Document:

EX10-26-TAAAmendment

Exhibit 10.26

AMENDMENT TO TAX ALLOCATION AGREEMENT

This AMENDMENT TO TAX ALLOCATION AGREEMENT (this “Amendment”) is made and entered into as of September 26, 2012 (the “Effective Date”) by Ralcorp Holdings, Inc. (“Ralcorp”) and Post Holdings, Inc. (“Post”).

RECITALS:

A.    Post and Ralcorp entered into that certain Tax Allocation Agreement dated as of February 3, 2012 (the “Original Agreement”).

B.    Post and Ralcorp desire to amend and supplement the Original Agreement as hereinafter provided.

AGREEMENT:

NOW THEREFORE, in consideration of the recitals, the mutual promises and agreements contained herein, the parties agree as follows:

1.    Defined Terms.  All capitalized terms, not specifically defined herein, shall have the meanings given such terms in the Original Agreement.  All references to the “Agreement” in the Original Agreement and in this Amendment shall be deemed to be references to the Original Agreement as the same is amended by this Amendment.
2.    Amendments.  The Original Agreement is hereby amended as follows:
(a)    By deleting in their entirety the defined terms “Board Certificate”, “Notified Action”, “Section 7.02(d) Acquisition Transaction” and “Unqualified Tax Opinion” in Section 1 of the Original Agreement.
(b)    By adding the following between the word “Person” and the semicolon at the end of clause (iv) of Section 2.03(b) of the Original Agreement:  “, other than Post’s purchase of any of the Retained Shares from any of the financial institution(s) described in paragraph F of Annex I which received any such Retained Shares in connection with the Equity for Debt Exchange”.
(c)    By amending clause (vii) of Section 2.03(b) of the Original Agreement to read in its entirety as follows:
“any act, or failure to act, by Post or any Post Affiliate as set forth in Section 7.02, or if, from the date hereof until the first day after the two-year anniversary of the Distribution Date, Post: (1) enters into any Proposed Acquisition Transaction or, to the extent Post has the right to prohibit any Proposed Acquisition Transaction, permits any Proposed Acquisition Transaction to occur (whether by (A) redeeming rights under a shareholder rights plan, (B) finding a tender offer to be a “permitted offer” under any such plan or otherwise causing any such plan to be inapplicable or neutralized with respect to any Proposed Acquisition Transaction, or (C) approving any Proposed Acquisition Transaction, whether for purposes of Section 203 of the DGCL or any similar corporate statute, any “fair price” or other provision of Post’ charter or bylaws or otherwise), (2) merges or consolidates with any other Person or liquidates or partially liquidates, (3) in a single transaction or series of transactions sells or transfers (other than sales or transfers of inventory in the ordinary course of business) all or substantially all of the assets that were transferred to Post pursuant to the Post Contribution or sells or transfers 60% or more of the gross assets of the Active Trade or Business or 60% or more of the consolidated gross assets of Post and its Affiliates (such percentages to be measured based on fair market value as of the Distribution Date), (4) redeems or otherwise repurchases (directly or through a Post Affiliate) any Post stock, or rights to acquire stock, except to the extent such repurchases satisfy Section 4.05(1)(b) of Revenue Procedure 96-30 (as in effect prior to the amendment of such Revenue Procedure by Revenue Procedure 2003-48) or other than Post’s purchase of any of the Retained Shares 

1

from any of the financial institution(s) described in paragraph F of Annex I which received any such Retained Shares in connection with the Equity for Debt Exchange, (5) amends its certificate of incorporation (or other organizational documents), or takes any other action, whether through a stockholder vote or otherwise, affecting the voting rights of Post Capital Stock (including, without limitation, through the conversion of one class of Post Capital Stock into another class of Post Capital Stock), or (6) takes any other action or actions (including any action or transaction that would be reasonably likely to be inconsistent with any representation made in the Representation Letters or the Tax Opinions/Rulings) which in the aggregate (and taking into account any other transactions described in this clause (vii) 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 representing a Fifty-Percent or Greater Interest in Post or otherwise jeopardize the Tax-Free Status.”
(d)    By adding the following to the end of the last paragraph of Section 2.03(b) of the Original Agreement:  “For avoidance of doubt, the Companies agree that anything herein to the contrary notwithstanding, in no event shall Post or any Affiliate be obligated to indemnify or hold harmless Ralcorp or any member of the Ralcorp Group from and against any Tax Related Losses that are in any way attributable to or result from or are otherwise caused or deemed to be caused by Post’s purchase of any of the Retained Shares from any of the financial institution(s) described in paragraph F of Annex I which received any such Retained Shares in connection with the Equity for Debt Exchange and Post may engage in any such purchase transaction without the consent or approval of Ralcorp.”
(e)    By adding Section 2.05 to the Original Agreement to read in its entirety as follows:
“Written Tax Opinion.  If Post engages in any of the transactions described in Section 2.03(b)(vii) and, in connection therewith, Post obtains a written tax opinion regarding the effect that any such transaction would have on the Tax Free Status, then Post shall deliver a copy of such written tax opinion to Ralcorp upon the later of (i) its receipt of such written tax opinion or (ii) such time as the transaction in question is publicly announced; provided, however, that, for avoidance of doubt, the Companies agree that in no event shall Post be obligated to obtain any such written tax opinion and that in no event shall any of the transactions described in Section 2.03(b)(vii) require the consent or approval of Ralcorp.”
(f)    By deleting Section 7.02(c) of the Original Agreement in its entirety.
(g)    By deleting Section 7.02(d) of the Original Agreement in its entirety.
(h)    By deleting Section 7.04 of the Original Agreement in its entirety and replacing it with the following:  “Neither Post nor any Post Affiliate directly or indirectly controlled by Post shall seek any guidance from the IRS or any other Tax Authority (whether written, verbal or otherwise) at any time concerning the Transactions (including the impact of any transaction on the Transactions).”

2

Section 3.  Miscellaneous.
(a)    Except as specifically stated herein, the execution, delivery and effectiveness of this Amendment shall not and does not operate as a waiver of any right, power or remedy of any party to the Original Agreement, nor constitute a waiver of any provision of the Original Agreement.
(b)    Except as expressly amended or modified hereby, each of the terms, provisions, covenants, representations and warranties contained in the Original Agreement shall remain in full force and effect.
(c)    The section headings contained in this Amendment are for reference purposes only and shall not in any way affect the meaning or interpretation of this Amendment.
(d)    This Amendment may be executed in one or more counterparts, each of which shall be deemed to be an original of this Amendment and all of which, when taken together, will be deemed to constitute one and the same agreement.  Delivery of an executed counterpart of a signature page to this Amendment by facsimile or other telecommunications mechanism will be effective as delivery of a manually executed counterpart of this Amendment.
*            *            *
IN WITNESS WHEREOF, the Parties hereto have executed this Amendment as of the date first written above.

	
			
	 
	Ralcorp:

	 
	 
	 

	 
	Ralcorp Holdings, Inc.

	 
	 
	 

	 
	By:
	/s/ Scott Monette

	 
	Name:
	Scott Monette

	 
	Title:
	VP / CFO

	 
	 

	 
	 

	 
	 

	 
	Post:

	 
	 
	 

	 
	Post Holdings, Inc.

	 
	 
	 

	 
	By:
	/s/ Robert V. Vitale

	 
	Name:
	Robert V. Vitale

	 
	Title:
	Chief Financial Officer

3Ex 4.1 Third Amendment to Rights Agmt

Exhibit 4.1
THIRD AMENDMENT TO RIGHTS AGREEMENT
THIS THIRD AMENDMENT TO RIGHTS AGREEMENT (this “Third Amendment”), dated as of December 10, 2012 (the “Effective Date”), by and between Cheniere Energy, Inc., a Delaware corporation (the “Company”), and Computershare Trust Company, N.A., successor rights agent to U.S. Stock Transfer Company, as Rights Agent (the “Rights Agent”), constitutes the third amendment to that certain Rights Agreement, dated October 14, 2004, as amended by (i) the First Amendment to Rights Agreement, dated as of January 24, 2005, and (ii) the Second Amendment to Rights Agreement, dated as of October 24, 2008 (as amended, the “Rights Agreement”).
W I T N E S S E T H:
WHEREAS, the parties hereto desire to further amend the Rights Agreement in certain respects on the terms and conditions hereinafter set forth;
NOW, THEREFORE, in consideration of the premises and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto do hereby agree as follows:
1.Amendment of Section 7(a) of Rights Agreement. Section 7(a) of the Rights Agreement is hereby amended to be and read in its entirety as follows:

“(a)   The registered holder of any Rights Certificate evidencing exercisable Rights may exercise the Rights evidenced thereby (except as otherwise provided in this Agreement) in whole or in part at any time after the occurrence of a Distribution Date upon surrender of the Rights Certificate, with the form of election to purchase and the related certification duly executed, to the Rights Agent at the office of the Rights Agent designated for such purpose, together with payment of the Purchase Price for each Right being exercised (as such amount may be reduced (including, without limitation, to zero) pursuant to Section 11(a)(iii)) and an amount equal to any applicable transfer tax required to be paid by the holder of such Rights Certificate in accordance with Section 9, in cash, or by certified check, wire transfer or bank draft payable to the order of the Company, at or prior to the earliest of (i) the Close of Business on December 10, 2012 (the "Final Expiration Date"), (ii) the time at which the Rights are redeemed as provided in Section 23 (the "Redemption Date"), and (iii) the time at which such Rights are exchanged as provided in Section 24 (the earliest of (i), (ii) and (iii) being the "Expiration Date").”
2.Defined Terms.  All terms defined in the Rights Agreement that are used herein shall have the meanings so defined in the Rights Agreement, unless specifically noted otherwise herein.
3.Complete Agreement.  The term “Agreement” or “Rights Agreement” as used in the Rights Agreement shall mean the Rights Agreement, as amended by this Third Amendment, or as it may, from time to time, be amended in the future by one or more other written amendment or modification agreements entered into pursuant to Section 27 of the Rights Agreement.  This Third Amendment is not intended to be, nor shall it be construed to be, a novation.

4.Binding Agreement.  This Third Amendment shall be binding upon and shall inure to the benefit of the parties hereto and their respective successors and assigns.
5.Governing Law.  This Third Amendment shall be governed by, construed and enforced in accordance with the laws of the State of Delaware, without reference to its conflicts of laws principles.
6.Effectiveness.  This Third Amendment is effective as of the Effective Date.  Except as expressly herein amended, the terms and conditions of the Rights Agreement are hereby ratified and remain in full force and effect.
7.Counterparts.  This Third Amendment may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original, and all such counterparts shall together constitute but one and the same instrument.  A signature to this Third Amendment transmitted electronically shall have the same authority, effect, and enforceability as an original signature.

[SIGNATURES APPEAR ON FOLLOWING PAGE]

IN WITNESS WHEREOF, the parties hereto have caused this Third Amendment to be duly executed as of the date first above written.
	
						
	 
	 
	 
	CHENIERE ENERGY, INC.

	 
	 
	 
	 
	 
	 

	 
	 
	 
	By:
	/s/ Meg A. Gentle

	 
	 
	 
	Name:
	Meg A. Gentle

	 
	 
	 
	Title:
	Senior Vice President and

	 
	 
	 
	 
	Chief Financial Officer

	 
	 
	 
	 
	 
	 

	 
	 
	 
	 
	 
	 

	 
	 
	 
	COMPUTERSHARE TRUST COMPANY, N.A.

	 
	 
	 
	 
	 
	 

	 
	 
	 
	By:
	/s/ Ian Yewer

	 
	 
	 
	Name:
	Ian Yewer

	 
	 
	 
	Title:
	Branch President

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00210-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00210-of-00352.parquet"}]]