreement substantially in the agreed form attached hereto as Exhibit 5.

		
	3.2
	Sterling Facility Lease

CSC or its applicable Subsidiary (as lessor) and CSRA or its applicable Subsidiary (as lessee) have entered or shall enter into a lease of portions of the Sterling Facility pursuant to a lease agreement substantially in the agreed form attached hereto as Exhibit 6.
		
	3.3
	El Segundo Facility Sublease

CSC or its applicable Subsidiary (as sublessor) and CSRA or its applicable Subsidiary (as sublessee) have entered or shall enter into a sublease of portions of the El Segundo Facility pursuant to a sublease agreement substantially in the agreed form attached hereto as Exhibit 7.
		
	3.4
	Hanover Facility Sublease

CSC or its applicable Subsidiary (as sublessee) and CSRA or its applicable Subsidiary (as sublessor) have entered or shall enter into a sublease of portions of the Hanover Facility pursuant to a sublease agreement substantially in the agreed form attached hereto as Exhibit 8.
		
	4.
	INDEMNIFICATION

		
	4.1
	Notice of Default Under the Guaranteed Leases; Indemnification and Reimbursement

		
	(c)
	CSRA shall provide CSC with a copy of any written notice of default, notice of alleged default or other notice that CSRA or any of its Subsidiaries receives from a Landlord or a lender with respect to any Guaranteed Lease that may result in an event of default, which copy shall be given to CSC as soon as 

	
			
	 

	 
	11
	 

Exhibit 10.3

practicable and in any event no later than fifteen (15) Business Days after CSRA’s or any of its Subsidiaries’ receipt of any such notice. CSC shall provide CSRA with a copy of any written notice of default, notice of alleged default or other notice that CSC or any member of the CSC Group receives from a Landlord with respect to any Guaranteed Lease, which copy shall be given to CSRA as soon as practicable and in any event no later than five (5) Business Days after CSC’s or any of the CSC Group members’ receipt of any such notice.
		
	(d)
	CSRA shall deliver to CSC, as soon as practicable and in any event no later than fifteen (15) Business Days after CSRA’s or any of its Subsidiaries’ receipt of any notice described in Section 4.1(a) hereof, a statement from CSRA concerning CSRA’s intentions with respect to said default or alleged default. CSC shall reasonably cooperate with any attempt by CSRA pursuant to this Section 4.1(b) to cure or contest a default or alleged default.

		
	(i)
	If CSRA indicates an intent to contest said default or alleged default, then CSRA shall engage legal counsel reasonably acceptable to CSC and shall diligently pursue such contest; provided, however, if CSC reasonably believes that CSRA is not likely to prevail in such contest and CSC reasonably believes that CSC or any member of the CSC Group will suffer adverse consequences as a result of such default or alleged default if it is not cured promptly, then, in any such event, CSC may (in its sole and absolute discretion and without any obligation to do so) give CSRA written notice of CSC’s intention to cure the default or alleged default under such Guaranteed Lease, and the Parties shall be thereafter be governed by Section 4.1(b)(iii).

		
	(ii)
	If CSRA indicates its intent to cure such default or alleged default, CSRA shall cure said default or alleged default within the time period set forth in the applicable Guaranteed Lease, or if said default or alleged default is of a character which does not permit the curing of said default or alleged default within the time period set forth in the applicable Guaranteed Lease, CSRA shall eliminate, cure, obtain a waiver or otherwise constructively address such default or alleged default and proceed diligently with respect to said default or alleged default until cured, waived or eliminated, but, in any event, in the manner required under the terms and conditions of the applicable Guaranteed Lease. So long as CSRA is working diligently to cure such default or alleged default in accordance with the foregoing, CSC shall refrain from taking actions to cure such default or alleged default and shall cooperate as reasonably requested by CSRA with respect to curing such default or alleged default or settling such dispute with the applicable Landlord; provided, however, if CSRA (A) provides written notice to CSC of its intention not to cure said default or alleged default, (B) fails to send any notice of its intentions, or (C) fails to cure a default or alleged default in accordance with its previous notice to CSC, or if CSC reasonably believes that CSC or any member of the CSC Group will suffer adverse consequences as a result of such default or alleged default if it is not cured promptly, then, in any such event, CSC may (in its sole and absolute discretion and without any obligation to do so) give CSRA written notice of CSC’s intention to cure the default or alleged default under such Guaranteed Lease and the parties shall be thereafter be governed by Section 4.1(b)(iii).

		
	(iii)
	If CSRA has not cured such default or alleged default within five (5) days after CSRA’s receipt of CSC’s written notice to CSRA pursuant to the final sentences of Sections 4.1(b)(i) or 4.1(b)(ii) (or, if such default or alleged default cannot be cured within such five (5) day period, CSRA has not commenced to cure and continued to diligently pursue such cure to completion within the grace or cure periods provided under, and otherwise in accordance with the terms of the applicable 

	
			
	 

	 
	12
	 

Exhibit 10.3

Guaranteed Lease), then, regardless of any stated intention of CSRA, CSC may (in its sole and absolute discretion and without any obligation to do so) cure such default or alleged default on behalf of CSRA at CSRA’s sole cost and expense, and CSRA, for itself and on behalf of each of its Subsidiaries, hereby grants to CSC a license to enter upon any Leased Real Property for the purpose of effecting such cure, subject to the provisions of such Guaranteed Lease.
		
	(iv)
	If CSC or any member of the CSC Group incurs any Losses as a result of a default or alleged default under any Guaranteed Lease by CSRA or any of its Subsidiaries, and if CSRA does not pay to CSC the full amount of such Losses promptly after receipt of notice of such Losses from CSC, CSC shall be entitled to exercise any and all remedies available to it under this Agreement or under any other agreement between the parties, at law or in equity.

		
	(e)
	CSRA, for itself and as agent for each of its Subsidiaries, hereby agrees to indemnify, defend (or, where applicable, pay the costs of defense for) and hold harmless the CSC Indemnitees from and against, and shall reimburse such CSC Indemnitees for, all Losses incurred by the CSC Indemnitees by reason of (i) the incurrence by any CSC Indemnitees of reasonable out-of-pocket costs of enforcement (excluding any internal administrative costs of such CSC Indemnitees) of any terms, covenants or agreements contained in this Agreement, (ii) any and all payments or performance required of any of the CSC Indemnitees with respect to any Obligation, and (iii) any breach or default by CSRA or any of its Subsidiaries under any Guaranteed Lease. If any CSC Indemnitee incurs any such Losses, CSRA shall reimburse CSC for the full amount thereof, within ten (10) days after receiving a written demand for such Losses from CSC. In the event that, with the consent of CSC, CSRA assumes the defense of any CSC Indemnitee with respect to any Action arising out of any matter from and against which CSRA is obligated to indemnify, defend and hold harmless such CSC Indemnitee under this Section 4.1(c), such defense shall include the employment of counsel reasonably satisfactory to CSRA and CSC and the payment by CSRA of all of such counsel’s fees and expenses. CSC shall not be liable for the payment of any settlement of any such Action effected by CSRA without the written consent of CSC. CSRA shall not, without the prior written consent of CSC (not to be unreasonably withheld or delayed), effect any settlement of any Action in respect of which any CSC Indemnitee is a party and from and against which CSRA is obligated to indemnify, defend and hold harmless such CSC Indemnitee under this Section 4.1(c), unless such settlement is paid, in the first instance, by CSRA, contains no admission of wrongdoing on the part of any CSC Indemnitee, and includes an unconditional release of all CSC Indemnitees from all liability on all claims that are the subject matter of such Action. CSC agrees to cooperate reasonably with CSRA’s defense of any such Action, as reasonably requested by CSRA and at CSRA’s sole cost and expense.

		
	4.2
	Termination of Assignment Upon Breach or Event of Default

If a breach or default occurs under any of the Guaranteed Leases and such breach or default remains uncured after any applicable notice and cure period, then CSC, at its election, shall have the following non-exclusive remedies:
		
	(d)
	CSC shall be entitled to all of the rights and remedies which CSC may have under this Agreement or any other Contract or at law or in equity;

		
	(e)
	CSC shall have the right to terminate the assignment to CSRA or its applicable Subsidiary of CSC’s or its applicable Subsidiary’s right, title and interest in and to the Guaranteed Lease with respect to which there exists a default following any notice and cure period provided for in such Guaranteed 

	
			
	 

	 
	13
	 

Exhibit 10.3

Lease, which right CSC shall exercise by written notice to CSRA. Provided that such Guaranteed Lease is not a Lease Requiring Consent, upon receiving such notice from CSC, such assignment shall be of no further force and effect; and CSRA shall assign or otherwise transfer, or cause its applicable Subsidiary to assign or otherwise transfer, to CSC all of CSRA or such Subsidiary’s right, title and interest in and to such Guaranteed Lease and any related improvements and fixtures (but excluding any furnishings, trade fixtures and business equipment) used in connection with the Leased Real Property demised under such Guaranteed Lease (collectively, the “Related Property”). If such Guaranteed Lease is a Lease Requiring Consent, then CSC may seek Landlord’s consent to reassignment of the Lease to CSC at CSRA’s sole cost and expense, and, upon the receipt of such consent, CSRA (or its Subsidiary) shall perform such assignment and transfer called for in the preceding sentence.
		
	(f)
	If CSC exercises its right to terminate the assignment to CSRA of any Guaranteed Lease, CSC shall have the immediate right to possession and use of the Leased Real Property with respect to which such breach or event of default exists and any Related Property associated with such Leased Real Property, and, upon receiving the notice of termination of such Guaranteed Lease from CSC, CSRA shall quit and vacate, or shall cause its applicable Subsidiary and all other tenants and occupants of such Leased Real Property, to quit and vacate such Leased Real Property in accordance with the requirements of such Guaranteed Lease and broom clean, with all rubbish, debris and personal property belonging to CSRA or such Subsidiary, tenant or occupant (other than the Related Property) having been removed. If CSRA or any such Subsidiary, tenant or occupant shall fail to quit and vacate such Leased Real Property after receipt of such notice of termination in accordance with the requirements of the Guaranteed Lease, CSC shall have all rights and remedies available at law and in equity to evict CSRA, or such Subsidiary, tenant or occupant from such Leased Premises.

		
	(g)
	CSRA, for itself and as agent for each of its Subsidiaries, hereby irrevocably constitutes and appoints CSC its true and lawful attorney-in-fact for the purpose of carrying out the terms and provisions of this Section 4.2 after a breach or default under this Agreement or under any Guaranteed Lease (which continues after the giving of any notice and the expiration of any cure period provided under such Guaranteed Lease), in CSRA’s or such Subsidiary’s name and stead, (i) to secure and maintain the use and possession of any Leased Real Properties with respect to which any breach or event of default exists under any Guaranteed Lease and any Related Property, (ii) to take any and all actions which CSC reasonably deems necessary to protect, maintain and secure its interest in any such Leased Real Property and Related Property, and (iii) to put and substitute one or more agents, attorney or attorneys-in-fact for CSRA or any such Subsidiary to do, execute, perform and finish for CSRA or such Subsidiary those matters which shall be reasonably necessary or advisable, or which CSRA’s agent, attorney-in-fact or its substitute shall deem reasonably necessary or advisable, with respect to such Leased Real Property or Related Property, including, without limitation, executing on behalf of CSRA any instrument deemed necessary or advisable by CSC to evidence the termination of the previous assignment, and the assignment of CSRA’s or its Subsidiary’s rights, title and interests in and to such Guaranteed Lease under this Section 4.2, as thoroughly, amply and fully as CSRA could do personally. All such powers of attorney shall be deemed coupled with an interest and shall be irrevocable.

		
	4.3
	No Obligation to Pay Rent

	
			
	 

	 
	14
	 

Exhibit 10.3

Nothing in this Agreement or the instruments assigning the Guaranteed Leases to CSRA or its applicable Subsidiary creates any obligation on the part of CSC to pay any amounts due or owing under any of the Guaranteed Leases.
		
	5.
	COVENANTS

		
	5.1
	Merger

		
	(h)
	As long as the Guaranteed Rent in the aggregate through the remaining life of the Guaranteed Leases exceeds four million dollars ($4,000,000), prior to the completion by CSRA of any consolidation with or merger into any Person (or of any transaction involving or related to an acquisition of a controlling interest in CSRA or a sale of all or substantially all of CSRA’s assets on a consolidated basis) (in each case, a “Transaction”), the surviving Person of such Transaction (the “Surviving Person”) shall deliver to CSC a Letter of Credit in the Required Amount to support the Surviving Person’s obligations under this Agreement (on such terms and conditions as are reasonably acceptable to CSC); provided that no such Letter of Credit shall be required if the Surviving Person of such Transaction is rated as investment grade by Standard & Poor’s or Moody’s Investor Services following the completion of the Transaction

		
	(i)
	If the Surviving Person provides the Letter of Credit under Section 5.1(a), the Surviving Person shall be obligated to maintain the Letter of Credit in the Required Amount during the term commencing on the Distribution Date and terminating on the earlier of (i) the unconditional release, expiration or termination of all of CSC’s Obligations with respect to all Guaranteed Leases or (ii) the date on which the Guaranteed Rent falls below four million dollars ($4,000,000) (such term, the “Letter of Credit Term”).

		
	5.2
	Security Interests

As long as CSC’s duties under any Obligation remain outstanding with regards to any Leased Real Properties or Leases, CSRA shall not pledge, hypothecate, collaterally assign, mortgage or otherwise encumber, or permit any lien or encumbrance upon, or grant any security interest in, any of CSRA’s rights, title or interests, as lessee or assignee, in or to any of such Leased Real Properties or Leases, except to the extent any such lien, encumbrance or security interest is subordinate to, and would not otherwise interfere with, the interests, rights or remedies of CSC with respect to such Leased Real Property or Lease under the terms of this Agreement; provided, however, that this Section 5.2 shall not apply to (a) any lien or encumbrance on any Landlord’s interest in any Leased Real Property existing as of the Distribution Date or expressly permitted under a Lease, (b) any liens against the Properties for real estate taxes or mechanics’, materialmens’ or other liens based upon claims for work, labor or materials relating to any Property, if (i) such taxes or claims are not due and payable or are being contested in good faith by appropriate proceedings and (ii) CSRA maintains adequate reserves for payment of such taxes or claims in  accordance with generally accepted accounting principles, and (c) any mortgage, deed of trust or security interest on any Property or Lease in favor of the provider or providers of any senior working capital facility and/or any senior term loan facility. It shall not be considered a default of this Agreement if, within ten (10) Business Days after CSRA receives notice of a lien against a Property, CSRA causes such lien to be released of record or provides CSC with insurance against the same issued by a major title insurance company or such other protection against the same as CSC shall accept in its sole and absolute discretion.
		
	5.3
	Sharing of Information

	
			
	 

	 
	15
	 

Exhibit 10.3

As long as any Obligations remain outstanding under any Guaranteed Lease, CSRA will provide to CSC, no later than fifteen (15) days after the end of each fiscal quarter of CSRA, a certificate of CSRA’s Chief Operating Officer or Chief Financial Officer that (a) certifies the accuracy of an attached schedule listing each Guaranteed Lease and, with respect thereto, (i) the location of the Property covered by, and the parties to, such Guaranteed Lease, (ii) the expiration date of each Guaranteed Lease, and (iii) the current monthly rental payment by CSRA or its applicable Subsidiary and the date of any contractual escalation in the monthly rental payment under each Guaranteed Lease, and (b) certifies that CSRA is not in breach or default under any of the Guaranteed Leases and that no event exists which, with the passage of time, would become an event of breach or default (or, if applicable, identifies any exceptions).
		
	5.4
	Limitation on Assignment

As long as any Obligations remain outstanding with regards to a Guaranteed Lease, CSRA or its applicable Subsidiary may assign or otherwise transfer its rights, title and interests in and to under any such Guaranteed Lease, or sublease all or substantially all of any the Guaranteed Property, to a third party (any such proposed assignee, sublessee or transferee being a “Proposed Transferee,” and any such proposed assignment, sublease or transfer being a “Proposed Transfer”); provided, however, that (a) CSC consents to such Proposed Transfer, which consent CSC may grant or withhold in its reasonable discretion, (b) effective upon or before such Proposed Transfer, a Release of all CSC Indemnitees is obtained under such Guaranteed Lease, or (c) the Proposed Transferee is a direct or indirect wholly owned Subsidiary of CSRA, under common control with CSRA, or in control of CSRA at all times and CSRA remains primarily liable for the Obligations as if CSRA were still the tenant or assignee under the applicable Guaranteed Lease or Guaranteed Leases. Any transfer in violation of this Section 5.4 is void.
		
	5.5
	Further Assurances

At any time and from time to time, upon the request of the other Party, CSRA and CSC shall each execute and deliver to the other Party such further instruments and documents, and do such further acts and things, as such other Party may reasonably request in order to effectuate fully the purposes of this Agreement. To the extent it is possible without causing a default under any Lease, CSC shall take such other actions as may be reasonably requested by CSRA in order to place CSRA, insofar as reasonably possible, in the same position as if the Leases for any Leased Real Property for which the Actual Closing did not occur on or before the Distribution Date had been transferred as contemplated hereby.
		
	6.
	MISCELLANEOUS

		
	6.1
	Notices

All notices, requests, claims, demands and other communications under this Agreement shall be made and delivered in conformity with Section 11.6 of the Master Separation and Distribution Agreement.
		
	6.2
	Amendment and Waiver

This Agreement may be terminated, modified or amended at any time prior to the Effective Time by and in the sole discretion of CSC without the approval of CSRA or the stockholders of CSC. In the event of such termination, no Party shall have any liability of any kind to the other Party or any other Person. After the Effective Time, this Agreement may not be terminated, modified or amended except by an agreement in writing signed by CSC and CSRA. No failure to exercise and no delay in exercising, on the part of any 

	
			
	 

	 
	16
	 

Exhibit 10.3

Party, any right, remedy, power or privilege hereunder shall operate as a waiver hereof or thereof; nor shall any single or partial exercise of any right, remedy, power or privilege hereunder or thereunder preclude any other or further exercise thereof or the exercise of any other right, remedy, power or privilege.
		
	6.3
	Entire Agreement

This Agreement, together with the documents referenced herein (including the Master Separation and Distribution Agreement), constitutes the entire agreement and understanding among the Parties with respect to the subject matter hereof and supersedes all prior written and oral and all contemporaneous oral agreements and understandings with respect to the subject matter hereof. To the extent any provision of this Agreement conflicts with the provisions of the Master Separation and Distribution Agreement, the provisions of this Agreement shall be deemed to control with respect to the subject matter hereof.
		
	6.4
	Assignment; Successors and Assigns

This Agreement shall not be assignable, in whole or in part, directly or indirectly, by any Party hereto without the prior written consent of the other Party (not to be unreasonably withheld or delayed), and any attempt to assign any rights or obligations arising under this Agreement without such consent shall be void. Notwithstanding the foregoing, this Agreement shall be assignable in whole in connection with a merger or consolidation or the sale of all or substantially all the assets of a Party hereto so long as the resulting, surviving or transferee entity assumes all the obligations of the relevant Party hereto by operation of law or pursuant to an agreement in form and substance reasonably satisfactory to the other parties to this Agreement. No assignment permitted by this Section 6.4 shall release the assigning Party from liability for the full performance of its obligations under this Agreement. The provisions of this Agreement and the obligations and rights hereunder 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
		
	6.5
	Severability

In the event any one or more of the provisions contained in this Agreement should be held invalid, illegal or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein shall not in any way be affected or impaired thereby. The Parties shall endeavor in good-faith negotiations to replace the invalid, illegal or unenforceable provisions with valid provisions, the economic effect of which comes as close as possible to that of the invalid, illegal or unenforceable provisions.
		
	6.6
	Governing Law; Jurisdiction

This Agreement (and any claims or disputes arising out of or related thereto or to the transactions contemplated thereby or to the inducement of any Party to enter therein, whether for breach of contract, tortious conduct or otherwise and whether predicated on common law, statute or otherwise) shall in all respects be governed by and construed in accordance with the Laws of the State of New York, including all matters of construction, validity and performance, in each case without reference to any choice-of-law or conflict of law principles that might lead to the application of the laws of any other jurisdiction. Subject to the provisions of Section 9 of the Master Separation and Distribution Agreement, each of the Parties irrevocably submits to the exclusive jurisdiction of (a) the Fairfax County Circuit Court and any appeals courts thereof or (b) the United States District Court for the Eastern District of Virginia and any appeals courts thereof (the courts referred to in clauses (a) and (b), the “Virginia Courts”), for the purposes of any 

	
			
	 

	 
	17
	 

Exhibit 10.3

suit, action or other proceeding to compel arbitration or for provisional relief in aid of arbitration in accordance with Section 9 of the Master Separation and Distribution Agreement or to prevent irreparable harm, and to the non-exclusive jurisdiction of the Virginia Courts for the enforcement of any award issued thereunder. Each of the Parties further agrees that service of any process, summons, notice or document by U.S. registered mail to such Party’s respective address set forth in Section 11.6 of the Master Separation and Distribution Agreement shall be effective service of process for any action, suit or proceeding in the Virginia Courts with respect to any matters to which it has submitted to jurisdiction in this Section 6.6. Each of the Parties irrevocably and unconditionally waives any objection to the laying of venue of any action, suit or proceeding arising out of this Agreement or the transactions contemplated hereby in the Virginia Courts, and hereby further irrevocably and unconditionally waives and agrees not to plead or claim in any such court that any such action, suit or proceeding brought in any such court has been brought in an inconvenient forum.
		
	6.7
	Waiver of Jury Trial

EACH OF THE PARTIES HEREBY WAIVES TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY WITH RESPECT TO ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. EACH OF THE PARTIES HEREBY (A) CERTIFIES THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER AND (B) ACKNOWLEDGES THAT IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT AND THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT, AS APPLICABLE, BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 6.7.
		
	6.8
	Counterparts

This Agreement may be executed in more than one counterpart, all of which shall be considered one and the same agreement, and shall become effective when one or more such counterparts have been signed by each of the Parties and delivered to each of the Parties.
		
	6.9
	Third Party Beneficiaries

This Agreement is solely for the benefit of the Parties and should not be deemed to confer upon third parties any remedy, claim, liability, reimbursement, claim of action or other right in excess of those existing without reference to this Agreement.
		
	6.10
	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 applicable Parties of the nature and 

	
			
	 

	 
	18
	 

Exhibit 10.3

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.
		
	6.11
	Double Recovery

Nothing in this Agreement is intended to confer to or impose upon any Party a duplicative right, entitlement, obligation or recovery with respect to any matter arising out of the same facts and circumstances.
		
	6.12
	Title 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.
		
	6.13
	Construction

The Parties have participated jointly in the negotiation and drafting of this Agreement. This Agreement shall be construed without regard to any presumption or rule requiring construction or interpretation against the Party drafting or causing any instrument to be drafted.
[Signature Page Follows]

	
			
	 

	 
	19
	 

Exhibit 10.3

SIGNATORY
IN WITNESS WHEREOF, the Parties have caused this Agreement to be duly executed as of the day and year first above written.

COMPUTER SCIENCES CORPORATION
By:     /s/ Paul Saleh    
Name:     Paul Saleh
Title:     Chief Financial Officer
CSRA INC.
By:     /s/ Kevin M. Libby    
Name:     Kevin M. Libby
Title:     Assistant Treasurer

Signature Page to Real Estate Matters Agreement

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