Document:

exv10w10

 

Exhibit 10.10

FORM OF TAX SHARING AGREEMENT

     THIS TAX SHARING AGREEMENT (the “Agreement”) dated as of [ ], 2005 by and among Dean Foods
Company, a Delaware corporation (“Distributing”), TreeHouse Foods, Inc., a Delaware corporation and
an indirect subsidiary of Distributing (“Controlled”), and each Controlled Affiliate (as defined
below), is entered into in connection with the Distribution (as defined below).

     WHEREAS, as of the date hereof, Distributing and its direct and indirect domestic subsidiaries
are members of an Affiliated Group (as defined below) of which Distributing is the common parent;

     WHEREAS, as set forth in the Distribution Agreement by and between Distributing and
Controlled, dated as of [ ], 2005, (the “Distribution Agreement”), and subject to the terms and
conditions thereof, Distributing will transfer and assign, or cause to be transferred and assigned,
to Controlled substantially all the business, operations, assets and liabilities related to the
Transferred Businesses (as defined below);

     WHEREAS, as set forth in the Distribution Agreement, and subject to the terms and conditions
thereof, Distributing will distribute on a pro rata basis to the holders of Distributing’s common
stock all of the outstanding shares of Controlled common stock then owned by Distributing (together
with the preferred share purchase rights associated therewith) (the “Distribution”);

     WHEREAS, the Distribution is intended to qualify as a tax-free distribution to Distributing
and its shareholders under section 355 of the Code (as defined below); and

     WHEREAS, in contemplation of the Distribution, pursuant to which Controlled (and its direct
and indirect subsidiaries) will cease to be members of Distributing’s Affiliated Group (as defined
below), the Parties hereto have determined to enter into this Agreement, setting forth their
agreement with respect to certain tax matters.

     NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, the
Parties hereto hereby agree as follows:

Section 1. Definitions.

     As used in this Agreement, capitalized terms shall have the following meanings (such meanings
to be equally applicable to both the singular and the plural forms of the terms defined):

     1.01 “Affiliated Group” means an affiliated group of corporations within the meaning of
section 1504(a)(1) of the Code that files a Consolidated Return.

     1.02 “After-Tax Amount” means any additional amount necessary to reflect the Income Tax
consequences of the receipt or accrual of any payment required to be made under

 

 

this Agreement (including upon the receipt of payments required to make the payment on an
After-Tax Amount), determined on a hypothetical basis by assuming that the applicable Party is
subject to the highest applicable statutory corporate Income Tax rate for the relevant jurisdiction
(or, in the case of an item that affects more than one jurisdiction, the highest applicable
statutory corporate Income Tax rates) for the relevant taxable period (or portion thereof), that
all state and local Income Taxes are deductible for U.S. federal income tax purposes, and that all
Income Taxes in the form of interest are deductible for income tax purposes.

     1.03 “Agreement” has the meaning set forth in the preamble hereto.

     1.04 “Bay Valley” means Bay Valley Foods LLC, a Delaware limited liability company.

     1.05 “Code” means the Internal Revenue Code of 1986, as amended, and shall include
corresponding provisions of any subsequently enacted federal Tax law.

     1.06 “Combined Return” means any Tax Return, other than with respect to United States federal
Income Taxes, filed on a consolidated, combined (including nexus combination, worldwide
combination, domestic combination, line of business combination or any other form of combination)
or unitary basis wherein Controlled or one or more Controlled Affiliates are included in the filing
of such Tax Return for any taxable period or portion thereof with Distributing or one or more
Distributing Affiliates.

     1.07 “Consolidated Return” means any Tax Return with respect to United States federal Income
Taxes filed on a consolidated basis wherein Controlled or one or more Controlled Affiliates are
included in the filing of such Tax Return for any taxable period or portion thereof with
Distributing or one or more Distributing Affiliates.

     1.08 “Controlled” has the meaning set forth in the preamble hereto.

     1.09 “Controlled Affiliate” means any corporation or other entity directly or indirectly
“controlled” by Controlled at the time in question, where “control” means the ownership of 50
percent or more of the ownership interests of such corporation or other entity (by vote or value)
or the possession, directly or indirectly, of the power to direct or cause the direction of the
management or policies of such corporation or other entity.

     1.10 “Controlled Equity Interest” means (a) stock or any other equity interest in Controlled
or any Controlled Affiliate (including any instrument, obligation or other agreement or arrangement
that is treated as stock or as an equity interest for federal Income Tax purposes), or (b) any
option, warrant or other right to acquire any stock or other equity interest described in clause
(a).

     1.11 “Controlled Group” means the Affiliated Group, or similar group of entities as defined
under corresponding provisions of the laws of other jurisdictions, of which Controlled will be the
common parent corporation immediately after the Distribution, and including any corporation or
other entity which may become a member of such group from time to time.

     1.12 “Controlled Indemnified Parties” has the meaning set forth in Section 7.02.

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     1.13 “Controlled Representation Letter” means the representation letter provided by Controlled
to Distributing’s outside tax counsel in connection with the Tax Opinion substantially in the form
attached hereto as Exhibit A.

     1.14 “Controlled Representative” means (i) each of Sam K. Reed, David B. Vermylen, E. Nichol
McCully, Thomas E. O’Neill, and Harry J. Walsh; (ii) each of the directors of Controlled other than
Gregg Engles; and (iii) any Person acting with the implicit or explicit permission (within the
meaning of section 1.355-7 of the Treasury Regulations) of any of the individuals listed in clause
(i) or clause (ii).

     1.15 “Controlled Taxes” has the meaning set forth in Section 7.01.

     1.16 “Deciding Firms” has the meaning set forth in Section 10.03.

     1.17 “DIPS LP” means Dips Limited Partner II, a Delaware statutory trust.

     1.18 “Distributing” has the meaning set forth in the preamble hereto.

     1.19 “Distributing Affiliate” means any corporation or other entity directly or indirectly
“controlled” by Distributing where “control” means the ownership of 50 percent or more of the
ownership interests of such corporation or other entity (by vote or value) or the possession,
directly or indirectly, of the power to direct or cause the direction of the management or policies
of such corporation or other entity, but at all times excluding Controlled or any Controlled
Affiliate.

     1.20 “Distributing Group” means the Affiliated Group, or similar group of entities as defined
under corresponding provisions of the laws of other jurisdictions, of which Distributing is the
common parent corporation, and any corporation or other entity which may be, may have been or may
become a member of such group from time to time, but excluding any member of the Controlled Group.

     1.21 “Distributing Indemnified Parties” has the meaning set forth in Section 7.01.

     1.22 “Distributing Representation Letter” means the representation letter provided by
Distributing to Distributing’s outside tax counsel in connection with the Tax Opinion substantially
in the form attached hereto as Exhibit B.

     1.23 “Distributing Representative” means (i) any current or former officer or director of
Distributing or any Distributing Affiliate; (ii) any controlling shareholder (within the meaning of
section 1.355-7(h)(3) of the Treasury Regulations) of Distributing; and (iii) any Person acting
with the implicit or explicit permission (within the meaning of section 1.355-7 of the Treasury
Regulations) of any of the foregoing; provided, that a Distributing Representative shall not
include any Person who is treated as a Controlled Representative under clause (iii) of the
definition of Controlled Representative.

     1.24 “Distributing Tax Package” has the meaning set forth in Section 2.05.

     1.25 “Distributing Taxes” has the meaning set forth in Section 7.02.

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     1.26 “Distribution” has the meaning set forth in the Recitals to this Agreement.

     1.27 “Distribution Agreement” has the meaning set forth in the Recitals to this Agreement.

     1.28 “Distribution Date” means the date on which the Distribution is effected.

     1.29 “Distribution Taxes” means any Taxes imposed on, or increase in Taxes incurred by,
Distributing or any Distributing Affiliate, and any Taxes of a Distributing shareholder that are
required to be paid or reimbursed by Distributing or any Distributing Affiliate (without regard to
whether such Taxes are offset or reduced by any Tax Asset, Tax Item, or otherwise) resulting from
or arising in connection with (i) the failure of the Distribution to qualify as a tax-free
distribution under section 355 of the Code or corresponding provisions of the laws of any other
jurisdictions, or (ii) the failure of any Restructuring Transaction that is intended to qualify as
a tax-free liquidation under section 332 of the Code, a transfer of property under section 351 of
the Code, a reorganization under section 368(a) of the Code and/or a tax-free distribution under
section 355 of the Code to so qualify, including in the case of each of clause (i) and (ii) any Tax
resulting from the application of section 355(d), section 355(e) or section 355(f) of the Code to
any Restructuring Transaction or the Distribution.

     1.30 “Employment Agreements” means the Employment Agreements dated January 27, 2005 between
TreeHouse Foods, Inc. (formerly, Dean Specialty Foods Holdings, Inc.) and each of Sam K. Reed,
David B. Vermylen, E. Nichol McCully, Thomas E. O’Neill, and Harry J. Walsh.

     1.31 “Expenses” means any and all expenses incurred in connection with investigating,
defending or asserting any claim, action, suit or proceeding incident to any matter indemnified
against hereunder (including court filing fees, court costs, arbitration fees or costs, witness
fees, and reasonable fees and disbursements of legal counsel, investigators, expert witnesses,
consultants, accountants and other professionals).

     1.32 “Filing Party” has the meaning set forth in Section 8.02.

     1.33 “Final Determination” means the final resolution of liability for any Tax for any taxable
period, by or as a result of the first to occur of (i) a decision, judgment, decree or other order
by any court of competent jurisdiction that is not subject to further judicial review (by appeal or
otherwise) and has become final; (ii) a final settlement with the IRS, a closing agreement or
accepted offer in compromise under Code sections 7121 or 7122, or a comparable agreement under the
laws of other jurisdictions, which resolves the entire Tax liability for any taxable period; or
(iii) any other final disposition, including by reason of the expiration of the applicable statute
of limitations or any other event that the Parties agree in writing is a final and irrevocable
determination of the liability at issue.

     1.34 “Form 10” means the Form 10 filed by TreeHouse Foods, Inc. with the Securities and
Exchange Commission on June ___, 2005.

     1.35 “Historic Business” means the Mocha Mix/Second Nature business.

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     1.36 “Income Tax” means any income, franchise or similar Tax imposed on, measured by or
calculated with respect to net income or net profits.

     1.37 “Income Tax Return” means a Tax Return relating to or filed in connection with any Income
Tax.

     1.38 “Independent Firm” has the meaning set forth in Section 10.03.

     1.39 “Initial Ruling” means the private letter ruling dated April 29, 2005, issued by the IRS
with respect to the Restructuring Transactions and the Distribution.

     1.40 “Initial Ruling Documents” means the request for the Initial Ruling filed with the IRS on
or about February 11, 2005, together with all supplemental filings, additional information and
other materials subsequently submitted in connection therewith on behalf of Distributing, its
subsidiaries and its shareholders to the IRS, and all appendices and exhibits thereto.

     1.41 “IRS” means the United States Internal Revenue Service or any successor thereto,
including its agents, representatives, and attorneys.

     1.42 “Losses” means any and all losses, costs, obligations, liabilities, settlement payments,
awards, judgments, fines, penalties, damages, fees, expenses, deficiencies, claims or other
charges, absolute or contingent, matured or unmatured, liquidated or unliquidated, accrued or
unaccrued, known or unknown (including, without limitation, the costs and expenses of any and all
Tax Proceedings, threatened Tax Proceedings, demands, assessments, judgments, settlements and
compromises relating thereto and attorneys’ fees and any and all expenses whatsoever reasonably
incurred in investigating, preparing or defending against any such matters).

     1.43 “LPS I” means Dean Specialty Intellectual Property Services, L.P.

     1.44 “Non-Income Tax” means any Tax other than an Income Tax.

     1.45 “Non-Income Tax Return” means any Tax Return other than an Income Tax Return.

     1.46 “Owed Party” has the meaning set forth in Section 8.04.

     1.47 “Owing Party” has the meaning set forth in Section 8.04.

     1.48 “Party” means Distributing, Controlled or a Controlled Affiliate.

     1.49 “Payment Period” has the meaning set forth in Section 8.04(e).

     1.50 “Person” means any natural person, corporation, general partnership, limited partnership,
limited liability company, limited liability partnership, proprietorship, trust, association,
union, governmental authority or other entity, enterprise, authority or organization.

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     1.51 “Pickle” means Dean Pickle and Specialty Products Company, a Wisconsin corporation.

     1.52 “Post-Distribution Period” means any taxable period (or the portion of any Straddle
Period) beginning after the Distribution Date.

     1.53 “Pre-Distribution Period” means any taxable period (or the portion of any Straddle
Period) ending on or before the Distribution Date.

     1.54 “Restricted Actions” has the meaning set forth in Section 4.05(a).

     1.55 “Restructuring Transactions” means the transactions undertaken prior to and in connection
with the Distribution to transfer the assets and liabilities of the Transferred Businesses to
Controlled and its subsidiaries and to effect the Distribution, as described more fully in the
Initial Ruling and the Initial Ruling Documents.

     1.56 “Retained Assets” shall have the meaning set forth in the Distribution Agreement.

     1.57 “Retained Business” shall have the meaning set forth in the Distribution Agreement.

     1.58 “Ruling Documents” means the Initial Ruling Documents and any Supplemental Ruling
Documents.

     1.59 “Rulings” means the Initial Ruling and any Supplemental Rulings.

     1.60 “Sole Responsibility Item” means any Tax Item for which the non-Filing Party has the
entire economic liability under this Agreement.

     1.61 “Specialty Foods Holding” means Specialty Foods Holding Corp., a Delaware corporation and
a Controlled Affiliate.

     1.62 “Straddle Period” means any taxable period that begins before and ends after the
Distribution Date.

     1.63 “Supplemental Ruling” means (1) any ruling issued or to be issued by the IRS that relates
to the Distribution other than the Initial Ruling, and (2) any similar ruling issued by any other
Taxing Authority addressing the application of a provision of the Tax laws of another jurisdiction
to the Distribution.

     1.64 “Supplemental Ruling Documents” means (i) any request for a Supplemental Ruling and any
materials, appendices, exhibits or additional information submitted or filed in connection
therewith, and (2) any similar filings submitted to any other Taxing Authority in connection with
the Distribution.

     1.65 “Taxes” means all federal, state, local or foreign taxes, charges, fees, duties, levies,
imposts or other assessments, including, but not limited to, income, gross receipts, excise,
property, sales, use, license, capital stock, transfer, franchise, payroll, withholding, social

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security, value added or other taxes, including any interest, penalties or additions to tax
attributable thereto, and a “Tax” shall mean any one of such Taxes.

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

     1.67 “Tax Benefit” means a reduction in the Tax liability (or increase in refund or credit)
realized or received by a taxpayer (or of the Affiliated Group of which it is a member) for any
taxable period. Except as otherwise provided in this Agreement, a Tax Benefit shall be deemed to
have been realized or received from a Tax Item in a taxable period only if and to the extent that
the Tax liability of the taxpayer (or of the Affiliated Group of which it is a member) for such
period, after taking into account the effect of the Tax Item on the Tax liability of such taxpayer
in the current period and all prior periods, is less than it would have been had such Tax liability
been determined without regard to such Tax Item.

     1.68 “Tax Detriment” means an increase in the Tax liability (or reduction in refund or credit)
realized or received by a taxpayer (or of the Affiliated Group of which it is a member) for any
taxable period. Except as otherwise provided in this Agreement, a Tax Detriment shall be deemed to
have been realized or received from a Tax Item in a taxable period only if and to the extent that
the Tax liability of the taxpayer (or of the Affiliated Group of which it is a member) for such
period, after taking into account the effect of the Tax Item on the Tax liability of such taxpayer
in the current period and all prior periods, is more than it would have been had such Tax liability
been determined without regard to such Tax Item.

     1.69 “Tax Item” means any item of income, gain, loss, deduction, expense or credit, or any
other attribute or amount that may have the effect of increasing or decreasing any Tax.

     1.70 “Tax Opinion” means the opinion rendered to Distributing and Controlled by Distributing’s
outside tax counsel with respect to the federal income tax consequences of the Distribution.

     1.71 “Tax Proceeding” means any audit, examination, investigation, action, suit, claim,
assessment or other administrative or judicial proceeding relating to Taxes.

     1.72 “Tax Return” means any return, report, certificate, form or similar statement or document
(including any related or supporting information or schedule attached thereto and any information
return, amended tax return, claim for refund or declaration of estimated Tax) required to be
supplied to, or filed with, a Taxing Authority in connection with the determination, assessment or
collection of any Tax or the administration of any laws, regulations or administrative requirements
relating to any Tax.

     1.73 “Taxing Authority” means any governmental authority or any subdivision, agency,
commission or authority thereof or any quasi-governmental or private body having jurisdiction over
the assessment, determination, collection or imposition of any Tax (including the IRS).

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     1.74 “Transferred Assets” has the meaning assigned to such term in the Distribution Agreement.

     1.75 “Transferred Businesses” has the meaning assigned to such term in the Distribution
Agreement.

     1.76 “Transferred Business Records” has the meaning set forth in Section 10.02(b).

     1.77 “Unqualified Opinion” means an unqualified opinion (except for reliance on reasonable
assumptions and representations) of a law firm.

Section 2. Preparation and Filing of Tax Returns.

     2.01 Distributing’s Responsibility. Distributing shall have sole and exclusive
responsibility for the preparation and filing of:

          (a) all Consolidated Returns and Combined Returns;

          (b) all Tax Returns required to be filed by or with respect to Distributing and/or any
Distributing Affiliate for any period;

          (c) all Income Tax Returns of LPS I for any taxable period ending on or before the
Distribution Date (whether due on, before, or after the Distribution Date); and

          (d) all Tax Returns required to be filed by or with respect to Controlled and/or any
Controlled Affiliate that are due (taking into account any valid extensions of the due date) on or
before the Distribution Date.

     2.02 Controlled’s Responsibility. Controlled shall have sole and exclusive
responsibility for the preparation and filing of:

          (a) except as provided in Section 2.01(c), all Tax Returns due (taking into account any valid
extensions of the due date) after the Distribution Date which are required to be filed by or with
respect to, and which relate exclusively to Controlled, Specialty Foods Holding and/or LPS I for
any taxable period beginning before the Distribution Date; and

          (b) all Tax Returns required to be filed by or with respect to Controlled and/or any
Controlled Affiliate for any taxable period beginning after the Distribution Date.

     2.03 Agent. Subject to the other applicable provisions of this Agreement, Controlled
hereby irrevocably designates, and agrees to cause each Controlled Affiliate to so designate,
Distributing as its sole and exclusive agent and attorney-in-fact to take such actions (including
execution of documents) as Distributing, in its sole discretion, may deem appropriate in any and
all matters (including Tax Proceedings) relating to any Tax Return for any Consolidated Group or
Combined Group. Without limiting the foregoing, Distributing, Controlled, the members of the
Distributing Group and the members of the Controlled Group shall file any and all consents,
elections or other documents and take any other actions necessary or appropriate to file the Tax
Returns for any Consolidated Group or any Combined Group.

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     2.04 Manner of Tax Return Preparation.

          (a) All Tax Returns shall be filed on a timely basis (taking into account applicable
extensions) by the Party responsible for filing such returns under this Agreement.

          (b) Tax Returns prepared by Distributing under Section 2.01 that relate to Taxes for which
Controlled or any Controlled Affiliate is liable under Section 3 shall be prepared in a manner
consistent with past practice, unless otherwise required by applicable law. Subject to the
requirements of the immediately preceding sentence and Section 4.02(c), Distributing shall have the
exclusive right with respect to any Tax Return for which it has filing responsibility under Section
2.01 to determine the manner in which such Tax Return shall be prepared and filed, including the
elections, method of accounting, positions, conventions and principles of taxation to be used and
the manner in which any Tax Item shall be reported. Distributing shall also have the exclusive
right with respect to any Tax Return for which it has filing responsibility under Section 2.01 to
determine (1) whether to retain outside firms to prepare or review such Tax Returns, (2) whether
any extensions shall be requested, (3) whether any amended Tax Returns shall be filed, (4) whether
any claims for refund shall be made, and (5) whether any refunds shall be paid by way of refund or
credited against any liability for Tax; provided, that upon the request of Controlled, Distributing
will use reasonable efforts to file for and obtain any material Tax refund to which Controlled is
entitled pursuant to this Agreement if (x) Distributing concludes, in its discretion, that filing
for such Tax refund will not adversely affect Distributing or any Distributing Affiliate, (y) the
refund claim relates solely to Taxes for which Controlled is responsible under this Agreement, and
(z) Controlled agrees to and does reimburse Distributing for all expenses incurred in connection
with the filing and prosecution of such Tax refund claim.

          (c) Distributing shall determine, in a manner consistent with past practice, whether to file
any Tax Return for any taxable period beginning before the Distribution Date on a consolidated,
combined or unitary basis if the filing of a consolidated, combined or unitary Tax Return for such
period is elective under applicable law. If there is no applicable past practice, Distributing
shall determine in its discretion whether to file such Tax Return on a consolidated, combined, or
unitary basis; provided, that Distributing shall not file such a Tax Return on a consolidated,
combined or unitary basis if the Tax Return relates exclusively to Controlled and/or a Controlled
Affiliate and the election to file on a consolidated, combined or unitary basis would be binding on
Controlled and/or a Controlled Affiliate or otherwise could adversely affect Controlled or a
Controlled Affiliate for taxable periods beginning after the Distribution Date without the prior
written consent of Controlled, which consent shall not be unreasonably withheld or delayed.

          (d) Tax Returns prepared by Controlled under Section 2.02 that relate to Taxes for which
Distributing is liable under Section 3 shall be prepared in a manner consistent with past practice
and the reporting of Tax Items on Consolidated Returns or Combined Returns filed by Distributing,
unless otherwise required by applicable law. Neither Controlled nor any Controlled Affiliate shall
take any position on any Tax Return filed after the Distribution Date or in any Tax Proceeding (i)
that is inconsistent with a position taken on a Tax Return filed by Distributing or a Distributing
Affiliate with respect to any taxable period beginning before the Distribution Date, or (ii) that
could reasonably be expected to adversely affect Distributing or any Distributing Affiliate other
than a position that is consistent with a position taken on a Tax

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Return filed by Distributing or a Distributing Affiliate with respect to a taxable period
beginning before the Distribution Date or a position that is required by applicable law.

          (e) Subject to the requirements of Section 2.04(d) and Section 4.02(b), Controlled shall have
the exclusive right with respect to any Tax Return for which it has filing responsibility under
Section 2.02 to determine the manner in which such Tax Return shall be prepared and filed,
including the elections, method of accounting, positions, conventions and principles of taxation to
be used and the manner in which any Tax Item shall be reported. Controlled shall also have the
exclusive right with respect to any Tax Return for which it has filing responsibility under Section
2.02 to determine (1) whether to retain outside firms to prepare or review such Tax Returns, (2)
whether any extensions shall be requested, (3) whether any amended Tax Returns shall be filed, (4)
whether any claims for refund shall be made, and (5) whether any refunds shall be paid by way of
refund or credited against any liability for Tax; provided, that upon the request of Distributing,
Controlled will use reasonable efforts to file for and obtain any material Tax refund to which
Distributing is entitled pursuant to this Agreement if (x) Controlled concludes, in its discretion,
that filing for such Tax refund will not adversely affect Controlled or any Controlled Affiliate,
(y) the refund claim relates solely to Taxes for which Distributing is responsible under this
Agreement, and (z) Distributing agrees to and does reimburse Controlled for all expenses incurred
in connection with the filing and prosecution of such Tax refund claim.

     2.05 Preparation of Tax Package and Other Information.

          (a) Controlled shall provide to Distributing in a format determined by Distributing and
consistent with existing practices of Distributing’s Affiliated Group all information requested by
Distributing to prepare the Tax Returns required to be prepared by Distributing pursuant to Section
2.01 (the “Distributing Tax Package”). The Distributing Tax Package with respect to any taxable
year shall be provided by Controlled to Distributing on a basis consistent with current practices
of Distributing’s Affiliated Group no later than ninety (90) days following the end of such taxable
year. Controlled shall also timely provide to Distributing information required by Distributing to
determine estimated Tax payments, current federal taxable income, current and deferred tax
liabilities, tax reserve items, and any other information reasonably requested by Distributing in a
form reasonably requested by Distributing.

          (b) Distributing shall timely provide to Controlled all information reasonably requested by
Controlled to prepare Tax Returns required to be prepared by Controlled pursuant to Section 2.02 or
to comply with the requirements of Section 6.01 in a form reasonably requested by Controlled.

Section 3. Liability for Taxes.

     3.01 Controlled’s Liability for Taxes. Controlled and each Controlled Affiliate shall
be jointly and severally liable for the following Taxes:

          (a) all Non-Income Taxes of Controlled or any Controlled Affiliate, or that relate or are
attributable to the Transferred Businesses or the Transferred Assets, for any period; and

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          (b) all Income Taxes of Controlled or any Controlled Affiliate, or that relate or are
attributable to the Transferred Businesses or the Transferred Assets, for any Post-Distribution
Period.

     3.02 Distributing’s Liability for Taxes. Except with respect to Taxes for which
Controlled and/or the Controlled Affiliates are liable pursuant to Section 3.01, Section 3.05,
Section 4 or otherwise under this Agreement, Distributing shall be liable for the following Taxes:

          (a) all Income Taxes reported or required to be reported on the Consolidated Returns and
Combined Returns;

          (b) all Income Taxes not described in Section 3.02(a) of Controlled or any Controlled
Affiliate, or that relate or are attributable to the Transferred Businesses or the Transferred
Assets, for any Pre-Distribution Period;

          (c) all Income Taxes not described in Section 3.02(a) of Distributing or any Distributing
Affiliate, or that relate or are attributable to the Retained Business or the Retained Assets, for
any Post-Distribution Period; and

          (d) all Non-Income Taxes of Distributing or any Distributing Affiliate that relate or are
attributable to the Retained Business or the Retained Assets for any period.

     3.03 Tax Refunds.

          (a) Controlled and the Controlled Affiliates shall be entitled to all refunds of Taxes for
which they are responsible under Section 3.01.

          (b) Distributing and the Distributing Affiliates shall be entitled to all refunds of Taxes for
which Distributing is responsible under Section 3.02.

     3.04 [Intentionally Omitted.]

     3.05 Transaction Taxes. Controlled and each Controlled Affiliate shall be jointly and
severally liable for, and shall indemnify and hold harmless Distributing and each Distributing
Affiliate from and against, any Taxes incurred as a result of (a) the distribution by DIPS LP as
part of the Restructuring Transactions of a 99.99 percent limited partnership interest in LPS I to
Pickle, (b) the distribution by DIPS LP as part of the Restructuring Transactions of a 0.01 percent
general partner interest in LPS I to Pickle and (c) the taking into account of “intercompany items”
resulting from the transactions described in clauses (a) and (b) pursuant to Section 1.1502-13 of
the Treasury Regulations because of and in connection with the Distribution; provided, that
Controlled’s liability under this Section 3.05 shall be limited to $20,000,000.

     3.06 Payment of Tax Liability. If one Party is liable or responsible for Taxes under
this Agreement with respect to Tax Returns which another Party is responsible for preparing and
filing, or with respect to Taxes that are paid by another Party, then the liable or responsible
Party shall pay the Taxes or reimburse the other Party for such Taxes pursuant to Section 8 of this
Agreement.

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     3.07 Carrybacks. If a Tax Return of Controlled, a Controlled Affiliate or the
Controlled Group with respect to a taxable period beginning after the Distribution Date reflects a
Tax Asset, such Tax Asset may not be carried back to a Consolidated Return, Combined Return or any
other Income Tax Return of Distributing or any Distributing Affiliate.

     3.08 Allocation of Tax Items.

          (a) All determinations (whether for purposes of preparing Tax Returns or for purposes of
determining a Party’s responsibility for Taxes under this Agreement) regarding the allocation of
Tax Items to Pre-Distribution Periods and Post-Distribution Periods (including allocations between
the portion of a Straddle Period that is a Pre-Distribution Period and the portion of a Straddle
Period that is a Post-Distribution Period) shall be made pursuant to the principles of section
1.1502-76(b) of the Treasury regulations or of a corresponding provision under the laws of other
jurisdictions; provided, that no election with respect to any Income Tax Items shall be made under
Treasury Regulation section 1.1502-76(b)(2)(ii) (relating to ratable allocations of a year’s
items). Any such allocation of Income Tax Items shall initially be made by Distributing. To the
extent that Controlled disagrees with such determination, the dispute shall be resolved pursuant to
the provisions of Section 10.03.

          (b) For purposes of determining the Parties’ respective responsibilities for Non-Income Taxes
under this Agreement, the determination of whether and to what extent Non-Income Taxes relate or
are attributable to the Transferred Assets or the Transferred Businesses, or to the Retained Assets
or the Retained Businesses, shall initially be made by the Party preparing the relevant Non-Income
Tax Return. If the other Party disagrees with such determination, the disagreement shall be
resolved pursuant to the provisions of Section 10.03.

          (c) The allocation of earnings and profits between Distributing and Controlled shall be
determined pursuant to section 312(h) of the Code and the Treasury Regulations thereunder. Such
determination shall be initially made by Distributing on or before October 15, 2006, and timely
provided to Controlled (with any necessary supporting material). To the extent Controlled
disagrees with such determination, the dispute shall be resolved pursuant to the provisions of
Section 10.03. Other Tax attributes shall be allocated between Distributing and Controlled in the
manner provided by law.

          (d) Neither Controlled nor any Controlled Affiliate shall take any action on the Distribution
Date (or, if earlier, after receiving Transferred Assets) other than in the ordinary course of
business, except for actions undertaken in connection with the Restructuring Transactions and the
Distribution that are described in the Initial Ruling, the Initial Ruling Documents, the
Distribution Agreement and/or the Form 10.

Section 4. Distribution Taxes.

     4.01 Representations.

          (a) Controlled represents that none of Controlled, the Controlled Affiliates, or the
Controlled Representatives has entered into or, except for matters disclosed on Schedule 4.01(b),
is aware of any agreement, understanding, arrangement, negotiations or discussions within two years
before the Distribution Date with respect to (i) any issuance, redemption, or

12

 

acquisition of stock of Controlled or any Controlled Affiliate, other than as described in the
Initial Ruling or as provided in the Employment Agreements, (ii) any merger or consolidation of
Controlled or any Controlled Affiliate with any Person other than as described in the Initial
Ruling, (iii) any acquisition by Controlled or any Controlled Affiliate of any Person or of all or
substantially all of the assets of any Person following the Distribution (other than Bay Valley’s
acquisition of assets from Controlled following the Distribution), (iv) the acquisition of all or
substantially all of the assets of Controlled or any Controlled Affiliate or any of the Transferred
Businesses by any Person (other than the acquisition of the Transferred Businesses by Controlled
and the Controlled Affiliates as part of the Restructuring Transactions and Bay Valley’s
acquisition of assets from Controlled following the Distribution) or (v) any other transaction or
event that could, alone or in combination with other transactions or events that any of Controlled,
the Controlled Affiliates or the Controlled Representatives has entered into any agreement,
understanding, negotiations or discussions with respect to (or of which any of them is aware),
cause Section 355(e) of the Code to apply to the Distribution. Controlled represents that Bay
Valley is and will remain wholly-owned by Controlled and disregarded as an entity separate from
Controlled for federal tax purposes.

          (b) Except as set forth on Schedule 4.01(b), Distributing represents that none of
Distributing, the Distributing Affiliates or the Distributing Representatives has entered into or
is aware of any agreement, understanding, arrangement, negotiations or discussions within two years
before the Distribution Date with respect to (i) the issuance, redemption, or acquisition of stock
of Controlled or any Controlled Affiliate, other than as described in the Initial Ruling or as
provided in the Employment Agreements, (ii) any merger of Controlled or any Controlled Affiliate
with any Person other than as described in the Initial Ruling, (iii) the acquisition by Controlled
or any Controlled Affiliate of any Person or of all or substantially all of the assets of any
Person following the Distribution (other than Bay Valley’s acquisition of assets from Controlled
following the Distribution), (iv) the acquisition of all or substantially all of the assets of
Controlled or any Controlled Affiliate or any of the Transferred Businesses by any Person (other
than the acquisition of the Transferred Businesses by Controlled and the Controlled Affiliates as
part of the Restructuring Transactions and Bay Valley’s acquisition of assets from Controlled
following the Distribution), or (v) any other transaction or event involving the stock or assets of
Controlled that could, alone or in combination with other transactions and events that
Distributing, any Distributing Affiliate or any Distributing Representative has entered into any
agreement, understanding, arrangement, negotiations or discussions with respect to (or of which any
of them is aware), cause Section 355(e) of the Code to apply to the Distribution.

          (c) Distributing represents that none of Distributing, the Distributing Affiliates or the
Distributing Representatives has, other than as described in the Initial Ruling or as provided in
the Employment Agreements, entered into an agreement, understanding, or arrangement with any Person
pursuant to negotiations or discussions listed on Schedule 4.01(b) which would obligate Controlled,
any Controlled Affiliate, or any Controlled shareholder to (i) issue, redeem, or dispose of stock
of Controlled or any Controlled Affiliate following the Distribution; (ii) merge Controlled or any
Controlled Affiliate with any other Person following the Distribution; (iii) acquire another Person
or all or substantially all of the assets of any other Person following the Distribution (other
than Bay Valley’s acquisition of assets from Controlled following the Distribution); or (iv) sell
or otherwise dispose of all or substantially all of the assets of Controlled or any Controlled
Affiliate or any of the Transferred Businesses following

13

 

the Distribution (other than transfers of assets from Controlled to Bay Valley following the
Distribution).

     4.02 Actions Inconsistent with Rulings or Tax Opinion.

          (a) Controlled represents that none of Controlled, the Controlled Affiliates or the Controlled
Representatives has taken any action that is inconsistent with the Initial Ruling, or any
information, covenant or representation contained in the Initial Ruling Documents. Distributing
represents that none of Distributing, the Distributing Affiliates or the Distributing
Representatives has taken any action that is inconsistent with the Initial Ruling, or any
information, covenant or representation contained in the Initial Ruling Documents.

          (b) Unless otherwise required by a Final Determination, Controlled agrees that it will not
take or fail to take, or cause or permit any Controlled Affiliate to take or fail to take, any
action, including a position on any Tax Return or in any Tax Proceeding, that would be inconsistent
with (1) any representation in this Agreement, (2) the Initial Ruling, or any information, covenant
or representation contained in the Initial Ruling Documents, (3) the Tax Opinion or any
representation made in the Controlled Representation Letter or (4) the tax treatment of the
Distribution as tax-free under section 355 of the Code.

          (c) Unless otherwise required by a Final Determination, Distributing agrees that it will not
take or fail to take, or cause or permit any Distributing Affiliate to take or fail to take, any
action, including a position on any Tax Return or in any Tax Proceeding, that would be inconsistent
with (1) any representation in this Agreement, (2) the Initial Ruling, or any information, covenant
or representation contained in the Initial Ruling Documents, (3) the Tax Opinion or any
representation made in the Distributing Representation Letter, or (4) the tax treatment of the
Distribution as tax-free under section 355 of the Code.

     4.03 Liability.

          (a) Controlled and each Controlled Affiliate shall be jointly and severally liable for, and
shall pay and indemnify and hold harmless Distributing and each Distributing Affiliate from and
against, any Distribution Taxes to the extent that such Distribution Taxes are attributable to,
caused by or result from one or more of the following:

            (i) any action or omission by Controlled or any Controlled Affiliate after the
Distribution;

            (ii) any event or transaction after the Distribution that involves the stock,
assets and/or business of Controlled or any Controlled Affiliate, whether or not
such event or transaction is the result of direct action of, or within the control
of, Controlled or any Controlled Affiliate, including without limitation any
acquisition of any stock or assets of Controlled or any Controlled Affiliate by one
or more other Persons;

            (iii) any breach or inaccuracy of any representation in the Controlled
Representation Letter;

14

 

            (iv) any breach of any representation or covenant of Controlled set forth in,
or made pursuant to, this Agreement or the Distribution Agreement; or

            (v) any action described in Section 4.04(a) below, regardless of whether such
action is permitted pursuant to Section 4.04(b) or Section 4.05 below.

          (b) Distributing shall be liable for, and shall pay and indemnify and hold harmless Controlled
and each Controlled Affiliate from and against, any Distribution Taxes to the extent such
Distribution Taxes are attributable to, caused by or result from one or more of the following:

            (i) any action or omission by Distributing or any Distributing Affiliate after
the Distribution;

            (ii) any event or transaction after the Distribution that involves the stock,
assets and/or business of Distributing or any Distributing Affiliate, whether or not
such event or transaction is the result of direct action of, or within the control
of, Distributing or any Distributing Affiliate, including without limitation any
acquisition of any stock or assets of Distributing or any Distributing Affiliate by
one or more other Persons;

            (iii) any breach or inaccuracy of any representation in the Distributing
Representation Letter; provided, that in determing whether there is a breach or
inaccuracy of a representation in the Distributing Representation Letter for
purposes of this Section 4.03(b)(iii), the term “Distributing Representative” as
used in the Distributing Representation Letter shall not include any Person treated
as a Controlled Representative hereunder pursuant to clause (iii) of the definition
of Controlled Representative;

            (iv) any breach of any representation or covenant of Distributing set forth in,
or made pursuant to, this Agreement or the Distribution Agreement;

            (v) any omission in the information provided by Distributing to the IRS in the
Initial Ruling Documents; or

            (vi) any failure to execute the Restructuring Transactions and the Distribution
in the manner described in the Initial Ruling.

          (c) Notwithstanding the provisions of Section 4.03(a) and Section 4.03(b), but subject to
Section 4.03(d), Distributing shall be liable for 50 percent, and Controlled and each Controlled
Affiliate shall be jointly and severally liable for 50 percent, of any Distribution Taxes to the
extent such Distribution Taxes are attributable to, caused by or result from:

            (i) any adoption, amendment or change of any law, rule or regulation after the date of this Agreement, or any change in the interpretation or application of any existing law, rule, or regulation as reflected in any judicial decision or any ruling, notice or other administrative determination or announcement by a Taxing Authority after the date of this Agreement; or

            (ii) any breach of a representation that is included or incorporated by reference in each of the Distributing Representation Letter and the Controlled

15

 

     Representation Letter, or that is made by each of Distributing and Controlled
under the terms of this Agreement or the Distribution Agreement.

     (d) In determining the Parties’ liability for Distribution Taxes pursuant to this Section
4.03, the following rules shall apply:

            (i) If Controlled and the Controlled Affiliates are liable for Distribution
Taxes pursuant to Section 4.03(a)(i), Section 4.03(a)(ii) or Section 4.03(a)(v),
Controlled and the Controlled Affiliates shall be exclusively liable for such
Distribution Taxes regardless of whether Distributing could be treated as liable for
all or a portion of those Distribution Taxes pursuant to Section 4.03(b)(iii),
Section 4.03(b)(iv), Section 4.03(b)(v) or Section 4.03(c)(ii); provided, that this
Section 4.03(d)(i) shall not apply to, and Distributing shall be exclusively
responsible for, Distribution Taxes that result from or are attributable to a breach
of the representation set forth in Section 4.01(c).

            (ii) If Distributing is liable for Distribution Taxes pursuant to Section
4.03(b)(i) or Section 4.03(b)(ii), Distributing shall be exclusively liable for such
Distribution Taxes regardless of whether Controlled and the Controlled Affiliates
could be treated as liable for all or a portion of those Distribution Taxes pursuant
to Section 4.03(a)(iii), Section 4.03(a)(iv) or Section 4.03(c)(ii).

            (iii) Distributing shall not be liable under Section 4.03(b)(iii), Section
4.03(b)(iv) or Section 4.03(c)(ii) for Distribution Taxes attributable to a breach
of any representation made “to the best knowledge of Distributing” or with a similar
qualification to the extent that (A) the representation relates to Controlled or any
Controlled Affiliate, or actions, plans or intentions of Controlled, any Controlled
Affiliate or any Controlled Representative, and (B) Controlled has made the same or
a substantially similar representation in this Agreement or the Controlled
Representation Letter without a “to the best knowledge of Controlled” or similar
qualification.

            (iv) Controlled shall not be liable under Section 4.03(a)(iii), Section
4.03(a)(iv) or Section 4.03(c)(ii) for Distribution Taxes attributable to a breach
of a representation made “to the best knowledge of Controlled” or with a similar
qualification to the extent that the representation relates to Distributing or any
Distributing Affiliate, or actions, plans or intentions of Distributing or any
Distributing Affiliate.

            (v) Controlled shall not be liable under Section 4.03(a)(iii) or Section
4.03(c)(ii) for Distribution Taxes attributable to a breach of representation 1 or
representation 3 in the Controlled Representation Letter; provided, that this
Section 4.03(d)(v) shall not affect Controlled’s liability for Distribution Taxes
with respect to a breach of any other representation in the Controlled
Representation Letter or otherwise under this Agreement.

            (vi) Distributing shall not be liable under Section 4.03(b)(iii) or Section
4.03(c)(ii) for Distribution Taxes resulting from or attributable to a breach of
representation 2 in the Distributing Representation Letter unless the breach is of
an underlying representation in the Initial Ruling or the Initial Ruling Documents

16

 

that (A) is also included in the same or substantially similar form on Schedule
A to the Controlled Representation Letter, in which case the Parties’ liabilities
for the resulting Distribution Taxes shall be as described in Section 4.03(c); or
(B) relates solely to Distributing or a Distributing Affiliate (and not to
Controlled or any Controlled Affiliate, or to any actions, plans or intentions of
Controlled or any Controlled Affiliate).

     4.04 Covenants.

          (a) Controlled agrees that, until the day after the second anniversary of the Distribution,
Controlled will not and will cause each of the Controlled Affiliates not to:

            (i) sell, exchange, distribute or otherwise transfer to any entity that does
not file a U.S. federal consolidated income tax return with Controlled any of the
assets of Controlled or any Controlled Affiliate (other than sales or transfers of
assets in the ordinary course of business), or any stock or other equity interest in
any Controlled Affiliate, if such transaction would result in the disposition
(individually or in the aggregate) of assets, stock or other equity interests having
an aggregate fair market value (as measured as of the date of the respective sale,
exchange, distribution or other transfer) of more than 40% of the fair market value
of the net assets of the Controlled Group;

            (ii) liquidate Controlled or merge Controlled or any Controlled Affiliate with
any Person (without regard to which Party is the surviving entity);
provided, that this Section 4.04(a)(ii) shall not apply to (1) a merger of
any Controlled Affiliate into Controlled or another Controlled Affiliate in cases in
which the Controlled Affiliate(s) involved in the merger file a U.S. federal
consolidated income tax return with Controlled, (2) a merger of another Person into
Controlled or any Controlled Affiliate to effect the acquisition of all of the
assets of such other Person if the none of the consideration provided by Controlled
or any Controlled Affiliate is a Controlled Equity Interest, and (3) a merger of a
subsidiary of Controlled with and into another Person to effect the acquisition by
Controlled of all of the stock or other equity interests of such other Person if
none of the consideration provided to owners of stock or other equity interests in
such other Person in connection with the merger is a Controlled Equity Interest;

            (iii) discontinue the active conduct of the Historic Business or sell,
exchange, or transfer the Historic Business or the assets used therein to any
Person, other than (A) transfers of assets in the ordinary course of the Historic
Business and (B) transfers to Bay Valley;

            (iv) redeem, purchase or otherwise acquire any of Controlled’s outstanding
stock other than through stock purchases meeting the requirements of section
4.05(1)(b) of Rev. Proc. 96-30 (as in effect prior to its modification by Rev. Proc.
2003-48) (and as may be modified or amended from time to time);

            (v) issue any stock (including, without limitation, restricted stock) or other
equity interests (including, without limitation, stock options) in Controlled,
except (A) as described in the Initial Ruling and (B) for issuances of stock

17

 

      meeting the requirements of Safe Harbor VIII as set forth in Treasury
Regulations section 1.355-7(d)(8);

            (vi) enter into any agreement for, facilitate or otherwise participate in the
sale or other disposition by any Person other than Controlled of Controlled stock or
any other equity interest in Controlled;

            (vii) take or fail to take any action inconsistent with the information,
representations or covenants included in the Rulings or the Ruling Documents or the
representations made by Controlled in the Controlled Representation Letter;

            (viii) enter into, or permit any of their directors, officers, controlling
shareholders (within the meaning of section 1.355-7(h)(3) of the Treasury
Regulations) or any Person with the implicit or explicit permission (within the
meaning of section 1.355-7 of the Treasury Regulations) of any of the foregoing to
enter into, any agreement, understanding, arrangement or negotiations concerning any
transaction involving any acquisition of the stock of Controlled or any Controlled
Affiliate, or any non-ordinary course acquisition of the assets of Controlled or any
Controlled Affiliate, in each case, by any Person listed on Schedule 4.04(a)(viii)
or any Person bearing a relationship to a Person so listed that could cause such
transaction to be treated as a “similar acquisition” within the meaning of section
1.355-7(h)(12) of the Treasury Regulations; or

            (ix) cause or permit Bay Valley to be treated as other than an entity that is
wholly-owned by Controlled and disregarded as an entity separate from Controlled for
federal tax purposes.

For purposes of Section 4.04(a)(i) and 4.04(a)(ii)(2), an entity that is and will remain
wholly-owned (for U.S. federal income tax purposes) by Controlled or a Controlled Affiliate that
files a U.S. federal consolidated income tax return with Controlled, and disregarded for U.S.
federal income tax purposes as an entity separate from Controlled or such a Controlled Affiliate,
will be treated as filing a U.S. federal consolidated income tax return with Controlled.

     (b) Notwithstanding Section 4.04(a), Controlled may take an action described in Section
4.04(a)(ii), (iv), (v) or (vi) if all of the following conditions are satisfied:

            (i) Following the proposed action, one or more Persons will not have acquired
and will not have the right to acquire, directly or indirectly, more than 40 percent
(by vote or value) of the outstanding stock of Controlled (determined immediately
following such action) taking into account all issuances, redemptions or other
acquisitions of stock of Controlled and any asset acquisition treated as an
acquisition of stock of Controlled under section 355(e)(3)(B) (and any agreements
with respect to any such issuances, redemptions or acquisitions), and assuming the
exercise or conversion of all options, warrants or similar exercisable or
convertible securities and the closing of all relevant agreements, from the date two
years prior to the Distribution to the date immediately following the proposed
action and any other transaction which is part of a plan or series of related
transactions that includes the Distribution within the meaning of section 355(e) of
the Code;

18

 

            (ii) If the proposed action is a merger involving Controlled, Controlled will
be the surviving entity; and

            (iii) At least seven (7) days prior to entering into any agreement
contemplating an action that is intended to qualify under this Section 4.04(b),
Controlled provides to Distributing a description of the relevant facts and a
certification signed by an authorized officer of Controlled attesting that, after an
investigation of the facts and receiving advice concerning the applicable law,
Controlled finds and represents to Distributing that the requirements of clauses (i)
and (ii) are satisfied and will be satisfied as of the time the proposed action
occurs.

     4.05 Exceptions to Covenants.

          (a) Controlled and the Controlled Affiliates may take actions inconsistent with the covenants
contained in Section 4.04(a) (and not permitted under Section 4.04(b)) (“Restricted Actions”) if
prior to taking such actions:

            (i) Distributing consents in writing to the Restricted Actions, such consent to
be determined by Distributing in its sole discretion taking into account solely the
preservation of the tax-free status of the Distribution and the tax treatment of the
Restructuring Transactions;

            (ii) Distributing, at the request of Controlled, obtains a Supplemental Ruling
from the IRS in form and substance reasonably satisfactory to Distributing that the
Restricted Actions will not result in the Distribution being taxable to Distributing
or Distributing’s shareholders and will not adversely affect the Tax treatment of
the Restructuring Transactions; provided, that Distributing shall not be obligated
to request such a ruling if it determines in good faith that such request could have
an adverse effect on Distributing or any Distributing Affiliate or Distributing’s
shareholders; or

            (iii) Controlled has delivered to Distributing an Unqualified Opinion in form
and substance reasonably satisfactory to Distributing from counsel selected by
Controlled and reasonably acceptable to Distributing that the Restricted Actions
will not result in the Distribution being taxable to Distributing or Distributing’s
shareholders and will not adversely affect the Tax treatment of the Restructuring
Transactions.

          (b) Controlled and the Controlled Affiliates will be jointly and severally liable for, and
shall indemnify and hold harmless Distributing and each of the Distributing Affiliates from and
against, any Taxes resulting from or attributable to any Restricted Action (even if such Restricted
Action is permitted pursuant to Section 4.04(b) or this Section 4.05); provided, that
notwithstanding Section 4.03(a)(v) and this Section 4.05(b), neither Controlled nor any Controlled
Affiliate shall be liable for Taxes resulting from a Restricted Action to the extent that such
Taxes result from a breach of any representation, warranty or covenant made by Distributing or any
Distributing Affiliate as part of obtaining a Supplemental Ruling or an Unqualified Opinion.

19

 

     4.06 Notice of Specified Transactions. Not less than seven (7) business days prior to
entering into any oral or written contract or agreement, and not more than five (5) days after it
first becomes aware of any negotiations, plans or intention (regardless of whether it is a Party to
such negotiations, plans or intentions), regarding any of the transactions described in Section
4.04(a) of this Agreement, Controlled shall provide written notice to Distributing of its intent to
engage in such transaction or of the negotiations, plans or intentions of which it becomes aware,
as the case may be.

     4.07 Private Letter Rulings.

          (a) Distributing represents that it has provided Controlled with accurate and complete copies
of the Initial Ruling and all Initial Ruling Documents submitted on or prior to the date hereof.

          (b) If Controlled requests that Distributing seek a Supplemental Ruling under Section
4.05(a)(ii) or otherwise, Distributing shall cooperate with Controlled to seek to obtain, in a
timely manner, such a Supplemental Ruling (including by making representations reasonably requested
by Controlled or the relevant Taxing Authority regarding Distributing and Distributing Affiliates,
if such representations are true, correct and complete); provided, that Distributing shall not be
obligated to request such a ruling if it determines in good faith that such request could have an
adverse effect on Distributing or any Distributing Affiliate or Distributing’s shareholders. If
Controlled requests that Distributing seek a Supplemental Ruling under Section 4.05(a)(ii) or
otherwise, Controlled shall reimburse Distributing for all reasonable out-of-pocket costs and
expenses incurred by Distributing or any Distributing Affiliate in connection with seeking and/or
obtaining a Supplemental Ruling.

          (c) Distributing shall have the right to seek a Supplemental Ruling in its sole and absolute
discretion. Controlled and the other Controlled Affiliates shall cooperate with Distributing and
take any and all actions reasonably requested by Distributing in connection with seeking and
obtaining such a Supplemental Ruling (including making representations reasonably requested by
Distributing or the relevant Taxing Authority regarding Controlled and the Controlled Affiliates,
if such representations are true, correct and complete); provided, that if Distributing seeks a
Supplemental Ruling that was not requested by Controlled (whether pursuant to Section 4.05(a)(ii)
or otherwise), Distributing shall reimburse Controlled for all reasonable out-of-pocket costs and
expenses that Controlled or any Controlled Affiliate incurs in connection with seeking and/or
obtaining such Supplemental Ruling.

          (d) If Distributing requests a Supplemental Ruling or other guidance after the date of this
Agreement, (1) Distributing shall keep Controlled informed in a timely manner of all material
actions taken or proposed to be taken by Distributing in connection therewith; and (2) Distributing
shall (A) reasonably in advance of the submission of any Supplemental Ruling Documents to the
Taxing Authority provide Controlled with a draft copy thereof, (B) consult in good faith with and
reasonably consider Controlled’s comments on such draft copy, and (C) provide Controlled with an
accurate and complete copy of the Supplemental Ruling and Supplemental Ruling Documents.

20

 

          (e) In no event shall Distributing be required to file any Supplemental Ruling Documents
unless Controlled represents in writing that (1) it has read the Supplemental Ruling Documents and
(2) all information, representations and covenants, if any, relating to Controlled (or any
Controlled Affiliate) contained in the Supplemental Ruling Documents are true, correct and
complete. With respect to any Supplemental Ruling Documents to be filed with a Taxing Authority by
Distributing after the date of this Agreement that include representations, covenants or
information regarding Controlled and/or any Controlled Affiliate, Controlled shall as promptly as
practicable, and in any event within five (5) business days of receipt of a draft of such
Supplemental Ruling Documents from Distributing, provide Distributing written notice which shall
either (i) state that Controlled agrees that the representations, covenants and information
regarding Controlled and the Controlled Affiliates contained in such Supplemental Ruling Documents
are true, correct and complete; (ii) state that certain representations, covenants or information
regarding Controlled and the Controlled Affiliates contained in such Supplemental Ruling Documents
are inaccurate and provide proposed revisions and/or corrected information that, if incorporated by
Distributing in the Supplemental Ruling Documents in the manner suggested by Controlled will cause
such representations, covenants or information to be true, correct and complete, and Controlled
will be deemed to have agreed to such representations, covenants or information as so revised; or
(iii) advise Distributing that, because of the complexity of the covenants, representations or
information regarding Controlled and the Controlled Affiliates, or the unavailability to Controlled
of certain information, Controlled in good faith reasonably requires an additional number of
business days to respond and that Controlled will respond in accordance with either clause (i) or
(ii) above within such additional business days. Notwithstanding the immediately preceding clause
(iii), if Distributing notifies Controlled that Distributing would like to provide the Supplemental
Ruling Documents to the IRS or other Taxing Authority more quickly than the time allotted in clause
(iii), then Controlled will use best efforts to perform actions to satisfy Distributing’s request
to expedite its response.

          (f) Neither Controlled nor any Controlled Affiliate shall seek any guidance (whether written
or oral) from the IRS or any other Taxing Authority concerning the Distribution except pursuant to
the provisions of this Agreement regarding Supplemental Rulings.

          (g) To the extent that Controlled elects to obtain an Unqualified Tax Opinion for purposes of
Section 4.05(a)(iii) regarding Restricted Actions, Distributing shall cooperate in good faith with
Controlled’s efforts to timely obtain such an opinion, including providing to Controlled any
information in Distributing or Distributing Affiliates’ control that is reasonably necessary to
issue such opinion and executing representation letters as to matters relating to Distributing and
the Distributing Affiliates if (i) such representation letters are in form and substance reasonably
acceptable to Distributing, and (ii) Distributing agrees that the information and representations
contained therein are true, correct and complete. Controlled shall reimburse Distributing for all
reasonable out-of-pocket costs and expenses incurred by Distributing or any Distributing Affiliate
in connection with an Unqualified Opinion sought or obtained by Controlled, including out-of-pocket
costs and expenses incurred by Distributing in connection with its review of the opinion and any
representations proposed to be made by Distributing.

          (h) To the extent that a Supplemental Ruling or Unqualified Tax Opinion is obtained in
accordance with this Section 4, Controlled and each Controlled Affiliate and Distributing shall not
take or fail to take (and Distributing shall not allow any Distributing

21

 

Affiliate to take or fail to take) any action (including in each case any position on any Tax
Return) that is inconsistent with the Supplemental Ruling or the Unqualified Tax Opinion or any
information, representation, or covenant provided by such Party in connection with the Supplemental
Ruling Documents or in connection with obtaining the Unqualified Tax Opinion, in each case, unless
otherwise required by a Final Determination.

Section 5. Stock Options. 

     5.01 Distributing shall be entitled to claim on its Tax Returns any Tax deduction attributable
to the exercise of an option to purchase Distributing stock, and neither Controlled nor any
Controlled Affiliate shall attempt to claim any such Tax deduction. Distributing shall withhold
applicable Taxes and satisfy applicable Tax reporting requirements with respect to the exercise of
options to purchase Distributing stock.

     5.02 Controlled shall be entitled to claim on its Tax Returns any Tax deduction attributable
to the exercise of an option to purchase Controlled stock, and neither Distributing nor any
Distributing Affiliate shall attempt to claim any such Tax deduction. Controlled shall withhold
applicable Taxes and satisfy applicable Tax reporting requirements with respect to the exercise of
options to purchase Controlled stock.

     5.03 To the extent that any Tax deduction claimed by Distributing attributable to the exercise
of any option to purchase Distributing stock is disallowed by any Taxing Authority, and Controlled
or any Controlled Affiliate is as a result entitled to such Tax deduction, Distributing shall
notify Controlled of the receipt of such determination, promptly after the receipt thereof.
Controlled shall pay to Distributing the lesser of the amount of the Tax Benefit realized by
Controlled or any Controlled Affiliate attributable to the Tax deduction and the amount of
Distributing’s corresponding Tax Detriment from the denial of such Tax deduction. To the extent
that any Tax deduction claimed by Controlled attributable to the exercise of any option to purchase
Controlled stock is disallowed by any Taxing Authority, and Distributing or any Distributing
Affiliate is as a result entitled to such Tax deduction, Controlled shall notify Distributing of
the receipt of such determination, promptly after the receipt thereof, and Distributing shall pay
to Controlled the lesser of the amount of Tax Benefit realized by Distributing or any Distributing
Affiliate attributable to the Tax deduction and the amount of Controlled’s corresponding Tax
Detriment from the denial of such Tax deduction.

Section 6. Successor Employer.

     6.01 Employee Wages. Controlled shall assume the Form W-2 and Form W-3 reporting
obligations (including the filing of all forms necessary to comply with magnetic media reporting
requirements) of Distributing with respect to any employee of the Transferred Businesses that
Controlled employs during the calendar year which includes the Distribution Date consistent with
the procedures set forth in section 5 of Rev. Proc. 2004-53, 2004-34 I.R.B. 320.

Section 7. Indemnification

     7.01 Indemnification by Controlled. Controlled and each Controlled Affiliate shall
jointly and severally indemnify, defend and hold harmless Distributing, each Distributing

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Affiliate, and each of their directors, officers employees, and agents, and each of the heirs,
executors, successors and assigns of any of the foregoing (collectively, the “Distributing
Indemnified Parties”), from and against any Taxes for which Controlled or any Controlled Affiliate
is liable under this Agreement (“Controlled Taxes”) and any and all Losses and Expenses incurred or
suffered by one or more of the Distributing Indemnified Parties in connection with, relating to,
arising out of or due to, directly or indirectly:

          (a) any Controlled Taxes or any Tax Proceeding relating thereto;

          (b) any inaccuracy or breach of any representation or covenant of Controlled and/or any
Controlled Affiliate set forth in this Agreement or in any document provided pursuant to the terms
hereof; provided, that neither Controlled nor any Controlled Affiliate shall have any liability
pursuant to this Section 7.01(b) for or with respect to any Distribution Taxes (or any Losses or
Expenses related thereto) if neither Controlled nor any Controlled Affiliate is liable for such
Distribution Taxes under Section 4; or

          (c) Controlled or any Controlled Affiliate supplying Distributing or any Distributing
Affiliate with inaccurate or incomplete information in connection with the preparation of any Tax
Return, any request for a Supplemental Ruling, or any Tax Proceeding.

     7.02 Indemnification by Distributing. Distributing shall indemnify, defend and hold
harmless Controlled, each Controlled Affiliate, and each of their directors, officers employees,
and agents, and each of the heirs, executors, successors and assigns of any of the foregoing
(collectively, the “Controlled Indemnified Parties”), from and against any Taxes for which
Distributing is liable under this Agreement (“Distributing Taxes”) and any and all Losses and
Expenses incurred or suffered by one or more of the Controlled Indemnified Parties in connection
with, relating to, arising out of or due to, directly or indirectly:

          (a) any Distributing Taxes or any Tax Proceeding relating thereto;

          (b) any inaccuracy or breach of any representation or covenant of Distributing set forth in
this Agreement or in any document provided pursuant to the terms hereof; provided, that
Distributing shall not have any liability pursuant to this Section 7.02(b) for or with respect to
any Distribution Taxes (or any Losses or Expenses related thereto) if Distributing is not liable
for such Distribution Taxes under Section 4;or

          (c) Distributing supplying Controlled with inaccurate or incomplete information in connection
with the preparation of any Tax Return, any request for a Supplemental Ruling, or any Tax
Proceeding.

     7.03 No Indemnification for Tax Items. Nothing in this Agreement shall be construed
as a guarantee of the existence or amount of any loss, credit, carryforward, basis or other Tax
Item or Tax Asset, whether past, present or future, of Distributing, any Distributing Affiliate,
Controlled or any Controlled Affiliate. In addition, for the avoidance of doubt, nothing in this
Agreement shall be construed to require compensation by either Party hereto in respect of any
deferred tax assets or liabilities.

23

 

Section 8. Payments.

     8.01 Payments In Connection With Tax Return Filings.

          (a) If a Tax Return is filed by Distributing after the Distribution Date pursuant to Section
2.01 and Controlled or any Controlled Affiliate is liable under this Agreement for all or any
portion of the Taxes reported on such Tax Return, Distributing shall provide Controlled with a
written calculation in reasonable detail setting forth the amount of the Taxes shown as due on such
Tax Return for which Controlled and/or the Controlled Affiliate is liable. Controlled shall have
fifteen (15) days to object to the written calculation provided by Distributing. If by the end of
the fifteen (15) day period Controlled has either agreed or failed to object to Distributing’s
calculation, the calculation shall be deemed final and Controlled shall pay to Distributing the
amount set forth thereon within thirty (30) days of the date on which Distributing provided the
calculation to Controlled. If Controlled notifies Distributing within the fifteen (15) day period
that it disputes Distributing’s calculation, Controlled shall nevertheless pay to Distributing any
amount not in dispute within thirty (30) days of the date on which Distributing provided the
calculation to Controlled and the Parties shall resolve the dispute as to any remaining amounts
pursuant to Section 10.03

          (b) If a Tax Return is filed by Controlled after the Distribution Date pursuant to Section
2.02(a) and Distributing is liable under this Agreement for all or any portion of the Taxes
reported on such Tax Return, Controlled shall provide Distributing with a written calculation in
reasonable detail setting forth the amount of the Taxes shown as due on such Tax Return for which
Distributing is liable. Distributing shall have fifteen (15) days to object to the written
calculation provided by Controlled. If by the end of the fifteen (15) day period, Distributing has
either agreed or failed to object to Controlled’s calculation, the calculation shall be deemed
final and Distributing shall pay to Controlled the amount set forth thereon within thirty (30) days
of the date on which Controlled provided the calculation to Distributing. If Distributing notifies
Controlled within the fifteen (15) day period that it disputes Controlled’s calculation,
Distributing shall nevertheless pay to Controlled any amount not in dispute within thirty (30) days
of the date on which Controlled provided the calculation to Distributing and the Parties shall
resolve the dispute as to any remaining amounts pursuant to Section 10.03.

     8.02 Redetermination Amounts. In the event of a redetermination or adjustment of the
amount of any Taxes reported on any Tax Return as a result of a refund of Taxes paid, the filing of
an amended Tax Return, a Final Determination, or any settlement or compromise with any Taxing
Authority, the Party responsible for preparing and filing the Tax Return under Section 2 (the
“Filing Party”) shall, if the redetermination or adjustment results in an increase in the amount of
Taxes for which another Party is liable hereunder, provide such other Party a written statement
setting forth in reasonable detail the effect of the redetermination or adjustment on the amount of
the Taxes for which such other Party is liable under this Agreement. The other Party shall have
fifteen (15) days to object to such written statement. If the other Party either agrees or fails
to object to the written statement within the fifteen (15) day period, the written statement shall
be deemed final and the other Party shall pay to the Filing Party the amount set forth thereon not
later than thirty (30) days after the written statement was provided. If the other Party notifies
the Filing Party within the fifteen (15) day period that it disputes the written statement, the
other Party shall nevertheless pay to the Filing Party any amount not in dispute within thirty

24

 

(30) days of the date on which the statement was initially provided and the Parties shall
resolve the dispute as to any remaining amounts pursuant to Section 10.03.

     8.03 Payments of Refunds and Credits. If one Party receives a refund (whether by
payment or credit) of any Tax to which the other Party is entitled pursuant to Section 3 of this
Agreement, the Party receiving such refund shall pay to the other Party the amount of such refund
within thirty (30) days of receipt of such refund and the after-tax amount of any interest received
from the applicable Taxing Authority.

     8.04 Payments Under This Agreement. In the event that one Party (the “Owing Party”)
is required to make a payment to another Party (the “Owed Party”) pursuant to this Agreement, then
such payments shall be made according to this Section 8.04.

          (a) In General. All payments shall be made to the Owed Party or to the appropriate
Taxing Authority as specified by the Owed Party within the time prescribed for payment in this
Agreement, or if no period is prescribed, within thirty (30) days after delivery of written notice
of payment owing together with a computation of the amounts due.

          (b) Treatment of Payments. Unless otherwise required by any Final Determination, the
Parties agree that any payments made by one Party to another Party (other than payments of interest
pursuant to Section 8.04(e) of this Agreement and payments of After-Tax Amounts pursuant to Section
8.04(d) of this Agreement) pursuant to this Agreement shall to the extent permissible under
applicable law be treated for all Tax and financial accounting purposes as nontaxable payments made
immediately prior to the Distribution and, accordingly, as not includible in the taxable income of
the recipient or as deductible by the payor.

          (c) Prompt Performance. All actions required to be taken (including payments) by any
Party under this Agreement shall be performed within the time prescribed for performance in this
Agreement, or if no period is prescribed, such actions shall be performed promptly.

          (d) After-Tax Amounts. If pursuant to a Final Determination it is determined that the
receipt or accrual of any payment made under this Agreement (other than payments of interest
pursuant to Section 8.04(e) of this Agreement) is subject to any Tax, the Party making such payment
shall be liable for (a) the After-Tax Amount with respect to such payment and (b) interest at the
rate described in Section 8.04(e) of this Agreement on the amount of such Tax from the date such
Tax accrues through the date of payment of such After-Tax Amount. A Party making a demand for a
payment pursuant to this Agreement and for a payment of an After-Tax Amount with respect to such
payment shall separately specify and compute such After-Tax Amount. However, a Party may choose not
to specify an After-Tax Amount in a demand for payment pursuant to this Agreement without thereby
being deemed to have waived its right subsequently to demand an After-Tax Amount with respect to
such payment.

          (e) Interest. Payments pursuant to this Agreement that are not made within the period
prescribed in this Agreement (the “Payment Period”) shall 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 prime rate as published in The

25

 

Wall Street Journal on the last day of such Payment Period, plus two percent (2%). Such
interest will be payable at the same time as the payment to which it relates and shall be
calculated on the basis of a year of 365 days and the actual number of days for which it is due.

Section 9. Tax Proceedings.

     9.01 Notice. Within twenty (20) days after a Party becomes aware of the existence of
a Tax Proceeding that may give rise to an indemnification obligation of another Party under this
Agreement, such Party shall give notice to the other Party of such issue (such notice shall contain
factual information, to the extent known, describing any asserted Tax liability in reasonable
detail), and shall promptly forward to the other Party copies of all notices and material
communications with any Taxing Authority relating to such issue. Notwithstanding any provision of
this Agreement to the contrary, if a Party to this Agreement fails to provide the other Party
notice as required by this Section 9.01, and the failure results in a detriment to the other Party,
then any amount which the other Party is otherwise required to pay pursuant to this Agreement shall
be reduced by the amount of such detriment.

     9.02 In General. Except as otherwise provided in Section 9.03 or 9.04, the Filing
Party with respect to a Tax Return shall have the exclusive right to control, contest, and
represent the interests of Distributing, any Distributing Affiliate, Controlled, and any Controlled
Affiliate in any Tax Proceeding relating to such Tax Return and to resolve, settle or agree to any
deficiency, claim or adjustment proposed, asserted or assessed in connection with or as a result of
any such Tax Proceeding. The Filing Party’s rights shall extend to any matter pertaining to the
management and control of the Tax Proceeding, including execution of waivers, choice of forum,
scheduling of conferences, the resolution of any Tax Item, and the determination of whether to pay
any disputed Taxes and sue for a refund in the forum of its choice. The non-Filing Party shall
assist and cooperate with the Filing Party during the course of any such Tax Proceeding. The
Filing Party shall use reasonable efforts to provide the non-Filing Party notice of and consult
with the non-Filing Party regarding the conduct of any such Tax Proceeding to the extent that such
Tax Proceeding relates to any Taxes for which the non-Filing Party may have indemnification
obligations under this Agreement. The Filing Party shall not settle any Tax Proceeding it controls
in a manner that would affect the indemnification obligations of the non-Filing Party hereunder
without obtaining the non-Filing Party’s consent, which consent shall not be unreasonably withheld.

     9.03 Sole Responsibility Items. Except as otherwise provided in Section 9.04, the
non-Filing Party shall have the exclusive right, at its expense, to control, contest, and represent
the interests of Distributing, any Distributing Affiliate, Controlled, and any Controlled Affiliate
in any Tax Proceeding relating exclusively to a Sole Responsibility Item if the non-Filing Party
acknowledges in writing that it has sole liability for any Taxes that might arise from such Tax
Proceeding and the resolution of such Tax Proceeding could not reasonably be expected to adversely
affect the Filing Party. If the non-Filing Party assumes control of a Tax Proceeding pursuant to
the preceding sentence, the Filing Party shall assist and cooperate with the non-Filing Party
during the course of any such Tax Proceeding. The non-Filing Party shall use reasonable efforts to
provide the Filing Party notice of and consult with the Filing Party regarding the conduct of any
such Tax Proceeding and shall not settle any such Tax Proceeding without the Filing Party’s
consent, which consent shall not be unreasonably withheld.

26

 

     9.04 Control of Distribution Tax Proceedings. Distributing shall have the exclusive
right, in its sole discretion, to control, contest, and represent the interests of Distributing,
any Distributing Affiliate, Controlled, and any Controlled Affiliate in any Tax Proceedings
relating to Distribution Taxes and to resolve, settle or agree to any deficiency, claim or
adjustment proposed, asserted or assessed in connection with or as a result of any such Tax
Proceeding; provided, that (i) Distributing shall not settle any such Tax Proceeding with respect
to any material Distribution Taxes for which Controlled or any Controlled Affiliate would
reasonably be expected to be liable hereunder without the prior consent of Controlled, which
consent shall not be unreasonably withheld or delayed, and (ii) to the extent that an issue is
raised in the Tax Proceeding with respect to the Distribution that if resolved against the taxpayer
could reasonably be expected to result in Controlled having any liability for any Distribution
Taxes hereunder, Distributing shall (A) provide Controlled with a reasonable opportunity to
participate in such Tax Proceeding at Controlled’s sole cost and expense; (B) take reasonable steps
to ensure Controlled is informed of any developments in the Tax Proceeding; and (C) provide
Controlled with copies of any written material prior to submission to the Taxing Authority
regarding the Distribution. Distributing’s rights shall extend to any matter pertaining to the
management and control of such Tax Proceeding, including execution of waivers, choice of forum, and
scheduling of conferences. Controlled may assume control of any Tax Proceeding relating to
Distribution Taxes if it acknowledges in writing that it has sole liability under this Agreement
for any Distribution Taxes that might arise in such Tax Proceeding and can demonstrate to the
satisfaction of Distributing that it can satisfy its liability for any such Distribution Taxes;
provided, that Controlled shall not have the right to assume control of any Tax Proceeding relating
to Distribution Taxes if Distributing reasonably determines that the outcome of such Tax Proceeding
could adversely affect Distributing other than by resulting in a liability for Distribution Taxes;
and provided further, that (i) Controlled shall not settle any such Tax Proceeding without the
prior consent of Distributing, which consent shall not be unreasonably withheld or delayed, if the
proposed settlement would reasonably be expected to adversely affect Taxes of Distributing or any
Distributing Affiliate for which Controlled would not be fully responsible hereunder, and (ii)
Controlled shall (A) provide Distributing with a reasonable opportunity to participate in such Tax
Proceeding at Distributing’s sole cost and expense; (B) take reasonable steps to ensure
Distributing is informed of any developments in the Tax Proceeding; and (C) provide Distributing
with copies of any written material prior to submission to the Taxing Authority regarding the
Distribution.

Section 10. Miscellaneous Provisions.

     10.01 Effectiveness. This Agreement shall become effective upon execution by the
Parties hereto.

     10.02 Cooperation and Exchange of Information.

          (a) Cooperation. Controlled and Distributing shall each cooperate fully (and each
shall cause its respective affiliates to cooperate fully) with all reasonable requests from another
Party for information and materials not otherwise available to the requesting Party in connection
with the preparation and filing of Tax Returns, claims for refund, and Tax Proceedings concerning
issues or other matters covered by this Agreement or in connection with

27

 

the determination of a liability for Taxes or a right to a refund of Taxes. Such cooperation
shall include:

            (i) the retention until the expiration of the applicable statute of
limitations, and the provision upon request, of copies of all Tax Returns, books,
records (including information regarding ownership and Tax basis of property),
documentation and other information relating to the Tax Returns, including
accompanying schedules, related work papers, and documents relating to rulings or
other determinations by Taxing Authorities;

            (ii) the execution of any document that may be necessary or reasonably helpful
in connection with any Tax Proceeding, or the filing of a Tax Return or refund claim
by a member of the Distributing Group or the Controlled Group, including
certification, to the best of a Party’s knowledge, of the accuracy and completeness
of the information it has supplied;

            (iii) the filing of any Tax Return in accordance with the terms of this
Agreement; and

            (iv) the use of the Party’s reasonable best efforts to obtain any documentation
that may be necessary or reasonably helpful in connection with any of the foregoing.

Each Party shall make its employees and facilities available on a reasonable and mutually
convenient basis in connection with the foregoing matters.

          (b) Retention of Records. Any Party that is in possession of documentation of
Distributing (or any Distributing Affiliate) or Controlled (or any Controlled Affiliate) relating
to the Transferred Businesses, including without limitation, books, records, Tax Returns and all
supporting schedules and information relating thereto (the “Transferred Business Records”) shall
retain such Transferred Business Records for a period of five (5) years following the Distribution
Date or, if later, the expiration of the relevant statute of limitations. Thereafter, any Party
wishing to dispose of Transferred Business Records in its possession shall provide written notice
to the other Party describing the documentation proposed to be destroyed or disposed of sixty (60)
business days prior to taking such action. The other Party may arrange to take delivery of any or
all of the documentation described in the notice at its expense during the succeeding sixty (60)
day period. Any such documentation that the other Party does not arrange to take delivery of
during the sixty (60) day period may be destroyed or disposed of.

     10.03 Dispute Resolution. In the event that Distributing and Controlled disagree as
to the amount or calculation of any payment to be made under this Agreement, or the interpretation
or application of any provision under this Agreement, the Parties shall attempt in good faith to
resolve such dispute. If such dispute is not resolved within thirty (30) days following the
commencement of the dispute, Distributing and Controlled shall jointly retain a nationally
recognized law or accounting firm, which firm is independent of both Parties, to resolve the
dispute (the “Independent Firm”). If Distributing and Controlled are unable to agree on an
Independent Firm, each of Distributing and Controlled shall select an independent, nationally
recognized law or accounting firm (the “Deciding Firms”), which Deciding Firms together shall
select the Independent Firm. If the Deciding Firms are unable to agree on an Independent Firm, the
Independent Firm shall be selected by lot from a list prepared by the Deciding Firms. The

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Independent Firm shall act as an arbitrator to resolve all points of disagreement and its
decision shall be final and binding upon all Parties involved. Following the decision of the
Independent Firm, Distributing and Controlled shall each take or cause to be taken any action
necessary to implement the decision of the Independent Firm. The fees and expenses relating to the
Independent Firm shall be borne equally by Distributing and Controlled, except that if the
Independent Firm determines that the position advanced by either Party is frivolous, has not been
asserted in good faith or is a position for which there is not substantial authority, 100% of the
fees and expenses of the Independent Firm shall be borne by such Party. Notwithstanding anything in
this Agreement to the contrary, the dispute resolution provisions set forth in this Section 10.03
shall not be applicable to any disagreement between the Parties relating to Distribution Taxes and
any such dispute shall be settled in a court of law or as otherwise agreed to by the Parties.

     10.04 Notices. All notices and other communications required or permitted to be given
hereunder shall be in writing and shall be deemed given upon (a) a transmitter’s confirmation of a
receipt of a facsimile transmission (but only if followed by confirmed delivery of a standard
overnight courier the following business day or if delivered by hand the following business day),
(b) confirmed delivery of a standard overnight courier or when delivered by hand or (c) the
expiration of three business days after the date mailed by certified or registered mail (return
receipt requested), postage prepaid, to the Parties at the following addresses (or at such other
addresses for a Party as shall be specified by like notice):

     If to Distributing, to the General Counsel of Distributing, with a copy to the Director of
Taxes of Distributing, at:

Dean Foods Company

2515 McKinney Avenue

Suite 1200

Dallas, TX 75201

Telephone: (214) 303-3413

Fax: (214) 303-3853

     with a copy (which shall not constitute effective notice) to:

Wilmer Cutler Pickering Hale and Dorr LLP

2445 M Street, N.W.

Washington, DC 20037

Attn: Erika L. Robinson

Telephone: 202-663-6000

Fax: 202-663-6363

     If to Controlled or any Controlled Affiliate, to the General Counsel of Controlled, at:

TreeHouse Foods, Inc.

857-897 School Place

P.O. Box 19057

Green Bay, Wisconsin 54307

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Telephone: (920)-497-7131

Fax: (920) 497-4604

     with a copy (which shall not constitute effective notice) to:

Winston & Strawn LLP

35 W. Wacker Drive

Chicago, IL 60601

Attn: Bruce A. Toth and Thomas P. Fitzgerald

Telephone: (312)-558-5600

Fax: (312)-558-5700

Either Party may, by written notice to the other Parties, change the address or the Party to which
any notice, request, instruction or other documents is to be delivered.

     10.05 Changes in Law.

          (a) Any reference to a provision of the Code or a law of another jurisdiction shall include a
reference to any applicable successor provision or law.

          (b) If, due to any change in applicable law or regulations or their interpretation by any
court of law or other governing body having jurisdiction subsequent to the date of this Agreement,
performance of any provision of this Agreement or any transaction contemplated thereby shall become
impracticable or impossible, the Parties hereto shall use their commercially reasonable efforts to
find and employ an alternative means to achieve the same or substantially the same result as that
contemplated by such provision.

     10.06 Confidentiality. Each Party shall hold and cause its directors, officers,
employees, advisors and consultants to hold in strict confidence, unless compelled to disclose by
judicial or administrative process or, in the opinion of its counsel, by other requirements of law,
all information (other than any such information relating solely to the business or affairs of such
Party) concerning the other Parties hereto furnished it by such other Party or its representatives
pursuant to this Agreement (except to the extent that such information can be shown to have been
(1) in the public domain through no fault of such Party or (2) later lawfully acquired from other
sources not under a duty of confidentiality by the Party to which it was furnished), and each Party
shall not release or disclose such information to any other person, except its directors, officers,
employees, auditors, attorneys, financial advisors, bankers and other consultants who shall be
advised of and agree to be bound by the provisions of this Section 10.06. Each Party shall be
deemed to have satisfied its obligation to hold confidential information concerning or supplied by
the other Party if it exercises the same care as it takes to preserve confidentiality for its own
similar information.

     10.07 Successors. This Agreement shall be binding on and inure to the benefit and
detriment of any successor, by merger, acquisition of assets or otherwise, to any of the Parties
hereto, to the same extent as if such successor had been an original Party.

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     10.08 Affiliates. Distributing shall cause to be performed, and hereby guarantees the
performance of, all actions, agreements and obligations set forth herein to be performed by any
Distributing Affiliate, and Controlled 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 Affiliate.

     10.09 Authorization, Etc. Each of the Parties hereto hereby represents and warrants
that it has the power and authority to execute, deliver and perform this Agreement, that this
Agreement has been duly authorized by all necessary corporate action on the part of such Party,
that this Agreement constitutes a legal, valid and binding obligation of each such Party and that
the execution, delivery and performance of this Agreement by such Party does not contravene or
conflict with any provision of law or of its charter or bylaws or any agreement, instrument or
order binding on such Party.

     10.10 Entire Agreement. This Agreement contains the entire agreement among the
Parties hereto with respect to the subject matter hereof and supersedes any prior Tax sharing
agreements between Distributing (or any Distributing Affiliate) and Controlled (or any Controlled
Affiliate) and such prior Tax sharing agreements shall have no further force and effect. If, and
to the extent, the provisions of this Agreement conflict with the Distribution Agreement or any
other agreement entered into in connection with the Distribution, the provisions of this Agreement
shall control.

     10.11 Applicable Law; Jurisdiction.

          (a) This agreement shall be governed by, and construed in accordance with, the domestic laws
of the State of Delaware, without giving effect to any choice of law or conflict of law provision
or rule (whether of the State of Delaware or any other jurisdiction) that would cause the
application of the laws of any jurisdiction other than the State of Delaware.

          (b) EACH OF THE PARTIES TO THIS AGREEMENT HEREBY IRREVOCABLY AND UNCONDITIONALLY (i) AGREES TO
BE SUBJECT TO, AND HEREBY CONSENTS AND SUBMITS TO, THE JURISDICTION OF THE COURTS OF THE STATE OF
DELAWARE AND OF THE FEDERAL COURTS SITTING IN THE STATE OF DELAWARE, (ii) TO THE EXTENT SUCH PARTY
IS NOT OTHERWISE SUBJECT TO SERVICE OF PROCESS IN THE STATE OF DELAWARE, HEREBY APPOINTS THE
CORPORATION TRUST COMPANY, AS SUCH PARTY’S AGENT IN THE STATE OF DELAWARE FOR ACCEPTANCE OF LEGAL
PROCESS AND (iii) AGREES THAT SERVICE MADE ON ANY SUCH AGENT SET FORTH IN (ii) ABOVE SHALL HAVE THE
SAME LEGAL FORCE AND EFFECT AS IF SERVED UPON SUCH PARTY PERSONALLY WITHIN THE STATE OF DELAWARE.

     10.12 Counterparts. This Agreement may be executed in any number of counterparts,
each of which shall be deemed an original, but all of which together shall constitute one and the
same Agreement.

     10.13 Severability. If any term, provision, covenant, or restriction of this
Agreement is held by a court of competent jurisdiction (or an arbitrator or arbitration panel) to
be invalid, void,

31

 

or unenforceable, the remainder of the terms, provisions, covenants, and restrictions set
forth herein shall remain in full force and effect, and shall in no way be affected, impaired, or
invalidated. In the event that any such term, provision, covenant or restriction is held to be
invalid, void or unenforceable, the Parties hereto shall use their best efforts to find and employ
an alternate means to achieve the same or substantially the same result as that contemplated by
such terms, provisions, covenant, or restriction.

     10.14 No-Third Party Beneficiaries. This Agreement is solely for the benefit of (a)
Distributing, Controlled and the Controlled Affiliates, and (b) the Distributing Affiliates, which
are expressly intended to be third Party beneficiaries hereunder. Except with respect to the third
Party beneficiary rights of the Distributing Affiliates, this Agreement should not be deemed to
confer upon third Parties any remedy, claim, liability, reimbursement, cause of action or other
rights in excess of those existing without this Agreement.

     10.15 Waivers, Etc. No failure or delay on the part of a Party in exercising any
power or right hereunder shall operate as a waiver thereof, nor shall any single or partial
exercise of any such right or power, or any abandonment or discontinuance of steps to enforce such
right or power, preclude any other or further exercise thereof or the exercise of any other right
or power. No modification or waiver of any provision of this Agreement nor consent to any departure
by the Parties therefrom shall in any event be effective unless the same shall be in writing, and
then such waiver or consent shall be effective only in the specific instance and for the purpose
for which given.

     10.16 Setoff. All payments to be made by any Party under this Agreement may be netted
against payments due to such Party under this Agreement, but otherwise shall be made without
setoff, counterclaim or withholding, all of which are hereby expressly waived.

     10.17 Other Remedies. Controlled recognizes that any failure by it or any Controlled
Affiliate to comply with its obligations under Section 4 of this Agreement would result in
Distribution Taxes that would cause irreparable harm to Distributing, the Distributing Affiliates,
and Distributing’s stockholders. Accordingly, Distributing shall be entitled to an injunction or
injunctions to prevent breaches of this Agreement and to enforce specifically the terms and
provisions of this Agreement, this being in addition to any other remedy to which Distributing is
entitled at law or in equity.

     10.18 Amendment and Modification. This Agreement may be amended, modified or
supplemented only by a written agreement signed by all of the Parties hereto.

     10.19 Interpretation. In this Agreement, unless the context clearly indicates
otherwise:

          (a) words used in the singular include the plural and words used in the plural include the
singular;

          (b) reference to any Person includes such Person’s successors and assigns but, if applicable,
only if such successors and assigns are permitted by this Agreement;

          (c) reference to any gender includes the other gender;

32

 

          (d) the word “including” means “including but not limited to”;

          (e) reference to any Article, Section, Exhibit or Schedule means such Article or Section of,
or any Exhibit or Schedule to, this Agreement, as the case may be, and references in any Section or
definition to any clause means such clause of such Section or definition;

          (f) the words “herein,” “hereunder,” “hereof,” “hereto” and words of similar import shall be
deemed references to this Agreement as a whole and not to any particular Section or other provision
hereof;

          (g) reference to any agreement, instrument or other document means such agreement, instrument
or other document as amended, supplemented and modified from time to time to the extent permitted
by the provisions thereof and by this Agreement;

          (h) reference to any law (including statutes and ordinances) means such law (including all
rules and regulations promulgated thereunder) as amended, modified, codified or reenacted, in whole
or in part, and in effect at the time of determining compliance or applicability;

          (i) relative to the determination of any period of time, “from” means “from and including,”
“to” means “to but excluding” and “through” means “through and including”;

          (j) the titles to Articles and headings of Sections contained in this Agreement have been
inserted for convenience of reference only and shall not be deemed to be a part of or to affect the
meaning or interpretation of this Agreement; and

          (k) all references to dollar amounts herein shall be in respect of lawful currency of the
United States.

     10.20 Waiver of Jury Trial. Each of the Parties hereto irrevocably and
unconditionally waives all right to trial by jury in any litigation, claim, action, suit,
arbitration, inquiry, proceeding, investigation or counterclaim (whether based in contract, tort or
otherwise) arising out of or relating to this Agreement or the actions of the Parties hereto in the
negotiation, administration, performance and enforcement thereof.

     IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed by their
authorized representatives as of the date first above written.

DEAN FOODS COMPANY

	 	 	 	 	 
	By:
	 	 	 	 
	

	 	 	 	 
	Name:
	 	 	 	 
	Title:
	 	 	 	 

TREEHOUSE FOODS, INC.

on behalf of itself and the Controlled Affiliates

	 	 	 	 	 
	By:
	 	 	 	 
	

	 	 	 	 
	Name:
	 	 	 	 
	Title:
	 	 	 	 

33exv10w11

 

Exhibit 10.11

FORM OF TRADEMARK LICENSE

This Trademark License (the “Agreement”) is made and entered into between TreeHouse Foods, Inc., a
Delaware corporation (“TreeHouse”) and Dean Foods Company, a Delaware corporation (“Dean”) as of
the Distribution Date set forth below.

     WHEREAS, Dean, through its subsidiaries, operates the Specialty Foods Group, and the
MochaMix®, SecondNature®, and food service dressings businesses (the “Transferred Businesses”);

     WHEREAS, the Board of Directors of Dean has determined that it would be advisable and in the
best interests of Dean and its stockholders for Dean to transfer and assign, or cause to be
transferred and assigned, to TreeHouse the business, operations, assets and liabilities related to
the Transferred Businesses;

     WHEREAS, Dean desires to transfer and assign, or cause to be transferred or assigned, to the
TreeHouse Parties (as defined in that certain Distribution Agreement between Dean and TreeHouse,
dated as of the date hereof (the “Distribution Agreement”)) the assets and properties of the
Transferred Businesses and the TreeHouse Parties desire to accept the transfer and assignment of
such assets and to assume, or cause to be assumed, the liabilities and obligations arising out of
or relating to the Transferred Businesses as provided in the Distribution Agreement;

     WHEREAS, the date on which the above transaction is to become effective is referred to as the
“Distribution Date” as defined in the Distribution Agreement; and

     WHEREAS, the parties hereto deem it to be appropriate and in the best interests of TreeHouse
and the Dean Entities (as defined in Section 1(b) below) that TreeHouse grant to the Dean Entities
a license to use certain trademarks, trade names and logos under the terms and conditions set forth
herein;

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

1.      Definitions. As used in this Agreement, the following terms shall have the meaning set
forth in this Section 1.

     (a)      “Affiliates” means, with respect to any entity, any other entity that directly or
indirectly controls, is controlled by or is under common control with such entity. For the purpose
of this definition, the term “control” means the power to direct the management of an entity,
directly or indirectly, whether through the ownership of voting securities, by contract or
otherwise; and the term “controlled” has the meaning correlative to the foregoing.

 

 

Page 2

     (b)      “Dean Entities” means Dean and its Affiliates, but only for so long as they remain
Affiliates.

2.      License of Licensed Marks. During the term of this Agreement, and subject to
termination pursuant to Section 10 below, TreeHouse hereby grants to the Dean Entities an
exclusive, perpetual, royalty-free, and non-transferable license to display and use the trademarks,
trade names, trade dress and logos set forth on Exhibit A hereto (the “Licensed Marks”) in
the United States in connection with the marketing and sale of (i) products on which the Dean
Entities used any of the Licensed Marks immediately prior to the Distribution Date and (ii) other
dairy products (e.g., fluid dairy, cultured dairy, and ice cream
products) and substitutes for such products (collectively, the “Exclusive Products”).
For the avoidance of doubt, the term “dairy products” does
not include salad dressings. In furtherance thereof, TreeHouse shall not use any of the Licensed Marks on the Exclusive Products.

3.      Restrictions on Use.

     (a)      The Dean Entities may not register or reserve any Licensed Mark or any words or images
confusingly similar thereto as a trademark, trade name, corporate name or domain name anywhere in
the world. The Dean Entities may not attack or challenge the title and interest of TreeHouse in or
to the Licensed Marks.

     (b)      If TreeHouse at any time finds that the Licensed Marks are being used other than in
accordance with the terms of this Agreement (“Unauthorized Use”), TreeHouse may notify Dean in
writing of such Unauthorized Use. If the relevant Dean Entity fails to correct or have corrected
such Unauthorized Use within thirty (30) days after receipt of such notice, or if such correction
can not reasonably be accomplished within such 30-day period if commercially reasonable steps to
correct the Unauthorized Use have not been taken during such 30 day period, TreeHouse may, at its
election, suspend any or all of the licenses granted under this Agreement until such time as such
Unauthorized Use is corrected to TreeHouse’s reasonable satisfaction.

4.      Reservation of Rights. TreeHouse reserves all rights in the Licensed Marks and other
TreeHouse intellectual property not expressly granted in this Agreement. The Dean Entities shall
not use the Licensed Marks or other TreeHouse intellectual property for the benefit of any person
or entity, or permit any third party to use such intellectual property, and the Dean Entities have
no rights or licenses with respect to such Licensed Marks or intellectual property, except as set
forth in paragraph 2 above.

5.      Ownership of Intellectual Property. The Dean Entities acknowledge and agree that the
Licensed Marks, and all applications, registrations and renewals thereof, and all associated
goodwill therein, are owned by and vested in TreeHouse. All use by the Dean Entities of the
Licensed Marks hereunder shall inure to the benefit of TreeHouse. The Dean Entities agree not to
challenge, directly or indirectly, the rights of TreeHouse in or to the Licensed Marks. The Dean
Entities will cause the Licensed Marks to be accompanied by an appropriate trademark symbol (either
â or TM or a corresponding foreign symbol) as specified by TreeHouse. TreeHouse
shall maintain all the Licensed Marks at its expense.

6.      Quality Control. The Dean Entities shall maintain and adhere to any and all trademark
guidelines for display of the Licensed Marks or other reasonable quality control standards for
products bearing the Licensed Marks that TreeHouse may promulgate from time to time which conform
with applicable laws. Nothing herein shall otherwise limit the Dean Entities’ ability to change,
modify or determine the way in which it packages or promotes any of its products,

 

 

Page 3

except that all such packaging or promotion of products bearing the Licensed Marks shall be in
compliance with applicable law.

7.      Injunctive Relief. Because unauthorized use of the Licensed Marks or any violation of
the authorization and license granted in paragraph 2 above, respectively, will diminish
substantially the value of such intellectual property and irrevocably harm TreeHouse, if the Dean
Entities breach any provision of paragraph 2 above, TreeHouse shall be entitled to injunctive
and/or other equitable relief, in addition to other remedies afforded by law, to prevent a breach
of such provision of this Agreement.

8.      Indemnification. TreeHouse agrees to indemnify Dean and to hold Dean harmless from and
against any and all liabilities, losses, damages, claims, causes of action, costs and expenses,
including reasonable legal fees and expenses that may be incurred by Dean, arising out of a third
party claim based upon actions or inaction by TreeHouse that the Dean Entities’ use of the Licensed
Marks within the scope of the license granted by this Agreement infringes that third party’s
intellectual property rights in any respect. The Dean Entities shall provide TreeHouse with prompt
written notice of any third-party claim for which indemnification is sought and cooperate fully
with TreeHouse in allowing TreeHouse to control the defense of such claim. So long as TreeHouse is
contesting the third-party claim in good faith, the Dean Entities may not settle any such claim
without the express prior written consent of TreeHouse unless (i) there is no finding or admission
of any violation of any law or any rights, (ii) the sole relief provided is monetary damages that
are paid in full by the Dean Entities, and (iii) TreeHouse shall not have any liability with
respect to any such settlement. The Dean Entities shall have the right, at its own expense, to
participate in the defense of such claim.

9.      Term. This Agreement will become effective on the Distribution Date and shall continue
in full force and effect until terminated as provided in Section 10 below.

10.      Termination. This Agreement may be terminated:

          (a)      by either party upon written notice if the other party becomes insolvent, files or has
filed against it a petition under any chapter of the United States Bankruptcy Code, 11 U.S.C. § 101
et seq. (or any similar petition under any insolvency law of any jurisdiction), proposes
any dissolution, liquidation, composition, financial reorganization or recapitalization with
creditors, makes an assignment or trust mortgage for the benefit of creditors, or if a receiver,
trustee, custodian or similar agent is appointed or takes possession with respect to any property
or business of such party;

           (b)      by either party at any time upon any material breach by the other party of the terms of
this Agreement which remains uncured thirty (30) days following written notice of such breach, or
if such breach cannot reasonably be cured within said 30 day period, unless commercially reasonable
steps have not been taken to cure such breach within such 30 day period; and

           (c)      by TreeHouse, with respect to any Licensed Mark, if (i) all of the Dean Entities cease use
of such Licensed Mark in the United States with the intention not to resume use of it, or (ii) if
all of the Dean Entities cease use of such Licensed Mark in the United States for a continuous
thirty-six (36) month period.

 

 

Page 4

11.      Effect of Termination. Upon any termination or expiration of this Agreement, all
rights and obligations of the parties shall terminate, except the rights and obligations of the
parties provided in paragraphs 8 and 13 of this Agreement, which shall survive the termination or
expiration of this Agreement.

12.      Remedies. The demand for one remedy does not constitute a waiver or estoppel with
regards to any or all other available remedies for the specific breach or default in question.

13.      Choice of Law. This Agreement shall be governed by and construed and enforced in
accordance with the substantive laws of the State of Delaware and the federal laws of the United
States of America applicable therein, as though all facts and omissions related hereto occurred in
Delaware.

14.      Notices. All notices and other communications required or permitted to be given
hereunder shall be in writing and shall be deemed given upon (a) a transmitter’s confirmation of a
receipt of a facsimile transmission (but only if followed by confirmed delivery of a standard
overnight courier the following business day or if delivered by hand the following business day),
(b) confirmed delivery of a standard overnight courier or when delivered by hand or (c) the
expiration of five business days after the date mailed by certified or registered mail (return
receipt requested), postage prepaid, to the parties at the following addresses (or at such other
addresses for a party as shall be specified by like notice):

     If to the Dean Entities, to:

Dean Foods Company

2515 McKinney Avenue

Suite 1200

Dallas, Texas 75201

Telephone: (214) 303-3413

Fax: (214) 303-3853

Attention: General Counsel

with a copy (which shall not constitute effective notice) to:

Wilmer Cutler Pickering Hale and Dorr LLP

2445 M Street, N.W.

Washington, D.C. 20037

Telephone: (202) 663-6000

Fax: (202) 663-6363

Attention: Erika L. Robinson

     If to TreeHouse, to:

TreeHouse Foods Corp.

857-897 School Place

P.O. Box 19057

Green Bay, Wisconsin 54307

Telephone: (920) 497-7131

Fax: (920) 497-4604
Attention: General Counsel

 

 

with a copy (which shall not constitute effective notice) to:

Winston and Strawn LLP

35 W. Wacker Drive

Chicago, Illinois 60601

Telephone: (312) 558-5600

Fax: (312) 558-5700

Attention: Bruce A. Toth

Either party may, by written notice to the other parties, change the address or the party to which
any notice, request, instruction or other documents is to be delivered.

15.      Partial Invalidity. Wherever possible, each provision hereof shall be interpreted in
such a manner as to be effective and valid under applicable law, but in case any one or more of the
provisions contained herein shall, for any reason, be held to be invalid, illegal or unenforceable
in any respect, such provision or provisions shall be ineffective to the extent, but only to the
extent, of such invalidity, illegality or unenforceability without invalidating the remainder of
such provision or provisions or any other provisions hereof, unless such a construction would be
unreasonable.

16.      Entire Agreement; Amendment. This Agreement contains the entire understanding of the
parties with respect to this subject matter and supersedes any previous agreements (oral, written
or otherwise) and may be altered or amended only by a written instrument duly executed by both
parties.

17.      Assignment. This Agreement shall not be assignable by either party hereto without the
prior written consent of the other party hereto (such consent not to be unreasonably withheld).
When duly assigned in accordance with the foregoing, this Agreement shall be binding upon and shall
inure to the benefit of the assignee.

18.      Non-Waiver. The failure of a party in any one or more instances to insist upon strict
performance of any of the terms and conditions of this Agreement does not constitute a waiver or
relinquishment, to any extent, of the right to assert or rely upon any such terms or conditions on
any future occasion.

19.      Independent Contractor. The parties are acting as independent contractors under this
Agreement and the parties hereby acknowledge that they do not intend to create a joint venture,
partnership or any other type of agency between them.

-— Signature page follows —

 

 

The parties hereby acknowledge that they have read and understand this Agreement and all exhibits
and addenda hereto, and agree to all terms and conditions stated herein and attached hereto.

	 	 	 
	TREEHOUSE FOODS, INC.

	 	DEAN FOODS COMPANY
	 
	 	 
	By:

	 	By:

	 
	 	 
	Name:

	 	Name:

	 
	 	 
	Title: 

	 	Title:

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