Document:

Tax Sharing Agreement

 EXHIBIT 10.4 

EXECUTION VERSION 

TAX SHARING AGREEMENT 

DATED AS OF JULY 31, 2010 

BY AND AMONG 

MOTOROLA, INC., 

MOTOROLA SPINCO HOLDINGS CORPORATION 

AND 

MOTOROLA MOBILITY, INC. 

 TABLE OF CONTENTS 

 

			
	 	  	Page
	Section 1.     Definition of Terms	  	1
		
	Section 2.     Allocation of Tax Liabilities	  	10
		
	 Section 2.01     General Rule
	  	10
		
	 Section 2.02     Allocation of United States Federal Income Tax and Federal Other
Tax
	  	11
		
	 Section 2.03     Allocation of State Income and State Other Taxes
	  	11
		
	 Section 2.04     Allocation of Foreign Taxes
	  	11
		
	 Section 2.05     Certain Transaction and Other Taxes
	  	12
		
	Section 3.     Proration of Taxes for Straddle Periods	  	13
		
	Section 4.     Preparation and Filing of Tax Returns	  	13
		
	 Section 4.01     General
	  	13
		
	 Section 4.02     Motorola’s Responsibility
	  	13
		
	 Section 4.03     SpinCo’s Responsibility
	  	13
		
	 Section 4.04     Tax Accounting Practices
	  	14
		
	 Section 4.05     Consolidated or Combined Tax Returns
	  	14
		
	 Section 4.06     Right to Review Tax Returns
	  	15
		
	 Section 4.07     SpinCo Carrybacks and Claims for Refund
	  	15
		
	 Section 4.08     Apportionment of Earnings and Profits and Tax Attributes
	  	16
		
	 Section 4.09     Certain Section 59(e) Elections
	  	16
		
	Section 5.     Tax Payments	  	16
		
	 Section 5.01     Payment of Taxes with Respect to Motorola Federal Consolidated Income Tax
Returns
	  	16
		
	 Section 5.02     Payment of Taxes With Respect to Joint Returns
(other than a Motorola Federal Consolidated Income

                   
      Tax Return) and Certain Returns of Other Taxes
	  	17

  

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	 Section 5.03     Payment of Separate Company Taxes
	  	17
		
	 Section 5.04     Indemnification Payments
	  	17
		
	Section 6.     Tax Benefits	  	18
		
	 Section 6.01     Tax Benefits
	  	18
		
	 Section 6.02     Motorola and SpinCo Income Tax Deductions in
Respect of Certain Equity Awards and Incentive

                   
      Compensation
	  	19
		
	Section 7.     Tax-Free Status	  	19
		
	 Section 7.01     Tax Opinions/Rulings and Representation Letters
	  	19
		
	 Section 7.02     Restrictions on SpinCo and Mobility
	  	20
		
	 Section 7.03     Restrictions on Motorola
	  	22
		
	 Section 7.04     Procedures Regarding Opinions and Rulings
	  	22
		
	 Section 7.05     Liability for Tax-Related Losses
	  	23
		
	Section 8.     Assistance and Cooperation	  	25
		
	 Section 8.01     Assistance and Cooperation
	  	25
		
	 Section 8.02     Income Tax Return Information
	  	26
		
	 Section 8.03     Reliance by Motorola
	  	27
		
	 Section 8.04     Reliance by SpinCo
	  	27
		
	Section 9.         Tax Records	  	27
		
	 Section 9.01     Retention of Tax Records
	  	27
		
	 Section 9.02     Access to Tax Records
	  	28
		
	Section 10.     Tax Contests	  	28
		
	 Section 10.01     Notice
	  	28
		
	 Section 10.02     Control of Tax Contests
	  	28
		
	Section 11.     Effective Date; Termination of Prior Intercompany Tax Allocation Agreements	  	30
		
	Section 12.     Survival of Obligations	  	31

  

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	Section 13.     Treatment of Payments; Tax Gross Up	  	31
		
	 Section 13.01     Treatment of Tax Indemnity and Tax Benefit Payments
	  	31
		
	 Section 13.02     Tax Gross Up
	  	31
		
	 Section 13.03     Interest Under This Agreement
	  	31
		
	Section 14.     Disagreements	  	31
		
	Section 15.     Late Payments	  	32
		
	Section 16.     Expenses	  	33
		
	Section 17.     General Provisions	  	33
		
	 Section 17.01     Addresses and Notices
	  	33
		
	 Section 17.02     Binding Effect
	  	33
		
	 Section 17.03     Waiver
	  	33
		
	 Section 17.04     Severability
	  	34
		
	 Section 17.05     Authority
	  	34
		
	 Section 17.06     Further Action
	  	34
		
	 Section 17.07     Integration
	  	34
		
	 Section 17.08     Construction
	  	34
		
	 Section 17.09     No Double Recovery
	  	34
		
	 Section 17.10     Counterparts
	  	35
		
	 Section 17.11     Governing Law
	  	35
		
	 Section 17.12     Jurisdiction
	  	35
		
	 Section 17.13     Amendment
	  	35
		
	 Section 17.14     SpinCo Subsidiaries
	  	35
		
	 Section 17.15     Successors
	  	35
		
	 Section 17.16     Injunctions
	  	35

  

 iii 

 TAX SHARING AGREEMENT 

This TAX SHARING AGREEMENT (this “Agreement”) is entered into as of July 31, 2010, by and among Motorola, Inc., a
Delaware corporation (“Motorola”), Motorola SpinCo Holdings Corporation, a Delaware corporation and a wholly owned subsidiary of Motorola (“SpinCo”), and Motorola Mobility, Inc., a Delaware corporation and a wholly
owned subsidiary of Motorola (“Mobility”) (Motorola and SpinCo are sometimes collectively referred to herein as the “Companies” and, as the context requires, individually referred to herein as the
“Company”). 
 RECITALS 

WHEREAS, the Board of Directors of Motorola has determined that it would be appropriate and desirable to completely separate the
Transferred Businesses (as defined below) from Motorola; 
 WHEREAS, as of the date hereof, Motorola is the common parent of an
affiliated group of corporations, including SpinCo and Mobility, which has elected to file consolidated Federal income tax returns; 

WHEREAS, pursuant to the Master Separation and Distribution Agreement (as defined below), Motorola, SpinCo and Mobility have agreed to
separate the Transferred Businesses from Motorola by means of, among other actions, (i) the transfer of certain of the Transferred Assets, including the stock or other equity interests of certain of Motorola’s Subsidiaries dedicated to the
Transferred Businesses, by Motorola and certain of Motorola’s Subsidiaries to Mobility and certain of Mobility’s Subsidiaries and the assumption of the Transferred Liabilities by Mobility and certain of Mobility’s Subsidiaries;
(ii) the Contribution; and (iii) the Distribution; 
 WHEREAS, as a result of the Distribution, SpinCo and its
subsidiaries will cease to be members of the affiliated group (as that term is defined in Section 1504 of the Code) of which Motorola is the common parent (the “Deconsolidation”); 

WHEREAS, the parties desire to provide for and agree upon the allocation between the parties of liabilities for Taxes arising prior to,
as a result of, and subsequent to the Distribution, and to provide for and agree upon other matters relating to Taxes; 
 NOW
THEREFORE, in consideration of the mutual agreements contained herein, the parties hereby agree as follows: 
 Section 1.
Definition of Terms. For purposes of this Agreement (including the recitals hereof), the following terms have the following meanings, and capitalized terms used but not otherwise defined herein shall have the meaning ascribed to them in the
Master Separation and Distribution Agreement: 
 “Accounting Cutoff Date” means, with respect to SpinCo, any
date as of the end of which there is a closing of the financial accounting records for such entity. 

 “Active Trade or Business” means the active conduct (as defined in
Section 355(b)(2) of the Code and the regulations thereunder) by SpinCo and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the MD Business as conducted immediately prior to the Distribution.

 “Adjustment Request” means any formal or informal claim or request filed with any Tax Authority, or with any
administrative agency or court, for the adjustment, refund, or credit of Taxes, including (a) any amended Tax return claiming adjustment to the Taxes as reported on the Tax Return or, if applicable, as previously adjusted, (b) any claim
for equitable recoupment or other offset, and (c) any claim for refund or credit of Taxes previously paid. 

“Affiliate” means any entity that is directly or indirectly “controlled” by either the person in question or
an Affiliate of such person. “Control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether through ownership of voting securities, by contract or
otherwise. The term Affiliate shall refer to Affiliates of a person as determined immediately after the Distribution. 

“Agreement” shall mean this Tax Sharing Agreement. 

“Asset Contribution Agreement” means the Contribution, Assignment and Assumption Agreement effective as of July 31,
2010, by and among Motorola, SpinCo and Mobility. 
 “Board Certificate” shall have the meaning set forth in
Section 7.02(e) of this Agreement. 
 “Business Day” has the meaning set forth in the Master Separation
and Distribution Agreement. 
 “Code” means the U.S. Internal Revenue Code of 1986, as amended. 

“Companies” and “Company” shall have the meaning provided in the first sentence of this Agreement.

 “Contribution” means the contribution of assets, including all of the shares of capital stock of Mobility,
by Motorola itself directly to SpinCo itself pursuant to Section 2.1(b) of the Master Separation and Distribution Agreement and the SpinCo Contribution Agreement. 

“Controlling Party” shall have the meaning set forth in Section 10.02(f) of this Agreement. 

“Deconsolidation” shall have the meaning provided in the Recitals. 

“Deconsolidation Date” means the last date on which SpinCo qualifies as a member of the affiliated group (as defined in
Section 1504 of the Code) of which Motorola is the common parent. 
 “DGCL” means the Delaware General
Corporation Law. 
  

 2 

 “Distribution” has the meaning set forth in the Master Separation and
Distribution Agreement. 
 “Distribution Date” has the meaning set forth in the Master Separation and
Distribution Agreement. 
 “Employee Matters Agreement” means the Employee Matters Agreement, dated as
of July 31, 2010, by and among Motorola, SpinCo and Mobility. 
 “Federal Income Tax” means any Tax
imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

“Federal Other Tax” means any Tax imposed by the federal government of the United States of America other than any
Federal Income Taxes, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

“Fifty-Percent or Greater Interest” shall have the meaning ascribed to such term for purposes of Sections 355(d) and
(e) of the Code. 
 “Filing Date” shall have the meaning set forth in Section 7.05(d) of this
Agreement. 
 “Final Determination” means the final resolution of liability for any Income Tax or Other Tax,
which resolution may be for a specific issue or adjustment or for a taxable period, (a) by IRS Form 870 or 870-AD (or any successor forms thereto), on the date of acceptance by or on behalf of the taxpayer, or by a comparable form under the
laws of a State, local, or foreign taxing jurisdiction, except that a Form 870 or 870-AD or comparable form shall not constitute a Final Determination to the extent that it reserves (whether by its terms or by operation of law) the right of the
taxpayer to file a claim for refund or the right of the Tax Authority to assert a further deficiency in respect of such issue or adjustment or for such taxable period (as the case may be); (b) by a decision, judgment, decree, or other order by
a court of competent jurisdiction, which has become final and unappealable; (c) by a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the laws of a State, local, or
foreign taxing jurisdiction; (d) by any allowance of a refund or credit in respect of an overpayment of Income Tax or Other Tax, but only after the expiration of all periods during which such refund may be recovered (including by way of offset)
by the jurisdiction imposing such Income Tax or Other Tax; (e) by a final settlement resulting from a treaty-based competent authority determination; or (f) by any other final disposition, including by reason of the expiration of the
applicable statute of limitations or by mutual agreement of the parties. 
 “Foreign Income Tax” means any Tax
imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any
interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 
 “Foreign Other
Tax” means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, other than any Foreign Income Taxes, and any interest, penalties,
additions to tax, or additional amounts in respect of the foregoing. 
  

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 “Foreign Tax” means any Foreign Income Taxes or Foreign Other Taxes.

 “Group” means the Motorola Group or the SpinCo Group, or both, as the context requires. 

“High-Level Dispute” means any dispute or disagreement (a) relating to liability under Section 7.05 of
this Agreement or (b) in which the amount of liability in dispute exceeds $50 million. 
 “Income Tax”
means any Federal Income Tax, State Income Tax or Foreign Income Tax. 
 “Indemnitee” shall have the meaning
set forth in Section 13.03 of this Agreement. 
 “Indemnitor” shall have the meaning set forth in
Section 13.03 of this Agreement. 
 “Internal Restructuring” shall have the meaning set forth in
Section 7.02(f) of this Agreement. 
 “IRS” means the United States Internal Revenue Service.

 “Joint Adjustment” means any proposed adjustment by a Tax Authority or claim for refund asserted in a Tax
Contest which is neither a SpinCo Adjustment nor a Motorola Adjustment. 
 “Joint Return” shall mean any Return
of a member of the Motorola Group or the SpinCo Group that is not a Separate Return. 
 “Master Separation and
Distribution Agreement” means the Master Separation and Distribution Agreement, as amended from time to time, by and among Motorola, SpinCo and Mobility dated July 31, 2010. 

“Mobility” shall have the meaning provided in the Recitals. 

“Motorola” shall have the meaning provided in the first sentence of this Agreement. 

“Motorola Adjustment” means any proposed adjustment by a Tax Authority or claim for refund asserted in a Tax Contest to
the extent Motorola would be exclusively liable for any resulting Tax under this Agreement or exclusively entitled to receive any resulting Tax Benefit under this Agreement. 

“Motorola Affiliated Group” shall have the meaning provided in the definition of “Motorola Federal Consolidated
Income Tax Return.” 
 “Motorola Business” shall have the meaning provided in the Master Separation and
Distribution Agreement. 
 “Motorola Federal Consolidated Income Tax Return” means any United States federal
Income Tax Return for the affiliated group (as that term is defined in Section 1504 of the Code and the regulations thereunder) of which Motorola is the common parent (the “Motorola Affiliated Group”). 

 

 4 

 “Motorola Foreign Combined Income Tax Return” means a consolidated,
combined or unitary or other similar Foreign Income Tax Return or any Foreign Income Tax Return with respect to any profit and/or loss sharing group, group payment or similar group or fiscal unity that actually includes, by election or otherwise,
one or more members of the Motorola Group together with one or more members of the SpinCo Group (but not, for the absence of doubt, United Kingdom companies claiming group relief). 

“Motorola Group” means Motorola and its Affiliates, excluding any entity that is a member of the SpinCo Group.

 “Motorola Group Transaction Returns” shall have the meaning set forth in Section 4.04(b) of this
Agreement. 
 “Motorola Separate Return” means any Separate Return of Motorola or any member of the Motorola
Group. 
 “Motorola State Combined Income Tax Return” means a consolidated, combined or unitary State Income
Tax Return that actually includes, by election or otherwise, one or more members of the Motorola Group together with one or more members of the SpinCo Group. 

“Non-Controlling Party” shall have the meaning set forth in Section 10.02(f) of this Agreement. 

“Notified Action” shall have the meaning set forth in Section 7.04(a) of this Agreement. 

“Other Tax” means any Federal Other Tax, State Other Tax, or Foreign Other Tax. 

“Past Practices” shall have the meaning set forth in Section 4.04(a) of this Agreement. 

“Payment Date” means (i) with respect to any Motorola Federal Consolidated Income Tax Return, the due date for any
required installment of estimated taxes determined under Section 6655 of the Code, the due date (determined without regard to extensions) for filing the return determined under Section 6072 of the Code, and the date the return is filed,
and (ii) with respect to any other Tax Return, the corresponding dates determined under the applicable Tax Law. 

“Payor” shall have the meaning set forth in Section 5.04 of this Agreement. 

“Person” means an individual, a partnership, a corporation, a limited liability company, an association, a joint stock
company, a trust, a joint venture, an unincorporated organization or a governmental entity or any department, agency or political subdivision thereof, without regard to whether any entity is treated as disregarded for U.S. federal income tax
purposes. 
 “Post-Deconsolidation Period” means any Tax Period beginning after the Deconsolidation
Date, and, in the case of any Straddle Period, the portion of such Straddle Period beginning the day after the Deconsolidation Date. 
  

 5 

 “Pre-Deconsolidation Period” means any Tax Period ending on or before the
Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Deconsolidation Date. 

“Prime Rate” means the base rate on corporate loans charged by Citibank, N.A. from time to time, compounded daily on the
basis of a year of 365 or 366 (as applicable) days and actual days elapsed. 
 “Privilege” means any privilege
that may be asserted under applicable law, including, any privilege arising under or relating to the attorney-client relationship (including the attorney-client and work product privileges), the accountant-client privilege and any privilege relating
to internal evaluation processes. 
 “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 Treasury Regulation Section 1.355-7, or any other regulations promulgated thereunder, to enter into a transaction or series
of transactions), whether such transaction is supported by SpinCo management or shareholders, is a hostile acquisition, or otherwise, as a result of which SpinCo would merge or consolidate with any other Person or as a result of which any Person or
any group of related Persons would (directly or indirectly) acquire, or have the right to acquire, from SpinCo and/or one or more holders of outstanding shares of SpinCo Capital Stock, a number of shares of SpinCo Capital Stock that would, when
combined with any other changes in ownership of SpinCo Capital Stock pertinent for purposes of Section 355(e) of the Code, comprise 40% or more of (A) the value of all outstanding shares of stock of SpinCo 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 (B) the total combined voting power of all outstanding shares of voting stock of SpinCo 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. Notwithstanding the foregoing, a Proposed Acquisition Transaction shall not include (A) the adoption by SpinCo of a shareholder rights plan or (B) issuances
by SpinCo that satisfy Safe Harbor VIII (relating to acquisitions in connection with a person’s performance of services) or Safe Harbor IX (relating to acquisitions by a retirement plan of an employer) of Treasury Regulation
Section 1.355-7(d). For purposes of determining whether a transaction constitutes an indirect acquisition, 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 shall be interpreted accordingly. Any clarification of, or
change in, the statute or regulations promulgated under Section 355(e) of the Code shall be incorporated in this definition and its interpretation. 

“Representation Letters” means the representation letters and any other materials (including, without limitation, a
Ruling Request and any related supplemental submissions to the IRS) delivered or deliverable by Motorola and others in connection with the rendering by Tax Advisors, and/or the issuance by the IRS, of the Tax Opinions/Rulings. 

“Required Party” shall have the meaning set forth in Section 5.04 of this Agreement. 

“Responsible Company” means, with respect to any Tax Return, the Company having responsibility for preparing and filing
such Tax Return under this Agreement. 
  

 6 

 “Retention Date” shall have the meaning set forth in Section 9.01 of
this Agreement. 
 “Ruling” means a private letter ruling (including a supplemental private letter ruling and
the Section 59(e) Ruling) issued by the IRS to Motorola in connection with the Contribution and Distribution. 

“Ruling Request” means any letter (including the Section 59(e) Ruling Request) filed by Motorola with the IRS
requesting a ruling regarding certain tax consequences of the Transactions (including all attachments, exhibits, and other materials submitted with such ruling request letter) and any amendment or supplement to such ruling request letter.

 “Section 59(e) Ruling” means the IRS rulings regarding the treatment of certain unamortized research
and experimental expenditures for which Motorola has elected or will elect 10-year amortization pursuant to Section 59(e) of the Code issued to Motorola on May 13, 2010 in response to the Section 59(e) Ruling Request. 

“Section 59(e) Ruling Request” means the letter filed by Motorola with the IRS requesting rulings regarding the
treatment of certain unamortized research and experimental expenditures for which Motorola has elected or will elect 10-year amortization pursuant to Section 59(e) of the Code (including all attachments, exhibits, and other materials submitted
with such ruling request letter) and any amendment or supplement to such ruling request letter. 
 “Section 7.02(e)
Acquisition Transaction” means any transaction or series of transactions that is not a Proposed Acquisition Transaction but would be a Proposed Acquisition Transaction if the percentage reflected in the definition of Proposed Acquisition
Transaction were 25% instead of 40%. 
 “Separate Return” means (a) in the case of any Tax Return of any
member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Motorola Group and (b) in the case of any Tax Return of any member of the Motorola Group (including
any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group. 

“SpinCo” shall have the meaning provided in the first sentence of this Agreement. 

“SpinCo Adjustment” means any proposed adjustment by a Tax Authority or claim for refund asserted in a Tax Contest to
the extent SpinCo would be exclusively liable for any resulting Tax under this Agreement or exclusively entitled to receive any resulting Tax Benefit under this Agreement. 

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

“SpinCo Carryback” means any net operating loss, net capital loss, excess tax credit, or other similar Tax item of any
member of the SpinCo Group which may or must be carried from one Tax Period to another prior Tax Period under the Code or other applicable Tax Law. 
  

 7 

 “SpinCo Common Stock” has the meaning set forth in the Master Separation
and Distribution Agreement. 
 “SpinCo Contribution Agreement” means the SpinCo Contribution Agreement to be
entered into prior to the Distribution Date by and among Motorola, SpinCo and Mobility, to effect the transfer of certain Transferred Assets and Transferred Liabilities, including all of the shares of capital stock of Mobility, by Motorola itself
directly to SpinCo itself pursuant to Section 2.1(b) of the Master Separation and Distribution Agreement. 

“SpinCo Federal Consolidated Income Tax Return” shall mean any United States federal Income Tax Return for the
affiliated group (as that term is defined in Section 1504 of the Code) of which SpinCo is the common parent. 

“SpinCo Group” means SpinCo and its Affiliates, as determined immediately after the Distribution. 

“SpinCo Separate Return” means any Separate Return of SpinCo or any member of the SpinCo Group. 

“State Income Tax” means any Tax imposed by any State of the United States or by any political subdivision of any such
State which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

“State Other Tax” means any Tax imposed by any State of the United States or by any political subdivision of any such
State other than any State Income Taxes, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

“State Tax” means any State Income Taxes or State Other Taxes. 

“Steering Committee” has the meaning set forth in the Master Separation and Distribution Agreement. 

“Straddle Period” means any Tax Period that begins on or before and ends after the Deconsolidation Date. 

“Tax” or “Taxes” means any income, gross income, gross receipts, profits, capital stock, franchise,
withholding, payroll, social security, workers compensation, unemployment, disability, property, ad valorem, stamp, excise, severance, occupation, service, sales, use, license, lease, transfer, import, export, value added, alternative
minimum, estimated or other tax (including any fee, assessment, or other charge in the nature of or in lieu of any tax) imposed by any governmental entity or political subdivision thereof, and any interest, penalties, additions to tax, or additional
amounts in respect of the foregoing. 
 “Tax Advisor” means a United States tax counsel or accountant of
recognized national standing. 
 “Tax Advisor Dispute” shall have the meaning set forth in Section 14 of
this Agreement. 
  

 8 

 “Tax Attribute” or “Attribute” shall mean a net operating loss,
net capital loss, unused investment credit, unused foreign tax credit, excess charitable contribution, general business credit or any other Tax Item that could reduce a Tax. 

“Tax Authority” means, with respect to any Tax, the governmental entity or political subdivision thereof that imposes
such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision. 
 “Tax
Benefit” means any refund, credit, or other reduction in otherwise required Tax payments. 
 “Tax
Contest” means an audit, review, examination, or any other administrative or judicial proceeding with the purpose or effect of redetermining Taxes (including any administrative or judicial review of any claim for refund). 

“Tax Contest Committee” shall have the meaning provided in Section 10.02(e) of this Agreement. 

“Tax Control” means the definition of “control” set forth in Section 368(c) of the Code (or in any
successor statute or provision), as such definition may be amended from time to time. 
 “Tax-Free Status”
means the qualification of the Contribution and Distribution, taken together, (a) as a reorganization described in Sections 355(a) and 368(a)(1)(D) of the Code, (b) as a transaction in which the stock distributed thereby is
“qualified property” for purposes of Sections 355(d), 355(e) and 361(c) of the Code and (c) as a transaction in which Motorola, SpinCo and the shareholders of Motorola recognize no income or gain for U.S. federal income tax purposes
pursuant to Sections 355, 361 and 1032 of the Code, other than, in the case of Motorola and SpinCo, intercompany items or excess loss accounts taken into account pursuant to the Treasury Regulations promulgated pursuant to Section 1502 of the
Code. 
 “Tax Item” means, with respect to any Income Tax, any item of income, gain, loss, deduction, or
credit. 
 “Tax Law” means the law of any governmental entity or political subdivision thereof relating to any
Tax. 
 “Tax Opinions/Rulings” means the opinions of Tax Advisors and/or the rulings by the IRS (including the
Section 59(e) Ruling) deliverable to Motorola in connection with the Contribution and the Distribution. 
 “Tax
Period” means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law. 

“Tax Records” means any Tax Returns, Tax Return workpapers, documentation relating to any Tax Contests, and any other
books of account or records (whether or not in written, electronic or other tangible or intangible forms and whether or not stored on electronic or any other medium) required to be maintained under the Code or other applicable Tax Laws or under any
record retention agreement with any Tax Authority. 
  

 9 

 “Tax-Related Losses” means (i) all federal, state and local Taxes
(including interest and penalties thereon) imposed pursuant to any settlement, Final Determination, judgment or otherwise; (ii) all accounting, legal and other professional fees, and court costs incurred in connection with such Taxes; and
(iii) all costs, expenses and damages associated with stockholder litigation or controversies and any amount paid by Motorola (or any Motorola Affiliate) or SpinCo (or any SpinCo Affiliate) in respect of the liability of shareholders, whether
paid to shareholders or to the IRS or any other Tax Authority, in each case, resulting from the failure of the Contribution and the Distribution to have Tax-Free Status. 

“Tax Return” or “Return” means any report of Taxes due, any claim for refund of Taxes paid, any
information return with respect to Taxes, or any other similar report, statement, declaration, or document required to be filed under the Code or other Tax Law, including any attachments, exhibits, or other materials submitted with any of the
foregoing, and including any amendments or supplements to any of the foregoing. 
 “Transactions” means the
Contribution, the Distribution and the other transactions contemplated by the Master Separation and Distribution Agreement. 

“Transfer Pricing Adjustment” shall mean any proposed or actual allocation by a Tax Authority of any Tax Item between or
among any member of the Motorola Group and any member of the SpinCo Group with respect to any Pre-Deconsolidation Period. 

“Transferred Businesses” has the meaning set forth in the Master Separation and Distribution Agreement.

 “Treasury Regulations” means the regulations promulgated from time to time under the Code as in effect for
the relevant Tax Period. 
 “Unqualified Tax Opinion” means an unqualified “will” opinion of a Tax
Advisor, which Tax Advisor is acceptable to Motorola, on which Motorola may rely to the effect that a transaction will not affect the Tax-Free Status. Any such opinion must assume that the Contribution and Distribution would have qualified for
Tax-Free Status if the transaction in question did not occur. 
 Section 2. Allocation of Tax Liabilities. 

Section 2.01 General Rule. 

(a) Motorola Liability. Motorola shall be liable for, and shall indemnify and hold harmless the SpinCo Group from and
against any liability for, Taxes which are allocated to Motorola under this Section 2. 
 (b) SpinCo
Liability. SpinCo shall be liable for, and shall indemnify and hold harmless the Motorola Group from and against any liability for, Taxes which are allocated to SpinCo under this Section 2. 

 

 10 

 Section 2.02 Allocation of United States Federal Income Tax and Federal Other Tax.
Except as provided in Section 2.05, Federal Income Tax and Federal Other Tax shall be allocated as follows: 
 (a)
Allocation of Tax Relating to Motorola Federal Consolidated Income Tax Returns. With respect to any Motorola Federal Consolidated Income Tax Return, Motorola shall be responsible for any and all Federal Income Taxes due or required to be
reported on any such Income Tax Return (including any increase in such Tax as a result of a Final Determination). 
 (b)
Allocation of Tax Relating to Federal Separate Income Tax Returns. (i) Motorola shall be responsible for any and all Federal Income Taxes due with respect to or required to be reported on any Motorola Separate Return (including any
increase in such Tax as a result of a Final Determination); (ii) SpinCo shall be responsible for any and all Federal Income Taxes due with respect to or required to be reported on any SpinCo Separate Return (including any increase in such Tax
as a result of a Final Determination). 
 (c) Allocation of Federal Other Tax. Motorola shall be responsible for
any and all Federal Other Taxes attributable to the Motorola Business. SpinCo shall be responsible for any and all Federal Other Taxes attributable to the Transferred Businesses. 

Section 2.03 Allocation of State Income and State Other Taxes. Except as provided in Section 2.05, State Income Tax
and State Other Tax shall be allocated as follows: 
 (a) Allocation of Tax Relating to Motorola State Combined Income
Tax Returns. Motorola shall be responsible for any and all State Income Taxes due with respect to or required to be reported on any Motorola State Combined Income Tax Return (including any increase in such Tax as a result of a Final
Determination). 
 (b) Allocation of Tax Relating to Separate Returns. (i) Motorola shall be responsible for
any and all State Income Taxes due with respect to or required to be reported on any Motorola Separate Return (including any increase in such Tax as a result of a Final Determination); (ii) SpinCo shall be responsible for any and all State
Income Taxes due with respect to or required to be reported on any SpinCo Separate Return (including any increase in such Tax as a result of a Final Determination). 

(c) Allocation of State Other Tax. Motorola shall be responsible for any and all State Other Taxes attributable to the
Motorola Business. SpinCo shall be responsible for any and all State Other Taxes attributable to the Transferred Businesses. 

Section 2.04 Allocation of Foreign Taxes. Except as provided in Sections 2.05, Foreign Income Tax and Foreign Other Tax
shall be allocated as follows: 
 (a) Allocation of Tax Relating to Motorola Foreign Combined Income Tax Returns.
Motorola shall be responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any Motorola Foreign Combined Income Tax Return (including any increase in such Tax as a result of a Final Determination).

  

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 (b) Allocation of Tax Relating to Separate Returns. (i) Motorola shall be
responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any Motorola Separate Return, including Foreign Income Tax of Motorola or any member of the Motorola Group imposed by way of withholding by a member
of the SpinCo Group (and including any increase in such Foreign Income Tax as a result of a Final Determination); (ii) SpinCo shall be responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any SpinCo
Separate Return, including Foreign Income Tax of SpinCo or any member of the SpinCo Group imposed by way of withholding by a member of the Motorola Group (and including any increase in such Foreign Income Tax as a result of a Final Determination).

 (c) Allocation of Foreign Other Tax. Motorola shall be responsible for any and all Foreign Other Taxes
attributable to the Motorola Business. SpinCo shall be responsible for any and all Foreign Other Taxes attributable to the Transferred Businesses. 

Section 2.05 Certain Transaction and Other Taxes. 

(a) SpinCo Liability. SpinCo shall be liable for, and shall indemnify and hold harmless the Motorola Group from and against
any liability for: 
 (i) Any stamp, sales and use, gross receipts, value-added or other transfer Taxes imposed
by any Tax Authority on any member of the SpinCo Group (if such member is primarily liable for such Tax) on the transfers occurring pursuant to the Transactions; 

(ii) any Tax resulting from a breach by SpinCo of any covenant in this Agreement, the Master Separation and Distribution
Agreement or any Ancillary Agreement; and 
 (iii) any Tax-Related Losses for which SpinCo is responsible
pursuant to Section 7.05 of this Agreement. 
 (b) Motorola Liability. Motorola shall be liable for, and
shall indemnify and hold harmless the SpinCo Group from and against any liability for: 
 (i) Any stamp, sales
and use, gross receipts, value-added or other transfer Taxes imposed by any Tax Authority on any member of the Motorola Group (if such member is primarily liable for such Tax) on the transfers occurring pursuant to the Transactions; 

(ii) any Tax resulting from a breach by Motorola of any covenant in this Agreement, the Master Separation and Distribution
Agreement or any Ancillary Agreement; and 
 (iii) any Tax-Related Losses for which Motorola is responsible
pursuant to Section 7.05 of this Agreement. 
  

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 Section 3. Proration of Taxes for Straddle Periods. 

(a) General Method of Proration. In the case of any Straddle Period, Tax Items shall be apportioned between
Pre-Deconsolidation Periods and Post-Deconsolidation Periods in accordance with the principles of Treasury Regulation Section 1.1502-76(b) as reasonably interpreted and applied by the Companies. No election shall be made under Treasury
Regulation Section 1.1502-76(b)(2)(ii) (relating to ratable allocation of a year’s items). If the Deconsolidation Date is not an Accounting Cutoff Date, the provisions of Treasury Regulation Section 1.1502-76(b)(2)(iii) will be
applied to ratably allocate the items (other than extraordinary items) for the month which includes the Deconsolidation Date. 

(b) Transaction Treated as Extraordinary Item. In determining the apportionment of Tax Items between Pre-Deconsolidation
Periods and Post-Deconsolidation Periods, any Tax Items relating to the Transactions shall be treated as extraordinary items described in Treasury Regulation Section 1.1502-76(b)(2)(ii)(C) and shall (to the extent occurring on or prior to the
Deconsolidation Date) be allocated to Pre-Deconsolidation Periods, and any Taxes related to such items shall be treated under Treasury Regulation Section 1.1502-76(b)(2)(iv) as relating to such extraordinary item and shall (to the extent
occurring on or prior to the Deconsolidation Date) be allocated to Pre-Deconsolidation Periods. 
 Section 4. Preparation and
Filing of Tax Returns. 
 Section 4.01 General. Except as otherwise provided in this Section 4, Tax Returns
shall be prepared and filed when due (including extensions) by the person obligated to file such Tax Returns under the Code or applicable Tax Law. The Companies shall provide, and shall cause their Affiliates to provide, assistance and cooperation
to one another in accordance with Section 8 with respect to the preparation and filing of Tax Returns, including providing information required to be provided in Section 8. 

Section 4.02 Motorola’s Responsibility. Motorola has the exclusive obligation and right to prepare and file, or to cause to
be prepared and filed: 
 (a) Motorola Federal Consolidated Income Tax Returns for any Tax Periods ending on, before or
after the Deconsolidation Date; 
 (b) Motorola State Combined Income Tax Returns, Motorola Foreign Combined Income Tax
Returns and any other Joint Returns which Motorola reasonably determines are required to be filed (or which Motorola chooses to be filed) by the Companies or any of their Affiliates for Tax Periods ending on, before or after the Deconsolidation
Date; provided, however, that Motorola shall provide written notice of such determination to file such Motorola State Combined Income Tax Returns, Motorola Foreign Combined Income Tax Returns or other Joint Returns to SpinCo; and 

(c) Motorola Separate Returns and SpinCo Separate Returns which Motorola reasonably determines are required to be filed by the
Companies or any of their Affiliates for Tax Periods ending on, before or after the Deconsolidation Date (limited, in the case of SpinCo Separate Returns, to such Returns as are required to be filed for Tax Periods ending prior to December 31,
2010). 
 Section 4.03 SpinCo’s Responsibility. SpinCo shall prepare and file, or shall cause to be prepared
and filed, all Tax Returns required to be filed by or with respect to members of the SpinCo Group other than those Tax Returns which Motorola is required to prepare and file under 

 

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Section 4.02. The Tax Returns required to be prepared and filed by SpinCo under this Section 4.03 shall include (a) any SpinCo Federal Consolidated Income Tax Return for Tax
Periods ending after the Deconsolidation Date and (b) SpinCo Separate Returns required to be filed for Tax Periods ending on or after December 31, 2010. 

Section 4.04 Tax Accounting Practices. 

(a) General Rule. Except as provided in Section 4.04(b), with respect to any Tax Return that SpinCo has the obligation
and right to prepare and file, or cause to be prepared and filed, under Section 4.03, for any Pre-Deconsolidation Period or any Straddle Period (or any taxable period beginning after the Deconsolidation Date to the extent items reported on such
Tax Return might reasonably be expected to affect items reported on any Tax Return for any Pre-Deconsolidation Period or any Straddle Period), such Tax Return shall be prepared in accordance with past practices, accounting methods, elections or
conventions (“Past Practices”) used with respect to the Tax Returns in question (unless there is no reasonable basis for the use of such Past Practices or unless there is no adverse effect to Motorola), and to the extent any items
are not covered by Past Practices (or in the event that there is no reasonable basis for the use of such Past Practices or there is no adverse effect to Motorola), in accordance with reasonable Tax accounting practices selected by SpinCo. Except as
provided in Section 4.04(b), Motorola shall prepare any Tax Return which it has the obligation and right to prepare and file, or cause to be prepared and filed, under Section 4.02, in accordance with reasonable Tax accounting practices
selected by Motorola. 
 (b) Reporting of Transactions. The Tax treatment reported on any Tax Return of the
Transactions shall be consistent with the treatment thereof in the Ruling Requests and the Tax Opinions/Rulings, unless there is no reasonable basis for such Tax treatment. The Tax treatment reported on any Tax Return for which SpinCo is the
Responsible Party shall be consistent with that on any Tax Return filed or to be filed by Motorola or any member of the Motorola Group or caused or to be caused to be filed by Motorola, in each case with respect to periods prior to the Distribution
Date or with respect to Straddle Periods (“Motorola Group Transaction Returns”), unless there is no reasonable basis for such Tax treatment. To the extent there is a Tax treatment relating to the Transactions which is not covered by
the Ruling Requests, the Tax Opinions/Rulings or Motorola Group Transaction Returns, the Companies shall agree on the Tax treatment to be reported on any Tax Return. For this purpose, the Tax treatment shall be determined by the Responsible Company
with respect to such Tax Return and shall be agreed to by the other Company unless either (i) there is no reasonable basis for such Tax treatment, or (ii) such Tax treatment is inconsistent with the Tax treatment contemplated in the Ruling
Requests, the Tax Opinions/Rulings and/or the Motorola Group Transaction Returns. Such Tax Return shall be submitted for review pursuant to Section 4.06(a), and any dispute regarding such proper Tax treatment shall be referred for resolution
pursuant to Section 14, sufficiently in advance of the filing date of such Tax Return (including extensions) to permit timely filing of the Tax Return. 

Section 4.05 Consolidated or Combined Tax Returns. SpinCo will elect and join, and will cause its respective Affiliates to elect
and join, in filing any Motorola State Combined Income Tax Returns and any Joint Returns that Motorola determines are required to be filed or that Motorola chooses to file pursuant to Section 4.02(b). With respect to any SpinCo Separate Returns
relating to any Tax Period (or portion thereof) ending on or prior to the Distribution 
  

 14 

 
Date, SpinCo will elect and join, and will cause its respective Affiliates to elect and join, in filing consolidated, unitary, combined, or other similar joint Tax Returns, to the extent each
entity is eligible to join in such Tax Returns, if Motorola reasonably determines that the filing of such Tax Returns is consistent with past reporting practices, or, in the absence of applicable past practices, will result in the minimization of
the net present value of the aggregate Tax to the entities eligible to join in such Tax Returns. 
 Section 4.06 Right to
Review Tax Returns. 
 (a) General. The Responsible Company with respect to any material Tax Return shall make
such Tax Return and related workpapers available for review by the other Company, if requested, to the extent (i) such Tax Return relates to Taxes for which the requesting party would reasonably be expected to be liable, (ii) such Tax
Return relates to Taxes and the requesting party would reasonably be expected to be liable in whole or in part for any additional Taxes owing as a result of adjustments to the amount of such Taxes reported on such Tax Return, (iii) such Tax
Return relates to Taxes for which the requesting party would reasonably be expected to have a claim for Tax Benefits under this Agreement, or (iv) the requesting party reasonably determines that it must inspect such Tax Return to confirm
compliance with the terms of this Agreement. The Responsible Company shall use its reasonable best efforts to make such Tax Return available for review as required under this paragraph sufficiently in advance of the due date for filing of such Tax
Return to provide the requesting party with a meaningful opportunity to analyze and comment on such Tax Return and shall use its reasonable best efforts to have such Tax Return modified before filing, taking into account the person responsible for
payment of the Tax (if any) reported on such Tax Return and whether the amount of Tax liability with respect to such Tax Return is material. The Companies shall attempt in good faith to resolve any issues arising out of the review of such Tax
Return. For purposes of this section 4.06(a), a Tax Return is “material” if it could reasonably be expected to reflect (A) Tax liability equal to or in excess of $1 million, (B) a credit or credits equal to or in excess of $1
million or (C) a loss or losses equal to or in excess of $3 million. 
 (b) Execution of Returns Prepared by
Other Party. In the case of any Tax Return which is required to be prepared and filed by one Company under this Agreement and which is required by law to be signed by the other Company (or by its authorized representative), the Company which is
legally required to sign such Tax Return shall not be required to sign such Tax Return under this Agreement if there is no reasonable basis for the Tax treatment of any item reported on the Tax Return or the Tax treatment of any item reported on the
Tax Return should, in the opinion of a Tax advisor from a nationally recognized legal, accounting or professional tax services firm, subject the other Company (or its authorized representatives) to material penalties. 

Section 4.07 SpinCo Carrybacks and Claims for Refund. SpinCo hereby agrees that, unless Motorola consents in writing, (i) no
Adjustment Request with respect to any Joint Return (or any Return of Other Taxes described in clause (II) of Section 5.02) shall be filed, and (ii) any available elections to waive the right to claim in any Pre-Deconsolidation Period with
respect to any Joint Return (or any Return of Other Taxes described in clause (II) of Section 5.02) any SpinCo Carryback arising in a Post-Deconsolidation Period shall be made, and no affirmative election shall be made to claim any such SpinCo
Carryback; provided, however, that the parties agree that any such Adjustment Request shall be made with respect to any SpinCo Carryback related to U.S. federal or State Taxes, upon the reasonable request of SpinCo, if such SpinCo

  

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Carryback is necessary to prevent the loss of the federal and/or State Tax Benefit of such SpinCo Carryback (including, but not limited to, an Adjustment Request with respect to a SpinCo
Carryback of a federal or State capital loss arising in a Post-Deconsolidation Period to a Pre-Deconsolidation Period) and such Adjustment Request, based on Motorola’s sole, reasonable determination, will cause no Tax detriment to Motorola, the
Motorola Group or any member of the Motorola Group. Any Adjustment Request which Motorola consents to make under this Section 4.07 shall be prepared and filed by the Responsible Company for the Tax Return to be adjusted. 

Section 4.08 Apportionment of Earnings and Profits and Tax Attributes. Motorola shall in good faith advise SpinCo in
writing of the portion, if any, of any earnings and profits, Tax Attribute, overall foreign loss or other consolidated, combined or unitary attribute which Motorola determines shall be allocated or apportioned to the SpinCo Group under applicable
law. SpinCo and all members of the SpinCo Group shall prepare all Tax Returns in accordance with such written notice. In the event that any temporary or final amendments to Treasury Regulations are promulgated after the date of this Agreement that
provide for any election to apply such regulations retroactively, then any such election shall be made only to the extent that Motorola and SpinCo collectively agree to make such election. As soon as practicable after receipt of a written request
from SpinCo, Motorola shall provide copies of any studies, reports, and workpapers supporting the earnings and profits and other Tax Attributes allocable to SpinCo. Any dispute regarding the apportionment of such earnings and profits or any Tax
Attribute shall be resolved pursuant to the provisions of Section 14 of this Agreement. All Tax Returns that are required to be filed under this Agreement after such resolution shall be filed in accordance with such resolution. In the event of
a subsequent adjustment to the earnings and profits or any Tax Attributes determined by Motorola, Motorola shall promptly notify SpinCo in writing of such adjustment. For the absence of doubt, Motorola shall not be liable to SpinCo or any member of
the SpinCo Group for any failure of any determination under this Section 4.08 to be accurate under applicable law. 

Section 4.09 Certain Section 59(e) Elections. Motorola shall timely make or cause to be timely made an election pursuant to
Section 59(e) of the Code to capitalize and amortize over ten years all the qualified research and experimental expenditures of the Transferred Businesses reflected on the original Motorola Federal Consolidated Income Tax Return for the 2009
tax year and the 2010 tax year. 
 Section 5. Tax Payments. 

Section 5.01 Payment of Taxes with Respect to Motorola Federal Consolidated Income Tax Returns. Motorola shall pay to the
IRS any Tax due with respect to any Motorola Federal Consolidated Income Tax Return (including any Federal Income Tax due from the Motorola Affiliated Group that is required to be paid as a result of an adjustment to a Motorola Federal Consolidated
Income Tax Return). 
  

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 Section 5.02 Payment of Taxes With Respect to Joint Returns (other than a Motorola
Federal Consolidated Income Tax Return) and Certain Returns of Other Taxes. In the case of (I) any Joint Return (other than a Motorola Federal Consolidated Tax Return) and (II) any Return of Other Taxes reflecting both Taxes for which
Motorola is responsible under Section 2 and Taxes for which SpinCo is responsible under Section 2: 
 (a)
Computation and Payment of Tax Due. At least three Business Days prior to any Payment Date for any Tax Return, the Responsible Company shall compute the amount of Tax required to be paid to the applicable Tax Authority (taking into account
the requirements of Section 4.04 relating to consistent accounting practices, as applicable) with respect to such Tax Return on such Payment Date. The Responsible Company shall pay such amount to such Tax Authority on or before such Payment
Date (and provide notice and proof of payment to the other Company). 
 (b) Computation and Payment of Liability With
Respect To Tax Due. Within 30 days following the earlier of (i) the due date (including extensions) for filing any such Tax Return (excluding any Tax Return with respect to payment of estimated Taxes or Taxes due with a request for
extension of time to file) or (ii) the date on which such Tax Return is filed, if Motorola is the Responsible Company, then SpinCo shall pay to Motorola the amount allocable to the SpinCo Group under the provisions of Section 2, and if
SpinCo is the Responsible Company, then Motorola shall pay to SpinCo the amount allocable to the Motorola Group under the provisions of Section 2, in each case, plus interest computed at the Prime Rate on the amount of the payment based on the
number of days from the earlier of (i) the due date of the Tax Return (including extensions) or (ii) the date on which such Tax Return is filed, to the date of payment. 

(c) Adjustments Resulting in Underpayments. In the case of any adjustment pursuant to a Final Determination with respect to
any such Tax Return, the Responsible Company shall pay to the applicable Tax Authority when due any additional Tax due with respect to such Return required to be paid as a result of such adjustment pursuant to a Final Determination. The Responsible
Company shall compute the amount attributable to the SpinCo Group in accordance with Section 2 and SpinCo shall pay to Motorola any amount due Motorola (or Motorola shall pay SpinCo any amount due SpinCo) under Section 2 within 30 days
from the later of (i) the date the additional Tax was paid by the Responsible Company or (ii) the date of receipt of a written notice and demand from the Responsible Company for payment of the amount due, accompanied by evidence of payment
and a statement detailing the Taxes paid and describing in reasonable detail the particulars relating thereto. Any payments required under this Section 5.02(c) shall include interest computed at the Prime Rate based on the number of days from
the date the additional Tax was paid by the Responsible Company to the date of the payment under this Section 5.02(c). 

Section 5.03 Payment of Separate Company Taxes. Each Company shall pay, or shall cause to be paid, to the applicable Tax
Authority when due all Taxes owed by such Company or a member of such Company’s Group with respect to a Separate Return of Income Taxes and with respect to a Separate Return of Other Taxes (provided that Separate Returns of Other Taxes
described in clause (II) of Section 5.02 shall be governed by Section 5.02). 
 Section 5.04 Indemnification
Payments. 
 (a) If any Company (the “Payor”) is required under applicable Tax Law to pay to a Tax
Authority a Tax that another Company (the “Required Party”) is liable for under this Agreement, the Required Party shall reimburse the Payor within 30 days of delivery by the Payor to the Required Party of an invoice for the amount
due, accompanied by evidence of payment and a statement detailing the Taxes paid and describing in reasonable detail the particulars relating thereto. The reimbursement shall include interest on the Tax payment computed at the Prime Rate based on
the number of days from the date of the payment to the Tax Authority to the date of reimbursement under this Section 5.04. 
  

 17 

 (b) All indemnification payments under this Agreement shall be made by Motorola
directly to SpinCo and by SpinCo directly to Motorola; provided, however, that if the Companies mutually agree with respect to any such indemnification payment, any member of the Motorola Group, on the one hand, may make such indemnification
payment to any member of the SpinCo Group, on the other hand, and vice versa. 
 Section 6. Tax Benefits. 

Section 6.01 Tax Benefits. 

(a) Except as set forth below, Motorola shall be entitled to any refund (and any interest thereon received from the applicable Tax
Authority) of Income Taxes and Other Taxes for which Motorola is liable hereunder, SpinCo shall be entitled to any refund (and any interest thereon received from the applicable Tax Authority) of Income Taxes and Other Taxes for which SpinCo is
liable hereunder and a Company receiving a refund to which another Company is entitled hereunder shall pay over such refund to such other Company within 30 days after such refund is received (together with interest computed at the Prime Rate based
on the number of days from the date the refund was received to the date the refund was paid over). 
 (b) If a member of
the SpinCo Group actually realizes in cash any Tax Benefit as a result of an adjustment (other than an adjustment set forth in Schedule 6.01(b), as such Schedule 6.01(b) may be amended by mutual agreement by the Companies prior to the Distribution
Date) pursuant to a Final Determination to any Taxes for which a member of the Motorola Group is liable hereunder (or any Tax Attribute of a member of the Motorola Group) and such Tax Benefit would not have arisen but for such adjustment (determined
on a “with and without” basis), or if a member of the Motorola Group actually realizes in cash any Tax Benefit as a result of an adjustment (other than an adjustment set forth in Schedule 6.01(b), as such Schedule 6.01(b) may be amended by
mutual agreement by the Companies prior to the Distribution Date) pursuant to a Final Determination to any Taxes for which a member of the SpinCo Group is liable hereunder (or any Tax Attribute of a member of the SpinCo Group) and such Tax Benefit
would not have arisen but for such adjustment (determined on a “with and without” basis), SpinCo or Motorola, as the case may be, shall make a payment to either Motorola or SpinCo, as appropriate, within 30 days following such actual
realization of the Tax Benefit, in an amount equal to such Tax Benefit actually realized in cash (including any Tax Benefit actually realized as a result of the payment), plus interest on such amount computed at the Prime Rate based on the number of
days from the date of such actual realization of the Tax Benefit to the date of payment of such amount under this Section 6.01(b). 

(c) No later than 30 days after a Tax Benefit described in Section 6.01(b) is actually realized in cash by a member of the
Motorola Group or a member of the SpinCo Group, Motorola (if a member of the Motorola Group actually realizes such Tax Benefit) or SpinCo (if a member of the SpinCo Group actually realizes such Tax Benefit) shall provide the other Company with a
written calculation of the amount payable to such other Company by Motorola or SpinCo pursuant to this Section 6. In the event that Motorola or SpinCo disagrees with any such calculation described in this Section 6.01(c), Motorola or
SpinCo shall so notify the other 
  

 18 

 
Company in writing within 30 days of receiving the written calculation set forth above in this Section 6.01(c). Motorola and SpinCo shall endeavor in good faith to resolve such disagreement,
and, failing that, the amount payable under this Section 6 shall be determined in accordance with the disagreement resolution provisions of Section 14 as promptly as practicable. 

(d) SpinCo shall be entitled to any refund that is attributable to, and would not have arisen but for, a SpinCo Carryback pursuant
to the proviso set forth in Section 4.07. Any such payment of such refund made by Motorola to SpinCo pursuant to this Section 6.01(d) shall be recalculated in light of any Final Determination (or any other facts that may arise or come to
light after such payment is made, such as a carryback of a Motorola Group Tax Attribute to a Tax Period in respect of which such refund is received) that would affect the amount to which SpinCo is entitled, and an appropriate adjusting payment shall
be made by SpinCo to Motorola such that the aggregate amounts paid pursuant to this Section 6.01(d) equals such recalculated amount (with interest computed at the Prime Rate). 

Section 6.02 Motorola and SpinCo Income Tax Deductions in Respect of Certain Equity Awards and Incentive Compensation.
Solely the member of the Group for which the relevant individual is currently employed or, if such individual is not currently employed by a member of the Group, was most recently employed at the time of the vesting, exercise, disqualifying
disposition, payment or other relevant taxable event, as appropriate, in respect of the equity awards and other incentive compensation described in Article 4 of the Employee Matters Agreement shall be entitled to claim any Income Tax deduction in
respect of such equity awards and other incentive compensation on its respective Tax Return associated with such event. 

Section 7. Tax-Free Status. 

Section 7.01 Tax Opinions/Rulings and Representation Letters. 

(a) Each of SpinCo and Motorola hereby represents and agrees that (A) it will read the Representation Letters prior to the
date submitted and (B) subject to any qualifications therein, all information contained in such Representation Letters that concerns or relates to such Company or any member of its Group will be true, correct and complete. 

(b) SpinCo, Mobility and Motorola acknowledge that the Tax Opinions/Rulings and the Representation Letters have not yet been
obtained or submitted (except that the Section 59(e) Ruling Request has been submitted and the Section 59(e) Ruling has been obtained). SpinCo, Mobility and Motorola shall use their commercially reasonable efforts and shall cooperate in
good faith to finalize the Representation Letters for the Distribution as soon as possible hereafter and to cause the same to be submitted to the Tax Advisors, the IRS or such other governmental authorities as Motorola shall deem necessary or
desirable and shall take such other commercially reasonable actions as may be necessary or desirable to obtain the Tax Opinions/Rulings in order to confirm the Tax-Free Status. 

 

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 Section 7.02 Restrictions on SpinCo and Mobility.  

(a) SpinCo and Mobility agree that they will not take or fail to take, or permit any SpinCo Affiliate or Mobility Affiliate, as
the case may be, to take or fail to take, any action where such action or failure to act would be inconsistent with or cause to be untrue any material, information, covenant or representation in any Representation Letters or Tax Opinions/Rulings.
SpinCo and Mobility agree that they will not take or fail to take, or permit any SpinCo Affiliate or Mobility Affiliate, as the case may be, to take or fail to take, any action which prevents or could reasonably be expected to prevent (A) the
Tax-Free Status, or (B) any transaction contemplated by the Master Separation and Distribution Agreement which is intended by the parties to be tax-free (including, but not limited to, those transactions listed on Schedule 7.02(a), as such
Schedule 7.02(a) may be amended by mutual agreement by the Companies prior to the Distribution Date) from so qualifying, including, in the case of SpinCo, issuing any SpinCo Capital Stock that would prevent the Distribution from qualifying as a
tax-free distribution within the meaning of Section 355 of the Code. 
 (b) Pre-Distribution Period. During
the period from the date hereof until the completion of the Distribution, SpinCo and Mobility shall not take any action (including, in the case of SpinCo, the issuance of SpinCo Capital Stock) or permit any SpinCo Affiliate or Mobility Affiliate
directly or indirectly controlled by SpinCo or Mobility, as the case may be, to take any action if, as a result of taking such action, SpinCo could have a number of shares of SpinCo Capital Stock (computed on a fully diluted basis or otherwise)
issued and outstanding, including by way of the exercise of stock options (whether or not such stock options are currently exercisable) or the issuance of restricted stock, that could cause Motorola to cease to have Tax Control of SpinCo.

 (c) SpinCo agrees that, from the date hereof until the first day after the two-year anniversary of the Distribution
Date, it will (i) maintain its status as a company engaged in the Active Trade or Business for purposes of Section 355(b)(2) of the Code and (ii) not engage in any transaction that would result in it ceasing to be a company engaged in
the Active Trade or Business for purposes of Section 355(b)(2) of the Code, in each case, taking into account Section 355(b)(3) of the Code. 

(d) SpinCo agrees that, from the date hereof until the first day after the two-year anniversary of the Distribution Date, it will
not (i) enter into any Proposed Acquisition Transaction or, to the extent SpinCo has the right to prohibit any Proposed Acquisition Transaction, permit 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 SpinCo’s charter or bylaws or otherwise),
(ii) merge or consolidate with any other Person or liquidate or partially liquidate, (iii) in a single transaction or series of transactions sell or transfer (other than sales or transfers of inventory in the ordinary course of business)
all or substantially all of the assets that were transferred to SpinCo pursuant to the Contribution or to Mobility pursuant to the Asset Contribution Agreement or sell or transfer 60% or more of the gross assets of the Active Trade or Business or
60% or more of the consolidated gross assets of SpinCo and its Affiliates (such percentages to be measured based on fair market value as of the Distribution Date), (iv) redeem or otherwise repurchase (directly or through a SpinCo Affiliate) any
SpinCo 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 

 

 20 

 
amendment of such Revenue Procedure by Revenue Procedure 2003-48), (v) 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 SpinCo Capital Stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock into another class of SpinCo Capital Stock) or (vi) take 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 subparagraph (d)) 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 SpinCo or otherwise jeopardize the Tax-Free Status, unless prior to taking any such action set forth in the foregoing clauses (i) through (vi), (A) SpinCo shall have requested that Motorola obtain a Ruling in
accordance with Section 7.04(b) and (d) of this Agreement to the effect that such transaction will not affect the Tax-Free Status and Motorola shall have received such a Ruling in form and substance satisfactory to Motorola in its sole and
absolute discretion, which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether a Ruling is satisfactory, Motorola may consider, among other factors, the appropriateness of any underlying
assumptions and management’s representations made in connection with such Ruling), or (B) SpinCo shall provide Motorola with an Unqualified Tax Opinion in form and substance satisfactory to Motorola in its sole and absolute discretion,
which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether an opinion is satisfactory, Motorola may consider, among other factors, the appropriateness of any underlying assumptions and
management’s representations if used as a basis for the opinion and Motorola may determine that no opinion would be acceptable to Motorola) or (C) Motorola shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion.

 (e) Certain Issuances of SpinCo Capital Stock. If SpinCo proposes to enter into any Section 7.02(e)
Acquisition Transaction or, to the extent SpinCo has the right to prohibit any Section 7.02(e) Acquisition Transaction, proposes to permit any Section 7.02(e) Acquisition Transaction to occur, in each case, during the period from the date
hereof until the first day after the two-year anniversary of the Distribution Date, SpinCo shall provide Motorola, no later than ten days following the signing of any written agreement with respect to the Section 7.02(e) Acquisition
Transaction, with a written description of such transaction (including the type and amount of SpinCo Capital Stock to be issued in such transaction) and a certificate of the Board of Directors of SpinCo to the effect that the Section 7.02(e)
Acquisition Transaction is not a Proposed Acquisition Transaction or any other transaction to which the requirements of Section 7.02(d) apply (a “Board Certificate”). 

(f) SpinCo and Mobility Internal Restructuring. SpinCo and Mobility shall not engage in, cause or permit any internal
restructuring (including by making or revoking any election under Treasury Regulation Section 301.7701-3) involving SpinCo or Mobility and/or any of their subsidiaries or any contribution, sale or other transfer of any of the assets directly or
indirectly contributed to SpinCo as part of the Contribution or to Mobility pursuant to the Asset Contribution Agreement to SpinCo or Mobility, as the case may be, or any of their subsidiaries (any such action, an “Internal
Restructuring”) during or with respect to any Tax Period (or portion thereof) ending on or prior to the Distribution Date without obtaining the prior written 

 

 21 

 
consent of Motorola (such prior written consent not to be unreasonably withheld). SpinCo or Mobility, as the case may be, shall provide written notice to Motorola describing any Internal
Restructuring proposed to be taken during or with respect to any Tax Period (or portion thereof) beginning after the Distribution Date and ending on or prior to the two-year anniversary of the Distribution Date and shall consult with Motorola
regarding any such proposed actions reasonably in advance of taking any such proposed actions and shall consider in good faith any comments from Motorola relating thereto. 

(g) Distributions by Foreign SpinCo Subsidiaries. Until
January 1st of the calendar year immediately
following the calendar year in which the Distribution occurs, SpinCo shall neither cause nor permit any foreign subsidiary of SpinCo to enter into any transaction or take any action that would be considered under the Code to constitute the
declaration or payment of a dividend (including pursuant to Section 304 of the Code) without obtaining the prior written consent of Motorola (such prior written consent not to be unreasonably withheld). 

Section 7.03 Restrictions on Motorola. Motorola agrees that it will not take or fail to take, or permit any member of the
Motorola Group to take or fail to take, any action where such action or failure to act would be inconsistent with or cause to be untrue any material, information, covenant or representation in any Representation Letters or Tax Opinions/Rulings.
Motorola agrees that it will not take or fail to take, or permit any member of the Motorola Group to take or fail to take, any action which prevents or could reasonably be expected to prevent (A) the Tax-Free Status, or (B) any other
transaction contemplated by the Master Separation and Distribution Agreement which is intended by the parties to be tax-free from so qualifying; provided, however, that this Section 7.03 shall not be construed as obligating Motorola to
consummate the Distribution without the satisfaction or waiver of all conditions set forth in Section 3.3 of the Master Separation and Distribution Agreement nor shall it be construed as preventing Motorola from terminating the Master
Separation and Distribution Agreement pursuant to Section 7.14 thereof. 
 Section 7.04 Procedures Regarding Opinions
and Rulings. 
 (a) If SpinCo notifies Motorola that it desires to take one of the actions described in clauses
(i) through (vi) of Section 7.02(d) (a “Notified Action”), Motorola and SpinCo shall reasonably cooperate to attempt to obtain the Ruling or Unqualified Tax Opinion referred to in Section 7.02(d),
unless Motorola shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion. 
 (b) Rulings or
Unqualified Tax Opinions at SpinCo’s Request. Motorola agrees that at the reasonable request of SpinCo pursuant to Section 7.02(d), Motorola shall cooperate with SpinCo and use its reasonable best efforts to seek to obtain, as
expeditiously as possible, a Ruling from the IRS or an Unqualified Tax Opinion for the purpose of permitting SpinCo to take the Notified Action. Further, in no event shall Motorola be required to file any Ruling Request under this
Section 7.04(b) unless SpinCo represents that (A) it has read the Ruling Request, and (B) all information and representations, if any, relating to any member of the SpinCo Group, contained in the Ruling Request documents are (subject
to any qualifications therein) true, correct and complete. SpinCo shall reimburse Motorola for all reasonable costs and expenses incurred by the Motorola Group in obtaining a Ruling or Unqualified Tax Opinion requested by SpinCo within ten Business
Days after receiving an invoice from Motorola therefor. 
  

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 (c) Rulings or Unqualified Tax Opinions at Motorola’s Request. Motorola
shall have the right to obtain a Ruling or an Unqualified Tax Opinion at any time in its sole and absolute discretion. If Motorola determines to obtain a Ruling or an Unqualified Tax Opinion, SpinCo shall (and shall cause each Affiliate of SpinCo
to) cooperate with Motorola and take any and all actions reasonably requested by Motorola in connection with obtaining the Ruling or Unqualified Tax Opinion (including, without limitation, by making any representation or covenant or providing any
materials or information requested by the IRS or Tax Advisor; provided that SpinCo shall not be required to make (or cause any Affiliate of SpinCo to make) any representation or covenant that is inconsistent with historical facts or as to
future matters or events over which it has no control). Motorola and SpinCo shall each bear its own costs and expenses in obtaining a Ruling or an Unqualified Tax Opinion requested by Motorola. 

(d) SpinCo hereby agrees that Motorola shall have sole and exclusive control over the process of obtaining any Ruling, and that
only Motorola shall apply for a Ruling. In connection with obtaining a Ruling pursuant to Section 7.04(b), (A) Motorola shall keep SpinCo informed in a timely manner of all material actions taken or proposed to be taken by Motorola in
connection therewith; (B) Motorola shall (1) reasonably in advance of the submission of any Ruling Request documents provide SpinCo with a draft copy thereof, (2) reasonably consider SpinCo’s comments on such draft copy, and
(3) provide SpinCo with a final copy; and (C) Motorola shall provide SpinCo with notice reasonably in advance of, and SpinCo shall have the right to attend, any formally scheduled meetings with the IRS (subject to the approval of the IRS)
that relate to such Ruling. Neither SpinCo nor any SpinCo Affiliate directly or indirectly controlled by SpinCo shall seek any guidance from the IRS or any other Tax Authority (whether written, verbal or otherwise) at any time concerning the
Contribution or the Distribution (including the impact of any transaction on the Contribution or the Distribution) or any transaction listed on Schedule 7.02(a). 

Section 7.05 Liability for Tax-Related Losses. 

(a) Notwithstanding anything in this Agreement or the Master Separation and Distribution Agreement to the contrary, subject to
Section 7.05(c), SpinCo shall be responsible for, and shall indemnify and hold harmless Motorola and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of any
Tax-Related Losses that are attributable to or result from any one or more of the following: (A) the acquisition (other than pursuant to the Contribution, as defined in the Master Separation and Distribution Agreement, or the Distribution) of
all or a portion of SpinCo’s stock and/or its or its subsidiaries’ assets by any means whatsoever by any Person, (B) any negotiations, understandings, agreements or arrangements by SpinCo 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, or a series of such transactions or events) that cause the Distribution to be treated as
part of a plan pursuant to which one or more Persons acquire directly or indirectly stock of SpinCo representing a Fifty-Percent or Greater Interest therein, (C) any action or failure to act by SpinCo after the Distribution (including, without
limitation, any amendment to SpinCo’s certificate of incorporation (or other organizational documents), whether through a stockholder vote or otherwise) affecting the voting rights of SpinCo stock (including, without limitation, through the
conversion of one class of SpinCo Capital Stock into another class of SpinCo Capital Stock), (D) any act or failure to act 

 

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by SpinCo or any SpinCo Affiliate described in Section 7.02 (regardless whether such act or failure to act is covered by a Ruling, Unqualified Tax Opinion or waiver described in clause (A),
(B) or (C) of Section 7.02(d), a Board Certificate described in Section 7.02(e) or a consent described in Section 7.02(f) or (g)) or (E) any breach by SpinCo of its agreement and representation set forth in
Section 7.01(a). 
 (b) Notwithstanding anything in this Agreement or the Master Separation and Distribution
Agreement to the contrary, subject to Section 7.05(c), Motorola shall be responsible for, and shall indemnify and hold harmless SpinCo and its Affiliates and each of their respective officers, directors and employees from and against, one
hundred percent (100%) of any Tax-Related Losses that are attributable to, or result from any one or more of the following: (A) the acquisition (other than pursuant to the Contribution, as defined in the Master Separation and Distribution
Agreement, or the Distribution) of all or a portion of Motorola’s stock and/or its assets by any means whatsoever by any Person, (B) any negotiations, agreements or arrangements by Motorola 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, or a series of such transactions or events) that cause the Distribution to be treated as
part of a plan pursuant to which one or more Persons acquire directly or indirectly stock of Motorola representing a Fifty-Percent or Greater Interest therein, (C) any act or failure to act by Motorola or a member of the Motorola Group
described in Section 7.03 or (D) any breach by Motorola of its agreement and representation set forth in Section 7.01(a). 

(c) 

(i) To the extent that any Tax-Related Loss is subject to indemnity under both Sections 7.05(a) and (b), responsibility
for such Tax-Related Loss shall be shared by Motorola and SpinCo according to relative fault. 
 (ii)
Notwithstanding anything in Section 7.05(b) or (c)(i) or any other provision of this Agreement or the Master Separation and Distribution Agreement to the contrary: 

(A) with respect to (I) any Tax-Related Loss resulting from Section 355(e) of the Code (other than as a result
of an acquisition of a Fifty-Percent or Greater Interest in Motorola) and (II) any other Tax-Related Loss resulting (for the absence of doubt, in whole or in part) from an acquisition after the Distribution of any stock or assets of SpinCo (or any
SpinCo Affiliate) by any means whatsoever by any Person or any action or failure to act by SpinCo affecting the voting rights of SpinCo stock, SpinCo shall be responsible for, and shall indemnify and hold harmless Motorola and its Affiliates and
each of their respective officers, directors and employees from and against, one hundred percent (100%) of such Tax-Related Loss; and 

(B) for purposes of calculating the amount and timing of any Tax-Related Loss for which SpinCo is responsible under this
Section 7.05, Tax-Related Losses shall be calculated by assuming that Motorola, the Motorola Affiliated Group and each member of the Motorola Group (I) pay Tax at the highest marginal corporate Tax rates in effect in each relevant taxable
year and (II) have no Tax Attributes in any relevant taxable year. 
  

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 (iii) Notwithstanding anything in Section 7.05(a) or (c)(i) or any
other provision of this Agreement or the Master Separation and Distribution Agreement to the contrary, with respect to (I) any Tax-Related Loss resulting from Section 355(e) of the Code (other than as a result of an acquisition of a
Fifty-Percent or Greater Interest in Spinco) and (II) any other Tax-Related Loss resulting (for the absence of doubt, in whole or in part) from an acquisition after the Distribution of any stock or assets of Motorola (or any Motorola Affiliate) by
any means whatsoever by any Person, Motorola shall be responsible for, and shall indemnify and hold harmless Spinco and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent
(100%) of such Tax-Related Loss. 
 (d) SpinCo shall pay Motorola the amount of any Tax-Related Losses for which
SpinCo is responsible under this Section 7.05: (A) in the case of Tax-Related Losses described in clause (i) of the definition of Tax-Related Losses no later than two Business Days prior to the date Motorola files, or causes to be
filed, the applicable Tax Return for the year of the Contribution or Distribution, as applicable (the “Filing Date”) (provided that if such Tax-Related Losses arise pursuant to a Final Determination described in clause (a),
(b) or (c) of the definition of “Final Determination”, then SpinCo shall pay Motorola no later than two Business Days after the date of such Final Determination with interest calculated at the Prime Rate plus two percent,
compounded semiannually, from the date that is two Business Days prior to the Filing Date through the date of such Final Determination) and (B) in the case of Tax-Related Losses described in clause (ii) or (iii) of the definition of
Tax-Related Losses, no later than two Business Days after the date Motorola pays such Tax-Related Losses. Motorola shall pay SpinCo the amount of any Tax-Related Losses (described in clause (ii) or (iii) of the definition of Tax-Related
Loss) for which Motorola is responsible under this Section 7.05 no later than two Business Days after the date SpinCo pays such Tax-Related Losses. 

Section 8. Assistance and Cooperation. 

Section 8.01 Assistance and Cooperation. 

(a) The Companies shall cooperate (and cause their respective Affiliates to cooperate) with each other and with each other’s
agents, including accounting firms and legal counsel, in connection with Tax matters relating to the Companies and their Affiliates including (i) preparation and filing of Tax Returns, (ii) determining the liability for and amount of any
Taxes due (including estimated Taxes) or the right to and amount of any refund of Taxes, (iii) examinations of Tax Returns, and (iv) any administrative or judicial proceeding in respect of Taxes assessed or proposed to be assessed. Such
cooperation shall include making all information and documents in their possession relating to the other Company and its Affiliates available to such other Company as provided in Section 9. Each of the Companies shall also make available to the
other, as reasonably requested and available, personnel (including officers, directors, employees and agents of the Companies or their respective Affiliates) responsible for preparing, maintaining, and interpreting information and documents relevant
to Taxes, and personnel reasonably required as witnesses or for purposes of providing information or documents in connection with any administrative or judicial proceedings relating to Taxes. In

  

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the event that a member of the Motorola Group, on the one hand, or a member of the SpinCo Group, on the other hand, suffers a Tax detriment as a result of a Transfer Pricing Adjustment, the
Companies shall cooperate pursuant to this Section 8 to seek any competent authority relief that may be available with respect to such Transfer Pricing Adjustment. 

(b) Any information or documents provided under this Section 8 shall be kept confidential by the Company receiving the
information or documents, except as may otherwise be necessary in connection with the filing of Tax Returns or in connection with any administrative or judicial proceedings relating to Taxes. Notwithstanding any other provision of this Agreement or
any other agreement, (i) neither Motorola nor any Motorola Affiliate shall be required to provide SpinCo or any Spinco Affiliate or any other Person access to or copies of any information or procedures (including the proceedings of any Tax
Contest) other than information or procedures that relate solely to SpinCo, the business or assets of SpinCo or any SpinCo Affiliate and (ii) in no event shall Motorola or any Motorola Affiliate be required to provide SpinCo, any SpinCo
Affiliate or any other Person access to or copies of any information if such action could reasonably be expected to result in the waiver of any Privilege. In addition, in the event that Motorola determines that the provision of any information to
SpinCo or any SpinCo Affiliate could be commercially detrimental, violate any law or agreement or waive any Privilege, the parties shall use reasonable best efforts to permit compliance with its obligations under this Section 8 in a manner that
avoids any such harm or consequence. 
 Section 8.02 Income Tax Return Information. SpinCo and Motorola acknowledge that
time is of the essence in relation to any request for information, assistance or cooperation made by Motorola or SpinCo pursuant to Section 8.01 or this Section 8.02. SpinCo and Motorola acknowledge that failure to conform to the deadlines
set forth herein or reasonable deadlines otherwise set by Motorola or SpinCo could cause irreparable harm. 
 (a)
Each Company shall provide to the other Company information and documents relating to its Group required by the other Company to prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be
provided in such form as the Responsible Company reasonably requests and in sufficient time for the Responsible Company to file such Tax Returns on a timely basis. 

(b) At SpinCo’s sole expense, SpinCo shall provide to Motorola the information set forth on Schedule 8.02(b) (as such
Schedule 8.02(b) may be amended by mutual agreement by the Companies prior to the Distribution Date) in accordance with the deadlines set forth on such Schedule, and shall provide such other information reasonably requested in writing by Motorola in
connection with the preparation of Tax Returns in accordance with the reasonable deadlines set forth in such written request. 

(c) At Motorola’s sole expense, Motorola shall provide to SpinCo the information set forth on Schedule 8.02(c) (as such
Schedule 8.02(c) may be amended by mutual agreement by the Companies prior to the Distribution Date) in accordance with the deadlines set forth on such Schedule, and shall provide such other information reasonably requested in writing by SpinCo in
connection with the preparation of Tax Returns in accordance with the reasonable deadlines set forth in such written request. 
  

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 Section 8.03 Reliance by Motorola. If any member of the SpinCo Group supplies
information to a member of the Motorola Group in connection with a Tax liability and an officer of a member of the Motorola Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such information, then
upon the written request of such member of the Motorola Group identifying the information being so relied upon, the chief financial officer of SpinCo (or any officer of SpinCo as designated by the chief financial officer of SpinCo) shall certify in
writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. SpinCo agrees to indemnify and hold harmless each member of the Motorola Group and its directors,
officers and employees from and against any fine, penalty, or other cost or expense of any kind attributable to a member of the SpinCo Group having supplied, pursuant to this Section 8, a member of the Motorola Group with inaccurate or
incomplete information in connection with a Tax liability. 
 Section 8.04 Reliance by SpinCo. If any member of
the Motorola Group supplies information to a member of the SpinCo Group in connection with a Tax liability and an officer of a member of the SpinCo Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of
such information, then upon the written request of such member of the SpinCo Group identifying the information being so relied upon, the chief financial officer of Motorola (or any officer of Motorola as designated by the chief financial officer of
Motorola) shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. Motorola agrees to indemnify and hold harmless each member of the SpinCo Group
and its directors, officers and employees from and against any fine, penalty, or other cost or expense of any kind attributable to a member of the Motorola Group having supplied, pursuant to this Section 8, a member of the SpinCo Group with
inaccurate or incomplete information in connection with a Tax liability. 
 Section 9. Tax Records. 

Section 9.01 Retention of Tax Records. Each Company shall preserve and keep all Tax Records exclusively relating to the
assets and activities of its Group for Pre-Deconsolidation Periods, and Motorola shall preserve and keep all other Tax Records relating to Taxes of the Groups for Pre-Deconsolidation Tax Periods, for so long as the contents thereof may become
material in the administration of any matter under the Code or other applicable Tax Law, but in any event until the later of (i) the expiration of any applicable statutes of limitations, or (ii) seven years after the Deconsolidation Date
(such later date, the “Retention Date”). After the Retention Date, each Company may dispose of such Tax Records upon 90 days’ prior written notice to the other Company. If, prior to the Retention Date, (a) a Company
reasonably determines that any Tax Records which it would otherwise be required to preserve and keep under this Section 9 are no longer material in the administration of any matter under the Code or other applicable Tax Law and the other
Company agrees, then such first Company may dispose of such Tax Records upon 90 days’ prior notice to the other Company. Any notice of an intent to dispose given pursuant to this Section 9.01 shall include a list of the Tax Records to be
disposed of describing in reasonable detail each file, book, or other record accumulation being disposed. The notified Company shall have the opportunity, at its cost and expense, to copy or remove, within such 90-day period, all or any part of such
Tax Records. If, at any time prior to the Retention Date, SpinCo determine to decomission or otherwise discontinue any computer program or information technology system used to access or store any Tax Records, then SpinCo

  

 27 

 
may decomission or discontinue such program or system upon 90 days’ prior notice to Motorola and Motorola shall have the opportunity, at its cost and expense, to copy, within such 90-day
period, all or any part of the underlying data relating to the Tax Records accessed by or stored on such program or system. 

Section 9.02 Access to Tax Records. The Companies and their respective Affiliates shall make available to each other for
inspection and copying during normal business hours upon reasonable notice all Tax Records (and, for the avoidance of doubt, any pertinent underlying data accessed or stored on any computer program or information technology system) in their
possession and shall permit the other Company and its Affiliates, authorized agents and representatives and any representative of a Taxing Authority or other Tax auditor direct access during normal business hours upon reasonable notice to any
computer program or information technology system used to access or store any Tax Records, in each case to the extent reasonably required by the other Company in connection with the preparation of Tax Returns or financial accounting statements,
audits, litigation, or the resolution of items under this Agreement. 
 Section 10. Tax Contests. 

Section 10.01 Notice. Each of the Companies shall provide prompt notice to the other Company of any written communication
from a Tax Authority regarding any pending or threatened Tax audit, assessment or proceeding or other Tax Contest of which it becomes aware related to Taxes for Tax Periods for which it is indemnified by the other Company hereunder. Such notice
shall attach copies of the pertinent portion of any written communication from a Tax Authority and contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any
notice and other documents received from any Tax Authority in respect of any such matters. If an indemnified party has knowledge of an asserted Tax liability with respect to a matter for which it is to be indemnified hereunder and such party fails
to give the indemnifying party prompt notice of such asserted Tax liability and the indemnifying party is entitled under this Agreement to contest the asserted Tax liability, then (i) if the indemnifying party is precluded from contesting the
asserted Tax liability in any forum as a result of the failure to give prompt notice, the indemnifying party shall have no obligation to indemnify the indemnified party for any Taxes arising out of such asserted Tax liability, and (ii) if the
indemnifying party is not precluded from contesting the asserted Tax liability in any forum, but such failure to give prompt notice results in a material monetary detriment to the indemnifying party, then any amount which the indemnifying party is
otherwise required to pay the indemnified party pursuant to this Agreement shall be reduced by the amount of such detriment. 

Section 10.02 Control of Tax Contests. 

(a) Separate Company Taxes. In the case of any Tax Contest with respect to any Separate Return (other than a Separate
Return of Other Taxes described in clause (II) of Section 5.02), the Company having liability for the Tax shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability,
subject to Sections 10.02(f) and (g) below. 
 (b) Motorola Federal Consolidated Income Tax Return. In the
case of any Tax Contest with respect to any Motorola Federal Consolidated Income Tax Return, Motorola shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to
Sections 10.02(f) and (g) below. 
  

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 (c) Motorola State Combined Income Tax Return. In the case of any Tax Contest with
respect to any Motorola State Combined Income Tax Return, Motorola shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to Sections 10.02(f) and (g) below.

 (d) Motorola Foreign Combined Income Tax Return. In the case of any Tax Contest with respect to any
Motorola Foreign Combined Income Tax Return, Motorola shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to Sections 10.02(f) and (g) below. 

(e) Joint Returns and Certain Other Returns. In the case of any Tax Contest with respect to (I) any Joint Return
(other than any Motorola Federal Consolidated Income Tax Return, any Motorola State Combined Income Tax Return or any Motorola Foreign Combined Income Tax Return) or (II) any Return of Other Taxes described in clause (II) of Section 5.02,
(i) Motorola shall control the defense or prosecution of the portion of the Tax Contest directly and exclusively related to any Motorola Adjustment, including settlement of any such Motorola Adjustment and (ii) SpinCo shall control the
defense or prosecution of the portion of the Tax Contest directly and exclusively related to any SpinCo Adjustment, including settlement of any such SpinCo Adjustment, and (iii) the Tax Contest Committee shall control the defense or prosecution
of Joint Adjustments and any and all administrative matters not directly and exclusively related to any Motorola Adjustment or SpinCo Adjustment. The “Tax Contest Committee” shall be comprised of two persons, one person selected by
Motorola (as designated in writing to SpinCo) and one person selected by SpinCo (as designated in writing to Motorola). Each person serving on the Tax Contest Committee shall continue to serve unless and until he or she is replaced by the party
designating such person. Any and all matters to be decided by the Tax Contest Committee shall require the unanimous approval of both persons serving on the committee. In the event the Tax Contest Committee shall be deadlocked on any matter, the
provisions of Section 14 of this Agreement shall apply. 
 (f) Settlement Rights. The Controlling Party shall
have the sole right to contest, litigate, compromise and settle any Tax Contest without obtaining the prior consent of the Non-Controlling Party. Unless waived by the parties in writing, in connection with any potential adjustment in a Tax Contest
as a result of which adjustment the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment (or any payment under Section 6) to the Controlling Party under this Agreement: (i) the Controlling
Party shall keep the Non-Controlling Party informed in a timely manner of all actions taken or proposed to be taken by the Controlling Party with respect to such potential adjustment in such Tax Contest; (ii) the Controlling Party shall provide
the Non-Controlling Party copies of any written materials relating to such potential adjustment in such Tax Contest received from any Tax Authority; (iii) the Controlling Party shall timely provide the Non-Controlling Party with copies of any
correspondence or filings submitted to any Tax Authority or judicial authority in connection with such potential adjustment in such Tax Contest; (iv) the Controlling Party shall consult with the Non-Controlling Party and offer the
Non-Controlling Party a reasonable opportunity to comment before submitting any written materials prepared or furnished in connection with such potential adjustment in such Tax Contest; and (v) the Controlling Party shall defend such Tax

  

 29 

 
Contest diligently and in good faith. The failure of the Controlling Party to take any action specified in the preceding sentence with respect to the Non-Controlling Party shall not relieve the
Non-Controlling Party of any liability and/or obligation which it may have to the Controlling Party under this Agreement except to the extent that the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure
relieve the Non-Controlling Party from any other liability or obligation which it may have to the Controlling Party. In the case of any Tax Contest described in Section 10.02(a), (b), (c) or (d), “Controlling
Party” means the Company entitled to control the Tax Contest under such Section and “Non-Controlling Party” means the other Company. 

(g) Tax Contest Participation. Unless waived by the parties in writing, the Controlling Party shall provide the
Non-Controlling Party with written notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any formally scheduled meetings with Tax Authorities or hearings or proceedings before any judicial authorities in
connection with any potential adjustment in a Tax Contest pursuant to which the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment (or any payment under Section 6) to the Controlling Party
under this Agreement. The failure of the Controlling Party to provide any notice specified in this Section 10.02(g) to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability and/or obligation which it may have to
the Controlling Party under this Agreement except to the extent that the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it
may have to the Controlling Party. 
 (h) Power of Attorney. Each member of the SpinCo Group shall execute and
deliver to Motorola (or such member of the Motorola Group as Motorola shall designate) any power of attorney or other similar document reasonably requested by Motorola (or such designee) in connection with any Tax Contest (as to which Motorola is
the Controlling Party) described in this Section 10. Each member of the Motorola Group shall execute and deliver to SpinCo (or such member of the SpinCo Group as SpinCo shall designate) any power of attorney or other similar document requested
by SpinCo (or such designee) in connection with any Tax Contest (as to which SpinCo is the Controlling Party) described in this Section 10. 

Section 11. Effective Date; Termination of Prior Intercompany Tax Allocation Agreements. This Agreement shall be
effective as of the date hereof. As of the date hereof, (i) all prior intercompany Tax allocation agreements or arrangements shall be terminated, and (ii) amounts due under such agreements as of the date hereof shall be settled as of the
date hereof. Upon such termination and settlement, no further payments by or to Motorola or by or to SpinCo, with respect to such agreements shall be made, and all other rights and obligations resulting from such agreements between the Companies and
their Affiliates shall cease at such time. Any payments pursuant to such agreements shall be disregarded for purposes of computing amounts due under this Agreement; provided that to the extent appropriate, as determined by Motorola, payments made
pursuant to such agreements shall be credited to SpinCo or Motorola, respectively, in computing their respective obligations pursuant to this Agreement, in the event that such payments relate to a Tax liability that is the subject matter of this
Agreement for a Tax Period that is the subject matter of this Agreement. 
  

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 Section 12. Survival of Obligations. The representations, warranties, covenants and
agreements set forth in this Agreement shall be unconditional and absolute and shall remain in effect without limitation as to time. 

Section 13. Treatment of Payments; Tax Gross Up. 

Section 13.01 Treatment of Tax Indemnity and Tax Benefit Payments. In the absence of any change in Tax treatment under the
Code or other applicable Tax Law, 
 (a) any Tax indemnity payments made by a Company under Section 5 shall be
reported for Tax purposes by the payor and the recipient as distributions or capital contributions, as appropriate, occurring immediately before the Deconsolidation (but only to the extent the payment does not relate to a Tax allocated to the payor
in accordance with Section 1552 of the Code or the regulations thereunder or Treasury Regulation Section 1.1502-33(d) (or under corresponding principles of other applicable Tax Laws)) or as payments of an assumed or retained liability, and

 (b) any Tax Benefit payments made by a Company under Section 6, shall be reported for Tax purposes by the payor
and the recipient as distributions or capital contributions, as appropriate, occurring immediately before the Deconsolidation (but only to the extent the payment does not relate to a Tax allocated to the payor in accordance with Section 1552 of
the Code or the regulations thereunder or Treasury Regulation Section 1.1502-33(d) (or under corresponding principles of other applicable Tax Laws)) or as payments of an assumed or retained liability. 

Section 13.02 Tax Gross Up. If notwithstanding the manner in which Tax indemnity payments and Tax Benefit payments were
reported, there is an adjustment to the Tax liability of a Company as a result of its receipt of a payment pursuant to this Agreement, such payment shall be appropriately adjusted so that the amount of such payment, reduced by the amount of all
Income Taxes payable with respect to the receipt thereof (but taking into account all correlative Tax Benefits resulting from the payment of such Income Taxes), shall equal the amount of the payment which the Company receiving such payment would
otherwise be entitled to receive pursuant to this Agreement. 
 Section 13.03 Interest Under This Agreement.
Anything herein to the contrary notwithstanding, to the extent one Company (“Indemnitor”) makes a payment of interest to another Company (“Indemnitee”) under this Agreement with respect
to the period from the date that the Indemnitee made a payment of Tax to a Tax Authority to the date that the Indemnitor reimbursed the Indemnitee for such Tax payment, the interest payment shall be treated as interest expense to the Indemnitor
(deductible to the extent provided by law) and as interest income by the Indemnitee (includible in income to the extent provided by law). The amount of the payment shall not be adjusted under Section 2.02 to take into account any associated Tax
Benefit to the Indemnitor or increase in Tax to the Indemnitee. 
 Section 14. Disagreements. The Companies
mutually desire that friendly collaboration will continue between them. Accordingly, they will try, and they will cause their respective Group members to try, to resolve in an amicable manner all disagreements and misunderstandings connected with
their respective rights and obligations under this 
  

 31 

 
Agreement, including any amendments hereto. In furtherance thereof, in the event of any dispute or disagreement (other than a High-Level Dispute) (a “Tax Advisor
Dispute”) between any member of the Motorola Group and any member of the SpinCo Group as to the interpretation of any provision of this Agreement or the performance of obligations hereunder, the Tax departments of the Companies shall
negotiate in good faith to resolve the Tax Advisor Dispute. If such good faith negotiations do not resolve the Tax Advisor Dispute, then the matter, upon written request of either Company, will be referred for resolution to the Steering Committee,
which will make a good faith effort to resolve the Tax Advisor Dispute pursuant to the procedures set forth in Section 7.3(a) of the Master Separation and Distribution Agreement. If the Steering Committee does not agree to a resolution of a Tax
Advisor Dispute within thirty (30) days after the reference of the Tax Advisor Dispute to it, then the matter will be referred to a Tax Advisor acceptable to each of the Companies. The Tax Advisor may, in its discretion, obtain the services of
any third-party appraiser, accounting firm or consultant that the Tax Advisor deems necessary to assist it in resolving such disagreement. The Tax Advisor shall furnish written notice to the Companies of its resolution of any such Tax Advisor
Dispute as soon as practical, but in any event no later than 45 days after its acceptance of the matter for resolution. Any such resolution by the Tax Advisor will be conclusive and binding on the Companies. Following receipt of the Tax
Advisor’s written notice to the Companies of its resolution of the Tax Advisor Dispute, the Companies shall each take or cause to be taken any action necessary to implement such resolution of the Tax Advisor. In accordance with Section 16,
each Company shall pay its own fees and expenses (including the fees and expenses of its representatives) incurred in connection with the referral of the matter to the Tax Advisor. All fees and expenses of the Tax Advisor in connection with such
referral shall be shared equally by the Companies. Any High-Level Dispute shall be resolved pursuant to the procedures set forth in Section 7.3 of the Master Separation and Distribution Agreement. Nothing in this Section 14 will prevent
either Company from seeking injunctive relief if any delay resulting from the efforts to resolve the Tax Advisor Dispute through the Steering Committee and the Tax Advisor (or any delay resulting from the efforts to resolve any High-Level Dispute
through the procedures set forth in Section 7.3 of the Master Separation and Distribution Agreement) could result in serious and irreparable injury to either Company. Notwithstanding anything to the contrary in this Agreement, the Master
Separation and Distribution Agreement or any Ancillary Agreement, Motorola and SpinCo are the only members of their respective Group entitled to commence a dispute resolution procedure under this Agreement, and each of Motorola and SpinCo will cause
its respective Group members not to commence any dispute resolution procedure other than through such party as provided in this Section 14. 

Section 15. Late Payments. Any amount owed by one party to another party under this Agreement which is not paid when due shall
bear interest at the Prime Rate plus two percent, compounded semiannually, from the due date of the payment to the date paid. To the extent interest required to be paid under this Section 15 duplicates interest required to be paid under any
other provision of this Agreement, interest shall be computed at the higher of the interest rate provided under this Section 15 or the interest rate provided under such other provision. 

 

 32 

 Section 16. Expenses. Except as otherwise provided in this Agreement,
each party and its Affiliates shall bear their own expenses incurred in connection with preparation of Tax Returns, Tax Contests, and other matters related to Taxes under the provisions of this Agreement. 

Section 17. General Provisions. 

Section 17.01 Addresses and Notices. Each party giving any notice required or permitted under this Agreement will give the
notice in writing and use one of the following methods of delivery to the party to be notified, at the address set forth below or another address of which the sending party has been notified in accordance with this Section 17.01:
(a) personal delivery; (b) facsimile or telecopy transmission with a reasonable method of confirming transmission; (c) commercial overnight courier with a reasonable method of confirming delivery; or (d) pre-paid, United States
of America certified or registered mail, return receipt requested. Notice to a party is effective for purposes of this Agreement only if given as provided in this Section 17.01 and shall be deemed given on the date that the intended addressee
actually receives the notice. 
  

			
	If to Motorola:	  	with a copy to:
		
	Motorola, Inc.	  	Motorola, Inc.
	1303 East Algonquin Road	  	1303 East Algonquin Road
	Schaumburg, Illinois 60196	  	Schaumburg, Illinois 60196
	Attention: Director, Taxes	  	Attention: Chief Financial Officer
	Facsimile: 847-576-0903	  	Facsimile: 847-576-1402
		
	If to SpinCo or Mobility:	  	with a copy to:
		
	Motorola Mobility, Inc.	  	Motorola Mobility, Inc.
	600 North U.S. 45	  	600 North U.S. 45
	Libertyville, Illinois 60048	  	Libertyville, Illinois 60048
	Attention: Director, Taxes	  	Attention: Chief Financial Officer
	Facsimile:	  	Facsimile: 847-523-0438

 A party may change the address
for receiving notices under this Agreement by providing written notice of the change of address to the other parties. 

Section 17.02 Binding Effect. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their
successors and assigns. 
 Section 17.03 Waiver. The parties may waive a provision of this Agreement only by a
writing signed by the party intended to be bound by the waiver. A party is not prevented from enforcing any right, remedy or condition in the party’s favor because of any failure or delay in exercising any right or remedy or in requiring
satisfaction of any condition, except to the extent that the party specifically waives the same in writing. A written waiver given for one matter or occasion is effective only in that instance and only for the purpose stated. A waiver once given is
not to be construed as a waiver for any other matter or occasion. Any enumeration of a party’s rights and remedies in this Agreement is not intended to be exclusive, and a party’s rights and remedies are intended to be cumulative to the
extent permitted by law and include any rights and remedies authorized in law or in equity. 
  

 33 

 Section 17.04 Severability. If any provision of this Agreement is determined
to be invalid, illegal or unenforceable, the remaining provisions of this Agreement remain in full force, if the essential terms and conditions of this Agreement for each party remain valid, binding and enforceable. 

Section 17.05 Authority. Each of the parties represents to the other that (a) it has the corporate or other requisite
power and authority to execute, deliver and perform this Agreement, (b) the execution, delivery and performance of this Agreement have been duly authorized by all necessary corporate or other action, (c) it has duly and validly executed
and delivered this Agreement, and (d) 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 17.06 Further Action. The
parties shall execute and deliver all documents, provide all information, and take or refrain from taking action as may be necessary or appropriate to achieve the purposes of this Agreement, including the execution and delivery to the other parties
and their Affiliates and representatives of such powers of attorney or other authorizing documentation as is reasonably necessary or appropriate in connection with Tax Contests (or portions thereof) under the control of such other parties in
accordance with Section 10. 
 Section 17.07 Integration. This Agreement, together with each of the exhibits
and schedules appended hereto, constitutes the final agreement between the parties, and is the complete and exclusive statement of the parties’ agreement on the matters contained herein. All prior and contemporaneous negotiations and agreements
between the parties with respect to the matters contained herein are superseded by this Agreement, as applicable. In the event of any inconsistency between this Agreement and the Master Separation and Distribution Agreement, or any other agreements
relating to the transactions contemplated by the Master Separation and Distribution Agreement, with respect to matters addressed herein, the provisions of this Agreement shall control. 

Section 17.08 Construction. The language in all parts of this Agreement shall in all cases be construed according to its
fair meaning and shall not be strictly construed for or against any party. The captions, titles and headings included in this Agreement are for convenience only, and do not affect this Agreement’s construction or interpretation. Unless
otherwise indicated, all “Section” references in this Agreement are to sections of this Agreement. 
 Section
17.09 No Double Recovery. No provision of this Agreement shall be construed to provide an indemnity or other recovery for any costs, damages, or other amounts for which the damaged party has been fully compensated under any other
provision of this Agreement or under any other agreement or action at law or equity. Unless expressly required in this Agreement, a party shall not be required to exhaust all remedies available under other agreements or at law or equity before
recovering under the remedies provided in this Agreement. 
  

 34 

 Section 17.10 Counterparts. The parties may execute this Agreement in multiple
counterparts, each of which constitutes an original as against the party that signed it, and all of which together constitute one agreement. This Agreement is effective upon delivery of one executed counterpart from each party to the other party.
The signatures of the parties need not appear on the same counterpart. The delivery of signed counterparts by facsimile or email transmission that includes a copy of the sending party’s signature is as effective as signing and delivering the
counterpart in person. 
 Section 17.11 Governing Law. The internal laws of the State of Delaware (without
reference to its principles of conflicts of law) govern the construction, interpretation and other matters arising out of or in connection with this Agreement and each of the exhibits and schedules hereto and thereto (whether arising in contract,
tort, equity or otherwise). 
 Section 17.12 Jurisdiction. If any dispute arises out of or in connection with this
Agreement, except as expressly contemplated by another provision of this Agreement, the parties irrevocably (and the parties will cause each other member of their respective Group to irrevocably) (a) consent and submit to the exclusive
jurisdiction of federal and state courts located in Delaware, (b) waive any objection to that choice of forum based on venue or to the effect that the forum is not convenient, and (c) WAIVE TO THE FULLEST EXTENT PERMITTED BY LAW ANY RIGHT
TO TRIAL OR ADJUDICATION BY JURY. 
 Section 17.13 Amendment. Except as otherwise expressly provided herein with
respect to the Schedules hereto, the parties may amend this Agreement only by a written agreement signed by each party to be bound by the amendment and that identifies itself as an amendment to this Agreement. 

Section 17.14 SpinCo Subsidiaries. If, at any time, SpinCo acquires or creates one or more subsidiaries that are includable
in the SpinCo Group, they shall be subject to this Agreement and all references to the SpinCo Group herein shall thereafter include a reference to such subsidiaries. 

Section 17.15 Successors. This Agreement shall be binding on and inure to the benefit of any successor by merger,
acquisition of assets, or otherwise, to any of the parties hereto (including but not limited to any successor of Motorola, SpinCo or Mobility succeeding to the Tax attributes of either under Section 381 of the Code), to the same extent as if
such successor had been an original party to this Agreement. 
 Section 17.16 Injunctions. The parties acknowledge
that irreparable damage would occur in the event that any of the provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The parties hereto shall be entitled to an injunction or injunctions
to prevent breaches of the provisions of this Agreement and to enforce specifically the terms and provisions hereof in any court having jurisdiction, such remedy being in addition to any other remedy to which they may be entitled at law or in
equity. 
  

 35 

 IN WITNESS WHEREOF, each party has caused this Agreement to be executed on its behalf by a
duly authorized officer on the date first set forth above. 
  

									
	“Motorola”	 		 	“SpinCo”
	MOTOROLA, INC., a Delaware corporation	 		 	MOTOROLA SPINCO HOLDINGS CORPORATION, a Delaware corporation
					
	By:	 	/s/ Gregory Q. Brown	 		 	By:	 	/s/ Sanjay K. Jha
	Name:	 	Gregory Q. Brown	 		 	Name:	 	Sanjay K. Jha
	Title:	 	Co-Chief Executive Officer	 		 	Title:	 	Chief Executive Officer and President

  

			
	“Mobility”
	MOTOROLA MOBILITY, INC., a Delaware corporation
		
	By:	 	/s/ Sanjay K. Jha
	Name:	 	Sanjay K. Jha
	Title:	 	Chief Executive Officer and President

[Signature Page to Tax Sharing Agreement]Dan Moloney Offer Letter

 EXHIBIT 10.9 

< Motorola Letterhead > 

July 15, 2010 
 BY ELECTRONIC MAIL 

 Mr. Dan Moloney 
 Chief
Executive Officer 
 Technitrol, Inc. 

Dear Dan: 
 On behalf of Motorola, Inc. (the
“Company”), I am pleased to offer you the position of Executive Vice President, President, Mobility, reporting to the Chief Executive Officer, Mobile Devices and Home Business on the terms and conditions set forth in this letter agreement
(the “Agreement”). 
  

	 	•	 	 You will be paid an annual base salary at an initial rate of $650,000, paid in accordance with the Company’s payroll practices as in effect
from time to time, but in no event less frequently than monthly. 

  

	 	•	 	 You will be eligible to receive an annual bonus with an initial target amount of 100% of Eligible Earnings, with actual payout based upon the
achievement of performance targets to be established by the Company. Payout to you of any such annual bonus will be at such time as bonuses are paid to similarly situated employees generally. You must be employed on the date of payment in order to
be paid under this program. 

  

	 	•	 	 On the first standard equity issuance date of the month following your employment start date, you will receive a long-term incentive award consisting
of 600,000 restricted stock units (“RSUs”) corresponding to shares of the Company’s common stock (“Company Common Stock”). The RSUs shall vest in three equal annual installments on each of the first, second and third
anniversaries of your employment start date, subject to your continued employment through each such date. Except as specifically provided herein, the terms and conditions of the RSUs shall be subject to the terms and conditions of the Company’s
Omnibus Incentive Plan of 2006 (the “Omnibus Plan”) and the Company’s standard form of award agreement thereunder. 

  

	 	•	 	 In addition, on the first standard equity issuance date of the month following your employment start date, you will receive a long-term incentive award
consisting of 1,200,000 options to purchase Company Common Stock (“Stock Options”) with an exercise price per share equal to the Fair Market Value (as defined in the Omnibus Plan) on the date of grant. The Stock Options shall vest and
become exercisable in three equal annual installments on each of the first, second and third anniversaries of your employment start date, subject to your continued employment through each such date. Except as specifically provided herein, the terms
and conditions of the Stock Options shall be subject to the terms and conditions of the Omnibus Plan and the Company’s standard form of award agreement and Stock Option Consideration Agreement thereunder. 

 

	 	•	 	 Subject to and upon the consummation of the Company’s previously announced plan to create two independent publicly traded companies (the
“Separation Event”), one of which would consist of the Company’s Mobile Devices and Home Unit (“SpinCo”), you agree that all of your outstanding 

 
 Corporate Offices 

1303 E. Algonquin Road, Schaumburg, IL 60196 (847) 576-5000 

	 	 
equity awards that relate to Company Common Stock will be adjusted to take into account the Separation Event in the manner determined by the Company. In addition, you will be granted equity
compensation awards in SpinCo in the amount of $6.5 million if the Separation Event occurs by June 30, 2011 in such form and on such terms and conditions as equity grants are made to similarly situated employees of the Company generally
at such time. 

  

	 	•	 	 Within 30 days of your employment start date, the Company will provide you with a lump-sum cash payment of $162,500 and, subject to your
continued employment with the Company (or, if applicable, SpinCo) through the six-month anniversary of your employment start date, you shall be paid an additional lump-sum cash payment equal to $162,500. You shall forfeit and repay to the
Company (or, if the Separation Event has occurred, SpinCo) any amounts paid to you pursuant to this paragraph if, within 12 months following any such payment, you are terminated for “cause” (as defined in the Company’s Executive
Severance Plan) or terminate your employment on your own initiative for any reason. 

  

	 	•	 	 You will also be eligible for participation in the Company’s employee benefit programs provided to similarly situated employees of the Company
generally and, after a Separation Event, in lieu of such benefits, you will be eligible for participation in SpinCo’s employee benefit programs provided to similarly situated employees of SpinCo generally. 

 

	 	•	 	 Prior to a Separation Event, you shall be eligible to participate in the Company’s Executive Severance Plan. For the avoidance of doubt,
(1) if your employment is terminated by the Company without “cause” before the first anniversary of your employment date, you will be eligible for a total cash severance allowance of 18 months’ base salary plus other benefits
under the Executive Severance Plan (or after the Separation Event, a SpinCo executive severance plan); (2) if your employment is terminated by the Company without “cause” on or after the first anniversary of your employment date, you
will be eligible for a total cash severance allowance of 12 months’ base salary plus other benefits under the Executive Severance Plan (or after the Separation Event, a SpinCo executive severance plan); and (3) in no event will you be
eligible for benefits under the Executive Severance Plan as a result of your ceasing to be an employee of the Company as of and following the Separation Event. 

 

	 	•	 	 You are subject to the stock ownership and all other policies and procedures of the Company applicable to similarly situated employees of the Company
generally and, after a Separation Event, in lieu of such policies and procedures, you will be subject to the policies and procedures of SpinCo applicable to similarly situated employees of SpinCo generally. 

Please understand that if you accept this offer, your employment will be at-will, meaning that you or the Company may terminate the employment
relationship at any time. Nothing in this offer letter constitutes a guarantee of employment for a definite period of time. 
 You hereby
represent and warrant to the Company that you are not party to any contract, understanding, agreement or policy, whether or not written, with your current employer (or any other previous employer) or otherwise, that would be breached by your
entering into, or performing services under, this Agreement. 
 This Agreement shall inure to the benefit of and be binding upon the Company and
its successors and assigns. For the avoidance of doubt, the Company may unilaterally assign this Agreement to its affiliates including without limitation SpinCo and, following any such assignment or succession, any reference herein to the
“Company” shall refer to such successor or assign. 
 Please note that our employment offer is contingent upon your meeting background
check selection criteria. This background check may include employment and education verification along with a criminal records check. The criminal check may take up to ninety (90) days to complete; however, you may be permitted to work during
this period. Your employment is contingent upon your ability to present the documentation required by the Immigration Reform and Control Act of 1986. 
  

 2 

 Dan, we are anxious to formalize your acceptance of our offer. If these terms are acceptable, please sign
below and return to me or Scott Crum at your earliest opportunity. If you have any questions, please feel free to contact me at (847) 576-6800 or Scott Crum at (914) 672-0938. 

 

	
	Sincerely,
	
	 
	 Michele A. Carlin
 Senior
Vice President,
 Human Resources

Your signature below indicates that you have read and agree to the provisions of this offer. 

 

	
	
	/s/ DANIEL M. MOLONEY
	Dan Moloney
	
	DANIEL M. MOLONEY
	Print Name

 July 30, 2010 

Date 
  

 3

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