Document:

EX-10.2

 Exhibit 10.2 

TAX MATTERS AGREEMENT 

BY AND BETWEEN 
 CASH
AMERICA INTERNATIONAL, INC. 
 AND 

ENOVA INTERNATIONAL, INC. 

Dated as of [            ], 2014 

 TABLE OF CONTENTS 

 

									
	 	 	 	    	 	  	Page	 
			
	 SECTION 1.
	    	DEFINITION OF TERMS	  	 	1	  
			
	 SECTION 2.
	    	ALLOCATION OF TAX LIABILITIES	  	 	10	  
				
		 	 Section 2.01
	    	General Rule	  	 	10	  
		 	 Section 2.02
	    	Allocation of United States Federal Income Tax and Federal Other Tax	  	 	10	  
		 	 Section 2.03
	    	Allocation of State Income and State Other Taxes	  	 	11	  
		 	 Section 2.04
	    	Allocation of Foreign Taxes	  	 	12	  
		 	 Section 2.05
	    	Certain Transaction and Other Taxes	  	 	12	  
			
	 SECTION 3.
	    	PRORATION OF TAXES FOR STRADDLE PERIODS	  	 	13	  
			
	 SECTION 4.
	    	PREPARATION AND FILING OF TAX RETURNS	  	 	13	  
				
		 	 Section 4.01
	    	General	  	 	13	  
		 	 Section 4.02
	    	Parent’s Responsibility	  	 	13	  
		 	 Section 4.03
	    	Enova’s Responsibility	  	 	14	  
		 	 Section 4.04
	    	Tax Accounting Practices	  	 	14	  
		 	 Section 4.05
	    	Consolidated or Combined Tax Returns	  	 	15	  
		 	 Section 4.06
	    	Right to Review Tax Returns	  	 	16	  
		 	 Section 4.07
	    	Enova Carrybacks and Claims for Refund	  	 	17	  
		 	 Section 4.08
	    	Apportionment of Earnings and Profits and Tax Attributes	  	 	17	  
			
	 SECTION 5.
	    	TAX PAYMENTS	  	 	17	  
				
		 	 Section 5.01
	    	Payment of Taxes With Respect to Joint Returns (other than a Parent Federal Consolidated Income Tax Return with respect to a Post-Deconsolidation Period) and Certain Returns of Other Taxes	  	 	17	  
		 	 Section 5.02
	    	Payment of Separate Company Taxes	  	 	20	  
		 	 Section 5.03
	    	Indemnification Payments	  	 	20	  
			
	 SECTION 6.
	    	TAX BENEFITS	  	 	20	  
				
		 	 Section 6.01
	    	Tax Benefits	  	 	20	  
		 	 Section 6.02
	    	Parent and Enova Income Tax Deductions in Respect of Certain Equity Awards and Incentive Compensation	  	 	21	  
			
	 SECTION 7.
	    	TAX-FREE STATUS	  	 	22	  
				
		 	 Section 7.01
	    	Tax Opinions/Rulings and Representation Letters	  	 	22	  
		 	 Section 7.02
	    	Restrictions on Enova	  	 	22	  
		 	 Section 7.03
	    	Procedures Regarding Opinions and Rulings	  	 	24	  
		 	 Section 7.04
	    	Liability for Tax-Related Losses	  	 	25	  
		 	 Section 7.05
	    	Section 336(e) Elections	  	 	27	  
			
	 SECTION 8.
	    	ASSISTANCE AND COOPERATION	  	 	28	  
				
		 	 Section 8.01
	    	Assistance and Cooperation	  	 	28	  
		 	 Section 8.02
	    	Income Tax Return Information	  	 	29	  

  
 i 

									
		 	 Section 8.03
	    	 Reliance by Parent
	  	 	29	  
		 	 Section 8.04
	    	 Reliance by Enova
	  	 	29	  
			
	 SECTION 9.
	    	 TAX RECORDS
	  	 	30	  
				
		 	 Section 9.01
	    	 Retention of Tax Records
	  	 	30	  
		 	 Section 9.02
	    	 Access to Tax Records
	  	 	30	  
			
	 SECTION 10.
	    	TAX CONTESTS	  	 	31	  
				
		 	 Section 10.01
	    	Notice	  	 	31	  
		 	 Section 10.02
	    	Control of Tax Contests	  	 	31	  
			
	 SECTION 11.
	    	EFFECTIVE DATE; TERMINATION OF PRIOR INTERCOMPANY TAX ALLOCATION AGREEMENTS	  	 	33	  
			
	 SECTION 12.
	    	SURVIVAL OF OBLIGATIONS	  	 	33	  
			
	 SECTION 13.
	    	TREATMENT OF PAYMENTS; TAX GROSS UP	  	 	34	  
				
		 	 Section 13.01
	    	 Treatment of Tax Indemnity and Tax Benefit Payments
	  	 	34	  
		 	 Section 13.02
	    	 Tax Gross Up
	  	 	34	  
		 	 Section 13.03
	    	 Interest Under This Agreement
	  	 	34	  
			
	 SECTION 14.
	    	DISAGREEMENTS	  	 	34	  
			
	 SECTION 15.
	    	LATE PAYMENTS	  	 	35	  
			
	 SECTION 16.
	    	EXPENSES	  	 	35	  
			
	 SECTION 17.
	    	GENERAL PROVISIONS	  	 	36	  
				
		 	 Section 17.01
	    	 Addresses and Notices
	  	 	36	  
		 	 Section 17.02
	    	 Binding Effect
	  	 	36	  
		 	 Section 17.03
	    	 Waiver
	  	 	36	  
		 	 Section 17.04
	    	 Severability
	  	 	36	  
		 	 Section 17.05
	    	 Authority
	  	 	37	  
		 	 Section 17.06
	    	 Further Action
	  	 	37	  
		 	 Section 17.07
	    	 Integration
	  	 	37	  
		 	 Section 17.08
	    	 Construction
	  	 	37	  
		 	 Section 17.09
	    	 No Double Recovery
	  	 	37	  
		 	 Section 17.10
	    	 Counterparts
	  	 	38	  
		 	 Section 17.11
	    	 Governing Law
	  	 	38	  
		 	 Section 17.12
	    	 Jurisdiction
	  	 	38	  
		 	 Section 17.13
	    	 Amendment
	  	 	38	  
		 	 Section 17.14
	    	 Enova Subsidiaries
	  	 	38	  
		 	 Section 17.15
	    	 Successors
	  	 	38	  
		 	 Section 17.16
	    	 Injunctions
	  	 	38	  

  
 ii 

 TAX MATTERS AGREEMENT 

This TAX MATTERS AGREEMENT (this “Agreement”) is entered into as of
[            ], 2014 by and between Cash America International, Inc., a Texas corporation (“Parent”), and Enova International, Inc., a Delaware corporation
and a wholly owned subsidiary of Parent (“Enova”) (Parent and Enova are sometimes referred to together as the “Companies” and, as the context requires, individually as the “Company”). 

RECITALS 
 WHEREAS, the
Board of Directors of Parent has determined that it would be appropriate and desirable to completely separate the Enova Business from Parent; 

WHEREAS, as of the date hereof, Parent is the common parent of an affiliated group of corporations, including Enova, which has elected to file
consolidated Federal income tax returns; 
 WHEREAS, pursuant to the Separation and Distribution Agreement, Parent and Enova have agreed to
separate the Enova Business from Parent by means of, among other actions, the Distribution (as defined below); 
 WHEREAS, as a result of
the Distribution, Enova and its subsidiaries will cease to be members of the affiliated group (as that term is defined in Section 1504 of the Code) of which Parent is the common parent (the “Deconsolidation”); 

WHEREAS, the parties desire to provide for and agree upon the allocation between the parties of liabilities for Taxes arising prior to, as a
result of, and subsequent to the Distribution, and to provide for and agree upon other matters relating to Taxes; 
 NOW THEREFORE, in
consideration of the mutual agreements contained herein, the parties hereby agree as follows: 
 Section 1. Definition of
Terms. For purposes of this Agreement (including the recitals hereof), the following terms have the following meanings, and capitalized terms used but not otherwise defined herein shall have the meaning ascribed to them
in the Separation and Distribution Agreement: 
 “Accounting Cutoff Date” means any date as of the end of which
there is a closing of the financial accounting records of Enova. 
 “Active Trade or Business” means the active conduct (as
defined in Section 355(b)(2) of the Code and the regulations thereunder) by (i) Enova and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the Enova Business as conducted immediately prior
to the Distribution, and (ii) Parent and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the Parent Business as conducted immediately prior to the Distribution. 

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

“Affiliate” means, when used with respect to a specified Person, a Person that, directly or indirectly, through one or more
intermediaries, controls, is controlled by or is under common control with such specified Person. “Control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a
Person, whether through ownership of voting securities, by contract or otherwise. The term Affiliate shall refer to Affiliates of a Person as determined immediately after the Distribution. 

“Agreement” shall mean this Tax Matters Agreement. 

“Ancillary Agreements” has the meaning set forth in the Separation and Distribution Agreement. 

“Board Certificate” shall have the meaning set forth in Section 7.02(e) of this Agreement. 

“Business Day” means a day other than a Saturday, a Sunday or a day on which banking institutions located in the State of
Texas or the State of Illinois are authorized or obligated by Law to close. 
 “Code” means the U.S. Internal Revenue Code
of 1986, as amended. 
 “Companies” and “Company” shall have the meaning provided in the first sentence of
this Agreement. 
 “Controlling Party” shall have the meaning set forth in Section 10.02(f) of this Agreement. 

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

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

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

“Distribution Date” has the meaning set forth in the Separation and Distribution Agreement. 

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

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

  
 2 

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

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

“Enova Common Stock” has the meaning set forth in the Separation and Distribution Agreement. 

“Enova Federal Consolidated Income Tax Return” shall mean any United States federal Income Tax Return for the affiliated
group (as that term is defined in Section 1504 of the Code) of which Enova is the common parent. 
 “Enova Group”
means Enova and its Affiliates, as determined immediately after the Distribution. 
 “Enova Pre-Deconsolidation Federal Income
Taxes” means any Federal Income Taxes with respect to the Enova Business for a Pre-Deconsolidation Period. 
 “Enova
Pre-Deconsolidation Foreign Income Taxes” means any Foreign Income Taxes with respect to the Enova Business for a Pre-Deconsolidation Period. 

“Enova Pre-Deconsolidation State Income Taxes” means any State Income Taxes with respect to the Enova Business for a
Pre-Deconsolidation Period. 
 “Enova Separate Return” means any Separate Return of Enova or any member of the Enova Group.

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

“Fifty-Percent or Greater Interest” shall have the meaning ascribed to such term for purposes of Sections 355(d) and
(e) of the Code. 
 “Filing Date” shall have the meaning set forth in Section 7.04(d) of this Agreement. 

  
 3 

 “Final Determination” means the final resolution of liability for any Income Tax
or Other Tax, which resolution may be for a specific issue or adjustment or for a Tax Period, (a) by IRS Form 870 or 870-AD (or any successor forms thereto), on the date of acceptance by or on behalf of the taxpayer, or by a comparable form
under the laws of a State, local, or foreign taxing jurisdiction, except that a Form 870 or 870-AD or comparable form shall not constitute a Final Determination to the extent that it reserves (whether by its terms or by operation of law) the right
of the taxpayer to file a claim for refund or the right of the Tax Authority to assert a further deficiency in respect of such issue or adjustment or for such Tax Period (as the case may be); (b) by a decision, judgment, decree, or other order
by a court of competent jurisdiction, which has become final and unappealable; (c) by a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the laws of a State, local, or
foreign taxing jurisdiction; (d) by any allowance of a refund or credit in respect of an overpayment of Income Tax or Other Tax, but only after the expiration of all periods during which such refund may be recovered (including by way of offset)
by the jurisdiction imposing such Income Tax or Other Tax; (e) by a final settlement resulting from a treaty-based competent authority determination; or (f) by any other final disposition, including by reason of the expiration of the
applicable statute of limitations or by mutual agreement of the parties. 
 “Foreign Combined Income Tax” means any Foreign
Income Tax with respect to any profit and/or loss sharing group, group payment or similar group or fiscal unity that actually includes, by election or otherwise, one or more members of the Parent Group together with one or more members of the Enova
Group. 
 “Foreign Income Tax” means any Tax imposed by any foreign country or any possession of the United States, or by
any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the
foregoing. 
 “Foreign Income Tax Return” means any report of Foreign Income Taxes due, any claim for refund of Foreign
Income Taxes paid, any information return with respect to Foreign Income Taxes, or any other similar report, statement, declaration, or document required to be filed under the Tax Law of any foreign country or by any political subdivision of a
foreign country, including any attachments, exhibits, or other materials submitted with any of the foregoing, and including any amendments or supplements to any of the foregoing. 

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

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

“Group” means the Parent Group or the Enova Group, or both, as the context requires. 

“High-Level Dispute” means any dispute or disagreement (a) relating to liability under Section 7.04 of this
Agreement or (b) in which the amount of liability in dispute exceeds $1.0 million. 

  
 4 

 “Income Tax” means any Federal Income Tax, State Income Tax or Foreign Income
Tax. 
 “Indemnitee” shall have the meaning set forth in Section 13.03 of this Agreement. 

“Indemnitor” shall have the meaning set forth in Section 13.03 of this Agreement. 

“IRS” means the United States Internal Revenue Service. 

“Joint Adjustment” means any proposed adjustment by a Tax Authority or claim for refund asserted in a Tax Contest which is
neither an Enova Adjustment nor a Parent Adjustment. 
 “Joint Return” shall mean any Return of a member of the Parent
Group or the Enova Group that is not a Separate Return. 
 “Non-Controlling Party” shall have the meaning set forth in
Section 10.02(f) of this Agreement. 
 “Notified Action” shall have the meaning set forth in Section 7.03(a) of
this Agreement. 
 “Other Tax” means any Federal Other Tax, State Other Tax, or Foreign Other Tax. 

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

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

“Parent Affiliated Group” shall have the meaning provided in the definition of “Parent Federal Consolidated Income Tax
Return.” 
 “Parent Business” shall have the meaning provided in the Separation and Distribution Agreement. 

“Parent Federal Consolidated Income Tax Return” means any United States federal Income Tax Return for the affiliated group
(as that term is defined in Section 1504 of the Code and the regulations thereunder) of which Parent is the common parent (the “Parent Affiliated Group”). 

“Parent Foreign Combined Income Tax Return” means a consolidated, combined or unitary or other similar Foreign Income Tax
Return or any Foreign Income Tax Return with respect to any profit and/or loss sharing group, group payment or similar group or fiscal unity that actually includes, by election or otherwise, one or more members of the Parent Group together with one
or more members of the Enova Group. 
 “Parent Group” means Parent and its Affiliates, excluding any entity that is a
member of the Enova Group. 

  
 5 

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

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

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

“Payor” shall have the meaning set forth in Section 5.03(a) of this Agreement. 

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

“Pre-Deconsolidation Period” means any Tax Period ending on or before the Deconsolidation Date, and, in the case of any
Straddle Period, the portion of such Straddle Period ending on the Deconsolidation Date. 
 “Privilege” means any privilege
that may be asserted under applicable law, including, any privilege arising under or relating to the attorney-client relationship (including the attorney-client and work product privileges), the accountant-client privilege and any privilege relating
to internal evaluation processes. 
 “Proposed Acquisition Transaction” means a transaction or series of transactions (or
any agreement, understanding or arrangement, within the meaning of Section 355(e) of the Code and Treasury Regulation Section 1.355-7, or any other regulations promulgated thereunder, to enter into a transaction or series of transactions),
whether such transaction is supported by Enova management or shareholders, is a hostile acquisition, or otherwise, as a result of which Enova would merge or consolidate with any other Person or as a result of which any Person or any group of Persons
would (directly or indirectly) acquire, or have the right to acquire, from Enova and/or one or more holders of outstanding shares of Enova Capital Stock, a number of shares of Enova Capital Stock that would, when combined with any other changes in
ownership of Enova Capital Stock pertinent for purposes of Section 355(e) of the Code, comprise 50% or more of 

  
 6 

 (A) the value of all outstanding shares of stock of Enova as of the date of such transaction, or
in the case of a series of transactions, the date of the last transaction of such series, or 
 (B) the total combined voting power of all
outstanding shares of voting stock of Enova as of the date of such transaction, or in the case of a series of transactions, the date of the last transaction of such series. 

Notwithstanding the foregoing, a Proposed Acquisition Transaction shall not include 

(A) the adoption by Enova of a shareholder rights plan or 

(B) issuances by Enova that satisfy Safe Harbor VIII (relating to acquisitions in connection with a person’s performance of services) or
Safe Harbor IX (relating to acquisitions by a retirement plan of an employer) of Treasury Regulation Section 1.355-7(d). 
 For purposes of determining
whether a transaction constitutes an indirect acquisition, any recapitalization resulting in a shift of voting power or any redemption of shares of stock shall be treated as an indirect acquisition of shares of stock by the non-exchanging
shareholders. This definition and the application thereof are intended to monitor compliance with Section 355(e) of the Code and shall be interpreted accordingly. Any clarification of, or change in, the statute or regulations promulgated under
Section 355(e) of the Code shall be incorporated in this definition and its interpretation. 
 “Representation
Letters” means the representation letters and any other materials (including, without limitation, a Ruling Request and any related supplemental submissions to the IRS) delivered or deliverable by Parent and others in connection with the
rendering by Tax Advisors, and/or the issuance by the IRS, of the Tax Opinions/Rulings. 
 “Required Party” shall have the
meaning set forth in Section 5.03(a) of this Agreement. 
 “Responsible Company” means, with respect to any Tax
Return, the Company having responsibility for preparing and filing such Tax Return under this Agreement. 
 “Retention
Date” shall have the meaning set forth in Section 9.01 of this Agreement. 
 “Ruling” means a private letter
ruling (including a supplemental private letter ruling) issued by the IRS to Parent in connection with the Transactions. 
 “Ruling
Request” means the letter from Parent to the IRS dated May 8, 2014 and filed on May 13, 2014 requesting a ruling regarding certain tax consequences of the Transactions (including all attachments, exhibits, and other materials
submitted with such ruling request letter) and any amendment or supplement to such ruling request letter. 
 “Section 336(e)
Election” has the meaning set forth in Section 7.05. 
 “Senior Executives” shall have the meaning set forth
in Section 14 of this Agreement. 

  
 7 

 “Separate Return” means (a) in the case of any Tax Return of any member of
the Enova Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any
consolidated, combined or unitary return), any such Tax Return that does not include any member of the Enova Group. 
 “Separation
and Distribution Agreement” means the Separation and Distribution Agreement, as amended from time to time, by and between Parent and Enova dated [date]. 

“Specified Acquisition Transaction” means any transaction or series of transactions that is not a Proposed Acquisition
Transaction but would be a Proposed Acquisition Transaction if the percentage reflected in the definition of Proposed Acquisition Transaction were 25% instead of 50%. 

“Split Parent State Combined Income Tax Return” shall have the meaning set forth in Section 4.05(b). 

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

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

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

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

“Tax” or “Taxes” means any income, gross income, gross receipts, profits, capital stock, franchise,
gross margin, net margin, withholding, payroll, social security, workers compensation, unemployment, disability, property, ad valorem, stamp, excise, escheat, unrecovered property, severance, occupation, service, sales, use, license, lease,
transfer, import, export, value added, alternative minimum, estimated or other tax (including any assessment, or other charge in the nature of or in lieu of any tax but excluding, for the avoidance of doubt, any assessment under applicable escheat,
abandoned property or unclaimed property laws) imposed by any governmental entity or political subdivision thereof, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

“Tax Advisor” means a United States tax counsel or accountant of recognized national standing. 

“Tax Advisor Dispute” shall have the meaning set forth in Section 14 of this Agreement. 

  
 8 

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

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

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

“Tax Control” means the definition of “control” set forth in Section 368(c) of the Code (or in any successor
statute or provision), as such definition may be amended from time to time. 
 “Tax-Free Status” means (A) the
qualification of the Distribution, (a) as a reorganization described in Sections 355 of the Code, (b) as a transaction in which the stock distributed thereby is “qualified property” for purposes of Sections 355(d), 355(e) and
361(c) of the Code and (c) as a transaction in which Parent, Enova and the shareholders of Parent recognize no income or gain for U.S. federal income tax purposes pursuant to Sections 355, 361 and 1032 of the Code, other than, in the case of
Parent and Enova, intercompany items or excess loss accounts taken into account pursuant to the Treasury Regulations promulgated pursuant to Section 1502 of the Code, and (B) the qualification of any other transaction described in the
Ruling consistent with the treatment set forth therein. 
 “Tax Item” means, with respect to any Income Tax, any item of
income, gain, loss, deduction, or credit. 
 “Tax Law” means the law of any governmental entity or political subdivision
thereof relating to any Tax. 
 “Tax Opinions/Rulings” means the opinions of Tax Advisors and/or the rulings by the IRS
deliverable to Parent in connection with the Distribution. 
 “Tax Period” means, with respect to any Tax, the period for
which the Tax is reported as provided under the Code or other applicable Tax Law. 
 “Tax Records” means any Tax Returns,
Tax Return workpapers, documentation relating to any Tax Contests, and any other books of account or records (whether or not in written, electronic or other tangible or intangible forms and whether or not stored on electronic or any other medium)
required to be maintained under the Code or other applicable Tax Laws or under any record retention agreement with any Tax Authority. 

  
 9 

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

“Tax Return” or “Return” means any report of Taxes due, any claim for refund of Taxes paid, any
information return with respect to Taxes, or any other similar report, statement, declaration, or document required to be filed under the Code or other Tax Law, including any attachments, exhibits, or other materials submitted with any of the
foregoing, and including any amendments or supplements to any of the foregoing. 
 “Transactions” means the Distribution
and the other transactions contemplated by the Separation and Distribution Agreement. 
 “Transfer Pricing Adjustment”
shall mean any proposed or actual allocation by a Tax Authority of any Tax Item between or among any member of the Parent Group and any member of the Enova Group with respect to any Pre-Deconsolidation Period. 

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

Section 2.01 General Rule. 

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

Section 2.02 Allocation of United States Federal Income Tax and Federal Other Tax. Except as provided in Section 2.05,
Federal Income Tax and Federal Other Tax shall be allocated as follows: 

  
 10 

 (a) Allocation of Tax Relating to Parent Federal Consolidated Income Tax Returns. With
respect to any Parent Federal Consolidated Income Tax Return, Parent shall be responsible for any and all Federal Income Taxes due or required to be reported on any such Parent Federal Consolidated Income Tax Return (including any increase in such
Tax as a result of a Final Determination), provided, however, notwithstanding the foregoing, Enova shall be primarily liable for any Enova Pre-Deconsolidation Federal Income Taxes. Federal Income Taxes with respect to a Pre-Deconsolidation Period
shall be allocated between Parent and Enova in accordance with the principles of Treasury Regulation Section 1.1502-76(b) as reasonably interpreted and applied by the Companies. 

(b) Allocation of Tax Relating to Federal Separate Income Tax Returns. (i) Parent shall be responsible for any and all Federal
Income Taxes due with respect to or required to be reported on any Parent Separate Return (including any increase in such Tax as a result of a Final Determination); and (ii) Enova shall be responsible for any and all Federal Income Taxes due
with respect to or required to be reported on any Enova Separate Return (including any increase in such Tax as a result of a Final Determination). 

(c) Allocation of Federal Other Tax. Parent shall be responsible for any and all Federal Other Taxes attributable to the Parent
Business. Enova shall be responsible for any and all Federal Other Taxes attributable to the Enova Business. 
 Section 2.03
Allocation of State Income and State Other Taxes. Except as provided in Section 2.05, State Income Tax and State Other Tax shall be allocated as follows: 

(a) Allocation of Tax Relating to Parent State Combined Income Tax Returns. Parent shall be responsible for any and all State Income
Taxes due with respect to or required to be reported on any Parent State Combined Income Tax Return and any Split Parent State Combined Income Tax Return (including any increase in such Tax as a result of a Final Determination) provided, however,
notwithstanding the foregoing, Enova shall be primarily liable for any Enova Pre-Deconsolidation State Income Taxes. State Income Taxes with respect to a Pre-Deconsolidation Period shall be allocated between Parent and Enova in accordance with the
principles of Treasury Regulation Section 1.1502-76(b) (or similar state statutes) as reasonably interpreted and applied by the Companies. 

(b) Allocation of Tax Relating to Separate Returns. (i) Parent shall be responsible for any and all State Income Taxes due with
respect to or required to be reported on any Parent Separate Return (including any increase in such Tax as a result of a Final Determination); and (ii) Enova shall be responsible for any and all State Income Taxes due with respect to or required to
be reported on any Enova Separate Return (including any increase in such Tax as a result of a Final Determination). 
 (c) Allocation of
State Other Tax. Parent shall be responsible for any and all State Other Taxes attributable to the Parent Business. Enova shall be responsible for any and all State Other Taxes attributable to the Enova Business. 

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

(b) Allocation of Tax Relating to Separate Returns. (i) Parent shall be responsible for any and all Foreign Income Taxes due with
respect to or required to be reported on any Parent Separate Return (including any increase in such Foreign Income Tax as a result of a Final Determination); and (ii) Enova shall be responsible for any and all Foreign Income Taxes due with
respect to or required to be reported on any Enova Separate Return (including any increase in such Foreign Income Tax as a result of a Final Determination). 

(c) Allocation of Foreign Other Tax. Parent shall be responsible for any and all Foreign Other Taxes attributable to the Parent
Business. Enova shall be responsible for any and all Foreign Other Taxes attributable to the Enova Business. 
 Section 2.05 Certain
Transaction and Other Taxes. 
 (a) Enova Liability. Enova shall be liable for, and shall indemnify and hold harmless the Parent
Group from and against any liability for: 
 (i) any Tax resulting from a breach by Enova of any covenant in the Separation
and Distribution Agreement, this Agreement or any other Ancillary Agreement; and 
 (ii) any Tax-Related Losses for which
Enova is responsible pursuant to Section 7.04 of this Agreement. 
 (b) Parent Liability. Parent shall be liable for, and shall
indemnify and hold harmless the Enova Group from and against any liability for: 
 (i) Any stamp, sales and use, gross
receipts, value-added or other transfer Taxes imposed by any Tax Authority on any member of the Parent Group or any member of the Enova Group (if such member is primarily liable for such Tax) on the transfers made pursuant to the Separation and
Distribution Agreement or any Ancillary Agreements in order to effect the Separation and the Distribution; 
 (ii) any Tax
resulting from a breach by Parent of any covenant in the Separation and Distribution Agreement, this Agreement or any other Ancillary Agreement; and 

(iii) any Tax-Related Losses for which Parent is responsible pursuant to Section 7.04 of this Agreement. 

  
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 Section 3. Proration of Taxes for Straddle Periods.  

(a) General Method of Proration. In the case of any Straddle Period, Tax Items shall be apportioned between Pre-Deconsolidation Periods
and Post-Deconsolidation Periods in accordance with the principles of Treasury Regulation Section 1.1502-76(b) (or similar state statutes) as reasonably interpreted and applied by the Companies. No election shall be made under Treasury
Regulation Section 1.1502-76(b)(2)(ii) (relating to ratable allocation of a year’s items). If the Deconsolidation Date is not an Accounting Cutoff Date, the provisions of Treasury Regulation Section 1.1502-76(b)(2)(iii) will be
applied to ratably allocate the items (other than extraordinary items) for the month which includes the Deconsolidation Date. 
 (b)
Transaction Treated as Extraordinary Item. In determining the apportionment of Tax Items between Pre-Deconsolidation Periods and Post-Deconsolidation Periods, any Tax Items relating to the Transactions shall be treated as extraordinary items
described in Treasury Regulation Section 1.1502-76(b)(2)(ii)(C) and shall (to the extent occurring on or prior to the Deconsolidation Date) be allocated to Pre-Deconsolidation Periods, and any Taxes related to such items shall be treated under
Treasury Regulation Section 1.1502-76(b)(2)(iv) as relating to such extraordinary item and shall (to the extent occurring on or prior to the Deconsolidation Date) be allocated to Pre-Deconsolidation Periods. 

Section 4. Preparation and Filing of Tax Returns.  

Section 4.01 General. Except as otherwise provided in this Section 4, Tax Returns shall be prepared and filed when due
(including extensions) by the person obligated to file such Tax Returns under the Code or applicable Tax Law. The Companies shall provide, and shall cause their Affiliates to provide, assistance and cooperation to one another in accordance with
Section 8 with respect to the preparation and filing of Tax Returns, including providing information required to be provided in Section 8. 

Section 4.02 Parent’s Responsibility. Parent has the exclusive obligation and right to prepare and file, or to cause
to be prepared and filed: 
 (a) Parent Federal Consolidated Income Tax Returns for any Tax Periods ending on, before or after the
Deconsolidation Date; 
 (b) Parent State Combined Income Tax Returns, Parent Foreign Combined Income Tax Returns and any other Joint
Returns which Parent reasonably determines are required to be filed (or which Parent chooses to be filed) by the Companies or any of their Affiliates for Tax Periods ending on, before or after the Deconsolidation Date; provided, however, that
Parent shall provide written notice to Enova of such determination to file such Parent State Combined Income Tax Returns, Parent Foreign Combined Income Tax Returns or other Joint Returns within 10 business days of Parent’s making such
determination; and 
 (c) Parent Separate Returns and Enova Separate Returns which Parent reasonably determines are required to be filed by
the Companies or any of their Affiliates for Tax Periods ending on, before or after the Deconsolidation Date (limited, in the case of Enova Separate Returns, to such Returns as are required to be filed for Tax Periods ending on or prior to the
Deconsolidation Date), provided, however, that Parent shall provide written notice to Enova of such determination that Parent Separate Returns and Enova Separate Returns are required to be filed within 10 business days of such determination.

  
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 (d) Split Parent State Combined Income Tax Returns required to be filed for Tax Periods ending on
or prior to the Deconsolidation Date. 
 (e) To the extent that the date that Parent makes a determination under Section 4.02(b) to
file Parent State Combined Income Tax Returns, Parent Foreign Combined Income Tax Returns or other Joint Returns or under Section 4.02(c) to file Parent Separate Returns and Enova Separate Returns and that determination is made less than 60
days prior to the due date for filing such Return, then Parent shall provide written notice to Enova of such determination within 5 business days of such determination. 

Section 4.03 Enova’s Responsibility. Enova shall prepare and file, or shall cause to be prepared and filed, all Tax
Returns required to be filed by or with respect to members of the Enova Group other than those Tax Returns which Parent is required to prepare and file under Section 4.02. The Tax Returns required to be prepared and filed by Enova under this
Section 4.03 shall include (a) any Enova Federal Consolidated Income Tax Return for Tax Periods ending after the Deconsolidation Date and (b) Enova Separate Returns required to be filed for Tax Periods ending after the Deconsolidation
Date. At Parent’s request, Enova shall prepare or cause to be prepared the portions of the Tax Returns which Parent is required to prepare and file under Section 4.02 that relate to Enova and/or the Enova Business with respect to any
Pre-Deconsolidation Period and timely provide such portions of such Tax Returns to Parent. 
 Section 4.04 Tax Accounting
Practices. 
 (a) General Rule. Except as provided in Section 4.04(b), any Tax Return that Enova has the obligation and
right to prepare and file, or cause to be prepared and filed, under Section 4.03, for any Pre-Deconsolidation Period or any Straddle Period shall be prepared in accordance with past practices, accounting methods, elections or conventions
(“Past Practices”) used with respect to the Tax Returns in question (unless there is no reasonable basis, as jointly determined by the parties, for the use of such Past Practices or unless there is no adverse effect to Parent), and
to the extent any items are not covered by Past Practices (or in the event that there is no reasonable basis, as jointly determined by the parties, for the use of such Past Practices or there is no adverse effect to Parent), in accordance with
reasonable Tax accounting practices selected by Enova. Enova agrees to provide Parent with prior written notice of any change in accounting methods, elections or conventions with respect to any taxable period beginning after the Deconsolidation Date
to the extent items reported on such Tax Return might reasonably be expected to affect items reported on any Tax Return for any Pre-Deconsolidation Period or any Straddle Period. 

Except as provided in Section 4.04(b), Parent shall prepare any Tax Return which it has the obligation and right to prepare and file, or cause to be
prepared and filed, under Section 4.02, in accordance with Past Practice (unless there is no reasonable basis, as jointly determined by the parties, for the use of such Past Practice or unless there is no adverse effect to Enova), and to the
extent any items are not covered by Past Practices (or in the event that there is no reasonable basis, as jointly determined by the parties, for the use of such Past Practices or there is no 

  
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adverse effect to Enova), in accordance with reasonable Tax accounting practices selected by Parent, provided that, in the case of Enova Separate Returns prepared and filed pursuant to
Section 4.01(c), any such Tax accounting practices selected by Parent shall be reasonably acceptable to Enova and should not reasonably be expected to affect items reported on any Tax Return for any Pre-Deconsolidation Period or any Straddle
Period. 
 (b) Reporting of Transactions. The Tax treatment of the Transactions reported on any Tax Return shall be consistent with
the treatment thereof in the Ruling Requests and the Tax Opinions/Rulings. The Tax treatment of the Transactions reported on any Tax Return for which Enova is the Responsible Company shall be consistent with that on any Tax Return filed or to be
filed by Parent or any member of the Parent Group or caused or to be caused to be filed by Parent, in each case with respect to periods prior to the Distribution Date or with respect to Straddle Periods (“Parent Group Transaction
Returns”), to the extent Parent notifies Enova in writing of such Tax treatment. To the extent there is a Tax treatment relating to the Transactions which is not covered by the Ruling Requests, the Tax Opinions/Rulings or Parent Group
Transaction Returns, the Tax treatment to be reported on any Tax Return shall be determined by Parent and the Responsible Company shall not take any position on any Tax Return that is inconsistent with such determination, provided that if
(i) there is no reasonable basis, in the opinion of a Tax advisor from a nationally recognized legal, accounting or professional tax services firm, for the Tax treatment determined by Parent, or (ii) such Tax treatment is inconsistent with
the Tax treatment contemplated in the Ruling Requests, the Tax Opinions/Rulings and/or the Parent Group Transaction Returns, then such Tax Return shall be submitted for review pursuant to Section 4.06 (a), and any dispute regarding such proper
Tax treatment shall be referred for resolution pursuant to Section 14, sufficiently in advance of the filing date of such Tax Return (including extensions) to permit timely filing of the Tax Return. 

Section 4.05 Consolidated or Combined Tax Returns. 

(a) Enova will elect and join, and will cause its respective Affiliates to elect and join, in filing any Parent State Combined Income Tax
Returns, Parent Foreign Combined Income Tax Returns, Split Parent State Combined Income Tax Returns and any Joint Returns that Parent determines are required to be filed or that Parent chooses to file pursuant to Sections 4.02(b) and 4.05(b). With
respect to any Enova Separate Returns relating to any Tax Period (or portion thereof) ending on or prior to the Distribution Date, Enova will elect and join, and will cause its respective Affiliates to elect and join, in filing consolidated,
unitary, combined, or other similar joint Tax Returns, to the extent each entity is eligible to join in such Tax Returns, if Parent reasonably determines that the filing of such Tax Returns is consistent with past reporting practices, or, in the
absence of applicable past practices, will result in the minimization of the net present value of the aggregate Tax to the entities eligible to join in such Tax Returns. 

(b) At Parent’s discretion, Parent may amend any Parent State Combined Income Tax Return or propose in respect of an audit of any Parent
State Combined Income Tax Return, or use any other means available, including filing additional Enova Separate Returns, in order to separate such Parent State Combined Income Tax Return into one or more consolidated, unitary or combined state income
Tax Returns (each a “Split Parent State Combined Income Tax Return”), provided that, if such action would increase the liability of Enova or any other Member of the Enova Group for Taxes for which Enova is responsible under
this Agreement, 

  
 15 

 
then Parent shall either not take such action without the prior consent of Enova (such consent not to be unreasonably withheld, conditioned or delayed) or shall not be permitted to seek indemnity
from Enova with respect to such additional Taxes under this Agreement. Subject to the foregoing provision, Enova shall cooperate with Parent in the filing of any additional Enova Separate Returns, including by providing any necessary powers of
attorney, signing Tax Returns, amending any Tax Returns that Enova has the obligation and right to prepare and file pursuant to Section 4.03 and complying with its obligations under Section 8 hereof. 

Section 4.06 Right to Review Tax Returns. 

(a) General. The Responsible Company with respect to any material Tax Return shall make such Tax Return and related workpapers
available for review by the other Company, if requested, to the extent (i) such Tax Return relates to Taxes for which the requesting party would reasonably be expected to be liable, (ii) such Tax Return relates to Taxes and the requesting
party would reasonably be expected to be liable in whole or in part for any additional Taxes owing as a result of adjustments to the amount of such Taxes reported on such Tax Return, (iii) such Tax Return relates to Taxes for which the
requesting party would reasonably be expected to have a claim for Tax Benefits under this Agreement, or (iv) the requesting party reasonably determines that it must inspect such Tax Return to confirm compliance with the terms of this Agreement.
The Responsible Company shall use its reasonable best efforts to make such Tax Return available for review as required under this paragraph sufficiently in advance of the due date for filing of such Tax Return to provide the requesting party with a
meaningful opportunity to analyze and comment on such Tax Return and shall use its reasonable best efforts to have such Tax Return modified before filing, taking into account the Person responsible for payment of the Tax (if any) reported on such
Tax Return and whether the amount of Tax liability with respect to such Tax Return is material. The Companies shall attempt in good faith to resolve any issues arising out of the review of such Tax Return. For purposes of this Section 4.06(a),
a Tax Return is “material” if it could reasonably be expected to reflect (A) Tax liability equal to or in excess of $500,000, (B) a credit or credits equal to or in excess of $500,000 or (C) a loss or losses equal to or in
excess of $1.5 million. Notwithstanding anything to the contrary in this Agreement, Parent shall not be required to provide Enova with any Parent Federal Consolidated Income Tax Returns, Parent State Combined Income Tax Returns, Parent Foreign
Combined Income Tax Returns or Parent Separate Returns, or any workpapers related to such Tax Returns, except for workpapers that relate solely to one or more members of the Enova Group and are necessary for Enova to fulfill its responsibilities
under Section 4.03. 
 (b) Execution of Returns Prepared by Other Party. In the case of any Tax Return which is required to be
prepared and filed by one Company under this Agreement and which is required by law to be signed by the other Company (or by its authorized representative), the Company which is legally required to sign such Tax Return shall not be required to sign
such Tax Return under this Agreement if there is no reasonable basis, in the opinion of a Tax advisor from a nationally recognized legal, accounting or professional tax services firm, for the Tax treatment of any item reported on the Tax Return or
the Tax treatment of any item reported on the Tax Return should, in the opinion of a Tax Advisor from a nationally recognized legal, accounting or professional tax services firm, subject the other Company (or its authorized representatives) to
material penalties. 

  
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 Section 4.07 Enova Carrybacks and Claims for Refund. Enova hereby agrees that,
unless Parent consents in writing, (i) no Adjustment Request with respect to any Joint Return (or any Return of Other Taxes described in clause (II) of Section 5.01) shall be filed, and (ii) any available elections to waive the right
to claim in any Pre-Deconsolidation Period with respect to any Joint Return (or any Return of Other Taxes described in clause (II) of Section 5.01) any Enova Carryback arising in a Post-Deconsolidation Period shall be made, and no affirmative
election shall be made to claim any such Enova Carryback; provided, however, that the parties agree that any such Adjustment Request shall be made with respect to any Enova Carryback related to U.S. federal or State Taxes, upon the reasonable
request of Enova, if such Enova Carryback is necessary to prevent the loss of the federal and/or State Tax Benefit of such Enova Carryback (including, but not limited to, an Adjustment Request with respect to an Enova Carryback of a federal or State
capital loss arising in a Post-Deconsolidation Period to a Pre-Deconsolidation Period) and such Adjustment Request, based on Parent’s sole, reasonable determination, will cause no Tax detriment to Parent, the Parent Group or any member of the
Parent Group. Any Adjustment Request which Parent consents to make under this Section 4.07 shall be prepared and filed by the Responsible Company for the Tax Return to be adjusted. 

Section 4.08 Apportionment of Earnings and Profits and Tax Attributes. Parent shall in good faith advise Enova in writing of the
portion, if any, of any earnings and profits, Tax Attribute, overall foreign loss or other consolidated, combined or unitary attribute which Parent determines shall be allocated or apportioned to the Enova Group under applicable law. Enova and all
members of the Enova Group shall prepare all Tax Returns in accordance with such written notice. In the event that any temporary or final amendments to Treasury Regulations are promulgated after the date of this Agreement that provide for any
election to apply such regulations retroactively, then any such election shall be made only to the extent that Parent and Enova both agree to make such election. As soon as practicable after receipt of a written request from Enova, Parent shall
provide copies of any studies, reports, and workpapers supporting the earnings and profits and other Tax Attributes allocable to Enova. Any dispute regarding the apportionment of such earnings and profits or any Tax Attribute shall be resolved
pursuant to the provisions of Section 14 of this Agreement. All Tax Returns that are required to be filed under this Agreement after such resolution shall be filed in accordance with such resolution. In the event of a subsequent adjustment to
the earnings and profits or any Tax Attributes determined by Parent, Parent shall promptly notify Enova in writing of such adjustment. For the absence of doubt, Parent shall not be liable to Enova or any member of the Enova Group for any failure of
any determination under this Section 4.08 to be accurate under applicable law. 
 Section 5. Tax Payments. 

 Section 5.01 Payment of Taxes With Respect to Joint Returns (other than a Parent Federal Consolidated Income Tax Return with
respect to a Post-Deconsolidation Period) and Certain Returns of Other Taxes. In the case of (I) any Joint Return (including any Parent Federal Consolidated Income Tax Return, any Parent State Combined Income Tax Return, and any Parent
Foreign Combined Income Tax Return but excluding any Parent Federal Consolidated Tax Return with respect to a Post-Deconsolidation Period) and (II) any Return of Other Taxes reflecting both Taxes for which Parent is responsible under Section 2
and Taxes for which Enova is responsible under Section 2: 

  
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 (a) Computation and Payment of Tax Due. The Responsible Company shall compute the amount
of Tax required to be paid to the applicable Tax Authority (taking into account the requirements of Section 4.04 relating to consistent accounting practices, as applicable) with respect to such Tax Return on such Payment Date. The Responsible
Company shall pay such amount to such Tax Authority on or before such Payment Date (and provide notice and proof of payment to the other Company). 

(b) Computation and Payment of Estimated and True-up Tax Payments. 

 

	 	(i)	Estimated Tax Payments. 

 (A) Computation and Payment of Estimated Federal Income
Taxes Due for a Pre-Deconsolidation Tax Period. Not later than five (5) business days prior to the estimated tax installment date (as prescribed in Section 6655(c) of the Code) following the date hereof for a Parent Federal
Consolidated Income Tax Return with respect to a Pre-Deconsolidation Tax Period, Parent shall determine under Section 6655 of the Code the estimated amount of the Parent’s estimated federal income tax installment payment that is properly
allocable to the Enova Group for the Pre-Deconsolidation Tax Period. Parent shall provide Enova with a copy of this calculation at least five (5) business days prior to the estimated tax installment date determined above. Enova shall then pay
to Parent, not later than such estimated tax installment date, the amount thus determined. 
 (B) Computation and Payment of Estimated
Non-Federal Combined Taxes for a Pre-Deconsolidation Tax Period. Not later than five (5) business days prior to any estimated tax installment date (as prescribed by applicable Tax law) following the date hereof with respect to a
Parent-State Combined Income Tax Return and any Parent Foreign Combined Income Tax Return with respect to a Pre-Deconsolidation Tax Period, Parent shall determine the estimated amount of the related installment tax payment that is properly allocable
to the Enova Group for that Pre-Deconsolidation Tax Period. Parent shall provide Enova with a copy of this calculation at least five (5) business days prior to the estimated tax installment date determined above. Enova shall then pay to Parent,
not later than such estimated tax installment date, the amount thus determined. 
  

	 	(ii)	True-up Tax Payments for Pre-Deconsolidation Tax Periods. 

 (A) Federal Income
Taxes. Not later than thirty (30) business days after the filing of a Parent Federal Consolidated Income Tax Return with respect to a Pre-Deconsolidation Tax Period, Parent shall deliver to Enova a pro forma Enova Group consolidated

  
 18 

 
return or other comparable schedule reflecting the Enova Group’s federal income tax liability for such Pre-Deconsolidation Tax Period and Enova’s estimated tax payments made either
prior to the Distribution or under Section 5(b)(i) above with respect to such Pre-Deconsolidation Tax Period. Not later than five (5) business days following the delivery of such pro forma Enova Group consolidated return or other schedule,
Enova shall pay to Parent, or Parent shall pay to Enova, as appropriate, an amount equal to the difference, if any, between the Enova Group federal income tax liability for such taxable period and the aggregate amount paid by Enova with respect to
such taxable period prior to the Distribution and under Section 5(b)(i) above. 
 (B) Non-Federal Combined Taxes. Not later than
thirty (30) business days after the filing of a Parent-State Combined Return or a Parent Foreign Combined Return with respect to a Pre-Deconsolidation Tax Period, Parent shall deliver to Enova a pro forma Parent-Enova Group combined state
return, combined foreign return or other comparable schedule reflecting the Enova Group’s state or foreign income tax liability for such Pre-Deconsolidation Tax Period and Enova’s estimated tax payments made either prior to the
Distribution or under Section 5(b)(ii) above with respect to such Pre-Deconsolidation Tax Period. Not later than five (5) business days following the delivery of such pro forma Parent-Enova Group combined state return, combined foreign
return or other schedule, Enova shall pay to Parent, or Parent shall pay to Enova, as appropriate, an amount equal to the difference, if any, between the Enova Group combined state or foreign tax liability for such taxable period and the aggregate
amount paid by Enova with respect to such taxable period prior to the Distribution and under Section 5(b)(ii) above. 
 (c) Payment
of Other Taxes computed on a consolidated, combined, or unitary basis. To the extent that there are any Taxes with respect to a Pre-Deconsolidation Tax Period that are computed on a combined, consolidated or unitary basis where such group
includes at least one member of both the Parent Group and the Enova Group and the payment of such Taxes is not included under Section 5.01(b) above, then: (i) if a member of Parent Group is the party primarily responsible for the payment
of such Tax, then Parent shall provide Enova with a calculation of the amount of such Tax properly allocable to the Enova Group and Enova shall pay Parent the amount of the Enova Group’s allocable portion of such Tax within five
(5) business days of the receipt of such calculation; and (ii) if a member of Enova Group is the party primarily responsible for the payment of such Tax, then Enova shall provide Parent with a calculation of the amount of such Tax properly
allocable to the Parent Group and Parent shall pay Enova the amount of the Parent Group’s allocable portion of such Tax within five (5) business days of the receipt of such calculation. 

  
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 (d) Adjustments Resulting in Underpayments. In the case of any adjustment pursuant to a
Final Determination with respect to any such Tax Return, the Responsible Company shall pay to the applicable Tax Authority when due any additional Tax due with respect to such Tax Return required to be paid as a result of such adjustment pursuant to
a Final Determination. The Responsible Company shall compute the amount attributable to the Enova Group in accordance with Section 2 and Enova shall pay to Parent any amount due Parent (or Parent shall pay Enova any amount due Enova) under
Section 2 within 30 days from the later of (i) the date the additional Tax was paid by the Responsible Company or (ii) the date of receipt of a written notice and demand from the Responsible Company for payment of the amount due,
accompanied by evidence of payment and a statement detailing the Taxes paid and describing in reasonable detail the particulars relating thereto. Any payments required under this Section 5.01(d) shall include interest computed in accordance
with Section 15. 
 Section 5.02 Payment of Separate Company Taxes. Each Company shall pay, or shall cause to be
paid, to the applicable Tax Authority when due all Taxes owed by such Company or a member of such Company’s Group with respect to a Separate Return of Income Taxes and with respect to a Separate Return of Other Taxes (provided that
Separate Returns of Other Taxes described in clause (II) of Section 5.01 shall be governed by Section 5.01). 
 Section 5.03
Indemnification Payments. 
 (a) If any Company (the “Payor”) is required under applicable Tax Law to pay to a Tax
Authority a Tax that another Company (the “Required Party”) is liable for under this Agreement, the Required Party shall pay the Payor the amount of such Tax (and any other amount required to be paid by the Required Party to the
Payor pursuant to this Agreement in connection with such payment) no later than 5 days prior to the due date for payment of such amount by the Payor to the applicable Tax Authority (including any applicable extensions). 

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

Section 6.01 Tax Benefits. 

(a) Except as set forth below, Parent shall be entitled to any refund (and any interest thereon received from the applicable Tax Authority) of
Income Taxes and Other Taxes for which Parent is liable hereunder, Enova shall be entitled to any refund (and any interest thereon received from the applicable Tax Authority) of Income Taxes and Other Taxes for which Enova is liable hereunder and a
Company receiving a refund to which another Company is entitled hereunder shall pay over such refund to such other Company within 30 days after such refund is received (together with interest computed in accordance with Section 15). 

  
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 (b) If a member of the Enova Group actually realizes in cash any Tax Benefit as a result of an
adjustment pursuant to a Final Determination to any Taxes for which a member of the Parent Group is liable hereunder (or to any Tax Attribute of a member of the Parent Group) and such Tax Benefit would not have arisen but for such adjustment
(determined on a “with and without” basis), or if a member of the Parent Group actually realizes in cash any Tax Benefit as a result of an adjustment pursuant to a Final Determination to any Taxes for which a member of the Enova Group is
liable hereunder (or to any Tax Attribute of a member of the Enova Group) and such Tax Benefit would not have arisen but for such adjustment (determined on a “with and without” basis), Enova or Parent, as the case may be, shall make a
payment to either Parent or Enova, as appropriate, within 30 days following such actual realization of the Tax Benefit, in an amount equal to such Tax Benefit actually realized in cash (including any Tax Benefit actually realized as a result of the
payment), plus interest on such amount computed in accordance with Section 15 based on the number of days from the date of such actual realization of the Tax Benefit to the date of payment of such amount under this Section 6.01(b). 

(c) No later than 30 days after a Tax Benefit described in Section 6.01(b) is actually realized in cash by a member of the Parent Group
or a member of the Enova Group, Parent (if a member of the Parent Group actually realizes such Tax Benefit) or Enova (if a member of the Enova Group actually realizes such Tax Benefit) shall provide the other Company with a written calculation of
the amount payable to such other Company by Parent or Enova pursuant to this Section 6. In the event that Parent or Enova disagrees with any such calculation described in this Section 6.01(c), Parent or Enova shall so notify the other
Company in writing within 30 days of receiving the written calculation set forth above in this Section 6.01(c). Parent and Enova shall endeavor in good faith to resolve such disagreement, and, failing that, the amount payable under this
Section 6 shall be determined in accordance with the disagreement resolution provisions of Section 14 as promptly as practicable. 

(d) Enova shall be entitled to any refund that is attributable to, and would not have arisen but for, an Enova Carryback pursuant to the
proviso set forth in Section 4.07. Any such payment of such refund made by Parent to Enova pursuant to this Section 6.01(d) shall be recalculated in light of any Final Determination (or any other facts that may arise or come to light after
such payment is made, such as a carryback of a Parent Group Tax Attribute to a Tax Period in respect of which such refund is received) that would affect the amount to which Enova is entitled, and an appropriate adjusting payment shall be made by
Enova to Parent such that the aggregate amounts paid pursuant to this Section 6.01(d) equals such recalculated amount (with interest computed in accordance with Section 15). 

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

  
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 Section 7. Tax-Free Status.  

Section 7.01 Tax Opinions/Rulings and Representation Letters. 

(a) Each of Enova and Parent hereby represents and agrees that (A) it has, in the case submitted prior to the date hereof, read or, in the
case not submitted as of the date hereof, will read the Representation Letters prior to the date submitted and (B) subject to any qualifications therein, all information contained in such Representation Letters that concerns or relates to such
Company or any member of its Group is and will be true, correct and complete. 
 (b) To the extent that any Tax Opinions/Rulings or
Representation Letters have not yet been obtained or submitted as of the date hereof, Enova and Parent shall use their commercially reasonable best efforts and shall cooperate in good faith to finalize the Representation Letters for the Distribution
as soon as possible hereafter and to cause the same to be submitted to the Tax Advisors, the IRS or such other governmental authorities as Parent shall deem necessary or desirable and shall take such other commercially reasonable actions as may be
necessary or desirable to obtain the Tax Opinions/Rulings in order to confirm the Tax-Free Status. 
 Section 7.02 Restrictions on
Enova. 
 (a) Enova agrees that it will not take or fail to take, or permit any Enova Affiliate to take or fail to take, any action where
such action or failure to act would be inconsistent with or cause to be untrue any material, information, covenant or representation in any Representation Letters or Tax Opinions/Rulings. Enova agrees that it will not take or fail to take, or permit
any Enova Affiliate, to take or fail to take, any action which prevents or could reasonably be expected to prevent (A) the Tax-Free Status, or (B) any transaction contemplated by the Separation and Distribution Agreement which is intended
by the parties to be tax-free from so qualifying, including, in the case of Enova, issuing any Enova Capital Stock that would prevent the Distribution from qualifying as a tax-free distribution within the meaning of Section 355 of the Code.

 (b) Pre-Distribution Period. During the period from the date hereof until the completion of the Distribution, Enova shall not take
any action (including the issuance of Enova Capital Stock) or permit any Enova Affiliate directly or indirectly controlled by Enova, as the case may be, to take any action if, as a result of taking such action, Enova could have a number of shares of
Enova Capital Stock (computed on a fully diluted basis or otherwise) issued and outstanding, including by way of the exercise of stock options (whether or not such stock options are currently exercisable) or the issuance of restricted stock, that
could cause Parent to cease to have Tax Control of Enova. 
 (c) Enova agrees that, from the date hereof until the first day after the
two-year anniversary of the Distribution Date, it will (i) maintain its status as a company engaged in the Active Trade or Business for purposes of Section 355(b)(2) of the Code and (ii) not engage in any transaction that would result
in it ceasing to be a company engaged in the Active Trade or Business for purposes of Section 355(b)(2) of the Code, in each case, taking into account Section 355(b)(3) of the Code. 

(d) Enova agrees that, from the date hereof until the first day after the two-year anniversary of the Distribution Date, it will not 

  
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 (i) enter into any Proposed Acquisition Transaction or, to the extent Enova has
the right to prohibit any Proposed Acquisition Transaction, permit any Proposed Acquisition Transaction to occur (whether by (a) redeeming rights under a shareholder rights plan, (b) finding a tender offer to be a “permitted
offer” under any such plan or otherwise causing any such plan to be inapplicable or neutralized with respect to any Proposed Acquisition Transaction, or (c) approving any Proposed Acquisition Transaction, whether for purposes of
Section 203 of the DGCL or any similar corporate statute, any “fair price” or other provision of Enova’s charter or bylaws or otherwise), 

(ii) merge or consolidate with any other Person or liquidate or partially liquidate, 

(iii) in a single transaction or series of transactions sell or transfer (other than sales or transfers of inventory in the
ordinary course of business) 25% or more of the gross assets of the Active Trade or Business or 25% or more of the consolidated gross assets of Enova and its Affiliates (such percentages to be measured based on fair market value as of the
Distribution Date), 
 (iv) redeem or otherwise repurchase (directly or through a Enova Affiliate) any Enova stock, or rights
to acquire stock, except to the extent such repurchases satisfy Section 4.05 (l)(b) of Revenue Procedure 96-30 (as in effect prior to the amendment of such Revenue Procedure by Revenue Procedure 2003-48), 

(v) amend its certificate of incorporation (or other organizational documents), or take any other action, whether through a
stockholder vote or otherwise, affecting the voting rights of Enova Capital Stock (including, without limitation, through the conversion of one class of Enova Capital Stock into another class of Enova Capital Stock) or 

(vi) take or fail to take any other action or actions (including any action or transaction that would be reasonably likely to
be inconsistent with any representation made in the Representation Letters or the Tax Opinions/Rulings) which in the aggregate (and taking into account any other transactions described in this subparagraph (d)) would be reasonably likely to have the
effect of causing or permitting one or more persons (whether or not acting in concert) to acquire directly or indirectly stock representing a Fifty-Percent or Greater Interest in Enova or otherwise jeopardize the Tax-Free Status, unless prior to
taking any such action set forth in the foregoing clauses (i) through (vi): 
 (A) Enova shall have requested that Parent obtain a
Ruling in accordance with Section 7.03(b) and (d) of this Agreement to the effect that such transaction will not affect the Tax-Free Status and Parent shall have received such a Ruling in form and substance satisfactory to Parent in its
sole and absolute discretion, which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether a Ruling is satisfactory, Parent may consider, among other factors, the appropriateness of any
underlying assumptions and management’s representations made in connection with such Ruling); or 

  
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 (B) Enova shall provide Parent with an Unqualified Tax Opinion in form and substance
satisfactory to Parent in its sole and absolute discretion, which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether an opinion is satisfactory, Parent may consider, among other factors,
the appropriateness of any underlying assumptions and management’s representations if used as a basis for the opinion and Parent may determine that no opinion would be acceptable to Parent); or 

(C) Parent shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion. 

(e) Certain Issuances of Enova Capital Stock. If Enova proposes to enter into any Specified Acquisition Transaction or, to the extent
Enova has the right to prohibit any Specified Acquisition Transaction, proposes to permit any Specified Acquisition Transaction to occur, in each case, during the period from the date hereof until the first day after the two-year anniversary of the
Distribution Date, Enova shall provide Parent, no later than ten days following the signing of any written agreement with respect to the Specified Acquisition Transaction, with a written description of such transaction (including the type and amount
of Enova Capital Stock to be issued in such transaction) and a certificate of the Board of Directors of Enova to the effect that the Specified Acquisition Transaction is not a Proposed Acquisition Transaction or any other transaction to which the
requirements of Section 7.02(d) apply (a “Board Certificate”). 
 (f) Distributions by Foreign Enova
Subsidiaries. Until January 1st of the calendar year immediately following the calendar year in which the Distribution occurs, Enova shall neither cause nor permit any foreign subsidiary of Enova to enter into any transaction or take any
action that would be considered under the Code to constitute the declaration or payment of a dividend (including pursuant to Section 304 of the Code) without obtaining the prior written consent of Parent (such prior written consent not to be
unreasonably withheld). 
 (g) Internal Restructurings. Enova agrees that, from the date hereof until the first day after the
two-year anniversary of the Distribution Date, it will not undertake any internal restructuring of the Enova Group (including, without limitation, any merger, therein) that might reasonably impact the Tax-Free Status of the Distribution without the
prior written consent of Parent, which consent shall not be unreasonably delayed, conditioned or withheld. 
 Section 7.03
Procedures Regarding Opinions and Rulings. 
 (a) If Enova notifies Parent that it desires to take one of the actions described in
clauses (i) through (vi) of Section 7.02(d) (a “Notified Action”), Parent and Enova shall reasonably cooperate to attempt to obtain the Ruling or Unqualified Tax Opinion referred to in Section 7.02(d),
unless Parent shall have waived the requirement to obtain such Ruling or Unqualified Tax Opinion. 

  
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 (b) Rulings or Unqualified Tax Opinions at Enova’s Request. Parent agrees that at the
reasonable request of Enova pursuant to Section 7.02(d), Parent shall cooperate with Enova and use its reasonable best efforts to seek to obtain, as expeditiously as possible, a Ruling from the IRS or an Unqualified Tax Opinion for the purpose
of permitting Enova to take the Notified Action. Further, in no event shall Parent be required to file any Ruling Request under this Section 7.03 (b) unless Enova represents that (A) it has read the Ruling Request, and (B) all
information and representations, if any, relating to any member of the Enova Group, contained in the Ruling Request documents are (subject to any qualifications therein) true, correct and complete. Enova shall reimburse Parent for all reasonable
costs and expenses incurred by the Parent Group in obtaining a Ruling or Unqualified Tax Opinion requested by Enova within ten Business Days after receiving an invoice from Parent therefor. 

(c) Rulings or Unqualified Tax Opinions at Parent’s Request. Parent shall have the right to obtain a Ruling or an Unqualified Tax
Opinion at any time in its sole and absolute discretion. If Parent determines to obtain a Ruling or an Unqualified Tax Opinion, Enova shall (and shall cause each Affiliate of Enova to) cooperate with Parent and take any and all actions reasonably
requested by Parent in connection with obtaining the Ruling or Unqualified Tax Opinion (including, without limitation, by making any representation or covenant or providing any materials or information requested by the IRS or Tax Advisor;
provided that Enova shall not be required to make (or cause any Affiliate of Enova to make) any representation or covenant that is inconsistent with historical facts or as to future matters or events over which it has no control). Parent
shall reimburse Enova for all reasonable costs and expenses incurred by the Enova Group in obtaining a Ruling or an Unqualified Tax Opinion requested by Parent within 10 business days after receiving an invoice from Enova therefor. 

(d) Enova hereby agrees that Parent shall have sole and exclusive control over the process of obtaining any Ruling, and that only Parent shall
apply for a Ruling. In connection with obtaining a Ruling pursuant to Section 7.03(b), (A) Parent shall keep Enova informed in a timely manner of all material actions taken or proposed to be taken by Parent in connection therewith;
(B) Parent shall (1) reasonably in advance of the submission of any Ruling Request documents provide Enova with a draft copy thereof (2) reasonably consider Enova’s comments on such draft copy, and (3) provide Enova with a
final copy; and (C) Parent shall provide Enova with notice reasonably in advance of, and Enova shall have the right to attend, any formally scheduled meetings with the IRS (subject to the approval of the IRS) that relate to such Ruling. Neither
Enova nor any Enova Affiliate directly or indirectly controlled by Enova shall seek any guidance from the IRS or any other Tax Authority (whether written, verbal or otherwise) at any time concerning the Distribution (including the impact of any
transaction on the Distribution). 
 Section 7.04 Liability for Tax-Related Losses. 

(a) Notwithstanding anything in this Agreement or the Separation and Distribution Agreement to the contrary, subject to Section 7.04(c),
Enova shall be responsible for, and shall indemnify and hold harmless Parent and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of any Tax-Related Losses that are
attributable to or result from any one or more of the following: (A) the acquisition (other than pursuant to the Distribution) of all or a portion of Enova’s stock and/or its or its subsidiaries’ assets by any means whatsoever by any
Person, (B) any negotiations, 

  
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understandings, agreements or arrangements by Enova with respect to transactions or events (including, without limitation, stock issuances, pursuant to the exercise of stock options or otherwise,
option grants, capital contributions or acquisitions, or a series of such transactions or events) that cause the Distribution to be treated as part of a plan pursuant to which one or more Persons acquire directly or indirectly stock of Enova
representing a Fifty-Percent or Greater Interest therein, (C) any action or failure to act by Enova after the Distribution (including, without limitation, any amendment to Enova’s certificate of
incorporation (or other organizational documents), whether through a stockholder vote or otherwise) affecting the voting rights of Enova stock (including, without limitation, through the conversion of one class of Enova Capital Stock into another
class of Enova Capital Stock), (D) any act or failure to act by Enova or any Enova Affiliate described in Section 7.02 (regardless whether such act or failure to act is covered by a Ruling, Unqualified Tax Opinion or waiver described in
clause (A), (B) or (C) of Section 7.02(d), a Board Certificate described in Section 7.02(e) or a consent described in Section 7.02(f) or (g)) or (E) any breach by Enova of its agreement and representation set forth in
Section 7.01(a). 
 (b) Notwithstanding anything in this Agreement or the Separation and Distribution Agreement to the contrary,
subject to Section 7.04(c), Parent shall be responsible for, and shall indemnify and hold harmless Enova and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of any
Tax-Related Losses that are attributable to, or result from any one or more of the following: (A) the acquisition (other than pursuant to the Distribution) of all or a portion of Parent’s stock and/or its assets by any means whatsoever by
any Person, (B) any negotiations, agreements or arrangements by Parent with respect to transactions or events (including, without limitation, stock issuances, pursuant to the exercise of stock options or otherwise, option grants, capital
contributions or acquisitions, or a series of such transactions or events) that cause the Distribution to be treated as part of a plan pursuant to which one or more Persons acquire directly or indirectly stock of Parent representing a Fifty-Percent
or Greater Interest therein, or (C) any breach by Parent of its agreement and representation set forth in Section 7.01(a). 
 (c)
Tax-Related Losses 
 (i) To the extent that any Tax-Related Loss is subject to indemnity under both Sections 7.04(a)
and (b), responsibility for such Tax-Related Loss shall be shared by Parent and Enova according to relative fault. 
 (ii)
Notwithstanding anything in Section 7.04(b) or (c)(i) or any other provision of this Agreement or the Separation and Distribution Agreement to the contrary with respect to (I) any Tax-Related Loss resulting from Section 355(e) of the
Code (other than as a result of an acquisition of a Fifty-Percent or Greater Interest in Parent) and (II) any other Tax-Related Loss resulting (for the absence of doubt, in whole or in part) from an acquisition after the Distribution of any stock or
assets of Enova (or any Enova Affiliate) by any means whatsoever by any Person or any action or failure to act by Enova affecting the voting rights of Enova stock, Enova shall be responsible for, and shall indemnify and hold harmless Parent and its
Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of such Tax-Related Loss. 

  
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 (iii) Notwithstanding anything in Section 7.04(a) or (c)(i) or any other
provision of this Agreement or the Separation and Distribution Agreement to the contrary, with respect to (I) any Tax-Related Loss resulting from Section 355(e) of the Code (other than as a result of an acquisition of a Fifty-Percent or
Greater Interest in Enova) and (II) any other Tax-Related Loss resulting (for the absence of doubt, in whole or in part) from an acquisition after the Distribution of any stock or assets of Parent (or any Parent Affiliate) by any means whatsoever by
any Person, Parent shall be responsible for, and shall indemnify and hold harmless Enova and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of such Tax-Related Loss.

 (d) Enova shall pay Parent the amount of any Tax-Related Losses for which Enova is responsible under this Section 7.04: (A) in
the case of Tax-Related Losses described in clause (i) of the definition of Tax-Related Losses no later than two Business Days prior to the date Parent files, or causes to be filed, the applicable Tax Return for the year of the Distribution
(the “Filing Date”), provided that Parent delivers timely notice to Enova of the amount of such Tax-Related Losses then due and owing by Enova (provided that if such Tax-Related Losses
arise pursuant to a Final Determination described in clause (a), (b) or (c) of the definition of “Final Determination,” then Enova shall pay Parent no later than two Business Days after the date of such Final Determination with
interest calculated in accordance with Section 15) and (B) in the case of Tax-Related Losses described in clause (ii) or (iii) of the definition of Tax-Related Losses, no later than two Business Days after the date Parent
delivers Enova with notice that is has paid such Tax-Related Losses and the amount of such Tax-Related Losses then due and owing by Enova. Parent shall pay Enova the amount of any Tax-Related Losses (described in clause (ii) or (iii) of
the definition of Tax-Related Loss) for which Parent is responsible under this Section 7.04 no later than two Business Days after the date Enova pays such Tax-Related Losses. 

(e) For purposes of calculating the amount and timing of any Tax-Related Loss for which Enova is responsible under this Section 7.04,
Tax-Related Losses shall be calculated by assuming that Parent, the Parent Affiliated Group and each member of the Parent Group (I) pay Tax at the highest marginal corporate Tax rates in effect in each relevant taxable year and (II) have no Tax
Attributes in any relevant taxable year. 
 (f) For purposes of calculating the amount and timing of any Tax-Related Loss for which Parent
is responsible under this Section 7.04, Tax-Related Losses shall be calculated by assuming that Enova, and each member of the Enova Group (I) pay Tax at the highest marginal corporate Tax rates in effect in each relevant taxable year and
(II) have no Tax Attributes in any relevant taxable year. 
 Section 7.05 Section 336(e) Elections. Pursuant to Treasury
Regulation Sections 1.336-2(h)(1)(i) and 1.336-2(j), Parent and Enova agree that Parent shall make a timely protective election under Section 336(e) of the Code and the Treasury Regulations issued thereunder for Enova and each Affiliate of
Enova that is a domestic corporation for United States federal income Tax purposes with respect to the Distribution (a “Section 336(e) Election”). It is intended that a Section 336(e) Election will have no effect unless the
Distribution is a “qualified stock disposition,” as defined in Treasury Regulation Section 1.336(e)-1(b)(6), either because (a)

  
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the Distribution is not a transaction described in Treasury Regulations section 1.336-1(b)(5)(i)(B) or (b) Treasury Regulation Section 1.336-1(b)(5)(ii) applies to the Distribution. If
and to the extent that there is a violation of the Tax-Free Status of the Distribution, and the resulting Taxes (including any Taxes attributable to the Section 336(e) Election) are treated as Taxes of Enova (rather than Taxes of Parent)
pursuant to this Agreement, then, to that extent, Parent shall be entitled to quarterly payments from Enova equal to the actual Tax savings arising from the step-up in Tax basis resulting from the Section 336(e) Election, determined using a
“with and without” methodology (treating any deductions or amortization attributable to the step-up in tax basis resulting from the Section 336(e) Election as the last items claimed for any taxable year, including after the
utilization of any available net operating loss carryforwards), and less a reasonable charge for administrative expenses necessary to secure the Tax savings, provided, however, that that any payments to Parent by Enova under this
Section 7.05 shall be treated as payments by Enova in partial satisfaction of its indemnity obligation to Parent under Section 7.04(a) and that Parent and its Affiliated shall only be permitted to recover once hundred percent
(100%) of any Tax-Related Losses under Section 7.04(a) (including any payments made by Enova under this Section 7.05). 

Section 8. Assistance and Cooperation.  

Section 8.01 Assistance and Cooperation. 

(a) The Companies shall cooperate (and cause their respective Affiliates to cooperate) with each other and with each other’s agents,
including accounting firms and legal counsel, in connection with Tax matters relating to the Companies and their Affiliates including (i) preparation and filing of Tax Returns, (ii) determining the liability for and amount of any Taxes due
(including estimated Taxes) or the right to and amount of any refund of Taxes, (iii) examinations of Tax Returns, and (iv) any administrative or judicial proceeding in respect of Taxes assessed or proposed to be assessed. Such cooperation
shall include making all information and documents in their possession relating to the other Company and its Affiliates available to such other Company as provided in Section 9. Each of the Companies shall also make available to the other, as
reasonably requested and available, personnel (including officers, directors, employees and agents of the Companies or their respective Affiliates) responsible for preparing, maintaining, and interpreting information and documents relevant to Taxes,
and personnel reasonably required as witnesses or for purposes of providing information or documents in connection with any administrative or judicial proceedings relating to Taxes. In the event that a member of the Parent Group, on the one hand, or
a member of the Enova Group, on the other hand, suffers a Tax detriment as a result of a Transfer Pricing Adjustment, the Companies shall cooperate pursuant to this Section 8 to seek any competent authority relief that may be available with
respect to such Transfer Pricing Adjustment. 
 (b) Any information or documents provided under this Section 8 shall be kept
confidential by the Company receiving the information or documents, except as may otherwise be necessary in connection with the filing of Tax Returns or in connection with any administrative or judicial proceedings relating to Taxes. Notwithstanding
any provision of this Agreement or any other agreement, (i) neither Parent nor any Parent Affiliate shall be required to 

  
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provide Enova or any Enova Affiliate or any other Person access to or copies of any information or procedures (including the proceedings of any Tax Contest) other than information or procedures
that relate solely to Enova, the business or assets of Enova or any Enova Affiliate and (ii) in no event shall Parent or any Parent Affiliate be required to provide Enova, any Enova Affiliate or any other Person access to or copies of any
information if such action could reasonably be expected to result in the waiver of any Privilege. In addition, in the event that Parent determines that the provision of any information to Enova or any Enova Affiliate could be commercially
detrimental, violate any law or agreement or waive any Privilege, the parties shall use reasonable best efforts to permit compliance with its obligations under this Section 8 in a manner that avoids any such harm or consequence. If Enova
determines that the provision of any information to Parent or any Parent Affiliate could be commercially detrimental, violate any law or agreement or waive any Privilege, the parties shall use reasonable best efforts to avoid any such harm or
consequences. 
 Section 8.02 Income Tax Return Information. 

(a) Enova and Parent acknowledge that time is of the essence in relation to any request for information, assistance or cooperation made by
Parent or Enova pursuant to Section 8.01 or this Section 8.02. Enova and Parent acknowledge that failure to conform to the deadlines set forth herein or reasonable deadlines otherwise set by Parent or Enova could cause irreparable harm.

 (b) Each Company shall provide to the other Company information and documents relating to its Group required by the other Company to
prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be provided in such form as the Responsible Company reasonably requests and, to the extent practicable, in sufficient time for the
Responsible Company to file such Tax Returns on a timely basis. 
 Section 8.03 Reliance by Parent. If any member of the
Enova Group supplies information to a member of the Parent Group in connection with a Tax liability and an officer of a member of the Parent Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such
information, then upon the written request of such member of the Parent Group identifying the information being so relied upon, the chief financial officer of Enova (or any officer of Enova as designated by the chief financial officer of Enova)
shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete. Enova agrees to indemnify and hold harmless each member of the Parent Group and its
directors, officers and employees from and against any fine, penalty, or other cost or expense of any kind attributable to a member of the Enova Group having supplied, pursuant to this Section 8, a member of the Parent Group with inaccurate or
incomplete information in connection with a Tax liability. 
 Section 8.04 Reliance by Enova. If any member of the Parent
Group supplies information to a member of the Enova Group in connection with a Tax liability and an officer of a member of the Enova Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such
information, then upon the written request of such member of the Enova Group identifying the information being so relied upon, the chief financial officer of 

  
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Parent (or any officer of Parent as designated by the chief financial officer of Parent) shall certify in writing that to his or her knowledge (based upon consultation with appropriate employees)
the information so supplied is accurate and complete. Parent agrees to indemnify and hold harmless each member of the Enova Group and its directors, officers and employees from and against any fine, penalty, or other cost or expense of any kind
attributable to a member of the Parent Group having supplied, pursuant to this Section 8, a member of the Enova Group with inaccurate or incomplete information in connection with a Tax liability. 

Section 9. Tax Records.  

Section 9.01 Retention of Tax Records. Each Company shall preserve and keep all Tax Records exclusively relating to the
assets and activities of its Group for Pre-Deconsolidation Periods, and Parent shall preserve and keep all other Tax Records relating to Taxes of the Groups for Pre-Deconsolidation Tax Periods, for so long as the contents thereof may become material
in the administration of any matter under the Code or other applicable Tax Law, but in any event until the later of (i) the expiration of any applicable statutes of limitations, or (ii) seven years after the Deconsolidation Date (such
later date, the “Retention Date”). After the Retention Date, each Company may dispose of such Tax Records provided that the other Company has not requested in writing within 30 days following the Retention Date the opportunity to
copy or remove all or any part of such Tax Records. Upon such written request, the requesting Company shall have the opportunity, at its cost and expense, to copy or remove, within 30 days of such request, all or any part of such Tax Records and the
other Company may dispose of such Tax Records following such 30 day period. If, prior to the Retention Date, a Company reasonably determines that any Tax Records which it would otherwise be required to preserve and keep under this Section 9 are
no longer material in the administration of any matter under the Code or other applicable Tax Law and the other Company agrees in writing, then such first Company may dispose of such Tax Records upon 90 days’ prior written notice to the other
Company. Any notice of an intent to dispose given pursuant to this Section 9.01 shall include a list of the Tax Records to be disposed of describing in reasonable detail each file, book, or other record accumulation being disposed. The notified
Company shall have the opportunity, at its cost and expense, to copy or remove, within such 90-day period, all or any part of such Tax Records. If, at any time prior to the Retention Date, Enova determines to decommission or otherwise discontinue
any computer program or information technology system used to access or store any Tax Records, then Enova may decommission or discontinue such program or system upon 90 days’ prior written notice to Parent and Parent shall have the opportunity,
at its cost and expense, to copy, within such 90-day period, all or any part of the underlying data relating to the Tax Records accessed by or stored on such program or system. 

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

  
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accounting statements, audits, litigation, or the resolution of items under this Agreement, and in all events subject to such reasonable requirements as the providing party’s information
technology department may impose to ensure compliance with such party’s data protection policies. 
 Section 10. Tax
Contests.  
 Section 10.01 Notice. Each of the Companies shall provide prompt notice to the other Company
of any written communication from a Tax Authority regarding any pending or threatened Tax audit, assessment or proceeding or other Tax Contest of which it becomes aware related to Taxes for Tax Periods for which it is indemnified by the other
Company hereunder. Such notice shall attach copies of the pertinent portion of any written communication from a Tax Authority and contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall
be accompanied by copies of any notice and other documents received from any Tax Authority in respect of any such matters. If an indemnified party has knowledge of an asserted Tax liability with respect to a matter for which it is to be indemnified
hereunder and such party fails to give the indemnifying party prompt notice of such asserted Tax liability and the indemnifying party is entitled under this Agreement to contest the asserted Tax liability, then (i) if the indemnifying party is
precluded from contesting the asserted Tax liability in any forum as a result of the failure to give prompt notice, the indemnifying party shall have no obligation to indemnify the indemnified party for any Taxes arising out of such asserted Tax
liability, and (ii) if the indemnifying party is not precluded from contesting the asserted Tax liability in any forum, but such failure to give prompt notice results in a material monetary detriment to the indemnifying party, then any amount
which the indemnifying party is otherwise required to pay the indemnified party pursuant to this Agreement shall be reduced by the amount of such detriment. 

Section 10.02 Control of Tax Contests. 

(a) Separate Company Taxes. In the case of any Tax Contest with respect to any Separate Return (other than a Separate Return of Other
Taxes described in clause (II) of Section 5.01), the Company having liability for the Tax shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to Sections
10.02(f) and (g) below. 
 (b) Parent Federal Consolidated Income Tax Return. In the case of any Tax Contest with respect to any
Parent Federal Consolidated Income Tax Return, Parent shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to Sections 10.02(f) and (g) below. 

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

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

  
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 (e) Joint Returns and Certain Other Returns. In the case of any Tax Contest with respect
to (I) any Joint Return (other than any Parent Federal Consolidated Income Tax Return, any Parent State Combined Income Tax Return or any Parent Foreign Combined Income Tax Return) or (II) any Return of Other Taxes described in clause (II) of
Section 5.01, (i) Parent shall control the defense or prosecution of the portion of the Tax Contest directly and exclusively related to any Parent Adjustment, including settlement of any such Parent Adjustment and (ii) Enova shall
control the defense or prosecution of the portion of the Tax Contest directly and exclusively related to any Enova Adjustment, including settlement of any such Enova Adjustment, and (iii) the Tax Contest Committee shall control the defense or
prosecution of Joint Adjustments and any and all administrative matters not directly and exclusively related to any Parent Adjustment or Enova Adjustment. The “Tax Contest Committee” shall be comprised of two persons, one person
selected by Parent (as designated in writing to Enova) and one person selected by Enova (as designated in writing to Parent). Each person serving on the Tax Contest Committee shall continue to serve unless and until he or she is replaced by the
party designating such person. Any and all matters to be decided by the Tax Contest Committee shall require the unanimous approval of both persons serving on the committee. In the event the Tax Contest Committee shall be deadlocked on any matter,
the provisions of Section 14 of this Agreement shall apply. 
 (f) Settlement Rights. The Controlling Party shall have the sole
right to contest, litigate, compromise and settle any Tax Contest without obtaining the prior consent of the Non-Controlling Party. Unless waived by the parties in writing, in connection with any potential adjustment in a Tax Contest as a result of
which adjustment the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment (or any payment under Section 6) to the Controlling Party under this Agreement: (i) the Controlling Party shall keep
the Non-Controlling Party informed in a timely manner of all actions taken or proposed to be taken by the Controlling Party with respect to such potential adjustment in such Tax Contest; (ii) the Controlling Party shall provide the
Non-Controlling Party copies of any written materials relating to such potential adjustment in such Tax Contest received from any Tax Authority; (iii) the Controlling Party shall timely provide the
Non-Controlling Party with copies of any correspondence or filings submitted to any Tax Authority or judicial authority in connection with such potential adjustment in such Tax Contest; (iv) the
Controlling Party shall consult with the Non-Controlling Party and offer the Non-Controlling Party a reasonable opportunity to comment before submitting any written materials prepared or furnished in
connection with such potential adjustment in such Tax Contest; and (v) the Controlling Party shall defend such Tax Contest diligently and in good faith. The failure of the Controlling Party to take any action specified in the preceding sentence
with respect to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability and/or obligation which it may have to the Controlling Party under this Agreement except to the extent that the Non-Controlling Party was actually
harmed by such failure, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it may have to the Controlling Party. In the case of any Tax Contest described in Section 10.02(a), (b),
(c) or (d), “Controlling Party” means the Company entitled to control the Tax Contest under such Section and “Non-Controlling Party” means the other Company. In the case of any Tax Contest described in
Section 10.02(i), “Controlling Party” means Parent and “Non-Controlling Party” means Enova. 

  
 32 

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

Section 11. Effective Date; Termination of Prior Intercompany Tax Allocation Agreements. This Agreement shall be effective
as of the date hereof. As of the date hereof (i) all prior intercompany Tax allocation agreements or arrangements shall be terminated, and (ii) amounts due under such agreements as of the date hereof shall be settled as of the date hereof.
Upon such termination and settlement, no further payments by or to Parent or by or to Enova, with respect to such agreements shall be made, and all other rights and obligations resulting from such agreements between the Companies and their
Affiliates shall cease at such time. Any payments pursuant to such agreements shall be disregarded for purposes of computing amounts due under this Agreement; provided that to the extent appropriate, as determined by Parent, payments made
pursuant to such agreements shall be credited to Enova or Parent, respectively, in computing their respective obligations pursuant to this Agreement, in the event that such payments relate to a Tax liability that is the subject matter of this
Agreement for a Tax Period that is the subject matter of this Agreement. 
 Section 12. Survival of Obligations. The
representations, warranties, covenants and agreements set forth in this Agreement shall be unconditional and absolute and shall remain in effect without limitation as to time. 

  
 33 

 Section 13. Treatment of Payments; Tax Gross Up.  

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

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

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

  
 34 

 
provision of this Agreement or the performance of obligations hereunder, the Tax departments of the Companies shall negotiate in good faith to resolve the Tax Advisor Dispute. If such good faith
negotiations do not resolve the Tax Advisor Dispute, then the matter, upon written request of either Company, will be referred for resolution to executives who hold, at a minimum, the office of Senior Vice President and/or General Counsel (the
“Senior Executives”), which executives will make a good faith effort to resolve the Tax Advisor Dispute pursuant to the procedures set forth in Section 4.2 of the Separation and Distribution Agreement. If the Senior Executives
do not agree to a resolution of a Tax Advisor Dispute within thirty (30) days after the reference of the Tax Advisor Dispute to it, then the matter will be referred to a Tax Advisor acceptable to each of the Companies. The Tax Advisor may, in
its discretion, obtain the services of any third-party appraiser, accounting firm or consultant that the Tax Advisor deems necessary to assist it in resolving such disagreement. The Tax Advisor shall furnish written notice to the Companies of its
resolution of any such Tax Advisor Dispute as soon as practical, but in any event no later than 45 days after its acceptance of the matter for resolution. Any such resolution by the Tax Advisor will be conclusive and binding on the Companies.
Following receipt of the Tax Advisor’s written notice to the Companies of its resolution of the Tax Advisor Dispute, the Companies shall each take or cause to be taken any action necessary to implement such resolution of the Tax Advisor. In
accordance with Section 16, each Company shall pay its own fees and expenses (including the fees and expenses of its representatives) incurred in connection with the referral of the matter to the Tax Advisor. All fees and expenses of the Tax
Advisor in connection with such referral shall be shared equally by the Companies. Any High-Level Dispute shall be resolved pursuant to the procedures set forth in Section 4.2 of the Separation and Distribution Agreement. Nothing in this
Section 14 will prevent either Company from seeking injunctive relief if any delay resulting from the efforts to resolve the Tax Advisor Dispute through the Senior Executives and the Tax Advisor (or any delay resulting from the efforts to
resolve any High-Level Dispute through the procedures set forth in Section 4.2 of the Separation and Distribution Agreement) could result in serious and irreparable injury to either Company. Notwithstanding anything to the contrary in this
Agreement, the Separation and Distribution Agreement or any Ancillary Agreement, Parent and Enova are the only members of their respective Group entitled to commence a dispute resolution procedure under this Agreement, and each of Parent and Enova
will cause its respective Group members not to commence any dispute resolution procedure other than through such party as provided in this Section 14. 

Section 15. Late Payments. Payments pursuant to this Agreement that are not made within the period prescribed in this
Agreement (the “Payment Period”) and that are not otherwise setoff against amounts owed by one party to the other party will bear interest for the period from and including the date immediately following the last date of the Payment Period
through and including the date of payment at a per annum rate equal to the applicable rate for large corporate underpayments set forth in Section 6621(c) of the Code. Such interest will be payable at the same time as the payment to which it
relates and will be calculated on the basis of a year of 365 days and the actual number of days for which due. 
 Section 16.
Expenses. Except as otherwise provided in this Agreement, each party and its Affiliates shall bear their own expenses incurred in connection with preparation of Tax Returns, Tax Contests, and other matters related to Taxes under the
provisions of this Agreement. 

  
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 Section 17. General Provisions.  

Section 17.01 Any notice, instruction, direction or demand under the terms of this Agreement required to be in writing shall be duly given
upon receipt, if delivered by hand, generally accepted means of electronic transmission, any nationally recognized overnight courier service or mail (with postage prepaid), to the following addresses: 

 

	 	(a)	If to Enova to: 

 Enova International, Inc. 

200 West Jackson Blvd. 

Chicago, Illinois 60606 
 Attn:
General Counsel 
 E-mail: lyoung@enova.com 
  

	 	(b)	If to Parent, to: 

 Cash America International, Inc. 

1600 West 7th Street 

Fort Worth, Texas 76102 
 Attn:
General Counsel 
 E-mail: clinscott@casham.com 

or to such other addresses or e-mail address as may be specified by like notice to the other party. 

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

Section 17.02 Binding Effect. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their
successors and assigns. 
 Section 17.03 Waiver. The parties may waive a provision of this Agreement only by a writing
signed by the party intended to be bound by the waiver. A party is not prevented from enforcing any right, remedy or condition in the party’s favor because of any failure or delay in exercising any right or remedy or in requiring satisfaction
of any condition, except to the extent that the party specifically waives the same in writing. A written waiver given for one matter or occasion is effective only in that instance and only for the purpose stated. A waiver once given is not to be
construed as a waiver for any other matter or occasion. Any enumeration of a party’s rights and remedies in this Agreement is not intended to be exclusive, and a party’s rights and remedies are intended to be cumulative to the extent
permitted by law and include any rights and remedies authorized in law or in equity. 
 Section 17.04 Severability. If
any provision of this Agreement or the application thereof to any Person or circumstance is determined by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions hereof or thereof, or the application of such

  
 36 

 
provision to Persons or circumstances or in jurisdictions other than those as to which it has been held invalid or unenforceable, shall remain in full force and effect and shall in no way be
affected, impaired or invalidated thereby. Upon such determination, the parties shall negotiate in good faith in an effort to agree upon a suitable and equitable provision to effect the original intent of the parties. 

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

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

  
 37 

 Section 17.10 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 counterparts have been signed by each party and delivered to each other party. Any signature on this Agreement may be an
electronically delivered signature and all parties agree that any signature delivered electronically shall be treated as an original signature to any such document. 

Section 17.11 Governing Law. The internal laws of the State of Texas (without reference to its principles of conflicts of
law) govern the construction, interpretation and other matters arising out of or in connection with this Agreement and each of the exhibits and schedules hereto and thereto (whether arising in contract, tort, equity or otherwise). 

Section 17.12 Jurisdiction. If any dispute arises out of or in connection with this Agreement, except as expressly
contemplated by another provision of this Agreement, the parties irrevocably (and the parties will cause each other member of their respective Group to irrevocably) (a) consent and submit to the exclusive jurisdiction of federal and state
courts located in Fort Worth, Texas, (b) waive any objection to that choice of forum based on venue or to the effect that the forum is not convenient, and (c) WAIVE TO THE FULLEST EXTENT PERMITTED BY LAW ANY RIGHT TO TRIAL OR ADJUDICATION
BY JURY. 
 Section 17.13 Amendment. Except as otherwise expressly provided herein with respect to the Schedules hereto,
the parties may amend this Agreement only by a written agreement signed by each party to be bound by the amendment and that identifies itself as an amendment to this Agreement. 

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

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

[Remainder of page intentionally left blank] 

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

									
	CASH AMERICA INTERNATIONAL, INC.	 		 	ENOVA INTERNATIONAL, INC.
					
	By:	 	  
	 		 	By:	 	  

	Name:	 	  
	 		 	Name:	 	  

	Title:	 	  
	 		 	Title:	 	  

  
 39EX-10.4

 Exhibit 10.4 
 FORM OF 
 ENOVA INTERNATIONAL, INC. 

2014 LONG-TERM INCENTIVE PLAN 
 SECTION 1. PURPOSE 
 The purpose of the Enova International, Inc. 2014
Long-Term Incentive Plan (the “Plan”) is to promote the interests of Enova International, Inc. (the “Company”) and its stockholders by giving the Company a competitive advantage in attracting, retaining and motivating employees,
officers, consultants and Directors capable of assuring the future success of the Company, to offer such persons incentives that are directly linked to the longer-term profitability of the Company’s business and increases in stockholder value
and to afford such persons an opportunity to acquire a proprietary interest in the Company . 
 SECTION 2. DEFINITIONS 

“Affiliate” means any entity that, directly or indirectly through one or more intermediaries, is controlled by, controlling or
under common control with the Company. 
 “Annual Election” has the meaning set forth in Section 12(a) below.

 “Applicable Laws” means the legal requirements relating to the administration of stock and long-term cash incentive
plans, if any, under applicable provisions of federal securities laws, state corporate and securities laws, the Code, the rules of any applicable Exchange or national market system, and the rules of any foreign jurisdiction applicable to Awards
granted to residents therein. 
 “Award” means a grant or award granted under the Plan, as evidenced by an Award
Agreement. 
 “Award Agreement” means any written or electronic agreement, contract or other instrument or document
evidencing any Award granted under the Plan. Each Award Agreement shall be subject to the applicable terms and conditions of the Plan and any other terms and conditions (not inconsistent with the Plan) determined by the Committee. 

“Board” means the Board of Directors of the Company. 
 “Change in Control” means the occurrence of an event with respect to the Company that qualifies as a permissible distribution event under Code Section 409A and guidance issued thereunder
(collectively, “Code Section 409A”) as a result of a “change in the ownership,” of the Company a “change in the effective control,” of the Company or a “change in the ownership of a substantial portion of the
assets” of the Company, all as defined in Code Section 409A; provided, however, a “Change in Control” shall not include any event that is not treated under Code Section 409A as a change in control event with respect
to the applicable Participant. Notwithstanding the foregoing, the Committee, in its sole discretion, may establish a different definition of “Change in Control” for any particular Award at the time of grant, but only if
(i) either (A) the Award does not provide for or permit deferred payment that could cause the 

 
Award to be subject to Code Section 409A, or (B) the definition of “Change in Control” is used as a vesting trigger, and not as a distribution event, for the Award; and
(ii) if, at the time of grant, the applicable Award Agreement specifically sets forth such different definition of “Change in Control.” Notwithstanding the foregoing, and unless otherwise required by Code Section 409A,
neither a change in ownership nor a change in effective control shall be considered to have occurred as a result of any acquisition or disposition of the Company’s stock by, or an increase in the percentage of the Company’s stock owned by,
Cash America International, Inc. or any entity required to be aggregated with Cash America International, Inc. under Code Sections 414(b) or 414(c). For clarification purposes and without limiting the foregoing, the acquisition or disposition of the
Company’s stock in a public offering or sale or in a spin-off transaction by Cash America International, Inc. shall not result in a Change in Control unless required by Code Section 409A. 

“Code” means the Internal Revenue Code of 1986, as amended from time to time, and any regulations promulgated thereunder.

 “Committee” means the Management Development and Compensation Committee of the Board or other committee or
subcommittee of Directors designated by the Board or the Management Development and Compensation Committee to administer the Plan. For purposes of Awards that are intended to be qualified performance-based awards under Section 162(m) of the
Code, such Awards shall be approved and administered by a committee or a subcommittee that has been authorized by the Board or the Management Development and Compensation Committee to approve such Awards that is composed solely of Outside Directors,
with the number of Outside Directors on such committee or subcommittee to be not less than the number required under Section 162(m) of the Code to permit Awards to qualify under Section 162(m) of the Code. For purposes of approving Awards
that are to be qualified under Rule 16b-3, such Awards shall be approved either by (i) a committee or subcommittee that has been authorized by the Board or the Management Development and Compensation Committee to approve such Awards and that is
composed solely of “non-employee” Directors within the meaning of Rule 16b-3, with the number of “non-employee” Directors on such committee or subcommittee to be not less than the number required under Rule 16b-3 for Awards to
qualify under Rule 16b-3; or (ii) by the Board. 
 “Common Stock” or “Stock” means the common stock of
the Company, par value $0.00001 per share. 
 “Company” has the meaning set forth in Section 1 above. 

“Covered Employee” means a Participant designated prior to the grant of an Award by the Committee who is or may be a
“covered employee” within the meaning of Section 162(m)(3) of the Code in the year in which any such Award is expected to be deductible by the Company or an Affiliate (or deductible but for a limitation under Section 162(m) of
the Code). 
 “Designated Beneficiary” means the beneficiary designated by the Participant, in a manner determined by
the Committee, to receive amounts due the Participant in the event of the Participant’s death. In the absence of an effective designation by the Participant, the term “Designated Beneficiary” means the Participant’s estate.

  
 2 

 “Director” means a member of the Board, including any Outside Director.

 “Effective Date” has the meaning set forth in Section 15 of the Plan. 

“Eligible Individual” means any employee, officer, Director or consultant providing services to the Company or any Affiliate,
and prospective employees and consultants who have accepted offers of employment or consultancy from the Company or any Affiliate, whom the Committee determines to be an Eligible Individual. 

“Employee” means any person treated as an employee (including an officer or a Director who is also treated as an employee) in
the records of the Company or any Affiliate and, with respect to any Incentive Stock Option granted to such person, who is an employee for purposes of Section 422 of the Code; PROVIDED, HOWEVER, that neither service as a Director nor payment of
a Director’s fee shall be sufficient to constitute employment for purposes of the Plan. The Company shall determine in good faith and in the exercise of its discretion whether an individual has become or has ceased to be an Employee and the
effective date of such individual’s employment or termination of employment without regard to any notice period or period of “garden leave,” as the case may be. For purposes of an individual’s rights, if any, under the Plan as of
the time of the Company’s determination, all such determinations by the Company shall be final, binding and conclusive, notwithstanding that the Company or any court of law or governmental agency subsequently makes a contrary determination.

 “Employer” means the Company or any Affiliate. 

“Exercise Price” has the meaning set forth in Section 6 of the Plan. 

“Exchange” means the New York Stock Exchange or such other national securities market or exchange as may at the time be the
principal market for the Common Stock as designated by the Committee. 
 “Exchange Act” means the Securities Exchange
Act of 1934, as amended from time to time. 
 “Fair Market Value” means the closing price of the Common Stock on the
most recent day prior to the date in question on which the Stock was traded on an Exchange, or if the Shares were not traded on an Exchange on such date, then on the next preceding date on which the Shares are traded, all as reported by such source
as the Committee may select. Notwithstanding the foregoing, “Fair Market Value” on any day before the first day that Stock is traded on any Exchange shall be a price determined by the Committee in accordance with the requirements of
Treasury Regulation Section 1.409A-1(b)(5)(iv). 
 “Fees” has the meaning set forth in Section 12(a) below.

 “Grant Price” has the meaning set forth in Section 7 below. 

“Grant Value” has the meaning set forth in Section 11(a) below. 

  
 3 

 “Incentive Stock Option” means any Stock Option granted under Section 6 of
the Plan that is designated as, and intended to qualify as, an “incentive stock option” within the meaning of Section 422 of the Code. 
 “Nonqualified Stock Option” means any Option granted under Section 6 of the Plan that is not an Incentive Stock Option. 

“Option” means an Incentive Stock Option or a Nonqualified Stock Option. 

“Outside Director” means any Director who qualifies as an “outside director” within the meaning of
Section 162(m) of the Code, as a “non-employee director” within the meaning of Rule 16b-3 and as an “independent director” within the meaning of the applicable Exchange requirements. 

“Participant” means an Eligible Individual designated to be granted an Award under the Plan. 

“Performance Cycle” means the period of time selected by the Committee during which performance is measured for the purpose of
determining the extent to which an award of Performance Units or performance-based Restricted Stock or Restricted Stock Units has been earned. 
 “Performance Goals” means, for a Performance Cycle, the performance goals established by the Committee in connection with the grant of an Award, with such goals to be stated as one or more
objective financial or objective strategic business initiative formulas, standards or measures established by the Committee for purposes of determining whether or the extent to which an Award has been earned based on the level of performance
attained or to be attained with respect to such goals. In the case of Qualified Performance-Based Awards, (i) the Performance Goals shall be stated in terms of one or any combination of the following objective measures with respect to the
Company or an Affiliate or any division or department of the Company or an Affiliate: revenue growth (gross or net); gross margin; pre-tax margin; operating margin; earnings before interest, taxes, depreciation, and amortization; earnings before
interest, taxes, depreciation and amortization margin; earnings before interest and taxes; operating income; pre- or after- tax income; pre- or after-tax income from continuing operations; pre-or after-tax income excluding extraordinary items; basic
or diluted earnings per share; basic or diluted earnings per share from continuing operations; basic or diluted earnings per share excluding extraordinary items; cash flow; basic or diluted cash flow per share; cash flow on investment; return on
equity; return on capital; return on invested capital; return on investment; return on assets (gross or net); return on revenue (gross or net); inventory turnover; growth in earning assets; economic value added (or an equivalent metric); share price
performance; total stockholder return; improvement in or attainment of expense levels; improvement in or attainment of specified working capital levels; attainment of goals relating to geographic business expansion, increasing or decreasing the
percent of revenue attributable to a specific type of product(s); or new product development or acquisitions, divestitures or similar transactions or other strategic initiatives; (ii) to the extent specified in an objectively determinable
manner by the Committee at the time the Performance Goals are established, any financial measure or metric shall exclude the effect of unusual or non-recurring items and shall include or exclude (as

  
 4 

 
applicable) specified components of the applicable financial measure; (iii) such Performance Goals shall be set by the Committee in writing within the time period prescribed by
Section 162(m) of the Code so that the outcome is substantially uncertain at the time the Performance Goals are established; and (iv) after the end of each Performance Cycle, the Committee shall certify in writing the extent to which such
Performance Goals were achieved for the Performance Cycle and the amount of the Qualified Performance-Based Award to be paid to each Participant. Such Performance Goals may be expressed in absolute or relative terms, including, without limitation,
relative to a base period and/or to the performance of other companies. 
 “Performance Unit” means an Award granted
to a Participant under Section 8 of the Plan that is denominated in cash, the amount of which may be based on the achievement of the Performance Goals established for such Award. 

“Plan” has the meaning set forth in Section 1 above, as the same may be hereinafter amended pursuant to the terms hereof.

 “Qualified Performance-Based Award” means an Award of Restricted Stock, Restricted Stock Units, or Performance
Units designated as such by the Committee at the time of grant, based upon a determination that (i) the recipient is or may be a Covered Employee in the year in which the Company would expect to be able to claim a tax deduction with respect to
such Restricted Stock, Restricted Stock Units, or Performance Units and (ii) the Committee intends for such Award to qualify for the Section 162(m) Exemption. The Committee shall have sole discretion to determine whether to grant Qualified
Performance-Based Awards. 
 “Restricted Period” means the period of time selected by the Committee during which a
grant of Restricted Stock or Restricted Stock Units may be forfeited to the Company. 
 “Restricted Stock” means
Share(s) granted to a Participant under Section 9 of the Plan that are subject to the terms, conditions and restrictions as are set forth in the Plan and the applicable Award Agreement. 

“Restricted Stock Unit” means any unit granted under Section 9 or Section 11 of the Plan evidencing the right to
receive a Share (or the cash payment equal to the Fair Market Value of a Share) at some future date. 
 “Rule 16b-3”
means Rule 16b-3, as promulgated by the Securities and Exchange Commission under Section 16(b) of the Exchange Act, as amended from time to time. 
 “Section 16 Officer” means an officer of the Company or an Affiliate who is considered an officer under Rule 16a-1 of the Exchange Act. 

“Section 162(m) Exemption” means the “qualified performance-based compensation” exemption from the limitation on
deductibility imposed by Section 162(m) of the Code. 
 “Separation from Service” or “Separate from
Service” means a separation from service as defined in Code Section 409A. For purposes of determining whether a Separation from Service has occurred, the “Company” shall include the Company and all entities that would be treated
as a single employer with the Company under Code Sections 414(b) or (c), but substituting “at least 50 percent” instead of “at least 80 percent” each place it appears in applying such rules. 

  
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 “Share” or “Shares” means a share or shares of Common Stock. 

“Stock Appreciation Right” means a right granted under Section 7 of the Plan. 

“Stockholders Meeting” means the annual meeting of stockholders of the Company in each year, excluding any meeting of
stockholders of the Company that occurs before the first date on which the Common Stock is traded on an Exchange. 
 SECTION 3.
ADMINISTRATION 
 (a) POWER AND AUTHORITY OF THE COMMITTEE. The Plan shall be administered by the Committee. Subject to the
terms of the Plan and to Applicable Laws, the Committee shall have full power and authority to: 
 (i) designate Participants;

 (ii) determine whether and to what extent any type (or types) of Award is to be granted hereunder; 

(iii) determine the number of Shares to be covered by (or the method by which payments or other rights are to be determined in connection
with) each Award; 
 (iv) determine the terms and conditions of any Award or Award Agreement, including but not limited to
vesting and exercisability conditions; 
 (v) subject to Section 13 hereof, amend the terms and conditions of any Award or
Award Agreement; PROVIDED, HOWEVER, that (A) except for adjustments pursuant to Section 5(c) of the Plan, in no event may any Option or Stock Appreciation Right granted under this Plan be subject to any action that would be treated, for
accounting purposes, as a “repricing” of such Option or Stock Appreciation Right, including (1) amending any outstanding Option or Stock Appreciation Right to decrease the Exercise Price of such Option or the Grant Price of such Stock
Appreciation Right, (2) cancelling any outstanding Option or Stock Appreciation Right in conjunction with the grant of any new Option with a lower Exercise Price or any new Stock Appreciation Right with a lower Grant Price, (3) exchanging
or authorizing the repurchase of any outstanding Option or Stock Appreciation Right for cash or other Awards if such exchange or repurchase would constitute a “repricing,” or (4) the taking of any other action that would constitute a
“repricing,” unless any such action is approved by the stockholders of the Company to the extent required by Applicable Laws, and (B) the Committee may not adjust upward the amount payable to a Covered Employee with respect to a
Qualified Performance-Based Award or waive or alter the Performance Goals associated therewith or herewith in a manner that would cause such Award to cease to qualify for the Section 162(m) Exemption; 

(vi) determine whether, to what extent and under what circumstances the Exercise Price of Awards may be paid in cash or Shares;

  
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 (vii) determine at the time of grant whether, to what extent and under what circumstances
cash, Shares, other securities, other Awards, other property and other amounts payable with respect to an Award under the Plan shall be deferred either automatically or at the election of the holder thereof, subject to the requirements of Code
Section 409A; 
 (viii) interpret and administer the Plan and any instrument or agreement, including an Award Agreement,
relating to the Plan; 
 (ix) adopt, alter, suspend, waive or repeal such rules, guidelines and practices and appoint such
agents as it shall deem advisable or appropriate for the proper administration of the Plan; and 
 (x) make any other
determination and take any other action that the Committee deems necessary or desirable for the administration of the Plan. 
 Unless otherwise
expressly provided in the Plan, all designations, determinations, interpretations and other decisions under or with respect to the Plan or any Award or Award Agreement shall be within the sole discretion of the Committee, may be made at any time,
and shall be final, conclusive and binding upon all persons, including without limitation, the Company, its Affiliates, stockholders, Eligible Individuals and any holder, beneficiary or transferee of any Award. 

(b) ACTION BY THE COMMITTEE; DELEGATION. Except to the extent prohibited by Applicable Laws, the Committee may delegate all or any part
of its duties and powers under the Plan to one or more persons, including Directors, a committee of Directors or to a Section 16 Officer, subject to such terms, conditions and limitations as the Committee may establish in its sole discretion;
PROVIDED, HOWEVER, that the Committee shall not delegate its powers and duties under the Plan (i) with regard to Eligible Individuals who are Directors or Section 16 Officers or (ii) in a manner that would cause an Award designated as
a Qualified Performance-Based Award not to qualify for, or to cease to qualify for, the Section 162(m) Exemption; and PROVIDED, FURTHER, that any such delegation may be revoked by the Committee at any time. 

(c) POWER AND AUTHORITY OF THE BOARD. Notwithstanding anything to the contrary contained herein, except to the extent that the grant or
exercise of such authority would cause any Award or transaction to become subject to (or lose an exemption under) the short-swing profit recovery provisions of Section 16 of the Exchange Act or cause an Award designated as a Qualified
Performance-Based Award not to qualify for, or to cease to qualify for, the Section 162(m) Exemption, the Board may, at any time and from time to time, without any further action of the Committee, exercise the powers and duties of the Committee
under the Plan. To the extent that any permitted action taken by the Board conflicts with action taken by the Committee, the Board action shall control. 
 SECTION 4. ELIGIBILITY 
 Any Eligible Individual shall be eligible to be
designated a Participant. In determining which Eligible Individuals shall receive an Award and the terms of any Award, the Committee may take into account the nature of the services rendered by the respective Eligible Individuals,

  
 7 

 
their present and potential contributions to the success of the Company, or such other factors as the Committee, in its discretion, shall deem relevant. Notwithstanding the foregoing, Incentive
Stock Options may be granted only to full-time or part-time Employees (which term as used herein includes, without limitation, officers and Directors who also are Employees), and an Incentive Stock Option shall not be granted to an Employee of an
Affiliate unless such Affiliate also is a “subsidiary corporation” of the Company within the meaning of Section 424(f) of the Code or any successor provision. 
 SECTION 5. SHARES AVAILABLE FOR AWARDS 
 (a) SHARES AVAILABLE. Subject to
adjustment as provided in Section 5(c) of the Plan, the aggregate number of Shares that may be issued under the Plan shall be [            ] Shares. Shares that may be issued
under the Plan may be authorized but unissued Shares or Shares re-acquired and held in treasury. Notwithstanding the foregoing, the number of Shares available for granting Incentive Stock Options under the Plan shall not exceed
[            ] subject to adjustment as provided in Section 5(c) of the Plan and subject to the provisions of Section 422 or 424 of the Code or any successor provision.

 (b) ACCOUNTING FOR AWARDS. For purposes of this Section 5, if an Award entitles the holder thereof to receive or
purchase Shares, the number of Shares covered by such Award or to which such Award relates shall be counted on the date of grant of such Award against the aggregate number of Shares available for granting Awards under the Plan. Any Shares that are
used by a Participant as full or partial payment to the Company of the purchase price relating to an Award, including in connection with the satisfaction of tax obligations relating to an Award, shall not be available for granting future Awards
under the Plan. In addition, Shares covered by an Award or to which an Award relates that are (i) not purchased, (ii) forfeited, (iii) not delivered in the case of a Stock Appreciation Right that is settled by the delivery of a net
number of Shares (so that the total number of Shares covered by the Stock Appreciation Right will be counted and not be available for future grants) or (iv) not delivered to the Participant if an Award otherwise terminates, shall not be
available for granting future Awards under the Plan. 
 (c) ADJUSTMENTS. In the event of any change in corporate capitalization
(including, but not limited to, a change in the number of Shares outstanding), such as a stock split-up or stock dividend, a recapitalization, a combination or exchange of Shares or a corporate transaction, such as any merger, consolidation,
separation, including a spin-off, or other distribution of stock or property of the Company (including any extraordinary cash or stock dividend), any reorganization (whether or not such reorganization comes within the definition of such term in
Section 368 of the Code) or any partial or complete liquidation of the Company, the Committee or Board shall make such substitution or adjustments in the aggregate number and kind of shares reserved for issuance under the Plan, and the maximum
limitation upon Stock Options and Stock Appreciation Rights and other Awards to be granted to any Participant, in the number, kind and Exercise Price and/or Grant Price of shares subject to outstanding Stock Options and/or Stock Appreciation Rights,
in the number and kind of shares subject to other outstanding Awards granted under the Plan and/or such other equitable substitution or adjustments as it may determine to be appropriate in its sole discretion (including, without limitation, the
provision of an amount in cash in consideration for the cancelation or termination 

  
 8 

 
of any such Awards); PROVIDED, HOWEVER, that the number of shares subject to any Award shall always be a whole number. Without limiting the generality of the foregoing, in connection with any
Disaffiliation (as defined below) of an Affiliate of the Company, the Committee shall have the authority to arrange for the assumption or replacement of Awards with new awards based on shares of the affected Affiliate or of an entity that controls,
is controlled by or under common control with the affected Affiliate following the Disaffiliation. For purposes hereof, “Disaffiliation” of an Affiliate means the Affiliate’s ceasing to be an Affiliate of the Company for any reason
(including, without limitation, as a result of a public offering, spinoff, sale or other distribution or transfer by the Company of the stock of the Affiliate). Any actions taken under this subsection (c) shall be made in accordance with the
applicable restrictions of Code Section 409A, including with regard to the adjustment of stock options and stock appreciation rights that are considered exempt from Code Section 409A. 

(d) INDIVIDUAL AWARD LIMITATIONS. 
 (i) Subject to Section 5(c), no more than [            ] Shares may be subject to Qualified Performance-Based Awards granted to any
Eligible Individual, including a Covered Employee, in any calendar year. 
 (ii) Subject to Section 5(c), the maximum
number of Shares with respect to which Options or Stock Appreciation Rights may be granted to any Eligible Individual, including a Covered Employee, in any one calendar year shall be
[            ]. 
 (iii) The amount of compensation that may
be earned by any Eligible Individual, including a Covered Employee, under Performance Units granted in any one calendar year that are intended to be Qualified Performance-Based Awards may not exceed $6,000,000. 

(iv) The maximum aggregate Grant Date Value of all Awards granted during any calendar year to any Director who is not an Employee on the
grant date of each such Award shall not exceed $500,000; provided, that the Committee shall have the authority to grant Awards to a Director with an aggregate Grant Date Value of up to an additional $750,000 in excess of the foregoing
$500,000 limitation upon the Committee’s determination that such Director has provided, or is expected to provide, extraordinary services during such calendar year; provided, further, that such Director shall not participate in
such determination or otherwise participate in the decision to grant such additional Award. For clarity, the Awards granted to any Director under Section 11 shall be taken into account for purposes of applying the dollar limitations in this
paragraph. For purposes of this paragraph, the Grant Date Value of an Award at the time of a grant that includes Options or Share Appreciation Rights shall be determined by the Committee in a manner consistent with the manner in which the Company
would be required to determine such value for purposes of the Company’s financial and SEC reporting requirements and the Grant Date Value of Awards granted under Section 9, 10 or 11 shall be the aggregate grant date Fair Market Value of all
Shares covered by such Awards. 
 SECTION 6. STOCK OPTIONS 
 (a) GRANT. Subject to the provisions of the Plan, the Committee shall have sole and complete authority to determine the Eligible Individuals to whom Options shall be granted, the number of Shares to be
covered by each Option, the exercise price for each Option, and the 

  
 9 

 
conditions and limitations applicable to the exercise of each Option. In the case of Incentive Stock Options, the terms and conditions of such grants shall be subject to and comply with such
rules as may be prescribed by Section 422 of the Code. 
 (b) EXERCISE PRICE. The “Exercise Price” per Share
purchasable under an Option shall be determined by the Committee; PROVIDED, HOWEVER, that such Exercise Price shall not be less than 100% of the Fair Market Value of a Share on the date of grant of such Option. 

(c) TIME AND METHOD OF EXERCISE. The Committee shall determine the time or times at which an Option may be exercised in whole or in part
and the method or methods by which, and the form or forms (which may include only cash or Shares, or any combination thereof, having a value on the exercise date equal to the applicable Exercise Price, with the value of any Shares to be based on
Fair Market Value) in which payment of the Exercise Price with respect thereto may be made or deemed to have been made. 
 (d)
OPTION TERM. The term of each Stock Option shall be fixed by the Committee at the time of grant, but in no event shall be more than 10 years from the date of grant. 
 (e) INCENTIVE STOCK OPTIONS. The Committee may designate Options as Nonqualified Stock Options or as Incentive Stock Options. Any Incentive Stock Option authorized under the Plan shall contain such
provisions as the Committee shall deem advisable, but shall in all events be consistent with and contain all provisions required in order to qualify the Stock Option as an Incentive Stock Option. To the extent that any Stock Option is not designated
as an Incentive Stock Option or even if so designated does not qualify as an Incentive Stock Option on or subsequent to its grant date, it shall constitute a Nonqualified Stock Option. 
 SECTION 7. STOCK APPRECIATION RIGHTS 
 The Committee is hereby authorized to
grant Stock Appreciation Rights to Eligible Individuals subject to the terms of the Plan, and such Stock Appreciation Rights may be granted as separate Awards or in tandem with Stock Options. Each Stock Appreciation Right granted under the Plan
shall confer on the holder upon exercise the right to receive, as determined by the Committee, cash or a number of Shares or a combination of cash and Shares having a Fair Market Value on the date of exercise equal to the excess of (a) the Fair
Market Value of one Share on the date of exercise (or, if the Committee shall so determine at the time of grant, the average selling price of one Share during a specified period that is within 30 days before the date of exercise) over (b) the
grant price (the “Grant Price”) of the Stock Appreciation Right, which Grant Price shall not be less than 100% of the Fair Market Value of one Share on the date of grant of the Stock Appreciation Right. Subject to the terms of the Plan,
the Grant Price, term, methods of exercise, dates of exercise, medium of settlement, the effect of termination of employment (by reason of death, disability, retirement or otherwise) on the exercisability and any other terms and conditions
(including conditions or restrictions on the exercise thereof) of any Stock Appreciation Right shall be as determined by the Committee, PROVIDED, that in no event shall the term of a Stock Appreciation Right be longer than ten years. 

  
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 SECTION 8. PERFORMANCE UNITS 
 (a) The Committee shall have sole and complete authority to determine the Eligible Individuals who shall receive Performance Units, the number of such Performance Units for each Performance Cycle, the
Performance Goals on which each Award shall be contingent, and the duration of each Performance Cycle. There may be more than one Performance Cycle in existence at any one time, and the duration of Performance Cycles may differ from each other. The
Committee may, prior to or at the time of the grant, designate Awards of Performance Units as Qualified Performance-Based Awards, in which event it shall condition the settlement thereof upon the Committee’s certification that the amount to be
paid under each such Award has been earned on the basis of performance achieved in relation to the established Performance Goals applicable to that Award. 
 (b) The Committee shall establish Performance Goals for each Performance Cycle on the basis of such criteria and to accomplish such objectives as the Committee may from time to time select. 

(c) As soon as practicable after the end of a Performance Cycle, the Committee shall determine the number of Performance Units which have
been earned under each Award on the basis of performance in relation to the established Performance Goals. 
 (d) Except as
otherwise provided under the terms of an Award and subject to the requirements of Code Section 409A, payment in respect of earned Performance Units shall be distributed to the Participant or, if the Participant has died, to the
Participant’s Designated Beneficiary, as soon as practicable after the expiration of the Performance Cycle and the Committee’s determination under paragraph (c) above. The Committee shall determine whether payment is to be made in the
form of cash or Shares. 
 SECTION 9. RESTRICTED STOCK AND RESTRICTED STOCK UNITS 

The Committee is hereby authorized to grant Restricted Stock and Restricted Stock Units to Eligible Individuals with the following terms
and conditions and with such additional terms and conditions not inconsistent with the provisions of the Plan as the Committee shall determine: 
 (a) RESTRICTIONS. Shares of Restricted Stock and Restricted Stock Units shall be subject to such restrictions as the Committee may impose (including, without limitation, limitation on transfer, forfeiture
conditions, limitation on the right to vote a Share of Restricted Stock or the right to receive any dividend or other right or property with respect thereto), which restrictions may lapse separately or in combination at such time or times, in such
installments or otherwise as the Committee may deem appropriate. The grant or vesting of Restricted Stock and Restricted Stock Units may be performance-based or time-based or both. Restricted Stock and Restricted Stock Units may be Qualified
Performance-Based Awards, in which event the grant or vesting, as applicable, of such Restricted Stock or Restricted Stock Units shall be conditioned upon the attainment of Performance Goals and the Committee’s certification that the
Performance Goals have been met. 
 (b) PERFORMANCE-BASED AWARDS. The Committee shall establish the Performance Cycle and the
Performance Goals on which the grant or vesting of each Award of 

  
 11 

 
performance-based Restricted Stock or Restricted Stock Units shall be contingent. The Committee may, prior to or at the time of the grant, designate performance-based Restricted Stock or
Restricted Stock Units as Qualified Performance-Based Awards, in which event the grant or vesting, as applicable, of any such Restricted Stock or Restricted Stock Units shall be conditioned upon the attainment during the specified Performance Cycle
of the Performance Goals established by the Committee and the Committee’s certification that the Performance Goals have been met with respect to such Restricted Stock or Restricted Stock Units. 

(c) STOCK CERTIFICATES; DELIVERY OF SHARES. 
 (i) Any Restricted Stock granted under the Plan shall be evidenced in such manner as the Committee may deem appropriate, including book-entry registration or issuance of one or more stock certificates.
Any certificate issued in respect of Shares of Restricted Stock shall be registered in the name of such Participant and shall bear an appropriate legend referring to the applicable Award Agreement and possible forfeiture of such shares of Restricted
Stock. The Committee may require that the certificates evidencing such shares be held in custody by the Company until the restrictions thereon shall have lapsed and that, as a condition of any Award of Restricted Stock, the Participant shall have
delivered a stock power, endorsed in blank, relating to the Shares covered by such Award. 
 (ii) In the case of Restricted
Stock Units, no Shares or other property shall be issued at the time such Awards are granted. Upon the lapse or waiver of restrictions and the Restricted Period relating to Restricted Stock Units (or at such later time as may be determined by the
Committee and specified at the time of grant in accordance with the requirements of Code Section 409A), Shares or other cash or property shall be issued to the holder of the Restricted Stock Units and evidenced in such manner as the Committee
may deem appropriate, including book-entry registration or issuance of one or more stock certificates. 
 (d) FORFEITURE. Except
as otherwise determined by the Committee, upon a Participant’s termination of employment or other applicable service (as determined under criteria established by the Committee) during the applicable Restricted Period, all applicable Restricted
Stock Units and Shares of Restricted Stock subject to restriction at such time shall be forfeited. To the extent other vesting conditions are not met as of the last day of the applicable Restricted Period, all applicable Restricted Stock Units and
Shares of Restricted Stock subject to such vesting conditions shall be forfeited. 
 SECTION 10. OTHER SHARE-BASED OR SHARE-RELATED AWARDS

 In addition to granting Options, Stock Appreciation Rights, Restricted Stock and Restricted Stock Units, the Committee
shall have authority to grant to Participants and to specify the terms and conditions of other forms of Share-based or Share-related awards not described above that the Committee determines to be consistent with the purpose of the Plan and the
interests of the Company. 
 SECTION 11. DIRECTORS’ RESTRICTED STOCK UNITS 

(a) GRANT OF RESTRICTED STOCK UNITS. Except as provided in subsection (b), each Director who is (i) a member of the Board and
(ii) not a Section 16 Officer as of the 

  
 12 

 
conclusion of a Stockholders Meeting shall automatically be granted Restricted Stock Units on the date of such Stockholders Meeting, with the number of shares to be determined by dividing the
applicable Grant Value by the Fair Market Value of the Shares on that date. As used herein, “Grant Value” means the value for the annual grant authorized by the Board, from time to time; PROVIDED, HOWEVER, in no event shall the Grant Value
exceed $250,000 per year. 
 (b) COMMITTEE DISCRETION NOT TO GRANT RESTRICTED STOCK UNITS. The Committee shall have sole
discretion to determine that an Award shall not be granted pursuant to this Section 11 to one or more Directors. 
 (c)
TERMS AND CONDITIONS OF RESTRICTED STOCK UNITS. At the time of grant, the Committee shall specify the forfeiture and vesting conditions to which the Restricted Stock Units granted pursuant to this Section 11 shall be subject. Grantees will only
be entitled to receive Shares upon the vesting of Restricted Stock Units. Upon a Change in Control, all unvested Restricted Stock Units shall automatically vest and grantees shall be entitled to receive Shares for all such vested Restricted Stock
Units as of such Change in Control. The Restricted Stock Units granted pursuant to this Section 11 shall be subject to such other terms and conditions as the Committee may specify. 
 SECTION 12. DIRECTORS’ SHARES 
 (a) ELECTION GENERALLY. Each Director
who is not an Employee on the last day of a calendar year may make an election (the “Annual Election”) to have payment of the annual retainer, meeting fees and committee meeting fees (collectively, the “Fees”) he or she earns
during the next succeeding calendar year deferred under the Plan. Such election may be made in writing, through an interactive telephone or internet-based system or in such other manner as the Committee may prescribe. 

(b) TIMING OF ELECTION. 
 (i) GENERAL. A Director’s Annual Election for the Fees earned during a calendar year must be made before the first day of such calendar year and within the enrollment period established by the
Committee, except as provided in subsection (b)(ii). 
 (ii) NEW DIRECTORS. If an individual initially becomes a Director during
a calendar year, such individual may make a prospective Annual Election within 30 days after the date on which he is elected as a Director. Such election will apply to the Director’s Fees for services performed after the effective date of the
election, so that the election will apply to the quarterly retainer for the first quarter beginning after the date of the election. This subsection (b)(ii) shall only apply to the extent permitted under Code Section 409A. 

(c) TERM OF ELECTION. Upon the latest of the deadlines specified in (b) above that applies to a Director, such Director’s
Annual Election, or failure to elect, shall become irrevocable for the calendar year except as provided under this subsection (c). Each Director’s Annual Election for a calendar year shall remain in effect for such calendar year and all
subsequent calendar years until the earlier of (i) the date the Director Separates from Service as a Director, or (ii) the effective date of the Director’s subsequent irrevocable Annual Election for amounts earned during a subsequent
calendar year. The Annual Election may be cancelled in the discretion of the Committee only as permitted under Code Section 409A. 

  
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 (d) AMOUNT. A Director may elect to defer his Fees in 10% increments, up to a maximum of 100
percent (or such other maximum percentage and/or amount, if any, established by the Committee from time to time). 
 (e)
ACCOUNTS AND CREDITING OF CONTRIBUTIONS. All Fees deferred under this Section 12 shall be credited to a bookkeeping account for the Director and deemed invested in Shares on the last trading day of the calendar month in which the Fees are
earned or as soon as practicable thereafter. 
 (f) RABBI TRUST. Each time Fees are deferred under the Plan, the Company shall
deposit an equal amount in a Rabbi trust. The amount deposited in the trust shall be invested in Shares. The trustee shall retain all dividends and other distributions paid or made with respect thereto in the trust (which shall be reinvested in
Shares), and shall adjust the Director’s accounts for such amounts. The Shares credited to the account of a Director shall remain subject to the claims of the Company’s creditors, and the interests of the Director in his or her account
under the Plan may not be anticipated, alienated, sold, assigned, transferred, pledged, encumbered, attached or garnished by creditors of such Director, except by will or by the laws of descent and distribution. Notwithstanding the foregoing, no
assets will be set aside to fund benefits under the Plan if such setting aside would be treated as a transfer of property under Code Section 83 pursuant to Code Section 409A(b). 

(g) DISTRIBUTIONS. 
 (i) GENERAL TIMING AND SCHEDULE OF DISTRIBUTIONS. Any portion of a Director’s account under this Section for which no election is made pursuant to subsection (ii) below shall be paid in a single
sum (A) except as provided in clause (B) of this paragraph, within 60 days after the Director Separates from Service; or (B) in the case of a Director who is a specified employee (as defined in Code Section 409A) on the date of
his or her Separation from Service, to the extent required by Code Section 409A, six months after the date the Director Separates from Service. 
 (ii) PAYMENT ELECTION. A Director may elect, at the time he makes an Annual Election, to have the portion of his account balance attributable to such Annual Election distributed in accordance with one of
the following options (in each case, provided that, in the case of a Director who is a specified employee (as defined in Code Section 409A) on the date of his or her Separation from Service, to the extent required by Code Section 409A, no
payment will be made earlier than six months after the date the Director Separates from Service): 
 (A)
In a single sum within 60 days after the later of (1) a date selected by the Director that is on or before the Director’s 65th birthday, and specified in the Annual Election, or (2) the date of the Director’s Separation from Service;
or 
 (B) In substantially equal annual installments paid over a number of years (not less than 2 and not more than 20)
specified in the Annual Election, beginning within 60 days after the date the Director Separates from Service. 

  
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 (iii) MEDIUM OF PAYMENT. Distribution of a Director’s account under this Section shall
be made in Shares; provided, the value of any fractional Shares shall be distributed in cash. 
 SECTION 13. AMENDMENT AND TERMINATION

 (a) AMENDMENTS TO THE PLAN. The Board may amend, alter, suspend, discontinue or terminate the Plan at any time; PROVIDED,
HOWEVER, that no amendment, alteration, suspension, discontinuance or termination may be made that would cause a Participant to become subject to tax under Code Section 409A(a)(1), and, notwithstanding any other provision of the Plan or any
Award Agreement, without the approval of the stockholders of the Company, no amendment, alteration, suspension, discontinuation or termination shall be made that: 
 (i) requires stockholder approval under the rules or regulations of the applicable Exchange; 
 (ii) increases the number of Shares authorized under the Plan as specified in Section 5(a) of the Plan, except as permitted under Section 5(c) of the Plan; or 

(iii) without such stockholder approval, would cause the Company to be unable, under the Code, to grant Incentive Stock Options under the
Plan. 
 (b) AMENDMENTS TO AWARDS. The Committee may waive any conditions of or rights of the Company under any outstanding
Award, prospectively or retroactively. Except as otherwise provided herein or in an Award Agreement, the Committee may not amend, alter, suspend, discontinue or terminate any outstanding Award, prospectively or retroactively, if such action would
adversely affect the rights of the holder of such Award, without the consent of the Participant or holder or beneficiary thereof. The Committee may not amend any Qualified Performance-Based Award in a manner that would cause such Award to cease to
qualify for the Section 162(m) Exemption. 
 (c) CORRECTION OF DEFECTS, OMISSIONS AND INCONSISTENCIES. The Committee may
correct any defect, supply any omission or reconcile any inconsistency in the Plan or any Award in the manner and to the extent it shall deem desirable to carry out the intent of the Plan. 
 SECTION 14. GENERAL PROVISIONS 
 (a) WITHHOLDING. No later than the date as
of which an amount first becomes includible in the gross income of a Participant for federal income tax purposes (or the income tax laws of any other foreign jurisdiction) with respect to any Award under the Plan, the Participant shall pay to the
Company, or make arrangements satisfactory to the Company regarding the payment of, any federal, state, local or foreign taxes of any kind required by law to be withheld with respect to such amount. The obligations of the Company under the Plan
shall be conditional on such payment or arrangements, and the Company and its Affiliates shall, to the extent permitted by law, be entitled to take such action and establish such procedures as it deems appropriate to withhold or collect all
applicable payroll, withholding, income or other taxes from 

  
 15 

 
such Participant. In order to assist a Participant in paying all or a portion of the federal, state, local and foreign taxes to be withheld or collected upon exercise, settlement or receipt of
(or the lapse of restrictions relating to) an Award, the Committee, in its discretion and subject to such additional terms and conditions as it may adopt, may permit the Participant to satisfy such tax obligation by (i) electing to have the
Company withhold a portion of the Shares or other property otherwise to be delivered upon exercise, settlement or receipt of (or the lapse of restrictions relating to) such Award with a Fair Market Value equal to the amount of such taxes or
(ii) delivering to the Company whole Shares or other property other than Shares issuable upon exercise, settlement or receipt of (or the lapse of restrictions relating to) such Award with a Fair Market Value equal to the amount of such taxes,
PROVIDED that, in either case, not more than the legally required minimum withholding, rounded up for any fraction of a Share, may be settled with Shares. Any such election must be made on or before the date that the amount of tax to be withheld is
determined. 
 (b) AWARDS. Each Award hereunder shall be evidenced by an Award Agreement, delivered or made available
electronically to the Participant and shall specify the terms and conditions thereof and any rules applicable thereto, including but not limited to the effect on such Award of the death, retirement or other termination of employment of the
Participant and the effect thereon, if any, of a Change in Control of the Company. 
 (c) NO RIGHTS TO AWARDS. No Eligible
Individual or other person shall have any claim to be granted any Award under the Plan, and there is no obligation for uniformity of treatment of Eligible Individuals or holders or beneficiaries of Awards under the Plan. The terms and conditions of
Awards need not be the same with respect to any Participant or with respect to different Participants. 
 (d) NO RIGHT TO
EMPLOYMENT. No person shall have any claim or right to be granted an Award, and the grant of an Award shall not be construed as giving a Participant the right to be retained in the employ of the Employer. Further, the Employer expressly reserves the
right at any time to dismiss a Participant free from any liability, or any claim under the Plan, except as provided herein or in any agreement entered into with respect to an Award. 

(e) NO RIGHTS AS STOCKHOLDER. Subject to the provisions of the applicable Award or otherwise determined by the Committee in accordance
with the Plan, no Participant or Designated Beneficiary shall have any rights as a stockholder with respect to any Shares to be distributed under the Plan until he or she has become the holder thereof. Notwithstanding the foregoing, in connection
with each Award of Restricted Stock granted under Section 9, the applicable Award Agreement shall specify if and to what extent the Participant shall not be entitled to the rights of a stockholder in respect of such Award of Restricted Stock.

 (f) DIVIDENDS AND DIVIDEND EQUIVALENTS. In the sole and complete discretion of the Committee, an Award granted pursuant to
Sections 9, 10 and 11, may provide the Participant with dividends or dividend equivalents (payable on a current or deferred basis), and the Award Agreement shall specify if dividends or dividend equivalents are to be payable. Such dividends or
dividend equivalents shall be payable at the time and pursuant to the payment schedule specified by the Committee in the Award Agreement, subject to the requirements of Code Section 409A, or, if the Award Agreement does not provide a time and
schedule of payment at the time of grant, any dividends or dividend equivalents shall be payable in a lump sum on the date the dividend is payable to stockholders generally. 

  
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 (g) CONSTRUCTION OF THE PLAN. The validity, construction, interpretation, administration and
effect of the Plan and of its rules and regulations, and rights relating to the Plan, shall be determined solely in accordance with the laws of the State of Illinois. 
 (h) CHANGE IN CONTROL. In order to preserve a Participant’s rights under an Award in the event of a Change in Control, the Committee in its discretion and without the consent of the Participant may,
at the time an Award is made or any time thereafter, take one or more of the following actions: (i) provide for the acceleration of any time period relating to the exercise or vesting of the Award, (ii) provide for the purchase or
termination of the Award for an amount of cash or other property that could have been received upon the exercise or realization of the Award had the Award been currently exercisable or payable, (iii) adjust the terms of the Award in a manner
determined by the Committee to reflect the Change in Control, (iv) cause the Award to be assumed, or new rights substituted therefore, by another entity, or (v) make such other provision as the Committee may consider equitable and in the
best interests of the Company. No actions may be taken under this subsection (h) that would cause the Participant to become subject to tax under Code Section 409A(a)(1). 

  
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 (i) FORMS OF PAYMENT UNDER AWARDS. 

(i) GENERALLY. Subject to the terms of the Plan and the applicable requirements of Code Section 409A, payments or transfers to be
made by the Company or an Affiliate upon the grant, exercise or settlement of an Award may be made in such medium or media as the Committee shall determine (including, without limitation, cash, Shares, promissory notes (PROVIDED, HOWEVER, that the
acceptance of such notes does not conflict with Section 402 of the Sarbanes-Oxley Act of 2002), other securities, other Awards or other property or any combination thereof). In addition, such payments or transfers may be made in a single
payment or transfer, in installments or on a deferred basis, in each case as determined by the Committee at the time of grant in accordance with the requirements of Code Section 409A and rules and procedures established by the Committee. The
Company shall have no liability to a Participant, or any other party (in damages or otherwise) in the event that any amount or benefit under the Plan becomes subject to penalties under Section 409A of the Code. Such rules and procedures may
include, without limitation, provisions for the payment or crediting of reasonable interest on installment or deferred payments or the grant or crediting of dividends or dividend equivalents with respect to installment or deferred payments.
Notwithstanding anything in the Plan to the contrary, (A) for Restricted Stock Units and any other Awards that provide nonqualified deferred compensation subject to Code Section 409A(a)(2), payment of the Award to a “specified
employee,” as defined in Code Section 409A, upon Separation from Service, to the extent required under Code Section 409A, shall not be made before six months after the date on which the Separation from Service occurs, and
(B) Restricted Stock Units and any other Awards that provide for nonqualified deferred compensation subject to Code Section 409A(a)(2) through (4) shall not be settled with promissory notes. All distributions under the Plan shall be
made in the form of a single sum, unless otherwise specified under the terms of the Plan, Award Agreement or by the Committee at the time of grant. 
 (ii) DEFERRALS. If permitted by the Committee for a given Award, all or a portion of an Award may be deferred (and paid in a form permitted by the Committee) at the election of a Participant, PROVIDED
that all such deferral elections shall comply with Code Section 409A. To the extent that the Award provides for deferred compensation subject to Code Section 409A(a)(2), any cash payments provided in lieu of an Award may not change the
timing of payment of such Award. 
 (iii) CASH PAYMENTS. Cash payments shall be payable (A) at the time and pursuant to the
payment schedule specified by the Committee at the time of grant, subject to the requirements of Code Section 409A, or (B) if the Committee does not provide a time and schedule of payment at the time of grant for amounts subject to Code
Section 409A, in a lump sum within 90 days after the Participant’s Separation from Service; PROVIDED, to the extent required by Code Section 409A, no such cash payment will be made within the 6-month period following Separation from
Service for a Participant who is a “specified employee,” as defined in Code Section 409A, on the date of his or her Separation from Service. Cash payments shall not be conditioned on the exercise of an Option or Stock Appreciation
Right or otherwise be structured in such a way as to reduce the exercise price of the Option or Stock Appreciation Right. 

  
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 (j) SECTION 16 COMPLIANCE. The Plan is intended to comply in all respects with Rule 16b-3 or
any successor provision, as in effect from time to time, and in all events the Plan shall be construed in accordance with the requirements of Rule 16b-3. If any Plan provision does not comply with Rule 16b-3 as hereafter amended or interpreted, the
provision shall be deemed inoperative. The Board, in its absolute discretion, may bifurcate the Plan so as to restrict, limit or condition the use of any provision of the Plan with respect to persons who are Section 16 Officers or are Directors
subject to Section 16 of the Exchange Act without so restricting, limiting or conditioning the Plan with respect to other Eligible Individuals. 
 (k) RESTRICTIONS. Shares shall not be issued pursuant to the exercise or payment of the Exercise Price or purchase price relating to an Award unless such exercise or payment and the issuance and delivery
of such Shares pursuant thereto shall comply with all relevant provisions of Applicable Law. As a condition to the exercise or payment of the Exercise Price or purchase price relating to such Award, the Company may require that the person exercising
or paying the Exercise Price or purchase price represent and warrant that the Shares are being purchased only for investment and without any present intention to sell or distribute such Shares if, in the opinion of counsel for the Company, such a
representation and warranty is required by law. All Shares or other securities delivered under the Plan pursuant to any Award or the exercise thereof shall be subject to such stop transfer orders and other restrictions as the Committee may deem
advisable, and the Committee may direct appropriate stop transfer orders and cause other legends to be placed on the certificates for such Shares or other securities to reflect such restrictions. 

(l) LIMITS ON TRANSFER OF AWARDS. No Award and no right under any such Award shall be transferable by a Participant otherwise than by
will or by the laws of descent and distribution and the Company shall not be required to recognize any attempted assignment of such rights by any Participant; PROVIDED, HOWEVER, that, if so determined by the Committee, a Participant may, in the
manner established by the Committee, designate a beneficiary or beneficiaries to exercise the rights of the Participant and receive any property distributable with respect to any Award upon the death of the Participant; and PROVIDED, FURTHER, that,
if so determined by the Committee, a Participant may transfer a Nonqualified Stock Option to any Family Member (as such term is defined in the General Instructions to Form S-8 (or successor to such Instructions or such Form)) at any time that such
Participant holds such Stock Option, whether directly or indirectly or by means of a trust or partnership or otherwise, PROVIDED that the Participant may not receive any consideration for such transfer, the Family Member may not make any subsequent
transfers other than by will or by the laws of descent and distribution and the Company receives written notice of such transfer. Except as otherwise determined by the Committee, each Award (other than an Incentive Stock Option) or right under any
such Award shall be exercisable during the Participant’s lifetime only by the Participant or, if permissible under Applicable Laws, by the Participant’s guardian or legal representative. Except as otherwise determined by the Committee for
an Award that does not provide nonqualified deferred compensation subject to Code Section 409A(a)(2), no Award (other than an Incentive Stock Option) or right under any such Award may be anticipated, assigned, garnished, pledged, alienated,
attached or otherwise encumbered, and any purported anticipation, assignment, garnishment, pledge, alienation, attachment or other encumbrance thereof shall be void and unenforceable against the Company or any Affiliate. Notwithstanding the above,
in the discretion of the Committee, awards may be transferable pursuant to a Qualified Domestic Relations Order, as determined by the Committee or its designee. 

  
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 (m) SEVERABILITY. If any provision of the Plan or any Award is or becomes or is deemed to be
invalid, illegal or unenforceable in any jurisdiction or would disqualify the Plan or any Award under any law deemed applicable by the Committee, such provision shall be construed or deemed amended to conform to Applicable Laws, or if it cannot be
so construed or deemed amended without, in the determination of the Committee, materially altering the purpose or intent of the Plan or the Award, such provision shall be stricken as to such jurisdiction or Award, and the remainder of the Plan or
any such Award shall remain in full force and effect. 
 (n) WAIVER OF JURY TRIAL. THE COMPANY AND EACH PARTICIPANT SHALL
IRREVOCABLY AND UNCONDITIONALLY (A) WAIVE ALL RIGHT TO TRIAL BY JURY IN ANY PROCEEDING (WHETHER BASED ON CONTRACT, TORT OR OTHERWISE) ARISING OUT OF OR RELATING TO THE PLAN OR ANY AWARD AGREEMENT, (B) AGREE THAT SERVICE OF PROCESS IN ANY
SUCH PROCEEDING MAY BE EFFECTED BY MAILING A COPY OF SUCH PROCESS BY REGISTERED OR CERTIFIED MAIL (OR ANY SUBSTANTIALLY SIMILAR FORM OF MAIL), POSTAGE PREPAID, TO SUCH PARTY, IN THE CASE OF A PARTICIPANT, AT THE PARTICIPANT’S ADDRESS SHOWN IN
THE BOOKS AND RECORDS OF THE COMPANY OR, IN THE CASE OF THE COMPANY, AT THE COMPANY’S PRINCIPAL OFFICES, ATTENTION GENERAL COUNSEL, AND (C) AGREE THAT NOTHING IN THE PLAN SHALL AFFECT THE RIGHT TO EFFECT SERVICE OF PROCESS IN ANY OTHER
MANNER PERMITTED BY THE LAWS OF THE STATE OF ILLINOIS. 
 (o) COMPENSATION RECOVERY. Notwithstanding anything in the Plan to the
contrary, in the event that the Company is required to materially restate its financial results due to the Company’s material noncompliance with any financial reporting requirement under Federal securities laws, excluding a restatement of such
financial results due solely to a change in generally accepted accounting principles in the United States or such other accounting principles that may be adopted by the Securities and Exchange Commission and are or become applicable to the Company,
the Committee may, in its discretion or as necessary to comply with Applicable Laws, (i) cancel part or all of the outstanding portion of any Award, whether or not vested, and/or (ii) require a Participant to repay the Company an amount
equal to all or any portion of the value of Shares that have been issued and other payments that have been made to the Participant pursuant to any Award within the two years preceding the date on which the Company is required to prepare an
accounting restatement, to the extent that such value or payment amount was based on the erroneous data and exceeded the value or amount that would have been paid to the Participant under the accounting restatement. Such cancellation or repayment
obligation shall be effective as of the date specified by the Committee. Any repayment obligation shall be satisfied in cash or in such other form of consideration, such as Shares, permitted by Applicable Laws and acceptable to the Committee, and
the Committee may provide for an offset to any future payments owed by the Company or its Affiliates to the Participant if necessary to satisfy the repayment obligation; PROVIDED HOWEVER, that if any such offset is prohibited under Applicable Laws,
the Committee shall not permit any such offset and may require immediate repayment by the Participant. Notwithstanding the foregoing, to the extent required to comply with Applicable Laws, and/or any compensation recovery or clawback

  
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policy adopted by the Company after the Effective Date, the Company may unilaterally amend this Section 14(n) and such amendment shall be binding on all Participants; PROVIDED, HOWEVER,
regardless of whether the Company makes such a unilateral amendment, all Participants shall be bound by any compensation recovery or clawback policy adopted by the Company after the Effective Date. 

SECTION 15. EFFECTIVE DATE OF PLAN 
 The Plan became effective on [            ], 2014 the date on which it was approved by the sole stockholder of the Company. 

SECTION 16. TERM OF THE PLAN 
 The Plan will terminate on the tenth anniversary of the Effective Date or any earlier date of discontinuation or termination established pursuant to Section 3 of the Plan. However, unless otherwise
expressly provided in the Plan or in an applicable Award Agreement, any Award granted prior to such discontinuation or termination may extend beyond such date, and the authority of the Committee provided for hereunder with respect to the Plan and
any Awards, and the authority of the Board to amend the Plan, shall extend beyond the termination of the Plan. 

  
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