Document:

Form of Transition Services Agreement between iGATE Corp. and Mastech Holdings

 Exhibit 10.2 
 FORM OF 
 TRANSITION SERVICES AGREEMENT 
 by and between 
 iGATE CORPORATION 

 and 
 MASTECH HOLDINGS, INC.

 Dated as of [                    ],
2008 

 TRANSITION SERVICES AGREEMENT 
 This TRANSITION SERVICES AGREEMENT (this “Services Agreement”) is made as of this
[        ] day of [                ], 2008 by and between iGATE Corporation, a Pennsylvania corporation
(“iGATE”), and Mastech Holdings, Inc., a Pennsylvania corporation (“Mastech”). 
 WHEREAS, in order to
provide greater flexibility for the management, capital requirements and growth of Mastech Business while ensuring that iGATE can focus its time and resources on the development of the iGATE Business, the Board of Directors of iGATE has determined
that it is appropriate, desirable and in the best interests of iGATE and its stockholders to separate iGATE into two separate companies: one comprising the Mastech Business, which shall be owned and conducted, directly or indirectly, by Mastech, all
of the common stock of which is intended to be distributed to iGATE’s shareholders, and one comprising the iGATE Business, which shall continue to be owned and conducted, directly or indirectly, by iGATE; 
 WHEREAS, iGATE and Mastech have entered into the Separation and Distribution Agreement (the “Separation Agreement”), dated as of the
date hereof, in order to carry out, effect and consummate the Separation; 
 WHEREAS, prior to the Effective Time, the Masetch Business
received certain services from iGATE and certain of its Subsidiaries and Affiliates; 
 WHEREAS, the Separation Agreement contemplates that
iGATE and Mastech enter into this Services Agreement to properly document the transitional services to be provided by the iGATE Entities (as defined below) to the Mastech Entities (as defined below). 
 NOW, THEREFORE, in consideration of the mutual covenants and agreements contained in this Services Agreement and in the Separation Agreement, the Parties
hereto hereby agree as follows: 
 ARTICLE 1 
 DEFINITIONS 
 1.1 Definitions Incorporated. All capitalized terms not otherwise defined in
this Services Agreement have the meaning ascribed to them in the Separation Agreement. 
 1.2 Additional Definitions. Unless the
context otherwise requires, the following terms, and their singular or plural, used in this Services Agreement shall have the meanings set forth below: 
 (a) “Disbursement” shall have the meaning set forth in Section 5.8 of this Services Agreement. 
 (b) “Force Majeure” shall have the meaning set forth in Section 6.1 of this Services Agreement. 
 (c) “iGATE” shall have the meaning set forth in the Preamble. 
  

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 (d) “iGATE Entities” means, collectively, iGATE and its Affiliates (and
which shall not include any Mastech Entities). 
 (e) “iGATE Provided Services” shall have the meaning set
forth in Section 2.1 of this Services Agreement. 
 (f) “Independent Accountants” shall have the
meaning set forth in Section 3.4(d) of this Services Agreement. 
  (g) “Indemnifiable Losses”
shall mean any and all damages, losses, deficiencies, Liabilities, obligations, penalties, judgments, settlements, claims, payments, fines, interest, costs and expenses (including the costs and expenses of any and all Actions and demands,
assessments, judgments, settlements and compromises relating thereto and the reasonable costs and expenses of attorneys’, accountants’, consultants’ and other professionals’ fees and expenses incurred in the investigation or
defense thereof or the enforcement of rights hereunder), excluding special, consequential, indirect or punitive damages (other than special, consequential, indirect and/or punitive damages) awarded to any third party against an indemnified party.

  (h) “Mastech” shall have the meaning set forth in the Preamble. 
 (i) “Mastech Entities” means, collectively, Mastech and its Affiliates (and which shall not include any iGATE Entities).

 (j) “Other Party” shall have the meaning set forth in Section 5.7 of this Services Agreement.

 (k) “Party” means each of the entities set forth on the signature pages to this Services Agreement.

 (l) “Paying Party” shall have the meaning set forth in Section 5.7 of this Services Agreement.

 (m) “Pennsylvania Courts” shall have the meaning set forth in Section 9.7 of this Services
Agreement. 
 (n) “Prime Rate” shall mean the rate per annum publicly announced by JPMorgan Chase Bank (or
successor thereto) from time to time as its prime rate in effect at its principal office in New York, New York. For purposes of this Services Agreement, any change in the Prime Rate shall be effective on the date such change in the Prime Rate is
publicly announced as effective. 
 (o) “Provider” shall mean the person identified on Schedule A to
this Services Agreement providing the services set forth therein. 
 (p) “Receipt” shall have the meaning set
forth in Section 5.8 of this Services Agreement. 
  

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 (q) “Receiving Party” shall have the meaning set forth in
Section 5.8 of this Services Agreement. 
 (r) “Recipient” shall mean the person identified on
Schedule A to this Services Agreement receiving the services set forth therein. 
 (s) “Responsible
Party” shall have the meaning set forth in Section 5.7 of this Services Agreement. 
 (t) “Sales
and Service Taxes” shall have the meaning set forth in Section 3.3(a) of this Services Agreement. 
 (u)
“Separation Agreement” shall have the meaning set forth in the Recitals. 
 (v) “Term” shall
have the meaning set forth in Section 4.1 of this Services Agreement. 
 ARTICLE 2 
 SERVICES PROVIDED 
 2.1 iGATE
Provided Services. Pursuant to the terms of this Services Agreement, the iGATE Entities agree to provide, or cause to be provided, to the Mastech Entities the services described in Schedule A to this Services Agreement (the “iGATE
Provided Services”). 
 2.2 Other Services. If, after the execution of this Services Agreement and prior to the six
(6) month anniversary hereof, the Parties determine that a service provided to the Mastech Business as conducted by iGATE prior to the Effective Time was inadvertently omitted from the Schedules to this Services Agreement, then the Parties
shall negotiate in good faith to attempt to agree to the terms and conditions upon which such services would be added to this Services Agreement, it being agreed that the charges for such services should be determined on a basis consistent with the
methodology for determining the initial prices provided for herein (i.e., sufficient to cover a Provider’s reasonable estimate of its actual costs and, if applicable, consistent with the prices such Provider would charge to an
Affiliate), in each case without taking into account any profit margin or projected savings from increased efficiency. Upon the Parties’ agreement on the fees and other specific terms and conditions applicable to such services, the Parties
shall execute an amendment to this Services Agreement that provides for the substitution of the relevant Schedule, or additions or supplements to the relevant Schedule, in order to describe such service and the agreement upon the related fees and
other specific terms and conditions applicable thereto. 
 2.3 Licenses and Consents. The Parties shall also use their commercially
reasonable efforts to assist each other in obtaining licenses and/or consents with or from any of their current vendors or service providers who are providing services, products or licenses to them or to their Affiliates for the benefit of the Other
Party, prior to the Distribution Date; provided that in no event shall such assistance by either Party require or be deemed to require such Party to incur any additional costs or make any additional payments to any such vendors or service
providers. Except with respect to the obligations under this Section 2.3, each Party acknowledges and agrees that the other Party has no obligation to obtain licenses or consents with any vendor or 

  

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service provider in connection with the iGATE Provided Services and that any failure by such Party to obtain any such license or consent will not constitute
a breach of this Services Agreement or the negligence or willful misconduct of such Party; provided that failure to obtain any such license or consent shall not relieve any Provider of its obligations to provide the iGATE Provided Services
set forth herein. 
 2.4 Independent Contractors. Except as otherwise agreed in writing by the Parties, in the performance of the
iGATE Provided Services to be rendered hereunder, the iGATE Entities shall at all times act as independent contractors, and none is in any respect an agent, attorney, employee, representative, joint venturer or fiduciary of Mastech, and Mastech
shall not declare or represent to any third party that any iGATE Entity is acting in any respect as agent, attorney, employee representative, joint venturer or fiduciary of the Mastech Entities. Neither the iGATE Entities, on the one hand, nor the
Mastech Entities, on the other, shall have any power or authority to negotiate or conclude any agreement, or to make any representation or to give any understanding on behalf of the other in any way whatsoever. 
 ARTICLE 3 
 COMPENSATION 
 3.1 Compensation for iGATE Provided Services. The compensation for the iGATE Provided Services for the duration of the Term shall be as described
for each individual service provided to the Mastech Entities as set forth on Schedule A. 
 3.2 Allocation of Certain Expenses.

 (a) Each Provider shall bear the costs and expenses of obtaining any and all consents from third parties which may be
necessary in connection with such Provider’s performance of its obligations hereunder, including the costs of obtaining the consent to the assignment of all leases of equipment and licenses of software which may be necessary to provide the
services contemplated hereby. 
 (b) In addition to the payment of all compensation provided under Section 3.1,
Recipient shall reimburse Provider for all reasonable out-of-pocket costs and expenses incurred by Provider or its Affiliates in connection with providing the applicable services hereunder (including all travel-related expenses) to the extent that
such costs and expenses are not reflected in the compensation for such services on Schedule A; provided, however, any such expenses exceeding $5,000 per month (other than routine business travel and related expenses) shall
require advance approval of Recipient. Any travel-related expenses incurred by Provider in performing the applicable services hereunder shall be incurred and charged to Recipient in accordance with Provider’s then applicable business travel
policies. 
 (c) In the event that Recipient terminates any individual service as contemplated by Section 4.2
earlier than the expiration of the Term, Recipient shall reimburse Provider for any and all costs and expenses incurred by Provider or any of its subsidiaries as a result of such early termination by Recipient, including incremental early
termination fees and other costs incurred in order to terminate or reduce the level of services provided by third parties under Contracts with Recipient or any of its subsidiaries, which services are affected by such 

  

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early termination, such reimbursement to be due and payable within five Business Days following Recipient’s receipt of any invoice from Provider with
respect to such costs and expenses. 
 3.3 Taxes. 
 (a) In addition to the compensation payable to Provider determined exclusive of the taxes payable by Recipient under this
Section 3.3, Recipient will pay and be liable for all sales, service, value added, lease, use, transfer, consumption or similar taxes levied and measured by: (i) the cost of services provided to Recipient under this Services
Agreement or (ii) Provider’s cost in acquiring property or services used or consumed by Provider in providing iGATE Provided Services under this Services Agreement (the “Sales and Service Taxes”). Such taxes will be
payable by Recipient to Provider in accordance with Article 3 or as otherwise mutually agreed in writing by the parties and under the terms of the applicable law which govern the relevant Sales and Service Tax. Recipient’s obligation to
pay Sales and Service Taxes under this Section 3.3 shall be subject to the receipt of (i) a computation of the Sales and Service Taxes payable under this Section 3.3 identifying the nature and amount of the goods or
services on which the Sales and Service Tax is assessed and the applicable rate and (ii) a valid and customary invoice (or other document) under the terms of applicable law for each Sales and Service Tax. If Recipient complies with the terms of
this Section 3.3 regarding the payment of Sales and Service Taxes, it shall not be liable for any interest, penalties or other charges attributable to Provider’s improper filing relating to Sales and Service Taxes or late payment or
failure to remit Sales and Service Taxes to the relevant taxing authority. 
 (b) Each of Provider and Recipient shall pay and
be responsible for their own personal property taxes and taxes based on their own income or profits or assets. 
 3.4 Terms of Payment;
Dispute Resolution; Audits. 
 (a) Provider shall invoice the Recipient for the iGATE Provided Services provided by
Section 3.1 monthly in advance on the first calendar day of each month of the term following the date hereof (or the first business day following each such date). Provider shall also provide invoices to Recipient monthly in arrears for
amounts, such as Sales and Service Taxes and out-of-pocket or other expenses, that are payable in addition to the flat fee for service that was paid in advance pursuant to the first sentence of this Section 3.4. Payment shall be made by
Recipients within thirty (30) days after receipt of an invoice and other required documentation. No Recipient shall withhold any payments to its Provider under this Services Agreement and such payments shall be made without any other set-off or
deduction, notwithstanding any dispute that may be pending between them, whether under this Services Agreement or otherwise (any required adjustment being made on subsequent invoices). Subject to the provisions of Section 3.4(c), amounts
not paid on or before the date required to be paid hereunder shall accrue interest at a rate per annum equal to the then effective Prime Rate plus two percent (2%) (or the maximum legal rate, whichever is lower), calculated for the actual
number of days elapsed, accrued from the date on which such payment was due up to the date of the actual receipt of payment. 
  

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 (b) All amounts due for services rendered pursuant to this Services Agreement shall be
billed and paid in the currency in which the rate for such service is quoted, as stated herein or as shown on Schedule A hereto. 
 (c) If there is a dispute between any Recipient and any Provider regarding the amounts shown as billed to such Recipient on any invoice, such Provider shall furnish to such Recipient reasonable documentation to
substantiate the amounts billed including, but not limited to, listings of the dates, times and amounts of the services in question where applicable and practicable. Upon delivery of such documentation, such Recipient and such Provider shall
cooperate and use their best efforts to resolve such dispute among themselves. If such disputing parties are unable to resolve their dispute within thirty (30) days of the initiation of such procedure, and such Recipient believes in good faith
and with a reasonable basis that the amounts shown as billed to such Recipient are inaccurate or are otherwise not in accordance with the terms of this Services Agreement, then such Recipient shall have the right, at its own expense, to have any
disputed invoice(s) audited as provided in Section 3.4(d). 
 (d) Any audit pursuant to Section 3.4(c)
shall be limited solely to the purpose of verifying the amounts in dispute and shall be made by an independent certified public accounting firm selected and paid for by the Recipient initiating such audit and reasonably satisfactory to the Provider
being audited (such accounting firm, the “Independent Accountants”). Any such audit shall be reasonably conducted by the Independent Accountants during the normal business hours of the Provider being audited. Such Provider shall
reasonably cooperate with the Independent Accountants and shall make available to the Independent Accountants all applicable cost and other data may be reasonably necessary for the sole purpose of verifying the amounts in dispute. The Independent
Accountants shall not disclose any of the underlying data and information to said Recipient or to any other Person (except may be required by law) and, prior to any such audit the Independent Accountants shall, if requested by the Provider being
audited, enter into a confidentiality agreement reasonably acceptable to such Provider. 
 ARTICLE 4 
 TERM AND TERMINATION 
 4.1 Term.
The term of this Services Agreement shall commence at the Effective Time and shall expire on the latest date on which any service is to be provided as indicated on Schedule A (the “Term”). The obligation of any Recipient to
make a payment for services previously rendered shall not be affected by the expiration of the Term and shall continue until full payment is made. 
 4.2 Termination of Individual Services. Upon the mutual agreement of the Parties, a Recipient may terminate at any time during the Term any individual service provided under this Services Agreement on a service-by-service basis
(and/or location-by-location basis where individual service is provided to multiple locations of a Recipient) upon written notice to the Provider identifying the particular service (or location) to be terminated and the effective date of
termination, which date shall not be less than thirty (30) days after receipt of such notice unless the Provider otherwise agrees. The termination of any individual iGATE Provided Service pursuant to this Section 4.2 shall not
affect this Services Agreement with respect to the iGATE 

  

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Provided Services not terminated under this Section 4.2. In addition, upon the mutual agreement of the Parties, a Provider may terminate at any
time during the Term any individual service provided under this Services Agreement upon written notice to the Recipient identifying the particular service to be terminated and the effective date of termination if the employee that was providing the
applicable service is no longer employed by the Provider (and there is no other employee employed by Provider at the time that could reasonably provide such service). 
 4.3 Termination of Agreement. This Services Agreement shall terminate on the earliest to occur of (a) the latest date on which any service is to be provided as indicated on Schedule A, (b) the
date on which the provision of all services has terminated or been canceled pursuant to Section 4.2, and (c) the date on which this Services Agreement is terminated pursuant to Section 4.4. 
 4.4 Breach of Agreement. If either Party shall materially breach any of its obligations under this Services Agreement, including, but not limited
to, any failure to perform any services or to make payments when due, and said Party does not cure such breach within fifteen (15) days after receiving written notice thereof from the non-breaching Party, the non-breaching Party may terminate
this Services Agreement, including the provision of services pursuant hereto, immediately by providing written notice of termination. The failure of a Party to exercise its rights hereunder with respect to a breach by the other Party shall not be
construed as a waiver of such rights nor prevent such Party from subsequently asserting such rights with regard to the same or similar defaults. In the event of a termination of this Services Agreement, Provider shall be entitled to all outstanding
amounts due from Recipient for the provision of iGATE Provided Services rendered prior to the date of termination. 
 4.5 Effect of
Termination. In the event this Services Agreement is validly terminated as provided herein, each of the Parties shall be relieved of its duties and obligations arising hereunder after the date of such termination, provided,
however, that (i) the provisions set forth in Articles 4, 7, 8 and 9 hereof shall survive any termination of this Services Agreement and (ii) such termination in and of itself shall not relieve a Party of
liability for a breach prior to the date of such termination. For the avoidance of doubt, in the event of any termination of one or more iGATE Provided Services, the Fees applicable to such iGATE Provided Services, in accordance with Article
3 above, shall no longer be charged or due after the effective date of such termination and in the event of a material reduction by a Recipient of the amount of the iGATE Provided Services it elects to continue to receive, the Fees applicable to
such iGATE Provided Services shall be appropriately reduced thereafter if costs to the Provider are correspondingly reduced as a result of such reduction. 
 ARTICLE 5 
 CERTAIN COVENANTS 
 5.1 Reasonable Care. Each Provider shall perform the services that it is required to provide to its respective Recipient(s) under this Services
Agreement with reasonable skill and care and shall use at least that degree of skill and care that it would exercise in similar circumstances in carrying out its own business (including, as to level, quality and timeliness). Each Provider shall take
necessary measures to protect the respective Recipient’s data that is processed by such Provider from destruction, deletion or unauthorized change and allow its 

  

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recovery in events of Force Majeure; provided, however, that a Provider shall be deemed to have satisfied this obligation if the measures taken
to protect and recover Recipient’s data are reasonably equivalent to what it uses in carrying out its own business. 
 5.2
Cooperation. It is understood that it will require significant efforts of all Parties to implement this Services Agreement and ensure performance hereunder at the agreed upon level (subject to all the terms and conditions of this Services
Agreement). The Parties will cooperate (acting in good faith and using reasonable commercial efforts) to effect a smooth and orderly transition of the services provided hereunder from the Providers to the respective Recipients including, without
limitation, the separation of the Mastech Business from the businesses retained by the iGATE Entities; provided, however, that this Section 5.2 shall not require any Party hereto to incur any out-of-pocket expenses unless
and except expressly provided otherwise herein or in the Separation Agreement. 
 5.3 Assets. To the extent that any of the assets
required to provide any iGATE Provided Services have become the property of Mastech pursuant to the Separation, each Party hereby grants to the other Party a limited, non-exclusive license to use such assets, for a period not to exceed the Term, for
the purpose of providing such iGATE Provided Services on the terms and subject to the conditions set forth in this Services Agreement. 
 5.4
Points of Contact. Each Provider and Recipient has named a point of contact as set forth on Schedule A. Such points of contact shall be responsible for the implementation of this Services Agreement between the respective Provider and
its Recipient, including resolution of any issues which may arise during the performance hereunder on a day to-day basis. 
 5.5
Personnel. Each Provider, in providing the services, as it deems necessary or appropriate in its sole discretion, may (a) use the personnel of the Provider or its Affiliates (it being understood that such personnel can perform the
services on behalf of the Provider on a full-time or part-time basis, as determined by Provider or its Affiliates) and (b) employ the services or third parties to the extent such third party services are routinely utilized to provide similar
services to other businesses of the Provider or are reasonably necessary for the efficient performance of any such services. In performing the services, employees and representatives of Provider shall be under the direction, control and supervision
of Provider (and not the Recipient) and the Provider shall have the sole right to exercise all authority with respect to the employment (including termination of employment), assignment and compensation of such employees and representatives (it
being understood that Recipient has no right hereunder to require that Provider perform the services hereunder with specifically identified employees and that the assignment of employees to perform such services shall be determined in the sole
discretion of Provider). Individuals employed by the iGATE Entities who provide iGATE Provided Services pursuant to this Services Agreement shall in no respect be considered employees of Mastech or any of the Mastech Entities. 
 In addition, Provider shall not be required to provide any service to the extent the provision of such service requires Provider to hire any additional
employees or maintain the employment of any specific employee. 
  

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  The Parties hereby agree that neither Party is under any obligation to enter into any engagements
with new third party service providers in connection with this Services Agreement unless (i) the Party is entering into such new engagements with respect to its own internal business or in its ordinary course of business and (ii) the other
Party is not able to engage its own third party service providers with respect to the same subject matter within the applicable timing needs of such Party. 
  5.6 Further Assurances. From time to time after the date hereof, without further consideration, each Party shall use reasonable efforts to take, or cause to be taken, all appropriate action, do or cause to be
done all things reasonably necessary, proper or advisable under applicable laws, and execute and deliver such documents as may be required or appropriate to carry out the provisions of this Services Agreement and to consummate, perform and make
effective the transactions contemplated hereby. 
 5.7 Migration Projects. Each Provider will provide the respective Recipient with
reasonable support necessary to transition or migrate the services to Recipient or any third party or parties chosen by the Recipient, which may include consulting and training and providing reasonable access to data and other information and to
Provider’s employees; provided, however, that such activities shall not unduly burden or interfere with Provider’s business and operations. 
 5.8 Certain Disbursements/Receipts. The Parties hereto contemplate that, from time to time on or after the Effective Time, iGATE Entities and/or Mastech Entities (any such party, the “Paying
Party”), as a convenience to another Mastech Entity or iGATE Entity, as the case may be (the “Responsible Party”), in connection with the transactions contemplated by this Services Agreement or the Separation Agreement, may
make certain payments that are properly the responsibility of the Responsible Party (whether pursuant to the Separation Agreement or this Services Agreement or otherwise (any such payment made, a “Disbursement”)). Similarly, from
time to time on or after the Effective Time, iGATE Entities and/or Mastech Entities (any such party, the “Receiving Party”) may receive from third parties certain payments to which another Mastech Entity or iGATE Entity, as the case
may be, is entitled (any such Party, the “Other Party”, and any such payment received, a “Receipt”). Accordingly, with respect to Disbursements and Receipts, the Parties hereto agree as follows. 
 (a) Disbursements. 
 (i) A Paying Party may request reimbursement for Disbursements made by check within seven (7) Business Days after notice of such Disbursement has been given to the Responsible Party in writing and with mutually acceptable supporting
documentation. 
 (ii) In case of a Disbursement by wire, if notice in writing and with mutually acceptable supporting
documentation has been given by 2:00 p.m. of the Responsible Party’s local time at least one (1) Business Day prior to the payment of such Disbursement, the Responsible Party shall reimburse the Paying Party for the amount of such payment
(in the local currency equivalent paid by the Paying Party) on the date the Disbursement is made by the Paying Party. If notice as provided above has not been given prior to the payment of such Disbursement, the Responsible Party shall reimburse the
Paying Party for the amount of such 

  

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payment (in the local currency equivalent paid by the Paying Party) within three (3) business days after receipt by the Responsible Party of such notice
from the Paying Party. 
 (b) Receipts. A Receiving Party shall remit Receipts to the Other Party (in the same currency
as such payment is received) within three (3) business days of receipt thereof. 
 (c) Certain Exceptions.
Notwithstanding anything to the contrary set forth above, if, with respect to any particular transaction(s), it is impossible or impracticable under the circumstances to comply with the procedures set forth in subsections (a) and (b) of
this Section 5.8 (including the time periods specified therein), the parties will cooperate to find a mutually agreeable alternative that will achieve substantially similar economic results from the point of view of the Paying Party or
the Other Party, as the case may be; i.e., an alternative pursuant to which the Paying Party will not incur any material interest expense or the Other Party will not be deprived of any material interest income; provided,
however, that if a Receiving Party cannot comply with the procedures set forth in subsection (b) of this Section 5.8 because it does not become aware of a Receipt on behalf of the other Party in time (e.g. because of
the commingling of funds in an account), such Receiving Party shall remit such Receipt (without interest thereon) to the other Party within twenty-four (24) hours after it becomes aware of such Receipt. 
 (d) Interest Rate. The rate for any interest income or expense that is paid or payable pursuant to Section 5.8(c) shall
be the Prime Rate plus two percent (2%) (or the maximum legal rate, whichever is lower). 
 ARTICLE 6 
 FORCE MAJEURE 
 6.1 Force
Majeure. No Provider (or any Person acting on its behalf) shall bear any responsibility or liability for any losses arising out of any delay, inability to perform or interruption of its performance of obligations under this Services Agreement
due to any acts or omissions of its respective Recipient or for events beyond its reasonable control (hereinafter referred to as “Force Majeure”) including, without limitation, acts of God, act of governmental authority, act of the
public enemy or due to war, terrorism, riot, flood, civil commotion, insurrection, labor difficulty, severe or adverse weather conditions, lack of or shortage of electrical power, malfunctions of equipment or software programs or any other cause
beyond the reasonable control of the Party whose performance is affected by the Force Majeure event. In such event, the obligations hereunder of the Provider in providing such service, and the obligations of the Recipient to pay for any such
service, shall be postponed for such time as its performance is suspended or delayed on account thereof. 
 ARTICLE 7 
 INDEMNITY 
 7.1 Indemnity.

 (a) The liability of Provider with respect to this Services Agreement or in connection with the performance, delivery or
provision of any iGATE Provided Service provided under this Services Agreement shall be limited to the Indemnifiable Losses of Recipient arising 

  

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from Provider’s willful misconduct or gross negligence; provided, that in no event shall the liability exceed the fees previously paid to
Provider by Recipient in respect of the iGATE Provided Service from which such liability flows. 
 (b) Recipient hereby agrees
to indemnify Provider and its Affiliates from any and all Indemnifiable Losses resulting from any Action relating to Provider’s conduct in connection with the provision of iGATE Provided Services to Recipient under this Services Agreement,
except to the extent such Indemnifiable Losses arise out of the willful misconduct or gross negligence of Provider or any of its employees, agents, officers and directors. Provider hereby agrees to indemnify Recipient and its Affiliates from any and
all Indemnifiable Losses resulting from a demand, claim, lawsuit, action or proceeding relating to Provider’s willful misconduct or gross negligence in connection with the provision of iGATE Provided Services to Recipient under this Services
Agreement. The Persons entitled to indemnification pursuant to the foregoing shall be third party beneficiaries of the rights to indemnification described in this Section 7.1(b). 
 7.2 Indemnification for Third Party Claims. From and after the Distribution Date, iGATE shall indemnify, defend and hold harmless the Mastech
Indemnitees and Mastech shall indemnify, defend and hold harmless the iGATE Indemnitees from and against any and all Indemnifiable Losses arising out of, by reason of, in connection with or as a result of a Third Party Claim against the Indemnified
Party if and to the extent any such Indemnifiable Loss is attributable to the Indemnifying Party. 
 (a) If an Indemnified
Party shall receive notice or otherwise learn of any Third Party Claim, with respect to which an Indemnifying Party may be obligated to provide indemnification to such Indemnified Party pursuant to Section 7.2 of this Services Agreement,
such Indemnified Party shall give such Indemnifying Party prompt written notice thereof and, in any event, within ten (10) Business Days after such Indemnified Party received notice of such Third Party Claim. Any such notice shall describe the
Third Party Claim in reasonable detail. Notwithstanding the foregoing, the failure of any Indemnified Party or other Person to give notice as provided in this Section 7.2(a) shall not relieve the related Indemnifying Party of its
obligations under this Article 7, except to the extent that such Indemnifying Party is actually materially prejudiced by such failure to give notice (except that the Indemnifying Party or Parties shall not be liable for any expenses incurred
during the period in which the Indemnitee failed to give such notice). Thereafter, the Indemnitee shall deliver to the Indemnifying Party, promptly (and in any event within ten (10) Business Days) after the Indemnitee’s receipt thereof,
copies of all notices and documents (including court papers) received by the Indemnitee relating to the Third Party Claim. 
 (b) An Indemnifying Party shall be entitled (but shall not be required) to assume, control the defense of, and settle any Third Party Claim, at such Indemnifying Party’s own cost and expense and by such Indemnifying Party’s own
counsel, that is reasonably acceptable to the applicable Indemnitees, if it gives notice of its intention to do so to the applicable Indemnitees within thirty (30) days of the receipt of such notice from such Indemnitees. After notice from an
Indemnifying Party to an Indemnitee of its election to assume the defense of a Third Party Claim, such Indemnitee shall have the right to employ separate counsel and to participate in (but not control) the defense, compromise or settlement thereof,
at 

  

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its own expense and, in any event, shall cooperate with the Indemnifying Party in such defense and make available to the Indemnifying Party all witnesses,
pertinent Information, materials and information in such Indemnitee’s possession or under such Indemnitee’s control relating thereto as are reasonably required by the Indemnifying Party. In the event of a conflict of interest between the
Indemnifying Party and the applicable Indemnitee(s), or in the event that any Third Party Claim seeks equitable relief which would restrict or limit the future conduct of the Indemnitee’s business or operations, such Indemnitee(s) shall be
entitled to retain, at the Indemnifying Party’s Expense, separate counsel as required by the applicable rules of professional conduct and to participate in (but not control) the defense, compromise, or settlement of that portion of the Third
Party Claim that seeks equitable relief with respect to the Indemnitee(s). 
 (c) If an Indemnifying Party elects not to
assume responsibility for defending a Third Party Claim, or fails to notify an Indemnitee of its election as provided in Section 7.2(b), such Indemnitee may defend such Third Party Claim at the cost and expense of the Indemnifying Party.
If the Indemnitee is conducting the defense against any such Third Party Claim, the Indemnifying Party shall cooperate with the Indemnitee in such defense and make available to the Indemnitee all witnesses, pertinent Information, material and
information in such Indemnifying Party’s possession or under such Indemnifying Party’s control relating thereto as are reasonably required by the Indemnitee. 
 (d) Unless the Indemnifying Party has failed to assume the defense of the Third Party Claim in accordance with the terms of this Services
Agreement, no Indemnitee may settle or compromise any Third Party Claim without the consent of the Indemnifying Party, which consent shall not be unreasonably withheld or delayed. If an Indemnifying Party has failed to assume the defense of the
Third Party Claim within the time period specified in Section 7.2(b), it shall not be a defense to any obligation to pay any amount in respect of such Third Party Claim that the Indemnifying Party was not consulted in the defense
thereof, that such Indemnifying Party’s views or opinions as to the conduct of such defense were not accepted or adopted, that such Indemnifying Party does not approve of the quality or manner of the defense thereof or that such Third Party
Claim was incurred by reason of a settlement rather than by a judgment or other determination of liability. 
 (e) In the case
of a Third Party Claim, no Indemnifying Party shall consent to entry of any judgment or enter into any settlement of the Third Party Claim without the consent (not to be unreasonably withheld) of the Indemnitee if the effect thereof is to permit any
injunction, declaratory judgment, other order or other nonmonetary relief to be entered, directly or indirectly, against any Indemnitee. 
 (f) Absent fraud or willful misconduct by an Indemnifying Party, the indemnification provisions of this Article 7 shall be the sole and exclusive remedy of an Indemnitee for any monetary or compensatory damages
or losses resulting from any breach of this Services Agreement, and each Indemnitee expressly waives and relinquishes any and all rights, claims or remedies such Person may have with respect to the foregoing other than under this
Article 7 against any Indemnifying Party. 
  

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 (g) Any Indemnitee that has made a claim for indemnification pursuant to this
Article 7 shall use commercially reasonable efforts to mitigate any Indemnifiable Losses in respect thereof. 
 7.3
Indemnification Payments. Indemnification required by this Article 7 shall be made by periodic payments of the amount thereof during the course of the investigation or defense, as and when bills are received or an Indemnifiable Loss
incurred. 
 7.4 Limitation on Damages. 
 (a) Notwithstanding the foregoing, no Party shall be liable for any special, consequential, indirect or punitive damages (other than special, consequential, indirect and/or punitive damages awarded to any third party
against an indemnified party) with respect to its performance or nonperformance hereunder, or the provision of or failure to provide any Service hereunder, whether such damages or other relief are sought based on breach of contract, negligence,
strict liability or any other legal or equitable relief. 
 (b) For avoidance of doubt, this Article 7 applies solely
to the specific matters and activities covered by this Services Agreement (and not to matters specifically covered by the Separation Agreement and the Ancillary Agreements). 
 ARTICLE 8 
 CONFIDENTIALITY 
  8.1 Confidentiality. With respect to any information disclosed by one Party to another Party for the purpose of performing the iGATE Provided
Services under this Services Agreement or otherwise accessible to such other Party during the performance hereunder, the Parties shall follow the provisions with respect to confidentiality and access to information set forth in Article VI of
the Separation Agreement, which Article is incorporated herein by reference as if stated herein in its entirety. 
  ARTICLE 9 

MISCELLANEOUS 
 9.1 Dispute
Resolution; Continuation of iGATE Provided Services Pending Outcome of Dispute. In the event of any dispute between the Parties or between Providers and Recipients, such disputing Parties shall first attempt to resolve such disputes by
negotiating in fairness and good faith. If, after a reasonable period of time, the Parties have been unable to resolve such dispute, the Parties shall follow the dispute resolution procedures set forth in Article VII of the Separation
Agreement, which Article is incorporated herein by reference as if stated herein in its entirety. Notwithstanding the existence of any dispute between the Parties, no Provider shall discontinue the supply of any service provided for herein, unless
so provided in an arbitral determination that the respective Recipient is in default of obligation under this Services Agreement. 
 9.2
Notices. Any notice provided or permitted to be given to a Party under this Services Agreement must be in writing, and may be served by depositing same in the mail, addressed to the Person to be notified, postage prepaid, and registered or
certified, with a return 

  

 - 13 - 

 
receipt requested. Notice given by registered or certified mail shall be deemed given and effective on the date of delivery as shown on the return receipt.
Notice may be served in any other manner including telex, telecopy or telegram but shall be deemed given and effective as of the time of actual delivery thereof to the addressees. For purposes of the giving of notice, lessees and lessors shall be
notified at the addresses of their respective leased premises and iGATE and Mastech shall be notified at the addresses listed below: 
 To
iGATE: 
 iGATE Corporation 
 6528
Kaiser Drive 
 Fremont, CA 94555 
 Attn: Ramachandran Natesan 
 E-mail: ramachandran.natesan@igate.com 
 Facsimile: 510-896-3010 
 To Mastech:

 Mastech Holdings, Inc. 
 1000
Commerce Drive 
 Pittsburgh, PA 15275 
 Attn: Jack Cronin 
 E-mail: john.cronin@mastech.com 
 Facsimile: 412-494-9272 
 Any Party may change its respective address for notice by the giving of notice of such change in
the manner provided above. 
 9.3 Entire Agreement; Amendment. Except for those matters provided for in the Separation Agreement or
the other agreements contemplated therein, this Services Agreement sets forth the entire agreement of the Parties with respect to its subject matter. This Services Agreement shall not be modified or amended except by written instrument executed by
each Party; provided, however, that a modification or amendment affecting only the services to be provided between a certain Provider and its Recipient or the adjustment of the price related thereto does not require signature by the
Parties. Schedule A to this Services Agreement shall be deemed incorporated in this Services Agreement and shall form a part of it. 
 9.4 Waiver. The failure of a Party to insist upon strict performance of any provision of this Services Agreement shall not constitute a waiver of, or estoppel against, asserting the right to require such performance in the future,
nor shall a waiver or estoppel in any one instance constitute a waiver or estoppel with respect to a later breach of a similar nature or otherwise. 
 9.5 Severability. If any of the terms and conditions of this Services Agreement are held by any court of competent jurisdiction to contravene, or to be invalid under, the laws of any political body having jurisdiction over the
subject matter of this Services Agreement, such contravention or invalidity shall not invalidate the entire Services Agreement. Instead, this Services Agreement shall be construed as if it did not contain the particular provision or provisions held
to be invalid, and equitable adjustment shall be made and necessary provisions 

  

 - 14 - 

 
added so as to give effect to the intention of the Parties as expressed in this Services Agreement at the time of the execution of this Services Agreement
and of any amendments to this Services Agreement. 
 9.6 Governing Law. This Services Agreement shall be governed by and construed in
accordance with the internal Laws, and not the Laws governing conflicts of Laws, of the Commonwealth of Pennsylvania. 
 9.7 Consent to
Jurisdiction. Each of the Parties irrevocably submits to the exclusive jurisdiction of any courts of the Commonwealth of Pennsylvania or courts of the United States of America sitting in Allegheny County, Pennsylvania (the “Pennsylvania
Courts”), and any appellate courts from any thereof. Each of the Parties further agrees that service of any process, summons, notice or document by United States registered mail to such Party’s respective address set forth in
Section 9.2 shall be effective service of process for any action, suit or proceeding in the Pennsylvania Courts with respect to any matters to which it has submitted to jurisdiction in this Section 9.7. 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 Services Agreement or the transactions contemplated hereby in the Pennsylvania 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. 
 9.8 Waiver of Jury Trial. SUBJECT TO SECTION 9.7, 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 COURT PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF AND PERMITTED UNDER OR IN CONNECTION WITH THIS SERVICES AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS SERVICES AGREEMENT. EACH OF
THE PARTIES HEREBY (A) CERTIFIES THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF THE 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 SERVICES AGREEMENT AND THE TRANSACTIONS CONTEMPLATED BY THIS SERVICES AGREEMENT, AS APPLICABLE, BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION
9.8. 
 9.9 Construction. The headings in this Services Agreement are not to be considered part of this Services Agreement and are
inserted for convenience, identification and reference only and are not intended to interpret, define, or limit the scope, extent, or intent of this Services Agreement or any provision of this Services Agreement. Whenever the context requires, the
gender of all words used in this Services Agreement shall include the masculine, feminine and neuter, and the number of all words shall include the singular and the plural. 
 9.10 Counterpart Execution. This Services Agreement may be executed in more than one counterparts, 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 the other Parties. Execution of this Services Agreement or any other documents pursuant to this Services Agreement
by facsimile or other electronic copy of a signature shall be deemed to be, and shall have the same effect as, executed by an original signature. 
  

 - 15 - 

 9.11 Successors and Assigns. 
  (a) This Services Agreement shall inure to the benefit of and shall be binding upon the Parties, their respective legal representatives,
successors, and permitted assignees, and all Persons claiming by, through, or under right of any of the aforesaid Persons. This Services Agreement may not be assigned by any Party without the prior written consent of the other Parties;
provided, however, that no consent shall be required in the case of assignment by an iGATE Entity to a direct or indirect Subsidiary of iGATE or by a Mastech Entity to a direct or indirect Subsidiary of Mastech, and provided
further that no such assignment shall relieve any Party of any of its obligations hereunder. Notwithstanding the foregoing, a Party may assign this Services Agreement in connection with a merger transaction in which such Party is not the
surviving entity or the sale by such Party of all or substantially all of its Assets, and upon the effectiveness of such assignment the assigning Party shall be released from all of its obligations under this Services Agreement if the surviving
entity of such merger or the transferee of such Assets shall agree in writing, in form and substance reasonably satisfactory to the other Party, to be bound by the terms of this Services Agreement as if named as a “Party” hereto.

  (b) At the request of any Provider or Recipient that is a Party hereto, any other Provider or Recipient that is
receiving benefits or has obligations hereunder and is not a signatory hereto shall execute and deliver to the other Parties a counterpart hereof. The failure of any Person that is receiving benefits or has obligations hereunder to execute a
counterpart hereof shall not affect the enforceability of this Services Agreement against such Person or against any other Party hereto. 
 9.12 No Third Party Rights. The provisions of this Service Agreement are intended to bind the Parties to each other and are not intended and do not create rights in any other person, including any employee of the Mastech Business or
iGATE, and, except as provided in Section 7.1(b), no Person is intended to be or is a third party beneficiary of any of the provisions of this Services Agreement. 
 9.13 Authorization. Each of the Parties hereby represents and warrants that it has the power and authority to execute, deliver and perform this
Services Agreement, that this Services Agreement has been duly authorized by all necessary corporate action on the part of such Party, that this Services Agreement constitutes a legal, valid and binding obligation of each such Party enforceable
against it in accordance with its terms, subject to applicable bankruptcy, insolvency, reorganization, moratorium or other similar laws affecting creditors’ rights generally and general equity principles. 
 9.14 No Circumvention. The Parties agree not to directly or indirectly take any actions or cause, allow or act in concert with any Person who
takes an action (including the failure to take a reasonable action) such that the resulting effect is to materially undermine the effectiveness of any of the provisions of this Services Agreement or any Ancillary Agreement. 
 [Signature Page Follows] 
  

 - 16 - 

 IN WITNESS WHEREOF, the duly authorized officers or representatives of the parties hereto have duly
executed this Transition Services Agreement as of the date first written above. 
  

			
	iGATE CORPORATION
		
	By	 	 
	Name:	 	
	Title:	 	

  

			
	MASTECH HOLDINGS, INC.
		
	By	 	 
	Name:	 	
	Title:	 	

 [Signature Page to Transition Services Agreement]Form of Tax Sharing Agreement between iGATE Corp. and Mastech Holdings, Inc.

 Exhibit 10.3 
 TAX SHARING AGREEMENT 
 by and among 
 iGATE CORPORATION and 
 MASTECH HOLDINGS, INC. 
                  , 2008 

 TABLE OF CONTENTS 
  

					
	 	 	 	  	Page
			
		 	ARTICLE I 	  	
		 	DEFINITIONS AND INTERPRETATION	  	
			
	Section 1.1	 	General 	  	2
			
	Section 1.2	 	References; Interpretation 	  	10
			
	Section 1.3	 	Effective Time 	  	10
			
		 	ARTICLE II 	  	
		 	PREPARATION AND FILING OF TAX RETURNS	  	
			
	Section 2.1	 	Responsibility of iGATE to prepare and file Pre-Spin Tax Returns and Post-Spin Tax Returns 	  	11
			
	Section 2.2	 	Responsibility of Mastech to prepare and file Mastech Tax Returns 	  	12
			
	Section 2.3	 	Time of filing Tax Returns; manner of Tax Return preparation 	  	12
			
		 	ARTICLE III 	  	
		 	RESPONSIBILITY FOR PAYMENT OF TAXES	  	
			
	Section 3.1	 	Responsibility of iGATE to pay Taxes 	  	12
			
	Section 3.2	 	Responsibility of Mastech to pay Taxes 	  	13
			
	Section 3.3	 	Responsibility for Pre-Spin Taxes 	  	13
			
		 	ARTICLE IV 	  	
		 	REFUNDS AND OTHER MATTERS	  	
			
	Section 4.1	 	Refunds for the benefit of iGATE 	  	13
			
	Section 4.2	 	Refunds for the benefit of Mastech 	  	13
			
	Section 4.3	 	Pre-Spin Refunds 	  	13
			
	Section 4.4	 	Carrybacks 	  	14
			
	Section 4.5	 	Amended Tax Returns 	  	14
			
	Section 4.6	 	Payments of Refunds 	  	14
			
		 	ARTICLE V 	  	
		 	DISTRIBUTION TAXES	  	
			
	Section 5.1	 	Liability for Distribution Taxes 	  	15
			
	Section 5.2	 	Definition of Fault 	  	15
			
	Section 5.3	 	Limits on Proposed Acquisition Transactions and other transactions for Restricted Period 	  	15
			
		 	ARTICLE VI 	  	
		 	INDEMNIFICATION	  	

					
			
	Section 6.1	 	Indemnification obligations of iGATE 	  	17
			
	Section 6.2	 	Indemnification obligations of Mastech 	  	17
			
		 	ARTICLE VII 	  	
		 	PAYMENTS	  	
			
	Section 7.1	 	General 	  	17
			
	Section 7.2	 	Treatment of payments made pursuant to Tax Sharing Agreement and Separation and Distribution Agreement	  	18
			
	Section 7.3	 	Treatment of payments made upon the exercise of Options 	  	19
			
		 	ARTICLE VIII 	  	
		 	AUDITS	  	
			
	Section 8.1	 	Notice 	  	19
			
	Section 8.2	 	Pre-Spin Audits 	  	19
			
	Section 8.3	 	Audits exclusively controlled by iGATE 	  	21
			
	Section 8.4	 	Audits exclusively controlled by Mastech 	  	21
			
	Section 8.5	 	Payment of Pre-Spin Audit Tax Amounts 	  	21
			
		 	ARTICLE IX 	  	
		 	COOPERATION AND EXCHANGE OF INFORMATION	  	
			
	Section 9.1	 	Cooperation and Exchange of Information 	  	22
			
	Section 9.2	 	Retention of Records 	  	23
			
		 	ARTICLE X 	  	
		 	 ALLOCATION OF TAX ATTRIBUTES, DUAL CONSOLIDATED LOSSES GAIN
 RECOGNITION AGREEMENTS AND OTHER TAX MATTERS
	  	
			
	Section 10.1	 	Allocation of Tax Attributes 	  	23
			
		 	ARTICLE XI 	  	
		 	DEFAULTED AMOUNTS	  	
			
	Section 11.1	 	General 	  	24
			
		 	ARTICLE XII 	  	
		 	DISPUTE RESOLUTION	  	
	Section 12.1	 	Negotiation 	  	24
			
	Section 12.2	 	Arbitration 	  	24
			
	Section 12.3	 	Continuity of Service and Performance 	  	26
			
	Section 12.4	 	Costs 	  	26
			
		 	ARTICLE XIII 	  	
		 	MISCELLANEOUS	  	
			
	Section 13.1	 	Counterparts; Facsimile Signatures 	  	26

  

 - ii - 

					
	Section 13.2	  	Survival	  	26
			
	Section 13.3	  	Notices	  	27
			
	Section 13.4	  	Waivers	  	27
			
	Section 13.5	  	Amendments	  	27
			
	Section 13.6	  	Assignment	  	27
			
	Section 13.7	  	Successors and Assigns	  	27
			
	Section 13.8	  	Certain Termination and Amendment Rights	  	27
			
	Section 13.9	  	No Circumvention	  	28
			
	Section 13.10	  	Subsidiaries	  	28
			
	Section 13.11	  	Third Party Beneficiaries	  	28
			
	Section 13.12	  	Title and Headings	  	28
			
	Section 13.13	  	Exhibits and Schedules	  	28
			
	Section 13.14	  	Governing Law	  	28
			
	Section 13.15	  	Consent to Jurisdiction	  	28
			
	Section 13.16	  	Specific Performance	  	29
			
	Section 13.17	  	Waiver of Jury Trial	  	29
			
	Section 13.18	  	Severability	  	29
			
	Section 13.19	  	Force Majeure	  	29
			
	Section 13.20	  	Construction	  	29
			
	Section 13.21	  	Changes in Law	  	29
			
	Section 13.22	  	Authority	  	30
			
	Section 13.23	  	Severability	  	30
			
	Section 13.24	  	Tax Sharing Agreements	  	30
			
	Section 13.25	  	Exclusivity	  	30
			
	Section 13.26	  	No Duplication, No Double Recovery	  	30

  

 - iii - 

 TAX SHARING AGREEMENT 
 THIS TAX SHARING AGREEMENT (this “Agreement”) is made and entered into as of the      day of
            , 2008, by and among iGATE Corporation, a Pennsylvania corporation (“iGATE”) and Mastech Holdings, Inc., a Pennsylvania corporation
(“Mastech”). Each of iGATE and Mastech are sometimes referred to herein as a “Party” and collectively, as the “Parties”. 
 W I T N E S S E T H: 
 WHEREAS, iGATE,
acting through its direct and indirect Subsidiaries, currently conducts a number of businesses, including: (i) the iGATE Business; and (ii) the Mastech Business; 
 WHEREAS, the Board of Directors of iGATE has determined that it is appropriate, desirable and in the best interests of iGATE and its stockholders to
separate iGATE into two (2) separate, publicly traded companies, one for each of: (i) the iGATE Business, which shall be owned and conducted, directly or indirectly, by iGATE; and (ii) the Mastech Business, which shall be owned and
conducted, directly or indirectly, by Mastech; 
  WHEREAS, in order to effect such separation, the Board of Directors of iGATE has
determined that it is appropriate, desirable and in the best interests of iGATE and its stockholders: (i) for iGATE and certain of its subsidiaries to enter into a series of transactions whereby, among other things, iGATE will contribute to
Mastech the stock of Mastech Trademark Systems, Inc., Global Financial Services of Nevada, Inc., iGATE Mastech, Inc., and RPOworldwide, Inc.; and (ii) for iGATE to distribute to the holders of iGATE Common Stock on a pro rata basis (in each
case without consideration being paid by such stockholders) all of the outstanding shares of common stock of Mastech (the “Mastech Common Stock”) (such transactions as they may be amended or modified from time to time, collectively,
the “Plan of Separation”); 
  WHEREAS, it is the intention of the Parties that each of the contributions of assets to,
and the assumption of liabilities by, Mastech together with the corresponding distribution of all of the Mastech Common Stock shall qualify as a reorganization within the meaning of Sections 368(a)(1)(D) and 355 of the Internal Revenue Code of 1986,
as amended (the “Code”); 
 WHEREAS, it is the intention of the Parties that the distribution of Mastech Common Stock to the
stockholders of iGATE will qualify as a tax-free distribution within the meaning of Section 355(a) of the Code to such stockholders; and 
 WHEREAS, in connection with the Plan of Separation, each of the Parties desire to set forth their agreement on the rights and obligations with respect to handling and allocating Taxes and related matters. 
 NOW, THEREFORE, in consideration of the foregoing and the terms, conditions, covenants and provisions of this Agreement, each of the Parties mutually
covenant and agree as follows: 

 ARTICLE I 
 DEFINITIONS AND INTERPRETATION 
 Section 1.1
General. As used in this Agreement, the following terms shall have the following meanings: 
 (1) “AAA” has the
meaning set forth in Section 12.2. 
 (2) “Accounting Dispute” has the meaning set forth in
Section 12.2. 
 (3) “Affiliate” means a Person that directly, or indirectly, through one or more
intermediaries, controls, or is controlled by, or is under common control with, a specified Person. A Person shall be deemed to control another Person if such first Person possesses, directly or indirectly, the power to direct, or cause the
direction of; the management and policies of such other Person, whether through the ownership of voting securities, by contract or otherwise. For purposes hereof, none of the Parties or their respective Subsidiaries (determined immediately after the
Distribution Date) shall he considered an “Affiliate” of the other Party or its respective Subsidiaries (determined on the same basis). 
 (4) “Agreement” has the meaning set forth in the preamble hereto. 
 (5) “Ancillary Agreements”
has the meaning set forth in the Separation and Distribution Agreement. 
 (6) “Audit” means any audit, assessment of Taxes,
other examination by any Taxing Authority, proceeding, or appeal of such a proceeding relating to Taxes, whether administrative or judicial, including proceedings relating to competent authority determinations. 
 (7) “Business Day” means any day other than a Saturday, Sunday or a day on which banks are required to be closed in Pittsburgh,
Pennsylvania. 
 (8) “Business Entity” means any corporation, partnership, limited liability company or other entity.

 (9) “Code” has the meaning referred to in the recitals to this Agreement. 
 (10) “Common Parent” means: (i) for U.S. federal income tax purposes, the “common parent corporation” of an
“affiliated group” (in each case, within the meaning of Section 1504 of the Code) filing a U.S. federal consolidated income tax return; or (ii) for state, local or foreign income tax purposes, the common parent (or similar term)
of a consolidated, unitary, combined or similar group. 
 (11) “Credit Carryover” means the aggregate of all alternative
minimum Tax credit carryovers, general business credit carryovers and foreign Tax credit carryovers. 
 (12) “Dispute” means
any dispute, controversy or claim arising out of, in connection with, or in relation to the interpretation, performance, nonperformance, validity or 

  

 - 2 - 

 
breach of this Agreement or otherwise arising out of, or in any way related to, this Agreement or the transactions contemplated thereby, including any claim
based in contract, tort, statute or constitution. 
 (13) “Dispute Notice” has the meaning set forth in
Section 12.1. 
 (14) “Distribution” means the distribution on the Distribution Date to holders of record of
shares of iGATE Common Stock as of the Distribution Record Date of the Mastech Common Stock owned by iGATE on the basis of one (1) share of Mastech Common Stock for every
             [NOTE: Has this been determined?] outstanding shares of iGATE Common Stock. 
 (15) “Distribution Date” means             , 2008. 
 (16) “Distribution Record Date” means             , 2008. 
 (17) “Distribution Taxes” means any and all Taxes required to be paid by or imposed on the Parties (or any Tax Group of the Parties)
resulting from, or directly arising in connection with, the failure of the Distribution to qualify under Section 355(a) or (c) of the Code or, if applicable, Section 361(c) of the Code, or the application of Sections 355(d) or
(e) of the Code to the Distribution, or under the corresponding provisions of the Laws of other jurisdictions. 
 (18) “Due
Date” means the date (taking into account all valid extensions) upon which a Tax Return is required to be filed. 
 (19)
“Fault” has the meaning set forth in Section 5.2. 
 (20) “Fifty Percent or Greater Interest”
means a “50-percent or greater interest” for purposes of Sections 355(d) and (e) of the Code and the Treasury Regulations promulgated thereunder. 
 (21) “Final Determination” means the final-resolution of liability for any Tax for any taxable period, by or as a result of: 
  

	 	(i)	a final decision, judgment, decree or other order by any court of competent jurisdiction that can no longer be appealed; 

  

	 	(ii)	a final settlement with the IRS, a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the Laws of other
jurisdictions, which resolves the entire Tax liability for any taxable period; 

  

	 	(iii)	any allowance of a refund or credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund may be recovered by the jurisdiction
imposing the Tax; or 

  

	 	(iv)	any other final disposition, including by reason of the expiration of the applicable statute of limitations. 

  

 - 3 - 

 (22) “Final Tax Attribute Allocation” has the meaning set forth in
Section 10.1(b). 
 (23) “Force Majeure” has the meaning set forth in the Ancillary Agreements. 
 (24) “Group” means the iGATE Group or the Mastech Group. 
 (25) “IRS” means the United States Internal Revenue Service or any successor thereto, including, but not limited to its agents, representatives, and attorneys. 
 (26) “iGATE” has the meaning set forth in the preamble of this Agreement. 
 (27) “iGATE Business” has the meaning set forth in the Separation and Distribution Agreement. 
 (28) “iGATE Common Stock” has the meaning set forth in the Separation and Distribution Agreement. 
 (29) “iGATE Employee” has the meaning set forth in the Separation and Distribution Agreement. 
 (30) “iGATE Group” has the meaning set forth in the Separation and Distribution Agreement. 
 (31) “iGATE Indemnitees” means iGATE, each member of the iGATE Group, each of their respective directors, officers, employees and agents
and each of the heirs, executors, successors and assigns of any of the foregoing, except the Mastech Indemnitees. 
 (32) “iGATE
Option” means an option to acquire iGATE Common Stock. 
 (33) “iGATE Option Holder” means a holder of an iGATE
Option. 
 (34) “iGATE Subsidiaries” means all direct and indirect Subsidiaries of iGATE, determined immediately after the
Distribution Date. 
 (35) “Income Tax Returns” mean all Tax Returns relating to Income Taxes. 
 (36) “Income Taxes” means: (i) all Taxes based upon, measured by, or calculated with respect to (A) net income or profits
(including, but not limited to, any capital gains, minimum Tax or any Tax on items of Tax preference, but not including sales, use, real or personal property, gross or net receipts, transfer or similar Taxes) or (B) multiple bases (including,
but not limited to, corporate franchise, doing business and occupation Taxes) if one or more bases upon which such Tax may be based, measured by, or calculated with respect to, is described in clause (i)(A) above; and (ii) all U.S., state,
local or foreign franchise Taxes, including in the case of each of (i) and (ii) any related interest and any penalties, additions to such Tax or additional amounts imposed with respect thereto by any Tax Authority. 
  

 - 4 - 

 (37) “Indemnified Party” means the Party (or Indemnitee) which is or may be entitled
pursuant to this Agreement to receive any payments (including reimbursement for Taxes or costs and expenses) from the other Party to this Agreement. 
 (38) “Indemnifying Party” means the Party which is or may be required pursuant to this Agreement to make indemnification or other payments (including reimbursement for Taxes and costs and expenses) to
the other Party to this Agreement. 
 (39) “Indemnitee” means an iGATE Indemnitee or a Mastech Indemnitee. 
 (40) “Independent Firm” means a nationally recognized accounting firm other than UHY LLP and Ernst & Young. 
 (41) “Law” means any U.S. or non-U.S. federal, national, supranational, state, provincial, local or similar statute, law, ordinance,
regulation, rule, code, administrative pronouncement, order, requirement or rule of law (including common law). 
 (42)
“Mastech” has the meaning set forth in the recitals to this Agreement. 
 (43) “Mastech Business” has the
meaning set forth in the Separation and Distribution Agreement. 
 (44) “Mastech Common Stock” has the meaning set forth in
the recitals hereto. 
 (45) “Mastech Employee” has the meaning set forth in the Separation and Distribution Agreement.

 (46) “Mastech Group” has the meaning set forth in the Separation and Distribution Agreement. 
 (47) “Mastech Indemnitees” means Mastech, each member of the Mastech Group, each of their respective directors, officers, employees and
agents and each of the heirs, executors, successors and assigns of any of the foregoing. 
 (48) “Mastech Option” means an
option to acquire Mastech Common Stock. 
 (49) “Mastech Option Holder” means a holder of a Mastech Option. 
 (50) “Mastech Subsidiaries” means all direct and indirect Subsidiaries of Mastech, determined immediately after the Distribution (and
predecessors of such entities). 
 (51) “Mastech Tax Audit” means all Audits relating to or involving a Mastech Tax Return.

 (52) “Mastech Tax Return” means: 
  

	 	(i)	any Income Tax Returns required to be filed by any Tax Group of which Mastech or a Mastech Subsidiary is the Common Parent; 

  

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	 	(ii)	any U.S., state, local or foreign separate Income Tax Return required to be filed by Mastech or a Mastech Subsidiary; and 

  

	 	(iii)	any U.S., state, local or foreign separate Non-Income Tax Return required to be filed by Mastech or a Mastech Subsidiary. 

 (53) “Mastech Taxes” means all Taxes required to be paid by or imposed upon Mastech or a Mastech Subsidiary with respect to all Mastech
Tax Returns. 
 (54) “Non-Income Tax Returns” mean all Tax Returns other than Income Tax Returns. 
 (55) “Non-Income Taxes” mean all Taxes other than Income Taxes. 
 (56) “Options” means, collectively, and as the context requires, iGATE Options and Mastech Options. 
 (57) “Ordinary Course of Business” means an action taken by a Person only if such action is taken in the ordinary course of the normal
day-to-day operations of such Person consistent with the past practices of such Person. 
 (58) “Other Dispute” has the
meaning set forth in Section 12.2(b). 
 (59) “Party” has the meaning set forth in the preamble hereto.

 (60) “Pennsylvania Courts” has the meaning set forth in Section 13.15. 
 (61) “Person” means any natural person, firm, individual, corporation, business trust, joint venture, association, company, limited
liability company, partnership or other organization or entity, whether incorporated or unincorporated, or any governmental entity. 
 (62)
“Plan of Separation” has the meaning set forth in the recitals hereto. 
 (63) “Post-Spin Tax Return”
means: 
  

	 	(i)	any Income Tax Return required to be filed by any Tax Group of which iGATE is the Common Parent for Tax years beginning on or after the Distribution Date; 

 

	 	(ii)	any U.S., state, local or foreign separate Income Tax Return required to be filed by iGATE or any of its Subsidiaries for Tax years beginning on or after the Distribution Date; and

  

	 	(iii)	any U.S., state, local or foreign Non-Income Tax Return required to be filed by iGATE or any of its Subsidiaries for Tax years beginning on or after the Distribution Date.

 (64) “Post-Spin Taxes” means all Taxes required to paid by or imposed upon iGATE with respect to all
Post-Spin Tax Returns. 
  

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 (65) “Post-Distribution Tax Period” means: 
  

	 	(i)	in the case of iGATE, a Tax year beginning on or after January 1, 2009; and 

  

	 	(ii)	in the case of Mastech, a Tax year beginning after the Distribution Date. 

 (66) “Post-Spin Audits” means all Audits relating to all Post-Spin Tax Returns. 
 (67)
“Pre-Spin Audits” means all Audits relating to all Pre-Spin Tax Returns. 
 (68) “Pre-Spin Correlative
Adjustment” means a disallowance of an item of deduction, loss or credit (or an increase of an item of income or gain) included in the applicable Tax Return that is related or attributable to the business or operations of Mastech or its
Subsidiaries and also is more likely than not to result in a related correlative increase of an item of deduction, loss or credit (or reduction of an item of income or gain for a Post-Distribution Tax Period of such entity). For purposes of this
Agreement, a Correlative Adjustment shall not include any such disallowance or increase that more likely than not will result in an increase in basis in property the basis of which is neither deductible, depreciable or amortizable. 
 (69) “Pre-Spin Tax Returns” means: 
  

	 	(i)	any Income Tax Returns (other than Post-Spin Tax Returns) required to be filed by any Tax Groups of which iGATE is the Common Parent for Tax years ending on or prior to
December 31, 2008; 

  

	 	(ii)	any U.S., state, local or foreign separate Income Tax Return (other than a Post-Spin Tax Return) required to be filed by iGATE or any of its Subsidiaries for Tax years ending on or
prior to December 31, 2008; and 

  

	 	(iii)	any U.S., state, local or foreign Non-Income Tax Return (other than a Post-Spin Tax Return) required to be filed by iGATE or any of its Subsidiaries for Tax years ending on or prior
to December 31, 2008. 

  (70) “Pre-Spin Taxes” means all Taxes required to be paid by or imposed upon
iGATE with respect to all Pre-Spin Tax Returns. 
  (71) “Prime Rate” has the meaning set forth in the Separation and
Distribution Agreement. 
 (72) “Principal Shareholders” means Ashok Trivedi and Sunil Wadhwani. 
  

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 (73) “Principal Shareholders Agreement” means that certain agreement by and between the
Principal Shareholders and the Parties dated             , 2008. [NOTE: Has a business decision been made as to whether this document will be drafted?] 
 (74) “Proposed Acquisition Transaction” means a transaction or series of transactions (or any agreement, understanding or arrangement,
within the meaning of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder, to enter into a transaction or series of related transactions), as a result of which any of the Parties (or any successor thereto) would merge
or consolidate with any other Person or as a result of which any Person or any group of Persons would (directly or indirectly) acquire, or have the right to acquire (through an option or otherwise) from any of the Parties (or any successor thereto)
and/or one or more holders of their common stock, respectively, any amount of stock of any of the Parties, as the case may be, that would, when combined with any other changes in ownership of the stock of such Party pertinent for purposes of
Section 355(e) of the Code and the Treasury Regulations promulgated thereunder, comprise more than thirty-five percent (35%) or more of: (i) the value of all outstanding stock of such Party as of the date of such transaction, or in
the case of a series of transactions, the date of the last transaction of such series; or (ii) the total combined voting power of all outstanding stock of such Party as of the date of such transaction, or in the case of a series of
transactions, the date of the last transaction of such series. For purposes of determining whether a transaction constitutes an indirect acquisition for purposes of the first sentence of this definition, any recapitalization resulting in a shift of
voting power or any redemption of shares of stock shall be treated as an indirect acquisition of shares of stock by the non-exchanging shareholders. This definition and the application thereof is intended to monitor compliance with
Section 355(e) of the Code and the Treasury Regulations promulgated thereunder and shall be interpreted accordingly by the parties in good faith. 
 (75) “Reed Smith” means Reed Smith LLP. 
 (76) “Refund” means any refund
of Taxes (including any overpayment of Taxes for a period ending on or prior to December 31, 2008 that can be refunded or, alternatively, applied to future Taxes payable), including any interest paid on or with respect to such refund of Taxes,
provided, however, that with respect to any refund of Taxes imposed on any Person, refunds shall be net of any Taxes imposed on or related or attributable to the receipt or accrual of such refund. 
 (77) “Requesting Party” has the meaning set forth in Section 5.3. 
 (78) “Restricted Period” means the period beginning the day after the Distribution Date and ending on the two-year anniversary thereof.

 (79) “Rules” has the meaning set forth in Section 12.2. 
 (80) “Separation and Distribution Agreement” means the Separation and Distribution Agreement by and among iGATE and Mastech, dated as of
            , 2008. 
 (81) “Steps Memorandum” means the
memorandum attached hereto as Exhibit A. 
  

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 (82) “Subsidiary” of any Person means, on any date, any Person of which securities or
other ownership interests representing more than fifty percent (50%) of the equity or more than fifty percent (50%) of the ordinary voting power or, in the case of a partnership, more than fifty percent (50%) of the general
partnership interests or more than fifty percent (50%) of the profits or losses of which are, as of such date, owned, controlled or held by the applicable Person or one or more subsidiaries of such Person. For purposes hereof, none of the
Parties or their respective Subsidiaries (determined immediately after the Distribution Date) shall be considered a “Subsidiary” of the other Party or its respective Subsidiaries (determined on the same basis). 
 (83) “Tax Benefit Actually Realized” means an actual reduction in Taxes otherwise due and payable by a Party or its Affiliates which
reduction is solely attributable to the accrual or payment of a Tax, cost, expense, liability or other amount by such Party or its Affiliates which accrual or payment resulted in the right by such Party or its Affiliates to receive a payment from
another Party pursuant to this Agreement. 
 (84) “Tax-Free Status” means the qualification of the Distribution and related
transactions as a distribution in which no gain or loss is recognized, and no amount is included in income, including by reason of Distribution Taxes, for U.S. federal income Tax purposes (other than intercompany items, excess loss accounts or other
items required to be taken into account pursuant to Treasury Regulations promulgated under Section 1502 of the Code). 
 (85)
“Tax Group” means any U.S. federal, state, local or foreign affiliated, consolidated, combined, unitary or similar group that files an Income Tax Return. 
 (86) “Tax Package” means that certain information requested of Mastech by iGATE related to iGATE’s preparation of a Pre-Spin Tax Return, which information may include: 
  

	 	(i)	a pro forma Tax Return relating to the operations of Mastech and/or its Subsidiaries that is required to be included in any Tax Group of which iGATE is or was the Common Parent and
Mastech and/or such Subsidiaries is or was a member for one or more days in a taxable year; and 

  

	 	(ii)	all information relating to the operations of Mastech and/or its Subsidiaries that is reasonably necessary to prepare and file the applicable Income Tax Return required to be filed
by any Tax Group of which iGATE is or was the common parent and Mastech or any of its Subsidiaries is or was a member for one or more days in a Tax year. 

 (87) “Tax Representation Letter” means a letter containing certain representations and covenants issued by a Party to Reed Smith in connection with certain Tax opinions to be rendered by Reed Smith to
iGATE in connection with the Plan of Separation. 
 (88) “Tax Return” means any return, report, certificate, form or similar
statement or document (including any related or supporting information or schedule attached 

  

 - 9 - 

 
thereto and any information return, amended tax return, claim for refund or declaration of estimated tax) required to be supplied to, or filed with, a Taxing
Authority in connection with the determination, assessment or collection of any Tax or the administration of any Laws, regulations or administrative requirements relating to any Tax. 
 (89) “Tax Sharing Agreement Termination Date” means, as between the applicable Parties and their respective Subsidiaries, the
Distribution Date. 
 (90) “Taxes” means all taxes, charges, fees, duties, levies, imposts, or other similar assessments
imposed by any federal, state, local or foreign Taxing Authority, including, but not limited to, income, gross receipts, excise, property, sales, use, license, capital stock, transfer, franchise, payroll, withholding, social security, value added
and other taxes, and any interest, penalties or additions attributable thereto. 
 (91) “Taxing Authority” means any
governmental authority or any subdivision, agency, commission or authority thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (including the IRS). 

(92) “Treasury Regulations” means the final and temporary (but not proposed) income tax regulations promulgated under the Code, as
such regulations may be amended from time to time (including corresponding provisions of succeeding regulations). 
 (93)
“U.S.” shall mean United States. 
 (94) “Unqualified Tax Opinion” means an unqualified “will”
opinion of a Law firm of nationally recognized standing in the field of taxation, which opinion is reasonably acceptable to the Parties and upon which each of the Parties may rely to confirm that a transaction (or transactions) will not result in
Distribution Taxes, including confirmation in accordance with Circular 230 or otherwise that may be provided for purposes of avoiding any applicable penalties or additions to Tax. 
  Section 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 Articles, Sections, Annexes, Exhibits and Schedules shall be deemed references to Articles and Sections of, and
Annexes, 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 Article, Section or provision of this Agreement. 
  Section 1.3 Effective Time. 
 (a) This Agreement shall be effective as of the
Distribution Date. 
  

 - 10 - 

 (b) Notwithstanding anything to the contrary contained in this Agreement, for so long as Mastech is still
an Affiliate (without regard to the last sentence set forth in such definition) of iGATE, iGATE shall be responsible for any Taxes or other amounts required to be paid by Mastech pursuant to this Agreement. 
 For the avoidance of doubt, in the event of a conflict between this Section 1.3(b) and any other provision of this Agreement, this
Section 1.3(b) shall govern and control. 
 ARTICLE II 
 PREPARATION AND FILING OF TAX RETURNS 
 Section 2.1 Responsibility of iGATE to prepare and file Pre-Spin Tax Returns and Post-Spin Tax Returns. 
 (a) Pre-Spin Tax Returns. 
  

	 	(i)	General. To the extent not previously filed, subject to the rights and obligations of Mastech set forth herein, iGATE shall (at iGATE’s own cost and expense) prepare and
file or cause to be prepared and filed, all Pre-Spin Tax Returns. 

  

	 	(ii)	Tax Package. To the extent not previously provided, upon the written request of iGATE specifying with particularity the materials requested, Mastech (at its own cost and
expense) shall prepare and provide or cause to be prepared and provided to iGATE a Tax Package relating to each Pre-Spin Tax Return required to be filed by any Tax Group of which iGATE was the Common Parent and Mastech or any of its Subsidiaries was
a member for one or more days in the relevant Tax year. The Tax Package shall be provided to iGATE no later than May 31, 2009 (other than U.S. Tax Returns for such Tax year of any foreign Subsidiary of Mastech, which shall be provided no later
than July 31, 2009). For the avoidance of doubt, in the event Mastech does not fulfill its obligations pursuant to this Section 2.1(a)(ii), iGATE shall be entitled, at the sole cost and expense of Mastech, to prepare or cause to be
prepared the information required to be included in the Tax Package for purposes of preparing any such Pre-Spin Tax Return. 

  

	 	(iii)	 Procedures. In the case of Pre-Spin Tax Returns, to the extent not previously filed, no later than thirty (30) days prior to the Due Date of each such
Pre-Spin Tax Return, iGATE shall make available or cause to be made available drafts of such Tax Return (together with all related work papers) to Mastech. All such Pre-Spin Tax 

  

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Returns shall be prepared in accordance with past practices unless otherwise required by applicable law. 

 (b) Preparation and filing of Post-Spin Tax Returns. iGATE shall (at its own cost and expense) prepare and file or cause to be prepared and filed,
all Post-Spin Tax Returns. 
 Section 2.2 Responsibility of Mastech to prepare and file Mastech Tax
Returns. 
 (a) To the extent not previously filed, no later than thirty (30) days prior to the Due Date of each Mastech Tax Return
for any taxable period ending on or prior to December 31, 2008 which Mastech Tax Return includes income that is also included in a Pre-Spin Tax Return, Mastech shall make available or cause to be made available drafts of such Tax Return to
iGATE. All such Mastech Tax Returns shall be prepared in accordance with past practice unless otherwise required by applicable Law. 
 (b) To
the extent not previously filed, Mastech shall (at its own cost and expense), subject to Section 2.2(a), prepare and file or caused to be prepared and filed all Mastech Tax Returns. 
 Section 2.3 Time of filing Tax Returns; manner of Tax Return preparation. Each Tax Return shall be filed on or
prior to the Due Date for such Tax Return by the Party responsible for filing such Tax Return hereunder. Unless otherwise required by a Taxing Authority pursuant to a Final Determination, the Parties hereto shall prepare and file or cause to be
prepared and filed all Tax Returns and take all other actions in a manner consistent with (and shall not take any position inconsistent with): 
 (a) the contributions by iGATE to Mastech of the stock of Mastech Trademark Systems, Inc., Global Financial Services of Nevada, Inc., iGATE Mastech, Inc., and RPOworldwide, Inc. and the distribution by iGATE to its stockholders of all of
the stock of Mastech, as a reorganization under Sections 368(a)(1)(D) and 355 of the Code; and 
 (b) the distribution by iGATE to its
stockholders of all of the stock of Mastech as a tax-free distribution under Section 
355(a) of the Code to such stockholders. 
 ARTICLE III 
 RESPONSIBILITY FOR PAYMENT OF TAXES 
 
Section 3.1 Responsibility of iGATE to pay Taxes. 
 (a) General. Except as otherwise provided in this Agreement, iGATE
shall be liable for and shall pay or cause to be paid to the applicable Taxing Authority, all Post-Spin Taxes. 
 (b) Timing of
Payments. All Taxes required to be paid or caused to be paid by iGATE to an applicable Taxing Authority pursuant to Section 3.1(a) shall be paid or caused to be paid by iGATE to such applicable Taxing Authority on or prior to the Due
Date of the applicable Tax Return. 
  

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 Section 3.2 Responsibility of Mastech to pay Taxes.

 (a) Except as otherwise provided in this Agreement, Mastech shall be liable for and shall pay or cause to be paid to the applicable Taxing
Authority, all Mastech Taxes. 
 (b) Timing of Payments. All Taxes required to be paid or caused to be paid by Mastech to an
applicable Taxing Authority pursuant to Section 3.2(a) shall be paid or caused to be paid by Mastech to such applicable Taxing Authority on or prior to the Due Date of the applicable Tax Return. 
 Section 3.3 Responsibility for Pre-Spin Taxes. 
 (a) All Pre-Spin Taxes that are identifiable to a specific Party and which are required to be paid or caused to be paid to an applicable Taxing Authority
shall be paid or caused to be paid to such applicable Taxing Authority by such Party and such Party shall be solely liable for the payment of such Taxes. The responsible Party pursuant to this Section 3.3(a) shall be entitled to any
accrued liabilities related to such Taxes. Notwithstanding anything else contained in this Section 3.3(a), if a FIN 48 reserve has been created by iGATE and the Pre-Spin Taxes are identifiable to Mastech and pertain to the FIN 48
reserve, Mastech shall be entitled to the benefit of such FIN 48 reserve. Schedule A contains a listing of all FIN 48 reserves created by iGATE. 
 (b) To the extent all or a portion of any Pre-Spin Taxes are not identifiable to a specific Party, the Parties shall be jointly liable for payment of such Taxes and each Party shall be liable for and shall pay or
cause to be paid to the applicable Taxing Authority its proportionate share of such Tax liability, computed in proportion to the profits before tax of the Parties as determined on the Distribution Date and taking into account corporate expense
allocations. 
 (c) If all or a portion of any Pre-Spin Taxes are not identifiable to a specific Party, but the liability for payment of such
Pre-Spin Taxes is the result of an inclusion in income that will benefit a particular Party in the future, then notwithstanding Section 3.3(b), the Party who will benefit from such inclusion in the future shall be solely responsible for
such liability and shall pay or cause to be paid all amounts due with respect thereto to the applicable Taxing Authority. 
 
ARTICLE IV 
 REFUNDS AND OTHER MATTERS 
 Section 4.1 Refunds for the benefit of iGATE. iGATE shall be entitled to all Refunds of Taxes with respect to all Post-Spin Tax Returns. 
 Section 4.2 Refunds for the benefit of Mastech. Mastech shall be entitled to all Refunds of Taxes with
respect to all Mastech Tax Returns. 
 Section 4.3 Pre-Spin Refunds. Except as provided in the
second sentence of this Section 4.3, all Refunds of Taxes received and attributable to a Pre-Spin Tax Return (other than a Mastech Tax Return) shall be apportioned between the Parties in the same manner as such Taxes 

  

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were paid pursuant to Section 3.3 hereof. Notwithstanding the first sentence of this Section 4.3, all Refunds of Pre-Spin Taxes which
are not identifiable to a Specific Party but which are related to a determination that will adversely impact (from a Tax perspective) a particular Party in the future, shall be payable to the Party subject to the future adverse Tax event.

 Section 4.4 Carrybacks. Each of the Parties shall be permitted (but not required) to carry
back net operating losses or other Tax attributes realized in any Post-Distribution Tax Period of such Party to any period preceding or including any of the Distributions, provided, however, that a Party shall not be permitted to carry
back a net operating loss or other Tax attribute to any Tax period relating to a Pre-Spin Tax Return without the consent of the other Party. 
 Section 4.5 Amended Tax Returns. 
 (a) Pre-Spin Tax Returns and Post-Spin Tax
Returns. Subject to Article VIII (relating to Audits): 
  

	 	(i)	Pre-Spin Tax Returns. iGATE shall be entitled to amend or cause to be amended all Pre-Spin Tax Returns, provided, however, that if any such amendment will or
could adversely affect Mastech, iGATE shall provide to Mastech, no later than thirty (30) days prior to the amended Pre-Spin Tax Return being filed, a draft of such amended Pre-Spin Tax Return and shall consult and cooperate with Mastech with
respect to the filing of any such amended Tax Return. 

  

	 	(ii)	Post-Spin Tax Returns. iGATE shall be entitled to amend or cause to be amended all Post-Spin Tax Returns. 

 (b) Mastech Tax Returns. Subject to Article VIII (relating to Audits), Mastech shall be entitled to amend or cause to be amended all
Mastech Tax Returns. 
 Section 4.6 Payments of Refunds. 
 (a) Any Refund to which a Party is entitled pursuant to this Article IV that is received by another Party shall be paid by such other Party to such
Party in immediately available funds within five (5) Business Days of receipt. 
 (b) Notwithstanding Section 4.6(a), to the
extent a Party applies or causes to be applied an overpayment of Taxes as a credit toward or a reduction in Taxes otherwise payable (or a Taxing Authority requires such application in lieu of a Refund) and such Refund, if received, would have been
payable by such Party to another Party (or Parties) pursuant to this Article IV, such Party shall be deemed to have actually received a Refund to the extent thereof and shall pay (in immediately available funds) such Refund to the Parties no
later than the Due Date of the Tax Return on which such Refund is applied to reduce Taxes otherwise payable. 
  

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 ARTICLE V 
 DISTRIBUTION TAXES 
 Section 5.1
Liability for Distribution Taxes. In the event that, following a Final Determination relating to an Audit, it is determined Distribution Taxes are due and payable to a Taxing Authority, notwithstanding Article III, Mastech shall
indemnify and hold iGATE harmless from all such Distribution Taxes, net of all Tax credits available to iGATE which reduce the cash outlay required to pay such Distribution Taxes, provided, however, that Mastech shall not be required
to indemnify or hold iGATE harmless if such Distribution Taxes result from the Fault, as defined below, of iGATE, provided, further, that Mastech’s obligation to indemnify and hold iGATE harmless shall be reduced to the extent
iGATE is indemnified by the Principal Shareholders pursuant to the Principal Shareholders Agreement. 
 Section 5.2 Definition of Fault. For purposes of this Agreement, Distribution Taxes shall be deemed to result from the fault (“Fault”) of a Party if such Taxes are directly
attributable to, or result from: 
 (a) any action, or failure or omission to act, by such Party or such Party’s Affiliates following the
Distribution, including, without limitation, a cessation, transfer to Affiliates or others, disposition of its active trade or business within the meaning of Section 355(b) of the Code or other businesses, failure to maintain continuity of
business enterprise, an issuance of stock, stock buyback, or payment of an extraordinary dividend by such Party or such Party’s Affiliates following the Distribution; 
 (b) the direct or indirect acquisition of all or a portion of such Party’s stock and/or its assets (or any transaction or series of related
transactions that is deemed to be such an acquisition for purposes of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder) by any means whatsoever by any person including pursuant to an issuance of stock by such Party
or its Affiliates; 
 (c) any negotiations, understandings, agreements or arrangements by or involving such Party or its Affiliates with
respect to transactions or events (including, without limitation, stock issuances pursuant to the exercise of stock options or otherwise, option grants, capital contributions or acquisitions of stock, or a series of such transactions or events) that
cause the Distribution or related transactions to be treated as part of a plan pursuant to which one or more persons acquire directly or indirectly a Fifty Percent or Greater Interest in any such Party; or 
 (d) any act or failure to act that is described in Section 5.3 hereof of any such Party (regardless of whether such act or failure to act is
covered by a ruling, Unqualified Tax Opinion or waiver, described below). 
 Section 5.3 Limits on
Proposed Acquisition Transactions and other transactions for Restricted Period. For the Restricted Period applicable to each of the Parties, respectively, such Party (a “Requesting Party”) shall not: 
  

 - 15 - 

 (a) enter into any Proposed Acquisition Transaction, approve any Proposed Acquisition Transaction for any
purpose or permit any Proposed Acquisition Transaction to occur; 
 (b) merge or consolidate with any other person or liquidate or partially
liquidate; 
 (c) sell or otherwise transfer in a single transaction or series of transactions fifty percent (50%) or more of the gross
or net assets of the active trade or business (for purposes of Section 355(b) of the Code) or fifty percent (50%) or more of the consolidated gross or net assets of its businesses (such percentages to be measured based on fair market
values as of the date of the Distribution); 
 (d) amend its certificate of incorporation (or other organizational documents), or take any
other action, whether through a stockholder vote or otherwise, affecting the voting rights of the stock of such Party; or 
 (e) take any
other action or actions (including any action or transaction that would be reasonably likely to be inconsistent with any representations or covenants made by such Party in the Tax Representation Letter issued by such Party to Reed Smith in
connection with the issuance by Reed Smith of its opinion relating to the Tax consequences of a Distribution or any of the positions set forth in Section 2.3) which in the aggregate (taking into account other transactions described in
this section) would be reasonably likely to have the effect of causing or permitting one or more Persons (whether or not acting in concert) to acquire, directly or indirectly, stock of any of the Parties representing a Fifty Percent or Greater
Interest in such Party or otherwise jeopardize Tax-Free Status; 
 provided, however, that such Requesting Party shall be permitted to take
such action or one or more actions set forth in the foregoing clauses (a) through (e) if, prior to taking each such action(s): (i) such Requesting Party shall have requested that iGATE obtain a private letter ruling from the Internal
Revenue Service and iGATE shall have received such ruling (or if Mastech is the Requesting Party, Mastech shall have received a ruling) in form and substance reasonably satisfactory to the non-Requesting Party that confirms that such action or
actions will not result in Distribution Taxes, taking into account such actions and any other relevant transactions in the aggregate; (ii) such Requesting Party shall provide the non-Requesting Party with an Unqualified Tax Opinion in form and
substance reasonably satisfactory to the non-Requesting Party that confirms that such action or actions will not result in Distribution Taxes, taking into account such actions and any other relevant transactions in the aggregate; or (iii) such
Requesting Party shall have received a written statement from the non-Requesting Party that provides that such non-Requesting Party waives the requirement to obtain a ruling or opinion described in this paragraph. In determining whether such ruling
or opinion is reasonably satisfactory, the Parties may consider, among other factors, the appropriateness of any underlying assumptions, representations and covenants made in connection with such ruling or opinion. The Requesting Party shall bear
all costs and expenses of securing any such ruling or opinion and shall reimburse the non-Requesting Party for all reasonable out-of-pocket costs and expenses that such Parties may incur in good faith in seeking to obtain or evaluate any such ruling
or opinion. 
  

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 ARTICLE VI 
 INDEMNIFICATION 
 Section 6.1
Indemnification obligations of iGATE. iGATE shall and shall cause its Subsidiaries to indemnify the Mastech Indemnitees and hold them harmless from and against (without duplication): 
 (a) all Taxes and other amounts for which iGATE is responsible under this Agreement; and 
 (b) all Taxes and reasonable out-of-pocket costs for advisors and other expenses attributable to a breach of any representation, covenant or obligation
of iGATE under this Agreement. 
 Section 6.2 Indemnification obligations of Mastech. Mastech
shall and shall cause its Subsidiaries to indemnify the iGATE Indemnitees and hold them harmless from and against (without duplication): 
 (a) all Taxes and other amounts for which Mastech is responsible under this Agreement; and 
 (b) all Taxes and reasonable
out-of-pocket costs for advisors and other expenses attributable to a breach of any representation, covenant or obligation of Mastech under this Agreement. 
 ARTICLE VII 
 PAYMENTS 
 Section 7.1 General. 
 (a) All payments required to be made by one Party to another Party pursuant to this Agreement shall be made within the time prescribed for payment in this Agreement, or if no such time is prescribed, within fifteen
(15) Business Days after delivery in accordance with Section 13.3 of written notice of the amount due and owing, together with a schedule calculating in reasonable detail such amounts (and including any relevant Tax Return,
statement, bill or invoice related to Taxes, costs, expenses or other amounts due and owing). To the extent a cost or expense incurred by a Party is required to be borne by another Party to this Agreement, such cost or expense shall be paid (or
reimbursed) by the Party required to bear such cost and expense to the Party incurring such cost or expense. Payments shall be deemed made when received. Any payment that is not made when due shall bear interest at a rate per annum equal to the
Prime Rate plus three percent (3%), or the maximum legal rate, whichever is lower, provided, however, that, to the extent that the amount due and owing consists of Taxes, no interest shall accrue pursuant to this
Section 7.1 until the later of the time prescribed for payment pursuant to this Agreement or the time such Taxes are actually paid by the Indemnified Party. 
  

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 Section 7.2 Treatment of payments made pursuant to Tax Sharing
Agreement and Separation and Distribution Agreement. 
 (a) General. Unless otherwise required by a Final Determination, this
Agreement, the Separation and Distribution Agreement, or permitted under Section 1552 of the Code (or applicable state, local or foreign Law), for U.S. federal income Tax purposes, any payment made pursuant to this Agreement and the Separation
and Distribution Agreement by: 
  

	 	(i)	Mastech to iGATE shall be treated for all Tax purposes as a distribution with respect to stock under Section 301 of the Code occurring immediately before the Distribution;

  

	 	(ii)	iGATE to Mastech shall be treated for all Tax purposes as a tax-free contribution occurring immediately before the Distribution; and 

 in each case, none of the Parties shall take any position inconsistent with such treatment, except to the extent that a Final Determination with respect
to a recipient party causes any such payment to not be so treated. In the event that a Taxing Authority asserts that a Party’s treatment of a payment pursuant to this Agreement or the Separation and Distribution Agreement should be other than
as required pursuant to this Agreement or the Separation and Distribution Agreement (ignoring any potential inconsistent or adverse Final Determination), such Party shall use its reasonable best efforts to contest such challenge. 
 (b) Certain Payments made net of Tax benefits. In calculating amounts payable by a Party to another Party pursuant to this Agreement and the
Separation and Distribution Agreement, the amount payable shall be reduced by any Tax Benefit Actually Realized by the Indemnified Party. 
 (c) Gross-up if payments determined to be taxable upon Final Determination. If, pursuant to a Final Determination, any amount paid by one Party to another Party pursuant to this Agreement or the Separation and Distribution Agreement
(or treated as paid by one Party to another Party pursuant to such Final Determination) is treated other than as required under Section 7.2(a) and results in an increase in gross income of the receiving (or deemed receiving) Party, then
it shall be assumed that the increase in gross income resulted in an increase in Taxes to the receiving (or deemed receiving) Party and the paying (or deemed paying) Party shall pay to the receiving (or deemed receiving) Party an additional amount
equal to the net amount of increased Taxes assumed to be imposed: (i) on the receipt of such payment; and (ii) on the receipt of the payment made pursuant to clause (i) of this sentence and this clause (ii), assuming in each case that
the recipient (or deemed recipient) pays Taxes at the highest combined federal, state and local statutory rate. 
 (d) If, pursuant to a
Final Determination, a payment made pursuant to this Agreement or the Separation and Distribution Agreement is treated in a manner other than as required herein, then if such Final Determination also results in a Party or any of its Affiliates being

  

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entitled to a net deduction or loss as a result of the Taxes, costs, expenses, or other amount that gave rise to the payment, then such Party shall be
required to pay to the other Party the amount of any Tax Benefits Actually Realized in accordance with the principles of Section 7.2(b). 
 Section 7.3 Treatment of payments made upon the exercise of Options. 
 A payment
of cash or transfer of stock by a Party upon the exercise of iGATE Options or Mastech Options shall be treated for all Tax purposes consistent with the principles of Revenue Ruling 2002-1, C.B. 268 and this Section 7.3(b), and none of
the Parties shall take any position inconsistent with such treatment, except to the extent that there is a Final Determination that the Party (or its Subsidiary) of whom such Option Holder is considered an employee for purposes of the Separation and
Distribution Agreement is not entitled to a deduction under Section 162 of the Code with respect to such payment or transfer. In accordance with the foregoing: (i) a payment made by any Party to an Option Holder who is an iGATE Employee or
Mastech Employee shall be deducted by the Party (or its Subsidiary) of whom such Option Holder is considered an employee for purposes of the Separation and Distribution Agreement under Section 162 of the Code (and corresponding provisions of
state and local Law); (ii) iGATE will advise Mastech as to any taxable income that arises by virtue of such exercise within three (3) Business Days; (iii) to the extent iGATE receives a withholding payment which is required to be
remitted by Mastech, iGATE shall immediately, upon receipt of the same, submit such withholding payment to Mastech; and (iv) the Party entitled to the deduction pursuant to (i) shall be responsible for any employer payroll taxes due by
virtue of such exercise. 
 ARTICLE VIII 
 AUDITS 
 Section 8.1 Notice. Within
fifteen (15) Business Days after a Party receives a written notice or other information from a Taxing Authority of the existence of an Audit that may require indemnification pursuant to this Agreement, the receiving Party shall notify the other
Party of such receipt and, thereafter, shall promptly forward to the other Party copies of all notices and material communications with any Taxing Authority relating to such Audit. The failure of one Party to notify the other Party of an Audit shall
not relieve such other Party of any liability and/or obligation which it may have under this Agreement, except to the extent that the Indemnifying Party’s rights under this Agreement are materially prejudiced by such failure. 
 Section 8.2 Pre-Spin Audits. 
 (a) Administration. Subject to Section 8.2(b) and Section 8.2(c), iGATE shall administer all Pre-Spin Audits. 
 (b) Settlement of Pre-Spin Audits. Subject to Section 8.2(d): 
  

	 	(i)	iGATE shall settle any Pre-Spin Audit in the manner determined by iGATE; and 

  

	 	(ii)	 in the event of any disagreement with respect to any matter relating to any decisions to be made in connection with the conduct, or 

  

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administration by iGATE, of any Pre-Spin Audit, such matter shall be resolved in the manner directed by Article XII. 

 (c) Participating rights of Mastech with respect to Pre-Spin Audits. Mastech shall be permitted to fully participate in all Pre-Spin Audits,
including as set forth in this Section 8.2(c). 
  

	 	(i)	iGATE shall notify Mastech in writing within fifteen (15) Business Days of the commencement of any such Pre-Spin Audit, or at such earlier time that would allow Mastech to
timely respond to the commencement of such Pre-Spin Audit. 

  

	 	(ii)	Promptly after such notification, iGATE shall arrange for a meeting or conference call for the management of such Pre-Spin Audit. The Parties shall in good faith cooperate with each
other in connection with such Audit and provide such information to each other as may be necessary or useful with respect to such Audit in a timely manner (including with respect to any Party, providing an initial draft of an answer to an IRS Form
4564 (information document request) or similar document or providing a copy of any request from a Taxing Authority relating or attributable to such Party’s direct or indirect historic operations). 

  

	 	(iii)	iGATE shall: (i) promptly forward to Mastech copies of any correspondence or notices received from any Taxing Authority or judicial authority with respect to Pre-Spin Audits;
and (ii) provide Mastech with draft copies of any correspondence or filings to be submitted to any Taxing Authority or judicial authority with respect to such Audit for Mastech’s review and comment reasonably in advance of the date that
such correspondence or filings are to be submitted to the Taxing Authority or judicial authority. 

   

	 	(iv)	iGATE shall provide Mastech with written notice reasonably in advance of, and Mastech shall have the right to attend (or participate in), any meetings (or material conference calls
of which iGATE has reasonable advance notice) with Taxing Authorities or before any judicial authorities in connection with all Pre-Spin Audits, and iGATE shall execute any documents required by the Taxing Authority to allow for Mastech to attend
(or participate in) such meetings (or conference calls). The Parties shall consult in good faith to determine the submission and content of documentation, protests, memoranda of fact and Law and briefs, the conduct of oral arguments and
presentations, the selection of witnesses and the negotiation of stipulations of fact in connection with such Pre-Spin Audits. 

  

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 (d) Notwithstanding anything to the contrary contained in Section 8.2(a),
Section 8.2(b) or Section 8.2(c), in the event of a Pre-Spin Audit for Income Taxes that results in a Pre-Spin Correlative Adjustment related or attributable to the business or operations of Mastech or its Subsidiaries, then:
(i) Mastech shall be entitled to control such Pre-Spin Audit solely to the extent of the issues that are the subject of such Pre-Spin Correlative Adjustment; (ii) iGATE shall be entitled to participate (in accordance with the principles
set forth in Section 8.2(c)) in such Audit to the extent related to such issues; (iii) iGATE shall use their reasonable best efforts to sever the issues that are the subject of such Pre-Spin Correlative Adjustment from all other
issues arising in such Audit; and (iv) Mastech shall be entitled to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of, such issues. 
 (e) Treatment of costs and expenses related to Pre-Spin Audits. Payments borne by iGATE for costs and expenses relating to Pre-Spin Audits shall
be treated as amounts deductible by iGATE pursuant to Section 162 of the Code, and none of the Parties shall take any position inconsistent with such treatment, except to the extent that a Final Determination with respect to iGATE causes any
such payment to not be so treated. 
 Section 8.3 Audits exclusively controlled by iGATE. iGATE
shall have the exclusive right and sole discretion to control and contest, at iGATE’s own cost and expense and, in iGATE’s sole discretion, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed
in connection with or as a result of, any Post-Spin Audits. Payments borne by iGATE for costs and expenses related to Post-Spin Audits shall be treated as amounts deductible by iGATE pursuant to Section 162 of the Code, and none of the Parties
shall take any position inconsistent with such treatment, except to the extent that a Final Determination with respect to iGATE causes such payments to not be so treated. 
 Section 8.4 Audits exclusively controlled by Mastech. Mastech shall have the exclusive right and sole discretion to control and contest, at Mastech’s own cost and
expense and, in Mastech’s sole discretion, to resolve, settle or agree to any deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of, any Mastech Tax Audits. Payments borne by Mastech for costs and
expenses related to Mastech Tax Audits shall be treated as amounts deductible by Mastech pursuant to Section 162 of the Code, and none of the Parties shall take any position inconsistent with such treatment, except to the extent that a Final
Determination with respect to Mastech causes such payments to not be so treated. 
 Section 8.5
Payment of Pre-Spin Audit Tax Amounts. In connection with any Final Determination with respect to a Pre-Spin Audit that results in an additional amount of Tax required to be paid to a Taxing Authority, the Parties shall, except as provided in
the last sentence of this Section 8.5, proportionately be liable for and shall proportionately pay or cause to be paid to the applicable Taxing Authority any such amount in accordance with the principles articulated in
Section 3.3 hereof. Notwithstanding the first sentence of this Section 8.5: (i) if all or a portion of any additional amount of Tax required to be paid to a Taxing Authority following a Final Determination with respect
to a Pre-Spin Audit is not identifiable to a specific Party, but the liability for payment of such additional Pre-Spin Taxes is the result of a denial of deduction or inclusion of income that will benefit a particular Party in the future, then the
Party who will benefit in the future shall be solely responsible for such liability and shall pay or cause to be paid 

  

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all additional amounts due to the applicable Taxing Authority; and (ii) if a FIN 48 reserve has been created by iGATE and the additional amount of Tax
required to be paid to a Taxing Authority following a Final Determination with respect to a Pre-Spin Audit is identifiable to Mastech and pertains to the FIN 48 reserve, Mastech shall be entitled to the benefit of such FIN 48 reserve. Schedule
A contains a listing of all FIN 48 reserves created by iGATE. 
 ARTICLE IX 
 COOPERATION AND EXCHANGE OF INFORMATION 
 Section 9.1 Cooperation and Exchange of Information. 
 (a) The Parties shall each
cooperate fully (and each shall cause its respective Affiliates to cooperate fully) with all reasonable requests from the other Party hereto, or from an agent, representative or advisor to such other Party, in connection with the preparation and
filing of Tax Returns, claims for Refund, Audits, determinations with respect to the allocation of Tax attributes and the calculation of Taxes or other amounts required to be paid hereunder, in each case, related or attributable to or arising in
connection with Taxes or Tax attributes of any of the Parties or their respective Subsidiaries covered by this Agreement. Such cooperation shall include, without limitation, at each Party’s own cost: 
  

	 	(i)	the retention until the expiration of the applicable statute of limitations, and the provision upon request, of Tax Returns of the Parties and their respective Subsidiaries, books,
records (including information regarding ownership and Tax basis of property), documentation and other information relating to such Tax Returns, including accompanying schedules, related work papers, and documents relating to rulings or other
determinations by Taxing Authorities; 

  

	 	(ii)	the execution of any document that may be necessary or reasonably helpful in connection with any Audit of any of the Parties or their respective Subsidiaries, or the filing of a Tax
Return or Refund claim of the Parties or any of their respective Subsidiaries; 

  

	 	(iii)	the use of the Party’s reasonable best efforts to obtain any documentation that may be necessary or reasonably helpful in connection with any of the foregoing; and

  

	 	(iv)	the use of the Party’s reasonable best efforts to obtain any Tax Returns (including accompanying schedules, related work papers, and documents), documents, books, records or
other information that may be necessary or helpful in connection with any Tax Returns or any of the Parties or their Affiliates. 

  

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 Each Party shall make its employees and facilities available on a reasonable and mutually convenient basis in connection
with the foregoing matters. 
 Section 9.2 Retention of Records. Subject to
Section 9.1, if any of the Parties or their respective Subsidiaries intends to dispose of documentation relating to the Taxes of the Parties or their respective Subsidiaries for which the other Party to this Agreement may be responsible
pursuant to the terms of this Agreement (including, without limitation, Tax Returns, books, records, documentation and other information, accompanying schedules, related work papers, and documents relating to rulings or other determinations by
Taxing Authorities) after the expiration of the applicable statute of limitations (taking into account all waivers and extensions), such Party shall or shall cause written notice to the other Parties describing the documentation to be destroyed or
disposed of sixty (60) Business Days prior to taking such action. The other Party may arrange to take delivery of the documentation described in the notice at its expense during the succeeding sixty (60) day period. 
 ARTICLE X 
 ALLOCATION OF TAX ATTRIBUTES, DUAL CONSOLIDATED LOSSES GAIN 
 RECOGNITION AGREEMENTS AND OTHER TAX MATTERS 

Section 10.1 Allocation of Tax Attributes. 
 (a) General. To the extent not already provided, no later than twenty (20) Business Days after the end of each fiscal quarter ending on or
prior to March 31, 2009, iGATE shall provide to Mastech an estimate (or an updated estimate) of the Tax attributes (including earnings and profits, net operating loss carryovers, capital loss carryovers, alternative minimum Tax credit
carryovers and general business credits) allocated or inuring to Mastech as a result of the Distribution and related transactions for U.S. federal, state, local and foreign income Tax purposes, provided, however, that the allocation of
Tax attributes by iGATE shall be in accordance with applicable Law (as reasonably determined by iGATE) and consistent with the allocations of Tax attributes reflected in the financial statements included in the registration statement on Form 10
filed by Mastech. Within the same time frame discussed in the immediately preceding sentence, iGATE shall provide to Mastech a tax basis balance sheet for each entity in the Mastech Group and a computation of the tax basis Mastech has in Mastech
Trademark Systems, Inc., Global Financial Services of Nevada, Inc., iGATE Mastech, Inc., and RPOworldwide, Inc. 
 (b) No later than
June 30, 2009, iGATE shall provide to Mastech a final allocation of the Tax attributes allocated to Mastech, which allocation shall be in accordance with the proviso in Section 10.1(a) (the “Final Tax Attribute
Allocation”). 
 (c) None of the Parties shall take any position inconsistent with the estimated allocation of Tax attributes
pursuant to Section 10.1(a) (in the case of positions taken prior to the Final Tax Attribute Allocation) or the Final Tax Attribute Allocation pursuant to Section 10.l(b) (in the case of positions taken at the time of or
after the Final Tax Attribute Allocation), except to the extent: 
  

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	 	(i)	a reallocation of such Tax attributes is required pursuant to a Final Determination with respect to a Pre-Spin Audit or a Mastech Tax Audit; or 

  

	 	(ii)	in connection with a Final Determination with respect to a Pre-Spin Audit or Mastech Tax Audit, as a result of an increase in Taxable income or gain (or disallowance of a deduction,
loss, or credit) of iGATE and the utilization of Tax attributes as a result thereof. 

 ARTICLE XI 
 DEFAULTED AMOUNTS 
 Section 11.1 General. In the event that either Party defaults on any of its obligations to pay any Taxes or
other amounts required to be paid by such Party to the other Party pursuant to this Agreement, then the non-defaulting Party shall be required to pay the amount in default; provided, however, that any such payment by a non-defaulting
Party shall in no way release the defaulting Party from its obligations to pay amounts required to be paid pursuant to this Agreement and the non-defaulting Party may exercise any available legal remedies available against such defaulting Party,
provided, further, that interest shall accrue on any such defaulted amounts at a rate per annum equal to the Prime Rate plus three percent (3%), or the maximum legal rate, whichever is lower. 
 ARTICLE XII 
 DISPUTE RESOLUTION 
 Section 12.1 Negotiation. In the event of a controversy,
dispute or claim arising out of, in connection with, or in relation to the interpretation, performance, nonperformance, validity or breach of this Agreement or otherwise arising out of, or in any way related to this Agreement or the transactions
contemplated hereby, including any claim based on contract, tort, statute or constitution (collectively, “Disputes”), the general counsels of the Parties (or such other executive officers designated by the relevant Party) shall
negotiate for a reasonable period of time to settle such Dispute; provided, that such reasonable period shall not, unless otherwise agreed by the Parties in writing, exceed forty-five (45) days from the date of receipt by a Party of
written notice of such Dispute (“Dispute Notice”); provided further, that in the event of any arbitration in accordance with Section 12.2 hereof, the Parties shall not assert the defenses of statute of
limitations and laches arising during the period beginning after the date of receipt of the Dispute Notice, and any contractual time period or deadline under this Agreement to which such Dispute relates occurring after the Dispute Notice is received
shall not he deemed to have passed until such Dispute has been resolved. If the general counsels of the Parties (or such other executive officers designated by the relevant Party) are unable to resolve the Dispute within forty-five (45) days
from the receipt by a Party of a Dispute Notice, the Dispute shall be resolved in accordance with Section 12.2(a) or Section 12.2(b) as the case may be. 
 Section 12.2 Arbitration. 
  

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 (a) Accounting Disputes. If: (i) the Dispute arises out of the determination of any amount
under Section 2.1 (relating to a Pre-Spin Tax Return) or Article III (relating to payment of Taxes and other amounts); or (ii) any other Dispute under this Agreement that the Parties agree should be resolved pursuant to this
Section 12.2(a) (each, an “Accounting Dispute”), then, subject to Section 12.1, the Parties shall jointly retain an Independent Firm acceptable to the Parties to resolve the Accounting Dispute. If the Parties
cannot agree upon an Independent Firm in accordance with this Section 12.2(a) within ten (10) days from the receipt by a Party of the Dispute Notice relating to such Accounting Dispute, then either Party may request that the
American Arbitration Association (“AAA”) appoint a partner in an Independent Firm (other than an accounting firm that is then providing auditing services to any Party). The Independent Firm or partner selected by the Parties or the
AAA, as the case may be (the “Accounting Arbitrator”), shall act in accordance with the Expedited Procedures of the AAA’s Commercial Arbitration Rules to resolve all points of disagreement, and its decision shall be final and
binding upon the Parties and may be entered and enforced in any court having jurisdiction. Following the decision of the Accounting Arbitrator, the Parties shall each promptly take or cause to be taken any action necessary to implement the decision
of such Accounting Arbitrator. 
 (b) Other Disputes. If a Dispute is not an Accounting Dispute (“Other Dispute”),
then, subject to Section 12.1, such Other Dispute shall be determined, at the request of either Party, by arbitration conducted in Pittsburgh, Pennsylvania, in accordance with the then-existing Commercial Arbitration Rules of the AAA
(the “Rules”), except as modified herein. There shall be three arbitrators. Each Party shall appoint one arbitrator within twenty (20) days of receipt by the requesting Party of a copy of the demand for arbitration. The
appointed arbitrators shall have twenty (20) days from the appointment of the second arbitrator to agree on a third arbitrator who shall chair the arbitral tribunal. On the request of any Party, any arbitrator not timely appointed by the
Parties shall be appointed by the AAA in accordance with the listing, ranking and striking procedure in the Rules, and in any such procedure, each Party shall be given a limited number of strikes, excluding strikes for cause. 
 (c) Any controversy, concerning whether a Dispute is arbitrable, whether arbitration has been waived, whether a Party to or assignee of this Agreement is
bound to arbitrate, or as to the interpretation, applicability or enforceability of this Article XII shall be determined by the arbitrators. In resolving any Dispute, the Parties intend that the arbitrators shall apply applicable Tax Laws and
the substantive Laws of the Commonwealth of Pennsylvania, without regard to any choice of Law principles thereof that would mandate the application of the Laws of another Jurisdiction. The Parties intend that the provisions to arbitrate set forth
herein he valid, enforceable and irrevocable, and any award rendered by the arbitrators shall be final and binding on the Parties. The Parties agree to comply and cause the members of their applicable Group to comply with any award made in any such
arbitration proceedings and agree to enforcement of or entry of judgment upon such award, in any court of competent jurisdiction. The arbitrators shall be entitled, if appropriate, to award any remedy in such proceedings in accordance with the terms
of this Agreement and applicable Law, including monetary damages, specific performance and all other forms of legal and equitable relief; provided, however, the arbitrators shall not be entitled to award punitive, exemplary, treble or
any other form of non-compensatory damages unless in connection with indemnification for a third-party claim (and in such a case, only to the extent awarded in such third party claim). Without limiting the provisions of the Rules, unless otherwise
agreed in writing by or among the Parties or permitted by this Agreement the Parties 

  

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shall keep, and shall cause the members of their applicable Group to keep, confidential all matters relating to the arbitration or the award, and any
negotiations, conferences and discussions pursuant to Section 12.1 shall be treated as compromise and settlement negotiations and the existence of the arbitration, the pleadings submitted therein and the outcome thereof shall be kept
confidential by all of the Parties thereto; provided, that such matters may be disclosed: (i) to the extent reasonably necessary in any proceeding brought to enforce the award or for entry of a judgment upon the award; and (ii) to
the extent otherwise required by Law or the regulations of any stock exchange. Nothing said or disclosed, nor any document produced, in the course of any negotiations, conferences and discussions that is not otherwise independently discoverable
shall be offered or received as evidence or used for impeachment or for any other purpose in any current or future arbitration or litigation. Nothing contained herein is intended to or shall be construed to prevent any Party, from applying to any
court of competent jurisdiction for interim measures or other provisional relief in connection with the subject matter of any Disputes. Without prejudice to such provisional remedies as may be available under the jurisdiction of a court, the
arbitral tribunal shall have full authority to grant provisional remedies and to direct the Parties to request that any court modify or vacate any temporary or preliminary relief issued by such court, and to award damages for the failure of any
Party to respect the arbitral tribunal’s orders to that effect. 
 Section 12.3 Continuity of
Service and Performance. Unless otherwise agreed in writing, the Parties will continue to provide service and honor all other commitments under this Agreement during the course of Dispute resolution pursuant to the provisions of this Article
XII with respect to all matters not subject to such Dispute resolution. 
 Section 12.4
Costs. Except as otherwise may be provided in this Agreement, the costs of any mediation or arbitration pursuant to this Article XII shall be borne by the losing Party. 
 ARTICLE XIII 
 MISCELLANEOUS 

Section 13.1 Counterparts; Facsimile Signatures. 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 the other Party. For purposes of this Agreement,
facsimile signatures shall be deemed originals. 
 Section 13.2 Survival. Except as otherwise
contemplated by this Agreement or any Ancillary Agreement, all covenants and agreements of the Parties contained in this Agreement and each Ancillary Agreement shall survive the Distribution Date and remain in full force and effect in accordance
with their applicable terms, provided, however, that all indemnification for Taxes shall survive until ninety (90) days following the expiration of the applicable statute of limitations (taking into account all extensions
thereof), if any, of the Tax that gave rise to the indemnification, provided, further, that, in the event notice for indemnification has been given within the applicable survival period, such indemnification shall survive until such
time as such claim is finally resolved. 
  

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 Section 13.3 Notices. All notices, requests, claims, demands
and other communications under this Agreement shall be in writing and shall be given or made (and shall be deemed to have been duly given or made upon receipt) by delivery in person, by overnight courier service, by facsimile with receipt confirmed
(followed by delivery of an original via overnight courier service) or by registered or certified mail (postage prepaid, return receipt requested) to the respective Parties at the following addresses (or at such other address for a Party as shall be
specified in a notice given in accordance with this Section 13.3): 
 To iGATE: 
 iGATE Corporation 
 6528 Kaiser Drive 
 Fremont, CA 94555 
 Attn: Ramachandran Natesan 
 E-mail: ramachandran.natesan@igate.com 
 Facsimile: 510-896-3010 
 To Mastech: 
 Mastech
Holdings, Inc. 
 1000 Commerce Drive 
 Pittsburgh, PA 15275 
 Attn: Jack Cronin 
 E-mail: john.cronin@mastech.com 
 Facsimile: 412-494-9272 
 
Section 13.4 Waivers. The failure of any Party to require strict performance by any other Party of any provision in this Agreement will not waive or diminish that Party’s right to demand strict performance thereafter of that or
any other provision hereof. 
 Section 13.5 Amendments. Subject to the terms of
Section 13.8 hereof, this Agreement may not be modified or amended except by an agreement in writing signed by each of the Parties. 
 Section 13.6 Assignment. Except as otherwise provided for in this Agreement, this Agreement shall not be assignable, in whole or in part, directly or indirectly, by any Party without the prior
written consent of the other Party, and any attempt to assign any rights or obligations arising under this Agreement without such consent shall be void. 
 Section 13.7 Successors and Assigns. 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. 
 
Section 13.8 Certain Termination and Amendment Rights. This Agreement (including indemnification obligations hereunder) may be terminated and the Distribution may be amended, modified or abandoned at any time prior to the
Distribution Date by and in the sole discretion of iGATE without the approval of Mastech or the stockholders of iGATE. In the event of such termination, no Party shall have any liability of any kind to any other Party or any other Person.

  

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 Section 13.9 No Circumvention. The Parties agree not to
directly or indirectly take any actions, act in concert with any Person who takes an action, or cause or allow any member of any such Party’s Group to take any actions (including the failure to take a reasonable action) such that the resulting
effect is to materially undermine the effectiveness of any of the provisions of this Agreement, the Separation and Distribution Agreement or any other Ancillary Agreement (including adversely affecting the rights or ability of any Party to
successfully pursue indemnification or payment pursuant to the provisions of this Agreement). 
 Section 13.10 Subsidiaries. Each of the Parties shall cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth herein to be performed by
any Subsidiary of such Party or by any entity that becomes a Subsidiary of such Party on and after the applicable Distribution Date. 
 
Section 13.11 Third Party Beneficiaries. Except as provided in Article VI relating to Indemnitees, 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. 
 
Section 13.12 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.

 Section 13.13 Exhibits and Schedules. The Exhibits and Schedules shall be construed with and
as an integral part of this Agreement to the same extent as if the same had been set forth verbatim herein. 
 Section 13.14 Governing Law. This Agreement shall be governed by and construed in accordance with the internal Laws, and not the Laws governing conflicts of Laws of the Commonwealth of
Pennsylvania. 
 Section 13.15 Consent to Jurisdiction. Subject to the provisions of Article
XII, each of the Parties irrevocably submits to the exclusive jurisdiction of: (i) the Supreme Court of the Commonwealth of Pennsylvania; and (ii) the United States District Court for the Western District of Pennsylvania (the
“Pennsylvania Courts”), for the purposes of any suit, action or other proceeding to compel arbitration or for provisional relief in aid of arbitration in accordance with Article XII or to prevent irreparable harm, and to the
non-exclusive jurisdiction of the Pennsylvania Courts for the enforcement of any award issued there under. 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 above shall be effective service of process for any action, suit or proceeding in the Pennsylvania Courts with respect to any matters to which it has submitted to jurisdiction in this Section 13.15. 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 Pennsylvania 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. 
  

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 Section 13.16 Specific Performance. The Parties agree that
irreparable damage would occur in the event that the provisions of this Agreement were not performed in accordance with their specific terms. Accordingly, it is hereby agreed that the Parties shall be entitled to an injunction or injunctions to
enforce specifically the terms and provisions hereof in any court of the United States or any state having jurisdiction, this being in addition to any other remedy to which they are entitled at Law or in equity. 
 Section 13.17 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 13.17. 
 Section 13.18 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 and therein 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. 
 Section 13.19 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: (i) notify the other applicable Parties of the nature and extent of any such Force
Majeure condition; and (ii) use due diligence to remove any such causes and resume performance under this Agreement as soon as feasible. 
 Section 13.20 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. 
 Section 13.21 Changes in Law. 
 (a) Any reference to a provision of the Code, Treasury
Regulations, or a Law of another jurisdiction shall include a reference to any applicable successor provision or Law. 
  

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 (b) If, due to any change in applicable Law or regulations or their interpretation by any court of Law or
other governing body having jurisdiction subsequent to the date hereof, performance of any provision of this Agreement or any transaction contemplated hereby shall become impracticable or impossible, the Parties hereto shall use their commercially
reasonable best efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision. 
 Section 13.22 Authority. Each of the Parties hereto represents to the other Party that: (i) it has the corporate power (corporate or otherwise) and authority to
execute, deliver arid perform this Agreement; (ii) the execution, delivery and performance of this Agreement by it have been duly authorized by all necessary corporate or other action; (iii) it has duly and validly executed and delivered
this Agreement; and (iv) this Agreement is a legal, valid and binding obligation, enforceable against it in accordance with its terms subject to applicable bankruptcy, insolvency, reorganization, moratorium or other similar Laws affecting
creditors’ rights generally and general equity principles. 
 Section 13.23 Severability. If
any provision of this Agreement or the application of any such provision to any Person or circumstance shall be held invalid, illegal or unenforceable in any respect by a court of competent jurisdiction, such invalidity, illegality or
unenforceability shall not affect any other provision hereof. The Parties shall engage in good faith negotiations to replace any provision which is declared invalid, illegal or unenforceable with a valid, legal and enforceable provision, the
economic effect of which comes as close as possible to that of the invalid, illegal or unenforceable provision which it replaces. 
 
Section 13.24 Tax Sharing Agreements. All Tax sharing, indemnification and similar agreements, written or unwritten, as between one Party or its respective Subsidiaries, on the one hand, and the other Party or its respective
Subsidiaries, on the other hand (other than this Agreement or in any other Ancillary Agreement), shall be or shall have been terminated as of the Tax Sharing Agreement Termination Date and, after the Tax Sharing Agreement Termination Date, none of
such Parties (or their Subsidiaries) to any such Tax sharing, indemnification or similar agreement shall have any further rights or obligations under any such agreement. 
 Section 13.25 Exclusivity. Except as specifically set forth in the Separation and Distribution Agreement or any other Ancillary Agreement, all matters related to Taxes or
Tax Returns of the Parties and their respectively Subsidiaries shall be governed exclusively by this Agreement. In the event of a conflict between this Agreement, the Separation and Distribution Agreement or any Ancillary Agreement with respect to
such matters, this Agreement shall govern and control. 
 Section 13.26 No Duplication, No 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. 
 (Signature Pages Follow) 
  

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

			
	iGATE CORPORATION
		
	By:	 	  

	Name:	 	
	Title:	 	
	
	MASTECH HOLDINGS, INC.
		
	By:	 	  

	Name:	 	
	Title:	 	

 (Signature Page to Tax Sharing Agreement) 

 EXHIBIT A 
 Steps Memo 

 SCHEDULE A 
 iGATE FIN 48 Reserves

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