Document:

EX-10.2

 Exhibit 10.2 

TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT (this “Agreement”), is made and entered into as of
[            ], 2015, by and between INTEGRA LIFESCIENCES HOLDINGS CORPORATION, a Delaware corporation (“Integra”), and SEASPINE HOLDINGS CORPORATION, a Delaware
corporation (“Spinco”). All capitalized terms not otherwise defined shall have the meanings set forth in Article I. 

RECITALS 
 WHEREAS,
Integra and certain of its subsidiaries have joined in filing consolidated federal Income Tax Returns and certain consolidated, combined or unitary state or local Income Tax Returns; 

WHEREAS, Integra LifeSciences Corporation, a Delaware corporation and wholly owned subsidiary of Integra (“ILS”), contributed
all of the outstanding membership interests of Theken Spine, LLC (“Theken”), all of the outstanding stock of SeaSpine, Inc. (“SeaSpine”) and all of the outstanding stock of IsoTis, Inc. (“IsoTis”)
to SeaSpine Orthopedics Corporation, a Delaware corporation and wholly owned subsidiary of ILS (“Controlled”) in exchange for common stock of Controlled; 

WHEREAS, Integra and Spinco have entered into that certain Separation and Distribution Agreement, dated as of the date hereof (the
“Separation Agreement”), pursuant to which, among other things, (i) ILS will contribute or will have contributed to Controlled additional assets and liabilities associated with the Spinco Business, (ii) ILS will contribute
all of the outstanding common stock of Controlled to Spinco, (iii) ILS will distribute all of the outstanding common stock of Spinco to Integra in a transaction intended to qualify, in conjunction with the contribution described in clause (ii),
under Sections 355 and 368(a)(1)(D) of the Code, (iv) Integra will contribute cash to Spinco and (v) Integra will distribute all of the outstanding common stock of Spinco to Integra’s stockholders in a transaction intended to qualify,
in conjunction with the contribution described in clause (iv), under Sections 355 and 368(a)(1)(D) of the Code (collectively, the “Spin-off Transactions”); 

WHEREAS, pursuant to the Spin-off Transactions, Spinco and its subsidiaries will leave the Pre-Spin Group; and 

WHEREAS, the parties hereto, on behalf of themselves and their Affiliates, wish to provide for (i) the allocation of, and indemnification
against, certain liabilities for Taxes, (ii) the preparation and filing of Tax Returns and the payment of Taxes with respect thereto and (iii) certain related matters. 

 NOW THEREFORE, in consideration of the foregoing and the respective covenants and agreements set
forth below, the parties agree as follows: 
 ARTICLE I. 

DEFINITIONS 
 When used
herein the following terms shall have the following meanings: 
 “Affiliate” means, with respect to any entity (the
“given entity”), each entity that directly or indirectly, through one or more intermediaries is controlled by the given entity. For purposes of this definition, “control” means, with respect to any entity, (a) the
possession, directly or indirectly, of 50% or more of the voting power or value of outstanding equity interests of such entity or (b) the power to direct or cause the direction of management and policies of such entity, whether through
ownership of securities, partnership or other ownership interests, by contract or otherwise. Unless otherwise indicated, the term Affiliate shall refer to Affiliates of a party as determined after the Spin-off Transactions. 

“Affiliated Group” means, with respect to a Tax Period, (a) an affiliated group of corporations within the meaning of
Section 1504(a) of the Code or, for purposes of any state or local Tax matters, any consolidated, combined, unitary or similar group of corporations within the meaning of any similar provisions of Tax law for the jurisdiction in question, and
(b) for purposes of any federal, state or local Income Tax matters, any entity owned by a corporation described in clause (a) that is disregarded as separate from its owner for such purposes. 

“Agreement” has the meaning set forth in the preamble to this Agreement. 

“Audit” means any audit, assessment of Taxes, other examination by any Taxing Authority, proceeding or appeal of such a
proceeding relating to Taxes, whether judicial or administrative. 
 “Code” means the Internal Revenue Code of 1986, as
amended, or any successor thereto. 
 “Controlled” has the meaning set forth in the Recitals. 

“Current Allocation Methodology” means the allocation methodology that is set forth in Exhibit A, as applied to Integra
Prepared Pre-Spin/Straddle Mixed Returns. 
 “Delaware VDA” means the voluntary disclosure agreement relating to unclaimed
property between Integra and the state of Delaware entered into prior to the date hereof, pursuant to which the entities included in the agreement must file Tax Returns with the state of Delaware on March 1, 2016, March 1,
2017, March 1, 2018 and additional dates as provided in the agreement. 
 “Distribution” has the meaning set
forth in the Separation Agreement. 
 “Distribution Date” has the meaning set forth in the Separation Agreement. 

“Final Determination” means (i) a decision, judgment, decree, or other order by a court of competent jurisdiction, which
has become final and unappealable; (ii) a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or comparable agreements under the laws of other jurisdictions; (iii) any other final settlement with the
IRS or other Taxing Authority (including the execution of IRS Form 870-AD, or a comparable form under 

  
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the laws of other jurisdictions, but excluding any such form that 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
Taxing Authority to assert a further deficiency); (iv) the expiration of an applicable statute of limitations; or (v) the allowance of a refund or credit, but only after the expiration of all periods during which such refund or credit may
be recovered (including by way of offset). 
 “GAAP” means generally accepted accounting principles in the United States,
consistently applied. 
 “ILS” has the meaning set forth in the Recitals. 

“Income Tax” means any and all Taxes based upon or measured by net income (regardless of whether denominated as an
“income tax,” a “franchise tax” or otherwise). 
 “Income Tax Return” means a Tax Return relating to an
Income Tax. 
 “Integra” has the meaning set forth in the preamble to this Agreement. 

“Integra Affiliated Group” means, for any applicable Tax Period, Integra and each entity that is a member of an Affiliated
Group for such Tax Period (or portion thereof) with respect to which Integra would be the common parent. For the avoidance of doubt, the Integra Affiliated Group shall include, for the portion of the Straddle Period that ends on the Distribution
Date, Spinco and other entities that will be members of the Spinco Affiliated Group beginning on the day immediately after the Distribution Date. 

“Integra Group” means Integra and its Affiliates, excluding any entity that would be a member of the Spinco Group. 

“Integra Member” means any entity that would be a member of the Integra Group. 

“Integra Prepared Pre-Spin/Straddle Mixed Return” has the meaning set forth in Section 2.3(a). 

“IRS” means the Internal Revenue Service or any successor thereto. 

“Latham Opinion” means the opinion of Latham & Watkins LLP with respect to certain matters relating to qualification
of the Spin-off Transactions under Sections 368(a)(1)(D) and 355 of the Code. 
 “Opinion Representation Letters”
means the representation letters executed by officers of Integra, ILS and Spinco and delivered in connection with the Latham Opinion. 

“Overdue Rate” means a variable rate of interest per annum equal to the Federal short-term rate as established from time to
time pursuant to Section 1274(d) of the Code. 
 “Person” means an individual, a partnership, a corporation, a limited
liability company, an association, a joint stock company, a trust, a joint venture, an unincorporated organization or a governmental entity or any department, agency or political subdivision thereof, without regard to whether any entity is treated
as disregarded for U.S. federal income tax purposes. 

  
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 “Post-Distribution Tax Period” means a Tax Period that begins after the
Distribution Date. 
 “Pre-Distribution Tax Period” means a Tax Period that ends on or before the Distribution Date. 

“Pre-Spin Group” means Integra and its Affiliates before the Spin-off Transactions. 

“Pre-Spin Member” means any entity that was a member of the Pre-Spin Group. 

“Representative” means, with respect to any Person, any of such Person’s directors, officers, employees, agents,
consultants, accountants, attorneys and other advisors. 
 “Responsible Party” means the party responsible for the
preparation and filing of a Tax Return pursuant to Section 2.1. 
 “SeaSpine” has the meaning set forth in the
Recitals. 
 “Section 355(e) Tax” shall mean any Taxes imposed on the Pre-Spin Group resulting from a Final Determination
that Section 355(e) of the Code is applicable to the Spin-off Transactions because the Spin-off Transactions were part of a plan or series of related transactions pursuant to which one or more persons acquired directly or indirectly stock of
Integra or Spinco (or interests in any predecessor or successor thereto within the meaning of Section 355(e)) representing a “50-percent or greater interest” within the meaning of Section 355(e) of the Code. 

“Separate Affiliated Group” means, with respect to any corporation, such corporation’s separate affiliated group as
defined by Section 355(b)(3) of the Code and the Treasury Regulations promulgated thereunder. 
 “Separation
Agreement” has the meaning set forth in the Recitals. 
 “Spinco” has the meaning set forth in the preamble to
this Agreement. 
 “Spinco Active Trade or Business” means the active conduct (as defined in Section 355(b)(2) of the
Code and the Treasury Regulations thereunder) by Spinco and its Separate Affiliated Group of the Spinco Business as conducted immediately prior to the Distribution. 

“Spinco Affiliated Group” means Spinco and each entity that would be a member of an Affiliated Group with respect to which
Spinco would be the common parent for any Post-Distribution Tax Period. For purposes of this Agreement, the Spinco Affiliated Group shall exist from and after the beginning of the day immediately after the Distribution Date. 

“Spinco Business” means the “SeaSpine Business” as defined in the Separation Agreement. 

  
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 “Spinco Group” means Spinco and its Affiliates after the Spin-off Transactions.

 “Spinco Member” means any entity that would be a member of the Spinco Group. 

“Spinco Prepared Pre-Spin/Straddle Nonmixed Return” has the meaning set forth in Section 2.3(b). 

“Spin-off Transactions” has the meaning set forth in the Recitals. 

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

“Tax” means any federal, state, foreign or local income, gross receipts, license, payroll, employment, excise, severance,
stamp, occupation, premium, windfall profits, environmental, customs duties, capital stock, franchise, profits, withholding, social security, unemployment, disability, real property, personal property, sales, use, transfer, registration, value
added, alternative or add-on minimum, estimated, or other tax of any kind whatsoever, including any interest, penalty or addition thereto. 

“Tax Asset” means any Tax Item that has accrued for Tax purposes, but has not been used during a Tax Period, and that could
reduce a Tax in another Tax Period, including, but not limited to, a net operating loss, net capital loss, investment tax credit, foreign tax credit, charitable deduction, credit related to alternative minimum tax and any other Tax credit. 

“Taxing Authority” means the IRS or any other governmental authority responsible for the administration of any Tax. 

“Tax Item” means any item of income, gain, loss, deduction, credit, recapture of credit or any other attribute or item
(including the adjusted basis of property) that may have the effect of increasing or decreasing any Tax. 
 “Tax Period”
means any period prescribed by law or any Taxing Authority for which a Tax Return is required to be filed or a Tax is required to be paid. 

“Tax Practices” means the policies, procedures and practices customarily and consistently employed by the Pre-Spin Group in
the preparation and filing of, and positions taken on, any Tax Returns of the Integra Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period. 

“Tax Refund” means any refund of Taxes, whether by payment, credit, offset, reduction in Tax or otherwise, plus any interest
or other amounts received or payable with respect to such refund. 
 “Tax Return” means any return (including any
information return), report, statement, declaration, notice, form, election, estimated Tax filing, claim for refund or other filing (including any amendments thereof and attachments thereto) required to be filed with or submitted to any Taxing
Authority with respect any Tax. 

  
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 “Tax Treatment” has the meaning set forth in Section 3.3(a). 

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

“Treasury Regulations” means the income tax regulations promulgated under the Code, as such regulations may be amended from
time to time (including corresponding provisions of succeeding regulations). 
 ARTICLE II. 

FILING OF TAX RETURNS AND PAYMENT OF TAXES 

Section 2.1 Preparation and Filing of Tax Returns. 
  

	 	(a)	Subject to Section 2.3, Integra shall prepare (or caused to be prepared) and timely file (taking into account applicable extensions): 

 

	 	(i)	all Tax Returns of the Integra Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period other than Tax Returns described in Section 2.1(b)(i); 

 

	 	(ii)	all Tax Returns of the Integra Affiliated Group or any Pre-Spin Member (or group thereof) for any Straddle Period other than Tax Returns described in Section 2.1(b)(ii); and 

 

	 	(iii)	all Tax Returns of the Integra Affiliated Group or any Integra Member (or group thereof) for all Post-Distribution Tax Periods. 

  

	 	(b)	Subject to Section 2.3, Spinco shall prepare (or caused to be prepared) and timely file (taking into account applicable extensions): 

 

	 	(i)	all Tax Returns for any Pre-Distribution Tax Period that are filed after the Distribution Date that relate solely to the Spinco Group or any Spinco Member (or group thereof); 

 

	 	(ii)	all Tax Returns for any Straddle Period that relate solely to the Spinco Group or any Spinco Member (or group thereof), including, for the avoidance of doubt, any Tax Return for a Straddle Period required to be filed by
Spinco or any Spinco Member pursuant to the Delaware VDA; and 

  

	 	(iii)	all Tax Returns of the Spinco Affiliated Group or any Spinco Member (or group thereof) for all Post-Distribution Tax Periods, including, for the avoidance of doubt, any Tax Return for a Post-Distribution Tax Period
required to be filed by Spinco or any Spinco Member pursuant to the Delaware VDA. 

  
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 Section 2.2 Provision of Filing Information. Each party shall cooperate with the
Responsible Party in the preparation and filing of all Tax Returns relating to Pre-Distribution Tax Periods and Straddle Periods, including by providing the Responsible Party with (a) all necessary filing information in a manner consistent with
past Tax Practices, (b) all other information reasonably requested in connection with the preparation of such Tax Returns, including permission to copy any applicable documents, and (c) such other assistance reasonably necessary or
requested for the filing of such Tax Returns. 
 Section 2.3 Advance Review of Tax Returns. 

 

	 	(a)	At least fifteen (15) business days, or such other reasonable time as mutually agreed to by both parties, prior to the filing of any Tax Return pursuant to Section 2.1(a)(i) or Section 2.1(a)(ii)
that includes a Spinco Member (collectively, an “Integra Prepared Pre-Spin/Straddle Mixed Return”), Integra shall provide Spinco with a copy of the portion of such Tax Return that relates to the Spinco Member. 

 

	 	(b)	At least fifteen (15) business days, or such other reasonable time as mutually agreed to by both parties, prior to the filing of any Tax Return pursuant to Section 2.1(b)(i) or Section 2.1(b)(ii)
(collectively, a “Spinco Prepared Pre-Spin/Straddle Nonmixed Return”), Spinco shall provide Integra with a copy of such Tax Return. 

  

	 	(c)	Spinco and its Representatives shall have the right to review all related work papers prior to Integra’s filing of an Integra Prepared Pre-Spin/Straddle Mixed Return. Integra shall consult with Spinco and its
Representatives regarding Spinco’s comments with respect to such Tax Returns or related work papers and shall in good faith consult with such party in an effort to resolve any differences with respect to (i) the preparation and accuracy of
such Tax Returns and their consistency with past Tax Practices and (ii) the recommendations of Spinco and its Representatives for alternative positions with respect to items reflected on such Tax Returns; provided, however, that Integra shall
not be obligated to consider any recommendation the result of which would materially adversely affect the Taxes of the Integra Affiliated Group (or any Integra Member) for any Straddle Period or Post-Distribution Tax Period, and Integra may
condition the acceptance of any such recommendation upon the receipt of appropriate indemnification from Spinco for any increases in Taxes that may result from the adoption of the relevant alternative position. 

 

	 	(d)	 Integra and its Representatives shall have the right to review all related work papers prior to Spinco’s filing of a Spinco Prepared
Pre-Spin/Straddle Nonmixed Return. Spinco shall consult with Integra and its Representatives regarding Integra’s comments with respect to such Tax Returns or related work papers and shall in good faith consult with such party in an effort to
resolve any differences with respect to (i) the preparation and accuracy of such Tax Returns and their consistency with past Tax Practices and (ii) the recommendations of Integra and its Representatives for alternative positions with
respect to items reflected on such Tax Returns; provided, 

  
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however, that Spinco shall not be obligated to consider any recommendation the result of which would materially adversely affect the Taxes of the Spinco Affiliated Group (or any Spinco Member)
for any Straddle Period or Post-Distribution Tax Period, and Spinco may condition the acceptance of any such recommendation upon the receipt of appropriate indemnification from Integra for any increases in Taxes that may result from the adoption of
the relevant alternative position. 

 Section 2.4 Consistent Positions on Tax Returns. The Responsible Party shall
prepare all Tax Returns (a) for all Pre-Distribution Tax Periods and Straddle Periods in a manner consistent with past Tax Practices and (b) in a manner consistent with the Latham Opinion, except in either case as otherwise required by
changes in applicable law or material underlying facts or as consented by the parties hereto in writing, which consent shall not be unreasonably withheld. 

Section 2.5 Taxable Year. The parties agree that, to the extent permitted by applicable law, (a) the Tax Period with respect
to federal Income Taxes of the Spinco Members included in the consolidated federal Income Tax Return of the Integra Affiliated Group for the Straddle Period that includes the Distribution Date (and all corresponding consolidated, combined, unitary
or similar state or local Income Tax Returns of such Affiliated Group) shall end as of the close of the Distribution Date and (b) the Spinco Affiliated Group and each member thereof shall begin a new taxable year for purposes of such federal,
state or local Income Taxes as of the beginning of the day after the Distribution Date. The parties further agree that, to the extent permitted by applicable law, all federal, state, local and foreign Tax Returns shall be filed consistently with
this position. 
 Section 2.6 Straddle Period Taxes. For purposes of this Agreement, Taxes attributable to Straddle Periods
shall be allocated between the portion of the Straddle Period ending on the Distribution Date and the portion of the Straddle Period beginning after the Distribution Date, as follows: 

 

	 	(a)	Income Taxes shall be allocated on the basis of the actual operations and taxable income for each such period, determined by closing the books at the end of the day on the Distribution Date; and 

 

	 	(b)	Non-Income Taxes shall be allocated by multiplying the amount of such Taxes for the entire Straddle Period by a fraction, the numerator of which is the number of days during the applicable portion of the Straddle Period
and the denominator of which is the total number of days in the Straddle Period. 

 Section 2.7 Payment of Taxes.

  

	 	(a)	Integra shall be liable for and shall pay all Taxes due and payable (including additional Taxes imposed as a result of a Final Determination) with respect to Tax Returns filed by Integra pursuant to
Section 2.1(a); provided, however, that Integra and Spinco shall apportion and allocate the liability with respect to any Integra Prepared Pre-Spin/Straddle Mixed Returns in accordance with the Current Allocation Methodology.

  
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	 	(b)	Spinco shall be liable for and shall pay all Taxes due and payable (including additional Taxes imposed as a result of a Final Determination) with respect to Tax Returns filed by Spinco pursuant to
Section 2.1(b). 

  

	 	(c)	Spinco or Integra, as applicable, shall pay to the other party the amount required to be paid pursuant to Section 2.7(a) under the Current Allocation Methodology within thirty (30) days after written demand
is made by such other party; provided, however, that any such amount shall not be payable earlier than five (5) business days before the date on which the applicable Taxes are required to be paid to the Taxing Authority. 

Section 2.8 Amended Returns. Notwithstanding anything to the contrary in this Agreement, no party may file any amendment to an
Integra Prepared Pre-Spin/Straddle Mixed Return or Spinco Prepared Pre-Spin/Straddle Nonmixed Return without the other party’s consent, which consent shall not be unreasonably withheld; provided, however, that Integra may amend an Integra
Prepared Pre-Spin/Straddle Mixed Return without Spinco’s consent if (a) such amendment will not have an adverse effect on Spinco or any Spinco Member (including as a result of Spinco’s indemnification obligations pursuant to
Sections 3.3(c)(i), 3.3(c)(ii)(B) and 3.3 (c)(iii)(B)) or (b) such amendment will have an adverse effect on Spinco or any Spinco Member (including as a result of Spinco’s indemnification obligations pursuant to
Sections 3.3(c)(i), 3.3(c)(ii)(B) and 3.3 (c)(iii)(B)) and Integra agrees to indemnify Spinco for any and all increases in the liability for Taxes of the Spinco Group or any Spinco Member arising solely as a result of
Integra’s amendment of the Integra Prepared Pre-Spin/Straddle Mixed Return. 
 Section 2.9 Refunds of Taxes. Integra shall
apportion and allocate any Tax Refund realized as a result of a Final Determination with respect to any Integra Prepared Pre-Spin/Straddle Mixed Return filed pursuant to Section 2.1(a)(i) and Section 2.1(a)(ii) in the same
proportion as the liability for the Taxes with respect to such Tax Return was apportioned and allocated pursuant to the Current Allocation Methodology. Any Tax Refund realized as a result of a Final Determination with respect to any other Tax Return
filed pursuant to Section 2.1(a) and Section 2.1(b) shall be for the benefit of the Responsible Party. If Integra or Spinco, as applicable, receives a Tax Refund with respect to which the other party is entitled to all or an
allocable portion pursuant to this Section 2.9, Integra or Spinco, as applicable, shall pay such amount to such other party in accordance with Section 4.1. 

Section 2.10 Tax Elections. Nothing in this Agreement is intended to change or otherwise affect any previous tax election made by
or on behalf of the Integra Affiliated Group (including the election with respect to the calculation of earnings and profits under Section 1552 of the Code and the Treasury Regulations thereunder). Integra, as common parent of the Integra
Affiliated Group, shall continue to have discretion, reasonably exercised, to make any and all elections with respect to all members of the Integra Affiliated Group for all Tax Periods for which it is obligated to file Tax Returns under
Section 2.1(a). Spinco, as common parent of the Spinco Affiliated Group, shall have sole discretion to make any and all elections with respect to 

  
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all members of the Spinco Affiliated Group for all Tax Periods for which it is obligated to file Tax Returns under Section 2.1(b); provided, however, that if any such election could
adversely affect any Integra Member, such election shall not be made without the prior written consent of Integra, which consent shall not be unreasonably withheld. 

Section 2.11 Allocation of Tax Assets. 
  

	 	(a)	Except as provided in Section 2.11(b), Integra and Spinco shall cooperate, each at its own cost and expense, in determining the allocation of any Tax Assets or Tax liabilities among the parties in accordance
with the Code and Treasury Regulations (and any applicable state, local and foreign laws). In the absence of controlling legal authority or unless otherwise provided under this Agreement, Integra shall reasonably determine the allocation of all Tax
Assets and Tax liabilities of the Pre-Spin Group. Integra and Spinco hereby agree to compute all Taxes for Post-Distribution Tax Periods and Straddle Periods consistently with the determinations made pursuant to this Section 2.11 unless
otherwise required by a Final Determination. 

  

	 	(b)	To the extent that the amount of any Tax Asset is later reduced or increased by a Taxing Authority, or as a result of an Audit or carrybacks of Tax Assets from Post-Distribution Tax Periods of either the Integra
Affiliated Group or any Integra Member, on the one hand, or the Spinco Affiliated Group or any Spinco Member, on the other hand, such reduction or increase shall be allocated to the party to which such Tax Asset was allocated pursuant to Section
2.11(a). 

 ARTICLE III. 

INDEMNIFICATION 

Section 3.1 By Integra. Subject to Section 3.3, Integra shall indemnify and hold Spinco and each Spinco Member
harmless against: 
  

	 	(a)	any and all Taxes for which Integra is liable pursuant to Section 2.7(a), Section 2.7(c) and Section 2.8(b); and 

 

	 	(b)	any and all increases in the liability for Taxes of the Spinco Group or any Spinco Member (or group thereof) as a result of an Integra Member’s material inaccuracies in, or failure to timely provide, such
information and assistance specified in Section 2.2. 

 Section 3.2 By Spinco. Subject to
Section 3.3, Spinco shall indemnify and hold Integra and each Integra Member harmless against: 
  

	 	(a)	any and all Taxes for which Spinco is liable pursuant to Section 2.7; and 

  

	 	(b)	any and all increases in the liability for Taxes of the Integra Affiliated Group or any Integra Member (or group thereof) as a result of a Spinco Member’s material inaccuracies in, or failure to timely provide,
such information and assistance specified in Section 2.2. 

  
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 Section 3.3 Tax Treatment of Spin-off Transactions. 

 

	 	(a)	The parties expressly agree for all purposes to treat the Spin-off Transactions as qualifying under Sections 355 and 368(a)(1)(D) of the Code in accordance with the Latham Opinion (the “Tax Treatment”).
Each party hereto also expressly agrees to (i) comply with the representations made in the Opinion Representation Letters, (ii) not take any action (unless otherwise required by law) that is inconsistent with the Tax Treatment, and
(iii) take any and all reasonable actions to support and defend the Tax Treatment. Without limiting the generality of the foregoing, Integra and Spinco further represent, agree and covenant that the representations and information contained in
the Opinion Representation Letters, insofar as they concern or relate to such party or its Affiliates, are true, correct and complete in all material respects. 

  

	 	(b)	Without limiting the generality of Section 3.3(a), Spinco further represents, agrees and covenants as follows: 

  

	 	(i)	From and after the Distribution Date until the second anniversary thereof, Spinco will (i) maintain its status as a company engaged in the Spinco Active Trade or Business for purposes of Section 355(b)(2) of
the Code, and (ii) not engage in any transaction (or allow its Affiliates to engage in any transaction) that would result in it ceasing to be a company engaged in the Spinco Active Trade or Business for purposes of Section 355(b)(2) of the
Code, in each case, taking into account Section 355(b)(3) of the Code, unless, prior to engaging in such transaction, Spinco obtains and provides to Integra a ruling from the IRS or a written opinion from a nationally recognized law firm with
expertise in these matters, in form and substance reasonably acceptable to Integra, that such transaction, and any transaction or transactions related thereto, will not affect the qualification of the Spin-off Transactions under Sections
368(a)(1)(D) and 355 of the Code. 

  

	 	(ii)	From and after the Distribution Date until the second anniversary thereof, Spinco shall not take any of the following actions unless, prior to taking any such action, it obtains and provides to Integra a ruling from the
IRS or a written opinion from a nationally recognized law firm with expertise in these matters, in form and substance reasonably acceptable to Integra, that such transaction, and any transaction or transactions related thereto, will not affect the
qualification of the Spin-off Transactions under Sections 368(a)(1)(D) and 355 of the Code and will not cause Section 355(e) of the Code to apply: 

  

	 	(A)	 enter into (or, to the extent Spinco has the right to prohibit such action, permit) any transaction or series of transactions (or any agreement,
understanding, arrangement or substantial negotiations, 

  
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within the meaning of Section 355(e) of the Code and Treasury Regulations Section 1.355-7, to enter into a transaction or series of transactions), as a result of which any person or
group of persons would (directly or indirectly) acquire or have the right to acquire from Spinco or one or more holders of its stock, a number of shares of its stock that, together with any shares issued in an equity offering described in clause
(B) below, would comprise [    ]% or more of (1) the value of all outstanding shares of stock of Spinco as of the date of such transaction or (2) the total combined voting power of all outstanding shares of stock
of Spinco as of the date of such transaction, or, with respect to either (1) or (2), in the case of a series of transactions, the date of the last transaction of such series; 

 

	 	(B)	issue equity of Spinco in an offering in excess, in the aggregate, together with any shares acquired in a transaction described in clause (A) above, of [    ]% of (1) the value of all
outstanding shares of stock of Spinco as of the date of such transaction or (2) the total combined voting power of all outstanding shares of stock of Spinco, as of the date of such transaction, or, with respect to either (1) or (2), in the
case of a series of transactions, as of the date of the last transaction of such series; 

  

	 	(C)	merge or consolidate with any other Person or liquidate or partially liquidate; or 

  

	 	(D)	in a single transaction or series of transactions (whether or not such transactions are related) sell or transfer (other than sales or transfers of inventory in the ordinary course of business) 40% or more of the gross
assets of the Spinco Active Trade or Business or 40% or more of the gross assets of Spinco’s Separate Affiliated Group (such percentages to be measured based on fair market value as of the Distribution Date). 

 

	 	(c)	Notwithstanding anything to the contrary in Section 2.7, Section 3.1, Section 3.2 or Section 6.2(c): 

 

	 	(i)	 If there is a Final Determination that results in the disallowance, in whole or in part, of the Tax Treatment (other than (x) a disallowance
which is addressed by Section 3.3(c)(ii) or (y) the Section 355(e) Tax which is addressed by Section 3.3(c)(iii)), then any liability for Taxes of the Pre-Spin Group as a result of such disallowance shall be divided
between Integra and Spinco in proportion to their respective fair market values as of the Distribution Date (determined using closing stock prices as of the Distribution Date). Integra shall be liable for, and shall indemnify Spinco and each Spinco
Member against, any liability for which Integra is 

  
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responsible pursuant to the preceding sentence, and Spinco shall be liable for, and shall indemnify Integra and each Integra Member against, any liability for which Spinco is responsible pursuant
to the preceding sentence. 

  

	 	(ii)	(A) If there is a Final Determination that results in the disallowance, in whole or in part, of the Tax Treatment (other than the Section 355(e) Tax, which is addressed by Section 3.3(c)(iii)), and
Integra or any Integra Member (and neither Spinco nor any Spinco Member) has taken any action after the Distribution Date which action results in such disallowance, then Integra shall be liable for, and shall indemnify Spinco and each Spinco Member
against, any Taxes of the Pre-Spin Group as a result of such disallowance. 

 (B) If there is a Final Determination that
results in the disallowance, in whole or in part, of the Tax Treatment (other than the Section 355(e) Tax, which is addressed by Section 3.3(c)(iii)), and Spinco or any Spinco Member (and neither Integra nor any Integra Member) has
taken any action after the Distribution Date which action results in such disallowance, then Spinco shall be liable for, and shall indemnify Integra and each other Integra Member against, any Taxes of the Pre-Spin Group as a result of such
disallowance. 
  

	 	(iii)	(A) If there is a Final Determination that Section 355(e) of the Code is applicable to the Spin-off Transactions solely because the Spin-off Transactions were part of a plan or series of related transactions
pursuant to which one or more persons acquired directly or indirectly stock of Integra (or interests in any predecessor or successor thereto within the meaning of Section 355(e)) representing a “50-percent or greater interest” within
the meaning of Section 355(e), then Integra shall be liable for, and shall indemnify Spinco and each Spinco Member against, the Section 355(e) Tax; and 

(B) If there is a Final Determination that Section 355(e) of the Code is applicable to the Spin-off Transactions solely because the
Spin-off Transactions were part of a plan or series of related transactions pursuant to which one or more persons acquired directly or indirectly stock of Spinco (or interests in any predecessor or successor thereto within the meaning of
Section 355(e)) representing a “50-percent or greater interest” within the meaning of Section 355(e), then Spinco shall pay and be liable for, and shall indemnify Integra and each Integra Member against, the Section 355(e)
Tax. 
  

	 	(iv)	 Any such claim for indemnification to effectuate this Section 3.3(c) shall otherwise be governed in the manner specified under this
Article III, but 

  
 13 

	 	
shall not affect in any manner the provisions of Article V and Article VI (except as set forth in Section 6.2(a)) with respect to cooperation and control of Audits.

 Section 3.4 Certain Reimbursements. Each party shall notify the other party of any Taxes paid by it or any of
its Affiliates that are subject to indemnification under this Article III. Any notification pursuant to this Section 3.4 shall include a detailed calculation (including, if applicable, separate allocations of such Taxes between
the parties and supporting work papers) and a brief explanation of the basis for indemnification hereunder. Whenever such a notification is given, the indemnifying party shall pay the amount requested in such notice to the indemnified party in
accordance with Article IV, but only to the extent the indemnifying party agrees with such request. To the extent the indemnifying party disagrees with such request, it shall so notify the indemnified party within thirty (30) days of
receipt of such notice, whereupon the parties shall use their best efforts to resolve any such disagreement. Any indemnification payment made after such thirty (30) day period shall include interest at the Overdue Rate from the date of receipt
of the original indemnification notice. 
 Section 3.5 Adjustments. The parties agree to cooperate in good faith, without bias
to any Integra Member or Spinco Member, to make appropriate adjustments to accomplish the objectives of this Article III. 

ARTICLE IV. 
 METHOD AND
TIMING OF 
 PAYMENTS REQUIRED BY THIS AGREEMENT 

Section 4.1 Payment in Immediately Available Funds; Interest. All payments made pursuant to this Agreement shall be made in
immediately available funds. Except as otherwise provided in the Agreement, all payments shall be made within thirty (30) days of receipt of request therefor. Except as otherwise provided in the Agreement, any payment not made within thirty
(30) days of receipt shall thereafter bear interest at the Overdue Rate. 
 Section 4.2 Characterization of Payments. Any
payment (other than interest thereon) made hereunder by Integra to Spinco, or by Spinco to Integra, shall be treated by all parties for all Tax purposes to the extent permitted by law and GAAP as a non-taxable distribution or capital contribution
made immediately prior to the Distribution, except to the extent that Integra and Spinco treat a payment as the settlement of an intercompany liability (including, without limitation, the settlement of an intercompany liability with respect to the
sharing of Tax liabilities pursuant to the Current Allocation Methodology). 
 Section 4.3 Payments Net of Taxes. The amount of
any Loss subject to indemnification pursuant to Article III shall be net of Taxes. Accordingly, the amount which an indemnifying party is required to pay to an indemnitee will be adjusted to reflect any Tax benefit to the indemnitee from the
underlying Loss and to reflect any Taxes imposed upon the indemnitee as a result of the receipt of such payment. Such an adjustment will first be made at the time that the indemnification payment is made and will further be made, as appropriate, to
take into account any change in the liability of the indemnitee for Taxes that occurs in 

  
 14 

 
connection with the final resolution of an audit by a Tax authority. For purposes of this Section 4.3, the value of any Tax benefit to the indemnitee from the underlying Loss shall be
an amount equal to the product of (a) the amount of any present or future deduction allowed or allowable to the indemnitee by the Code, or other applicable Law, as a result of such Loss and (b) the highest statutory rate applicable under
Section 11 of the Code, or other applicable Law. 
 ARTICLE V. 

COOPERATION; DOCUMENT RETENTION; CONFIDENTIALITY 

Section 5.1 Provision of Cooperation, Documents and Other Information. Upon the reasonable request of any party to this Agreement,
Integra or Spinco, as applicable, shall promptly provide (and shall cause its Affiliates to promptly provide) the requesting party with such cooperation and assistance, documents, and other information as may be necessary or reasonably helpful in
connection with (a) the preparation and filing of any Tax Return, (b) the conduct of any Audit involving any Taxes or Tax Returns within the scope of this Agreement or (c) the verification by a party of an amount payable to or
receivable from another party. Such cooperation and assistance shall include, without limitation, (i) the provision of books, records, Tax Returns, documentation or other information relating to any relevant Tax Return, (ii) the execution
of any document that may be necessary or reasonably helpful in connection with the filing of any Tax Return, or in connection with any Audit, including, without limitation, the execution of powers of attorney and extensions of applicable statutes of
limitations with respect to Tax Returns which Integra may be obligated to file on behalf of Spinco Members pursuant to Section 2.1, (iii) the prompt and timely filing of appropriate claims for refund, and (iv) the use of
reasonable best efforts to obtain any documentation from a governmental authority or a third party that may be necessary or reasonably helpful in connection with the foregoing. Each party shall make its employees and facilities available on a
mutually convenient basis to facilitate such cooperation. 
 Section 5.2 Retention of Books and Records. Each party to this
Agreement shall retain or cause to be retained (and shall cause each of their Affiliates to retain) all Tax Returns and all books, records, schedules, work papers, and other documents relating thereto, until the later of (a) the date seven
(7) years from the close of the applicable Tax Period, (b) the expiration of all applicable statutes of limitations (including any waivers or extensions thereof) and (c) the expiration of any retention period required by law (e.g.,
depreciation or inventory records) or pursuant to any record retention agreement. The parties hereto shall notify each other in writing of any waivers, extensions or expirations of applicable statutes of limitations. 

Section 5.3 Confidentiality of Documents and Information. Except as required by law or with the prior written consent of the other
party, all Tax Returns, documents, schedules, work papers and similar items and all information contained therein that are within the scope of this Agreement shall be kept confidential by the parties hereto and their Representatives, shall not be
disclosed to any other Person and shall be used only for the purposes provided herein. 

  
 15 

 ARTICLE VI. 

AUDITS 
 Section 6.1
Notification and Status of Audits or Disputes. Upon the receipt by any party to this Agreement (or any of its Affiliates) of notice of any pending or threatened Audit pertaining to Taxes subject to indemnification under this Agreement, such
party shall promptly notify the other party in writing of the receipt of such notice. Each party to this Agreement shall use reasonable best efforts to keep the other party advised as to the status of any Audits pertaining to Taxes subject to
indemnification under this Agreement. To the extent relating to any such Tax, each party hereto shall promptly furnish the other party with copies of any inquiries or requests for information from any Taxing Authority or any other administrative,
judicial or other governmental authority, as well as copies of any revenue agent’s report or similar report, notice of proposed adjustment or notice of deficiency. 

Section 6.2 Control and Settlement. 
  

	 	(a)	Integra shall have the right to control, and to represent the interests of all affected taxpayers in, any Audit relating, in whole or in part, to any Tax Return filed pursuant to Section 2.1(a)(i) and
Section 2.1(a)(ii) and to employ counsel or other advisors of its choice at its own cost and expense; provided, however, that with respect to any issue arising on an Audit of an Integra Prepared Pre-Spin/Straddle Mixed Return that may
have a significant adverse effect on Spinco or any Spinco Member (including as a result of Spinco’s indemnification obligations pursuant to Sections 3.3(c)(i), 3.3(c)(ii)(B) and 3.3 (c)(iii)(B)), Integra shall not
settle or otherwise resolve any such issue without the written consent of Spinco, which consent shall not be unreasonably withheld. 

  

	 	(b)	Spinco shall have the right to control, and to represent the interests of all affected taxpayers in, any Audit relating, in whole or in part, to any Tax Return filed pursuant to Section 2.1(b)(i) and
Section 2.1(b)(ii) and to employ counsel or other advisors of its choice at its own cost and expense; provided, however, that with respect to any issue arising on an Audit of a Spinco Prepared Pre-Spin/Straddle Nonmixed Return that may
have a significant adverse effect on Integra or any Integra Member (including as a result of Integra’s indemnification obligations pursuant to Sections 3.3(c)(i), 3.3(c)(ii)(A) and 3.3 (c)(iii)(A)), Spinco shall not
settle or otherwise resolve any such issue without the written consent of Integra, which consent shall not be unreasonably withheld. 

  

	 	(c)	The payment of any Taxes as a result of a Final Determination with respect to an Audit, as well as any payments between Integra and Spinco with respect to such Taxes to the extent such Audit relates to an Integra
Prepared Pre-Spin/Straddle Mixed Return and the Current Allocation Methodology applies, shall be governed by Section 2.7. 

Section 6.3 Delivery of Powers of Attorney and Other Documents. Integra and Spinco shall execute and deliver to the other party,
promptly upon request, powers of attorney authorizing such other party to extend statutes of limitations, receive refunds, negotiate settlements and take such other actions that Integra or Spinco, as applicable, reasonably considers to be
appropriate in exercising its control rights pursuant to Section 6.2, and any other documents reasonably necessary thereto to effect the exercise of such control rights. 

  
 16 

 ARTICLE VII. 

MISCELLANEOUS 

Section 7.1 Effectiveness. This Agreement shall be effective from and after the Distribution Date and shall survive until the
expiration of any applicable statute of limitations. 
 Section 7.2 Entire Agreement. This Agreement, together with all
documents and instruments referred to herein and therein, constitute the entire agreement among the parties hereto with respect to the subject matter hereof and supersede and terminate all prior agreements and understandings, both written and oral.

 Section 7.3 Guarantees of Performance. Each party hereby guarantees the complete and prompt performance by its Affiliates of
all of its obligations and undertakings pursuant to this Agreement. If, subsequent to the consummation of the Spin-off Transactions, either Integra or Spinco shall be acquired by another entity (the “acquirer”) such that 50% or more of the
acquired corporation’s common stock is held by the acquirer and its affiliates, the acquirer shall, by making such acquisition, simultaneously agree to jointly and severally guarantee the complete and prompt performance by the acquired
corporation and any Affiliate of the acquired corporation of all of their obligations and undertakings pursuant to this Agreement and the acquired corporation shall cause such acquirer to enter into an agreement reflecting such guarantee. 

Section 7.4 Severability. In the event any one or more of the provisions contained in this Agreement should be invalid, illegal or
unenforceable in any respect, the validity, legality and enforceability of the remaining provisions hereof shall not in any way be affected or impaired thereby. It is hereby stipulated and declared to be the intention of the parties that they would
have executed the remaining terms, provisions, covenants and restrictions hereof without including any of such which may hereafter be declared invalid, void or unenforceable. In the event that any such term, provision, covenant or restriction is
hereafter held to be invalid, void or unenforceable, the parties hereto agree to use their best efforts to find and employ an alternate means to achieve the same or substantially the same result as that contemplated by such term, provision, covenant
or restriction. 
 Section 7.5 Waiver. Neither the failure nor any delay on the part of any party to exercise any right under
this Agreement shall operate as a waiver thereof, nor shall any single or partial exercise of any right preclude any other or further exercise of the same or any other right, nor shall any waiver of any right with respect to any occurrence be
construed as a waiver of such right with respect to any other occurrence. 
 Section 7.6 Governing Law. This Agreement shall be
governed and construed in accordance with the laws of the State of Delaware without regard to any applicable conflicts of law principles, except with respect to matters of law concerning the internal corporate or other organizational affairs of any
entity which is a party to or subject of this Agreement, and as to those matters the law of the jurisdiction under which the respective entity derives its powers shall govern. 

  
 17 

 Section 7.7 Notices. All notices and other communications required or permitted under
this Agreement shall be in writing and shall be duly given when delivered in person, by facsimile (with a confirmed receipt thereof), by messenger or courier service, or by registered or certified mail (postage prepaid, return receipt requested), at
the following addresses (or at such other address for a party as shall be specified by like notice): 
 If to Integra, to: 

Integra LifeSciences Holdings Corporation 

311 Enterprise Drive 

Plainsboro, New Jersey 08536 

Attention: Neal Glueck, VP of Tax 

Email: Neal.Glueck@integralife.com 

Tel: (609) 936-6981 
 Fax:
(609) 750-4264 
 If to Spinco, to: 

SeaSpine Holdings Corporation 

2302 La Mirada Drive 
 Vista,
California 92081 
 Attention: John Bostjancic, Chief Financial Officer 

Email: john.bostjancic@seaspine.com 

Tel: (760) 727-8399 
 Fax:
(760) 727-8809 
 Section 7.8 Amendments. This Agreement may be amended at any time only by written agreement executed and
delivered by duly authorized officers of Integra and Spinco. 
 Section 7.9 Successors and Assigns. Neither this Agreement nor
any of the rights, interests or obligations hereunder shall be assigned by either party hereto (by operation of law or otherwise), without the prior written consent of the other party. All provisions of the Agreement shall be binding upon, inure to
the benefit of and be enforceable by the parties and their respective successors and assigns. 
 Section 7.10 No Third-Party
Beneficiaries. This Agreement is solely for the benefit of the parties to this Agreement and their respective Affiliates and should not be deemed to confer upon third parties any remedy, claim, liability, reimbursement, claim of action or other
right in excess of those existing without this Agreement. 
 Section 7.11 Headings; References. The article, section and
paragraph headings contained in this Agreement are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. All references herein to “Article”, “Sections” or
“Exhibits” shall be deemed to be references to Articles or Sections hereof or Exhibits hereto unless otherwise indicated. 

  
 18 

 Section 7.12 Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be deemed to be an original instrument, and all such counterparts shall together constitute one and the same instrument. 

Section 7.13 Predecessors and Successors. To the extent necessary to give effect to the purposes of this Agreement, any reference
to any corporation or other entity shall also include any predecessors or successors thereto, by operation of law or otherwise. 

Section 7.14 Specific Performance. The parties hereto acknowledge and agree that irreparable damages will result if this Agreement
is not performed in accordance with its terms, and each party agrees that any damages available at law for a breach of this Agreement would not be an adequate remedy. Therefore, to the full extent permitted by applicable law, the provisions hereof
and the obligations of the parties hereunder shall be enforceable in a court of equity, or other tribunal with jurisdiction, by a decree of specific performance, and appropriate injunctive relief may be applied for and granted in connection
therewith. 
 Section 7.15 Further Assurances. Subject to the provisions hereof, the parties hereto shall make, execute,
acknowledge and deliver such other instruments and documents, and take all such other actions, as may be reasonably required in order to effectuate the purposes of this Agreement and to consummate the transactions contemplated hereby. Subject to the
provisions hereof, each party shall, in connection with entering into this Agreement, performing its obligations hereunder and taking any and all actions relating hereto, comply with all applicable laws, regulations, orders and decrees, obtain all
required consents and approvals and make all required filings with any governmental authority (including any regulatory or administrative agency, commission or similar authority) and promptly provide the other party with all such information as it
may reasonably request in order to be able to comply with the provisions of this sentence. 
 Section 7.16 Setoff. All payments
to be made by any party under this Agreement shall be made without setoff, counterclaim or withholding, all of which are expressly waived. 

Section 7.17 Expenses. Except as specifically provided in this Agreement, each party agrees to pay its own costs and expenses
resulting from the fulfillment of its respective obligations hereunder. 
 Section 7.18 Rules of Construction. Any ambiguities
shall be resolved without regard to which party drafted the Agreement. 
 [Signature Page Follows] 

  
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 IN WITNESS WHEREOF, the parties have caused this Agreement to be executed as of the date above
written. 
  

			
	INTEGRA LIFESCIENCES HOLDINGS CORPORATION,
	a Delaware corporation
		
	By:		  

	Name:		
	Title:		
	
	 SEASPINE HOLDINGS CORPORATION,

a Delaware corporation

		
	By:		  

	Name:		
	Title:EX-10.3

 Exhibit 10.3 

EMPLOYEE MATTERS AGREEMENT 
 BY
AND BETWEEN 
 INTEGRA LIFESCIENCES HOLDINGS CORPORATION 

AND 
 SEASPINE HOLDINGS
CORPORATION 
 DATED AS OF [            ], 2015 

 EMPLOYEE MATTERS AGREEMENT 

This Employee Matters Agreement (the “Agreement”) is entered into as of
[            ], 2015, by and between Integra LifeSciences Holdings Corporation, a Delaware corporation (“Integra”), and SeaSpine Holdings Corporation, a Delaware
corporation (“SeaSpine”), each a “Party” and together, the “Parties.” 
 RECITALS: 

WHEREAS, SeaSpine is and prior to the Distribution will be a wholly owned subsidiary of Integra; 

WHEREAS, the board of directors of Integra has determined that it is advisable and in the best interests of Integra to establish SeaSpine as
an independent publicly traded company; 
 WHEREAS, to effect this separation, the Parties have entered into that certain Separation and
Distribution Agreement dated as of [            ], 2015 (as amended or otherwise modified from time to time, the “Separation Agreement”); and 

WHEREAS, pursuant to the Separation Agreement, Integra and SeaSpine are entering into this Agreement for the purpose of allocating between and
among them certain assets, Liabilities (as defined below) and responsibilities with respect to certain (i) employees, (ii) compensation and benefit plans, programs and arrangements and (iii) other employee-related matters. 

NOW, THEREFORE, in consideration of the foregoing premises, the mutual promises and covenants hereinafter set forth, and other good and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties, intending to be legally bound, agree as follows: 

ARTICLE I 
 DEFINITIONS
AND INTERPRETATION 
 Section 1.1 Definitions. The following capitalized terms shall have the meanings set forth below when
used in this Agreement: 
 “Accrued PTO” means, with respect to an Integra Employee or a SeaSpine Employee, such
individual’s accrued vacation, paid-time-off and sick time, if any. 
 “Affiliate” shall mean, with respect to any
specified Person, any other Person that directly, or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with, the specified Person. For this purpose “control” of a Person means the
possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of such Person, whether through ownership of voting securities, by contract or otherwise. Unless explicitly provided herein to the
contrary, for purposes of this Agreement, Integra shall be deemed not to be an Affiliate of SeaSpine or any of its Subsidiaries, and SeaSpine shall be deemed not to be an Affiliate of Integra or any of its Subsidiaries (other than SeaSpine and the
SeaSpine Subsidiaries). 
 “Auditing Party” has the meaning set forth in Section 9.10. 

“Agreement” shall have the meaning set forth in the preamble to this Agreement and includes all Exhibits attached hereto or
delivered pursuant hereto. 
 “Ancillary Agreements” shall have the meaning provided in the Separation Agreement. 

  
 1 

 “Benefit Plan” shall mean any compensation and/or benefit plan, program,
arrangement, agreement or other commitment that is sponsored, maintained, entered into or contributed to by an entity or with respect to which such entity otherwise has any liability or obligation, whether fixed or contingent, including each such
(i) employment, consulting, noncompetition, nondisclosure, nonsolicitation, severance, termination, pension, retirement, supplemental retirement, excess benefit, profit sharing, bonus, incentive, sales incentive, commission, deferred
compensation, retention, transaction, change in control and similar plan, program, arrangement, agreement or other commitment, (ii) stock option, restricted stock, restricted stock unit, contract stock, share unit, performance stock, stock
appreciation, stock purchase, deferred stock or other compensatory equity or equity-based plan, program, arrangement, agreement or other commitment, (iii) savings, life, health, disability, accident, medical, dental, vision, cafeteria,
insurance, flexible spending, adoption/dependent/employee assistance, tuition, vacation, relocation, paid-time-off, other fringe benefit and other employee compensation plan, program, arrangement, agreement or other commitment, including in each
case, each “employee benefit plan” as defined in Section 3(3) of ERISA and any trust, escrow, funding, insurance or other agreement related to any of the foregoing. 

“COBRA” shall mean the continuation coverage requirements for “group health plans” under Title X of the
Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, and as codified in Code Section 4980B and Sections 601 through 608 of ERISA, together with all regulations promulgated thereunder. 

“Code” shall mean the Internal Revenue Code of 1986, as amended. 

“Distribution” shall have the meaning provided in the Separation Agreement. 

“Distribution Date” shall have the meaning provided in the Separation Agreement. 

“Distribution Ratio” shall mean the quotient obtained by dividing (i) one by
(ii) [            ]. 
 “Distribution Time” shall mean
[            ] p.m., New York City time, on the Distribution Date. 

“DOL” shall mean the U.S. Department of Labor. 

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

“Exchange Act” shall mean the Securities Exchange Act of 1934, as amended. 

“Force Majeure” has the meaning set forth in Section 10.19. 

“Former Integra Employee” shall mean any employee, consultant, director or other service provider who provides or provided
services primarily for the benefit of any Integra Entity and who (A) terminates or has terminated his or her employment or other service relationship with any Integra Entity at any time, including any such individual who terminated employment
or service prior to the Distribution Time, and (B) the Parties determine to be a Former Integra Employee. For the avoidance of doubt, any transfer of employment or other service relationship between the Integra Entities and/or the SeaSpine
Entities for purposes of effectuating the Distribution shall not constitute a termination of employment or other service relationship for purposes of this definition. To the extent such designation is not readily made, the Parties agree to negotiate
in good faith to agree upon a designation as a Former Integra Employee or a Former SeaSpine Employee. 

  
 2 

 “Former SeaSpine Employee” shall mean any employee, consultant, director or
other service provider who provides or provided services primarily for the benefit of any SeaSpine Entity or with respect to the SeaSpine Business and who (A) terminates or has terminated his or her employment or other service relationship at
any time, including any such individual who terminated employment or service prior to the Distribution Time, and (B) whom the Parties determine to be a Former SeaSpine Employee. For the avoidance of doubt, any transfer of employment or other
service relationship between Integra Entities and/or SeaSpine Entities for purposes of effectuating the Distribution shall not constitute a termination of employment or other service relationship for purposes of this definition. To the extent such
designation is not readily made, the Parties agree to negotiate in good faith to agree upon a designation as a Former Integra Employee or a Former SeaSpine Employee. 

“Governmental Authority” shall mean any U.S. federal, state, local or non-U.S. court, government, department, commission,
board, bureau, agency, official or other regulatory, administrative or governmental authority. 
 “Hiring Party” shall have
the meaning provided in Section 9.2. 
 “HIPAA” shall mean the Health Insurance Portability and Accountability
Act of 1996, as amended. 
 “Integra” shall have the meaning provided in the preamble to this Agreement. 

“Integra 401(k) Plan” shall mean the Integra LifeSciences Corporation 401(k) Trust. 

“Integra Allocation Factor” shall mean the quotient obtained by dividing (i) the Integra Post-Separation Stock Value, by
(ii) the sum of (A) the Integra Post-Separation Stock Value, plus (B) the product of (x) the SeaSpine Stock Value times (y) the Distribution Ratio. 

“Integra Benefit Plan” shall mean each Benefit Plan sponsored, maintained entered into or contributed to by any Integra
Entity, in any case, under which more than one service provider is eligible to receive compensation and/or benefits. 
 “Integra
Cash Incentive Plans” shall have the meaning provided in Section 6.1. 
 “Integra Cafeteria Plan”
shall mean a “cafeteria plan” (within the meaning of Section 125 of the Code), including any health flexible spending account or dependent care plan, maintained by Integra. 

“Integra Common Stock” shall mean the common stock, par value $0.01 per share, of Integra. 

“Integra Employee” shall mean each employee, consultant, director and other service provider who provides services primarily
for the benefit of any Integra Entity and who, following the Distribution Time, remains employed by or in service with any Integra Entity, including any such active employees and any such employees on approved leaves of absence. Notwithstanding the
foregoing or anything to the contrary contained herein, for purposes of Article III, each member of Integra’s Board of Directors serving as of immediately prior to the Distribution Time and Jack Henneman shall be an Integra Employee. 

“Integra Entities” shall mean Integra and the Subsidiaries of Integra other than SeaSpine and the SeaSpine Subsidiaries
(each, an “Integra Entity”). 
 “Integra Equity Awards” shall mean the Integra Options, Integra
Performance Share Awards, Integra Restricted Stock Awards and Integra RSU Awards, collectively. 

  
 3 

 “Integra Equity Plans” shall mean Integra’s 2000 Equity Incentive Plan, the
2001 Equity Incentive Plan, the Third Amended and Restated 2003 Equity Incentive Plan and the Employee Stock Purchase Plan, and any other stock option or equity incentive compensation plan or arrangement maintained by any Integra Entity on or prior
to the Distribution Date for the benefit of employees, consultants, directors and/or other service providers of any Integra Entity. For the avoidance of doubt, neither the SeaSpine Holdings Corporation 2015 Incentive Award Plan nor the SeaSpine
Holdings Corporation 2015 Employee Stock Purchase Plan shall be deemed to be an Integra Equity Plan. 
 “Integra Health and Welfare
Plans” shall mean, collectively, the plans listed on Exhibit A hereto and any group welfare plans or programs maintained by an Integra Entity in a foreign jurisdiction. 

“Integra Individual Agreement” shall mean each Benefit Plan sponsored, maintained entered into or contributed to by any
Integra Entity, in any case, under which no more than one service provider is eligible to receive compensation and/or benefits. 

“Integra Option” shall mean an option to purchase shares of Integra Common Stock granted pursuant to any Integra Equity Plan.

 “Integra Participant” shall mean any individual who, (i) prior to the Distribution Date, is eligible to participate
in one or more Integra Benefit Plans, and (ii) following the Distribution Date, is (A) an Integra Employee who is eligible to participate in one or more Integra Benefit Plans, (B) a Former Integra Employee who remains entitled to
payments, benefits and/or participation under any Integra Benefit Plan, (C) a Former SeaSpine Employee who terminated employment or other service on or prior to the Distribution Date, to the extent such individual remains entitled to payments,
benefits and/or participation under any Integra Benefit Plan, or (D) a beneficiary, dependent or alternate payee of any of the foregoing. For the avoidance of doubt, “Integra Participant” shall not include any individual who becomes a
SeaSpine Participant (or any beneficiary, dependent or alternate payee thereof) once such individual becomes a SeaSpine Participant. 

“Integra Performance Share Award” shall mean an award of Integra performance stock granted under any Integra Equity Plan.

 “Integra Post-Separation Stock Value” shall mean the volume weighted average per-share price of Integra Common Stock
trading in the “when issued market” on the Distribution Date. 
 “Integra Pre-Separation Stock Value” shall mean
the volume weighted average per-share price of Integra Common Stock trading the “regular way with due bills” over the five (5) trading-day period ending on the Distribution Date. 

“Integra Ratio” shall mean the quotient obtained by dividing the Integra Pre-Separation Stock Value by the Integra
Post-Separation Stock Value. 
 “Integra Restricted Stock Award” shall mean an award of restricted shares of Integra Common
Stock granted under any Integra Equity Plan 
 “Integra RSU Award” shall mean an award of Integra contract stock granted
under any Integra Equity Plan. 
 “IRS” shall mean the Internal Revenue Service. 

  
 4 

 “Law” shall mean any law, statute, ordinance, code, rule, regulation, order,
writ, proclamation, judgment, injunction or decree of any Governmental Authority. 
 “Liability” and
“Liabilities” shall have such meanings as provided in the Separation Agreement. 
 “Participating Company”
shall mean, with respect to an Integra Benefit Plan, any Integra Entity and, prior to the Distribution, each SeaSpine Entity, in each case, that is a participating employer in such Integra Benefit Plan. 

“Party” or “Parties” shall have the meaning provided in the preamble to this Agreement. 

“Person” shall mean an individual, a partnership, a corporation, a limited liability company, an association, a joint stock
company, a trust, a joint venture, a union, an unincorporated organization or a governmental entity or any department, agency or political subdivision thereof. 

“Records” shall have such meaning as provided in the Separation Agreement. 

“Representatives” shall have such meaning as provided in the Separation Agreement. 

“Separation Agreement” shall have the meaning provided in the recitals to this Agreement. 

“SeaSpine” shall have the meaning provided in the preamble to this Agreement. 

“SeaSpine 401(k) Plan” shall have the meaning provided in Section 4.1. 

“SeaSpine Allocation Factor” shall mean the quotient obtained by dividing (i) the product of (A) the SeaSpine Stock
Value times (B) the Distribution Ratio, by (ii) the sum of (A) the Integra Post-Separation Stock Value, plus (B) the product of (x) the SeaSpine Stock Value times (y) the Distribution Ratio. 

“SeaSpine Benefit Plan” shall mean each Benefit Plan (i) that is not an Integra Benefit Plan, (ii) which is
sponsored, maintained, entered into or contributed to by any SeaSpine Entity, and (iii) under which more than one service provider is eligible to receive compensation and/or benefits, including the SeaSpine 401(k) Plan, each SeaSpine Equity
Plan, the SeaSpine Cafeteria Plan and the SeaSpine Health and Welfare Plans. 
 “SeaSpine Business” shall have the meaning
provided in the Separation Agreement. 
 “SeaSpine Cafeteria Plan” shall mean a “cafeteria plan” (within the
meaning of Section 125 of the Code), including any health flexible spending account or dependent care plan, maintained by any SeaSpine Entity. 

“SeaSpine Common Stock” shall mean the common stock, par value $0.001 per share, of SeaSpine. 

“SeaSpine Employee” shall mean each employee, consultant, director and other service provider who provides services primarily
for the benefit of any SeaSpine Entity or with respect to the SeaSpine Business and who, following the Distribution Time, is employed by or in service with any SeaSpine Entity, including any such active employees and any such employees on approved
leaves of absence. Notwithstanding the foregoing or anything to the contrary contained herein, for purposes of Article III, none of the members of Integra’s Board of Directors serving as of immediately prior to the Distribution Time or Jack
Henneman shall be an Integra Employee shall be a SeaSpine Employee. 

  
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 “SeaSpine Entities” means SeaSpine and each SeaSpine Subsidiary (each, a
“SeaSpine Entity”). 
 “SeaSpine Equity Awards” shall mean the SeaSpine Options, SeaSpine Performance
Share Awards, SeaSpine Restricted Stock Awards and SeaSpine RSU Awards, collectively. 
 “SeaSpine Health and Welfare
Plans” shall have the meaning provided in Section 5.1. 
 “SeaSpine Individual Agreement” shall mean
each Benefit Plan sponsored, maintained entered into or contributed to by any SeaSpine Entity, in any case, under which no more than one service provider is eligible to receive compensation and/or benefits. 

“SeaSpine Option” shall mean an option to purchase shares of SeaSpine Common Stock issued pursuant to the SeaSpine Equity
Plan as part of an equitable adjustment to an Integra Option made in connection with the Distribution. 
 “SeaSpine
Participant” shall mean any individual who is or becomes (i) a SeaSpine Employee who is eligible to participate in one or more SeaSpine Benefit Plans, (ii) a Former SeaSpine Employee who remains entitled to payments, benefits
and/or participation under any SeaSpine Benefit Plan, or (iii) a beneficiary, dependent or alternate payee of any of the foregoing, in each case, beginning on the first date that such individual qualifies as a SeaSpine Participant in accordance
with any of the foregoing. 
 “SeaSpine Performance Share Award” shall mean an award of performance shares issued pursuant
to the SeaSpine Equity Plan as part of an equitable adjustment to an Integra Performance Share Award made in connection with the Distribution. 

“SeaSpine Ratio” shall mean the quotient obtained by dividing the Integra Pre-Separation Stock Value by the SeaSpine Stock
Value. 
 “SeaSpine Restricted Stock Award” shall mean an award of restricted shares of SeaSpine Common Stock issued
pursuant to the SeaSpine Equity Plan as part of an equitable adjustment to an Integra Restricted Stock Award made in connection with the Distribution. 

“SeaSpine RSU Award” shall mean an award of restricted stock units granted under the SeaSpine Equity Plan as part of an
equitable adjustment to an Integra RSU Award made in connection with the Distribution. 
 “SeaSpine Stock Value” shall mean
the volume weighted average per-share price of SeaSpine Common Stock trading in the “when issued market” on the Distribution Date. 

“SeaSpine Subsidiaries” shall have such meaning as provided in the Separation Agreement. 

“Subsidiary” shall mean, with respect to any specified Person, any corporation, partnership, limited liability company, joint
venture or other organization, whether incorporated or unincorporated, of which at least a majority of the securities or interests having by the terms thereof ordinary voting power to elect at least a majority of the board of directors or others
performing similar functions with respect to such corporation or other organization is directly or indirectly owned or controlled by such specified Person or by any one or more of its subsidiaries, or by such specified Person and one or more of its
subsidiaries. 

  
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 “Transactions” shall have such meaning as provided in the Separation Agreement.

 “Workers’ Comp Liabilities” shall have the meaning provided in Section 5.6. 

Section 1.2 References; Interpretation. References in this Agreement to any gender include references to all genders, and
references to the singular include references to the plural and vice versa. Unless the context otherwise requires, the words “include,” “includes” and “including” when used in this Agreement shall be deemed to be
followed by the phrase “without limitation.” Unless the context otherwise requires, references in this Agreement to Articles, Sections and Exhibits shall be deemed references to Articles and Sections of, and Exhibits to, this Agreement.
Unless the context otherwise requires, the words “hereof,” “hereby” and “herein” and words of similar meaning when used in this Agreement refer to this Agreement in its entirety and not to any particular Article,
Section or provision of this Agreement. 
 ARTICLE II 

GENERAL PRINCIPLES 

Section 2.1 Post-Distribution Employment. Immediately after the Distribution Time, by virtue of this Agreement and without further
action by any Person, (a) each Integra Employee shall continue to be employed or engaged at Integra or such other Integra Entity as employs or engages such Integra Employee as of immediately prior to the Distribution Time, and (b) each
SeaSpine Employee shall continue to be employed or engaged at SeaSpine or such other SeaSpine Entity as employs or engages such SeaSpine Employee as of immediately prior to the Distribution Time. The Parties shall cooperate to effectuate any
transfers of employment contemplated by this Agreement, including transfers necessary to ensure that all Integra Employees are employed or engaged at an Integra Entity and all SeaSpine Employees are employed or engaged at a SeaSpine Entity, in each
case, as of immediately prior to the Distribution Time. 
 Section 2.2 No Termination/Severance; No Change in Control. No
Integra Employee or SeaSpine Employee shall (a) terminate employment or service or be deemed to terminate employment or service solely by virtue of the consummation of the Distribution, any transfer of employment or other service relationship
contemplated hereby, or any related transactions or events contemplated by the Separation Agreement, this Agreement or any other Ancillary Agreement, or (b) become entitled to any severance, termination, separation or similar rights, payments
or benefits, whether under any Benefit Plan or otherwise, in connection with any of the foregoing. Neither the Distribution nor any other transaction(s) contemplated by the Separation Agreement, this Agreement or any other Ancillary Agreement shall
constitute or be deemed to constitute a “change in/of control” or any similar corporate transaction impacting the vesting or payment of any amounts or benefits for purposes of any Integra Benefit Plan or SeaSpine Benefit Plan. 

Section 2.3 Termination of SeaSpine Participation in Integra Benefit Plans; Liability for Benefit Plans and Individual Agreements.

 (a) Except as otherwise expressly provided for in this Agreement (including with respect to participation in any Integra Equity Plan) or
as otherwise expressly agreed to in writing between the Parties, effective as of the Distribution Time, (i) SeaSpine and each other SeaSpine Entity shall cease to be a Participating Company in each Integra Benefit Plan (to the extent any such
SeaSpine Entity was such a Participating Company as of immediately prior to the Distribution), and (ii) each SeaSpine Participant shall cease to participate in, be covered by, accrue benefits under or be eligible to contribute to any Integra
Benefit Plan (to the extent any such SeaSpine Participant so participated in any Integra Benefit Plan as of immediately prior to the Distribution), and, in each case, Integra and SeaSpine shall take all necessary action prior to the Distribution
Time to effectuate each such cessation. 

  
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 (b) Effective as of the Distribution Time, each Integra Individual Agreement set forth on
Exhibit C hereto is hereby transferred and assigned, without further action by any Person, to SeaSpine (or to such other SeaSpine Entity as SeaSpine may designate) and each such transferred agreement shall, from and after the Distribution
Time, constitute a SeaSpine Individual Agreement. 
 (c) Effective as of the Distribution Time, (A) Integra and/or the other Integra
Entities shall be solely liable for, and no SeaSpine Entity shall have any obligation or Liability under, any Integra Benefit Plan or Integra Individual Agreement, and (B) except to the extent provided in Section 3.1 below, SeaSpine
and/or the other SeaSpine Entities shall be solely liable for, and no Integra Entity shall have any obligation or Liability under, any SeaSpine Benefit Plan or any SeaSpine Individual Agreement. 

Section 2.4 Employment Law Liabilities. 

(a) Separate Employers. Subject to the provisions of ERISA and the Code, on and after the Distribution Date, each Integra Entity shall
be a separate and independent employer from each SeaSpine Entity. 
 (b) Employment Litigation. Except as otherwise expressly
provided in this Agreement and to the extent permissible under applicable Law, (i) SeaSpine and/or the other SeaSpine Entities shall be solely liable for, and no Integra Entity shall have any obligation or Liability with respect to, any
employment-related claims and Liabilities regarding SeaSpine Employees, prospective SeaSpine Employees and/or Former SeaSpine Employees relating to, arising out of, or resulting from the prospective employment or service, actual employment or
service and/or termination of employment or service, in any case, of such individual(s) with any Integra Entity or SeaSpine Entity, whether the basis for such claims arose before, as of, or after the Distribution Time, and (ii) Integra and/or
the other Integra Entities shall be solely liable for, and no SeaSpine Entity shall have any obligation or Liability with respect to, any employment-related claims and Liabilities regarding Integra Employees, prospective Integra Employees and/or
Former Integra Employees relating to, arising out of, or resulting from the prospective employment or service, actual employment or service and/or termination of employment or service, in any case, of such individual(s) with any Integra Entity or
SeaSpine Entity, whether the basis for such claims arose before, as of, or after the Distribution Time. 
 (c) Prior Notice of Claims
Settlement. Each Party hereto shall, when applicable, notify in writing and consult with the other Party prior to making any settlement of an employee claim or an employment-related claim, for the purpose of attempting to avoid any prejudice to
such other Party arising from the settlement. For the avoidance of doubt, nothing herein shall prevent any Party from settling any employment-related claim or shall confer upon any Party any rights of consent or other rights (other than to notice of
proposed settlement and consultation) with respect to any employee claim against another Party. 
 Section 2.5 Service
Recognition. 
 (a) Pre-Distribution Service Credit. With respect to SeaSpine Participants, each SeaSpine Benefit Plan shall
provide that all service, all compensation and all other benefit-affecting determinations (including with respect to vesting) that, as of immediately prior to the Distribution Time, were recognized under a corresponding Integra Benefit Plan (or
would have been recognized under a corresponding Integra Benefit Plan in which such SeaSpine Participant was eligible to participate immediately prior to the 

  
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Distribution Time, had such SeaSpine Participant actually participated in such corresponding Integra Benefit Plan) shall, as of immediately after the Distribution Time or any subsequent effective
date for such SeaSpine Benefit Plan, receive full recognition, credit and validity and be taken into account under such SeaSpine Benefit Plan to the same extent as credit was (or would have been) recognized under such Integra Benefit Plan, except
(i) to the extent that duplication of benefits would result or (ii) for benefit accrual under any defined benefit pension plan. 

(b) Post-Distribution Service Credit. Except to the extent required by applicable Law, (i) no Integra Entity shall be obligated to
recognize any service of a SeaSpine Employee after the Distribution Time for any purpose under any Integra Benefit Plan, and (ii) no SeaSpine Entity shall be obligated to recognize any service of an Integra Employee after the Distribution Time
for any purpose under any SeaSpine Benefit Plan; provided, however, that nothing herein shall prohibit any Integra Entity or any SeaSpine Entity from recognizing such service. 

Section 2.6 Reimbursement. 

(a) Reimbursement of Integra. From time to time after the Distribution, SeaSpine shall promptly reimburse Integra, upon Integra’s
reasonable request and the presentation by Integra of such substantiating documentation as SeaSpine shall reasonably require, for the cost of any obligations or Liabilities satisfied or assumed by an Integra Entity that are the responsibility of a
SeaSpine Entity pursuant to this Agreement. Except as otherwise provided in this Agreement, any such request for reimbursement must be made by Integra not later than ninety (90) days following the date on which such obligations or Liabilities
are satisfied or assumed, as applicable, by a Integra Entity. 
 (b) Reimbursement of SeaSpine. From time to time after the
Distribution, Integra shall promptly reimburse SeaSpine, upon SeaSpine’s reasonable request and the presentation by SeaSpine of such substantiating documentation as Integra shall reasonably require, for the cost of any obligations or
Liabilities satisfied or assumed by a SeaSpine Entity that are the responsibility of a Integra Entity pursuant to this Agreement. Except as otherwise provided in this Agreement, any such request for reimbursement must be made by SeaSpine not later
than ninety (90) days following the date on which such obligations or Liabilities are satisfied or assumed, as applicable, by a SeaSpine Entity. 

Section 2.7 French Employees. Schedule 1 attached hereto contains certain terms and conditions with respect to employees
residing in France. Notwithstanding anything to the contrary anywhere else in this Agreement, Schedule 1 is incorporated herein by reference and shall control in the event of any inconsistency between this Agreement and Schedule 1
solely as they relate to employees residing in France. 
 ARTICLE III 

ADJUSTMENT OF INTEGRA EQUITY AWARDS; EQUITY PLANS 

Section 3.1 Treatment of Outstanding Integra Options. 

(a) Integra Option Adjustments. Subject to Sections 3.1(b), 3.5, 3.6, 3.7 and 3.8:  

(i) Integra Options Granted Prior to 2015. Each Integra Option that remains outstanding as of immediately prior to the
Distribution Time that was granted prior to calendar year 2015 shall be converted, as of immediately prior to the Distribution Time, into both an Integra Option and a SeaSpine Option pursuant to the following adjustment mechanisms (and shall
otherwise be subject to the same terms and conditions after the Distribution Time as applied to such Integra Option immediately prior to the Distribution Time): 

(A) Shares Subject to New SeaSpine Option. The number of shares of SeaSpine Common Stock subject to the new SeaSpine
Option shall be equal to the product obtained by multiplying (x) the number of shares of Integra Common Stock subject to the Integra Option immediately prior to the Distribution Time, times (y) the SeaSpine Allocation Factor, times
(z) the SeaSpine Ratio, and rounding down to the nearest whole share. 

  
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 (B) Exercise Price of New SeaSpine Option. The per share exercise price of
the new SeaSpine Option shall be equal to the quotient obtained by dividing (x) the per share exercise price of the Integra Option immediately prior to the Distribution Time, by (y) the SeaSpine Ratio, and rounding such quotient up to the
nearest whole cent. 
 (C) Shares Subject to Post-Distribution Integra Option. The number of shares of Integra Common
Stock subject to the post-Distribution Integra Option shall be equal to the product obtained by multiplying (x) the number of shares of Integra Common Stock subject to the Integra Option immediately prior to the Distribution Time, times
(y) the Integra Allocation Factor, times (z) the Integra Ratio, and rounding down to the nearest whole share. 

(D) Exercise Price of Post-Distribution Integra Option. The per share exercise price of the post-Distribution Integra
Option shall be equal to the quotient obtained by dividing (I) the per share exercise price of the pre-Distribution Integra Option immediately prior to the Distribution Time, by (II) the Integra Ratio, and rounding such quotient up to the
nearest whole cent. 
 (ii) Integra Options Granted in 2015. Each Integra Option that remains outstanding as of
immediately prior to the Distribution Time that was granted in calendar year 2015 shall be adjusted, as of immediately prior to the Distribution Time, solely into an Integra Option pursuant to the following adjustment mechanisms: 

(A) Shares Subject to Post-Distribution Integra Option. The number of shares of Integra Common Stock subject to the
post-Distribution Integra Option shall be equal to the product obtained by multiplying (I) the number of shares of Integra Common Stock subject to the Integra Option immediately prior to the Distribution Time, times (II) the Integra Ratio, and
rounding such product down to the nearest whole share. 
 (B) Exercise Price of Post-Distribution Integra Option. The
per share exercise price of the post-Distribution Integra Option shall be equal to the quotient obtained by dividing (I) the per share exercise price of the Integra Option immediately prior to the Distribution Time, by (II) the Integra Ratio,
and rounding such quotient up to the nearest whole cent. 
 (b) The adjustments to the Integra Options contemplated by this Agreement,
including without limitation, adjustments to the exercise price of Integra Options, to the number of shares subject to Integra Options and with respect to conversions into SeaSpine Options, are all intended to comply in all respects with the
requirements of Sections 409A and 424 of the Code, in each case, to the extent applicable, and all such provisions shall be interpreted and implemented in accordance with the foregoing. 

  
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 Section 3.2 Treatment of Outstanding Integra RSU Awards. Subject to Sections 3.5,
3.6, 3.7 and 3.8: 
 (a) Integra RSU Awards held by Peter Arduini. Each Integra RSU Award that is outstanding as of immediately prior
to the Distribution Time that is held by Peter Arduini shall be converted, as of immediately prior to the Distribution Time, into both: (i) an Integra RSU Award that (A) covers a number of post-Distribution shares of Integra Common Stock
equal to the number of shares of Integra Common Stock covered by the Integra RSU Award immediately prior to the Distribution Time, and (B) is subject to the same terms and conditions after the Distribution Time as applied immediately prior to
the Distribution Time, and (ii) a SeaSpine RSU Award (A) that covers a number of shares of SeaSpine Common Stock equal to the product obtained by multiplying (x) the number of shares of Integra Common Stock covered by the Integra RSU
Award immediately prior to the Distribution Time, times (y) the Distribution Ratio, and (B) is otherwise subject to the same terms and conditions after the Distribution Time as applied to such Integra RSU Award immediately prior to the
Distribution Time. 
 (b) Integra RSU Awards held by Integra Employees or Former Integra Employees (other than Peter Arduini). Each
Integra RSU Award that is outstanding as of immediately prior to the Distribution Time that is held by an Integra Employee or Former Integra Employee, other than Peter Arduini, shall be adjusted, as of immediately prior to the Distribution Time,
into solely an Integra RSU Award that (A) covers a number of post-Distribution shares of Integra Common Stock determined by multiplying (I) the number of share of Integra Common Stock covered by the Integra RSU Award immediately prior to
the Distribution Time times (II) the Integra Ratio (rounding such product down to the nearest whole share), and (B) is otherwise subject to the same terms and conditions after the Distribution Time as applied to such Integra RSU Award
immediately prior to the Distribution Time. 
 (c) Integra RSU Awards held by SeaSpine Employees. Each Integra RSU Award that is
outstanding as of immediately prior to the Distribution Time that is held by a SeaSpine Employee shall be adjusted, as of immediately prior to the Distribution Time, into solely a SeaSpine RSU Award that (i) covers a number of shares of
SeaSpine Common Stock equal to the product obtained by multiplying (A) the number of shares of Integra Common Stock covered by the Integra RSU Award immediately prior to the Distribution Time times (B) the SeaSpine Ratio (rounding such
product down to the nearest whole share), and (ii) is otherwise subject to the same terms and conditions after the Distribution Time as applied to such Integra RSU Award immediately prior to the Distribution Time. 

Section 3.3 Treatment of Outstanding Integra Restricted Stock Awards. Subject to Sections 3.5, 3.6, 3.7 and 3.8: 

(a) Integra Restricted Stock Awards held by Integra Employees or Former Integra Employees. Each Integra Restricted Stock Award that is
outstanding as of immediately prior to the Distribution Time that is held by an Integra Employee or Former Integra Employee shall be adjusted, as of immediately prior to the Distribution Time, into solely an Integra Restricted Stock Award that
(i) covers a number of post-Distribution shares of Integra Common Stock determined by multiplying (A) the number of shares of Integra Common Stock covered by the Integra Restricted Stock Award immediately prior to the Distribution Time
times (B) the Integra Ratio (rounding such product down to the nearest whole share), and (ii) is subject to the same terms and conditions after the Distribution Time as applied immediately prior to the Distribution Time. 

  
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 (b) Integra Restricted Stock Awards held by SeaSpine Employees. Each Integra Restricted
Stock Award that is outstanding as of immediately prior to the Distribution Time that is held by a SeaSpine Employee shall be adjusted, as of immediately prior to the Distribution Time, into solely a SeaSpine Restricted Stock Award that
(i) covers a number of shares of SeaSpine Common Stock equal to the product obtained by multiplying (A) the number of shares of Integra Common Stock covered by the Integra Restricted Stock Award immediately prior to the Distribution Time
times (B) the SeaSpine Ratio (rounding such product down to the nearest whole share), and (ii) is otherwise subject to the same terms and conditions after the Distribution Time as applied to such Integra Restricted Stock Award immediately
prior to the Distribution Time. 
 Section 3.4 Treatment of Outstanding Integra Performance Share Award. Subject to Sections
3.5, 3.6, 3.7 and 3.8: 
 (a) Integra Performance Share Awards held by Integra Employees or Former Integra Employees. Each Integra
Performance Share Award that is outstanding as of immediately prior to the Distribution Time that is held by an Integra Employee or Former Integra Employee shall be adjusted, as of immediately prior to the Distribution Time, solely into an Integra
Performance Share Award that (i) covers a number of post-Distribution shares of Integra Common Stock determined by multiplying (A) the number of shares of Integra Common Stock covered by the Integra Performance Share Award immediately
prior to the Distribution Time times (B) the Integra Ratio (rounding such product down to the nearest whole share), and (ii) is subject to the same terms and conditions after the Distribution Time as applied immediately prior to the
Distribution Time. 
 (b) Integra Performance Share Awards held by SeaSpine Employees. Each Integra Performance Share Award
that is outstanding as of immediately prior to the Distribution Time that is held by a SeaSpine Employee shall be adjusted, as of immediately prior to the Distribution Time, into solely a SeaSpine Performance Share Award that covers a number of
shares of SeaSpine Common Stock equal to the product obtained by multiplying (A) the number of shares of Integra Common Stock covered by the Integra Performance Share Award immediately prior to the Distribution Time times (B) the SeaSpine
Ratio (rounding such product down to the nearest whole share). Such SeaSpine Performance Share Award shall be subject to the same terms and conditions after the Distribution Time as applied to such Integra Performance Share Award immediately prior
to the Distribution Time; provided, however, that the parties shall cause such award to be amended pursuant to the form amended and restated agreement attached hereto as Exhibit D. 

Section 3.5 Miscellaneous Terms. The Distribution shall not, in and of itself, constitute a termination of employment or service
for any Integra Employee or any SeaSpine Employee for purposes of any Integra Equity Awards or SeaSpine Equity Awards, as applicable, held by such individual. With respect to awards adjusted or granted in accordance with this Article III,
(a) employment with or service to Integra and/or its Affiliates shall be treated as employment with or service to, as applicable, SeaSpine with respect to SeaSpine Equity Awards held by Integra Employees and (b) employment with or service
to SeaSpine and/or its Affiliates shall be treated as employment with or service to, as applicable, Integra with respect to Integra Equity Awards held by SeaSpine Employees. 

Section 3.6 Adjustment of Certain Accelerated Vesting Provisions. 

(a) Notwithstanding the foregoing, with respect to any unvested SeaSpine Equity Awards granted to an Integra Employee in accordance with this
Agreement, if the original Integra Equity Award (that was partially adjusted into the SeaSpine Equity Award) was subject, as of immediately prior to the Distribution, to accelerated vesting provisions (i) by reference to a termination of
employment or service with Integra and/or (ii) in connection with a “Change in Control” (as defined in the applicable award agreement and/or Integra Equity Plan) of Integra, then the SeaSpine Equity Award also shall be subject to such
same acceleration provisions upon the Integra’s Employee’s termination of employment or service with the relevant Integra Entity(ies) and/or in connection with a Change in Control of Integra. 

  
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 (b) Further notwithstanding the foregoing, with respect to any unvested SeaSpine Equity Awards
granted to a SeaSpine Employee in accordance with this Agreement, if the original Integra Equity Award (that was partially adjusted into the SeaSpine Equity Award), was subject, as of immediately prior to the Distribution, to accelerated vesting
provisions (i) by reference to a termination of employment or service with Integra and/or (y) in connection with a “Change in Control” (as defined in the applicable award agreement and/or Integra Equity Plan) of Integra, then the
SeaSpine Equity Award, also shall be subject to such same acceleration provisions upon the SeaSpine Employee’s termination of employment or service with the relevant SeaSpine entity(ies) and/or in connection with a change in control of
SeaSpine. 
 Section 3.7 Waiting Period. Integra may determine, in its sole discretion, that, for reasons of administrative
convenience, Integra Options shall not be exercisable, and that other Integra Equity Awards shall not be settled, in each case, during a period beginning on a date prior to the Effective Date determined by Integra in its sole discretion, and
continuing until reasonably practicable after the Distribution Time. 
 Section 3.8 No Accelerated Vesting. The Parties hereto
acknowledge and agree that in no event shall the vesting of any Integra Equity Awards or SeaSpine Equity Awards, in any case, accelerate solely by reason of the transactions or events contemplated by the Separation Agreement, this Agreement or any
Ancillary Agreement. 
 Section 3.9 Tax Deduction. The Parties acknowledge and agree that each of the applicable tax deductions
for which they may be eligible for federal income tax purposes with regard to the Integra Equity Awards and SeaSpine Equity Awards, in any case, shall be determined in accordance with Revenue Ruling 2002-1. 

Section 3.10 Adoption and Approval of SeaSpine Equity Plans. Prior to the Distribution Time, Integra shall cause SeaSpine to adopt
the SeaSpine 2015 Incentive Award Plan (the “SeaSpine Equity Plan”) and the SeaSpine 2015 Employee Stock Purchase Plan (the “SeaSpine ESPP”). In addition, prior to the Distribution Time, Integra shall approve the
SeaSpine ESPP and the SeaSpine Equity Plan as the sole stockholder of SeaSpine. 
 Section 3.11 Cooperation. Each of the Parties
shall establish an appropriate administration system in order to handle in an orderly manner exercises of Integra Options and SeaSpine Options and the settlement of other Integra Equity Awards and SeaSpine Equity Awards. The Parties shall work
together to unify and consolidate all indicative data and payroll and employment information on regular timetables and make certain that each applicable entity’s data and records in respect of such awards are correct and updated on a timely
basis. The foregoing shall include employment status and information required for tax withholding/remittance and reporting, compliance with trading windows and compliance with the requirements of the Exchange Act and other applicable Laws. 

Section 3.12 SEC Registration. SeaSpine agrees that it shall use reasonable efforts to maintain on a continuous basis an effective
registration statement(s) under the Securities Act (and maintain the prospectus(es) contained therein for its/their intended use) with respect to the shares of SeaSpine Common Stock authorized for issuance under the SeaSpine Equity Plan and the
SeaSpine ESPP. Integra agrees that, following the Distribution Date, it shall use reasonable efforts to continue to maintain a Form S-8 Registration Statement (and maintain the prospectus(es) contained therein for its/their intended use) with
respect to and cause to be registered pursuant to the Securities Act, the shares of Integra Common Stock authorized for issuance under the Integra Equity Plans as required pursuant to the Securities Act and any applicable rules or regulations
thereunder. 

  
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 Section 3.13 Integra ESPP. Integra shall continue to administer its Employee Stock
Purchase Plan, including with respect to SeaSpine Employees and Former SeaSpine Employees who participated in such plan prior to the Distribution. 

ARTICLE IV 

TAX-QUALIFIED DEFINED CONTRIBUTION PLAN 

Section 4.1 Integra 401(k) Plan; SeaSpine 401(k) Plan. The Parties acknowledge and agree that, as of the Distribution Date,
SeaSpine or another SeaSpine Entity has established or will establish a defined contribution plan and trust solely for the benefit of eligible SeaSpine Participants (the “SeaSpine 401(k) Plan”). SeaSpine shall be responsible for
taking all necessary, reasonable and appropriate action to maintain and administer the SeaSpine 401(k) Plan so that it is qualified under Section 401(a) of the Code and the related trust thereunder is exempt under Section 501(a) of the
Code. Following the Distribution Time, SeaSpine (acting directly or through any SeaSpine Entity) shall be responsible for any and all Liabilities and other obligations with respect to the SeaSpine 401(k) Plan, and Integra (acting directly or through
any Integra Entity) shall be responsible for any and all Liabilities and other obligations with respect to the Integra 401(k) Plan. 

Section 4.2 Transfer of SeaSpine 401(k) Plan Assets. As soon as practicable following the Distribution Date (or such later time as
mutually agreed by the Parties), Integra shall cause the accounts (including any promissory notes related to outstanding participant loans) in the Integra 401(k) Plan attributable to eligible SeaSpine Participants and their beneficiaries and
alternate payees and any Integra Participants who are Former SeaSpine Employees and their beneficiaries and alternate payees, if any, and all of the assets in the Integra 401(k) Plan related thereto to be transferred to the SeaSpine 401(k) Plan, and
SeaSpine shall cause the SeaSpine 401(k) Plan to accept such transfer of accounts, promissory notes and underlying assets and, effective as of the date of such transfer, to assume and to fully perform, pay and discharge, all obligations relating to
the accounts of SeaSpine Participants (to the extent the assets related to those accounts are actually transferred from the Integra 401(k) Plan to the SeaSpine 401(k) Plan). 

Section 4.3 No Distributions. No distribution of account balances shall be made to any SeaSpine Participant solely on account of
the transfers from the Integra 401(k) Plan described in Section 4.2 above. 
 Section 4.4 Regulatory Filings. In
connection with the transfer of assets and Liabilities from the Integra 401(k) Plan to the SeaSpine 401(k) Plan contemplated in this Article IV, Integra and SeaSpine (each acting directly or through any Integra Entity or the SeaSpine Entity,
as applicable) shall cooperate in making any and all appropriate filings required by the IRS, or required under the Code, ERISA or any applicable regulations, and shall take all such action as may be necessary and appropriate to cause such plan-to-plan transfer to take place as soon as practicable after the effectiveness of the SeaSpine 401(k) Plan; provided, however, that SeaSpine shall be solely
responsible for complying with any requirements and applying for any IRS determination letters with respect to the SeaSpine 401(k) Plan. 

  
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 ARTICLE V 

HEALTH AND WELFARE PLANS; WORKERS’ COMPENSATION 

Section 5.1 SeaSpine Health and Welfare Plans. As of the Distribution Date, SeaSpine or one or more SeaSpine Subsidiaries
maintains or will establish each of the health and welfare plans set forth on Exhibit B hereto (together with any group welfare plans or programs maintained by a SeaSpine Entity in a foreign jurisdiction, the “SeaSpine Health and
Welfare Plans”) for the benefit of eligible employees of the SeaSpine Entities and their dependents and beneficiaries, each of which shall remain in effect immediately following the Distribution. In addition, as of the Distribution Date,
Integra or one or more of the Integra Entities maintains each of the health and welfare plans set forth on Exhibit A hereto (the “Integra Health and Welfare Plans”). 

Section 5.2 Cafeteria Plan. As soon as practicable following the Distribution Date and if and to the extent not effected prior to
the Distribution Date, Integra (acting directly or through any other Integra Entity) shall, in accordance with Revenue Ruling 2002-32, cause the portion of the Integra Cafeteria Plan applicable to the SeaSpine Participants to be segregated into a
separate component and the account balances in such component to be transferred to the SeaSpine Cafeteria Plan, which will include any health flexible spending account and dependent care plan. The SeaSpine Cafeteria Plan shall reimburse Integra or
the Integra Cafeteria Plan to the extent amounts were paid by the Integra Cafeteria Plan and not collected from the SeaSpine Participant and such amounts are subsequently collected by the SeaSpine Cafeteria Plan with respect to such SeaSpine
Participant. 
 Section 5.3 COBRA and HIPAA. 

(a) SeaSpine (acting directly or through any other SeaSpine Entity) and the SeaSpine Health and Welfare Plans shall be solely responsible for
compliance with the health care continuation coverage requirements of COBRA with respect to all SeaSpine Participants (and their respective dependents and beneficiaries), in each case, who experience a COBRA qualifying event on or after the first
date on which such individual qualifies as a SeaSpine Participant. Integra (acting directly or through any other Integra Entity) and the Integra Health and Welfare Plans shall be solely responsible for compliance with the health care continuation
coverage requirements of COBRA with respect to each individual who is an Integra Participant (or a dependent or beneficiary thereof) at the time such individual experiences a COBRA qualifying event, provided that SeaSpine shall reimburse Integra to
the extent of any Liability actually incurred by an Integra Entity with respect thereto relating to an Integra Participant who is a Former SeaSpine Employee. Neither the consummation of the Distribution, any transfer of employment contemplated
hereby, or any related transactions or events contemplated by the Separation Agreement, this Agreement or any other Ancillary Agreement shall constitute a COBRA qualifying event for purposes of COBRA with respect to any Integra Participant or any
SeaSpine Participant (or any dependent or beneficiary thereof). 
 (b) SeaSpine (acting directly or through any other SeaSpine Entity) shall
be responsible for compliance with any certificate of creditable coverage or other applicable requirements of HIPAA or Medicare applicable to the SeaSpine Health and Welfare Plans with respect to SeaSpine Participants. Integra (acting directly or
through any other Integra Entity) shall be responsible for compliance with any certificate of creditable coverage or other applicable requirements of HIPAA or Medicare applicable to the Integra Health and Welfare Plans with respect to Integra
Participants. 
 Section 5.4 Integra to Provide Information. To the extent permitted by Law, Integra or the relevant Integra
Health and Welfare Plan shall provide to SeaSpine or the relevant SeaSpine Health and Welfare Plan (to the extent that relevant information is in Integra’s possession) such data as may be necessary for SeaSpine to comply with its obligations
hereunder, which may include the names of SeaSpine Participants who were participants in or otherwise entitled to benefits under the Integra Health and Welfare 

  
 15 

 
Plans prior to the Distribution, together with each such individual’s service credit under such plans, information concerning each such individual’s current plan-year expenses incurred
towards deductibles, out-of-pocket limits and co-payments, maximum benefit payments, and any benefit usage towards plan limits thereunder. Integra shall, as soon as
practicable after requested, provide SeaSpine with such additional information that is in Integra’s possession (and not already in the possession of a SeaSpine Entity) as may be reasonably requested by SeaSpine and necessary to administer
effectively any SeaSpine Health and Welfare Plan. Integra and each SeaSpine Entity shall enter into such other agreements as are necessary to comply with this Section 5.4, including, but not limited to, any agreements required by HIPAA.

 Section 5.5 Liabilities. 

(a) Health and Welfare Benefits. With respect to employee welfare and fringe benefits that are provided under the Integra Health and
Welfare Plans, Integra shall, with respect to SeaSpine Participants who participated in such Integra Health and Welfare Plans, cause the Integra Health and Welfare Plans to pay and discharge all eligible claims of SeaSpine Participants (if
applicable, through such insurance policies) that are incurred prior to the termination of such SeaSpine Participants’ participation in the applicable Integra Health and Welfare Plan, and SeaSpine shall cause the SeaSpine Health and Welfare
Plans to pay and discharge all eligible claims of SeaSpine Participants (if applicable, through such insurance policies) that are incurred on or after enrollment of such SeaSpine Participants in the SeaSpine Health and Welfare Plans (it being
understood that neither Integra Health and Welfare Plans nor SeaSpine Health and Welfare Plans shall be responsible for any claims that arise following the claimant’s termination of participation in the applicable Integra Health and Welfare
Plan if the claimant does not validly enroll in an applicable SeaSpine Health and Welfare Plan). 
 (b) Short-Term and Long-Term
Disability Benefits. For the avoidance of doubt, with respect to any SeaSpine Employee who becomes entitled to receive long-term or short-term disability benefits prior to the Distribution Time, such SeaSpine Employee shall be transferred to,
and shall receive any long-term or short-term disability benefits to which such SeaSpine Employee is entitled under, the SeaSpine Health and Welfare Plans as of the Distribution Time in accordance with the terms of such plans. 

(c) Incurred Claim Definition. For purposes of this Article V, a claim or Liability shall generally be deemed to be incurred
(i) with respect to medical, dental, vision, and/or prescription drug benefits, on the date that the health services giving rise to such claim or Liability are rendered or performed and not when such claim is made; provided,
however that with respect to a period of continuous hospitalization, a claim is incurred upon the first date of such hospitalization and not on the date that such services are performed and (ii) with respect to life insurance, accidental
death and dismemberment and business travel accident insurance, upon the occurrence of the event giving rise to such claim or Liability. 

(d) Accrued Paid-Time-Off. Following the Distribution Time, (i) SeaSpine shall (directly or through another SeaSpine Entity)
recognize and honor the Accrued PTO credited to each SeaSpine Employee by such individual’s employer immediately prior to the Distribution Time and (ii) Integra shall (directly or through another Integra Entity) recognize and honor the
Accrued PTO credited to each Integra Employee by such individual’s employer immediately prior to the Distribution Time. Notwithstanding the foregoing, (x) all Accrued PTO shall be used in accordance with the terms and conditions of the
post-Distribution employer’s applicable policies and programs, to the extent permissible by law, and (y) any paid-time-off accruals in respect of post-Distribution services (if any) shall be made in accordance with the terms and conditions
of the post-Distribution employer’s applicable policies and programs. 

  
 16 

 Section 5.6 Workers’ Compensation Liabilities. All workers’ compensation
Liabilities relating to, arising out of, or resulting from any claim by an Integra Employee or Former Integra Employee that results from an accident occurring, or from an occupational disease which becomes manifest (collectively,
“Workers’ Comp Liabilities”) before, as of or after the Distribution Time, shall be retained by and be obligations of Integra or its insurers. All Workers’ Comp Liabilities relating to, arising out of, or resulting from
any claim by a SeaSpine Employee or Former SeaSpine Employee that arises or manifests prior to the date on which such SeaSpine Employee or Former SeaSpine Employee was covered by an applicable workers’ compensation insurance program maintained
by a SeaSpine Entity shall be obligations of Integra and its insurers, provided that SeaSpine shall reimburse Integra to the extent of any such Workers’ Comp Liability actually incurred by an Integra Entity. All Workers’ Comp Liabilities
relating to, arising out of, or resulting from any claim by a SeaSpine Employee or Former SeaSpine Employee that arises or manifests on or after the date on which such SeaSpine Employee or Former SeaSpine Employee was covered under a workers’
compensation insurance program maintained by a SeaSpine Entity shall be obligations of SeaSpine and its insurers. For purposes of this Agreement, a compensable injury giving rise to a Workers’ Comp Liability shall be deemed to be sustained upon
the occurrence of the event giving rise to eligibility for workers’ compensation benefits or at the time that an occupational disease becomes manifest, as the case may be. Each Integra Entity and each SeaSpine Entity shall cooperate with
respect to any notification to appropriate Governmental Authorities of the Distribution Time and the issuance of new, or the transfer of existing, workers’ compensation insurance policies and claims handling contracts. 

ARTICLE VI 
 INCENTIVE
COMPENSATION 
 Section 6.1 SeaSpine Cash Incentive Plans and Liabilities. Following the Distribution Time, SeaSpine shall
assume or retain, as applicable, responsibility for any and all payments, obligations and other Liabilities relating to any amounts that any SeaSpine Employee has either earned (if not payable by its terms prior to the Distribution Time) or become
eligible to earn, in either case, as of the Distribution Time under any cash incentive, annual performance bonus, commission and similar cash plan or program maintained by Integra in which one or more SeaSpine Employees is eligible to participate as
of immediately prior to the Distribution Time (excluding, for the avoidance of doubt, any such plans maintained by a SeaSpine Entity that are not Integra Benefit Plans) (the “Integra Cash Incentive Plans”), and shall fully perform,
pay and discharge the foregoing if and when such payments, obligations and/or other Liabilities become due. Integra shall have no Liability for any payments, obligations or other Liabilities relating to any SeaSpine Employee with respect to any
Integra Cash Incentive Plan after the Distribution Time. Following the Distribution Time, the SeaSpine Entities shall be solely responsible for, and no Integra Entities shall have any obligation or Liability with respect to, any and all payments,
obligations and other Liabilities under any cash incentive, annual performance bonus, commission and similar cash plan or program maintained by SeaSpine, and shall fully perform, pay and discharge the forgoing if and when such payments, obligations
and/or other Liabilities become due. 
 Section 6.2 Integra Retention of Cash Incentive Liabilities. Following the Distribution
Time, the Integra Entities shall be solely liable for, and no SeaSpine Entity shall have any obligation or Liability with respect to, any and all payments, obligations and other Liabilities relating to any awards that any Integra Employee has earned
or is eligible to earn under the Integra Cash Incentive Plans and shall fully perform, pay and discharge the foregoing if and when such payments, obligations and/or other Liabilities become due. 

  
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 ARTICLE VII 

PAYROLL REPORTING AND WITHHOLDING 

Section 7.1 Payroll. 

(a) Form W-2. With respect to SeaSpine Employees, the Parties shall adopt the “standard procedure” for preparing and filing
IRS Forms W-2 (Wage and Tax Statements), as described in Revenue Procedure 2004-53 (“Rev. Proc. 2004-53”). 
 (b) Form
941. Each Party shall be responsible for filing IRS Forms 941 for its respective employees. 
 Section 7.2 Forms W-4 and
W-5. With respect to SeaSpine Employees, the Parties shall adopt the “standard procedure” of Rev. Proc. 2004-53 for purposes of filing IRS Forms W-4 (Employee’s Withholding Allowance Certificate) and W-5 (Earned Income Credit
Advance Payment Certificate). 
 Section 7.3 Garnishments, Tax Levies, Child Support Orders, and Wage Assignments. With respect
to garnishments, tax levies, child support orders, and wage assignments in effect with Integra (or any other Integra Entity) as of the Distribution Date for any SeaSpine Employee or Former SeaSpine Employee, SeaSpine (and any other employing
SeaSpine Entity), as appropriate, shall honor such payroll deduction authorizations and shall continue to make payroll deductions and payments to the authorized payee, as specified by the court or governmental order which was on file with Integra as
of immediately prior to the Distribution Date. Integra shall, as soon as practicable after the Distribution Date, provide SeaSpine (and any other employing SeaSpine Entity), as appropriate, with such information in Integra’s possession (and not
already in the possession of a SeaSpine Entity) as may be reasonably requested by the SeaSpine Entities and necessary for the SeaSpine Entities to make the payroll deductions and payments to the authorized payee as required by this
Section 7.3. 
 Section 7.4 Authorizations for Payroll Deductions. Unless otherwise prohibited by a Benefit Plan or
by this Agreement or another Ancillary Agreement or by applicable Law, SeaSpine and the other SeaSpine Entities, as appropriate, shall honor payroll deduction authorizations attributable to any SeaSpine Employee that are in effect with any Integra
Entity on the Distribution Date relating to such SeaSpine Employee, and shall not require that such SeaSpine Employee submit a new authorization to the extent that the type of deduction by SeaSpine or any other SeaSpine Entity, as appropriate, does
not differ from that 

  
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made by the Integra Entity. Such deduction types include: pre-tax contributions to any SeaSpine Benefit Plan, including any voluntary benefit plan; scheduled loan repayments to any SeaSpine
Benefit Plan; and direct deposit of payroll, employee relocation loans, and other types of authorized company receivables usually collectible through payroll deductions. Each Party shall, as soon as practicable after the Distribution Date, provide
the other Party with such information in its possession as may be reasonably requested by the other Party and as necessary for that Party to honor the payroll deduction authorizations contemplated by this Section 7.4. 

ARTICLE VIII 

INDEMNIFICATION 

Section 8.1 General Indemnification. The indemnification rights and obligations of the Parties under this Agreement shall be
governed by, and be subject to, the provisions of Article V of the Separation Agreement, which provisions are hereby incorporated by reference into this Agreement. 

ARTICLE IX 
 GENERAL AND
ADMINISTRATIVE 
 Section 9.1 Business Associate Agreements. The Parties hereby agree to enter into any business associate
agreements that may be required for the sharing of any information pursuant to this Agreement to comply with the requirements of HIPAA. 

Section 9.2 Non-Solicitation. Each Party agrees that it shall not, and it shall cause its Affiliates (such Party and its
Affiliates collectively, the “Hiring Party”) not to, prior to the first anniversary of the Distribution Date, knowingly, directly or indirectly, on their own behalf or in the service or on behalf of others, solicit, aid, induce or
encourage any individual who is a current employee of the other Party or the other Party’s Affiliates to leave his or her employment and to work for such Hiring Party or others without the prior written consent of the other Party. The
restrictions contained in this Section 9.2 shall not apply to (a) general solicitations not specifically directed to any employee of a Party or its Affiliates (including a search firm who has not been encouraged or advised to
approach any such employee), or (b) any solicitation or hiring of an individual who is no longer employed by a Party or its Affiliates at the time of such solicitation or hiring. 

Section 9.3 Access to Information. From and after the Distribution Date, each of Integra and SeaSpine shall afford to the other
and its authorized Representatives reasonable access during normal business hours, subject to appropriate restrictions for classified, privileged or confidential information, to the Representatives, properties, and Records of, in the possession of
or in the control of the non-requesting Party and its Subsidiaries insofar as such access is reasonably required by the requesting Party and relates to such other Party or the conduct of its business prior to the Distribution Time. Any information
shared or exchanged pursuant to this Agreement shall be subject to the confidentiality requirements set forth in the Separation Agreement and shall be subject to appropriate restrictions for classified, privileged or confidential information. 

Section 9.4 Reasonable Efforts/Cooperation. Each Party shall use its commercially reasonable efforts to promptly take, or cause to
be taken, all actions and to do, or cause to be done, all things necessary, proper or advisable under applicable Laws to consummate the transactions contemplated by this Agreement, including adopting Benefit Plans and/or Benefit Plan amendments.
Without limiting the generality of the foregoing, each of the Parties shall reasonably cooperate in all respects with regard to all matters relating to the transactions contemplated by this Agreement for which the other Party seeks a determination
letter or private letter ruling from the IRS, an advisory opinion from the DOL or any other filing, consent or approval with respect to or by a Governmental Authority. 

  
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 Section 9.5 Employer Rights. Except as expressly provided for in Article V,
nothing in this Agreement shall (a) prohibit any SeaSpine Entity from amending, modifying or terminating any SeaSpine Benefit Plan or SeaSpine Individual Agreement at any time, subject to the terms and conditions thereof, or (b) prohibit
any Integra Entity from amending, modifying or terminating any Integra Benefit Plan or any Integra Individual Agreement at any time, subject to the terms and conditions thereof. In addition, nothing in this Agreement shall be interpreted as an
amendment or other modification of any Benefit Plan. 
 Section 9.6 Effect on Employment. Without limiting any other provision
of this Agreement, none of the Distribution or any actions taken in furtherance of the Distribution, whether under the Separation Agreement, this Agreement, any other Ancillary Agreement or otherwise, in any case, shall in and of itself cause any
employee to be deemed to have incurred a termination of employment or service or, except as expressly provided in this Agreement, to entitle such individual to any payments or benefits under any Benefit Plan or otherwise. Furthermore, nothing in
this Agreement is intended to or shall confer upon any Integra Employee, Former Integra Employee, SeaSpine Employee or Former SeaSpine Employee any right to continued employment or service, or any recall or similar rights to an individual on layoff
or any type of approved leave. 
 Section 9.7 Consent Of Third Parties. If any provision of this Agreement is dependent on the
consent or action of any third party, the Parties hereto shall use their commercially reasonable efforts to obtain such consent or cause such action. If such consent is withheld or such action is not taken, the Parties hereto shall use their
commercially reasonable efforts to implement the applicable provisions of this Agreement to the fullest extent practicable. If any provision of this Agreement cannot be implemented due to the failure of such third party to consent or take action,
the Parties hereto shall negotiate in good faith to implement the provision in a mutually satisfactory alternative manner. 

Section 9.8 Access To Employees. Following the Distribution Date, Integra and SeaSpine shall, or shall cause the Integra Entities
and the SeaSpine Entities, as applicable, to make available to each other those Integra Employees or SeaSpine Employees, as applicable, who may reasonably be needed by the other Party in order to defend or prosecute any legal or administrative
action (other than a legal action between any Integra Entities on the one hand and any SeaSpine Entities on the other) to which any employee, director or Benefit Plan of the Integra Entities or SeaSpine Entities is a party and which relates to their
respective Benefit Plans prior to the Distribution Date. The Party to whom an employee is made available in accordance with this Section 9.8 shall pay or reimburse the other Party for all reasonable expenses reimbursed by such other
Party to such employee in connection therewith, including all reasonable travel, lodging, and meal expenses, but excluding any amount for such employee’s time spent in connection herewith. 

Section 9.9 Beneficiary Designation/Release Of Information/Right To Reimbursement. Without limiting any other provision hereof, to
the extent permitted by applicable Law and except as otherwise provided for in this Agreement, all beneficiary designations, authorizations for the release of information and rights to reimbursement made by or relating to SeaSpine Participants under
Integra Benefit Plans and in effect immediately prior to the Distribution Time shall be transferred to and be in full force and effect under the corresponding SeaSpine Benefit Plans until such beneficiary designations, authorizations or rights are
replaced or revoked by, or no longer apply to, the relevant SeaSpine Participant. 

  
 20 

 Section 9.10 Audit Rights. Each of Integra and SeaSpine, and their duly authorized
representatives, shall have the right to conduct reasonable audits with respect to all information required to be provided to it by the other Party under this Agreement. The Party conducting the audit (the “Auditing Party”) may
adopt reasonable procedures and guidelines for conducting audits and the selection of audit representatives under this Section 9.10. The Auditing Party shall have the right to make copies of any records at its expense, subject to any
restrictions imposed by applicable Laws and to any confidentiality provisions set forth in the Separation Agreement, which are incorporated by reference herein. The Party being audited shall provide the Auditing Party’s representatives with
reasonable access during normal business hours to its operations, computer systems and paper and electronic files, and provide workspace to its representatives. After any audit is completed, the Party being audited shall have the right to review a
draft of the audit findings and to comment on those findings in writing within thirty (30) days after receiving such draft. 

Section 9.11 Compliance. As of the Distribution Date, SeaSpine (acting directly or through any SeaSpine Entity) shall be solely
responsible for compliance under ERISA and all other applicable law with respect to each SeaSpine Benefit Plan. 
 ARTICLE X 

MISCELLANEOUS 

Section 10.1 Non-Occurrence of Distribution. Notwithstanding anything in this Agreement to the contrary, if the Separation
Agreement is terminated prior to the Distribution Time, all actions and events that are, under this Agreement, to be taken or occur effective prior to, as of or following the Distribution Time, or otherwise in connection with the Separation, shall
not be taken or occur, except to the extent otherwise determined by Integra. 
 Section 10.2 Section 409A. Notwithstanding
anything in this Agreement to the contrary, with respect to any compensation or benefits that may be subject to Section 409A of the Code and related Department of Treasury guidance thereunder, the Parties agree to negotiate in good faith
regarding any treatment different from that otherwise provided herein to the extent necessary or appropriate to (a) exempt such compensation and benefits from Section 409A of the Code, (b) comply with the requirements of
Section 409A of the Code, and/or (c) otherwise avoid the imposition of tax under Section 409A of the Code; provided, however, that this Section 10.2 does not create an obligation on the part of either Party
to adopt any amendment, policy or procedure, to take any other action or to indemnify any Person for any failure to do any of the foregoing. 

Section 10.3 Entire Agreement. This Agreement and the Exhibits referenced herein and attached hereto, as well as the Separation
Agreement and any other agreements and documents referred to herein or therein, constitute the entire agreement between the Parties with respect to the subject matter hereof, and supersede all previous agreements, negotiations, discussions,
understandings, writings, commitments and conversations between the Parties with respect to such subject matter. No agreements or understandings exist between the Parties with respect to the subject matter hereof other than those set forth or
referred to herein. 
 Section 10.4 Counterparts. This Agreement may be executed in one or more counterparts, all of which shall
be considered one and the same agreement, and shall become effective when one or more such counterparts have been signed by each of the Parties and delivered to the other Party. 

  
 21 

 Section 10.5 Survival of Agreements. Except as otherwise expressly contemplated by
this Agreement, all covenants and agreements of the Parties contained in this Agreement shall survive the Distribution Date. 

Section 10.6 Notices. All notices and other communications hereunder shall be in writing, shall reference this Agreement and shall
be hand delivered or mailed by registered or certified mail (return receipt requested) to the Parties at the following addresses (or at such other addresses for a Party as shall be specified by like notice) and will be deemed given on the date on
which such notice is received: 
 To Integra: 

Integra LifeSciences Holdings Corporation 

311 Enterprise Drive 

Plainsboro, NJ 08536 

Attention: General Counsel 

Tel: (609) 275-0500 
 Fax:
(609) 275-5363 
 To SeaSpine: 

SeaSpine Holdings Corporation 

2302 La Mirada Drive 
 Vista, CA
92081 
 Fax: (760) 216-5702 

Attention: General Counsel 

Notice by courier or certified or registered mail shall be effective on the date it is officially recorded as delivered to the intended
recipient by return receipt or similar acknowledgment. All notices and communications delivered in person shall be deemed to have been delivered to and received by the addressee, and shall be effective, on the date of personal delivery. 

Section 10.7 Waivers. The failure of any Party to require strict performance by any other Party of any provision in this Agreement
will not waive or diminish that Party’s right to demand strict performance thereafter of that or any other provision hereof. 

Section 10.8 Amendments. Subject to the terms of Sections 10.10 and 10.12, this Agreement may not be modified or
amended except by an agreement in writing signed by each of the Parties. 
 Section 10.9 Assignment. This Agreement shall not be
assignable, in whole or in part, directly or indirectly, by any Party without the prior written consent of the other Party, and any attempt to assign any rights or obligations arising under this Agreement without such consent shall be void;
provided, however, that either Party may assign this Agreement to a purchaser of all or substantially all of the properties and assets of such Party so long as such purchases expressly assumes, in a written instrument in form
reasonably satisfactory to the non-assigning Party, the due and punctual performance or observance of every agreement and covenant of this Agreement on the part of the assigning Party to be performed or observed. 

Section 10.10 Termination. This Agreement may be terminated and the Distribution may be amended, modified or abandoned at any time
prior to the Distribution by and in the sole discretion of Integra without the approval of SeaSpine or the stockholders of Integra. In the event of such termination, no Party shall have any liability of any kind to any other Party or any other
Person. After the Distribution, this Agreement may not be terminated except by an agreement in writing signed by the Parties. 

  
 22 

 Section 10.11 Performance. Each of Integra with respect to the Integra Entities and
SeaSpine with respect to the SeaSpine Entities shall cause to be performed, and hereby guarantees the performance of, and all actions, agreements and obligations set forth in this Agreement by such Persons. 

Section 10.12 No Third-Party Beneficiaries. Except as otherwise expressly provided in this Agreement, this Agreement is for the
sole benefit of the Parties and their successors and assigns, and nothing herein, express or implied, is intended to or shall confer upon any other Person or entity any legal or equitable right, benefit or remedy of any nature whatsoever, under or
by reason of this Agreement. Without limiting the generality of the foregoing, in no event shall any Integra Employee, Former Integra Employee, Integra Participant, SeaSpine Employee, Former SeaSpine Employee or SeaSpine Participant (or any
dependent, beneficiary or alternate payee of any of the foregoing) have any third-party rights under this Agreement. 
 Section 10.13
Title and Headings. Titles and headings to Sections herein are inserted for convenience of reference only and are not intended to be a part of or to affect the meaning or interpretation of this Agreement. 

Section 10.14 Exhibits. The Exhibits attached hereto are incorporated herein by reference and shall be construed with and as an
integral part of this Agreement to the same extent as if the same had been set forth verbatim herein. 
 Section 10.15 Governing
Law. This Agreement shall be governed by and construed in accordance with the Laws of the State of Delaware applicable to Contracts made and to be performed in the state of Delaware. 

Section 10.16 Dispute Resolution. The provisions of Article VIII of the Separation Agreement shall apply, mutatis mutandis,
to all disputes, controversies or claims (whether arising in contract, tort or otherwise) that may arise out of or relate to, or arise under or in connection with this Agreement or the transactions contemplated hereby. 

Section 10.17 Waiver of Jury Trial. EACH PARTY IRREVOCABLY AND ABSOLUTELY WAIVES THE RIGHT TO A TRIAL BY JURY IN ANY SUIT, ACTION
OR PROCEEDING BROUGHT BY A PARTY TO COMPEL THE DISPUTE RESOLUTION PROCEDURES PROVIDED IN SECTION 10.15 OF THIS AGREEMENT AND ARTICLE VIII OF THE SEPARATION AGREEMENT AND THE ENFORCEMENT OF ANY AWARDS OR DECISION OBTAINED FROM SUCH ARBITRATION
PROCEEDING, AND AGREES TO TAKE ANY AND ALL ACTION NECESSARY OR APPROPRIATE TO EFFECT SUCH WAIVER. 
 Section 10.18 Specific
Performance. Subject to the provisions of Article VIII of the Separation Agreement, from and after the Distribution, in the event of any actual or threatened default in, or breach of, any of the terms, conditions and provisions of this
Agreement, the Parties agree that the Party to this Agreement who is or is to be thereby aggrieved shall have the right to seek specific performance and injunctive or other equitable relief of its rights under this Agreement, in addition to any and
all other rights and remedies at Law or in equity, and all such rights and remedies shall be cumulative. The Parties agree that, from and after the Distribution, the remedies at Law for any breach or threatened breach of this Agreement, including
monetary damages, are inadequate compensation for any loss, that any defense in any action for specific performance that a remedy at Law would be adequate is hereby waived, and that any requirements for the securing or posting of any bond with such
remedy are hereby waived. 

  
 23 

 Section 10.19 Severability. In the event any one or more of the provisions contained
in this Agreement should be held invalid, illegal or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein and therein shall not in any way be affected or impaired thereby. The Parties
shall endeavor in good faith negotiations to replace the invalid, illegal or unenforceable provisions with valid provisions, the economic effect of which comes as close as possible to that of the invalid, illegal or unenforceable provisions. 

[Signature Page Follows] 

  
 24 

 IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed by their respective
officers as of the date first set forth above. 
  

			
	INTEGRA LIFESCIENCES HOLDINGS CORPORATION
		
	By:		 
			Name:
			Title:
	
	SEASPINE HOLDINGS CORPORATION
		
	By:		 
			Name:
			Title:

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