Document:

EX-10.2

 Exhibit 10.2 

TAX MATTERS AGREEMENT 

BY AND BETWEEN 
 DELPHI
AUTOMOTIVE PLC 
 AND 

DELPHI TECHNOLOGIES PLC 

DATED AS OF [ 🌑 ], 2017 

 TABLE OF CONTENTS 

 

					
	 	  	Page	 
	 Section 1. Definition of Terms
	  	 	1	 
		
	 Section 2. Allocation of Tax Liabilities and
Tax-Related Losses
	  	 	10	 
	 Section 2.01 General Rule
	  	 	10	 
	 Section 2.02 General Allocation Principles
	  	 	10	 
	 Section 2.03 Allocation Conventions
	  	 	11	 
		
	 Section 3. Preparation and Filing of Tax Returns
	  	 	11	 
	 Section 3.01 Aptiv Separate Returns and Joint Returns
	  	 	11	 
	 Section 3.02 Delphi Technologies Separate Returns
	  	 	12	 
	 Section 3.03 Tax Reporting Practices
	  	 	12	 
	 Section 3.04 Protective Section 336(e) Election.
	  	 	12	 
	 Section 3.05 Delphi Technologies Carrybacks and Claims for Refund
	  	 	13	 
	 Section 3.06 Apportionment of Tax Attributes
	  	 	14	 
	 Section 3.07 UK Group Relief
	  	 	15	 
	 Section 3.08 Equity Compensation
	  	 	15	 
		
	 Section 4. Tax Payments
	  	 	15	 
	 Section 4.01 Taxes Shown on Tax Returns
	  	 	15	 
	 Section 4.02 Adjustments Resulting in Underpayments
	  	 	16	 
	 Section 4.03 Indemnification Payments.
	  	 	16	 
		
	 Section 5. Tax Benefits
	  	 	16	 
	 Section 5.01 Tax Refunds
	  	 	16	 
	 Section 5.02 Other Tax Benefits
	  	 	17	 
		
	 Section 6. Intended Tax Treatment
	  	 	17	 
	 Section 6.01 Restrictions on Members of the Delphi Technologies Group
	  	 	17	 
	 Section 6.02 Restrictions on Members of the Aptiv Group.
	  	 	19	 
	 Section 6.03 Procedures Regarding Opinions and Rulings
	  	 	20	 
	 Section 6.04 Liability for Specified Separation Taxes and
Tax-Related Losses
	  	 	20	 
		
	 Section 7. Assistance and Cooperation
	  	 	21	 
	 Section 7.01 Assistance and Cooperation
	  	 	21	 
	 Section 7.02 Tax Return Information
	  	 	22	 
	 Section 7.03 Reliance by Aptiv
	  	 	22	 
	 Section 7.04 Reliance by Delphi Technologies
	  	 	22	 
	 Section 7.05 Other Separation Taxes
	  	 	23	 
		
	 Section 8. Tax Records
	  	 	23	 
	 Section 8.01 Retention of Tax Records
	  	 	23	 
	 Section 8.02 Access to Tax Records
	  	 	23	 
	 Section 8.03 Preservation of Privilege
	  	 	24	 
		
	 Section 9. Tax Contests
	  	 	24	 
	 Section 9.01 Notice
	  	 	24	 
	 Section 9.02 Control of Tax Contests
	  	 	24	 

  
 i 

					
	 Section 10. Survival of Obligations
	  	 	26	 
		
	 Section 11. Tax Treatment of Interest
	  	 	26	 
		
	 Section 12. Gross-Up of Indemnification
Payments
	  	 	27	 
		
	 Section 13. Dispute Resolution
	  	 	27	 
		
	 Section 14. General Provisions
	  	 	27	 
	 Section 14.01 Entire Agreement; Construction; Corporate Power
	  	 	27	 
	 Section 14.02 Other Agreements
	  	 	28	 
	 Section 14.03 Governing Law
	  	 	28	 
	 Section 14.04 Construction
	  	 	28	 
	 Section 14.05 Performance
	  	 	28	 
	 Section 14.06 Payment Terms
	  	 	28	 
	 Section 14.07 No Admission of Liability
	  	 	29	 

  
 ii 

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT (this “Agreement”) is entered into effective as of
[ 🌑 ], by and between Delphi Automotive PLC, a public limited company formed under the laws of Jersey (“Aptiv”) and Delphi Technologies PLC, a public limited company formed
under the laws of Jersey and wholly owned subsidiary of Aptiv (“Delphi Technologies”). Aptiv and Delphi Technologies are each a “Party” and are sometimes referred to herein collectively as the
“Parties.” Capitalized terms used herein and not otherwise defined shall have the respective meanings assigned to them in Section 1 of this Agreement. 

RECITALS 
 WHEREAS,
Aptiv, acting together with its Subsidiaries, currently conducts the Aptiv Business and the Delphi Technologies Business; 
 WHEREAS,
Aptiv and Delphi Technologies have entered into a Separation and Distribution Agreement, dated as of [ 🌑 ] (the “Separation Agreement”) pursuant to which the Separation
will be consummated; 
 WHEREAS, the Parties intend that (i) the Distribution will qualify as a distribution under
Section 355(a) of the Internal Revenue Code of 1986, as amended (the “Code”) and (ii) the Internal Distribution will qualify for tax-free treatment under Sections 368(a)(1)(D)
and 355 of the Code; and 
 WHEREAS, Aptiv and Delphi Technologies desire to set forth their agreement on the rights and obligations
of Aptiv and Delphi Technologies and the members of the Aptiv Group and the Delphi Technologies Group, respectively, with respect to (A) the administration and allocation of federal, state, local, and foreign Taxes incurred in Tax Periods
beginning prior to the Distribution Date, (B) Taxes resulting from the Distribution and transactions effected in connection with the Distribution and (C) various other Tax matters. 

NOW, THEREFORE, in consideration of the foregoing and the mutual agreements, provisions and covenants contained in this
Agreement, 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: 
 “Active Trade or
Business” means (i) with respect to the Delphi Technologies SAG, the active conduct (as defined in Section 355(b)(2) of the Code and the Treasury Regulations thereunder) of the US Powertrain Business as conducted immediately
prior to the Distribution by the Delphi Technologies SAG, and (ii) with respect to the Internal SpinCo SAG, the active conduct (as defined in Section 355(b)(2) of the Code and the Treasury Regulations thereunder) of the US Powertrain
Business as conducted immediately prior to the Internal Distribution by the Internal SpinCo SAG. 
 “Adjusted Grossed-Up Basis” has the meaning set forth in Section 3.04(b) of this Agreement. 

  
 1 

 “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 (i) any amended Tax Return claiming adjustment to the Taxes as reported on the Tax Return or, if applicable, as
previously adjusted, (ii) any claim for equitable recoupment or other offset, and (iii) any claim for refund or credit of Taxes previously paid. 

“Affiliate” has the meaning set forth in the Separation Agreement. 

“Aggregate Deemed Asset Disposition Price” has the meaning set forth in Section 3.04(b) of this Agreement. 

“Agreement” means this Tax Matters Agreement. 

“Ancillary Agreement” has the meaning set forth in the Separation Agreement; provided, however, that for
purposes of this Agreement, this Agreement shall not constitute an Ancillary Agreement. 
 “Aptiv” has the meaning
set forth in the preamble to this Agreement. 
 “Aptiv Business” has the meaning set forth in the Separation
Agreement. 
 “Aptiv Equity Compensation Award” has the meaning set forth in the Employee Matters Agreement. 

“Aptiv Group” has the meaning set forth in the Separation Agreement. 

“Aptiv Separate Return” means any Tax Return of or including any member of the Aptiv Group (including any
consolidated, combined or unitary return) that does not include any member of the Delphi Technologies Group. 
 “Aptiv
Stock” has the meaning set forth in the Separation Agreement. 
 “Aptiv Disqualifying Act” means, with
respect to any Specified Separation Taxes, (a) any act, or failure or omission to act, by any member of the Aptiv Group following the Distribution that results in any Party (or any of its Affiliates) being liable for such Specified Separation
Taxes pursuant to a Final Determination, (b) the direct or indirect acquisition of all or a portion of the shares of Internal Distributing (or any transaction or series of related transactions that is deemed to be such an acquisition for
purposes of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder) by any means whatsoever by any Person, including pursuant to an issuance of shares by Internal Distributing or Aptiv, (c) any event (or series of
events) involving Capital Stock of Aptiv or any assets of any member of the Aptiv Group or (d) any failure to be true, inaccuracy in, or breach of any of the representations or statements contained in the Representation Letters. 

“Assets” has the meaning set forth in the Separation Agreement. 

“Business Day” has the meaning set forth in the Separation Agreement. 

  
 2 

 “Capital Stock” means all classes or series of capital stock of a
corporation, including (i) common stock, (ii) all options, warrants and other rights to acquire such capital stock and (iii) all instruments properly treated as stock in such corporation for U.S. federal Income Tax purposes. 

“Closing of the Books Method” means the apportionment of items between portions of a Tax Period based on a closing of
the books and records on the close of the Distribution Date (in the event that the Distribution Date is not the last day of the Tax Period, as if the Distribution Date were the last day of the Tax Period), subject to adjustment for items accrued on
the Distribution Date that are properly allocable to the Tax Period following the Distribution, as jointly determined by Aptiv and Delphi Technologies; provided that any items not susceptible to such apportionment shall be apportioned on the
basis of elapsed days during the relevant portion of the Tax Period. 
 “Code” has the meaning set forth in the
recitals to this Agreement. 
 “Controlling Party” has the meaning set forth in Section 9.02(c) of this
Agreement. 
 “Delphi Technologies” has the meaning provided in the preamble to this Agreement. 

“Delphi Technologies Business” has the meaning set forth in the Separation Agreement. 

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

“Delphi Technologies Disqualifying Act” means, with respect to any Specified Separation Taxes, following the
Distribution, (a) any act, or failure or omission to act, including, without limitation, the breach of any covenant contained herein, by any member of the Delphi Technologies Group that results in any Party (or any of its Affiliates) being
liable for such Specified Separation Taxes pursuant to a Final Determination, regardless of whether such act or failure to act is covered by a Ruling or Unqualified Tax Opinion, (b) the direct or indirect acquisition of all or a portion of the
shares of Internal SpinCo (or any transaction or series of related transactions that is deemed to be such an acquisition for purposes of Section 355(e) of the Code and the Treasury Regulations promulgated thereunder) by any means whatsoever by
any Person, including pursuant to an issuance of shares by Internal SpinCo or Delphi Technologies or (c) any event (or series of events) involving Capital Stock of Delphi Technologies or any assets of any member of the Delphi Technologies
Group. 
 “Delphi Technologies Equity Awards” means options, share appreciation rights, restricted shares,
share units or other compensatory rights with respect to Delphi Technologies Stock. 
 “Delphi Technologies Equity Compensation
Award” has the meaning set forth in the Employee Matters Agreement. 
 “Delphi Technologies Group” has
the meaning set forth in the Separation Agreement. 

  
 3 

 “Delphi Technologies SAG” means the separate affiliated group of Delphi
Technologies, within the meaning of Section 355(b)(3)(B) of the Code. 
 “Delphi Technologies Separate Return”
means any Tax Return of or including any member of the Delphi Technologies Group (including any consolidated, combined or unitary return) that does not include any member of the Aptiv Group. 

“Delphi Technologies Stock” has the meaning set forth in the Separation Agreement. 

“Dispute” has the meaning set forth in the Separation Agreement. 

“Distribution” means the issuance of ordinary shares of Delphi Technologies to holders of Aptiv ordinary shares on the
Record Date on a pro rata basis. 
 “Distribution Date” has the meaning set forth in the Separation Agreement. 

“Effective Time” has the meaning set forth in the Separation Agreement. 

“Employee Matters Agreement” has the meaning set forth in the Separation Agreement. 

“Final Allocation” has the meaning set forth in Section 3.06(b) of this Agreement. 

“Final Determination” means the final resolution of liability for any Tax, which resolution may be for a specific
issue or adjustment or for any Tax Period, (i) 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 Tax Period (as the case may be); (ii) by a decision, judgment,
decree, or other order by a court of competent jurisdiction, which has become final and unappealable; (iii) by a closing agreement 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; (iv) by any allowance of a refund or credit in respect of an overpayment of a 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 Tax; (v) by a final settlement resulting from a treaty-based competent authority determination; or (vi) by any other final disposition, including by reason of the expiration of the applicable
statute of limitations, the execution of a pre-filing agreement with the IRS or other Tax Authority, or by mutual agreement of the Parties. 

“Governmental Authority” has the meaning set forth in the Separation Agreement. 

“Group” means (a) with respect to Aptiv, the Aptiv Group, and (b) with respect to Delphi Technologies, the
Delphi Technologies Group, as the context requires. 

  
 4 

 “Income Tax” means all U.S. federal, state, local and foreign income,
franchise or similar Taxes imposed on (or measured by) net income or net profits, and any interest, penalties, additions to Tax or additional amounts in respect of the foregoing. 

“Intended Tax Treatment” means the qualification of (i) the Distribution as a distribution under
Section 355(a) of the Code, (ii) the Internal Distribution for tax-free treatment under Sections 368(a)(1)(D) and 355 of the Code and (iii) the IP Transfer as a transaction to which
Section 367(d) of the Code applies. 
 “Internal Distributing” means Delphi Corporation, a Delaware
corporation. 
 “Internal Distribution” means the distribution by Internal Distributing of its shares in Internal
SpinCo to Internal Distributing’s shareholder in connection with the Separation. 
 “Internal SpinCo” means
Delphi Powertrain Systems, LLC, a Delaware limited liability company. 
 “Internal SpinCo SAG” means the separate
affiliated group of Internal SpinCo, within the meaning of Section 355(b)(3)(B) of the Code. 
 “IP Transfer”
means, collectively, any transfers of intellectual property from the United States (or a United States entity) to Barbados (or a Barbados entity) to facilitate, or otherwise in connection with, the Separation. 

“IRS” means the U.S. Internal Revenue Service or any successor agency. 

“Joint Return” means any Tax Return that includes, by election or otherwise, one or more members of the Aptiv Group
together with one or more members of the Delphi Technologies Group. 
 “Law” has the meaning set forth in the
Separation Agreement. 
 “Liabilities” has the meaning set forth in the Separation Agreement. 

“Loss” has the meaning set forth in Section 5.02 of this Agreement. 

“Non-Controlling Party” has the meaning set forth in
Section 9.02(c) of this Agreement. 
 “Notified Action” shall have the meaning set forth in
Section 6.03(a) of this Agreement. 
 “Other Separation Taxes” means any Taxes imposed on the Aptiv
Group or the Delphi Technologies Group in connection with the transactions comprising the Separation, other than Specified Separation Taxes. 

“Parties” and “Party” have the meaning set forth in the preamble to this Agreement. 

“Past Practices” has the meaning set forth in Section 3.03(a) of this Agreement. 

  
 5 

 “Payment Date” means, with respect to a Tax Return, (A) the due date
for any required installment of estimated Taxes, (B) the due date (determined without regard to extensions) for filing such Tax Return, or (C) the date such Tax Return is filed, as the case may be. 

“Payor” has the meaning set forth in Section 4.03(a) 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 Authority 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-Distribution Period” means any Tax Period beginning after the Distribution Date and, in the case
of any Straddle Period, the portion of such Tax Period beginning on the day after the Distribution Date. 
 “Pre-Distribution Period” means any Tax Period ending on or before the Distribution Date and, in the case of any Straddle Period, the portion of such Straddle Period ending on and including the
Distribution Date. 
 “Prime Rate” has the meaning set forth in the Separation Agreement. 

“Prior Group” means any group that filed or was required to file (or will file or be required to file) a Tax Return,
for a Tax Period or portion thereof ending at the close of the Distribution Date, on an affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) that includes at least
one member of the Delphi Technologies Group. 
 “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 Regulations § 1.355-7, or any other regulations promulgated thereunder, to enter into a transaction or
series of transactions), whether such transaction is supported by Delphi Technologies management or shareholders, is a hostile acquisition, or otherwise, as a result of which any Person or any group of related Persons would directly or indirectly,
including through an acquisition of Capital Stock of Delphi Technologies, acquire, or have the right to acquire, a number of shares of Capital Stock of Internal SpinCo that would, when combined with any other direct or indirect changes in ownership
of Capital Stock of Internal SpinCo pertinent for purposes of Section 355(e) of the Code, comprise forty percent (40%) or more of (i) the value of all outstanding shares of stock of Internal 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 (ii) the total combined voting power of all outstanding shares of voting shares of Internal 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 (i) the adoption by Internal SpinCo or Delphi Technologies of a shareholder rights
plan, (ii) issuances 

  
 6 

 
by Internal SpinCo or Delphi Technologies 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 Regulations § 1.355-7(d), including such issuances net of exercise price and/or tax withholding (provided, however, that any
sale of such stock in connection with a net exercise or tax withholding is not exempt under this clause (ii) unless it satisfies the requirements of Safe Harbor VII of Treasury Regulations §
1.355-7(d)) or (iii) acquisitions that satisfy Safe Harbor VII of Treasury Regulations § 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 shall be treated as an indirect acquisition of shares by the non-exchanging
shareholders. For purposes of this definition, each reference to Internal SpinCo shall include a reference to any entity treated as a successor thereto. 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 or official IRS guidance with respect thereto shall be
incorporated in this definition and its interpretation. 
 “Proposed Allocation” shall have the meaning set forth in
Section 3.06(b) of this Agreement. 
 “Protective Section 336(e)
Election” has the meaning set forth in Section 3.04(a) of this Agreement. 
 “Record Date”
has the meaning set forth in the Separation Agreement. 
 “Representation Letters” means the statements of facts and
representations, officer’s certificates, representation letters and any other materials delivered or deliverable by Aptiv, and any of its Affiliates, in connection with the rendering by Tax Advisors of the Tax Opinions. 

“Required Party” has the meaning set forth in Section 4.03(a) of this Agreement. 

“Responsible Party” means, with respect to any Tax Return, the Party having responsibility for preparing and filing
such Tax Return under this Agreement. 
 “Retention Date” has the meaning set forth in Section 8.01 of
this Agreement. 
 “Ruling” has the meaning set forth in Section 6.01(b) of this Agreement. 

“Section 336(e) Allocation Statement” has the meaning set forth in
Section 3.04(b) of this Agreement. 
 “Section 336(e) Tax Benefit
Percentage” means, with respect to any Specified Separation Taxes and Tax-Related Losses related to the Internal Distribution, the percentage equal to one hundred percent (100%) minus the
percentage of such Specified Separation Taxes and Tax-Related Losses related to the Internal Distribution for which Aptiv is entitled to indemnification under this Agreement. 

“Separation” means, collectively, all of the transactions undertaken to separate the Delphi Technologies Business from
the Aptiv Business in connection with the Distribution. 

  
 7 

 “Separation Agreement” has the meaning set forth in the recitals to this
Agreement. 
 “Shared Contract” has the meaning set forth in the Separation Agreement. 

“Specified Separation Taxes” means any and all Taxes incurred by the Aptiv Group or the Delphi Technologies Group as a
result of the failure of the Intended Tax Treatment. 
 “Straddle Period” means any Tax Period that begins before
and ends after the Distribution Date. 
 “Subsidiary” has the meaning set forth in the Separation Agreement. 

“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, value added, stamp, excise, severance, occupation, service, sales, use, license, lease, transfer, import, export, escheat,
alternative minimum, universal service fund, 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 Authority or political subdivision thereof, and any interest,
penalty, additions to tax or additional amounts in respect of the foregoing. 
 “Tax Advisor” means a Tax counsel or
accountant, in each case of recognized national standing. 
 “Tax Attribute” means a net operating loss, net capital
loss, unused investment credit, unused foreign Tax credit (including credits of a foreign company under Section 902 of the Code), excess charitable contribution, general business credit, research and development credit, earnings and profits,
basis, or any other Tax Item that could reduce a Tax or create a Tax Benefit. 
 “Tax Authority” means, with respect
to any Tax, the Governmental Authority 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 item that causes reduction in otherwise required liability for Taxes.

 “Tax Contest” means an audit, review, examination, contest, litigation, investigation 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 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 Authority or political subdivision thereof relating to any Tax. 

“Tax Opinions” means any opinions of Tax Advisors deliverable to Aptiv in connection with the Internal Distribution
and the Distribution. 

  
 8 

 “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 (i) Tax Returns,
(ii) Tax Return workpapers, (iii) documentation relating to any Tax Contests, and (iv) 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) maintained or required to be maintained under the Code or other applicable Tax Laws or under any record retention agreement with any Tax Authority, in each case filed or required to be filed with respect to or
otherwise relating to Taxes. 
 “Tax-Related Losses” means, with respect to
any Specified Separation Taxes, (i) all accounting, legal and other professional fees, and court costs incurred in connection with such Specified Separation Taxes, as well as any other out-of-pocket costs incurred in connection with such Specified Separation Taxes; and (ii) all costs, expenses and damages associated with shareholder litigation or controversies and any amount paid by
Aptiv (or any Aptiv Affiliate) or Delphi Technologies (or any Delphi Technologies Affiliate) in respect of the liability of shareholders, whether paid to shareholders or to the IRS or any other Tax Authority. 

“Tax 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 filed or required to be filed under the Code or other Tax Law with respect to Taxes, including any attachments, exhibits, or other materials submitted with any of the foregoing,
and including any amendments or supplements to any of the foregoing. 
 “Third Party” means any Person other than
the Parties or any of their respective Subsidiaries. 
 “Treasury Regulations” means the regulations promulgated
from time to time under the Code as in effect for the relevant Tax Period. 
 “UK Group Relief” means (i) group
relief capable of being surrendered or claimed pursuant to Part 5 of the UK Corporation Tax Act 2010, or (ii) the notional transfer of an asset or reallocation of a gain or loss pursuant to section 171A or section 179A of the UK Taxation of
Chargeable Gains Act 1992 and the notional reallocation of a gain pursuant to section 792 of the UK Corporation Tax Act 2009. 

“Unqualified Tax Opinion” means an unqualified “will” opinion of a Tax Advisor, which Tax Advisor is
reasonably acceptable to Aptiv, on which Aptiv may rely to the effect that a transaction will not adversely affect the Intended Tax Treatment. Any such opinion must assume that the Distribution, the Internal Distribution and the IP Transfer would
have qualified for the Intended Tax Treatment if the transaction in question did not occur. 
 “US Powertrain
Business” means the portion of the Delphi Technologies Business conducted within the United States. 

“Valuations” means the valuations and methodologies prepared for Aptiv to facilitate, or otherwise in connection with,
the Separation and the carrying values reflected on Delphi Technologies’ opening balance sheet following the Distribution. 

  
 9 

 Section 2. Allocation of Tax Liabilities and
Tax-Related Losses. 
 Section 2.01 General Rule. 

(a) Aptiv Liability. Except with respect to Taxes and Tax-Related Losses described in
Section 2.01(b) of this Agreement, Aptiv shall be liable for, and shall indemnify and hold harmless the Delphi Technologies Group from and against any liability for: 

(i) Taxes that are allocated to Aptiv under this Section 2; 

(ii) any Tax resulting from a breach of any of Aptiv’s covenants in this Agreement, the Separation Agreement or any
Ancillary Agreement; 
 (iii) Specified Separation Taxes and Tax-Related Losses that
are allocated to Aptiv under Section 6.04(a) of this Agreement; 
 (iv) Other Separation Taxes; and 

(v) Taxes imposed on Delphi Technologies or any member of the Delphi Technologies Group pursuant to the provisions of Treasury
Regulations § 1.1502-6 (or similar provisions of state, local, or foreign Tax Law) as a result of any such member being or having been a member of a Prior Group. 

(b) Delphi Technologies Liability. Delphi Technologies shall be liable for, and shall indemnify and hold harmless the Aptiv Group from
and against any liability for: 
 (i) Taxes which are allocated to Delphi Technologies under this Section 2; 

(ii) any Tax resulting from a breach of any of Delphi Technologies’ covenants in this Agreement, the Separation Agreement
or any Ancillary Agreement; and 
 (iii) any Specified Separation Taxes and
Tax-Related Losses that are allocated to Delphi Technologies under Section 6.04(a) of this Agreement. 

(c) In furtherance of Section 2.01(a)(iv) and the allocation of Other Separation Taxes to Aptiv, both Parties understand that the
transactions comprising the Separation will trigger the Other Separation Taxes (the amount of which has not been definitively quantified yet) and Delphi Technologies hereby agrees that, in lieu of any responsibility for such Taxes, it will, as part
of the Separation, pay Aptiv $180 million and, in exchange, Aptiv will assume all responsibility for the Other Separation Taxes and Delphi Technologies will have no liability therefor and is hereby released from any claim or liability in respect of
the Other Separation Taxes. 
 Section 2.02 General Allocation Principles. Except as otherwise provided in
this Section 2 or in Section 6.04(a) of this Agreement, all Taxes shall be allocated as follows: 
 (a) Allocation
of Taxes for Joint Returns. Aptiv shall be responsible for all Taxes reported, or required to be reported, on any Joint Return that any member of the Aptiv Group files or is required to file under the Code or other applicable Tax Law;
provided, however, that to the extent any such Joint Return includes any Tax Item attributable to any member of the Delphi Technologies Group or to the Delphi Technologies Business for any Post-Distribution Period, Delphi Technologies shall
be responsible for all Taxes attributable to such Tax Items, computed in a manner reasonably determined by Aptiv. 

  
 10 

 (b) Allocation of Taxes for Separate Returns. 

(i) Aptiv shall be responsible for all Taxes reported, or required to be reported, on an Aptiv Separate Return. 

(ii) Delphi Technologies shall be responsible for all Taxes reported, or required to be reported, on a Delphi Technologies
Separate Return. 
 (c) Taxes Not Reported on Tax Returns. 

(i) Aptiv shall be responsible for any Tax attributable to any member of the Aptiv Group or to the Aptiv Business that is not
required to be reported on a Tax Return. 
 (ii) Delphi Technologies shall be responsible for any Tax attributable to any
member of the Delphi Technologies Group or to the Delphi Technologies Business that is not required to be reported on a Tax Return. 

Section 2.03 Allocation Conventions. 

(a) All Taxes allocated pursuant to Section 2.02 of this Agreement shall be allocated in accordance with the Closing of the
Books Method; provided, however, that if applicable Tax Law does not permit a Delphi Technologies Group member to close its Tax Period on the Distribution Date, the Tax attributable to the operations of the members of the Delphi
Technologies Group for any Pre-Distribution Period shall be the Tax computed using the Closing of the Books Method. 

(b) Any Tax Item of Delphi Technologies or any member of the Delphi Technologies Group arising from a transaction engaged in outside of
the ordinary course of business on the Distribution Date after the Effective Time shall be properly allocable to Delphi Technologies and any such transaction by or with respect to Delphi Technologies or any member of the Delphi Technologies Group
occurring after the Effective Time shall be treated for all Tax purposes (to the extent permitted by applicable Tax Law) as occurring at the beginning of the day following the Distribution Date in accordance with the principles of Treasury
Regulation § 1.1502-76(b) or any similar provisions of state, local or foreign Law. 

Section 3. Preparation and Filing of Tax Returns. 

Section 3.01 Aptiv Separate Returns and Joint Returns. 

(a) Aptiv shall prepare and file, or cause to be prepared and filed, all Aptiv Separate Returns and Joint Returns, and each member of
the Delphi Technologies Group to which any such Joint Return relates shall execute and file such consents, elections and other documents as Aptiv may determine, after consulting with Delphi Technologies in good faith, are required or appropriate, or
otherwise requested by Aptiv in connection with the filing of such Joint Return. Delphi Technologies will elect and join, and will cause its respective Affiliates to elect and join, in filing any Joint Returns that Aptiv determines are required to
be filed or that Aptiv elects to file, in each case pursuant to this Section 3.01(a). 

  
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 (b) The Parties and their respective Affiliates shall elect to close the Tax Period of
each Delphi Technologies Group member on the Distribution Date, to the extent permitted by applicable Tax Law. 

Section 3.02 Delphi Technologies Separate Returns. Delphi Technologies shall prepare and file (or cause to be
prepared and filed) all Delphi Technologies Separate Returns. 
 Section 3.03 Tax Reporting Practices. 

(a) General Rule. Except as provided in Section 3.03(b) of this Agreement, Aptiv shall prepare any Straddle Period Joint
Return in accordance with past practices, permissible accounting methods, elections or conventions (“Past Practices”) used by the members of the Aptiv Group and the members of the Delphi Technologies Group prior to the
Distribution Date with respect to such Tax Return, and to the extent any items, methods or positions are not covered by Past Practices, then Aptiv shall prepare such Tax Return in accordance with reasonable Tax accounting practices selected by
Aptiv. With respect to any Tax Return that Delphi Technologies has the obligation and right to prepare, or cause to be prepared, under this Section 3, to the extent such Tax Return could affect Aptiv, such Tax Return shall be prepared in
accordance with Past Practices used by the members of the Aptiv Group and the members of the Delphi Technologies Group prior to the Distribution Date with respect to such Tax Return, and to the extent any items, methods or positions are not covered
by Past Practices, such Tax Return shall be prepared in accordance with reasonable Tax accounting practices selected by Delphi Technologies. 

(b) Consistency with Intended Tax Treatment. The Parties shall prepare all Tax Returns consistent with (i) the Intended Tax
Treatment and (ii) the Valuations unless, in each case, and then only to the extent, an alternative position is required pursuant to a Final Determination. 

(c) Shared Contracts. Each of Delphi Technologies and Aptiv shall, and shall cause the members of its Group to, (i) treat for all
Tax purposes the portion of each Shared Contract inuring to its respective businesses as Assets owned by, and/or Liabilities of, as applicable, such Party, or its Subsidiaries, as applicable, not later than the Effective Time, and (ii) neither
report nor take any Tax position (on a Tax Return or otherwise) inconsistent with such treatment (unless required by applicable Law). 

Section 3.04 Protective Section 336(e) Election. 

(a) General. The Parties hereby agree to make a timely protective election under Section 336(e) of the Code and Treasury
Regulations § 1.336-2(j) (and any similar provision of applicable state or local Tax Law) for each applicable member of the Aptiv Group and Delphi Technologies Group with respect to the Internal
Distribution (the “Protective Section 336(e) Election”) in accordance with Treasury Regulations § 1.336-2(h). For the avoidance of doubt,
(i) this Section 3.04(a) is intended to constitute a written, binding agreement to make the Protective Section 336(e) Election within the meaning of Treasury Regulations §
1.336-2(h)(1)(i), and (ii) it is intended that the Protective Section 336(e) Election will have no effect unless, pursuant to a Final Determination, the Internal Distribution is treated as a
“qualified stock disposition” within the meaning of Treasury Regulations § 1.336-1(b)(6). 

  
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 (b) Cooperation and Reporting. Aptiv and Delphi Technologies shall cooperate in making the
Protective Section 336(e) Election, including filing any statements, amending any Tax Returns or undertaking such other actions reasonably necessary to carry out the Protective Section 336(e) Election. Aptiv and Delphi Technologies shall
jointly determine the “Aggregate Deemed Asset Disposition Price” and the “Adjusted Grossed-Up Basis” (each as defined under applicable Treasury Regulations) and
the allocation of such Aggregate Deemed Asset Disposition Price and Adjusted Grossed-Up Basis among the disposition date assets of Internal SpinCo and its Subsidiaries, each in accordance with the applicable
provisions of Section 336(e) of the Code and applicable Treasury Regulations (the “Section 336(e) Allocation Statement”). To the extent the Protective Section 336(e) Election becomes
effective, each Party agrees not to take any position (and to cause each of its Affiliates not to take any position) that is inconsistent with the Protective Section 336(e) Election, including the Section 336(e) Allocation Statement, on
any Tax Return, in connection with any Tax Contest or for any other Tax purposes (in each case, excluding any position taken for financial accounting purposes), except as may be required by a Final Determination. 

(c) Tax Benefit Payment by Delphi Technologies. In the event that the Internal Distribution fails to qualify for the Intended Tax
Treatment and Aptiv is not entitled to indemnification for one hundred percent (100%) of any Specified Separation Taxes and Tax-Related Losses relating to the Internal Distribution arising from such failure,
Aptiv shall be entitled to quarterly payments from Delphi Technologies equal to the Section 336(e) Tax Benefit Percentage of the actual Tax savings if, as and when realized by the Delphi Technologies Group arising from the step up in Tax basis
(including, for the avoidance of doubt, any such step up attributable to payments made pursuant to this Section 3.04(c)) resulting from the Protective Section 336(e) Election, determined on a “with and without” basis
(treating any deductions or amortization attributable to the step up in Tax basis resulting from the Protective 336(e) Election, or any other recovery of such step up, as the last items claimed for any taxable year, including after the utilization
of any available net operating loss carryforwards); provided, however, that such payments: (i) shall be reduced by all reasonable costs incurred by any member of the Delphi Technologies Group to amend any Tax Returns or other
governmental filings related to such Protective Section 336(e) Election; and (ii) shall not exceed the amount of any Specified Separation Taxes and Tax-Related Losses relating to the Internal
Distribution incurred by the Aptiv Group (not taking into account this Section 3.04(c)) as a result of such failure for which Aptiv is not entitled to indemnification under this Agreement. 

Section 3.05 Delphi Technologies Carrybacks and Claims for Refund. 

(a) Delphi Technologies hereby agrees that, unless Aptiv consents in writing (which consent may not be unreasonably withheld,
conditioned, or delayed) or as required by Law, (i) no member of the Delphi Technologies Group (nor its successors) shall file any Adjustment Request with respect to any Tax Return that could affect any Joint Return or any other Tax Return
reflecting Taxes that are allocated to Aptiv under Section 2 and (ii) any available elections to waive the right to claim any Delphi Technologies Carryback in any Joint Return or any other Tax Return reflecting Taxes that are
allocated to Aptiv under Section 2 shall be made, 

  
 13 

 
and no affirmative election shall be made to claim any such Delphi Technologies Carryback. In the event that Delphi Technologies (or the appropriate member of the Delphi Technologies Group) is
prohibited by applicable Law from waiving or otherwise forgoing a Delphi Technologies Carryback or Aptiv consents to a Delphi Technologies Carryback (which consent may not be unreasonably withheld, conditioned, or delayed), Aptiv shall cooperate
with Delphi Technologies, at Delphi Technologies’ expense, in seeking from the appropriate Tax Authority such Tax Benefit as reasonably would result from such Delphi Technologies Carryback, to the extent that such Tax Benefit is directly
attributable to such Delphi Technologies Carryback, and shall pay over to Delphi Technologies the amount of such Tax Benefit within ten (10) days after such Tax Benefit is recognized by the Aptiv Group; provided, however, that
Delphi Technologies shall indemnify and hold the members of the Aptiv Group harmless from and against any and all collateral Tax consequences resulting from or caused by any such Delphi Technologies Carryback, including, without limitation, the loss
or postponement of any benefit from the use of Tax Attributes generated by a member of the Aptiv Group if (i) such Tax Attributes expire unused, but would have been utilized but for such Delphi Technologies Carryback, or (ii) the use of
such Tax Attributes is postponed to a later Tax Period than the Tax Period in which such Tax Attributes would have been used but for such Delphi Technologies Carryback. 

(b) Aptiv hereby agrees that, unless Delphi Technologies consents in writing (which consent may not be unreasonably withheld,
conditioned, or delayed) or as required by Law, no member of the Aptiv Group shall file any Adjustment Request with respect to any Delphi Technologies Separate Return. 

Section 3.06 Apportionment of Tax Attributes. 

(a) Tax Attributes arising in a Pre-Distribution Period will be allocated to (and the benefits
and burdens of such Tax Attributes will inure to) the members of the Aptiv Group and the members of the Delphi Technologies Group in accordance with the Code, Treasury Regulations, and any other applicable Tax Law, and, in the absence of controlling
legal authority or unless otherwise provided under this Agreement, including pursuant to Section 3.07, Tax Attributes shall be allocated to the legal entity that created such Tax Attributes. 

(b) Except as provided in Section 3.07, on or before the first anniversary of the Distribution Date, Aptiv shall deliver to
Delphi Technologies its determination in writing of the portion, if any, of any earnings and profits, Tax Attributes, overall foreign loss or other affiliated, consolidated, combined, unitary, fiscal unity or other group basis Tax Attribute which is
allocated or apportioned to the members of the Delphi Technologies Group under applicable Tax Law and this Agreement (“Proposed Allocation”). Delphi Technologies shall have sixty (60) days to review the
Proposed Allocation and provide Aptiv any comments with respect thereto. Aptiv shall accept any such comments that are reasonable, and such resulting determination will become final (“Final Allocation”). All members of the
Aptiv Group and Delphi Technologies Group shall prepare all Tax Returns in accordance the Final Allocation. In the event of an adjustment to the earnings and profits, any Tax Attributes, overall foreign loss or other affiliated, consolidated,
combined, unitary, fiscal unity or other group basis attribute, Aptiv shall promptly notify Delphi Technologies in writing of such adjustment. For the avoidance of doubt, Aptiv shall not be liable to any member of the Delphi Technologies Group for
any failure of any determination under this Section 3.06(b) to be accurate under applicable Tax Law; provided such determination was made in good faith. 

  
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 (c) Except as otherwise provided herein, to the extent that the amount of any Tax
Attribute is later reduced or increased by a Tax Authority or Tax Proceeding, such reduction or increase shall be allocated to the Party to which such Tax Attribute was allocated pursuant to Section 3.06(a) of this Agreement, as agreed
by the Parties. 
 Section 3.07 UK Group Relief. 

(a) Aptiv shall determine the amounts for purposes of UK Group Relief available to be surrendered (i) by any member of the Aptiv
Group to any member of the Delphi Technologies Group, or (ii) by any member of the Delphi Technologies Group to any member of the Aptiv Group, as the case may be. 

(b) The Parties shall make, or shall cause to be made, such elections and shall take such other actions that are necessary or
appropriate to give effect to the surrender of any amounts referred to in Section 3.07(a) to the extent permitted under applicable Law, and to ensure that such surrenders are allowed in full by HM Revenue & Customs. 

(c) In consideration of such surrenders as are referred to in Section 3.07(a)(i), Delphi Technologies shall procure that the
relevant member of the Delphi Technologies Group shall pay to the relevant member of the Aptiv Group such amount of UK corporation Tax as is saved by the relevant member of the Delphi Technologies Group (including where UK corporation Tax previously
paid has been refunded) as a result of the relevant surrender, such amount to be paid no later than the time which such UK corporation Tax saved would otherwise have been paid to a Tax Authority. 

(d) In consideration of such surrenders as are referred to in Section 3.07(a)(ii), Aptiv shall procure that the relevant
member of the Aptiv Group shall pay to the relevant member of the Delphi Technologies Group such amount of UK corporation Tax as is saved by the relevant member of the Aptiv Group (including where UK corporation Tax previously paid has been
refunded) as a result of the relevant surrender, such amount to be paid no later than the time which such UK corporation Tax saved would otherwise have been paid to a Tax Authority. 

Section 3.08 Equity Compensation. Tax deductions with respect to Aptiv Equity Compensation Awards and Delphi
Technologies Equity Compensation Awards shall be allocated to the members of the Aptiv Group and the members of the Delphi Technologies Group in accordance with the Code, Treasury Regulations, and any other applicable Tax Law. 

Section 4. Tax Payments. 

Section 4.01 Taxes Shown on Tax Returns. Aptiv shall pay (or cause to be paid) to the proper Tax Authority the
Tax shown as due on any Tax Return that a member of the Aptiv Group is responsible for preparing under Section 3 of this Agreement, and Delphi Technologies shall pay (or cause to be paid) to the proper Tax Authority the Tax shown as due
on any Tax Return that a member of the Delphi Technologies Group is responsible for preparing under Section 3 of this Agreement. At least seven (7) Business Days prior to any Payment Date for any Straddle Period Joint Return, Delphi
Technologies shall pay to Aptiv the amount Delphi Technologies is responsible for under the provisions of Section 2 as calculated pursuant to this Agreement. 

  
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 Section 4.02 Adjustments Resulting in Underpayments. In the case
of any adjustment pursuant to a Final Determination with respect to any Tax, the Party to which such Tax is allocated pursuant to this Agreement shall pay to the applicable Tax Authority when due any additional Tax required to be paid as a result of
such adjustment. 
 Section 4.03 Indemnification Payments. 

(a) Except as provided in the last sentence of Section 4.01 or Section 6.04(b) of this Agreement, if any Party
(the “Payor”) is required under applicable Tax Law to pay to a Tax Authority a Tax that another Party (the “Required Party”) is liable for under this Agreement, the Required Party shall reimburse the
Payor within twenty (20) Business 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 Payor’s payment to the Tax Authority to the date of reimbursement by the
Required Party under this Section 4.03. Except as otherwise provided in the following sentence, the Required Party shall also pay to the Payor any reasonable costs and expenses related to the foregoing (including reasonable
attorneys’ fees and expenses) within five (5) days after the Payor’s written demand therefor. If and to the extent any Specified Separation Taxes are determined regarding the failure of the Intended Tax Treatment, the Party allocated
responsibility for Tax-Related Losses associated with such Specified Separation Taxes under Section 2.01 of this Agreement shall pay such Tax-Related Losses
to Aptiv (if such responsible Party is Delphi Technologies) or Delphi Technologies (if such responsible Party is Aptiv) within five (5) days after written demand therefor. 

(b) All indemnification payments under this Agreement shall be made by Aptiv directly to Delphi Technologies and by Delphi Technologies
directly to Aptiv; provided, however, that if the Parties mutually agree for administrative convenience with respect to any such indemnification payment, any member of the Aptiv Group, on the one hand, may make such indemnification
payment to any member of the Delphi Technologies Group, on the other hand, and vice versa. 
 Section 5. Tax
Benefits. 
 Section 5.01 Tax Refunds. Aptiv shall be entitled (subject to the limitations provided in
Section 3.05 of this Agreement) to any refund (and any interest thereon received from the applicable Tax Authority) of Taxes for which Aptiv is liable hereunder, and Delphi Technologies shall be entitled (subject to the limitations
provided in Section 3.05 of this Agreement) to any refund (and any interest thereon received from the applicable Tax Authority) of Taxes for which Delphi Technologies is liable hereunder. A Party receiving a refund to which another Party
is entitled hereunder shall pay over such refund to such other Party within twenty (20) Business 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). 

  
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 Section 5.02 Other Tax Benefits. 

(a) If (i) a member of the Delphi Technologies Group actually realizes any Tax Benefit, other than a Tax Benefit resulting from a
Protective Section 336(e) Election, as a result of any liability, obligation, loss or payment (each, a “Loss”) for which a member of the Aptiv Group is required to indemnify any member of the Delphi Technologies Group
pursuant to this Agreement, the Separation Agreement or any Ancillary Agreement (in each case, without duplication of any amounts payable or taken into account under this Agreement, the Separation Agreement or any Ancillary Agreement), or
(ii) if a member of the Aptiv Group actually realizes any Tax Benefit as a result of any Loss for which a member of the Delphi Technologies Group is required to indemnify any member of the Aptiv Group pursuant to this Agreement, the Separation
Agreement or any Ancillary Agreement (in each case, without duplication of any amounts payable or taken into account under this Agreement, the Separation Agreement or any Ancillary Agreement), and, in each case, such Tax Benefit would not have
arisen but for such adjustment or Loss (determined on a “with and without” basis), Delphi Technologies (in the case of the foregoing clause (i)) or Aptiv (in the case of the foregoing clause (ii)), as the case may be, shall make a payment
to the other Party in an amount equal to the amount of such actually realized Tax Benefit in cash within ten (10) Business Days of actually realizing such Tax Benefit. To the extent that any Tax Benefit (or portion thereof) in respect of which
any amounts were paid over pursuant to the foregoing provisions of this Section 5.02(a) is subsequently disallowed by the applicable Tax Authority, the Party that received such amounts shall promptly repay such amounts (together with any
penalties, interest or other charges imposed by the relevant Tax Authority) to the other Party. 
 (b) No later than ten
(10) Business Days after a Tax Benefit described in Section 5.02(a) is actually realized by a member of the Aptiv Group or a member of the Delphi Technologies Group, Aptiv or Delphi Technologies, as the case may be, shall provide
the other Party with a written calculation of the amount payable to such other Party pursuant to Section 5.02(a). In the event that Aptiv or Delphi Technologies, as the case may be, disagrees with any such calculation described in this
Section 5.02(b), such Party shall so notify the other Party in writing within twenty (20) Business Days of receiving such written calculation. The Parties shall endeavor in good faith to resolve such disagreement, and, failing that,
the amount payable under this Section 5.02 shall be determined in accordance with Section 13 of this Agreement. 

Section 6. Intended Tax Treatment. 

Section 6.01 Restrictions on Members of the Delphi Technologies Group. 

(a) Delphi Technologies will not, and will not permit any other member of the Delphi Technologies Group to, take or fail to take, as
applicable, (i) any action where such action or failure to act would be inconsistent with or cause to be untrue any statement, information, covenant or representation in the Representation Letters or Valuations, (ii) any action which could
reasonably be expected to adversely affect the Intended Tax Treatment or (iii) any position on a Tax Return which could reasonably be expected to adversely affect any member of the Aptiv Group. 

  
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 (b) Delphi Technologies and each other member of the Delphi Technologies Group agrees
that, from the Distribution Date until the first Business Day after the two-year anniversary of the Distribution Date: 

(i) Delphi Technologies will continue and cause to be continued the Active Trade or Business of the Delphi Technologies SAG and
cause Internal SpinCo to continue the Active Trade or Business of the Internal SpinCo SAG; 
 (ii) Delphi Technologies will
not enter into any Proposed Acquisition Transaction or, to the extent Delphi Technologies or any other member of the Delphi Technologies Group 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, (C) approving any Proposed Acquisition Transaction, whether for purposes of Section 203 of the General Corporation Law of the State of Delaware or any similar corporate statute, any
“fair price” or other provision of the charter or bylaws of Delphi Technologies or Internal SpinCo, as applicable, (D) amending its certificate of incorporation to declassify its Board of Directors or approving any such amendment, or
otherwise); 
 (iii) Delphi Technologies will not, nor will it agree to, merge, consolidate or amalgamate with any other
Person, unless, in the case of a merger, consolidation, Delphi Technologies is the survivor of the merger or consolidation; and Internal SpinCo will not, nor will it agree to, merge, consolidate or amalgamate with any other Person, unless, in the
case of a merger, consolidation, Internal SpinCo is the survivor of the merger or consolidation; 
 (iv) Delphi Technologies
will not in a single transaction or series of transactions sell, transfer or otherwise dispose of (including any transaction treated for U.S. federal Income Tax purposes as a sale, transfer or disposition), or permit any other member of the Delphi
Technologies Group to sell, transfer or otherwise dispose of, 30% or more of the gross assets of any Active Trade or Business (such percentage to be measured based on fair market value as of the Distribution Date), in each case other than
(A) sales, transfers or other dispositions of assets in the ordinary course of business, (B) any cash paid to acquire assets from an unrelated Person in an arm’s-length transaction, (C) any
assets transferred to a Person that is disregarded as an entity separate from the transferor for U.S. federal Income Tax purposes, (D) any mandatory or optional repayment (or pre-payment) of any
indebtedness of Delphi Technologies or any member of the Delphi Technologies Group, or (E) any sales, transfers or other dispositions of assets within the Delphi Technologies SAG or the Internal SpinCo SAG; 

  
 18 

 (v) Delphi Technologies will not redeem or otherwise repurchase (directly or
through an Affiliate) any stock, or rights to acquire stock, of Delphi Technologies, except (A) to the extent such repurchases satisfy Section 4.05(1)(b) of Revenue Procedure 96-30 (as in effect
prior to the amendment of such Revenue Procedure by Revenue Procedure 2003-48), (B) to the extent reasonably necessary to pay the total tax liability arising from the vesting of a Delphi Technologies Equity
Award, or (C) through a net exercise of a Delphi Technologies Equity Award; 
 (vi) Delphi Technologies will not amend,
or permit any other member of the Delphi Technologies Group to amend, its certificate of incorporation (or other organizational documents), or take any other action, whether through a shareholder vote or otherwise, affecting the voting rights of the
Capital Stock of Delphi Technologies or Internal SpinCo (including, without limitation, through the conversion of one class of Capital Stock of Delphi Technologies or Internal SpinCo into another class of Capital Stock of Delphi Technologies or
Internal SpinCo); and 
 (vii) Delphi Technologies will not take, or permit any other member of the Delphi Technologies Group
to 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 with the Valuations) which in the aggregate (and taking into
account any other transactions described in this subparagraph (b)) would reasonably be expected to result in a failure to preserve the Intended Tax Treatment; 

unless prior to taking any such action set forth in the foregoing clauses (i) through (vii), (A) Delphi Technologies shall have obtained a ruling
from the IRS (“Ruling”) to the effect that a transaction will not affect the Intended Tax Treatment, and Aptiv shall have received such a Ruling in form and substance satisfactory to Aptiv in its reasonable discretion, which
discretion shall be exercised in good faith solely to preserve the Intended Tax Treatment, (B) Delphi Technologies shall have provided Aptiv with an Unqualified Tax Opinion in form and substance satisfactory to Aptiv in its reasonable
discretion (and in determining whether an opinion is satisfactory, Aptiv may consider, among other factors, the appropriateness of any underlying assumptions and management’s representations if used as a basis for the opinion) or (C) Aptiv
shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion. 
 Section 6.02
Restrictions on Members of the Aptiv Group. Aptiv will not, and will not permit any other member of the Aptiv Group to, take or fail to take, as applicable, any action where such action or failure to act would be inconsistent with
or cause to be untrue any statement, information, covenant or representation in any Representation Letters or Tax Opinions. Aptiv agrees that it will not take or fail to take, or permit any member of the Aptiv Group, as the case may be, to take or
fail to take, any action which could reasonably be expected to adversely affect the Intended Tax Treatment of the Distribution. 

  
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 Section 6.03 Procedures Regarding Opinions and Rulings. 

(a) If Delphi Technologies notifies Aptiv that it desires to take one of the actions described in Section 6.01(b) of this
Agreement (a “Notified Action”), Aptiv shall cooperate with Delphi Technologies and use its commercially reasonable efforts to seek to obtain a Ruling or Unqualified Tax Opinion for the purpose of permitting Delphi
Technologies to take the Notified Action unless Aptiv shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion. If such a Ruling is to be sought, Aptiv shall apply for such ruling and Aptiv and Delphi Technologies shall
jointly control the process of obtaining such Ruling. In no event shall Aptiv be required to file any request for a Ruling under this Section 6.03(a) unless Delphi Technologies represents that (i) it has read such request, and
(ii) all information and representations, if any, relating to any member of the Delphi Technologies Group, contained in such request documents are (subject to any qualifications therein) true, correct and complete. Delphi Technologies shall
reimburse Aptiv for all reasonable costs and expenses incurred by the Aptiv Group in connection with such cooperation within thirty (30) Business Days after receiving an invoice from Aptiv therefor. 

(b) Aptiv shall have the right to obtain a Ruling or tax opinion at any time in its sole and absolute discretion. If Aptiv determines to
obtain a Ruling or tax opinion, Delphi Technologies shall (and shall cause its Affiliates to) cooperate with Aptiv and take any and all actions reasonably requested by Aptiv in connection with obtaining the Ruling or tax opinion (including, without
limitation, by making any reasonable representation or covenant or providing any materials or information requested by the IRS or any Tax Advisor. Aptiv shall reimburse Delphi Technologies for all reasonable costs and expenses incurred by the Delphi
Technologies Group in connection with such cooperation within thirty (30) Business Days after receiving an invoice from Delphi Technologies therefor. 

(c) Following the Effective Time, Delphi Technologies shall not, nor shall Delphi Technologies permit any of its Affiliates to, seek any
guidance from the IRS or any other Tax Authority (whether written, verbal or otherwise) at any time concerning the Separation (including the impact of any transaction on the Intended Tax Treatment) without obtaining Aptiv’s prior written
consent, such consent not to be unreasonably withheld, conditioned or delayed. 
 Section 6.04 Liability for
Specified Separation Taxes and Tax-Related Losses. 
 (a) In the event that
Specified Separation Taxes become due and payable to a Tax Authority pursuant to a Final Determination, then, notwithstanding anything to the contrary in this Agreement: 

(i) if such Specified Separation Taxes are attributable to a Delphi Technologies Disqualifying Act, then Delphi Technologies
shall be responsible for such Specified Separation Taxes and corresponding Tax-Related Losses; 

(ii) if such Specified Separation Taxes are attributable to an Aptiv Disqualifying Act, then Aptiv shall be responsible for
such Specified Separation Taxes and corresponding Tax-Related Losses; and 

  
 20 

 (iii) if such Specified Separation Taxes are attributable to both a Delphi
Technologies Disqualifying Act and an Aptiv Disqualifying Act, or are not attributable to either a Delphi Technologies Disqualifying Act or an Aptiv Disqualifying Act, then responsibility for such Specified Separation Taxes and corresponding Tax-Related Losses shall be shared by Delphi Technologies and Aptiv in proportion to their respective fair market values as of the day after the Distribution Date (determined using the closing Delphi Technologies
Stock and Aptiv Stock prices as of such date). 
 (b) Delphi Technologies shall pay Aptiv the amount of any Specified Separation Taxes
for which Delphi Technologies is responsible under this Section 6.04 as a result of a Final Determination no later than two (2) Business Days after the date such Specified Separation Taxes are determined as a result of a Final
Determination to be due. Notwithstanding the foregoing, Delphi Technologies shall pay Aptiv the amount of any Specified Separation Taxes for which Delphi Technologies is responsible under this Section 6.04 within seven (7) Business
Days of written demand therefor by Aptiv if Aptiv determines that the payment of Specified Separation Taxes earlier than a Final Determination with respect to such Specified Separation Taxes is necessary or prudent to obtain a favorable resolution
of a Tax Contest relating to Specified Separation Taxes. 
 Section 7. Assistance and Cooperation. 

Section 7.01 Assistance and Cooperation. 

(a) The Parties 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 Parties 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 any other Party and its Affiliates reasonably available to such other Party as provided in Section 8 of this Agreement. Each of the Parties shall also
make available to any other Party, as reasonably requested and available, personnel (including officers, directors, employees and agents of the Parties 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. Delphi Technologies
and each other member of the Delphi Technologies Group shall cooperate with Aptiv and take any and all actions reasonably requested by Aptiv in connection with obtaining the Tax Opinions (including, without limitation, by making any new
representation or covenant, confirming any previously made representation or covenant or providing any materials or information requested by any Tax Advisor; provided that neither Delphi Technologies nor any other member of the Delphi Technologies
Group shall be required to make or confirm any representation or covenant that is inconsistent with historical facts or as to future matters or events over which it has no control). 

  
 21 

 (b) Any information or documents provided under this Agreement shall be kept confidential
by the Party 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. In addition, in the event that
Aptiv determines that the provision of any information or documents to Delphi Technologies or any of its Affiliates, or Delphi Technologies determines that the provision of any information or documents to Aptiv or any Aptiv Affiliate, could be
commercially detrimental, violate any Law or agreement or waive any Privilege, the Parties shall use commercially reasonable efforts to permit each other’s compliance with its obligations under this Section 7 in a manner that avoids
any such harm or consequence. 
 Section 7.02 Tax Return Information. Each of Aptiv and Delphi
Technologies, and each member of their respective Groups, acknowledges that time is of the essence in relation to any request for information, assistance or cooperation made pursuant to Section 7.01 of this Agreement or this
Section 7.02. Each of Aptiv and Delphi Technologies, and each member of their respective Groups, acknowledges that failure to conform to the reasonable deadlines set by the Party making such request could cause irreparable harm. Each
Party shall provide to the other Party information and documents relating to its Group reasonably required by the other Party to prepare Tax Returns, including any pro forma returns required by the Responsible Party for purposes of preparing such
Tax Returns. Any information or documents the Responsible Party requires to prepare such Tax Returns shall be provided in such form as the Responsible Party reasonably requests and at or prior to the time reasonably specified by the Responsible
Party so as to enable the Responsible Party to file such Tax Returns on a timely basis. 
 Section 7.03
Reliance by Aptiv. If any member of the Delphi Technologies Group supplies information to a member of the Aptiv Group in connection with a Tax liability and an officer of a member of the Aptiv 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 Aptiv Group identifying the information being so relied upon, the chief financial officer of Delphi Technologies (or
any officer of Delphi Technologies as designated by the chief financial officer of Delphi Technologies) shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is
accurate and complete. Delphi Technologies agrees to indemnify and hold harmless each member of the Aptiv 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 Delphi Technologies Group having supplied, pursuant to this Section 7, a member of the Aptiv Group with inaccurate or incomplete information in connection with a Tax liability. 

Section 7.04 Reliance by Delphi Technologies. If any member of the Aptiv Group supplies information to
a member of the Delphi Technologies Group in connection with a Tax liability and an officer of a member of the Delphi Technologies 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 Delphi Technologies Group identifying the information being so relied upon, the chief financial officer of Aptiv (or any officer of Aptiv as designated by the chief financial officer
of Aptiv) shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. Aptiv agrees to indemnify and hold harmless each member of the Delphi

  
 22 

 
Technologies 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 Aptiv Group having supplied,
pursuant to this Section 7, a member of the Delphi Technologies Group with inaccurate or incomplete information in connection with a Tax liability. 

Section 7.05 Other Separation Taxes. Delphi Technologies shall (and shall cause its Affiliates to) reasonably
cooperate with Aptiv to correct any errors in the chronology or completion of any transactions intended to facilitate, or otherwise effectuated in connection with, the Separation, and take any and all commercially reasonable actions requested by
Aptiv to minimize any Other Separation Taxes. 
 Section 8. Tax Records. 

Section 8.01 Retention of Tax Records. Each of Aptiv and Delphi Technologies shall preserve and keep all Tax
Records exclusively relating to the assets and activities of its Group for Pre-Distribution Periods, and Aptiv shall preserve and keep all other Tax Records relating to Taxes of the Aptiv and Delphi
Technologies Groups for Pre-Distribution Periods, for so long as the contents thereof may be or 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 (7) years after the Distribution Date (such later date, the “Retention Date”). After the Retention Date, each of Aptiv
and Delphi Technologies may dispose of such Tax Records upon sixty (60) Business Days’ prior written notice to the other Party. If, prior to the Retention Date, (a) Aptiv or Delphi Technologies reasonably determines that any Tax
Records which it would otherwise be required to preserve and keep under this Section 8 are no longer material in the administration of any matter under the Code or other applicable Tax Law and the other Party agrees, then such first
Party may dispose of such Tax Records upon sixty (60) Business Days’ prior notice to the other Party. Any notice of an intent to dispose given pursuant to this Section 8.01 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 Parties shall have the opportunity, at their cost and expense, to copy or remove, within such sixty (60) Business Day period, all or
any part of such Tax Records. If, at any time prior to the Retention Date, a Party or any of its Affiliates determines to decommission or otherwise discontinue any computer program or information technology system used to access or store any Tax
Records, then such program or system may be decommissioned or discontinued upon ninety (90) Business Days’ prior notice to the other Party and the other Party shall have the opportunity, at its cost and expense, to copy, within such ninety
(90) Business 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 8.02 Access to Tax Records. The Parties 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 pertaining to (i) in the case of any Tax Return of the Aptiv Group, the portion of such return that relates to Taxes for which the Delphi Technologies Group may be liable pursuant to this Agreement or (ii) in the case of
any Tax Return of the Delphi Technologies Group, the portion of such return that relates to Taxes for which the Aptiv Group may be liable pursuant to 

  
 23 

 
this Agreement, and shall permit the other Party and its Affiliates, authorized agents and representatives and any representative of a Tax Authority or other Tax auditor direct access, at the
cost and expense of the requesting Party, 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 Party in connection with the preparation of Tax Returns or financial accounting statements, audits, litigation, or the resolution of items under this Agreement. 

Section 8.03 Preservation of Privilege. The Parties and their respective Affiliates shall not provide access
to, copies of, or otherwise disclose to any Person any documentation relating to Taxes existing prior to the Distribution Date to which Privilege may reasonably be asserted without the prior written consent of the other Party, such consent not to be
unreasonably withheld, conditioned or delayed. 
 Section 9. Tax Contests. 

Section 9.01 Notice. Each Party shall provide prompt notice to the other Party of any written communication
from a Tax Authority regarding any pending Tax audit, assessment or proceeding or other Tax Contest of which it becomes aware (i) related to Taxes for Tax Periods for which it is indemnified by the other Party hereunder or for which it may be
required to indemnify the other Party hereunder, (ii) relating to a Delphi Technologies Separate Return for a Pre-Distribution Period or Straddle Period that could reasonably be expected to adversely
affect any member of the Aptiv Group or for any other Tax Period that could reasonably be expected to materially adversely affect any member of the Aptiv Group, or (iii) otherwise relating to the Intended Tax Treatment or the Separation
(including the resolution of any Tax Contest relating thereto). 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 (x) to the extent 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 (y) to the extent 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 9.02 Control of Tax Contests. 

(a) Aptiv Control. Notwithstanding anything in this Agreement to the contrary, Aptiv shall have the right to control any Tax Contest
with respect to any Tax matters relating to (i) a Joint Return, (ii) an Aptiv Separate Return, (iii) Specified Separation Taxes and (iv) Other Separation Taxes. Subject to Section 9.02(c) and
Section 9.02(d) of this Agreement, Aptiv shall have absolute discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any such Tax Contest. 

  
 24 

 (b) Delphi Technologies Control. Except as otherwise provided in this
Section 9.02, Delphi Technologies shall have the right to control any Tax Contest with respect to any Delphi Technologies Separate Return. Subject to Section 9.02(c) and Section 9.02(d) of this Agreement, Delphi
Technologies shall have reasonable discretion, after consultation with Aptiv, with respect to any decisions to be made, or the nature of any action to be taken, with respect to any such Tax Contest relating to a Delphi Technologies Separate Return
for a Pre-Distribution Period or Straddle Period that could reasonably be expected to adversely affect any member of the Aptiv Group or for any other Tax Period that could reasonably be expected to materially
adversely affect any member of the Aptiv Group, and absolute discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any other such Tax Contest. 

(c) 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; provided, that to the extent any such Tax Contest (i) could give rise to a claim for indemnity by the Controlling Party or
its Affiliates against the Non-Controlling Party or its Affiliates under this Agreement, or (ii) is with respect to a Delphi Technologies Separate Return for a
Pre-Distribution Period or Straddle Period and could reasonably be expected to adversely affect any member of the Aptiv Group or for any other Tax Period that could reasonably be expected to materially
adversely affect any member of the Aptiv Group, then the Controlling Party shall not settle any such Tax Contest without the Non-Controlling Party’s prior written consent (which consent may not be
unreasonably withheld, conditioned, or delayed and, in the case of a Tax Contest relating to Specified Separation Taxes, must take into account the reasonable likelihood of success of such Tax Contest on its merits without regard to the ability of
Delphi Technologies to pay). Subject to Section 9.02(e) of this Agreement, and 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 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 timely 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 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 this Section 9, “Controlling
Party” means the Party entitled to control the Tax Contest under such Section and “Non-Controlling Party” means (x) Aptiv if Delphi Technologies is the
Controlling Party and (y) Delphi Technologies if Aptiv is the Controlling Party. 

  
 25 

 (d) Tax Contest Participation. Subject to Section 9.02(e) of this Agreement,
and 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 (i) pursuant to which the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment to the Controlling Party under this Agreement or
(ii) that is with respect to a Delphi Technologies Separate Return for a Pre-Distribution Period or Straddle Period and could reasonably be expected to adversely affect any member of the Aptiv Group or
for any other Tax Period and could reasonably be expected to materially adversely affect any member of the Aptiv Group. The failure of the Controlling Party to provide any notice specified in this Section 9.02(d) to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability 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. 
 (e) Joint Returns. Notwithstanding anything in this Section 9
to the contrary, in the case of a Tax Contest related to a Joint Return, the rights of Delphi Technologies and its Affiliates under Section 9.02(c) and Section 9.02(d) of this Agreement shall be limited in scope to the
portion of such Tax Contest relating to Taxes for which Delphi Technologies may reasonably expected to become liable to make any indemnification payment to Aptiv under this Agreement. 

(f) Power of Attorney. Each member of the Delphi Technologies Group shall execute and deliver to Aptiv (or such member of the Aptiv
Group as Aptiv shall designate) any power of attorney or other similar document reasonably requested by Aptiv (or such designee) in connection with any Tax Contest (as to which Aptiv is the Controlling Party) described in this Section 9.
Each member of the Aptiv Group shall execute and deliver to Delphi Technologies (or such member of the Delphi Technologies Group as Delphi Technologies shall designate) any power of attorney or other similar document requested by Delphi Technologies
(or such designee) in connection with any Tax Contest (as to which Delphi Technologies is the Controlling Party) described in this Section 9. 

Section 10. 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 11. Tax Treatment of Interest. Anything herein or in the Separation Agreement to the
contrary notwithstanding, to the extent one Party makes a payment of interest to the other Party under this Agreement with respect to the period from the date that the Party receiving the interest payment made a payment of Tax to a Tax Authority to
the date that the Party making the interest payment reimbursed the Party receiving the interest payment for such 

  
 26 

 
Tax payment, the interest payment shall be treated as interest expense to the Party making such payment (deductible to the extent provided by Law) and as interest income by the Party receiving
such payment (includible in income to the extent provided by Law). The amount of the payment shall not be adjusted to take into account any associated Tax Benefit to the Party making such payment or increase in Tax to the Party receiving such
payment. 
 Section 12. Gross-Up of Indemnification Payments.
Except to the extent provided in Section 11, any Tax indemnity payment made by a Party under this Agreement shall be increased as necessary so that after making all payments in respect to Taxes imposed on or attributable to such
indemnity payment, the recipient Party receives an amount equal to the sum it would have received had no such Taxes been imposed. 

Section 13. Dispute Resolution. Any and all Disputes arising hereunder shall be resolved through the
procedures provided in Article IV of the Separation Agreement. 
 Section 14. General Provisions. 

Section 14.01 Entire Agreement; Construction; Corporate Power. 

(a) This Agreement, the Ancillary Agreements and the exhibits, annexes and schedules hereto and thereto, contain the entire agreement between
the Parties with respect to the subject matter hereof, supersede all previous agreements, negotiations, discussions, writings, understandings, commitments and conversations with respect to such subject matter and there are no agreements or
understandings between the Parties with respect to such subject matter other than those set forth or referred to herein or therein; for the avoidance of doubt, the preceding clause shall apply to all other agreements, whether or not written, in
respect of any Tax between or among any member or members of the Aptiv Group, on the one hand, and any member or members of the Delphi Technologies Group, on the other hand, which agreements shall be of no further effect between the parties thereto
and any rights or obligations existing thereunder shall be fully and finally settled, calculated as of the date hereof. Except as expressly set forth in the Separation Agreement or any Ancillary Agreement: (i) all matters relating to Taxes and
Tax Returns of the Parties and their respective Subsidiaries, to the extent such matters are the subject of this Agreement, shall be governed exclusively by this Agreement; and (ii) for the avoidance of doubt, in the event of any conflict
between the Separation Agreement or any Ancillary Agreement, on the one hand, and this Agreement, on the other hand, with respect to such matters, the terms and conditions of this Agreement shall govern. 

(b) Each Party acknowledges that it and each other Party may execute this Agreement by facsimile, stamp or mechanical signature. Each Party
expressly adopts and confirms each such facsimile, stamp or mechanical signature made in its respective name as if it were a manual signature, agrees that it shall not assert that any such signature is not adequate to bind such Party to the same
extent as if it were signed manually and agrees that at the reasonable request of any other Party at any time it shall as promptly as reasonably practicable cause this Agreement to be manually executed (any such execution to be as of the date of the
initial date thereof). 

  
 27 

 Section 14.02 Other Agreements. Except as expressly set forth
herein, this Agreement is not intended to address, and should not be interpreted to address, the matters specifically and expressly covered by the Separation Agreement or the Ancillary Agreements. 

Section 14.03 Governing Law. This Agreement (and any claims or Disputes arising out of or related hereto or
to the transactions contemplated hereby or to the inducement of any Party to enter herein, whether for breach of contract, tortious conduct or otherwise and whether predicated on common law, statute or otherwise) shall be governed by and construed
and interpreted in accordance with the Laws of the State of New York, irrespective of the choice of laws principles of the State of New York, including all matters of validity, construction, effect, enforceability, performance and remedies. 

Section 14.04 Construction. This Agreement shall be construed as if jointly drafted by the Parties and no
rule of construction or strict interpretation shall be applied against either Party. The Parties represent that this Agreement is entered into with full consideration of any and all rights which the Parties may have. The Parties have conducted such
investigations they thought appropriate, and have consulted with such advisors as they deemed appropriate regarding this Agreement and their rights and asserted rights in connection therewith. The Parties are not relying upon any representations or
statements made by the other Party, or such other Party’s employees, agents, representatives or attorneys, regarding this Agreement, except to the extent such representations are expressly set forth or incorporated in this Agreement. The
Parties are not relying upon a legal duty, if one exists, on the part of the other Party (or such other Party’s employees, agents, representatives or attorneys) to disclose any information in connection with the execution of this Agreement or
their preparation, it being expressly understood that neither Party shall ever assert any failure to disclose information on the part of the other Party as a ground for challenging this Agreement. 

Section 14.05 Performance. Each Party shall cause to be performed, and hereby guarantees the performance of,
all actions, agreements and obligations set forth herein to be performed by any Subsidiary or Affiliate of such Party. 

Section 14.06 Payment Terms. 

(a) Except as otherwise expressly provided to the contrary in this Agreement, any amount to be paid or reimbursed by a Party (where
applicable, or a member of such Party’s Group) to the other Party (where applicable, or a member of such other Party’s Group) under this Agreement shall be paid or reimbursed hereunder within sixty (60) days after presentation of an
invoice or a written demand therefor, in either case setting forth, or accompanied by, reasonable documentation or other reasonable explanation supporting such amount. 

(b) Except as expressly provided to the contrary in this Agreement, any amount not paid when due pursuant to this Agreement (and any amount
billed or otherwise invoiced or demanded and properly payable that is not paid within sixty (60) days of such bill, invoice or other demand) shall bear interest at a rate per annum equal to the Prime Rate, from time to time in effect, plus two
percent (2%), calculated for the actual number of days elapsed, accrued from the date on which such payment was due up to the date of the actual receipt of payment. 

  
 28 

 (c) Without the consent of the Party receiving any payment under this Agreement specifying
otherwise, all payments to be made by either Aptiv or Delphi Technologies under this Agreement shall be made in U.S. dollars. Except as expressly provided herein, any amount which is not expressed in U.S. dollars shall be converted into U.S. dollars
by using the exchange rate published on Bloomberg at 5:00 pm, Eastern time, on the day before the relevant date, or in The Wall Street Journal on such date if not so published on Bloomberg. Except as expressly provided herein, in the event
that any Tax indemnity payment required to be made hereunder may be denominated in a currency other than U.S. dollars, the amount of such payment shall be converted into U.S. dollars on the date in which notice of the claim is given to the
indemnifying Party. 
 Section 14.07 No Admission of Liability. The allocation of assets and
liabilities herein is solely for the purpose of allocating such assets and liabilities between Aptiv and Delphi Technologies and is not intended as an admission of liability or responsibility for any alleged liabilities vis-à-vis any Third Party, including with respect to the liabilities of any non-wholly owned subsidiary of Aptiv or Delphi
Technologies. 
 [Signature Page Follows] 

  
 29 

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

	
	DELPHI AUTOMOTIVE PLC
	
	By:                                     
                                         
                  
	Name:                                     
                                         
            
	Its:                                     
                                         
                  
	
	DELPHI TECHNOLOGIES PLC
	
	By:                                     
                                         
                  
	Name:                                     
                                         
            
	Its:EX-10.3

 EXHIBIT 10.3 

EMPLOYEE MATTERS AGREEMENT 

between 
 DELPHI AUTOMOTIVE PLC

 and 
 DELPHI
TECHNOLOGIES PLC 
 Dated as of
[                        ] 
  

																			
	ARTICLE I	 	DEFINITIONS	  	 	1	 
		 	Section 1.1	 		 	    Certain Defined Terms	  	 	1	 
		 	Section 1.2	 		 	    Other Capitalized Terms	  	 	8	 
	ARTICLE II	 	GENERAL PRINCIPLES; EMPLOYEE TRANSFERS	  	 	9	 
		 	Section 2.1	 		 	    Aptiv Group Employee Liabilities	  	 	9	 
		 	Section 2.2	 		 	    Delphi Technologies Group Employee Liabilities	  	 	9	 
		 	Section 2.3	 		 	    Aptiv Benefit Plans/Delphi Technologies Benefit Plans	  	 	9	 
		 	Section 2.4	 		 	    Employee Transfers	  	 	10	 
		 	Section 2.5	 		 	    Delayed Transfer Employees under Contract Manufacturing Services Agreements	  	 	10	 
	ARTICLE III	 	NON-U.S. RETIREMENT AND BENEFIT PLANS AND NON-U.S. EMPLOYEE TRANSFERS	  	 	11	 
		 	Section 3.1	 		 	    Non-U.S. Plans Generally	  	 	11	 
		 	Section 3.2	 		 	    Non-U.S. Employees	  	 	16	 
		 	Section 3.3	 		 	    Delphi Technologies Spinoff Non-U.S. Welfare Plans	  	 	18	 
	ARTICLE IV	 	SERVICE CREDIT	  	 	18	 
		 	Section 4.1	 		 	    Service Credit for Employee Transfers	  	 	18	 
	ARTICLE V	 	LITIGATION AND COMPENSATION	  	 	19	 
		 	Section 5.1	 		 	    Employee-Related Litigation	  	 	19	 
		 	Section 5.2	 		 	    Vacation	  	 	19	 
		 	Section 5.3	 		 	    Annual Bonuses	  	 	19	 
		 	Section 5.4	 		 	    Employment Agreements	  	 	20	 
	ARTICLE VI	 	CERTAIN WELFARE BENEFIT PLAN MATTERS	  	 	21	 
		 	Section 6.1	 		 	    Delphi Technologies Spinoff Welfare Plans	  	 	21	 
		 	Section 6.2	 		 	    Continuation of Elections	  	 	22	 
		 	Section 6.3	 		 	    Deductibles, Cost-Sharing Provisions, and Coverage Maximums	  	 	22	 
		 	Section 6.4	 		 	    Flexible Spending Account Treatment	  	 	22	 
		 	Section 6.5	 		 	    Workers’ Compensation	  	 	23	 
		 	Section 6.6	 		 	    COBRA	  	 	23	 
	ARTICLE VII	 	U.S. TAX-QUALIFIED DEFINED CONTRIBUTION PLANS	  	 	24	 
		 	Section 7.1	 		 	    Delphi Technologies Spinoff DC Plans	  	 	24	 
		 	Section 7.2	 		 	    Continuation of Elections	  	 	25	 

  
 -i- 

																			
		 	Section 7.3	 		 	    Contributions Due	  	 	25	 
	ARTICLE VIII	 	NONQUALIFIED RETIREMENT PLANS	  	 	25	 
		 	Section 8.1	 		 	    Delphi Technologies Spinoff Nonqualified Plans	  	 	26	 
		 	Section 8.2	 		 	    No Distributions on Separation	  	 	26	 
		 	Section 8.3	 		 	    Section 409A	  	 	27	 
		 	Section 8.4	 		 	    Continuation of Elections	  	 	27	 
		 	Section 8.5	 		 	    Delayed Transfer Employees	  	 	27	 
	ARTICLE IX	 	APTIV EQUITY COMPENSATION AWARDS	  	 	27	 
		 	Section 9.1	 		 	    Outstanding Aptiv Equity Compensation Awards	  	 	27	 
		 	Section 9.2	 		 	    Conformity with Non-U.S. Laws	  	 	30	 
		 	Section 9.3	 		 	    Tax Withholding and Reporting	  	 	30	 
		 	Section 9.4	 		 	    Employment Treatment	  	 	31	 
		 	Section 9.5	 		 	    Equity Award Administration	  	 	31	 
		 	Section 9.6	 		 	    Registration	  	 	32	 
	ARTICLE X	 	BENEFIT PLAN REIMBURSEMENTS, BENEFIT PLAN THIRD-PARTY CLAIMS	  	 	32	 
		 	Section 10.1	 		 	    General Principles	  	 	32	 
		 	Section 10.2	 		 	    Benefit Plan Third-Party Claims	  	 	32	 
	ARTICLE XI	 	INDEMNIFICATION	  	 	32	 
		 	Section 11.1	 		 	    Indemnification	  	 	32	 
	ARTICLE XII	 	COOPERATION	  	 	32	 
		 	Section 12.1	 		 	    Cooperation	  	 	32	 
	ARTICLE XIII	 	MISCELLANEOUS	  	 	33	 
		 	Section 13.1	 		 	    Vendor Contracts	  	 	33	 
		 	Section 13.2	 		 	    Employment Taxes Withholding Reporting Responsibility	  	 	33	 
		 	Section 13.3	 		 	    Data Privacy	  	 	33	 
		 	Section 13.4	 		 	    Third Party Beneficiaries	  	 	34	 
		 	Section 13.5	 		 	    Effect if Distribution Does Not Occur	  	 	34	 
		 	Section 13.6	 		 	    Incorporation of Separation Agreement Provisions	  	 	34	 
		 	Section 13.7	 		 	    No Representation or Warranty	  	 	34	 

			
	Schedule 1.1:	  	Certain Plan Split Dates
	Schedule 2.2:	  	Former Delphi Technologies Business Employee Liabilities Retained by Aptiv

  
 -ii- 

			
	Schedule 2.3(a):	  	Country Exceptions to Aptiv Benefit Plan Allocation
	Schedule 2.3(b):	  	Country Exceptions to Delphi Technologies Benefit Plan Allocation
	Schedule 2.5:	  	Contract Manufacturing Services Agreements
	Schedule 3.1:	  	Aptiv Non-U.S. Benefit Plans That Will Automatically Apply to Delphi Technologies or be Assumed by Delphi Technologies
	Schedule 3.1(b):	  	Split Non-U.S. DC Plans
	Schedule 3.2:	  	Exceptions to Automatic Transfers of Employment
	Schedule 3.2(b):	  	Countries Where CBAs Will Automatically Apply
	Schedule 3.2(c):	  	Countries Where CBAs Will Not Apply to New Hires
	Schedule 3.2(c)(i):	  	People’s Republic of China CBAs and Mexico CBAs
	Schedule 3.3:	  	Split Non-U.S. Welfare Plans
	Schedule 5.4:	  	Employment Agreements
	Schedule 6.1(a):	  	Split Welfare Plans
	Schedule 7.1(a):	  	Split DC Plans
	Schedule 8.1(a):	  	Split Nonqualified Plans
	Schedule 8.1(c):	  	Nonqualified Plans retained by Aptiv

  
 -iii- 

 EMPLOYEE MATTERS AGREEMENT 

EMPLOYEE MATTERS AGREEMENT, dated as of
[                                ] (this “Employee Matters
Agreement”), between Delphi Automotive PLC, a Jersey public limited company (“Aptiv”), and Delphi Technologies PLC, a public limited company formed under the laws of Jersey and a preexisting, wholly owned subsidiary of
Aptiv (“Delphi Technologies”). 
 RECITALS 

A.    The parties to this Employee Matters Agreement have entered into the Separation and Distribution Agreement (the
“Separation Agreement”), dated as of the date hereof, pursuant to which Aptiv intends to distribute to its shareholders, on a pro rata basis, all the outstanding ordinary shares, par value $0.01 per share, of Delphi
Technologies then owned by Aptiv (the “Distribution”). 
 B.    The parties wish to set forth their
agreements as to certain matters regarding the treatment of, and the compensation and employee benefits provided to, current and former employees of Aptiv and Delphi Technologies and their Subsidiaries. 

AGREEMENT 
 In
consideration of the foregoing and the mutual covenants and agreements herein contained, and intending to be legally bound hereby, the parties agree as follows: 

ARTICLE I 
 DEFINITIONS

 Section 1.1    Certain Defined Terms. For the purposes of this Employee Matters Agreement: 

“2017 DLIP Award” has the meaning set forth in Section 5.3(c). 

“Adjusted Aptiv Performance-Based RSU” means a performance-based restricted stock unit award with respect to Aptiv Stock
resulting from the adjustment of Aptiv Performance-Based RSUs as described in Section 9.1(a)(ii)(A). 
 “Adjusted Aptiv
Time-Based RSU” means a time-based restricted stock unit award with respect to Aptiv Stock resulting from the adjustment of Aptiv Time-Based RSUs as described in Section 9.1(a)(i)(A). 

“AIP” has the meaning set forth in Section 5.3(b). 

“Applicable Transfer Date” means the date on which a Delayed Transfer Employee actually transfers employment to Delphi
Technologies Group or Aptiv Group, as applicable. 
 “Aptiv” has the meaning set forth in the preamble. 

  
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 “Aptiv Benefit Plans” means any Benefit Plan that, as of the close of business
on the day before the Distribution Date, is sponsored or maintained solely by any member of the Aptiv Group. Aptiv Benefit Plan will also mean any multiemployer plan (as defined in Section 3(37) of ERISA) to which any member of the Aptiv Group
contributes for the benefit of its employees. For the avoidance of doubt, no member of the Aptiv Group will be deemed to sponsor or maintain any Benefit Plan if its relationship to such Benefit Plan is solely to administer such Benefit Plan or
provide to Delphi Technologies any reimbursement in respect of such Benefit Plan. 
 “Aptiv Compensation Committee” means
the Compensation and Human Resources Committee of the Board of Directors of Aptiv. 
 “Aptiv Employee” means
each individual who, as of the close of business on the Distribution Date, is employed by a member of the Aptiv Group (including, for the avoidance of doubt, any such individual who is on a leave of absence, whether paid or unpaid). Aptiv Employees
also include Aptiv Transferees, effective as of the Applicable Transfer Date. 
 “Aptiv Entity” means a member of the Aptiv
Group. 
 “Aptiv Equity Compensation Award” means each Aptiv Performance-Based RSU and Aptiv Time-Based RSU.

 “Aptiv Flexible Account Plan” has the meaning set forth in Section 6.4. 

“Aptiv LTIP” means either of the Delphi Automotive PLC Long-Term Incentive Plan (amended and restated as of April 23,
2015) or the Delphi Automotive PLC Long-Term Incentive Plan, as applicable. 
 “Aptiv
Non-U.S. Benefit Plans” means the Non-U.S. Benefit Plans sponsored or maintained by a member of the Aptiv Group. For the avoidance of doubt, such plans do not
include any statutory programs, including retirement, severance, termination or insurance benefits required by applicable Law. 

“Aptiv Non-U.S. Welfare Plan” means each Aptiv
Non-U.S. Benefit Plan that is a Welfare Plan that is not statutorily mandated. 
 “Aptiv
Participants” means any Aptiv Employee, Former Aptiv Business Employee, or Former Delphi Technologies Business Employee who immediately prior to the Distribution Date holds Aptiv Equity Compensation Awards, or a beneficiary, dependent or
alternate payee of such person. 
 “Aptiv Performance-Based RSU” means a performance-based restricted stock unit award with
respect to Aptiv Stock granted by Aptiv under an Aptiv LTIP before the Distribution Date. 
 “Aptiv Time-Based RSU” means a
time-based restricted stock unit award with respect to Aptiv Stock granted by Aptiv under an Aptiv LTIP before the Distribution Date. 

  
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 “Aptiv Transferees” means the Delayed Transfer Employees who transfer from the
Delphi Technologies Group to the Aptiv Group. 
 “Aptiv Welfare Plan” means each Aptiv Benefit Plan that is a Welfare Plan.

 “Benefit Plan” means, with respect to an entity, each plan, program, policy, agreement, arrangement or understanding that
is maintained primarily for the benefit of employees in the United States and is a deferred compensation, executive compensation, incentive bonus or other bonus, pension, profit sharing, savings, retirement, severance pay, salary continuation, life,
death benefit, health, hospitalization, sick leave, vacation pay, disability or accident insurance or other employee benefit plan, program, agreement or arrangement, including any “employee benefit plan” (as defined in Section 3(3) of
ERISA) sponsored, maintained or contributed to by such entity or to which such entity is a party or under which such entity has any obligation; provided that no Aptiv Equity Compensation Award, nor any plan under which any such Aptiv Equity
Compensation Award is granted, will constitute a “Benefit Plan” under this Employee Matters Agreement. In addition, no Employment Agreement will constitute a Benefit Plan for purposes hereof. 

“COBRA” means the continuation coverage requirements under Code Section 4980B and ERISA Sections 601-608. 
 “Code” means the Internal Revenue Code of 1986, as amended. 

“Collective Bargaining Agreement” means (a) any agreement between Aptiv or an Affiliate of Aptiv and a trade union, works
council or trade representative that sets forth the terms and conditions of employment relating to Non-U.S. Delphi Technologies Employees and (b) any terms and conditions that apply to Non-U.S. Delphi Technologies Employees by virtue of Aptiv or an Affiliate of Aptiv’s membership in a union or participation in a particular trade, industry or economic sector. 

“Damages” means all losses, claims, demands, damages, Liabilities, judgments, dues, penalties, assessments, fines (civil,
criminal or administrative), costs, liens, forfeitures, settlements, fees or expenses (including reasonable attorneys’ fees and expenses and any other expenses reasonably incurred in connection with investigating, prosecuting or defending a
claim or Action), of any nature or kind, whether or not the same would properly be reflected on any financial statements or the footnotes thereto. 

“Delayed Transfer Employee” has the meaning set forth in Section 2.4. 

“Delphi Technologies” has the meaning set forth in the preamble. 

“Delphi Technologies Benefit Plan” means any Benefit Plan sponsored or maintained by any member of the Delphi Technologies
Group. Delphi Technologies Benefit Plan will also mean any multiemployer plan (as defined in Section 3(37) of ERISA) to which any member of the Delphi Technologies Group contributes for the benefit of its employees. For the avoidance of doubt,
no member of the Delphi Technologies Group will be deemed to sponsor or maintain any Benefit Plan if its relationship to such Benefit Plan is solely to administer such Benefit Plan or provide to the Aptiv Group any reimbursement in respect of such
Benefit Plan. 

  
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 “Delphi Technologies Employee” means each individual who, as of the close of
business on the Distribution Date, is employed by a member of the Delphi Technologies Group (including, for the avoidance of doubt, any such individual who is on a leave of absence, whether paid or unpaid). Delphi Technologies Employees also include
Delphi Technologies Transferees, effective as of the Applicable Transfer Date. 
 “Delphi Technologies Employment Agreement”
has the meaning set forth in Section 5.4. 
 “Delphi Technologies Entity” means a member of the Delphi
Technologies Group. 
 “Delphi Technologies Equity Compensation Award” means each Delphi Technologies Performance-Based RSU
or Delphi Technologies Time-Based RSU. 
 “Delphi Technologies Flexible Account Plan” has the meaning set forth in
Section 6.4. 
 “Delphi Technologies LTIP” means the Delphi Technologies PLC Long Term Incentive Plan and any
stock-based or other incentive plan identified by Delphi Technologies before the Distribution Date. 
 “Delphi Technologies Non-U.S. Benefit Plan” means any Non-U.S. Benefit Plan sponsored or maintained by a member of the Delphi Technologies Group, including the terms of any Aptiv Benefit
Plan that will apply to Non-U.S. Delphi Technologies Employees after the Distribution by operation of applicable Law. For the avoidance of doubt, such plans do not include any statutory programs,
including retirement, severance, termination or insurance benefits required by applicable Law. 
 “Delphi Technologies
Participants” means any Delphi Technologies Employee who immediately prior to the Distribution Date holds Aptiv Equity Compensation Awards, or a beneficiary, dependent or alternate payee of such person. 

“Delphi Technologies Performance-Based RSU” means a performance-based restricted stock unit award with respect to Delphi
Technologies Stock subject to the Delphi Technologies LTIP and resulting from the adjustment of Aptiv Performance-Based RSUs as described in Section 9.1(a)(ii)(B). 

“Delphi Technologies Price” means the opening sale price of Delphi Technologies Stock solely on the New York Stock Exchange on
the Trading Day immediately following the Distribution (as traded on the “regular way” market) as reported by Bloomberg L.P. or any successor thereto. 

“Delphi Technologies Spinoff DC Plans” has the meaning set forth in Section 7.1(a). 

  
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 “Delphi Technologies Spinoff Nonqualified Plans” has the meaning set forth in
Section 8.1(a). 
 “Delphi Technologies Spinoff Non-U.S. DC Plans” has
the meaning set forth in Section 3.1(b). 
 “Delphi Technologies Spinoff Non-U.S.
Welfare Plan” has the meaning set forth in Section 3.3. 
 “Delphi Technologies Spinoff Welfare Plan”
has the meaning set forth in Section 6.1(a). 
 “Delphi Technologies Stock” means the ordinary shares,
par value $0.01 per share, of Delphi Technologies. 
 “Delphi Technologies Time-Based RSU” means a time-based
restricted stock unit award with respect to Delphi Technologies Stock subject to the Delphi Technologies LTIP and resulting from the adjustment of Aptiv Time-Based RSUs as described in Section 9.1(a)(i)(B). 

“Delphi Technologies Transferees” means the Delayed Transfer Employees who transfer from the Aptiv Group to the Delphi
Technologies Group. 
 “Delphi Technologies Welfare Claims” has the meaning set forth in Section 6.1(a). 

“Delphi Technologies Workers’ Compensation Claim” has the meaning set forth in Section 6.5. 

“Distribution” has the meaning set forth in the Recitals. 

“DLIP” has the meaning set forth in Section 5.3(c). 

“DPSS” means the Delphi Product & Services Solutions business. 

“Employee Matters Agreement” has the meaning set forth in the preamble. 

“Employment Agreement” means any individual employment, offer, retention, consulting, change in control, sale bonus, incentive
bonus, severance or other individual compensatory agreement between any current or former employee and Aptiv or any of its Affiliates. 

“ERISA” means the Employee Retirement Income Security Act of 1974, as amended. 

“Former Aptiv Business Employee” means any individual who (i) on or before the close of business on the Distribution Date
retired or otherwise separated from service from Aptiv and its Affiliates, and (ii) is not a Former Delphi Technologies Business Employee. 

  
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 “Former Delphi Technologies Business Employee” means any individual (i) who
on or before the close of business on the Distribution Date retired or otherwise separated from service from Aptiv and its Affiliates, and (ii) whose last day worked with Aptiv and its Affiliates prior to the close of business on the
Distribution Date was with (A) the Delphi Technologies Business, (B) DPSS, or (C) any Person that will be a direct or indirect Subsidiary of Delphi Technologies immediately after the Distribution. 

“France Spinoff Pension Plan” has the meaning set forth in Section 3.1(a)(iii). 

“France Split Pension Plan” has the meaning set forth in Section 3.1(a)(iii). 

“German Spinoff Pension Plan” has the meaning set forth in Section 3.1(a)(iv). 

“German Split Pension Plan” has the meaning set forth in Section 3.1(a)(iv). 

“Group” means the Aptiv Group or the Delphi Technologies Group, as the context requires. 

“Japan Spinoff Pension Plan” has the meaning set forth in Section 3.1(a)(ii). 

“Japan Split Pension Plan” has the meaning set forth in Section 3.1(a)(ii). 

“Mexico CBAs” has the meaning set forth in Section 3.2(c)(ii). 

“Mexico Spinoff Pension Plan” has the meaning set forth in Section 3.1(a)(i)(A). 

“Mexico Split Pension Plans” has the meaning set forth in Section 3.1(a)(i)(A). 

“Non-U.S. Benefit Plan” means, with respect to an entity, each plan, program, policy,
agreement, arrangement or understanding that is maintained primarily for the benefit of employees outside of the United States and is a deferred compensation, executive compensation, incentive bonus or other bonus, pension, profit sharing, savings,
retirement, severance pay, salary continuation, life, death benefit, health, hospitalization, sick leave, vacation pay, disability or accident insurance or other employee benefit plan, program, agreement or arrangement, sponsored, maintained or
contributed to by such entity or to which such entity is a party or under which such entity has any obligation; provided that no Aptiv Equity Compensation Award, nor any plan under which any such Aptiv Equity Compensation Award is granted, will
constitute a “Non-U.S. Benefit Plan” under this Employee Matters Agreement. In addition, no Employment Agreement will constitute a Non-U.S. Benefit Plan
for purposes hereof. 
 “Non-U.S. Delphi Technologies Employee” means each
Delphi Technologies Employee whose employment is based outside of the United States. Non-U.S. Delphi Technologies Employees also include Delayed Transfer Employees whose employment is based
outside of the United States and who are Delphi Technologies Transferees, effective as of the Applicable Transfer Date. 

  
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 “Plan Payee” means, as to an individual who participates in a Benefit Plan, such
individual’s dependents, beneficiaries, alternate payees and alternate recipients, as applicable under such Benefit Plan. 

“Plan Split Date” means December 1, 2017 for the Split DC Plans and the Split Nonqualified Plans and the date set forth
on Schedule 1.1 for each of the countries listed thereon. 
 “Post-Distribution Aptiv Price” means the opening
sale price of Aptiv Stock solely on the New York Stock Exchange on the Trading Day immediately following the Distribution (as traded on the “regular way” market) as reported by Bloomberg L.P. or any successor thereto. 

“PRC CBAs” has the meaning set forth in Section 3.2(c)(i). 

“Pre-Distribution Action” means an Action by any Third Party with respect to a Split
Plan, Aptiv Employee, Former Aptiv Business Employee, Delphi Technologies Employee, or Former Delphi Technologies Business Employee that arises from an act, omission, or event that occurred prior to the Distribution. 

“Pre-Distribution Aptiv Price” means the closing sale price of Aptiv Stock
solely on the New York Stock Exchange on the Distribution Date (as traded on the “regular way” market) as reported by Bloomberg L.P. or any successor thereto. 

“Production Employee” has the meaning set forth in Section 2.5(a). 

“Retained Severance Benefits” has the meaning set forth in Section 6.1(a). 

“Separation Agreement” has the meaning set forth in the Recitals. 

“Split DC Plans” has the meaning set forth in Section 7.1(a). 

“Split Nonqualified Plans” has the meaning set forth in Section 8.1(a). 

“Split Non-U.S. Plan” means a Non-U.S. Benefit
Plan sponsored, maintained or contributed to by the Aptiv Group that transferred liabilities to a Non-U.S. Benefit Plan sponsored, maintained or contributed to by the Delphi Technologies Group in connection
with the Distribution. 
 “Split Plans” means the Split Welfare Plans, Split DC Plans, Split Nonqualified Plans, and Split Non-U.S. Plans. 
 “Split Welfare Plans” has the meaning set forth in
Section 6.1(a). 
 “Trading Day” means the period of time during any given calendar day, beginning at 9:30 a.m.
(New York time) (or such other time as the New York Stock Exchange publicly announces is the official open of trading), and ending at 4:01 p.m. (New York time) (or one minute after such other time as the New York Stock Exchange publicly announces is
the official close of trading), in which trading and settlement in Aptiv Stock or Delphi Technologies Stock is permitted on the New York Stock Exchange. 

  
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 “Vendor Contract” has the meaning set forth in Section 13.1. 

“Welfare Plan” means each Benefit Plan that provides life insurance, health care, dental care, vision care, employee
assistance programs (EAP), accidental death and dismemberment insurance, disability, severance, vacation or other group welfare or fringe benefits or is otherwise an “employee welfare benefit plan” as described in Section 3(1) of
ERISA. 
 “Workers’ Compensation Event” means the event, injury, illness or condition giving rise to a workers’
compensation claim. 
 Section 1.2    Other Capitalized Terms. Capitalized terms not defined in this
Employee Matters Agreement, including the following, will have the meanings ascribed to them in the Separation Agreement: 
  

	 	•	 	Action 

  

	 	•	 	Affiliate 

  

	 	•	 	Ancillary Agreements 

  

	 	•	 	Aptiv Group 

  

	 	•	 	Aptiv Stock 

  

	 	•	 	Contract Manufacturing Services Agreements 

  

	 	•	 	Delphi Technologies Business 

  

	 	•	 	Delphi Technologies Group 

  

	 	•	 	Distribution Date 

  

	 	•	 	Governmental Authority 

  

	 	•	 	Law 

  

	 	•	 	Liability 

  

	 	•	 	Person 

  

	 	•	 	Subsidiary 

  

	 	•	 	Tax 

  

	 	•	 	Tax Matters Agreement 

  

	 	•	 	Third Party 

  

	 	•	 	Third-Party Claim 

  

	 	•	 	Transition Services Agreement 

 ARTICLE II 

GENERAL PRINCIPLES; EMPLOYEE TRANSFERS 

Section 2.1    Aptiv Group Employee Liabilities. Except as specifically provided in this Employee Matters
Agreement, the Aptiv Group will be solely responsible for (i) all employment, compensation and employee benefits Liabilities relating to Aptiv Employees and Former Aptiv Business Employees, (ii) all Liabilities arising under each Aptiv
Benefit Plan, and (iii) any other Liabilities expressly assigned or allocated to an Aptiv Group member under this Employee Matters Agreement, whether arising before, on or after the Distribution Date. 

  
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 Section 2.2    Delphi Technologies Group Employee Liabilities.
Except as specifically provided in this Employee Matters Agreement, the Delphi Technologies Group will be solely responsible for (i) all employment, compensation and employee benefits Liabilities relating to Delphi Technologies Employees,
(ii) all employment, compensation and employee benefits Liabilities relating to Former Delphi Technologies Business Employees, except as otherwise required by Law or provided in Schedule 2.2, (iii) all Liabilities arising under each
Delphi Technologies Benefit Plan, and (iv) any other Liabilities expressly assigned or allocated to a Delphi Technologies Group member under this Employee Matters Agreement, whether arising before, on or after the Distribution Date. 

Section 2.3    Aptiv Benefit Plans/Delphi Technologies Benefit Plans. 

(a)    Except as otherwise provided herein or as set forth on Schedule 2.3(a), effective as of the Plan Split
Date, in the case of the Split DC Plans and the Split Nonqualified Plans, and the Distribution Date, in the case of all other Aptiv Benefit Plans and Aptiv Non-U.S. Benefit Plans, the Aptiv Group will be
exclusively responsible for administering each Aptiv Benefit Plan and Aptiv Non-U.S. Benefit Plan in accordance with its terms and for all obligations and liabilities with respect to the Aptiv Benefit Plans
and Aptiv Non-U.S. Benefit Plans and all benefits owed to participants in the Aptiv Benefit Plans and Aptiv Non-U.S. Benefit Plans, whether arising before, on or after
the Distribution Date. 
 (b)    Except as otherwise provided herein or as set forth on Schedule 2.3(b),
effective as of the Plan Split Date in the case of the Delphi Technologies Spinoff DC Plans and the Delphi Technologies Spinoff Nonqualified Plans, and the Distribution Date, in the case of all other Delphi Technologies Benefit Plans and Delphi
Technologies Non-U.S. Benefit Plans, the Delphi Technologies Group will be exclusively responsible for administering each Delphi Technologies Benefit Plan and Delphi Technologies
Non-U.S. Benefit Plan in accordance with its terms and for all obligations and liabilities with respect to the Delphi Technologies Benefit Plans and Delphi Technologies
Non-U.S. Benefit Plans and all benefits owed to participants in the Delphi Technologies Benefit Plans and Delphi Technologies Non-U.S. Benefit Plans, whether arising
before, on or after the Distribution Date or Plan Split Date, as applicable. 
 Section 2.4    Employee
Transfers. Any employee whose employment transfers pursuant to one of the following categories will be a “Delayed Transfer Employee” provided such employee was continuously employed by a member of the Delphi Technologies Group
or the Aptiv Group (as applicable) from the Distribution Date through the date of the employment transfer: (a) within 6 months after the Distribution Date from the Aptiv Group to the Delphi Technologies Group or from the Delphi Technologies
Group to the Aptiv Group because such employee was inadvertently and 

  
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erroneously treated as employed by the wrong employer on the Distribution Date; (b) within 30 months after the Distribution Date from the Aptiv Group to the Delphi Technologies Group if such
employee was on disability leave on the Distribution Date and such transfer occurs immediately upon the employee returning to work; or (c) before or, at the expiration of, as determined by
Aptiv, the applicable period of the Transition Services Agreement or Contract Manufacturing Services Agreements under which such employee provides services. Notwithstanding anything herein to the contrary, no employee will be considered a Delayed
Transfer Employee unless the mutual agreement with respect to, and the Applicable Transfer Date of, the Delayed Transfer Employee occurs on or before the end of the maximum period during which the transfer is permitted to occur, as detailed above.
With respect to any employees whose employment transfers prior to the Distribution Date in accordance with a local asset or stock transfer agreement (“Early Transfer Employees”), the treatment of Liabilities set forth in this
Employee Matters Agreement that applies to employees who transfer employment on the Distribution Date shall also apply to such Early Transfer Employees. 

Section 2.5    Delayed Transfer Employees under Contract Manufacturing Services Agreements. 

(a)    Delphi Technologies or another member of the Delphi Technologies Group that is party to a Contract Manufacturing
Services Agreement listed on Schedule 2.5 shall make an offer of employment to each salaried and hourly Aptiv Group employee allocable to the provision of manufacturing services for the Delphi Technologies Group under the Contract
Manufacturing Services Agreement as determined by Aptiv (“Production Employee”). The employment of each Production Employee shall be transferred to Delphi Technologies or another member of the Delphi Technologies Group at such time
as determined by Aptiv during the transition of production to Delphi Technologies following the Distribution Date. The Production Employee’s employment shall be considered continuous and uninterrupted under applicable Law and the terms and
conditions applicable to the Production Employee’s employment after such transfer shall be, in the aggregate, substantially comparable to those terms and conditions of service applicable immediately before such transfer. 

(b)    Delphi Technologies or another member of the Delphi Technologies Group shall assume all Liabilities with respect to
Production Employees who accept an offer of employment by, or who are transferred to, Delphi Technologies or another member of the Delphi Technologies Group. Delphi Technologies or a member of the Delphi Technologies Group shall reimburse the Aptiv
Group for any severance payable by Aptiv or a member of the Aptiv Group under any severance arrangements with respect to each Production Employee who is not offered employment by Delphi Technologies or a member of the Delphi Technologies Group or
who refuses to enter into a new employment agreement or accept employment with Delphi Technologies or any member of the Delphi Technologies Group upon presentation of an offer of employment by Delphi Technologies or a member of the Delphi
Technologies Group. Notwithstanding the foregoing, if Aptiv or a member of the Aptiv Group, rather than taking any action to sever the employment relationship continues to continuously employ the Production Employee who is either not offered
employment by Delphi 

  
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Technologies or a member of the Delphi Technologies Group or who refuses to enter into a new employment agreement with Delphi Technologies or a member of the Delphi Technologies Group, Delphi
Technologies shall no longer be liable for any costs associated with the continuous employment of such Production Employee including, but not limited to, the salary, benefits or any applicable severance payments. 

ARTICLE III 
 NON-U.S. RETIREMENT AND BENEFIT PLANS AND NON-U.S. EMPLOYEE TRANSFERS 

Section 3.1    Non-U.S. Plans Generally. Except as otherwise provided
below, effective as of the Distribution Date, (i) Aptiv or a member of the Aptiv Group will retain each Aptiv Non-U.S. Benefit Plan and (ii) Delphi Technologies or a member of the Delphi Technologies
Group will retain or assume each Delphi Technologies Non-U.S. Benefit Plan. To the extent that the applicable Law of any jurisdiction requires that, in connection with the transactions contemplated by this
Employee Matters Agreement, the Separation Agreement or the other Ancillary Agreements, all or a portion of the Aptiv Non-U.S. Benefit Plans listed on Schedule 3.1 will be assumed by a member of the
Delphi Technologies Group or be applicable to the Non-U.S. Delphi Technologies Employees on and after the Distribution Date for such period of time permitted or required under applicable Law, Delphi
Technologies will cause the Delphi Technologies Group to assume such Aptiv Non-U.S. Plans or apply the terms of such Aptiv Non-U.S. Benefit Plan to Non-U.S. Delphi Technologies Employees. 

(a)    Non-U.S. Pension Plans. 

(i)    Mexico Pension Plan. 

(A)    Effective as of the Plan Split Date, Delphi Diesel Systems S. de R.L. de C.V. has established and
adopted a defined benefit pension plan (the “Mexico Spinoff Pension Plan”) to provide retirement benefits to certain Non-U.S. Delphi Technologies Employees in Mexico who participated in the
Delphi Diesel Systems S. de R.L. de C.V. Pension Plan, Delphi Sistemas de Energia S. de R.L. de C.V. Pension Plan, Sistemas Electricos y Conmutadores S. de R.L. de C.V. Pension Plan, Delphi Automotive Systems S. de R.L. de C.V. or Delphi Delco
Electronics de Mexico S. de R.L. de C.V. Pension Plan (the “Mexico Split Pension Plans”) prior to the Plan Split Date. The Mexico Spinoff Pension Plan assumed liability for all benefits accrued or earned by Non-U.S. Delphi Technologies Employees and their Plan Payees under the Mexico Split Pension Plans as of the Plan Split Date. As of the Plan Split Date, Delphi Technologies or a member of the Delphi Technologies
Group is solely responsible for taking all necessary, reasonable, and appropriate actions to maintain and administer the Mexico Spinoff Pension Plan so that it complies with applicable local law. As of the Plan Split Date, the liabilities under the
Mexico 

  
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Split Pension Plans relating to Delphi Technologies Employees, Former Delphi Technologies Business Employees, and their Plan Payees have ceased to be liabilities of the Mexico Split Pension
Plans, and have been assumed by the Mexico Spinoff Pension Plan, and the Aptiv Group and the Mexico Split Pension Plans will retain all liabilities with respect to Aptiv Employees and Former Aptiv Business Employees. 

(B)    On the Plan Split Date, Aptiv or a member of the Aptiv Group caused the Mexico Split Pension Plans
(or any applicable trust related thereto) to transfer to the Mexico Spinoff Pension Plan (or any applicable trust related thereto) a portion of the assets of the Mexico Split Pension Plans, in cash or in kind, equal to the assets associated with the
Sistemas Electricos y Conmutadores S. de R.L. de C.V. Pension Plan, the Delphi Sistemas de Energia S. de R.L. de C.V. Pension Plan and the Delphi Diesel Systems S. de R.L. de C.V. Pension Plan that are fully being assumed by the Mexico Spinoff
Pension Plan and for the Delphi Automotive Systems S. de R.L. de C.V. and the Delphi Delco Electronics de Mexico S. de R.L. de C.V. Pension Plan where only a portion of the liabilities are assumed, assets will transfer with the projected benefit
obligation as of the Distribution Date on a pro-rata basis pursuant to Section 3.1(a)(i)(A). 

(ii)    Japan Pension Plan. 

(A)    Effective as of the Plan Split Date, Delphi Powertrain Systems Japan, Ltd. has established and
adopted a defined benefit pension plan (the “Japan Spinoff Pension Plan”) to provide retirement benefits to certain Non-U.S. Delphi Technologies Employees in Japan who participated in the
Delphi Automotive Systems Japan, Ltd. Pension Plan (the “Japan Split Pension Plan”) prior to the Plan Split Date. The Japan Spinoff Pension Plan assumed liability for all benefits accrued or earned by Delphi Technologies
Employees and their Plan Payees under the Japan Split Pension Plan as of the Plan Split Date. As of the Plan Split Date, Delphi Technologies or a member of the Delphi Technologies Group is solely responsible for taking all necessary, reasonable, and
appropriate actions to maintain and administer the Japan Spinoff Pension Plan so that it complies with applicable local law. As of the Plan Split Date, the liabilities under the Japan Split Pension Plan relating to Delphi Technologies Employees,
Former Delphi Technologies Business Employees, and their Plan Payees have ceased to be liabilities of the Japan Split Pension Plan, and have been assumed by the Japan Spinoff Pension Plan, and the Aptiv Group and the Japan Split Pension Plan will
retain all liabilities with respect to Aptiv Employees and Former Aptiv Business Employees. 

  
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 (B)    On the Plan Split Date, because the Japan Split
Pension Plan is unfunded, no assets have been transferred to the Japan Spinoff Pension Plan. 
 (iii)    France
Pension Plan. 
 (A)    Effective as of the Plan Split Date, Delphi Automotive France SAS has
established and adopted a defined benefit pension plan (the “France Spinoff Pension Plan”) to provide retirement benefits to certain Non-U.S. Delphi Technologies Employees in France who
participated in the France Executive Plan (the “France Split Pension Plan”) prior to the Plan Split Date. The France Spinoff Pension Plan assumed liability for all benefits accrued or earned by Delphi Technologies Employees and
their Plan Payees under the France Split Pension Plan as of the Plan Split Date. As of the Plan Split Date, Delphi Technologies or a member of the Delphi Technologies Group is solely responsible for taking all necessary, reasonable, and appropriate
actions to maintain and administer the France Spinoff Pension Plan so that it complies with applicable local law. As of the Plan Split Date, the liabilities under the France Split Pension Plan relating to Delphi Technologies Employees, Former Delphi
Technologies Business Employees, and their Plan Payees have ceased to be liabilities of the France Split Pension Plan, and have been assumed by the France Spinoff Pension Plan, and the Aptiv Group and the France Split Pension Plan will retain all
liabilities with respect to Aptiv Employees and Former Aptiv Business Employees. 
 (B)    On the Plan
Split Date, because the France Split Pension Plan is unfunded, no assets have been transferred to the France Spinoff Pension Plan. 

(iv)    Germany Pension Plan. 

(A)    Effective as of the Plan Split Date, Delphi Powertrain Systems Deutschland GmbH has established
and adopted a defined benefit pension plan (the “German Spinoff Pension Plan”) to provide retirement benefits to certain Non-U.S. Delphi Technologies Employees in Germany who participated in
the Germany Delphi Deutschland GmbH Pension Plan (the “German Split Pension Plan”) prior to the Plan Split Date. The German Spinoff Pension Plan assumed liability for all benefits accrued or earned by Delphi Technologies Employees
and their Plan Payees under the German Split Pension Plan as of the Plan Split Date. As 

  
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of the Plan Split Date, Delphi Technologies or a member of the Delphi Technologies Group is solely responsible for taking all necessary, reasonable, and appropriate actions to maintain and
administer the German Spinoff Pension Plan so that it complies with applicable local law. As of the Plan Split Date, the liabilities under the German Split Pension Plan relating to Delphi Technologies Employees have ceased to be liabilities of the
German Split Pension Plan, and have been assumed by the German Spinoff Pension Plan, and the Aptiv Group and the German Split Pension Plan will retain all liabilities with respect to Aptiv Employees and Former Aptiv Business Employees. 

(B)    On the Plan Split Date, because the German Split Pension Plan is unfunded, no assets have been
transferred to the German Spinoff Pension Plan. 

          (v)    
Top-Hat Pan European Plan. No later than the Distribution Date, Delphi Technologies or another member of the Delphi Technologies Group shall assume all Liabilities with respect to the Delphi Pan-European Executive Retirement Plan (the “Top-Hat Pan European Plan”) for an employee who transfers employment to Delphi Technologies or another member of
the Delphi Technologies Group. 
 (b)    Non-U.S. Defined Contribution
Plans. 
           (i)    Effective as of the
Distribution Date, Delphi Technologies or another member of the Delphi Technologies Group will adopt and establish certain defined contribution plans , and, if applicable, a related master trust or trust (such plans and trusts, the “Delphi
Technologies Spinoff Non-U.S. DC Plans”). Each Delphi Technologies Spinoff Non-U.S. DC Plan will have terms and features (including employer contribution
provisions) that are substantially similar to one of the Non-U.S. Benefit Plans listed on Schedule 3.1(b) (such Benefit Plans, the “Split Non-U.S. DC
Plans”) such that (for the avoidance of doubt) each Split Non-U.S. DC Plan is substantially replicated by a corresponding Delphi Technologies Spinoff Non-U.S.
DC Plan. Delphi Technologies or a member of the Delphi Technologies Group will be solely responsible for taking all necessary, reasonable, and appropriate actions to establish, maintain and administer the Delphi Technologies Spinoff Non-U.S. DC Plans so that they comply with applicable Laws. Each Delphi Technologies Spinoff Non-U.S. DC Plan will assume liability for all benefits accrued or earned (whether
or not vested) by Delphi Technologies Employees and Former Delphi Technologies Business Employees under the corresponding Split Non-U.S. DC Plan as of the Distribution Date or Applicable Transfer Date, except
for Brazil, in which case the liabilities will transfer the day after the receipt of the applicable regulatory approvals. 

  
 -14- 

          (ii)    On or as soon as reasonably practicable
following the Distribution Date or Applicable Transfer Date (but not later than 30 days thereafter, except for Brazil which will occur within 30 days after receipt of the applicable regulatory approvals), Aptiv or another member of the Aptiv Group
will cause each Split Non-U.S. DC Plan to transfer to the applicable Delphi Technologies Spinoff Non-U.S. DC Plan, and Delphi Technologies or another member of the
Delphi Technologies Group will cause such Delphi Technologies Spinoff Non-U.S. DC Plan to accept the transfer of, the accounts, liabilities and related assets in such Split
Non-U.S. DC Plan attributable to Delphi Technologies Employees. The transfer of assets will be in cash or in-kind (as determined by the transferor) and include
outstanding loan balances. 
           (iii)    On or
as soon as reasonably practicable following the Applicable Transfer Date (but not later than 30 days thereafter), Delphi Technologies or a member of the Delphi Technologies Group will cause the accounts, related liabilities, and related assets in
the corresponding Delphi Technologies Spinoff Non-U.S. DC Plan(s) attributable to any Aptiv Transferees and their respective Plan Payees (including any outstanding loan balances) to be transferred in cash or in-kind to the applicable Split Non-U.S. DC Plan(s). Aptiv or another member of the Aptiv Group will cause the applicable Split
Non-U.S. DC Plan(s) to accept such transfer of accounts, liabilities and assets. 

          (iv)    From and after the Distribution Date,
except as specifically provided in paragraph (iii) above, Delphi Technologies and the Delphi Technologies Group will be solely and exclusively responsible for all obligations and liabilities with respect to, or in any way related to, the Delphi
Technologies Spinoff Non-U.S. DC Plans, whether accrued before, on or after the Distribution Date. For the avoidance of doubt, the Delphi Technologies Spinoff Non-U.S.
DC Plans will, to the extent required by Law and the terms of the applicable Delphi Technologies Spinoff Non-U.S. DC Plans, have the sole and exclusive obligation to restore the unvested portion of any account
attributable to any individual who becomes employed by a member of the Delphi Technologies Group and whose employment with Aptiv or any of its Affiliates, or a member of the Aptiv Group, terminated on or before the Distribution at a time when such
individual’s benefits under the Split Non-U.S. DC Plans were not fully vested. 

          (v)    Continuation of Elections. As of
the Distribution Date, or Applicable Transfer Date, Delphi Technologies (acting directly or through a member of the Delphi Technologies Group) will cause the Delphi Technologies Spinoff Non-U.S. DC Plans to
recognize and maintain all elections (to the extent still applicable and reasonable), including investment and payment form elections, beneficiary designations, and the rights of alternate payees under qualified domestic relations orders with
respect to Delphi Technologies Employees and their respective Plan Payees under the corresponding Split Non-U.S. DC Plan. 

  
 -15- 

          (vi)    Contributions Due. All amounts
payable to the Split Non-U.S. DC Plans with respect to employee deferrals, matching contributions and employer contributions for Delphi Technologies Employees and Former Delphi Technologies Business Employees
relating to a time period ending on or prior to the Distribution Date, determined in accordance with the terms and provisions of the Split Non-U.S. DC Plans and applicable Law will be paid by Aptiv or another
member of the Aptiv Group to the appropriate Split Non-U.S. DC Plan prior to the date of any asset transfer described in Section 3.1(b). 

Section 3.2    Non-U.S. Employees. Notwithstanding anything to the
contrary contained in this Employee Matters Agreement, except as otherwise provided on Schedule 3.2, any employee who is employed by a member of the Aptiv Group in a non-U.S. jurisdiction immediately
prior to the Distribution Date, and who is required by applicable Law to transfer, or who has accepted a transfer of employment (on the same or different terms that applied prior to the Distribution), to a member of the Delphi Technologies Group in
connection with the transactions contemplated by this Employee Matters Agreement, the Separation Agreement or the other Ancillary Agreements, will transfer automatically on the Distribution Date to Delphi Technologies or a member of the Delphi
Technologies Group in accordance with such applicable Law and will be deemed to be a Delphi Technologies Employee and a Non-U.S. Delphi Technologies Employee for purposes of this Employee Matters Agreement.
Notwithstanding anything to the contrary herein, the following terms will apply to all Non-U.S. Delphi Technologies Employees: 

(a)    To the extent that (i) the applicable Law of any jurisdiction, (ii) any applicable Collective Bargaining
Agreement or other applicable agreement with a works council or economic committee, or (iii) any applicable employment agreement would require Delphi Technologies or its Affiliates (including a member of the Delphi Technologies Group) to
provide any terms of employment to any Non-U.S. Delphi Technologies Employee that are more favorable than those otherwise provided for in this Employee Matters Agreement in connection with the Distribution,
then Delphi Technologies will cause a member of the Delphi Technologies Group to provide such Non-U.S. Delphi Technologies Employee with such more favorable terms. Delphi Technologies will be responsible for
liabilities for, and will cause the Delphi Technologies Group to provide all compensation or benefits (whether statutory, contractual or otherwise) to, each Non-U.S. Delphi Technologies Employee arising from
or related to the transactions contemplated by this Employee Matters Agreement, the Separation Agreement, or the other Ancillary Agreements, or the related transfer of the employee to Delphi Technologies or a member of the Delphi Technologies Group.

 (b)    Aptiv and Delphi Technologies agree that, to the extent provided or required under the applicable Laws of
certain foreign jurisdictions and except as provided below, the Collective Bargaining Agreements as set forth on Schedule 3.2(b) that are applicable to the Non-U.S. Delphi Technologies Employees in
such jurisdictions, will have effect after the Distribution as if originally made between a member of the Delphi Technologies Group (or a union, works council, or trade organization of which a Delphi Technologies Group entity is a member) and the
other parties to the Collective Bargaining Agreement until the earlier of the expiration of the original term of such agreement or the date on which a new, negotiated agreement becomes effective. 

  
 -16- 

 (c)    Notwithstanding the foregoing, the terms of the Collective Bargaining
Agreements in the countries listed on Schedule 3.2(c) shall not apply to any employee hired by Delphi Technologies or a member of the Delphi Technologies Group following the Distribution whose employment is based outside of the United
States. Furthermore, the following Collective Bargaining Agreements will be treated as follows on and after the Distribution Date: 

(i)    The Collective Bargaining Agreements designated as People’s Republic of China CBAs on
Schedule 3.2(c)(i) (the “PRC CBAs”) will not automatically apply to Non-U.S. Delphi Technologies Employees in China after the Distribution. Delphi Technologies or a member of the
Delphi Technologies Group in China shall either negotiate and adopt new collective bargaining agreements that will apply to the Non-U.S. Delphi Technologies Employees in China or obtain approval from the other
parties to the PRC CBAs for the terms of the PRC CBAs to apply to the Non-U.S. Delphi Technologies Employees in China after the Distribution until the expiration of the original terms of the PRC CBAs or such
earlier time as agreed upon by the parties. 
 (ii)    The Collective Bargaining Agreements designated as
Mexico CBAs on Schedule 3.2(c)(i) (the “Mexico CBAs”) will not automatically apply to Non-U.S. Delphi Technologies Employees in Mexico after the Distribution. Aptiv shall cause
Delphi Technologies or a member of the Delphi Technologies Group in Mexico to negotiate and adopt a new collective bargaining agreement with the trade union/employee representative that will apply to the
Non-U.S. Delphi Technologies Employees in Mexico after the Distribution. 

(d)    Aptiv and Delphi Technologies agree that, to the extent provided or required under the applicable Laws of certain
foreign jurisdictions, any employment agreements between Aptiv or one of its Affiliates and any Non-U.S. Delphi Technologies Employee will have effect after the Distribution (or transfer date, as applicable)
as if originally made between the Delphi Technologies Group and the other parties to such employment agreement until the earlier of the expiration of the original term of such agreement or the date on which a new, negotiated agreement becomes
effective. 
 Section 3.3    Delphi Technologies Spinoff Non-U.S.
Welfare Plans. Effective as of the Distribution Date or Applicable Transfer Date, as applicable, Delphi Technologies or a member of the Delphi Technologies Group will provide all welfare benefits required under the applicable Laws of certain
foreign jurisdictions to Non-U.S. Delphi 

  
 -17- 

 
Technologies Employees and, if necessary, establish certain welfare benefit plans (such plans, the “Delphi Technologies Spinoff Non-U.S. Welfare
Plans”). Delphi Technologies will cause each Delphi Technologies Spinoff Non-U.S. Welfare Plan to have terms and features (including benefit coverage options and employer contribution provisions) that
are substantially similar to one of the Aptiv Benefit Plans listed on Schedule 3.3 (such Aptiv Benefit Plans, the “Split Non-U.S. Welfare Plans”) such that (for the avoidance of doubt)
each Split Non-U.S. Welfare Plan is substantially replicated by a Delphi Technologies Spinoff Non-U.S. Welfare Plan, except as otherwise provided on Schedule 3.3.
From and after the Distribution Date or Applicable Transfer Date, as applicable, Delphi Technologies will cause each Delphi Technologies Spinoff Non-U.S. Welfare Plan to cover those Non-U.S. Delphi Technologies Employees and their Plan Payees who immediately prior to the Distribution or Applicable Transfer Date were participating in, or entitled to present or future benefits under, the
corresponding Split Non-U.S. Welfare Plan, except as otherwise provided in the Transition Services Agreement. 

ARTICLE IV 
 SERVICE
CREDIT 
 Section 4.1    Service Credit for Employee Transfers. The Benefit Plans will provide the
following service crediting rules effective as of the Distribution Date: 
 (a)    From and after the Distribution Date,
in the case of all Delphi Technologies Benefit Plans, Delphi Technologies will, and will cause its Affiliates and successors to, provide credit under the Delphi Technologies Benefit Plans to each Delphi Technologies Employee (and Former Delphi
Technologies Business Employee, if applicable) for all service with the Aptiv Group prior to the Distribution Date or Plan Split Date, as applicable, for purposes of eligibility, vesting, and benefit service under the appropriate Delphi Technologies
Benefit Plans in which the Delphi Technologies Employee (and Former Delphi Technologies Business Employee, if applicable) is otherwise eligible, subject to the terms of those plans; provided, however, that service will not be
recognized to the extent that such recognition would result in the duplication of benefits taking into account both Aptiv Benefit Plans and Delphi Technologies Benefit Plans. 

(b)    A Delayed Transfer Employee’s service with the Delphi Technologies Group or the Aptiv Group (as applicable)
following the Distribution will be recognized for purposes of eligibility, vesting and benefit service under the appropriate Aptiv Benefit Plans or Delphi Technologies Benefit Plans in which they are otherwise eligible, subject to the terms of those
plans; provided, however, that service will not be recognized to the extent that such recognition would result in the duplication of benefits taking into account both Aptiv Benefit Plans and Delphi Technologies Benefit Plans. 

(c)    Except as provided in Section 4.1(b), with respect to an employee hired by the Delphi Technologies Group
or the Aptiv Group after the Distribution Date, the Benefit Plans of the Delphi Technologies Group for employees hired by the Delphi Technologies Group or Aptiv Group for employees hired by the Aptiv Group will not recognize such employee’s
service with the Aptiv Group for employees hired by the Delphi Technologies Group or the Delphi Technologies Group for employees hired by the Aptiv Group unless required by Law. 

  
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 ARTICLE V 

LITIGATION AND COMPENSATION 

Section 5.1    Employee-Related Litigation. 

(a)    Notwithstanding any provision of this Employee Matters Agreement to the contrary, Liability with respect to any Pre-Distribution Action: (i) will be a Delphi Technologies Liability if it relates to Delphi Technologies Employees and/or Former Delphi Technologies Business Employees; (ii) will be an Aptiv Liability if
it relates to Aptiv Employees and/or Former Aptiv Business Employees; and (iii) will be a shared Liability between Aptiv and Delphi Technologies to the extent it cannot be readily attributed to Aptiv Employees and Former Aptiv Business
Employees, on the one hand, or Delphi Technologies Employees and Former Delphi Technologies Business Employees, on the other hand, as described in clauses (i) and (ii). 

Section 5.2    Vacation. Except to the extent not permitted by applicable law, the Aptiv Group will assume or
retain, as applicable, responsibility for accrued vacation attributable to Aptiv Employees as of the Distribution Date, or Applicable Transfer Date. Except to the extent not permitted by applicable law, the Delphi Technologies Group will assume or
retain, as applicable, responsibility for accrued vacation attributable to Delphi Technologies Employees as of the Distribution Date, or Applicable Transfer Date. 

Section 5.3    Annual Bonuses. 

(a)    As of the Distribution Date, Aptiv will determine the projected level of achievement for the applicable performance
objectives under the AIP and the DLIP for 2017 based on (i) actual performance measured as of the most recent practicable date preceding the Distribution Date and (ii) projected performance for the remainder of the applicable performance
period. 
 (b)    Eligible employees of the Aptiv Group and Delphi Technologies Group will continue to participate in
the Aptiv Annual Incentive Plan (“AIP”) through December 31, 2017. The Aptiv Group will determine the awards earned under the AIP for 2017 for all Aptiv Employees and Former Aptiv Business Employees (including with reference to
the level of achievement described in Section 5.3(a) and taking into account actual performance during the period from the Distribution Date through the end of the applicable performance period), and be responsible for and pay any such
awards. Delphi Technologies will determine the awards earned under the AIP for 2017 for all Delphi Technologies Employees and Former Delphi Technologies Business Employees (including with reference to the level of achievement described in
Section 5.3(a) and taking into account actual performance during the period from the Distribution Date through the end of the applicable performance period), and be responsible for and pay any such awards. 

  
 -19- 

 (c)    Eligible employees of the Aptiv Group and the Delphi Technologies
Group will continue to participate in the Delphi Automotive PLC Leadership Incentive Plan (the “DLIP”) through December 31, 2017. The determination of whether any portion of an award under the DLIP with respect to the 2017
fiscal year (a “2017 DLIP Award”) has been earned will be made based upon the achievement of the applicable management objectives measured as of December 31, 2017. Such determination will be made by the Aptiv Compensation
Committee in accordance with the DLIP; provided, however, that, except as otherwise determined by the Aptiv Compensation Committee in compliance with applicable Law or the DLIP, the portion of each 2017 DLIP Award deemed earned will be
determined taking into account actual performance during the period from the Distribution Date through the end of the applicable performance period. With respect to Delphi Technologies Employees, the amount of any 2017 DLIP Award will be based on
the full 2017 fiscal year. Notwithstanding any provision of the DLIP, the Aptiv Group will pay each 2017 DLIP Award held by an Aptiv Employee or a Former Aptiv Business Employee, and Delphi Technologies will pay each 2017 DLIP Award held by a Delphi
Technologies Employee or a Former Delphi Technologies Business Employee. 
 (d)    The Aptiv Group will be responsible
for establishing and paying any annual bonus for its employees for performance periods commencing in 2018 or, for any Aptiv Transferee whose Applicable Transfer Date is in a year after 2017, the year in which the Applicable Transfer Date occurs, and
the Delphi Technologies Group will be responsible for establishing and paying any annual bonus for its employees for performance periods commencing in 2018 or, for any Delphi Technologies Transferee whose Applicable Transfer Date is in a year after
2017, the year in which the Applicable Transfer Date occurs. 
 Section 5.4    Employment Agreements.
Effective as of the Distribution, Delphi Technologies or a member of the Delphi Technologies Group will assume and be solely responsible for any Employment Agreement to which a Delphi Technologies Employee is a party (a “Delphi Technologies
Employment Agreement”), including the agreements listed on Schedule 5.4, and the Aptiv Group will have no liabilities with respect thereto. Notwithstanding any provision to the contrary, (i) the Delphi Technologies
Employment Agreements will be the responsibility of one or more members of the Delphi Technologies Group following the Distribution Date; and (ii) except as otherwise set forth in Article III, Aptiv or the Aptiv Group, as applicable,
will retain and be solely and exclusively responsible for all obligations and liabilities with respect to, or in any way related to, any Employment Agreement that is not a Delphi Technologies Employment Agreement. 

ARTICLE VI 
 CERTAIN
WELFARE BENEFIT PLAN MATTERS 
 Section 6.1    Delphi Technologies Spinoff Welfare Plans. 

(a)    Effective not later than the Distribution, Delphi Technologies or a member of the Delphi Technologies Group will
establish certain other welfare benefit 

  
 -20- 

 
plans (such plans, the “Delphi Technologies Spinoff Welfare Plans”). Delphi Technologies will cause each Delphi Technologies Spinoff Welfare Plan to have terms and features
(including benefit coverage options and employer contribution provisions) that are substantially similar to one of the Aptiv Benefit Plans listed on Schedule 6.1(a) (such Aptiv Benefit Plans, the “Split Welfare Plans”) such
that (for the avoidance of doubt) each Split Welfare Plan is substantially replicated by a Delphi Technologies Spinoff Welfare Plan, except as otherwise provided on Schedule 6.1(a). From and after the Distribution Date or Applicable Transfer
Date, Delphi Technologies will cause each Delphi Technologies Spinoff Welfare Plan, subject to the terms of such plans, to cover those Delphi Technologies Employees and their Plan Payees who immediately prior to the Distribution or Applicable
Transfer Date were participating in, or entitled to present or future benefits under, the corresponding Split Welfare Plan, except as otherwise provided in the Transition Services Agreement. Notwithstanding the foregoing, with respect to any
severance benefits owed to any Aptiv Employee or Former Aptiv Business Employee as a result of a termination of employment occurring on or prior to the Distribution Date (the “Retained Severance Benefits”), the Aptiv Group and the
applicable Aptiv Welfare Plans (including the Split Welfare Plans) will be solely responsible for all such Retained Severance Benefits. With respect to any severance benefits owed to any Delphi Technologies Employee or Former Delphi Technologies
Business Employee as a result of a termination of employment occurring on or prior to the Distribution Date, the Delphi Technologies Group and the applicable Delphi Technologies Spinoff Welfare Plans will be solely responsible for all such severance
benefits. The Delphi Technologies Group and the Delphi Technologies Spinoff Welfare Plans will be solely responsible for all claims incurred by Delphi Technologies Employees and their Plan Payees under the Delphi Technologies Spinoff Welfare Plans
and Split Welfare Plans that are unpaid as of the Distribution Date or Applicable Transfer Date, as applicable, (except with respect to Retained Severance Benefits or as otherwise provided in the Transition Services Agreement) (“Delphi
Technologies Welfare Claims”) before, on and after the Distribution Date or Applicable Transfer Date, but only to the extent such claims are not otherwise payable under an insurance policy held by the Aptiv Group. To the extent any Delphi
Technologies Welfare Claims are payable under an insurance policy held by the Aptiv Group, Aptiv will take all commercially reasonable actions necessary to process such claim and obtain payment under the applicable insurance policy. Effective as of
the Distribution Date or Applicable Transfer Date, Aptiv will cause Delphi Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) and their Plan Payees to cease to be covered by the Aptiv Welfare Plans (including
the Split Welfare Plans), except as otherwise provided in the Transition Services Agreement. The Aptiv Group and the Aptiv Welfare Plans will remain solely responsible for all claims incurred by Aptiv Employees, Former Aptiv Business Employees and
their Plan Payees, whether incurred before, on, or after the Distribution Date. 
 (b)    For purposes of Article
VI, a claim will be deemed “incurred” on the date that the event that gives rise to the claim occurs (for purposes of life insurance, severance, sickness, accident, and disability programs) or on the date that treatment or services are
provided (for purposes of health care programs). 

  
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 Section 6.2    Continuation of Elections. As of the Distribution
Date, or Applicable Transfer Date, Delphi Technologies will cause the Delphi Technologies Spinoff Welfare Plans to recognize elections and designations (including, without limitation, all coverage and contribution elections and beneficiary
designations, all continuation coverage and conversion elections, and all qualified medical child support orders and other orders issued by courts of competent jurisdiction) in effect with respect to Delphi Technologies Employees (or Former Delphi
Technologies Business Employees, if applicable) prior to the Distribution Date, or Applicable Transfer Date, under the corresponding Split Welfare Plan, to the extent such elections and designations and orders are applicable to such Split Welfare
Plan, and apply and maintain in force comparable elections and designations and orders under the Delphi Technologies Spinoff Welfare Plans for the remainder of the period or periods for which such elections or designations are by their original
terms effective. 
 Section 6.3    Deductibles, Cost-Sharing Provisions, and Coverage Maximums. As of the
Distribution Date, or Applicable Transfer Date, Delphi Technologies will cause the Delphi Technologies Spinoff Welfare Plans to recognize all amounts applied to deductibles, co-payments and out-of-pocket maximums with respect to Delphi Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) under the corresponding Split Welfare
Plan during the plan year in which the Distribution or Applicable Transfer Date occurs, and the Delphi Technologies Spinoff Welfare Plans will not impose any limitations on coverage for preexisting conditions other than such limitations as were
applicable under the corresponding Split Welfare Plan prior to the Distribution Date or Applicable Transfer Date. As of the Distribution Date, or Applicable Transfer Date, Delphi Technologies will cause the Delphi Technologies Spinoff Welfare Plans
to recognize all amounts (e.g., days or dollars) accrued towards coverage maximums with respect to Delphi Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) under the corresponding Split Welfare Plan during the
plan year in which the Distribution or Applicable Transfer Date occurs. 
 Section 6.4    Flexible Spending
Account Treatment. Notwithstanding anything in Sections 6.2 and 6.3 to the contrary, with respect to the portion of a Split Welfare Plan that consists of medical and dependent care flexible spending accounts (the “Aptiv
Flexible Account Plan”), as of the Distribution Date or Applicable Transfer Date, Delphi Technologies will be solely responsible for all liabilities with respect to Delphi Technologies Employees and Former Delphi Technologies Business
Employees, if applicable, and the applicable Delphi Technologies Spinoff Welfare Plan (the “Delphi Technologies Flexible Account Plan”) will, as required under Section 6.2, give effect to the elections of Delphi
Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) that were in effect under the corresponding Split Welfare Plan as of the Distribution Date or Applicable Transfer Date. After the Distribution Date or
Applicable Transfer Date, the Delphi Technologies Flexible Account Plan will be responsible for reimbursement of all previously reimbursable medical expense and dependent care claims incurred by Delphi Technologies Employees (and Former
Delphi Technologies Business Employees, if applicable), regardless of when the claims were incurred. Notwithstanding the foregoing, if a Delayed Transfer Employee returning from disability leave has no election in place under the Aptiv Flexible
Account Plan, such employee may make a new election under the Delphi Technologies Flexible Account Plan as of the Applicable Transfer Date. 

  
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 Section 6.5    Workers’ Compensation. The Aptiv Group will
be solely responsible for all United States (including its territories) workers’ compensation claims of Aptiv Employees and Former Aptiv Business Employees, regardless of when the Workers’ Compensation Events to which such claims relate
occur. The Aptiv Group will have sole authority for administering, making decisions with respect to, and paying all United States (including its territories) workers’ compensation claims of Delphi Technologies Employees with respect to
Workers’ Compensation Events occurring before the Distribution Date or Applicable Transfer Date (“Delphi Technologies Workers’ Compensation Claims”), subject to the prior consent of Delphi Technologies, which consent shall
not be unreasonably withheld. The consent described in the immediately preceding sentence will be evidenced in writing with respect to any decision relating to (a) the settlement of a Delphi Technologies Workers’ Compensation Claim,
(b) the designation of an “allowed condition,” or (c) the administration of ongoing litigation. Delphi Technologies will, and will cause any other Delphi Technologies Entity (and each of their respective successors and assigns)
to, jointly and severally indemnify, defend and hold harmless Aptiv and each member of the Aptiv Group and each of their respective successors and assigns from and against any and all Damages incurred by Aptiv arising out of or in connection with a
Delphi Technologies Workers’ Compensation Claim, only if such Damages arise after the Distribution Date, and only to the extent such Damages are not payable under an insurance policy held by the Aptiv Group. To the extent any such Damages are
payable under an insurance policy held by the Aptiv Group, Aptiv will take all commercially reasonable actions necessary to obtain payment of such Damages under the applicable insurance policy. The Delphi Technologies Group will be solely
responsible for all workers’ compensation claims of Delphi Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) with respect to Workers’ Compensation Events occurring on or after the Distribution Date.

 Section 6.6    COBRA. Effective as of the Distribution Date or Applicable Transfer Date, Delphi
Technologies or a member of the Delphi Technologies Group will assume or will cause the Delphi Technologies Spinoff Welfare Plans to assume sole responsibility for compliance with COBRA after the Distribution Date or Applicable Transfer Date for all
Delphi Technologies Employees (and Former Delphi Technologies Business Employees, if applicable) and their “qualified beneficiaries” for whom a “qualifying event” occurs on or after the Distribution Date or the Applicable
Transfer Date; provided, however, that Aptiv or a member of the Aptiv Group will be responsible for furnishing any election notice required under COBRA to any Delphi Technologies Transferee. Aptiv, the Aptiv Group, or a Split Welfare
Plan will remain solely responsible for compliance with COBRA before, on and after the Distribution Date or Applicable Transfer Date for Aptiv Employees, Former Aptiv Business Employees, and their “qualified beneficiaries”;
provided, however, that Delphi Technologies or a member of the Delphi Technologies Group will be responsible for furnishing any election notice required under COBRA to any Aptiv Transferee. The terms “qualified beneficiaries”
and 

  
 -23- 

 
“qualifying event” will have the meanings given to them under Code Section 4980B and ERISA Sections 601-608. For the avoidance of doubt,
Section 6.1(a) will govern whether the Delphi Technologies Spinoff Welfare Plans or Split Welfare Plans are responsible for claims incurred by Delphi Technologies Employees or their qualified beneficiaries while receiving continuation
coverage under COBRA. 
 ARTICLE VII 

U.S. TAX-QUALIFIED DEFINED CONTRIBUTION PLANS 

Section 7.1    Delphi Technologies Spinoff DC Plans. 

(a)    Effective as of the Plan Split Date, Delphi Technologies or another member of the Delphi Technologies Group will
adopt and establish certain defined contribution plans that are intended to qualify under Code Section 401(a), and a related master trust or trusts exempt under Code Section 501(a) (such plans and trusts, the “Delphi Technologies
Spinoff DC Plans”). Each Delphi Technologies Spinoff DC Plan will have terms and features (including employer contribution provisions) that are substantially similar to one of the Benefit Plans listed on Schedule 7.1(a) (such Benefit
Plans, the “Split DC Plans”) such that (for the avoidance of doubt) each Split DC Plan is substantially replicated by a corresponding Delphi Technologies Spinoff DC Plan. Delphi Technologies or a member of the Delphi Technologies
Group will be solely responsible for taking all necessary, reasonable, and appropriate actions (including the submission of the Delphi Technologies Spinoff DC Plans to the Internal Revenue Service for a determination of tax-qualified status) to establish, maintain and administer the Delphi Technologies Spinoff DC Plans so that they are qualified under Section 401(a) of the Code and that the related trusts thereunder are exempt
under Section 501(a) of the Code. Each Delphi Technologies Spinoff DC Plan will assume liability for all benefits accrued or earned (whether or not vested) by Delphi Technologies Employees and Former Delphi Technologies Business Employees, as
applicable, under the corresponding Split DC Plan as of the Plan Split Date or Applicable Transfer Date. 
 (b)    On or
as soon as reasonably practicable following the Plan Split Date or Applicable Transfer Date (but not later than 30 days thereafter), Aptiv or another member of the Aptiv Group will cause each Split DC Plan to transfer to the applicable Delphi
Technologies Spinoff DC Plan, and Delphi Technologies or another member of the Delphi Technologies Group will cause such Delphi Technologies Spinoff DC Plan to accept the transfer of, the accounts, liabilities and related assets in such Split DC
Plan attributable to Delphi Technologies Employees and Former Delphi Technologies Business Employees, if applicable, and their respective Plan Payees. The transfer of assets will be in cash or in kind (as determined by the transferor) and include
outstanding loan balances. 
 (c)    On or as soon as reasonably practicable following the Applicable Transfer Date (but
not later than 30 days thereafter), Delphi Technologies or a member of the Delphi Technologies Group will cause the accounts, related liabilities, and related assets in the corresponding Delphi Technologies Spinoff DC Plan(s) attributable to any
Aptiv Transferees and their respective Plan Payees (including any outstanding loan 

  
 -24- 

 
balances) to be transferred in cash or in-kind (as determined by the transferor) in accordance with Code Section 414(l) and Treasury Regulation Section 1.414(l)-1 and Section 208 of ERISA to the applicable Split DC Plan(s). Aptiv or another member of the Aptiv Group will cause the applicable Split DC Plan(s) to accept such transfer of accounts,
liabilities and assets. 
 (d)    From and after the Plan Split Date, except as specifically provided in paragraph
(c) above, Delphi Technologies and the Delphi Technologies Group will be solely and exclusively responsible for all obligations and liabilities with respect to, or in any way related to, the Delphi Technologies Spinoff DC Plans, whether
accrued before, on or after the Plan Split Date. For the avoidance of doubt, the Delphi Technologies Spinoff DC Plans will, to the extent required by Law and the terms of the applicable Delphi Technologies Spinoff DC Plans, have the sole and
exclusive obligation to restore the unvested portion of any account attributable to any individual who becomes employed by a member of the Delphi Technologies Group and whose employment with Aptiv or any of its Affiliates, or a member of the Aptiv
Group, terminated on or before the Plan Split Date at a time when such individual’s benefits under the Split DC Plans were not fully vested. 

Section 7.2    Continuation of Elections. As of the Plan Split Date, or Applicable Transfer Date, as
applicable, Delphi Technologies (acting directly or through a member of the Delphi Technologies Group) will cause the Delphi Technologies Spinoff DC Plans to recognize and maintain all elections (to the extent still applicable and reasonable),
including investment and payment form elections, beneficiary designations, and the rights of alternate payees under qualified domestic relations orders with respect to Delphi Technologies Employees and their respective Plan Payees under the
corresponding Split DC Plan. 
 Section 7.3    Contributions Due. All amounts payable to the Split DC Plans
with respect to employee deferrals, matching contributions and employer contributions for Delphi Technologies Employees and Former Delphi Technologies Business Employees, if applicable, relating to a time period ending on or prior to the Plan Split
Date, determined in accordance with the terms and provisions of the Split DC Plans, ERISA and the Code, will be paid by Aptiv or another member of the Aptiv Group to the appropriate Split DC Plan prior to the date of any asset transfer described in
Section 7.1(b). 
 ARTICLE VIII 

NONQUALIFIED RETIREMENT PLANS 

Section 8.1    Delphi Technologies Spinoff Nonqualified Plans. 

(a)    Effective as of the Plan Split Date, Delphi Technologies or another member of the Delphi Technologies Group will
establish certain nonqualified retirement plans (such plans, the “Delphi Technologies Spinoff Nonqualified Plans”). Each Delphi Technologies Spinoff Nonqualified Plan will have terms and features (including employer contribution
provisions) that are substantially similar to one of the Aptiv 

  
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Benefit Plans listed on Schedule 8.1(a) (such plans, the “Split Nonqualified Plans”) such that (for the avoidance of doubt), each Split Nonqualified Plan is substantially
replicated by a corresponding Delphi Technologies Spinoff Nonqualified Plan. Delphi Technologies or a member of the Delphi Technologies Group will be solely responsible for taking all necessary, reasonable, and appropriate actions to establish,
maintain and administer the Delphi Technologies Spinoff Nonqualified Plans so that they do not result in adverse Tax consequences under Code Section 409A. Each Delphi Technologies Spinoff Nonqualified Plan will assume liability for all benefits
accrued or earned (whether or not vested) by Delphi Technologies Employees and their respective Plan Payees under the corresponding Split Nonqualified Plan as of the Plan Split Date. From and after the Plan Split Date, Delphi Technologies and the
Delphi Technologies Group will be solely and exclusively responsible for all obligations and liabilities with respect to, or in any way related to, the Delphi Technologies Spinoff Nonqualified Plans, whether accrued before, on or after the Plan
Split Date. 
 (b)    From and after the Plan Split Date, Aptiv and the Aptiv Group will be solely and exclusively
responsible for all obligations and liabilities with respect to, or in any way related to, the nonqualified retirement plans sponsored or maintained by a member of the Aptiv Group (including, but not limited to, the Split Nonqualified Plans) to the
extent such obligations and liabilities are not specifically assumed by a Delphi Technologies Group member or the Delphi Technologies Spinoff Nonqualified Plans pursuant to Section 8.1(a). 

(c)    Aptiv will retain and be solely and exclusively responsible for all obligations and liabilities with respect to, or
in any way related to, any arrangements between Aptiv or its Affiliates and certain service providers and former service providers with respect to the plans set forth on Schedule 8.1(c). 

Section 8.2    No Distributions on Separation. Aptiv and Delphi Technologies acknowledge that neither the
Distribution nor any of the other transactions contemplated by this Employee Matters Agreement (including the split of certain plans as of the Plan Split Date), the Separation Agreement, or the other Ancillary Agreements will trigger a
payment or distribution of compensation under any Benefit Plan that is a nonqualified retirement plan for any Aptiv Employee, Delphi Technologies Employee, Former Aptiv Business Employee or Former Delphi Technologies Business Employee and,
consequently, that the payment or distribution of any compensation to which any Aptiv Employee, Delphi Technologies Employee, Former Aptiv Business Employee or Former Delphi Technologies Business Employee is entitled under any such Benefit Plan will
occur upon such individual’s separation from service from the Aptiv Group or the Delphi Technologies Group, as applicable, or at such other time as specified in the applicable Benefit Plan. 

Section 8.3    Section 409A. Aptiv and Delphi Technologies will cooperate in good faith so that the
Distribution will not result in adverse Tax consequences under Code Section 409A to any current or former employee of any member of the Aptiv Group or any member of the Delphi Technologies Group, or their respective Plan Payees, in respect of
his or her benefits under any Aptiv Benefit Plan or Delphi Technologies Benefit Plan. 

  
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 Section 8.4    Continuation of Elections. As of the Plan Split
Date, or Applicable Transfer Date and as permitted by Code Section 409A, Delphi Technologies (acting directly or through a member of the Delphi Technologies Group) will cause each Delphi Technologies Spinoff Nonqualified Plan to recognize and
maintain all elections (to the extent still applicable and reasonable), including deferral, investment and payment form elections, beneficiary designations, and the rights of alternate payees under qualified domestic relations orders with respect to
Delphi Technologies Employees and their Plan Payees under the corresponding Split Nonqualified Plan. 

Section 8.5    Delayed Transfer Employees. 

(a)    Any Delphi Technologies Transferee will be treated in the same manner as a Delphi Technologies Employee under this
Article VIII, except that such Delphi Technologies Transferee may experience a separation from service from Aptiv (within the meaning of Code Section 409A) on his or her Applicable Transfer Date. Such a Delphi Technologies
Transferee’s Applicable Transfer Date will be treated as the Distribution Date. 
 (b)    The Aptiv Group will
assume and be solely responsible, pursuant to the terms of the applicable Split Nonqualified Plan, for any benefits accrued by any Aptiv Transferee under any Delphi Technologies Spinoff Nonqualified Plan, and the Delphi Technologies Group will have
no liability with respect thereto. Any Aptiv Transferee will be treated in the same manner as an Aptiv Employee under this Article VIII, except that such Aptiv Transferee may experience a separation from service from Delphi Technologies
(within the meaning of Code Section 409A) on his or her Applicable Transfer Date. Such an Aptiv Transferee’s Applicable Transfer Date will be treated as the Distribution Date. 

ARTICLE IX 
 APTIV EQUITY
COMPENSATION AWARDS 
 Section 9.1    Outstanding Aptiv Equity Compensation Awards. 

(a)    Each Aptiv Equity Compensation Award that is outstanding as of the Distribution Date will be adjusted as described
below, so that each Aptiv Equity Compensation Award held by an Aptiv Participant will be adjusted to be an Adjusted Aptiv Equity Compensation Award, and each Aptiv Equity Compensation Award held by a Delphi Technologies Participant will be adjusted
to be a Delphi Technologies Equity Compensation Award, unless otherwise provided in this Section 9.1(a); provided, however, that, effective immediately prior to the Distribution, the Aptiv Compensation Committee may provide
for different adjustments with respect to some or all of a holder’s Aptiv Equity Compensation Awards. For greater certainty, any adjustments made by the Aptiv Compensation Committee will be deemed incorporated by reference herein as if fully
set forth below and will be binding on the parties hereto and their respective Subsidiaries. 

  
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 (i)    With respect to Aptiv Time-Based RSUs: 

(A)    Aptiv Time-Based RSUs held by each Aptiv Participant will be adjusted, effective as of the
Distribution Date and immediately prior to the Distribution, pursuant to the adjustment provisions of the applicable Aptiv LTIP, to be Adjusted Aptiv Time-Based RSUs. Subject to the adjustment provisions of the applicable Aptiv LTIP, the Adjusted
Aptiv Time-Based RSUs otherwise will be subject to substantially the same terms, vesting conditions and other restrictions, if any, that were applicable to the respective Aptiv Time-Based RSUs immediately prior to the Distribution Date. The number
of such Adjusted Aptiv Time-Based RSUs for each such Aptiv Participant will be equal to the product (rounded up to the nearest whole unit) of (1) the number of such Aptiv Time-Based RSUs held by such Aptiv Participant immediately prior to the
Distribution Date and (2) a fraction, (a) the numerator of which is the Pre-Distribution Aptiv Price and (b) the denominator of which is the Post-Distribution Aptiv Price. 

(B)    Aptiv Time-Based RSUs held by each Delphi Technologies Participant will be adjusted, effective as
of the Distribution Date and immediately prior to the Distribution, pursuant to the adjustment provisions of the applicable Aptiv LTIP, to be Delphi Technologies Time-Based RSUs. Subject to the adjustment provisions of the applicable Aptiv LTIP, the
Delphi Technologies Time-Based RSUs otherwise will be subject to substantially the same terms, vesting conditions and other restrictions, if any, that were applicable to the respective Aptiv Time-Based RSUs immediately prior to the Distribution
Date. The number of such Delphi Technologies Time-Based RSUs for each such Delphi Technologies Participant will be equal to the product (rounded up to the nearest whole unit) of (1) the number of such Aptiv Time-Based RSUs held by such Delphi
Technologies Participant immediately prior to the Distribution Date and (2) a fraction, the numerator of which is the Pre-Distribution Aptiv Price and the denominator of which is the Delphi Technologies
Price. 
 (ii)    With respect to Aptiv Performance-Based RSUs: 

(A)    Aptiv Performance-Based RSUs held by each Aptiv Participant will be adjusted, effective as of the
Distribution Date and immediately prior to the Distribution, pursuant to the adjustment provisions of the applicable Aptiv LTIP, to be Adjusted Aptiv Performance-Based RSUs. The target number of such Adjusted

  
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Aptiv Performance-Based RSUs will be equal to the product (which will be rounded up to the nearest whole unit) of (1) the target number of such Aptiv Performance-Based RSUs held by such
Aptiv Participant immediately prior to the Distribution and (2) a fraction, (a) the numerator of which is the Pre-Distribution Aptiv Price and (b) the denominator of which is the
Post-Distribution Aptiv Price. Subject to the adjustment provisions of the applicable Aptiv LTIP, the Adjusted Aptiv Performance-Based RSUs otherwise will be subject to substantially the same terms, vesting conditions and other restrictions, if any,
that were applicable to the respective Aptiv Performance-Based RSUs immediately prior to the Distribution Date. The determination of whether any portion of an Adjusted Aptiv Performance-Based RSU award held by an Aptiv Participant has been earned
will be made by the Aptiv Compensation Committee based upon the achievement of the applicable management objectives for the applicable performance period during the first quarter of the calendar year following the calendar year in which the
applicable performance period ends, subject to the terms of the Adjusted Aptiv Performance-Based RSU award. 

(B)    Aptiv Performance-Based RSUs held by each Delphi Technologies Participant will be adjusted,
effective as of the Distribution Date and immediately prior to the Distribution, pursuant to the adjustment provisions of the applicable Aptiv LTIP, to be Delphi Technologies Performance-Based RSUs. The target number of such Delphi Technologies
Performance-Based RSUs will be equal to the product (which will be rounded up to the nearest whole unit) of (1) the target number of such Aptiv Performance-Based RSUs held by such Delphi Technologies Participant immediately prior to the
Distribution and (2) a fraction, (a) the numerator of which is the Pre-Distribution Aptiv Price and (b) the denominator of which is the Delphi Technologies Price. Subject to the adjustment
provisions of the applicable Aptiv LTIP, the Delphi Technologies Performance-Based RSUs otherwise will be subject to substantially the same terms, vesting conditions and other restrictions, if any, that were applicable to the respective Aptiv
Performance-Based RSUs immediately prior to the Distribution Date. The determination of whether any portion of a Delphi Technologies Performance-Based RSU award held by a Delphi Technologies Participant has been earned will be made by the Delphi
Technologies Compensation Committee based upon the achievement of the applicable management objectives for the applicable performance period during the first quarter of the calendar year following the calendar year in which the applicable
performance period ends, in accordance with the terms of the Delphi Technologies Performance-Based RSU award. References to the Delphi Technologies Compensation Committee in this Section 9.1(a)(ii)(B) will be deemed references to the
Aptiv Compensation Committee to the extent necessary to comply with Section 162(m) of the Code. 

  
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 (b)    Prior to the Distribution Date, Delphi Technologies will establish
equity compensation plans, including the Delphi Technologies LTIP, so that upon the Distribution, Delphi Technologies will have in effect an equity compensation plan that allows grants of equity compensation awards subject to substantially the same
terms as those that apply to the applicable Aptiv Equity Compensation Awards. From and after the Distribution Date, each Delphi Technologies Equity Compensation Award will be subject to the terms of the applicable Delphi Technologies equity
compensation plan, the award agreement and such other applicable writings governing such Delphi Technologies Equity Compensation Award and any Employment Agreement to which the applicable holder is a party. From and after the Distribution Date,
Delphi Technologies will retain, pay, perform, fulfill and discharge all Liabilities arising out of or relating to the Delphi Technologies Equity Compensation Awards. Aptiv will retain, pay, perform, fulfill and discharge all Liabilities arising out
of or relating to the Aptiv Equity Compensation Awards. 
 (c)    In all events, the adjustments provided for in this
Section 9.1 will be made in a manner that, as determined by Aptiv, avoids adverse Tax consequences to holders under Code Section 409A. 

Section 9.2    Conformity with Non-U.S. Laws. Notwithstanding anything
to the contrary in this Agreement, (i) to the extent any of the provisions in this Article IX (or any equity award described herein) do not conform with applicable non-U.S. laws (including
provisions for the collection of withholding taxes), such provisions shall be modified to the extent necessary to conform with such non-U.S. laws in such manner as is equitable and to preserve the intent
hereof, as determined by the parties in good faith, and (ii) the provisions of this Article IX may be modified to the extent necessary to avoid undue cost or administrative burden arising out of the application of this Article IX
to awards subject to non-U.S. laws. 
 Section 9.3    Tax Withholding
and Reporting. 
 (a)    Except as otherwise required by applicable non-U.S.
law, the appropriate member of the Aptiv Group will be responsible for all payroll taxes, withholding and reporting with respect to Aptiv Equity Compensation Awards held by Aptiv Employees, Former Aptiv Business Employees and Former Delphi
Technologies Business Employees. Except as otherwise required by applicable non-U.S. law, the appropriate member of the Delphi Technologies Group will be responsible for all payroll taxes, withholding and
reporting with respect to Delphi Technologies Equity Compensation Awards held by Delphi Technologies Employees. 

(b)    If Aptiv or Delphi Technologies determines in its reasonable judgment that any action required under this
Article IX will not achieve the intended tax, accounting and legal results, including, without limitation, the intended results under Code Section 409A or FASB ASC Topic 718 – Stock Compensation, then at the request of Aptiv or
Delphi Technologies, as applicable, Aptiv and Delphi Technologies will mutually cooperate in taking such actions as are necessary or appropriate to achieve such results, or most nearly achieve such results if the originally-intended results are not
fully attainable. 

  
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 (c)    Tax deductions with respect to Aptiv Equity Compensation Awards and
Delphi Technologies Equity Compensation Awards will be allocated in accordance with the Tax Matters Agreement. 

Section 9.4    Employment Treatment. 

(a)    Continuous employment with the Delphi Technologies Group and the Aptiv Group following the Distribution Date
will be deemed to be continuing service for purposes of vesting for the Delphi Technologies Equity Compensation Awards and the Aptiv Equity Compensation Awards. However, in the event that a Delphi Technologies Employee terminates
employment after the Distribution Date and becomes employed by the Aptiv Group, for purposes of Article IX, the Delphi Technologies Employee will be deemed terminated and the terms and conditions of the applicable performance incentive plan
under which grants were made will apply. Similarly, in the event that an Aptiv Employee terminates employment after the Distribution Date and becomes employed by the Delphi Technologies Group, for purposes of Article IX, the Aptiv Employee
will be deemed terminated and the terms and conditions of the performance incentive plan under which grants were made will apply. Notwithstanding the foregoing, for purposes of this Article IX only, if an individual is a Delayed Transfer
Employee, such individual will not be considered to have terminated on his or her Applicable Transfer Date. In addition, a non-employee member of the board of directors of Aptiv or Delphi Technologies
will be treated in a similar manner to that described in this Section 9.4(a). 
 (b)    If, after the
Distribution Date, Aptiv or Delphi Technologies identifies an administrative error in the individuals identified as holding Aptiv Equity Compensation Awards and Delphi Technologies Equity Compensation Awards, the amount of such awards so
held, the vesting level of such awards, or any other similar error, Aptiv and Delphi Technologies will mutually cooperate in taking such actions as are necessary or appropriate to place, as nearly as reasonably practicable, the individual and Aptiv
and Delphi Technologies in the position in which they would have been had the error not occurred. 

Section 9.5    Equity Award Administration. Delphi Technologies and Aptiv agree that Fidelity Brokerage
Services LLC will be the administrator and recordkeeper for the Delphi Technologies and Aptiv Equity Compensation Awards outstanding as of the Distribution for the life of the relevant awards, unless the parties mutually agree otherwise. 

Section 9.6    Registration. Delphi Technologies will register the Delphi Technologies Stock relating to the
Delphi Technologies Equity Compensation Awards and make any necessary filings with the appropriate Governmental Authorities as required under U.S. and foreign securities Laws. 

  
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 ARTICLE X 

BENEFIT PLAN REIMBURSEMENTS, BENEFIT PLAN THIRD-PARTY CLAIMS 

Section 10.1    General Principles. From and after the Distribution Date, any services that a member of the
Delphi Technologies Group will provide to the members of the Aptiv Group or that a member of the Aptiv Group will provide to the members of the Delphi Technologies Group relating to any Benefit Plans will be set forth in the Transition Services
Agreements (and, to the extent provided therein, a member of the Delphi Technologies Group or the Aptiv Group will provide administrative services referred to in this Employee Matters Agreement). 

Section 10.2    Benefit Plan Third-Party Claims. Any Third-Party Claim relating to the matters addressed in
this Agreement shall be governed by the applicable provisions of the Separation Agreement. 
 ARTICLE XI 

INDEMNIFICATION 

Section 11.1    Indemnification. All Liabilities assumed by or allocated to Delphi Technologies or the Delphi
Technologies Group pursuant to this Employee Matters Agreement will be deemed to be Delphi Technologies Liabilities for purposes of Article V of the Separation Agreement, and all Liabilities retained or assumed by or allocated to Aptiv or the Aptiv
Group pursuant to this Employee Matters Agreement will be deemed to be Aptiv Liabilities for purposes of Article V of the Separation Agreement. All such Delphi Technologies Liabilities and Aptiv Liabilities shall be governed by the applicable
indemnification terms of the Separation Agreement. 
 ARTICLE XII 

COOPERATION 

Section 12.1    Cooperation. Following the date of this Employee Matters Agreement, Aptiv and Delphi
Technologies will, and will cause their respective Subsidiaries, agents and vendors to, use commercially reasonable efforts to cooperate with respect to any employee compensation, benefits or human resources systems matters that Aptiv or Delphi
Technologies, as applicable, reasonably determines require the cooperation of both Aptiv and Delphi Technologies in order to accomplish the objectives of this Employee Matters Agreement. Without limiting the generality of the preceding sentence,
(a) Aptiv and Delphi Technologies will cooperate in coordinating each of their respective payroll systems in connection with the transfers of Aptiv Employees to the Aptiv Group and the Distribution, (b) Aptiv will, and will cause its
Subsidiaries to, transfer records to Delphi Technologies as reasonably necessary for the proper administration of the Delphi Technologies Benefit Plans, to the extent such records are in Aptiv’s possession, (c) Aptiv and Delphi
Technologies will share, with 

  
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each other and with their respective agents and vendors (without obtaining releases), all employee, participant and beneficiary information necessary for the efficient and accurate administration
of the Benefit Plans, and (d) Aptiv and Delphi Technologies will share such information as is necessary to administer equity awards pursuant to Article IX, to provide any required information to holders of such equity awards, and to make
any governmental filings with respect thereto. 
 ARTICLE XIII 

MISCELLANEOUS 

Section 13.1    Vendor Contracts. Prior to the Distribution, Aptiv and Delphi Technologies will use reasonable
best efforts to (a) negotiate with the current Third Party providers to separate and assign the applicable rights and obligations under each group insurance policy, health maintenance organization, administrative services contract, Third Party
administrator agreement, letter of understanding or arrangement that pertains to one or more Aptiv Benefit Plans and one or more Delphi Technologies Benefit Plans (each, a “Vendor Contract”) to the extent that such rights or
obligations pertain to Delphi Technologies Employees and their respective Plan Payees or, in the alternative, to negotiate with the current Third Party providers to provide substantially similar services to the Delphi Technologies Benefit Plans on
substantially similar terms under separate contracts with Delphi Technologies or the Delphi Technologies Benefit Plans and (b) to the extent permitted by the applicable Third Party provider, obtain and maintain pricing discounts or other
preferential terms under the Vendor Contracts. 
 Section 13.2    Employment Taxes Withholding Reporting
Responsibility. Delphi Technologies and Aptiv hereby agree to follow the standard procedure for United States employment Tax withholding as provided in Section 4 of Rev. Proc. 2004-53, I.R.B. 2004-34. Aptiv will withhold and remit all employment taxes for the last payroll date preceding the Distribution Date with respect to all current and former employees of Aptiv and Delphi Technologies who receive
wages on such payroll date. 
 Section 13.3    Data Privacy. The parties agree that any applicable data
privacy Laws and any other obligations of the Delphi Technologies Group and the Aptiv Group to maintain the confidentiality of any employee information or information held by any benefit plans in accordance with applicable Law will govern the
disclosure of employee information among the parties under this Employee Matters Agreement. Delphi Technologies and Aptiv will ensure that they each have in place appropriate technical and organizational security measures to protect the personal
data of the Delphi Technologies Employees, Former Delphi Technologies Business Employees, Aptiv Employees and Former Aptiv Business Employees. 

Section 13.4    Third Party Beneficiaries. Nothing contained in this Employee Matters Agreement will be
construed to create any third-party beneficiary rights in any Person, including without limitation any Delphi Technologies Employee, Aptiv Employee, Former Aptiv Business Employee, or Former Delphi Technologies Business Employee (including any
dependent or beneficiary thereof) nor will this Employee Matters Agreement be deemed to amend any Benefit Plan of Aptiv, Delphi Technologies, or their Affiliates or to prohibit Aptiv, Delphi Technologies or their respective Affiliates from amending
or terminating any Benefit Plan. 

  
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 Section 13.5    Effect if Distribution Does Not Occur. If the
Distribution does not occur, then all actions and events that are, under this Employee Matters Agreement, to be taken or occur effective as of the Distribution, or otherwise in connection with the Distribution will not be taken or occur except to
the extent specifically agreed by the parties. 
 Section 13.6    Incorporation of Separation Agreement
Provisions. The following provisions of the Separation Agreement are hereby incorporated herein by reference, and unless otherwise expressly specified herein, such provisions will apply as if fully set forth herein (references in this
Section 13.6 to an “Article” or “Section” will mean Articles or Sections of the Separation Agreement, and references in the material incorporated herein by reference will be references to the Separation Agreement):
Article IV (relating to Dispute Resolution); Article V (relating to Mutual Releases; Indemnification; Cooperation; Insurance); Article VI (relating to Exchange of Information; Confidentiality); Article VII (relating to Further Assurances and
Additional Covenants); and Article X (relating to Miscellaneous). 
 Section 13.7    No Representation or
Warranty. Each of Aptiv (on behalf of itself and each other Aptiv Entity) and Delphi Technologies (on behalf of itself and each other Delphi Technologies Entity) understands and agrees that, except as expressly set forth in this Employee Matters
Agreement, the Separation Agreement or in any other Ancillary Agreement, no party (including its Affiliates) to this Employee Matters Agreement, the Separation Agreement or any other Ancillary Agreement, makes any representation or warranty with
respect to any matter in this Employee Matters Agreement, including, without limitation, any representation or warranty with respect to the legal or Tax status or compliance of any Benefit Plan, compensation arrangement or Employment Agreement, and
Aptiv disclaims any and all liability with respect thereto. Except as expressly set forth in this Employee Matters Agreement, the Separation Agreement or any other Ancillary Agreement, none of Aptiv, Delphi Technologies or any of their respective
Subsidiaries (including their respective Affiliates) makes any representation or warranty about and will not have any Liability for the accuracy of or omissions from any information, documents or materials made available in connection with entering
into this Employee Matters Agreement, the Separation Agreement or any other Ancillary Agreement or the transactions contemplated hereby or thereby. 

  
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 IN WITNESS WHEREOF, the parties have caused this Employee Matters Agreement to be executed on the
date first written above by their respective duly authorized officers. 
  

			
	DELPHI AUTOMOTIVE PLC
		
	By:	 	 
		 	Name:
		 	Title:
	
	DELPHI TECHNOLOGIES PLC
		
	By:	 	 
		 	Name:
		 	Title:

 [Signature Page to Employee Matters Agreement] 

  
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