Document:

<PAGE>

                                                                    EXHIBIT 10.3

                             CROSS LICENSE AGREEMENT
                             -----------------------

     AGREEMENT, dated as of this _____ day of _____________, 2000, ("Effective
Date") by and between IMS Health Incorporated (hereinafter "IMS"), a Delaware
corporation with an address at 200 Nyala Farms, Westport, Connecticut 06880, for
and on behalf of the Affiliates listed in the Exhibits hereto, and Synavant Inc.
(hereinafter "Synavant "), a Delaware corporation, with an address at 3445
Peachtree Road, N.E., Suite 1400, Atlanta, Georgia 30326 for and on behalf of
the Affiliates listed in the Exhibits hereto.

                                    RECITALS

     WHEREAS, IMS, among other things, provides information services to the
pharmaceutical industry;

     WHEREAS, Synavant , among other things, collects and makes commercially
available certain demographic and profiling information on health care
professionals (e.g., doctors, nurses, pharmacists) and health care providers
(e.g., hospitals, pharmacies, clinics) in various countries around the world
("Pharbase Services"); and

     WHEREAS, IMS desires to provide certain health care data to Synavant for
use in connection with it's Pharbase-TM- Services, and Synavant desires to
provide information from it's Pharbase Services to IMS for use in it's
information services, all in accordance with and subject to the terms set forth
in this Agreement;

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

                             ARTICLE I - DEFINITIONS
                             -----------------------

For purposes of this Agreement, the following terms shall have the meanings
specified:

1.1  "Affiliate" means any Entity which now or in the future controls, is
     controlled by or is under common control with a party hereto.
1.2  "Contract Year" means each 12-month period commencing on _______________
     and ending on _______________ during the term of this Agreement.
1.3  "Desktop Media" means prescription pads, medical forms and other similar
     promotional material which are provided to Prescribers at a nominal charge
     or without charge, and which contain advertising relating to one or more
     Legended Drugs.
1.4  "Entity" means any corporation, business trust, joint venture, association,
     company, firm, partnership, government entity or other entity.
1.5  "Healthcare Company" means (i) a manufacturer of Legended Drugs or any
     Person licensed by such a manufacturer to market and sell Legended Drugs
     ("Manufacturer") or an Agency; provided, however, that neither a wholesaler
     of Legended Drugs, a pharmacy, nor a Person providing mail service
     prescription drug programs shall be deemed a "Manufacturer"; (ii) a
     manufacturer of medical supplies and/or diagnostic equipment, or any person
     licensed by such a

<PAGE>

     manufacturer to market and sell medical supplies and/or diagnostic
     equipment; (iii) a publisher of single or multi-sponsored journals which
     are devoted to medicine, health care or veterinary subjects ("Journals");
     (iv) a publisher of Desktop Media, or (v) a sponsor of continuing medical
     education ("CME") seminars, conferences or courses or a publisher of CME
     materials.

1.6  "IMS Data" means certain data from IMS as further described on numbered
     exhibits in the form of EXHIBIT 1 hereto. Each Exhibit 1 forms a part of
     this Agreement. Terms and conditions in said exhibit(s) shall supersede any
     conflicting terms and conditions in this Agreement for only the specific
     IMS Data defined in said exhibit(s).

1.7  "Legended Drugs" means drugs which under Federal, provincial,state or
     national law require the written prescription of a doctor, osteopath or
     other individual who has the authority to prescribe Legended Drugs.

1.8  "Materials" means (i) information, including promotional materials and
     solicitation materials sent to a Prescriber, all of which relate to one or
     more Legended Drugs of a Manufacturer or relate to medical supplies and/or
     diagnostic equipment marketed by a Healthcare Company, (ii) surveys or
     questionnaires sent to a Prescriber which either seek information relating
     to the prescribing or practice profile of such Prescriber or the use by
     such Prescriber of medical supplies or diagnostic equipment; provided,
     however, that the use of such surveys or questionnaire shall be subject to
     the terms of Paragraph 7(e) hereof, (iii) Journals, (iv) Desktop Media, or
     (v) information, including promotional materials, solicitation materials or
     course materials, relating to CME.

1.9  "Pharbase Data" means certain data from Synavant as more fully described on
     Exhibit 2 hereto.

1.10 "Prescriber" means a doctor, osteopath, dentist or other individual with
     an address in the country identified in the applicable exhibits who has
     the authority to prescribe Legended Drugs.

                        ARTICLE II - LICENSE TO IMS DATA
                        --------------------------------

2.1  LICENSE GRANT

     a.   IMS hereby grants to Synavant a non-transferable and non-exclusive
     license to IMS Data for use solely in accordance with the terms of
     Paragraph 2.3 hereof and subject to the other terms and conditions of this
     Agreement. The license granted herein is not exclusive and nothing
     contained in this Article II shall prohibit or restrict IMS from licensing,
     selling or otherwise transferring IMS Data or any other information to any
     other person or Entity or from using IMS Data or any other information for
     its own purposes.

     b.   Notwithstanding the terms of Paragraph 2.1(a) above, the granting and
     acceptance of each IMS Data license may be by IMS and Synavant, or an
     Affiliate of either of them, as specified in the applicable EXHIBIT 1.

2.2  IMS DATA
     IMS shall provide the IMS Data to Synavant in accordance with the
     operational procedures set forth on EXHIBIT 1 hereto. IMS will use its
     reasonable efforts to process IMS Data in an accurate and complete manner.
     IMS will promptly notify Licensee of any material inaccuracies in such Data
     which become known to IMS in accordance with IMS's then applicable internal
     procedures for data quality assurance.

2.3  USE OF IMS DATA
     Subject to the other terms and conditions of this Agreement, the IMS Data
     licensed hereunder shall be used by Synavant solely to update it's Pharbase
     database(s) identified in the applicable

<PAGE>

     schedule (the "Authorized Pharbase Databases"); provided, however, any such
     Pharbase database may only be used for the following purposes:
     a.   to select, on behalf of a Healthcare Company, a list of Prescribers
          for the purpose of sending Materials, developed by or on behalf of
          such Healthcare Company, to certain of such Prescribers;
     b.   in connection with Synavant's drug sampling services, to select, on
          behalf of one or more Manufacturers, a list of Prescribers, which list
          Synavant may use solely for the purpose of sending its order form to
          certain of such Prescribers soliciting a request from each of such
          Prescribers for a small quantity of Legended Drugs of each of such
          Manufacturers (a "Form");
     c.   to select, on behalf of a publisher of Journals or a publisher of
          Desktop Media, a list of Prescribers for the purpose of determining
          advertisements to appear in a Journal or in Desktop Media;
     d.   to select, on behalf of a Manufacturer, a list of Prescribers for the
          purpose of sending Legended Drug samples of such Manufacturer to
          certain of such Prescribers; or
     e.   for loading into the sales force automation systems of a Manufacturer
          who is a customer of Synavant for such systems for use in connection
          with electronic territory management by or on behalf of such
          Manufacturer.

2.4. CONDITIONS APPLICABLE TO USE OF IMS DATA
     a.   Except as expressly provided in Paragraph 2.3, Synavant shall retain
          the IMS Data and any information derived therefrom only within the
          internal confines of Synavant's own organization. Synavant shall not
          provide any IMS Data to any third party, including but not limited to
          a Healthcare Company or any affiliate of Synavant, except as
          commingled with the Pharbase Data.
     b.   Notwithstanding anything to the contrary contained herein, under no
          circumstances shall any IMS Data or any information derived therefrom
          be provided by Synavant to any person or Entity which has one or more
          lines of business engaged in the licensing, selling or providing of
          access to data, information or databases in competition with IMS or
          any Affiliate ("Competing Company"), or any person or Entity
          controlling, controlled by or under common control with a Competing
          Company, including but not limited to the Competing Companies listed
          on Exhibit 3; provided, however, that nothing herein shall preclude a
          Manufacturer from engaging the services of a third party (including a
          Competing Company) to provide services which require access to the
          Pharbase Data and in connection therewith, Synavant authorizes access
          to Pharbase Data.

2.5. PROHIBITED USES OF IMS DATA
     IMS does not grant, and Synavant does not receive, any title or other
     interest in the IMS Data or any information derived therefrom, including
     but not limited to the Limited Data, except for those rights granted
     explicitly in this Agreement; all rights not expressly granted to Synavant
     are reserved to IMS. Without limiting the generality of the foregoing,
     under no circumstances shall Synavant use, possess, distribute, or permit
     any other person or Entity to use, IMS Data received by Synavant in
     connection with this Agreement, or any information derived therefrom,
     including but not limited to the Limited Data, in any manner which:
     a.   is contrary to the terms of this Agreement or is otherwise not
          expressly permitted by the terms of this Agreement;
     b.   will violate any law or regulation by such use;
     c.   will violate the contractual restrictions of any third party
          identified by IMS pursuant to Paragraph 4.1 governing the use of such
          third party's data incorporated within the IMS

<PAGE>

          Data in effect at the time of the use of such IMS Data, unless an
          authorized representative of IMS provides Synavant with written notice
          that such IMS Data is no longer subject to the restrictions of such
          third party's agreement;
     d.   results in any analysis of the IMS Data, or any information derived
          therefrom, which analysis (i) results in the disclosure to a person or
          Entity of any information regarding the mathematical algorithms,
          formulas, processes, or statistical methods used by IMS to produce any
          of the IMS Data, (ii) is used or made available for use to promote or
          aid in the promoting of any data or information which is not derived
          from the IMS Data (other than the Pharbase Data), or (iii) seeks to
          demonstrate that the IMS Data, or any information derived therefrom,
          is inferior to any other data, attempts to show any deficiency in such
          IMS Data or information, or otherwise makes statements detrimental to
          IMS or any of it's Affiliates concerning such IMS Data or information;
     e.   results in the reverse engineering or disassembling of any of the IMS
          Data; or
     f.   enhances, benchmarks, validates, compares with, authenticates,
          verifies, supplements, or modifies any IMS Data except as expressly
          provided in this Agreement.

                     ARTICLE III - LICENSE TO PHARBASE DATA
                     --------------------------------------

3.1  LICENSE GRANT
     a.   Synavant hereby grants to IMS a non-transferable and non-exclusive
     license to Pharbase Data for use solely in accordance with the terms of
     Paragraph 3.3 hereof and subject to the other terms and conditions of this
     Agreement. The licenses granted herein are not exclusive and nothing
     contained in this Article III shall prohibit or restrict Synavant from
     licensing, selling or otherwise transferring Pharbase Data or any other
     information to any other Person or from using Pharbase Data or any other
     information for its own purposes.

     b.   Notwithstanding the terms of Paragraph 3.1(a) above, the granting and
     acceptance of each Pharbase Data license may be by IMS and Synavant, or an
     Affiliate of either of them, as specified in the applicable EXHIBIT 2.

3.2  PHARBASE DATA
     Synavant shall provide the Pharbase Data to IMS in accordance with the
     operational procedures set forth on EXHIBIT 2 hereto. Synavant will use its
     reasonable efforts to process Pharbase Data in an accurate and complete
     manner. Synavant will promptly notify IMS of any material inaccuracies in
     such Pharbase Data which become known to Synavant in accordance with
     Synavant 's then applicable internal procedures for data quality assurance.

3.3  USE OF PHARBASE DATA
     Subject to the other terms and conditions of this Agreement, the Pharbase
     Data licensed hereunder shall be used by IMS solely for the following
     purposes: (a) to update it's prescriber databases; (b) to update it's
     sales, prescription and market research databases used principally in
     connection with the delivery of sales management information services and
     market research services (collectively the updated data described in (a)
     and (b) is hereby referred to as the "Updated Databases"), and (c) to
     create derivative works and license the Updated Databases and such
     derivative works to third parties in connection with the delivery of one or
     more of the services of IMS.

<PAGE>

3.4. CONDITIONS APPLICABLE TO USE OF PHARBASE DATA
     a.   Except as expressly provided in Paragraph 3.3, IMS shall retain the
          Pharbase Data and any information derived therefrom only within the
          internal confines of IMS 's own organization. IMS shall not provide
          any Pharbase Data to any third party, including but not limited to a
          Healthcare Company or any affiliate of Synavant, except as commingled
          with IMS information or services.

     b.   Notwithstanding anything to the contrary contained herein, under no
          circumstances shall any Pharbase Data or any information derived
          therefrom be provided by IMS to any person or Entity which has one or
          more lines of business engaged in : (i) sales force automation and
          customer relationship management systems, (ii) implementation,
          integration and consulting services relating to the foregoing, (iii)
          direct marketing services (including direct mail and interactive
          telephone marketing), and (iv) drug sample accountability and
          distribution, in each case relating to the pharmaceutical,
          biotechnology, diagnostics, medical / surgical supply and health care
          industries, in competition with Synavant or any Affiliate ("Competing
          Company"),or any person or Entity controlling, controlled by or under
          common control with a Competing Company, including but not limited to
          the Competing Companies listed on Exhibit 4; provided, however, that
          nothing herein shall preclude a Manufacturer from engaging the
          services of a third party (including a Competing Company) to provide
          services which require access to the Pharbase Data and in connection
          therewith, IMS authorizes access to Pharbase Data.

3.5. PROHIBITED USES OF PHARBASE DATA
     Synavant does not grant, and IMS does not receive, any title or other
     interest in the Pharbase Data or any information derived therefrom, except
     for those rights granted explicitly in this Agreement; all rights not
     expressly granted to IMS are reserved to Synavant . Without limiting the
     generality of the foregoing, under no circumstances shall IMS use, or
     permit any other person or Entity to use, Pharbase Data received by IMS in
     connection with this Agreement, or any information derived therefrom, in
     any manner which:
     a.   is contrary to the terms of this Agreement or is otherwise not
          expressly permitted by the terms of this Agreement;
     b.   will violate any law or regulation by such use;
     c.   will violate the contractual restrictions of any third party
          identified by Synavant pursuant to Paragraph 4.1 governing the use of
          such third party's data incorporated within the Pharbase Data in
          effect at the time of the use of such Pharbase Data, unless an
          authorized representative of Synavant provides IMS with written notice
          that such Pharbase Data is no longer subject to the restrictions of
          such third party's agreement;
     d.   results in any analysis of the Pharbase Data, or any information
          derived therefrom, which analysis (i) results in the disclosure to one
          or more Persons of any information regarding the mathematical
          algorithms, formulas, processes, or statistical methods used by
          Synavant to produce any of the Pharbase Data, (ii) is used or made
          available for use to promote or aid in the promoting of any data or
          information which is not derived from the Pharbase Data, or (iii)
          seeks to demonstrate that the Pharbase Data, or any information
          derived therefrom, is inferior to any other data, attempts to show any
          deficiency in such Pharbase Data or information, or otherwise makes
          statements detrimental to Synavant concerning such Pharbase Data or
          information;
     e.   results in the reverse engineering or disassembling of any of the
          Pharbase Data; or

<PAGE>

     f.   enhances, benchmarks, validates, compares with, authenticates,
          verifies, supplements, or modifies any data, products or services of
          IMS or any other party except as expressly provided in this Agreement.

                          ARTICLE IV - RESTRICTED DATA
                          ----------------------------

4.1  Either party may identify to the other party in writing certain elements of
     some or all of the Data which incorporates information licensed to a party
     of this Agreement by a third party, and which Data is subject to
     restrictions greater or different from the restrictions set forth in this
     Agreement ("Restricted Data"). In addition to the terms and conditions of
     this Agreement, the licensee hereunder agrees to treat each element of
     Restricted Data in accordance with the terms required by the third party.
     To the extent that any term of such a third party agreement then in effect
     is more restrictive concerning the use or disclosure of Restricted Data
     than the terms contained in this Agreement concerning the use or disclosure
     of Data, then the terms of such third party agreement shall control, but
     only with respect to the use or disclosure, as the case may be, of
     Restricted Data.

4.2  In the event a party hereto identifies Restricted Data pursuant to
     Paragraph 4.1 above as requiring an additional license and the licensee
     fails to maintain the requisite license with the applicable third party
     licensing such data which would permit licensee, at a minimum, a right to
     use the Restricted Data provided hereunder in the manner contemplated
     herein, then the licensor of such Data hereunder shall have no further
     requirement to provide such Restricted Data under the terms of this
     Agreement until such time as the receiving party obtains such a license.

4.3  Each party hereto shall use its reasonable commercial efforts to avoid
     third party restrictions which impair or restrict the rights of the other
     party to use IMS Data or Pharbase data, as the case may be, as otherwise
     permitted by the terms of Paragraph 2.3 and 3.3 respectively. For purposes
     of the preceding sentence, "reasonable commercial efforts" shall mean the
     use of reasonable commercial efforts by a party during the term of this
     Agreement to obtain amendments or new agreements with third parties so that
     such agreements do not impair or restrict a party's rights under the terms
     of this Agreement in it's use of Data licensed hereunder other than the
     applicable restrictions reflected in Articles II and III.

                           ARTICLE V - CONFIDENTIALITY
                           ---------------------------

5.1  Synavant hereby acknowledges that the IMS Data are proprietary to IMS
     (collectively "IMS Confidential Information"), agree to protect the
     proprietary and confidential nature of such IMS Confidential Information
     and in connection therewith, will prohibit any access to or copying or
     disclosure of any of the IMS Confidential Information during the term of
     this Agreement and after termination of this Agreement, except (a) that
     access to and disclosure of IMS Confidential Information may be provided to
     those employees of Synavant, in connection with the uses permitted Synavant
     as described in Article II who require same to carry out such uses, and (b)
     as expressly permitted under Paragraphs 2.4 of this Agreement. Synavant and
     any such other persons who receive access to or disclosure of IMS
     Confidential Information pursuant to the preceding sentence shall maintain
     the strict confidentiality of such IMS Confidential Information in the same
     manner as Synavant maintains the confidentiality of its own confidential
     information,

<PAGE>

     and Synavant will not disclose such IMS Confidential Information except as
     expressly provided herein. In the event any of such other persons fail to
     comply with the confidentiality obligations contained in this Paragraph
     5.1, Synavant shall promptly notify an appropriate representative of such
     person in writing of such failure, with a copy to IMS, within five business
     days after Synavant knows or suspects such failure. Synavant shall promptly
     provide IMS with a copy of any responses from such person to Synavant's
     notification. IMS shall have a right to bring an action as an intended
     third party beneficiary to enforce the terms and conditions of the
     agreement between Synavant and such person with respect to obligations of
     confidentiality. In the event IMS does not have rights as an intended third
     party beneficiary to bring an action as contemplated in this Paragraph 5.1,
     Synavant agrees to cooperate with IMS to pursue such third party for any
     material breach by such person of the terms of such agreement. Synavant
     agrees that it will not ever, either during the term of this Agreement or
     after its termination, assert that IMS Data are not, were not or will not
     be proprietary to IMS and subject to copyright held by IMS with the
     exception of elements of third party data which are proprietary to the
     respective third party and subject to copyright held by such third party.

5.2  IMS hereby acknowledges that the Pharbase Data are proprietary to Synavant
     (collectively "Synavant Confidential Information"), agree to protect the
     proprietary and confidential nature of such Synavant Confidential
     Information and in connection therewith, will prohibit any access to or
     copying or disclosure of any of the Synavant Confidential Information
     during the term of this Agreement and after termination of this Agreement,
     except (a) that access to and disclosure of Synavant Confidential
     Information may be provided to those employees of IMS, in connection with
     the uses permitted IMS as described in Article III who require same to
     carry out such uses, and (b) as expressly permitted under Paragraphs 3.4 of
     this Agreement. IMS and any such other persons who receive access to or
     disclosure of Synavant Confidential Information pursuant to the preceding
     sentence shall maintain the strict confidentiality of such Synavant
     Confidential Information in the same manner as IMS maintains the
     confidentiality of its own confidential information, and IMS will not
     disclose such Synavant Confidential Information except as expressly
     provided herein. In the event any of such other persons fail to comply with
     the confidentiality obligations contained in this Paragraph 5.2, IMS shall
     promptly notify an appropriate representative of such person in writing of
     such failure, with a copy to Synavant, within five business days after IMS
     knows or suspects such failure. IMS shall promptly provide Synavant with a
     copy of any responses from such person to IMS's notification. Synavant
     shall have a right to bring an action as an intended third party
     beneficiary to enforce the terms and conditions of the agreement between
     IMS and such person with respect to obligations of confidentiality. In the
     event Synavant does not have rights as an intended third party beneficiary
     to bring an action as contemplated in this Paragraph 5.2, IMS agrees to
     cooperate with Synavant to pursue such third party for any material breach
     by such person of the terms of such agreement. IMS agrees that it will not
     ever, either during the term of this Agreement or after its termination,
     assert that IMS Data are not, were not or will not be proprietary to
     Synavant and subject to copyright held by Synavant with the exception of
     elements of third party data which are proprietary to the respective third
     party and subject to copyright held by such third party.

                   ARTICLE VI - REPRESENTATIONS AND WARRANTIES
                   -------------------------------------------

6.1  IMS represents and warrants that it has the right and authority to license
     the IMS Data to Synavant under this Agreement. EXCEPT AS EXPRESSLY STATED
     IN THE PRECEDING SENTENCE AND APPENDIX 1, IMS MAKES NO WARRANTY OR
     REPRESENTATION,

<PAGE>

     EXPRESS OR IMPLIED, AS TO THE IMS DATA (INCLUDING BUT NOT LIMITED TO ANY
     WARRANTY OF MERCHANTABILITY OF SUCH IMS DATA OR ITS FITNESS FOR SYNAVANT'S
     PARTICULAR PURPOSE) AND FURTHER MAKES NO WARRANTY OR REPRESENTATION,
     EXPRESS OR IMPLIED, AS TO THE ACCURACY OR COMPLETENESS OF THE IMS DATA.

6.2  Synavant represents and warrants that it has the right and authority to
     license the Pharbase Data to IMS under this Agreement. EXCEPT AS EXPRESSLY
     STATED IN THE PRECEDING SENTENCE AND APPENDIX 1, SYNAVANT MAKES NO WARRANTY
     OR REPRESENTATION, EXPRESS OR IMPLIED, AS TO THE PHARBASE DATA (INCLUDING
     BUT NOT LIMITED TO ANY WARRANTY OF MERCHANTABILITY OF SUCH PHARBASE DATA OR
     ITS FITNESS FOR IMS'S PARTICULAR PURPOSE) AND FURTHER MAKES NO WARRANTY OR
     REPRESENTATION, EXPRESS OR IMPLIED, AS TO THE ACCURACY OR COMPLETENESS OF
     THE PHARBASE DATA.

                      ARTICLE VII - LIMITATION OF LIABILITY
                      -------------------------------------

7.1  IMS's entire liability and Synavant's exclusive remedy for IMS's failure to
     abide by the accuracy and completeness requirements of Paragraph 2.2 shall
     be for IMS to endeavor to correct, in accordance with IMS's then applicable
     operating procedures for data quality assurance, any such non-conformance
     which has been reported by Synavant to IMS in writing in a timely manner in
     accordance with EXHIBIT 1. Notwithstanding any injunctive relief which
     Synavant may be entitled to, IMS shall not be liable for any indirect,
     consequential, punitive, incidental or special damages to person, property
     or business which may be caused by any use, failure to provide or
     unavailability of IMS Data or any breach by IMS of its obligations
     hereunder (even if IMS has been advised of the possibility of such
     damages). Under no circumstances shall IMS's liability hereunder exceed the
     greater of (a) fifty thousand dollars ($50,000), or (b) the amount paid by
     Synavant to IMS hereunder in the immediately preceding twelve month period.

7.2  Synavant's entire liability and IMS's exclusive remedy for Synavant's
     failure to abide by the accuracy and completeness requirements of Paragraph
     3.2 shall be for Synavant to endeavor to correct, in accordance with
     Synavant's then applicable operating procedures for data quality assurance,
     any such non-conformance which has been reported by IMS to Synavant in
     writing in a timely manner in accordance with EXHIBIT 2. Notwithstanding
     any injunctive relief which IMS may be entitled to, Synavant shall not be
     liable for any indirect, consequential, punitive, incidental or special
     damages to person, property or business which may be caused by any use,
     failure to provide or unavailability of Pharbase Data or any breach by
     Synavant of its obligations hereunder (even if Synavant has been advised of
     the possibility of such damages). Under no circumstances shall Synavant's
     liability hereunder exceed the greater of (a) fifty thousand dollars
     ($50,000), or (b) the amount paid by IMS to Synavant hereunder in the
     immediately preceding twelve month period.

                         ARTICLE VIII - TERM/TERMINATION
                         -------------------------------

The term of this Agreement shall be for a two year period commencing on the date
first written above. This Agreement shall automatically renew for additional
periods of one year each, unless terminated by IMS by providing a minimum of
ninety (90) days advance written notice to Synavant prior to the start of

<PAGE>

any such renewal. Notwithstanding the foregoing, either party shall have the
right to terminate this Agreement on thirty (30) days advance written notice to
the other party:

8.1  if such other party becomes insolvent, voluntarily files a petition under
     any federal or state bankruptcy law for itself, has an involuntary petition
     filed under any federal, provincial or state bankruptcy law against it
     which is not removed within thirty (30) days of filing, ceases operations
     for at least thirty (30) days with the intent of winding up such party's
     business, or otherwise publicly announces the termination of its
     operations; or

8.2  upon the sale of such other party, whether by merger, consolidation, the
     sale of its stock or by the sale of all or substantially all of its assets
     to a Competing Company or any person or Entity controlling, controlled by
     or under common control with a Competing Company.

                           ARTICLE IX - FORCE MAJEURE
                           --------------------------

Neither party shall be deemed to have breached this Agreement or to be liable
for any damages caused by failure to perform or by delay in rendering
performance hereunder arising out of any occurrence or contingency beyond its
reasonable control, including but not limited to, (a) flood, earthquake, fire,
war, strikes, labor unrest, riot, civil commotion, power or communication line
failure, computer equipment failure or operational failure, (b) failure of
independent contractors under agreement with IMS to perform or a delay in such
performance, failures, delays or restrictions of sources from which information
or data is obtained, or failure of performance by Licensee, or (c)
prohibition(s) or restriction(s) imposed by applicable regulatory authority, the
judgment, ruling or order of a court or agency of competent jurisdiction, or the
enactment of or change in any law or regulation.

                        ARTICLE X - ADDITIONAL AGREEMENTS
                        ---------------------------------

10.1 IMS and Synavant each agree to keep the terms of this Agreement in
     confidence and not disclose them to any other Person, except for those
     terms of the Agreement required to be disclosed (i) pursuant to federal,
     state or national laws or regulations including securities laws and their
     related disclosure requirements, (ii) pursuant to judicial or arbitration
     orders and proceedings, (iii) as may be required to perform their
     obligations under this Agreement, or (iv) to each of IMS's and Licensee's
     legal and financial representatives who need to know such terms solely for
     the purpose of providing legal and financial advice to each such party,
     respectively. This provision shall not prohibit either party from
     disclosing the existence of this Agreement or that IMS is a data source.

10.2 Under no circumstances shall this Agreement be construed as placing any
     affirmative obligation on either party, express or implied, to collect or
     continue to collect any data or information from any third party from which
     the IMS Data or Pharbase Data is derived ("Source Data"). In the event a
     party hereto determines, in its sole judgment and discretion, to cease
     collecting any Source Data which will result in a substantial reduction in
     the amount of, or cessation in, the Data delivered hereunder, such party
     will provide written notice of such to the other party hereto at least
     ninety (90) days prior to the date on which such Source Data collection
     will cease, specifying the date or dates at which it will cease collecting
     such Source Data and the amount of Data that will be deleted as a result
     (the "Notice"). In such event, the party hereto giving such Notice shall
     incur no liability to the other party in connection therewith and, in the
     event the

<PAGE>

     notifying party ceases to collect all of such Source Data, then this
     Agreement shall automatically terminate and be of no further force and
     effect upon the effective date of such cessation.

                            ARTICLE XI - ARBITRATION
                            ------------------------

11.1 Each party shall designate a project manager to coordinate such party's
     activities under this Agreement. Such project managers shall also, when
     necessary, confer in order to resolve problems or disputes that may arise
     in connection with each party's performance hereunder. If the project
     managers cannot resolve such problems or disputes, such problems or
     disputes shall be referred to each party's respective senior management for
     discussion and resolution.

11.2 Subject to Paragraph 11.4, any controversy or claim arising out of or
     relating to this Agreement, and which cannot be resolved in accordance with
     the procedure set forth in the preceding paragraph, shall be submitted to
     arbitration before a panel of three (3) arbitrators. The arbitrators shall
     be selected and the arbitration conducted in accordance with the
     _________________________. An award shall be conclusive and binding if
     concurred in by two (2) of the arbitrators, and judgment upon the award
     rendered by the arbitrators may be entered in any court having jurisdiction
     thereof. The arbitrators shall be required to deliver a written decision
     setting forth their findings of fact and basis for their award. The
     arbitrators' award shall provide for the payment of the arbitrators'
     expenses and fees, together with other expenses incurred in the conduct of
     the arbitration proceeding other than legal fees and expenses. However, the
     arbitrators shall award the prevailing party reasonable attorneys' fees and
     other expenses incurred in the arbitration proceeding in the event that the
     arbitrators determine that either party acted in bad faith in connection
     with either asserting a claim or a defense in the arbitration proceeding
     itself.

11.3 The parties hereby agree to submit to the exclusive personal jurisdiction
     and venue of the _______________________________ for purposes of enforcing
     the agreement to arbitrate, providing provisional relief pending the award,
     and entering judgment on the award. If for any reason the aforesaid court
     does not have subject matter jurisdiction, the parties alternatively agree
     to submit to the exclusive personal jurisdiction and venue of the
     applicable court of the _____________________ for the foregoing purposes.
     Nothing contained in this paragraph shall preclude the arbitrators from
     granting, where appropriate, injunctive or other provisional relief pending
     a final award.

11.4 Notwithstanding the provisions of Paragraphs 11.2 and 11.3, any party
     hereto may pursue any provisional remedy (including but not limited to
     preliminary injunctive relief) to enforce its rights hereunder in the
     courts designated in Paragraph 11.3. The parties shall have the right to
     obtain such provisional injunctive relief from a court of law designated in
     Paragraph 11.3 pending the determination and award in the arbitration
     proceeding. The parties may seek injunctive relief either restraining
     certain conduct or mandating certain conduct. This Paragraph 11.4 shall not
     be deemed to limit the power of the arbitrators to grant any remedy or
     relief the arbitrators deem just or reasonable within the scope of this
     Agreement.

11.5 The parties agree that, immediately upon the designation of the
     arbitrators, they will request the arbitrators that they set an expedited
     schedule for the conduct of the arbitration proceeding such that the
     proceeding is concluded within six months of the date of the filing of a
     demand for

<PAGE>

     arbitration and that an award shall be rendered within thirty (30) days of
     the conclusion of the proceeding.

                    ARTICLE XII - DATA PROTECTION OBLIGATIONS
                    -----------------------------------------

     The parties agree to procure that those of their respective Affiliates
listed in Exhibits 1 and 2 hereto and which are established within the European
Union abide by the additional obligations set out in Appendix 1 as if they were
incorporated as terms and conditions of this Agreement.

                          ARTICLE XIII - MISCELLANEOUS
                          ----------------------------

13.1 The parties hereto are independent contractors engaged in the operation of
     their own respective businesses. Neither party is, or is to be considered
     as, the agent or employee of the other for any purpose whatsoever. Neither
     party has the authority to enter into contracts or assume any obligations
     for the other party or make any warranties or representations on behalf of
     the other party. Nothing in this Agreement shall be construed to establish
     a relationship of co-partners or joint venturers between the parties.

13.2 This Agreement (including the Exhibits and Appendix 1) constitutes the
     entire understanding between the parties and supersedes all proposals,
     commitments, writings, negotiations and understandings, oral and written,
     and all other communications between the parties relating to the subject
     matter of this Agreement.

13.3 Either party may assign all or any portion of this Agreement to an entity
     which is then an Affiliate and any such Affiliate may assign all or any
     portion of this Agreement to an entity which is then a Affiliate; provided,
     however, that any such assignment shall not relieve the assigning party of
     its obligations under this Agreement. This Agreement may not be assigned
     from Synavant to any other person or Entity, whether by assignment by
     Synavant, by operation of law or otherwise without the prior written
     consent of IMS which consent shall not be unreasonably withheld. The sale
     or transfer of a majority of the outstanding shares of Licensee, or the
     merger or consolidation of Synavant with any other person or Entity, shall
     be deemed an attempt by Synavant to assign its interests in this Agreement
     which shall first require the prior written consent of IMS. Any assignment
     not expressly permitted under this Paragraph 13.3 or which has not received
     the written consent of the other party if required herein shall be void.

13.4 Should any part, term or condition hereof be declared illegal or
     unenforceable or in conflict with any other law, the validity of the
     remaining portion or provisions of this Agreement shall not be affected
     thereby, and the illegal or offensive portions of this Agreement shall be
     and hereby are redrafted to conform with applicable law in a manner which
     is consistent with the original spirit and intent embodied in the original
     executed copy of this Agreement, while leaving the remaining portions of
     this Agreement intact.

13.5 The waiver by either party of a breach or violation hereof or remedy
     provided herein shall not operate as or be construed to be a waiver of any
     subsequent breach or violation hereof.

<PAGE>

13.6 This Agreement (save for Appendix 1) shall be governed by and construed in
     accordance with the laws of the __________________________ without giving
     effect to principles of conflicts of law.

13.7 Nothing in this Agreement is intended to benefit and shall not be deemed to
     benefit any person who is not a party hereto or to create any third party
     beneficiary rights.

13.8 All notices pertaining to this Agreement or the performance of either party
     hereunder shall be sufficient if in writing and sent by DHL or other
     similar overnight courier service with receipted delivery addressed to the
     other party at the address shown below or to such other address as a party
     hereto shall supply to the other in writing:

          If to IMS:

               IMS Health Incorporated

               __________________________
               __________________________
               Attention:________________

          With a copy to:

               IMS Health Incorporated

               __________________________
               __________________________
               __________________________
               Attention:General Counsel

          If to Synavant:

               __________________________
               __________________________
               __________________________
               Attention: President

          with a copy to:

               __________________________
               __________________________
               __________________________
               __________________________
               Attention: General Counsel

     Such notice shall be effective upon receipt by the other party.

13.9 Neither party may under any circumstances utilize the name, trademarks, or
     tradenames of the other, or any names, trademarks, or tradenames so similar
     as likely to cause confusion, without the prior written notice to, and
     express written approval of, the other. Notwithstanding the

<PAGE>

     preceding sentence, each party shall have a right to identify to any person
     or Entity that the other party is a supplier and licensee of Data
     hereunder.

13.10Paragraph headings herein are for convenience only and do not control or
     affect the meaning or interpretation of any terms or provisions of this
     Agreement.

     IN WITNESS WHEREOF, the parties have executed this Agreement on the date
first written above.

IMS HEALTH INCORPORATED:               SYNAVANT INC.:

By:__________________________          By:________________________________

Name:________________________          Name:______________________________

Title:_______________________          Title:_____________________________

Date: _______________________          Date:  ____________________________<PAGE>
                                                                    EXHIBIT 10.4

                            TAX ALLOCATION AGREEMENT

      This Tax Allocation Agreement (this "Agreement") is dated as of [______
__], 2000, by and between IMS Health Incorporated, a Delaware corporation
("IMS"), and Synavant Inc., a Delaware corporation ("ST") (each, individually a
"Party," and collectively, the "Parties").

      WHEREAS, IMS acting through its direct and indirect subsidiaries,
currently conducts a number of businesses, including, without limitation,
providing information solutions to the pharmaceutical industry;

      WHEREAS, ST acting through its direct and indirect subsidiaries, currently
conducts a number of businesses, including, without limitation, (i) providing
automated sale support technologies to the pharmaceutical industry, (ii)
providing direct marketing services, and (iii) providing direct mail marketing
services in Australia (all such businesses collectively, the "ST Business");

      WHEREAS, the Board of Directors of IMS has determined that it is
appropriate, desirable and in the best interests of IMS and its businesses as
well as of the holders of shares of common stock, par value $0.01 per share, of
IMS (the "IMS Common Stock"), to reorganize IMS to separate from IMS the ST
Business and to cause such businesses to be owned and conducted, directly or
indirectly, by ST;

      WHEREAS, in order to effect the separation, the Board of Directors of IMS
has determined that it is appropriate, desirable and in the best interests of
IMS and its businesses as well as of the holders of IMS Common Stock, for IMS to
take certain steps to reorganize IMS's Subsidiaries (as defined herein) and
businesses and upon the completion of such reorganization to distribute to the
holders of the IMS Common Stock all the outstanding shares of common stock, par
value $0.01 per share, of ST (the "ST Common Shares");

      WHEREAS, as of the date hereof, IMS is the common parent of an affiliated
group of domestic corporations within the meaning of Section 1504 of the Code
(as defined herein), including members of the ST Group (as defined herein), and
the members of the affiliated group have heretofore joined in filing
consolidated federal Income Tax Returns (as defined herein);

      WHEREAS, as a result of the Distribution, the ST Group will not be
included in the consolidated federal Income Tax Return of IMS for the portion of
the year following the Distribution and in future years; and

      WHEREAS, IMS and ST desire to allocate the Tax (as defined herein) burdens
and benefits of transactions which occurred on or prior to the Distribution Date
(as defined herein) and to provide for certain other Tax matters, including the
assignment of responsibility for the preparation and filing of Tax Returns (as
defined herein), the payment of Taxes, and the prosecution and defense of any
Tax controversies.

      NOW, THEREFORE, in consideration of the mutual agreements, provisions and
covenants contained in this Agreement, the Parties hereby agree as follows:

<PAGE>

                                    ARTICLE I
                                   DEFINITIONS

      SECTION 1.1. GENERAL. Capitalized terms used in this Agreement and not
defined herein shall have the meanings that such terms have in the Distribution
Agreement. As used in this Agreement, the following terms shall have the
following meanings:

            (a) "Code" shall mean the U.S. Internal Revenue Code of 1986, as
amended, and the Treasury regulations promulgated thereunder, including any
successor legislation.

            (b) "Combined Returns" shall mean all state Income Tax Returns with
respect to which IMS files on a combined or unitary basis with some or all of
its Subsidiaries for taxable periods beginning January 1, 1997, January 1, 1998,
January 1, 1999 and January 1, 2000.

            (c) "Consolidated Returns" shall mean all consolidated federal
Income Tax Returns of the affiliated group of which IMS is the common parent for
taxable periods beginning January 1, 1997, January 1, 1998, January 1, 1999 and
January 1, 2000.

            (d) "Controlled Entity" shall mean any corporation, partnership or
other entity of which another entity (i) owns, directly or indirectly, ownership
interests sufficient to elect a majority of the Board of Directors (or persons
performing similar functions) (irrespective of whether at the time any other
class or classes of ownership interests of such corporation, partnership or
other entity shall or might have such voting power upon the occurrence of any
contingency) or (ii) is a general partner or an entity performing similar
functions (e.g., a trustee).

            (e) "D&B Tax Allocation Agreement" shall mean the Tax Allocation
Agreement dated as of October 28, 1996 among The Dun & Bradstreet Corporation,
IMS and ACNielsen Corporation.

            (f) "IMS Tax Allocation Agreement" shall mean the Tax Allocation
Agreement dated as of June 30, 1998 between Cognizant Corporation and IMS Health
Incorporated.

            (g) "Distribution" shall mean the distribution on the Distribution
Date to holders of record of shares of IMS Common Stock as of the Distribution
Record Date of the ST Common Shares owned by IMS on the basis of one ST Common
Share for every 20 shares of IMS Common Stock.

            (h) "Distribution Agreement" shall mean the Distribution Agreement,
dated as of [____ __], 2000, by and between IMS and ST.

            (i) "Distribution Date" shall mean [____ __], 2000.

            (j) "Final Determination" shall mean the final resolution of
liability for any Tax for any taxable period, including any related interest or
penalties, by or as a result of: a final and unappealable decision, judgment,
decree or other order by any court of competent jurisdiction; (ii) a closing
agreement or accepted offer in compromise under Section 7121 or 7122 of the
Code, or comparable agreement under the laws of other jurisdictions which
resolves the entire Tax liability for any taxable period; (iii) any allowance of
a refund or credit in respect of an overpayment of Tax, but only after the
expiration of all periods during which such refund may be recovered by the
jurisdiction imposing the Tax; or (iv) any other final disposition, including by
reason of the expiration of the applicable statute of limitations.

                                      -2-
<PAGE>

            (k) "Foreign Tax Agreement" shall have the meaning as defined in
Section 6.2

            (l) "Franchise Tax Returns" shall mean all franchise Tax Returns of
the Pre-Distribution IMS Group or any member thereof for taxable periods
beginning January 1, 1997, January 1, 1998, January 1, 1999 and January 1, 2000.

            (m) "Governmental Authority" shall mean any federal, state, local,
foreign or international court, government, department, commission, board,
bureau, agency, official or other regulatory, administrative or governmental
authority.

            (n) "Included Party" shall have the meaning as defined in Section
2.3.

            (o) "Income Tax Return" shall mean any Tax Return relating to Income
Taxes.

            (p) "Income Taxes" shall mean any federal, state or local Taxes
determined by reference to income or imposed in lieu of income Taxes, such as
Taxes based on net worth or gross receipts.

            (q) "Indemnifying Party" shall have the meaning as defined in
Section 3.5.

            (r) "Indemnitee" shall have the meaning as defined in Section 3.5.

            (s) "IRS" shall mean the U.S. Internal Revenue Service.

            (t) "IMS" shall have the meaning set forth in the recitals hereto.

            (u) "IMS Assets" shall have the same meaning as such term has in the
Distribution Agreement.

            (v) "IMS Business" shall mean each and every business conducted at
any time by IMS or any subsidiary of IMS prior to the Effective Time, including,
without limitation, providing information solutions services to the
pharmaceutical and healthcare industries, the business of the members of the IMS
Group, any other business conducted by IMS or any Subsidiary of IMS primarily
through the use of IMS Assets, the businesses of any Business Entity acquired or
established by or for IMS or any of its Subsidiaries after the date of this
Agreement, and the business of IMS from and after the Effective Time, but
excluding the ST Business.

            (w) "IMS Group" shall mean IMS, each Business Entity which is
contemplated to remain or become a Subsidiary of IMS hereunder, which shall
include those identified as such on Schedule [1.1(au)] to the Distribution
Agreement, from and after the Effective Time.

            (x) "Non-Combined Returns" shall mean all state and local Income Tax
Returns (other than Combined Returns and any foreign Tax Returns), of the
Pre-Distribution IMS Group or any member thereof for taxable periods beginning
January 1, 1997, January 1, 1998, January 1, 1999 and January 1, 2000.

            (y) "Nonperforming Party" shall have the meaning as defined in
Section 5.2.

            (z) "Old IMS Group" shall mean IMS and all of its Subsidiaries
(direct and indirect, domestic and foreign) prior to Distribution.

                                      -3-
<PAGE>

            (aa) "Other Taxes" shall mean all Taxes other than Taxes covered by
a Consolidated Return, a Combined Return, a Non- Combined Return or a Franchise
Tax Return.

            (ab) "Party" or "Parties" shall have the meanings as defined in the
recitals hereto.

            (ac) "Person" shall mean any natural person, corporation, business
trust, joint venture, association, company, partnership or government, or any
agency or political subdivision thereof.

            (ad) "Pre-Distribution IMS Group" shall mean IMS and all of its
Subsidiaries (direct and indirect, domestic and foreign) prior to the
Distribution.

            (ae) "Preparing Party" shall have the meaning as defined in Section
2.3.

            (af) "Reorganization Tax Payment" shall mean the payment of any Tax
for which IMS is liable pursuant to Section 3.3 of this Agreement.

            (ag) "Reorganizations" shall mean the series of contributions and
distributions of Controlled Entities and assets, transfers and assumptions of
liabilities, and other transactions whereby the IMS Group and the ST Group are
formed and all other Controlled Entities of IMS prior to the Distribution are
placed under the control of the appropriate parent corporation(s) in preparation
for the Distribution.

            (ah) "ST Business" shall have the meaning set forth in the recitals
hereto.

            (ai) "ST Group" shall mean ST and each business entity which is
contemplated to remain or become a subsidiary of ST hereunder, which shall
include those identified on Schedule [__] to the Distribution Agreement. (other
than any member of the IMS Group) that is a Subsidiary of ST immediately prior
to the Effective Time, including, without limitation, Clark-O'Neill, Inc., a New
Jersey corporation, which will be merged with and into ST prior to the Effective
Time.

            (aj) "Subsidiary" shall mean any entity of which another entity's
ownership satisfies the 80-percent voting and value test defined in Section
1504(2) of the Code, whether directly or indirectly.

            (ak) "Tax" or "Taxes" whether used in the form of a noun or
adjective, shall mean taxes on or measured by income, franchise, gross receipts,
sales, use, excise, payroll, personal property, real property, ad-valorem,
value-added, leasing, leasing use or other taxes, levies, imposts, duties,
charges or withholdings of any nature. Whenever the term "Tax" or "Taxes" is
used (including, without limitation, regarding any duty to reimburse another
Party for indemnified taxes or refunds or credits of taxes) it shall include
penalties, fines, additions to tax and interest thereon.

            (al) "Tax Item" shall mean any item of income, capital gain, net
operating loss, capital loss, deduction, credit or other Tax attribute relevant
to the calculation of a Tax liability.

            (am) "Tax Matters Partner" shall mean the tax matters partner as
defined in Section 6231(a)(7) of the Code.

                                      -4-
<PAGE>

            (an) "Tax Returns" shall mean all reports or returns (including
information returns) required to be filed or that may be filed for any period
with any taxing authority (whether domestic or foreign) in connection with any
Tax or Taxes (whether domestic or foreign).

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

                                   ARTICLE II
                      PREPARATION AND FILING OF TAX RETURNS

      SECTION 2.1. PREDISTRIBUTION TAX RETURNS. (a) IMS shall prepare, and IMS
shall file, (i) all Consolidated Returns, Combined Returns, Non-Combined
Returns, and Franchise Tax Returns that are not filed prior to the Distribution
Date and (ii) any Tax Returns of any partnership of which IMS or any Subsidiary
is the Tax Matters Partner if a distributive share of partnership income or loss
is included in any such Return.

            (b) All Tax Returns for Other Taxes for periods beginning prior to
the Distribution Date that are not subject to the D&B Tax Allocation Agreement
and the IMS Tax Allocation Agreement shall be prepared and filed by ST if they
relate to any ST Business, and otherwise, by IMS.

            (c) All foreign Tax Returns that are required to be filed by or
relating to any member of the Old IMS Group for periods beginning before the
Distribution Date shall be prepared and filed by the entity that filed the
corresponding Tax Return for the most recent period for which such a Tax Return
has been filed, or, if no such corresponding Tax Return has been filed, by the
appropriate entity in accordance with local law or custom.

      SECTION 2.2. POST-DISTRIBUTION TAX RETURNS. (a) The filing of all Tax
Returns for periods beginning on or after the Distribution Date shall be the
responsibility of IMS if they relate to the IMS Group or any member thereof and
shall be the responsibility of ST if they relate to the ST Group or any member
thereof.

            (b) In the case of any partnership in which a member of the
Pre-Distribution IMS Group is the designated Tax Matters Partner, such entity
shall continue to be responsible for the preparation and filing of such
partnership's Tax Returns.

      SECTION 2.3. MANNER OF PREPARATION. (a) To the extent any Tax Return
includes Taxes relating to a Party (or any of its Subsidiaries) other than the
Party preparing such Tax Return (the "Preparing Party"), the Party not
responsible for preparing the Tax Return (the "Included Party"), shall prepare
and deliver to the Preparing Party, at least 60 days prior to the due date
(including extensions) of such Tax Return, a true and correct accounting of all
relevant Tax Items relating to the Included Party (and any of its Subsidiaries)
for the taxable period.

                                      -5-
<PAGE>

            (b) All Tax Returns filed on or after the Distribution Date shall be
prepared on a basis that is consistent with the tax opinion obtained from
McDermott, Will & Emery in connection with the Reorganizations or Distribution
(in the absence of a controlling change in law or circumstances) and shall be
filed on a timely basis (including pursuant to extensions) by the Party
responsible for such filing under this Agreement. In the absence of a
controlling change in law or circumstances and unless deviation from past
practice would have no adverse effect on the other Party, all Tax Returns filed
within three years after the Distribution Date shall be prepared on a basis
consistent with the elections, accounting methods, conventions, assumptions and
principles of taxation used for the most recent taxable periods for which Tax
Returns involving similar Tax Items have been filed; provided, however, that a
Party preparing any Tax Return that does not conform to such past practices
shall not be liable for any additional Tax liability imposed, in whole or in
part, as a result of such deviation from past practice if: (i) 30 days prior to
the filing of such Tax Return, the Party preparing such Tax Return notifies the
other Party if such other Party may be adversely affected; and (ii) the Party
preparing such Tax Return establishes that conformity with past practice
involves a significant risk of the imposition of a penalty. Subject to the
provisions of this Agreement, all decisions relating to the preparation of Tax
Returns shall be made in the sole discretion of the Party responsible under this
Agreement for its preparation; provided, however, that the "Included Party"
shall have the right to review and comment on such Tax Return prior to the
filing thereof in the following manner:

      The Preparing Party shall submit any part of such Tax Return relating to
the Included Party (or any of its Subsidiaries) to the Included Party at least
14 days prior to the date on which such Tax Return is due (including
extensions). The Included Party shall submit its comments to the Preparing Party
within 7 days of receipt of the relevant portions of such Tax Return. The
Preparing Party shall alter such Tax Return to reflect the reasonable comments
of the Included Party unless the Preparing Party reasonably believes that such
alteration would have an adverse impact upon the Preparing Party.

            (c) Unless otherwise required by the IRS, any Governmental Authority
or a court, the Parties hereby agree to file all Tax Returns, and to take all
other actions, in a manner consistent with the position that the Distribution
Date is the last day on which any member of the ST Group was included in the
Pre-Distribution IMS Group. For any period that includes but does not end on the
Distribution Date, to the extent permitted by law or administrative practice,
the taxable year of each ST Group member of the Pre-Distribution IMS Group and
any group of such members shall be treated as ending on the Distribution Date.

                                  ARTICLE III
                                PAYMENT OF TAXES

      SECTION 3.1. PREDISTRIBUTION TAXES. (a) The Party responsible for the
filing of any Tax Return pursuant to Sections 2.1 and 2.2 shall pay to the
relevant taxing authority all Taxes due or payable in connection therewith;
provided, that if, pursuant to this Article III, one Party is liable for any
Taxes relating to a Tax Return filed by the other Party, such non-filing Party
shall pay the filing Party the amount of such Taxes at least 5 days prior to the
due date (including extensions) of such Tax Return.

                                      -6-
<PAGE>

            (b) With respect to any Consolidated Return, Combined Return,
Non-Combined Return or Franchise Tax Return for a taxable period ending before
January 1, 2000 that is not filed prior to the Distribution Date, IMS shall be
liable for all Taxes payable with such Return and shall be entitled to any
refund or credit for an overpayment of Taxes shown on such Return. With respect
to any Consolidated Return, Combined Return, Non-Combined Return or Franchise
Tax Return for a taxable period beginning on or after January 1, 2000, IMS shall
only be liable for Taxes payable with such Return that are attributable to the
portion of such taxable period up to and including the Distribution Date and
that exceed the amount of Taxes paid in respect of such taxable period (as
estimated Taxes or otherwise) on or prior to the Distribution Date and (ii)
shall be entitled to any refund or credit of Taxes to the extent Taxes paid in
respect of such taxable period (as estimated Taxes or otherwise) on or prior to
the Distribution Date exceed the amount of Taxes attributable to the portion of
the period up to and including the Distribution Date. The determination of the
amount of Taxes attributable to the portion of such taxable period up to and
including the Distribution Date shall be done on the basis of the books of IMS,
except that Tax Items calculated on an annual basis shall be apportioned on a
time basis.

            (c) In the event of any Final Determination adjusting the amount of
any Taxes that are the subject of a Consolidated Return, Combined Return,
Non-Combined Return or Franchise Tax Return, ST shall be liable for its share of
any increases in Taxes and shall be entitled to its share of any refunds or
credits of Taxes, and IMS shall be liable for all other increases in Taxes and
shall be entitled to all other refunds or credits of Taxes, all in accordance
with the principles of Sections 3.1(a) and (b) above.

            (d) IMS shall be liable for all Other Taxes that are attributable to
the IMS Business and ST shall be liable for all Other Taxes that are
attributable to the ST Business.

            (e) In the case of any Consolidated Return, Combined Return,
Non-Combined Return or Franchise Tax Return with respect to which IMS has
responsibility for any Taxes or is entitled to any refunds or credits of Taxes
pursuant to this Section 3.1, IMS shall have the right to prepare an amended Tax
Return. ST shall have the right to review any such amended Tax Return and shall
be required to sign and file any such amended Tax Return unless it reasonably
determines that the filing of such amended Tax Return would create a substantial
risk of a material increase in the Taxes payable by the ST Group or any member
thereof for any taxable period beginning on or after the Distribution Date. IMS
shall be entitled to any refunds or credits of Taxes relating to any such
amended Tax Return.

            (f) If IMS is liable for any Taxes or entitled to any refunds or
credits of Taxes pursuant to the D&B Tax Allocation Agreement or the IMS Tax
Allocation Agreement, such Taxes, refunds or credits shall be allocated between
IMS and ST in accordance with the principles of this Section 3.1.

            (g) Notwithstanding any statement herein to the contrary, any Taxes
covered by Section [2.1(j)] of the Distribution Agreement shall be governed by
Schedule [2.1(j)(i)] to the Distribution Agreement.

            (h) The entity responsible for the filing of any foreign Tax Return
pursuant to Section 2.1 (c) shall pay to the relevant taxing authority all Taxes
due or payable (or receive all refunds) in connection therewith; PROVIDED,
HOWEVER, that each of the Parties shall be liable for all foreign Taxes (or be
entitled to receive all refunds) for all taxable periods beginning prior to the
Distribution Date, including audit adjustments thereto, relating to such Party's
businesses. To the extent any foreign Tax Return includes Taxes relating to a
business other than the Preparing

                                      -7-
<PAGE>

Party's business, the Included Party shall prepare and deliver to the Preparing
Party, at least 90 days prior to the due date (including extensions) of such
foreign Tax Return, a true and correct accounting of all relevant Tax Items and
corresponding Taxes relating to the Included Party's business for the taxable
period ("Separate Business Foreign Taxes") and shall pay the Preparing Party the
amount of any such Separate Business Foreign Taxes at that time. Separate
Business Foreign Taxes shall be calculated as if the Included Party's business
were a separate taxpayer for the relevant taxable period. All such calculations
shall be based upon the business's actual Tax attributes for the relevant
taxable period, including the use of the business's Tax attributes (such as
losses or credits) from prior periods that are not otherwise utilized and that
are carried over to the relevant taxable period under local law. Tax items that
relate to or arise out of the Tax planning of the group of entities or
businesses included in the relevant foreign Tax Return as a whole rather than
any separate entity or business shall not be included in the calculation of
Separate Business Foreign Taxes.

                  (i)   If the total liability for Taxes reported as due and
      payable on the relevant foreign Tax Return exceeds or is less than the
      total of the Separate Business Foreign Taxes for all businesses included
      in such foreign Tax Return, then the cost or benefit of any net difference
      shall be allocated to each business in proportion to the amount of taxable
      income generated by such business.

                  (ii)  Notwithstanding any statement to the contrary in this
      Section 3.1(h), the Separate Business Foreign Taxes of any entity shall
      not exceed the total liability for Taxes reported as due and payable on
      the relevant foreign Tax Return.

                  (iii) In the event of any Final Determination upholding an
      audit adjustment to the amount of foreign Taxes reported as due and
      payable on the relevant foreign Tax Return, Separate Business Foreign
      Taxes shall be recalculated to incorporate any such adjustment.

      SECTION 3.2. POST-DISTRIBUTION TAXES.  Unless otherwise provided in this
Agreement:

            (a) IMS shall pay all Taxes and shall be entitled to receive and
retain all refunds of Taxes:

                  (i)   with respect to a Consolidated Return, Combined
      Return, Non-Combined Return or Franchise Tax Return for a taxable period
      that begins prior to the Distribution Date and includes but does not end
      on the Distribution Date to the extent such Taxes or refunds are
      attributable to (y) the portion of such period after the Distribution Date
      and (z) the IMS Group or any member thereof; and

                  (ii)  with respect to periods beginning on or after the
      Distribution Date that are attributable to the IMS Group or any member
      thereof.

            (b) ST shall pay all Taxes and shall be entitled to receive and
retain all refunds of Taxes:

                  (i)   with respect to a taxable period that begins prior to
      the Distribution Date, and includes but does not end on the Distribution
      Date, to the extent such Taxes or refunds are attributable to (y) the
      portion of such period after the Distribution Date and (z) the ST Group or
      any member thereof; and

                                      -8-
<PAGE>

                  (ii)  with respect to periods beginning on or after the
      Distribution Date that are attributable to the ST Group or any member
      thereof.

      SECTION 3.3. REORGANIZATION TAXES. (a) Notwithstanding any statement to
the contrary in this Agreement and except as otherwise provided in the
Distribution Agreement, to the extent that any Taxes are found to arise out of
the Reorganizations, then any such Tax liability incurred by the Parties (or any
of their Subsidiaries) shall be the responsibility of IMS.

            (b) Notwithstanding any statement herein to the contrary, any Taxes
relating to or arising out of the Distribution shall be governed by Section
[2.11] of the Distribution Agreement.

      SECTION 3.4. GAIN RECOGNITION AGREEMENTS. In the event that the ST Group
transfers, liquidates or otherwise disposes of the stock or assets of any entity
listed on Schedule 3.4 and such transfer, liquidation or disposition results in
IMS recognizing gain pursuant to a gain recognition agreement under Section
367(a) of the Code, then ST shall be liable for any resulting Taxes, including
interest, that IMS is required to pay.

      SECTION 3.5. SUBPART F INCLUSIONS.

            (a) If income earned by any foreign member of the ST Group is
required to be included in the United States federal income tax return of any
member of the ST Group pursuant to Subpart F of the Code ("Subpart F Income"),
then IMS shall be liable for the Taxes attributable to the portion of such
income generated while such foreign member of the ST Group was a member of the
Old IMS Group. The portion of such income which shall be considered attributable
to the period in which such foreign member was a member of the Old IMS Group
shall be computed as if the foreign member's taxable year ended on July 31,
2000.

            (b) The amount payable by IMS pursuant to this Section 3.5 shall not
exceed the actual Taxes payable with respect to such Subpart F Income minus any
foreign Tax credits attributable to such Subpart F Income.

      SECTION 3.6. INDEMNIFICATION.

            (a) Indemnification by IMS. IMS shall indemnify, defend and hold
harmless ST (and its affiliates) from and against any and all Tax liabilities
allocated to IMS by this Agreement.

            (b) Indemnification by ST. ST shall indemnify, defend and hold
harmless IMS (and its affiliates) from and against any and all Tax liabilities
allocated to ST by this Agreement.

            (c) Indemnity Payments.

                  (i)   To the extent that one Party (the "Indemnifying Party")
      owes money to another Party (the "Indemnitee") pursuant to this Section
      3.5, the Party (the "Notifying Party") having knowledge of such obligation
      shall notify the other Party and shall provide such other Party with its
      calculations of such obligation (as specified in I and Article III). The
      other Party, within 14 days after receiving the Notifying Party's
      calculations, shall submit to the Notifying Party such other Party's
      calculations of the amount required to be paid pursuant to this Section
      3.5, showing such calculations in sufficient detail so as to permit the
      Notifying Party to understand the calculations. The Indemnifying Party
      shall pay the Indemnitee, no later than the later of 5 days prior to the

                                      -9-
<PAGE>

      due date (including extensions) of the relevant Tax Returns and 14 days
      after the Notifying Party receives the other Party's calculations, the
      amount for which the Indemnifying Party is required to pay or indemnify
      the Indemnitee under this Section 3.5. The Indemnifying Party shall have
      the right to disagree with the Indemnitee's calculations. Any dispute
      regarding such calculations shall be resolved in accordance with Section
      5.4 of this Agreement.

                  (ii)  All indemnity payments shall be calculated on a pre-Tax
      basis and shall be treated as contributions to capital and/or dividends
      immediately prior to the Distribution.

                                   ARTICLE IV
                 TAX ATTRIBUTES AND REORGANIZATION TAX PAYMENTS

      SECTION 4.1. CARRYBACKS. In the event of the realization of any deduction,
loss or credit by a Party for any taxable period beginning on or after the
Distribution Date, the Party realizing such deduction, loss or credit may, in
its sole discretion, and to the extent permitted under applicable Tax law, elect
to either carry back or carry forward such deduction, loss or credit. Any refund
attributable to such carryback shall be allocable to such Party. In the event
both Parties elect to carry back an amount to the same taxable period beginning
prior to the Distribution Date, any refund shall be apportioned between the
Parties based on the relative carryback amounts.

      SECTION 4.2. COMPETENT AUTHORITY RELIEF. If as a result of any audit of a
taxable period beginning prior to the Distribution Date, a Party (or Subsidiary)
is required to adjust its income, deductions, credits or allowances under
Section 482 of the Code or under similar principles in a foreign jurisdiction,
and the payment of additional Taxes in accordance with such a determination
allows the other Party (or Subsidiary) to obtain competent authority relief as a
result thereof, then the Party eligible to obtain such relief shall (a) execute
or cause to be executed any powers of attorney or other documents necessary to
enable the other Party to pursue such relief at its own expense; and (b)
cooperate with the other Party and the competent authorities in seeking such
relief.

                                   ARTICLE V
                   TAX AUDITS, TRANSACTIONS AND OTHER MATTERS

      SECTION 5.1. TAX AUDITS AND CONTROVERSIES. In the case of any audit,
examination or other proceeding ("Proceeding") brought against a Party (or
Subsidiary) with respect to Taxes for which the other Party is or may be liable
pursuant to this Agreement, the Party subject to such Proceeding shall promptly
inform such other Party and shall execute or cause to be executed any powers of
attorney or other documents necessary to enable the other Party to take all
actions desired with respect to such Proceeding to the extent such Proceeding
may affect the amount of Taxes for which the other Party is liable pursuant to
this Agreement. Each Party shall have the right to control, at its own expense,
the portion of any such Proceeding that relates to Taxes for which such Party is
or may be liable pursuant to this Agreement; provided, however, that such Party
shall consult with the other Party with respect to any issue that may affect the
other Party (or Subsidiary). The Party in control of such Proceeding or any part
thereof shall not enter into any final settlement or closing agreement that may
adversely affect the other Party (or Subsidiary) without the consent of such
other Party, which consent may not unreasonably be withheld. Where consent to
any final settlement or closing agreement is withheld, the Party withholding
consent

                                      -10-
<PAGE>

shall continue or initiate further proceedings, at its own expense, and the
liability of the Party in control of such Proceeding shall not exceed the
liability that would have resulted from the proposed closing agreement or final
settlement (including interest, additions to Tax and penalties which have
accrued at that time).

      SECTION 5.2. COOPERATION. IMS and ST shall cooperate with each other in
the filing of any Tax Returns and the conduct of any audit or other proceeding
and each shall execute and deliver such powers of attorney and other documents
and make available such information, personnel and documents as are necessary to
carry out the intent of this Agreement. To the extent such cooperation involves
the services of officers, directors, employees, or agents of a Party, such
services shall be made available in accordance with Section 2.9 of the
Distribution Agreement. Each Party agrees to notify the other Party of any audit
adjustment that does not result in Tax liability but can reasonably be expected
to affect Tax Returns of the other Party or any of its Subsidiaries.
Notwithstanding any other provision of this Agreement, if a Party (the
"Nonperforming Party") fails to give its full cooperation and use its best
efforts in the conduct of an audit or other proceeding as provided by this
Section 5.2, and such failure results in the imposition of additional Taxes for
the period or periods involved in the audit or other proceeding, the
Nonperforming Party shall be liable in full for such additional Taxes.

      SECTION 5.3. RETENTION OF RECORDS; ACCESS. Beginning on the Distribution
Date, IMS and ST shall, and shall cause each of their Controlled Entities to:

            (a) retain adequate records, documents, accounting data and other
information (including computer data) necessary for the preparation and filing
of all Tax Returns required to be filed by any member of the Pre-Distribution
IMS Group or any combination of such members and for any audits and litigation
relating to such Tax Returns or to any Taxes payable by any member of the
Pre-Distribution IMS Group or any combination of such members; and

            (b) give to the other Party reasonable access to such records,
documents, accounting data and other information (including computer data) and
to its personnel and premises, for the purpose of the review or audit of such
reports or returns to the extent relevant to an obligation or liability of a
Party under this Agreement and in accordance with the procedures provided in
Article [__] of the Distribution Agreement. The obligations set forth in these
paragraphs 5.3(a) and 5.3(b) shall continue until the final conclusion of any
litigation to which the records and information relate or until expiration of
all applicable statutes of limitations, whichever is longer.

      SECTION 5.4. DISPUTE RESOLUTION. Any dispute or claim arising out of, in
connection with, or in relation to the interpretation, performance,
nonperformance, validity or breach of this Agreement or otherwise arising out
of, or in any way related to this Agreement, shall be resolved in the manner set
forth in Article VI of the Distribution Agreement.

      SECTION 5.5. CONFIDENTIALITY; OWNERSHIP OF INFORMATION; PRIVILEGED
INFORMATION. The provisions of Article IV of the Distribution Agreement relating
to confidentiality of information, ownership of information, privileged
information and related matters shall apply with equal force to any records and
information prepared and/or shared by and between the Parties in carrying out
the intent of this Agreement.

                                   ARTICLE VI
                                  MISCELLANEOUS

                                      -11-
<PAGE>

      SECTION 6.1. COMPLETE AGREEMENT; CONSTRUCTION. This Agreement, including
the Exhibits and Schedules, shall constitute the entire agreement between the
Parties with respect to the subject matter hereof and shall supersede all
previous negotiations, commitments and writings with respect to such subject
matter. In the event of any inconsistency between this Agreement and any
Schedule hereto, the Schedule shall prevail.

      SECTION 6.2. MASTER TAX ALLOCATION AGREEMENT. This Agreement, including
the Exhibits and Schedules, shall take precedence over any and all agreements
with respect to foreign Taxes among members of the IMS Group and the ST Group (a
"Foreign Tax Agreement"). In the event that any payment is made or other action
taken by a member of the IMS Group or the ST Group pursuant to any Foreign Tax
Agreement and contrary to the terms of this Agreement, then an offsetting
indemnity payment shall be made by the appropriate Party to the injured Party to
conform with the provisions of this Agreement.

      SECTION 6.3. COUNTERPARTS. This Agreement may be executed in one or more
counterparts, all of which shall be considered one and the same agreement, and
shall become effective when one or more such counterparts have been signed by
each of the Parties and delivered to the other Party.

      SECTION 6.4. SURVIVAL OF AGREEMENTS. Except as otherwise provided by this
Agreement, all covenants and agreements of the Parties contained in this
Agreement shall survive the Distribution Date.

      SECTION 6.5. EXPENSES. Except as otherwise set forth in this Agreement,
all costs and expenses in connection with the preparation, execution, delivery
and required implementation of this Agreement shall be charged to and paid by
the Parties in accordance with Section [8.5] of the Distribution Agreement.

      SECTION 6.6. NOTICES. All notices and other communications hereunder shall
be in writing and hand delivered or mailed by registered or certified mail
(return receipt requested) or sent by any means of electronic message
transmission with delivery confirmed (by voice or otherwise) to the Parties at
the following addresses (or at such other addresses for a Party as shall be
specified by like notice) and will be deemed given on the date on which such
notice is received:

      To IMS:

      200 Nyala Farms
      Westport, CT 06880
      Telecopy: (203) 222-4313
      Attn: General Counsel
            and Vice President - Taxes

      To ST:

      3445 Peachtree Rd., NE, Suite 1400
      Atlanta, GA  30326
      Telecopy:  (404) 841-[_____]
      Attn: General Counsel

                                      -12-
<PAGE>

      SECTION 6.7. WAIVERS. The failure of any Party to require strict
performance by any other Party of any provision in this Agreement will not waive
or diminish that Party's right to demand strict performance thereafter of that
or any other provision hereof.

      SECTION 6.8. AMENDMENTS. This Agreement may not be modified or amended
except by an agreement in writing signed by each of the Parties hereto.

      SECTION 6.9. ASSIGNMENT. This Agreement shall not be assignable, in whole
or in part, directly or indirectly, by any Party hereto without the prior
written consent of the other Party hereto, and any attempt to assign any rights
or obligations arising under this Agreement without such consent shall be void.

      SECTION 6.10. SUCCESSORS AND ASSIGNS. The provisions to this Agreement
shall be binding upon, inure to the benefit of and be enforceable by the Parties
and their respective successors and permitted assigns.

      SECTION 6.11. TERMINATION. This Agreement may be terminated, amended,
modified or abandoned at any time prior to the Distribution by and in the sole
discretion of IMS without the approval of ST or the stockholders of IMS. In the
event of such termination, neither Party shall have any liability of any kind to
the Party or any other person. After the Distribution, this Agreement may not be
terminated except by an agreement in writing signed by the Parties.

      SECTION 6.12. CONTROLLED ENTITIES. Each of the Parties hereto shall cause
to be performed, and hereby guarantees the performance of, all actions,
agreements and obligations set forth herein to be performed by any Controlled
Entity of such Party or by any entity that is contemplated to be a Controlled
Entity of such Party on and after the Distribution Date.

      SECTION 6.13. THIRD PARTY BENEFICIARIES. This Agreement is solely for the
benefit of the Parties hereto and their respective Subsidiaries and should not
be deemed to confer upon third parties any remedy, claim, liability,
reimbursement, claim of action or other right in excess of those existing
without reference to this Agreement.

      SECTION 6.14. TITLE AND HEADINGS. Titles and headings to sections herein
are inserted for the convenience of reference only and are not intended to be a
part of or to affect the meaning or interpretation of this Agreement.

      SECTION 6.15. EXHIBITS AND SCHEDULES. The Exhibits and Schedules shall be
construed with and as an integral part of this Agreement to the same extent as
if the same had been set forth verbatim herein.

      SECTION 6.16. GOVERNING LAW. THIS AGREEMENT SHALL BE GOVERNED BY AND
CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK APPLICABLE TO
CONTRACTS MADE AND TO BE PERFORMED IN THE STATE OF NEW YORK.

      SECTION 6.17. CONSENT TO JURISDICTION. Without limiting the provisions of
Section 5.4 hereof, each of the Parties irrevocably submits to the exclusive
jurisdiction of the Supreme Court of the State of New York, New York County, and
(b) the United States District Court for the Southern District of New York, for
the purposes of any suit, action or other proceeding arising out of this
Agreement or any transaction contemplated hereby. Each of the Parties agrees to
commence any action, suit or proceeding relating hereto either in the United
States District Court

                                      -13-
<PAGE>

for the Southern District of New York or if such suit, action or other
proceeding may not be brought in such court for jurisdictional reasons, in the
Supreme Court of the State of New York, New York County. Each of the Parties
further agrees that service of any process, summons, notice or document by U.S.
registered mail to such Party's respective address set forth above shall be
effective service of process for any action, suit or proceeding in New York with
respect to any matters to which it has submitted to jurisdiction in this Section
6.17. Each of the Parties irrevocably and unconditionally waives any objection
to the laying of venue of any action, suit or proceeding arising out of this
Agreement or the transactions contemplated hereby in the Supreme Court of the
State of New York, New York County, or (ii) the United States District Court for
the Southern District of New York, and hereby further irrevocably and
unconditionally waives and agrees not to plead or claim in any such court that
any such action, suit or proceeding brought in any such court has been brought
in an inconvenient forum.

      SECTION 6.18. SEVERABILITY. In the event any one or more of the provisions
contained in this Agreement should be held invalid, illegal or unenforceable in
any respect, the validity, legality and enforceability of the remaining
provisions contained herein and therein shall not in any way be affected or
impaired thereby. The Parties shall endeavor in good-faith negotiations to
replace the invalid, illegal or unenforceable provisions with valid provisions,
the economic effect of which comes as close as possible to that of the invalid,
illegal or unenforceable provisions.

                                      -14-
<PAGE>

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

                                    IMS HEALTH INCORPORATED

                                       By:_________________________
                                       Name:
                                       Title:

                                    SYNAVANT INC.

                                       By:_________________________
                                       Name:
                                       Title:

                                      -15-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00012-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00012-of-00352.parquet"}]]