Document:

Form of Tax Allocation Agreement

 
Exhibit 10.1 
 TAX ALLOCATION AGREEMENT dated as of
            , 2007 (this “Agreement”) among Kraft Foods Inc., a Virginia corporation (“Parent”), Cable Holdco, Inc., a newly organized Delaware corporation
and direct wholly-owned Subsidiary of KFG (“Splitco”) and Ralcorp Holdings, Inc., a Missouri corporation (“RMT Partner”, collectively, the “Companies”). Capitalized terms used in this Agreement
are defined in Article I below or in the RMT Transaction Agreement. 
 WHEREAS, as of the date of this Agreement, Parent is the common
parent of an Affiliated Group of corporations, including KFG and Splitco, which has elected to file consolidated U.S. Federal income Tax Returns; 
 WHEREAS, the Companies have entered into the RMT Transaction Agreement, which sets forth the corporate transactions pursuant to which: 
  

	 	A.	at the time of, or prior to, the RMT Debt Incurrence, pursuant to the Newco Contribution, KFG shall transfer, or cause to be transferred, the U.S. Acquired Assets (excluding the
Modesto Facility) and cash as set forth in the RMT Transaction Agreement to Newco in exchange for the assumption by Newco of the U.S. Assumed Liabilities (other than the RMT Debt) and, pursuant to the Modesto Purchase, Parent shall cause the Modesto
Facility to be transferred to Newco in exchange for a cash payment and certain other consideration; 

  

	 	B.	immediately prior to the Splitco Contribution, KFG shall incur the RMT Debt and receive the RMT Debt Proceeds pursuant to the RMT Debt Incurrence; 

  

	 	C.	following the RMT Debt Incurrence, pursuant to the Splitco Contribution, Parent will cause KFG to contribute the limited liability company interests in Newco to Splitco in exchange
for (i) the issuance by Splitco to KFG of the Splitco Securities, (ii) the issuance by Splitco to KFG of a certain number of shares of Splitco Common Stock pursuant to the Splitco Share Issuance and (iii) the assumption by Splitco of
the RMT Debt; 

  

	 	D.	immediately following the Splitco Contribution, the Splitco Share Issuance and the issuance of Splitco Securities, and prior to the Distribution, KFG shall distribute all the issued
and outstanding shares of Splitco Common Stock held by KFG to Parent pursuant to the Internal Spin; 

  

	 	E.	immediately following the Internal Spin, KFG shall consummate the Internal Debt Repayment by transferring the RMT Debt Proceeds to Parent in exchange for the retirement of
outstanding intercompany debt; 

  

	 	F.	immediately following the Internal Debt Repayment, KFG may consummate the Internal Debt Exchange by transferring the Splitco Securities to Parent in exchange for the retirement of
outstanding intercompany debt; 

  

	 	G.	following the Internal Spin, the Internal Debt Repayment and the Internal Debt Exchange, if applicable, and on the Distribution Date, Parent shall consummate the Distribution of the
Splitco Common Stock to Eligible Parent Stockholders; 

  

	 	H.	immediately following the Distribution, pursuant to the Splitco Merger, Splitco shall merge with and into Merger Sub, whereby each issued share of Splitco Common Stock shall be
converted into the right to receive one fully paid and nonassessable share of RMT Partner Common Stock; 

  

	 	I.	immediately following the Splitco Merger, pursuant to the Short Form Merger, the Splitco Merger Surviving Company shall merge with and into RMT Partner; 

  

	 	J.	immediately following the Short Form Merger, pursuant to the Non-U.S. Transfers, Parent shall cause the Non-U.S. Transferors to sell and transfer the Non-U.S. Acquired Assets to the
Non-U.S. Transferees, in exchange for the irrevocable assumption by the Non-U.S. Transferees of the Non-U.S. Assumed Liabilities and certain other consideration; and 

  

	 	K.	on or following the Distribution Date, Parent may cause the External Debt Exchange to be effected; 

  

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 WHEREAS, the parties intend the Proposed Transactions to qualify for the Intended Tax-Free Treatment;

 WHEREAS, as a result of the Distribution, Splitco and its Subsidiaries will cease to be members of the Parent Group; 
 WHEREAS, the Companies desire to allocate among the Companies the Tax responsibilities, liabilities and benefits of transactions arising prior to, as a
result of, and subsequent to the Proposed Transactions, and to provide for and agree upon other matters relating to Taxes; and 
 NOW,
THEREFORE, in consideration of the mutual covenants and agreements contained herein, the Companies (each on behalf of itself, each of its Affiliates, and its future Affiliates) hereby agree as follows: 
 ARTICLE I 
 Definitions 
 SECTION 1.01 Definition of Terms. The following terms shall have the following meanings (such meanings to apply equally to both the singular and
the plural forms of the terms defined). All section and Exhibit references are to this Agreement unless otherwise stated. 
 “Acquired Assets” has the meaning set forth in the RMT Transaction Agreement. 
 “Active Trade or
Business” means the active conduct by Splitco of the businesses conducted by the members of the Splitco Group as of the Distribution (determined in accordance with Code Section 355(b)). 
 “Affiliate” of any person means another person that directly or indirectly, through one or more intermediaries, controls, is controlled
by, or is under common control with, such first person. For purposes of this definition, “control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a
person, whether through ownership of voting securities, by contract or otherwise. 
 “Affiliated Group” means an affiliated
group as that term is defined in Section 1504(a) of the Code. 
 “Agreement” has the meaning set forth in the preamble.

 “Business Employees” has the meaning set forth in the RMT Transaction Agreement. 
 “Closing Date” has the meaning set forth in the RMT Transaction Agreement. 
 “Code” has the meaning set forth in the RMT Transaction Agreement. 
 “Collateral Agreements” has the meaning set forth in the RMT Transaction Agreement. 
 “Companies” has the meaning set forth in the preamble. 
 “Consolidated or Combined State Income Tax” means any State Income Tax computed on a consolidated, combined or unitary basis. 
 “Consolidated or Combined State Income Tax Return” means any Tax Return relating to Consolidated or Combined State Income Tax.

 “Contribution” has the meaning set forth in the RMT Transaction Agreement. 
  

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 “Distribution” has the meaning set forth in the RMT Transaction Agreement. 

“Distribution Date” has the meaning set forth in the RMT Transaction Agreement. 
 “Eligible Parent Stockholders” has the meaning set forth in the RMT Transaction Agreement. 
 “Employee Equity Grants” has the meaning set forth in Section 4.01(c)(i). 
 “External Debt Exchange” has the meaning set forth in the RMT Transaction Agreement. 
 “Federal Consolidated Return” means any U.S. Federal Tax Return for an Affiliated Group. 
 “Final Determination” means the final resolution of liability for any Tax for any taxable period by or as a result of (i) a final
and unappealable decision, judgment, decree or other order by any court of competent jurisdiction; (ii) a final settlement with the IRS, a closing agreement or accepted offer in compromise under Code Sections 7121 or 7122, or a
comparable arrangement under the laws of another jurisdiction; (iii) any allowance of a refund in respect of an overpayment of Tax, but only after the expiration of all periods during which such amount may be recovered by the Taxing Authority
imposing the Tax; or (iv) any other final disposition, including by reason of the expiration of the applicable statute of limitations. 
 “Group” means the Parent Group or the Splitco Group, or both, as the context requires. 
 “Indemnitee” has the meaning set forth in Section 5.01. 
 “Indemnifying Party” has the
meaning set forth in Section 5.01. 
 “Intended Tax-Free Treatment” has the meaning set forth in the RMT Transaction
Agreement. 
 “Internal Debt Exchange” has the meaning set forth in the RMT Transaction Agreement. 
 “Internal Debt Repayment” has the meaning set forth in the RMT Transaction Agreement. 
 “Internal Spin” has the meaning set forth in the RMT Transaction Agreement. 
 “IRS” means the U.S. Internal Revenue Service. 
 “IRS Ruling” has the meaning set forth in the RMT Transaction Agreement. 
 “KFG” has the meaning set forth in the RMT Transaction Agreement. 
 “Merger Sub” has the meaning
set forth in the RMT Transaction Agreement. 
 “Mergers” has the meaning set forth in the RMT Transaction Agreement.

 “Modesto Facility” has the meaning set forth in the RMT Transaction Agreement. 
 “Modesto Purchase” has the meaning set forth in the RMT Transaction Agreement. 
 “Newco” has the meaning set forth in the RMT Transaction Agreement. 
 “Newco Contribution” has the meaning set forth in the RMT Transaction Agreement. 
 “Non-U.S. Acquired Assets” has the meaning set forth in the RMT Transaction Agreement. 
  

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 “Non-U.S. Assumed Liabilities” has the meaning set forth in the RMT Transaction
Agreement. 
 “Non-U.S. Transfer” has the meaning set forth in the RMT Transaction Agreement. 
 “Non-U.S. Transferees” has the meaning set forth in the RMT Transaction Agreement. 
 “Non-U.S. Transferors” has the meaning set forth in the RMT Transaction Agreement. 
 “Parent” has the meaning set forth in the preamble. 
 “Parent Deferred Stock Awards” has the meaning set forth in the RMT Transaction Agreement. 
 “Parent Group” means the Affiliated Group of which Parent is the common parent. The Parent Group shall include Splitco and other members of the Splitco Group only for taxable periods ending on or before the Distribution
Date. 
 “Parent Group Federal Consolidated Return” means any Federal Consolidated Return for the Parent Group. 

“Past Practices” has the meaning set forth in Section 3.03(a). 
 “Planned Acquisitions” has the meaning set forth in Section 4.02(c)(ii). 
 “Post-Distribution Period” means any taxable period (or portion thereof) beginning after the Distribution Date. 
 “Pre-Distribution Period” means any taxable period (or portion thereof) ending on or before the Distribution Date. 
 “Prohibited Act” has the meaning set forth in Section 4.02(c). 
 “Property Taxes” means real, personal and intangible property Taxes. 
 “Proposed Transactions” has the meaning set forth in the RMT Transaction Agreement. 
 “Recoverable Taxes” has the meaning set forth in Section 2.03. 
 “Related Persons” has the meaning set forth in Section 4.01(d)(iii). 
 “Responsible Party” means, with respect to any Tax Return, the party having responsibility for preparing and filing such Tax Return
under this Agreement. 
 “Restricted Period” means the two-year period commencing on the day following the Distribution
Date. 
 “RMT Debt” has the meaning set forth in the RMT Transaction Agreement. 
 “RMT Debt Incurrence” has the meaning set forth in the RMT Transaction Agreement. 
 “RMT Debt Proceeds” has the meaning set forth in the RMT Transaction Agreement. 
 “RMT Partner” has the meaning set forth in the preamble. 
 “RMT Partner Canada” has the meaning set forth in the RMT Transaction Agreement. 
 “RMT Partner Common Stock” has the meaning set forth in the RMT Transaction Agreement. 
  

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 “RMT Transaction Agreement” means the RMT Transaction Agreement, as amended from time to
time, by and among Parent, Splitco, RMT Partner and Merger Sub, dated as of November 15, 2007. 
 “Ruling” means all
private letter rulings (including the IRS Ruling) granted by the IRS relating to the Proposed Transactions (whether granted prior to, on or after the date hereof), requests for such rulings, including all supplemental ruling requests and information
submissions, and any exhibit to any of the foregoing. 
 “Short Form Merger” has the meaning set forth in the RMT
Transaction Agreement. 
 “Spin-off” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco” has the meaning set forth in the preamble. 
 “Splitco Capital Stock” means (i) all classes of stock of Splitco, Merger Sub or RMT Partner, as the case may be, including common stock and all other instruments treated as equity in
Splitco, Merger Sub or RMT Partner, as the case may be, for U.S. Federal income tax purposes and (ii) all options, warrants and other rights to acquire such stock. If Splitco, Merger Sub or RMT Partner merges into another entity or consolidates
with another entity to form a new entity, Splitco Capital Stock shall refer to the capital stock of such new entity. 
 “Splitco
Carryback” means any net operating loss, net capital loss, excess Tax credit or other similar Tax item of any member of the Splitco Group that may or must be carried from one taxable period to a prior taxable period under applicable tax
law. 
 “Splitco Common Stock” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco Contribution” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco Group” means Splitco and each entity that is a Subsidiary of Splitco on the Distribution Date. 
 “Splitco Merger” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco Merger Surviving Company” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco Securities” has the meaning set forth in the RMT Transaction Agreement. 
 “Splitco Share Issuance” has the meaning set forth in the RMT Transaction Agreement. 
 “Split-off” has the meaning set forth in the RMT Transaction Agreement. 
 “State Income Tax” means any Tax imposed by any state of the United States or by any political subdivision of any such state which is
imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income. 
 “Straddle
Period” means any taxable period that begins on or before and ends after the Distribution Date. 
 “Subsidiary” of
any person means, at any date, any corporation, partnership, joint venture or other entity of which the applicable person owns, directly or indirectly, more than 50% of the outstanding voting securities or equity interests. 
 “Supplemental Ruling” means a Ruling to the effect that a Prohibited Act would not adversely affect any of the conclusions with respect
to the Intended Tax-Free Treatment set forth in the original Ruling. 
  

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 “Supplemental Tax Opinion” means a tax opinion to the effect that a Prohibited Act would
not adversely affect any of the conclusions with respect to the Intended Tax-Free Treatment set forth in any Ruling or any other Tax Opinion (including any other Supplemental Tax Opinion or Supplemental Ruling). 
 “TAA Dispute” means any dispute arising in connection with this Agreement. 
 “Tax Representations” has the meaning set forth in the RMT Transaction Agreement. 
 “Taxes” means any tax, wherever created or imposed, and whether of the United States or elsewhere, and whether imposed by a Taxing
Authority or by contract, and, without limiting the generality of the foregoing, shall include income, gross receipts, property, sales, use, license, excise, franchise, employment, payroll, unemployment insurance, social security, stamp,
environmental, value added, alternative or added minimum, ad valorem, trade, recording, withholding, occupation or transfer tax, custom or duty or other like governmental assessment or charge of any kind whatsoever, together with any related
interest, penalties and additions imposed by any Taxing Authority or by contract. 
 “Tax Advisor” means a U.S. tax counsel
of recognized national standing reasonably acceptable to both parties. 
 “Tax Benefit” means any item of loss, deduction,
credit, refund or any other Tax Item that decreases Taxes paid or payable. Tax Benefits are to be determined using the assumption that each party pays Federal, state, local and foreign Tax at the highest applicable marginal corporate Tax rate and
can fully utilize any available Tax Benefits. 
 “Tax Contest” means an audit, review, examination or any other
administrative or judicial proceeding with the purpose or effect of determining or redetermining Taxes. 
 “Tax Detriment”
means any item of income, gain, recapture of credit or any other Tax Item that increases Taxes paid or payable. 
 “Tax
Item” means, with respect to any income Tax, any item of income, gain, loss, deduction and credit. 
 “Tax Loss”
means the increase in Tax paid or payable to the relevant Taxing Authority (or, without duplication, the reduction in any Tax Benefit) attributable to a Tax Detriment. 
 “Tax Opinion” means the opinions of Tax Advisors relating to the Proposed Transactions, including those issued at the time of the Distribution. 
 “Tax Return” or “Return” means any return, filing, report, questionnaire, information statement, claim for refund, or
other document required or permitted to be filed, including any amendments that may be filed, for any taxable period with any Taxing Authority. 
 “Taxing Authority” means any governmental authority imposing Taxes. 
 “Transaction Taxes” means
all (i) Taxes of any member of the Parent Group or the Splitco Group resulting from, or arising in connection with, the failure of the Proposed Transactions to have the Intended Tax-Free Treatment, (ii) Taxes of the type described in
clause (i) of any third party for which any member of the Parent Group or the Splitco Group is or becomes liable, and (iii) reasonable out of pocket legal, accounting and other advisory and court fees in connection with liability for Taxes
described in clauses (i) or (ii). For the avoidance of doubt, “Transaction Taxes” does not include Transfer Taxes. 
 “Transfer Tax Return” means any Tax Return for Transfer Taxes. 
  

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 “Transfer Taxes” has the meaning set forth in Section 2.03. 
 “U.S. Acquired Assets” has the meaning set forth in the RMT Transaction Agreement. 
 “U.S. Assumed Liabilities” has the meaning set forth in the RMT Transaction Agreement. 
 “Worksheet” has the meaning set forth in Section 4.01(c)(i). 
 ARTICLE II 
 Payment of Taxes 
 SECTION 2.01 Pre-Distribution/Post-Distribution Taxes. (a) Except as provided in Sections 2.01(f), 2.02 and 2.03, Parent shall indemnify and
hold harmless RMT Partner, Splitco and each member of the Splitco Group from and against (i) all Taxes of the Parent Group (including, for all Pre-Distribution Periods, each member of the Splitco Group and the portion of any Taxes for a
Straddle Period that are allocated to the Pre-Distribution Period pursuant to Section 2.01(c) below) and (ii) all Taxes of any affiliated, consolidated, combined or unitary group of which Splitco or any member of Splitco Group was a member
before the Distribution Date, including pursuant to Treas. Reg. 1.1502-6 or analogous or similar state, local or foreign law or regulation. 
 (b) Except as provided in Sections 2.01(a), 2.01(e), 2.02 and 2.03, RMT Partner and Splitco shall indemnify and hold harmless Parent and each member of the Parent Group from and against (i) all Taxes of the
Splitco Group for any Post-Distribution Period (including the portion of any Taxes for a Straddle Period that are allocated to the Post-Distribution Period pursuant to Section 2.01(c) below) and (ii) any Tax Losses that result from the
failure by RMT Partner, Splitco or any member of the Splitco Group to use a consistent position as provided in Section 3.03 (without regard to whether Parent’s written consent was obtained). For the avoidance of doubt, RMT Partner and
Splitco shall have no obligation to indemnify and hold harmless Parent or any member of the Parent Group pursuant to this Section 2.01(b) with respect to any Taxes arising from any action by RMT Partner or Splitco expressly required by the RMT
Transaction Agreement. 
 (c) In the case of any Straddle Period (i) Property Taxes and related exemptions, allowances or
deductions that are calculated on an annualized basis shall be apportioned between the Pre-Distribution Period and the Post-Distribution Period on a daily pro-rata basis and (ii) all other Taxes and related items shall be apportioned between
the Pre-Distribution Period and the Post-Distribution Period on a closing of the books basis as of the close of business on the Distribution Date. 
 (d) The amount or economic benefit of any Tax Benefit of any member of the Splitco Group (i) arising in any Pre-Distribution Period shall be for the account of the Parent Group, (ii) arising in any
Post-Distribution Period shall be for the account of the Splitco Group and (iii) arising in any Straddle Period shall be apportioned between the Pre-Distribution Period and the Post-Distribution Period pursuant to the principles set forth in
Section 2.01(c) above. For the avoidance of doubt, the amount or economic benefit of any deductions with respect to the exercise of Parent stock options or other stock awards held by the Business Employees as of the Distribution Date shall be
treated as arising in the Pre-Distribution Period, regardless of the date on which such stock options or other awards are exercised, and such treatment shall not result in a Tax indemnification obligation of RMT Partner or Splitco. Any wage or
payroll withholding Taxes attributable to the exercise or vesting of Parent’s stock options or other stock awards shall be the sole responsibility of Parent. 
 (e) Other Income Taxes. For the avoidance of doubt, any Tax Item resulting from Splitco ceasing to be a member of the Parent Group
(including any Tax Items required to be taken into account by the Parent Group under Treas. Reg. §§ 1.1502-13 and 1.1502-19) shall be treated as arising in the Pre-Distribution Period. 
  

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 (f) Except as provided in Sections 2.01(e) (Other Income Taxes), 2.02 (Transaction Taxes)
and 2.03 (Transfer Taxes), which Taxes, for the avoidance of doubt, are provided for exclusively in such sections, RMT Partner and Splitco shall indemnify and hold harmless Parent and each member of the Parent Group from and against Taxes of Parent
or any member of the Parent Group imposed as a result of actions taken by, or at the direction of, RMT Partner or the Splitco Group on the Distribution Date but following the Distribution, other than actions by RMT Partner and Splitco expressly
required by the RMT Transaction Agreement. 
 SECTION 2.02 Transaction Taxes. (a) Parent shall indemnify and hold harmless RMT
Partner, Splitco and each member of the Splitco Group from and against any Transaction Taxes other than those described in Section 2.02(b). For the avoidance of doubt, Parent shall indemnify and hold harmless RMT Partner, Splitco and each
member of the Splitco Group from and against any Transaction Taxes attributable to the distribution by Parent of Splitco Common Stock to holders of Parent Deferred Stock Awards. 
 (b) RMT Partner and Splitco shall indemnify and hold harmless Parent and each member of the Parent Group from and against any Transaction
Taxes that are attributable to: 
 (i) other than Transaction Taxes attributable to actions by RMT Partner and Splitco
expressly required by the RMT Transaction Agreement: 
 (A) any inaccurate representation made in Sections 4.01(b),
4.01(c) or 4.01(d); 
 (B) any inaccurate statement of fact or inaccurate Tax Representation (or omission to state a material
fact, the omission of which causes the facts stated or Tax Representations made not to be complete and accurate in all material respects) made by RMT Partner in a letter or certificate that forms the basis for any Tax Opinion or Ruling; 

(C) any action or failure to take action by RMT Partner, the Splitco Group (taken at the direction of RMT Partner) or any of their
Affiliates, after the date of the RMT Transaction Agreement until the Distribution Date, that violates the covenants made by RMT Partner or Splitco set forth in this Agreement; or 
 (D) any other action or failure to take action (including Prohibited Acts) by RMT Partner, the Splitco Group or any of their Affiliates
after the Distribution Date that violates the covenants made by RMT Partner or Splitco set forth in this Agreement. 
 (ii)
the failure of the Mergers to qualify for the Intended Tax-Free Treatment, except where such failure is a result of a breach of a Tax Representation or covenant by Parent; provided, however, (A) RMT Partner and Splitco shall have no
liability under this Section 2.02(b)(ii) with respect to or as a result of any deemed sale of Splitco Common Stock attributable to such stock being treated for Federal income tax purposes as not having been distributed to the stockholders of
Parent or any resulting failure by Parent to distribute an amount of Splitco Common Stock constituting “control” of Splitco within the meaning of Section 368(c) of the Code, and (B) RMT Partner and Splitco shall have no liability
under this Section 2.02(b)(ii) with respect to the failure of the Splitco Merger to qualify for the Intended Tax-Free Treatment if Splitco is the surviving entity in the Splitco Merger. 
 For the avoidance of doubt, Parent’s right to be indemnified and held harmless under this Section 2.02(b) shall be determined without regard to
whether a written waiver from Parent, a Supplemental Ruling or a Supplemental Opinion was obtained under Sections 4.02(d) or 4.02(f). 
 (c) The party responsible for any Transaction Taxes under Sections 2.02(a) or 2.02(b), as the case may be, shall be entitled to the economic benefit of any Tax Benefits of such Transaction Taxes. 
 SECTION 2.03 Transfer Taxes. RMT Partner and Splitco shall be liable and shall indemnify Parent and each member of the Parent Group for any
value-added, sales or other Taxes incurred in connection with the Non-U.S. Transfers or the Proposed Transactions (including transactions undertaken before the Contribution for 

  

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the purpose of facilitating the Proposed Transactions) that would be recoverable (whether or not actually recovered) by RMT Partner, RMT Partner Canada or
any member of the Splitco Group under applicable laws (including Canadian federal goods and services tax (“GST”), harmonized sales tax (“HST”), Quebec sales tax (“QST”) and Canadian Provincial sales tax
(“PST”)) (“Recoverable Taxes”). All other stamp, sales, use, gross receipts, value-added, real estate transfer or other transfer Taxes incurred in connection with the Non-U.S. Transfers or the Proposed Transactions
(including transactions undertaken before the Contribution for the purpose of facilitating the Proposed Transactions) (such Taxes, together with any interest, penalties or additions to such Taxes, “Transfer Taxes”) shall be shared
equally by Parent, on the one hand, and RMT Partner and Splitco, on the other hand. For the avoidance of doubt, Transfer Taxes shall not include Taxes on or measured by net income. 
 ARTICLE III 
 Preparation and Filing of Tax Returns 
 SECTION 3.01 Parent Responsibility. Except as provided in Section 3.04, Parent shall make all determinations with respect to, have ultimate
control over the preparation of, and file (i) all Parent Group Federal Consolidated Returns for all taxable periods, (ii) all Consolidated or Combined State Income Tax Returns for any taxable period that includes one or more members of the
Parent Group for all Pre-Distribution Periods, (iii) all other Returns with respect to the Acquired Assets for all Pre-Distribution Periods and (iv) all Transfer Tax Returns. 
 SECTION 3.02 Splitco Responsibility. Except as provided in Sections 3.01, 3.04 and 3.05, RMT Partner and Splitco shall make all
determinations with respect to, have ultimate control over the preparation of, and file (i) all Returns for all taxable periods that include one or more members of the Splitco Group, (ii) subject to Section 3.03, all Returns for all
Straddle Periods that include one or more members of the Splitco Group (“Straddle Period Return”) and (iii) any Returns for Recoverable Taxes. 
 SECTION 3.03 Tax Accounting Practices. (a) Except as provided in Section 3.03(b), any Tax Return for any Pre-Distribution Period or any Straddle Period, and any Tax Return for any Post-Distribution
Period to the extent Tax Items reported on such Tax Return may reasonably affect Tax Items reported on any Tax Return for any Pre-Distribution Period or any Straddle Period, in each case to the extent relating to the Acquired Assets, shall be
prepared in a manner not inconsistent with practices, accounting methods, elections and conventions used with respect to such Tax Return, or with respect to the Acquired Assets, for periods prior to the Distribution (“Past
Practices”), and, in the case of any item the treatment of which is not addressed by Past Practices, in accordance with generally acceptable tax accounting practices. Notwithstanding the foregoing, for any Tax Return described in the
preceding sentence, RMT Partner and Splitco may take a position inconsistent with such Past Practices with the written consent of Parent (not to be unreasonably withheld) subject to Section 2.01(b). 
 (b) The parties shall report the Proposed Transactions for all tax purposes in a manner consistent with the factual statements,
representations and conclusions with respect to matters of law set forth in the Tax Opinions and Rulings (including any Supplemental Tax Opinion or Supplemental Ruling), unless, and then only to the extent, an alternative position is required
pursuant to a Final Determination. 
 SECTION 3.04 Right to Review Tax Returns. The Responsible Party with respect to any Tax Return
shall make such Tax Return or portions thereof and related workpapers available for review upon request by the other party and shall consider the reasonable comments made by such other party to the extent (i) such Tax Return relates to Taxes
for which the requesting party may be liable or (ii) such Tax Return relates to Taxes for which the requesting party may be liable in whole or in part for any additional Taxes owing as a result of adjustments to the amount of Taxes reported on
such Tax Return. The parties shall attempt in good faith to resolve any issues arising out of the review of such Tax Returns. 
  

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 SECTION 3.05 Amended Returns. Except with the written consent of Parent (not to be unreasonably
withheld) and except as provided in Section 3.06, neither RMT Partner nor Splitco shall amend any Tax Return described in Section 3.01, unless required by law. 
 SECTION 3.06 Splitco Waivers of Carrybacks. To the extent permissible by the applicable tax law, Splitco shall cause each member of the Splitco Group to waive the right to claim any Splitco Carryback to any
Pre-Distribution Period with respect to any Federal Consolidated Return or Consolidated or Combined State Income Tax Return. 
 ARTICLE IV

 Representations and Covenants 
 SECTION 4.01 Representations. (a) As of the Distribution Date, Parent represents that (i) it knows of no fact (other than the facts disclosed in any Ruling request submitted prior to the date hereof), reason or circumstance
that may cause the Proposed Transactions to fail to have the Intended Tax-Free Treatment and (ii) it has no plan or intention to take any action inconsistent with the factual statements or Tax Representations in the Tax Opinions or Ruling, any
letter or certificate that forms the basis therefor or the covenants set forth in this Agreement. 
 (b) As of the
Distribution Date, RMT Partner represents that (i) it knows of no fact (other than facts disclosed in any Ruling request submitted prior to the date hereof), reason or circumstance that may cause the Proposed Transactions to fail to have the
Intended Tax-Free Treatment and (ii) it has no plan or intention to take any action inconsistent with the factual statements or Tax Representations in the Tax Opinions or Ruling, any letter or certificate that forms the basis therefor or the
covenants set forth in this Agreement. 
 (c) As of the date of this Agreement, RMT Partner represents: 
 (i) The “Outstanding” column of the RMT Partner Share Count Worksheet (the “Worksheet”) attached hereto as
Exhibit A identifies the number of shares of all classes of RMT Partner’s capital stock (A) outstanding as of the date of this Agreement and not subject to a risk of forfeiture (labeled “Outstanding Common Stock” in the
Worksheet), (B) outstanding as of the date of this Agreement and subject to a risk of forfeiture (labeled “Restricted Stock” in the Worksheet), (C) issuable by RMT Partner upon the exercise of options outstanding as of the date
of this Agreement (assuming such options are exercised by payment of the exercise price and not through “cashless exercise”) (labeled “Options” in the Worksheet), (D) issuable pursuant to deferred compensation plans as of
the date of this Agreement (labeled “Stock Issuable Pursuant to Deferred Compensation Plans” in the Worksheet) and (E) underlying stock appreciation rights (labeled “Stock Appreciation Rights” in the worksheet) outstanding
as of the date of this Agreement (the items in clauses (B) through (E), together with clauses (B) through (E) of subparagraph (ii) below, “Employee Equity Grants”). The Worksheet is true, correct and complete in
all material respects; 
 (ii) The “Maximum Additional Pre-Closing Under Sec. 11.1(c) of RMT Agr” column of the
Worksheet identifies the maximum number of shares of all classes of RMT Partner’s capital stock (A) issuable after the date of this Agreement but before Closing that are not subject to a risk of forfeiture, (B) issuable after the date
of this Agreement but before Closing that are subject to a risk of forfeiture, (C) issuable by RMT Partner upon the exercise of Options that may be granted after the date of this Agreement but before Closing, (D) issuable pursuant to
deferred compensation plans granted after the date of this Agreement but before Closing and (E) underlying stock appreciation rights that may be granted after the date of this Agreement but before Closing; and 
 (iii) Except as provided in subparagraphs (i) and (ii) above, there exist no other rights, contracts, grants or obligations of
RMT Partner that may result in the issuance of shares of any class of capital stock of RMT Partner. 
  

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 (d) As of the Distribution Date, RMT Partner represents: 
 (i) From the date of this Agreement through the Distribution Date, RMT Partner has issued no capital stock of RMT Partner other than
capital stock of RMT Partner issued pursuant to an Employee Equity Grant; 
 (ii) Except for the Employee Equity Grants that
are outstanding as of the Distribution Date, there exist no other rights, contracts, grants or obligations of RMT Partner that may result in the issuance of shares of any class of capital stock of RMT Partner; and 
 (iii) All Employee Equity Grants that have been granted or issued on or before the Distribution Date (A) have been granted to an
employee, director or independent contractor of RMT Partner or of a “related person” (within the meaning of Treasury Regulation Section 1.355-7 (d)(8)) of RMT Partner (a “Related Person”)) and the capital stock of RMT
Partner issuable pursuant to such Employee Equity Grants has been, or will be, issued to an employee, director or independent contractor (or, in each case, to a successor thereto) of RMT Partner or of a Related Person in connection with such
person’s performance of services as an employee, director or independent contractor of RMT Partner or of a Related Person, (B) have not been granted and the capital stock of RMT Partner issuable pursuant to such Employee Equity Grants has
not been, or will not be, issued, to a “controlling shareholder”, a “ten-percent shareholder” or a “coordinating group” (each within the meaning of Treasury Regulation Section 1.355-7(h)) of RMT Partner or of a
Related Person, (C) are not, or will not be, excessive by reference to the services performed or to be performed (determined at the time such Employee Equity Grants were granted and, if applicable, at the time agreements governing such Employee
Equity Grants were amended) and (D) are, or will be, (or the capital stock of RMT Partner issued or issuable pursuant to such Employee Equity Grants was, or will be) subject to Section 83 of the Code 
 SECTION 4.02 Covenants. (a) Parent shall not take or fail to take, or permit any of its Affiliates to take or fail to take, any action where
that action or failure to take action (i) violates or causes to be untrue any covenant, Tax Representation or statement made by Parent in the Tax Opinions or Ruling (including any Supplemental Tax Opinion or Supplemental Ruling), or a letter or
certificate that forms the basis therefor or (ii) causes the Proposed Transactions to fail to qualify for the Intended Tax-Free Treatment. 
 (b) RMT Partner and Splitco shall not take or fail to take, or permit any of their Affiliates to take or fail to take, any action where that action or failure to take action (i) violates or causes to be untrue
any covenant, Tax Representation or statement made by RMT Partner or Splitco in the Tax Opinions or Ruling (including any Supplemental Tax Opinion or Supplemental Ruling), or a letter or certificate that forms the basis therefor, (ii) causes
the Proposed Transactions to fail to qualify for the Intended Tax-Free Treatment or (iii) is reasonably likely to adversely affect the treatment of the Splitco Securities as “securities” for U.S. Federal income tax purposes (including
the prepayment or defeasance of the Splitco Securities). 
 (c) During the Restricted Period, RMT Partner and Splitco shall
not, and shall not permit any of their Affiliates to, in a single transaction or in a series of transactions (such actions described below, together with the actions described in Section 4.02(b), “Prohibited Acts”), except as
provided in paragraph (d) of this Section 4.02: 
 (i) merge or consolidate Splitco, Merger Sub or RMT Partner with
any other person (other than pursuant to the Mergers); 
 (ii) adopt, modify or amend any employee stock purchase agreement or
equity compensation plan or enter into any negotiations, agreements, understandings or arrangements as determined for purposes of Code Section 355(e) in connection with transactions or events that may alone or in the aggregate result in one or
more persons acquiring directly or indirectly any interest in Splitco Capital Stock (“Planned Acquisitions”) or issue any stock (or any instrument convertible or exchangeable into stock), other than pursuant to Employee Equity
Grants, that in the aggregate, together with all Planned Acquisitions, represent a 2% or greater interest (by vote or value) of Splitco or RMT Partner, as 

  

 11 

 
measured on a cumulative basis from the Distribution Date; provided that for purposes of this clause (ii), whether a 2% or greater ownership
change is or would be involved in one or more transactions shall be determined under multiple methods that reflect the differing number of shares of Splitco Capital Stock outstanding at various times (e.g., on the Distribution Date, immediately
prior to each transaction, etc.) and the method chosen shall be the one that results in the largest potential ownership change; 
 (iii) liquidate or partially liquidate Splitco, Merger Sub or RMT Partner (other than in the case of Splitco and Merger Sub pursuant to the Mergers); 
 (iv) cause or permit RMT Partner, Splitco or Merger Sub, as applicable, to cease to engage in the Active Trade or Business; 
 (v) sell or transfer all or substantially all of the Acquired Assets; 
 (vi) redeem or otherwise repurchase any shares of RMT Partner in a manner contrary to the requirements of Revenue Procedure 96-30
(except as provided in the IRS Ruling) or in any other manner contrary to the Tax Representations made by Splitco or RMT Partner for the Tax Opinions or Ruling (including any Supplemental Tax Opinion or Supplemental Ruling); or 
 (vii) amend its certificate of incorporation (or other organizational documents), or take any other action, affecting the relative voting
rights of the separate classes of Splitco Capital Stock; provided, however, that RMT Partner’s adoption of a shareholder rights plan that meets the requirements of IRS Revenue Ruling 90-11 shall be deemed a Prohibited Act for
which Parent has given its prior written consent pursuant to Section 4.02(d). 
 (d) Notwithstanding paragraph (c),
RMT Partner, Splitco or Merger Sub may, or may permit an Affiliate to, engage in a Prohibited Act (i) within the first year following the Distribution Date, if it receives the prior written consent of Parent, not to be unreasonably withheld or
delayed, or provides Parent with a Supplemental Ruling and (ii) for the remainder of the Restricted Period, if it receives the prior written consent of Parent, not to be unreasonably withheld or delayed, or provides Parent with a Supplemental
Ruling or a Supplemental Tax Opinion. 
 (e) All Employee Equity Grants that will be granted or issued on or after the
Distribution Date (A) will be granted to an employee, director or independent contractor of RMT Partner or of a Related Person and the capital stock of RMT Partner issuable pursuant to such Employee Equity Grants will be issued to an employee,
director or independent contractor (or, in each case, to a successor thereto) of RMT Partner or of a Related Person in connection with such person’s performance of services as an employee, director or independent contractor of RMT Partner or of
a Related Person, (B) will not be granted and the capital stock of RMT Partner issuable pursuant to such Employee Equity Grants will not be issued, to a “controlling shareholder”, a “ten-percent shareholder” or a
“coordinating group” (each within the meaning of Treasury Regulation Section 1.355-7(h)) of RMT Partner or of a Related Person, (C) will not be excessive by reference to the services performed or to be performed (determined at
the time such Employee Equity Grants were first made and, if applicable, at the time agreements governing such Employee Equity Grants were amended) and (D) will be (or the capital stock of RMT Partner issuable pursuant to such Employee Equity
Grants will be) subject to Section 83 of the Code. 
 (f) (i) Parent hereby consents to issuances of capital stock of RMT
Partner pursuant to the Employee Equity Grants described in Section 4.01(d)(iii) and Section 4.02(e). 
 (ii) Parent
and RMT Partner agree that Parent shall provide its written consent with respect to issuances of capital stock of RMT Partner pursuant to an employee stock purchase agreement or equity compensation plan that are not described in
Section 4.01(d)(iii) or Section 4.02(e) that Parent determines in its reasonable discretion meet the requirements of Safe Harbor VIII or IX of Treasury Regulation Section 1.355-7(d). 
 SECTION 4.03 Procedures Regarding Supplemental Rulings. (a) Subject to Section 4.02(d), if RMT Partner or Splitco may take certain
actions conditioned upon the receipt of a Supplemental Ruling, Parent, at the request 

  

 12 

 
of RMT Partner or Splitco, shall use commercially reasonable efforts to expeditiously obtain, or assist RMT Partner or Splitco in obtaining, such
Supplemental Ruling. Parent shall not be required to take any action pursuant to this Section 4.03(a) if RMT Partner or Splitco fails to certify, upon request, that all Tax Representations and warranties made by RMT Partner or Splitco in any
letter or certificate forming the basis of the Tax Opinions or Ruling (including any Supplemental Tax Opinion or Supplemental Ruling), relating to the Intended Tax-Free Treatment of the Proposed Transactions, are true, correct and complete. RMT
Partner and Splitco shall reimburse Parent for all reasonable out-of-pocket costs and expenses incurred by Parent in obtaining such Supplemental Ruling. Notwithstanding the foregoing, Parent shall not be required to seek, obtain or assist RMT
Partner or Splitco in obtaining a Supplemental Ruling if Parent, in its sole and absolute discretion, determines that there is a reasonable possibility that seeking or obtaining such Supplemental Ruling could have a significant adverse impact on any
member of the Parent Group. 
 (b) Parent shall have exclusive control over the process of obtaining any Supplemental Ruling
and neither RMT Partner nor any of its Affiliates shall independently seek any guidance concerning the Proposed Transactions from any Taxing Authority, except to the extent such guidance relates to a Tax Item of RMT Partner in a Post-Distribution
Period. In connection with any Supplemental Ruling that can reasonably be expected to affect RMT Partner’s or the Splitco Group’s liabilities under this Agreement, Parent shall (i) keep RMT Partner informed of all material actions
taken or proposed to be taken by Parent, (ii) reasonably in advance of the submission of any Supplemental Ruling request provide RMT Partner with a draft thereof (provided that Parent may redact from such draft any information that
Parent in its good-faith judgment considers to be confidential and is not publicly available), consider RMT Partner’s comments on such draft, and provide RMT Partner with a final copy, and (iii) provide RMT Partner with notice reasonably
in advance of, and permit RMT Partner to attend, any formally scheduled meetings with the IRS (subject to the approval of the IRS) that relate to such Supplemental Ruling. 
 ARTICLE V 
 Tax Contests; Indemnification; Cooperation 
 SECTION 5.01 Notice. (a) Within 15 days after a party (the “Indemnitee”) becomes aware of the existence of a Tax Contest
that may give rise to an indemnification claim under this Agreement by it against the other party (the “Indemnifying Party”), the Indemnitee shall promptly notify the Indemnifying Party of the Tax Contest, and thereafter shall
promptly forward or make available to the Indemnifying Party copies of notices and communications with a Taxing Authority relating to such Tax Contest. 
 (b) The Indemnifying Party shall not be responsible for any increase in amounts to which the Indemnitee is otherwise entitled to the extent that such increase results solely from the failure of the Indemnitee to
provide timely notice as required pursuant to Section 5.01(a). 
 SECTION 5.02 Control of Tax Contests. (a) Parent may elect
to control, and to have sole discretion in handling, settling or contesting, any Tax Contest relating to (i) all Tax Returns for which Parent is responsible for preparing and filing under Section 3.01, (ii) all Transfer Taxes,
(iii) all Transaction Taxes assessed against Parent by the applicable Taxing Authority and (iv) the tax treatment of the Proposed Transactions (except as provided in Section 5.02(b)(iii)) and the Non-U.S. Transfer; provided,
however, that (x) Parent shall act in good faith in connection with its control of any such Tax Contests for which RMT Partner and Splitco may be required to indemnify Parent pursuant to this Agreement and keep RMT Partner and Splitco
informed in a timely manner of all actions taken or proposed to be taken and timely provide RMT Partner and Splitco with copies of all correspondence and filings in connection therewith, (y) RMT Partner and Splitco shall have the right, at
their own expense, to participate in (including the opportunity to review and provide reasonable comments on Parent’s communications with the Taxing Authority, which comments shall be incorporated upon the consent of Parent, not to be
unreasonably withheld) and advise on (including with respect to strategy for any settlement decisions) any such Tax Contests for which RMT Partner or Splitco may be required to indemnify Parent pursuant to this 

  

 13 

 
Agreement and (z) with respect to any such Tax Contest for which RMT Partner or Splitco would be required to indemnify Parent pursuant to this
Agreement, Parent shall not settle or concede such Tax Contest without the prior written consent of the Indemnifying Party, which consent shall not be unreasonably withheld; 
 (b) RMT Partner and Splitco may elect to control, and to have sole discretion in handling, settling or contesting, any Tax Contest
relating to (i) all Tax Returns for which RMT or Splitco is responsible for preparing and filing under Section 3.02, (ii) all Transaction Taxes assessed against RMT Partner or Splitco by the applicable Taxing Authority, (iii) the
tax treatment of the Mergers, if (x) RMT Partner confirms in writing to Parent that RMT Partner is responsible for Taxes resulting from such Tax Contests pursuant to Section 2.02(b) and (y) such Tax Contest does not involve any other
Tax Detriment for which Parent is required to indemnify RMT Parent and (iv) all Recoverable Taxes; provided, however, that (x) RMT Partner and Splitco shall act in good faith in connection with its control of any such Tax
Contests for which Parent may be required to indemnify RMT Partner or Splitco pursuant to this Agreement and keep Parent informed in a timely manner of all actions taken or proposed to be taken and timely provide Parent with copies of all
correspondence and filings in connection therewith, (y) Parent shall have the right, at its own expense, to participate in (including the opportunity to review and provide reasonable comments on RMT Partner and Splitco’s communications
with the Taxing Authority, which comments shall be incorporated upon the consent of RMT Partner and Splitco, not to be unreasonably withheld) and advise on (including with respect to strategy for any settlement decisions) any such Tax Contests for
which Parent may be required to indemnify RMT Partner or Splitco pursuant to this Agreement and (z) with respect to any such Tax Contest for which Parent would be required to indemnify RMT Partner or Splitco pursuant to this Agreement, RMT
Partner or Splitco shall not settle or concede such Tax Contest without the prior written consent of the Indemnifying Party, which consent shall not be unreasonably withheld; and 
 (c) Any out-of-pocket costs incurred in handling, settling or contesting a Tax Contest (other than costs that constitute an element of
Transaction Taxes) shall be borne ratably by the parties based on their ultimate liability under this Agreement for the Taxes to which the Tax Contest relates. 
 SECTION 5.03 Indemnification Payments. (a) An Indemnitee shall be entitled to make a claim for payment pursuant to this Agreement when the Indemnitee determines that it is entitled to such payment and the
amount of such payment (including, for the avoidance of doubt, the finalization of a Return before filing). The Indemnitee shall provide to the Indemnifying Party notice of such claim within 10 days of the date on which it first so becomes
entitled to claim such payment, including a description of such claim and a detailed calculation of the amount of the indemnification payment that is claimed, provided, however, that no delay on the part of the Indemnitee in notifying
the Indemnifying Party shall relieve the Indemnifying Party from any obligation hereunder unless (and then solely to the extent) the Indemnifying Party is actually and materially prejudiced thereby. Except as provided in paragraph (b), the
Indemnifying Party shall make the claimed payment to the Indemnitee within 10 days after receiving such notice, unless the Indemnifying Party reasonably disputes its liability for, or the amount of, such payment. 
 (b) If the Indemnitee shall be obligated to make the payment described in paragraph (a) to a Taxing Authority or other third party
(including expenses reimbursable under this Agreement), the Indemnifying Party shall not be obligated to pay the Indemnitee more than 5 days before the Indemnitee incurs such expense or makes such payment. If the Indemnitee’s claim for
payment arises from a payment that the Indemnifying Party will receive from a third party, such as a refund, the Indemnifying Party shall not be obligated to pay the Indemnitee until 5 days after the Indemnifying Party receives such payment.

 SECTION 5.04 Interest on Late Payments. Interest shall accrue with respect to any indemnification payment (including any disputed
payment that is ultimately required to be made), not made within the period for payment, at [the prime rate (as published in the Wall Street Journal, Northeastern Edition) in effect on the Closing Date, which interest shall be calculated on
the basis of a 365-day year and the actual number of days elapsed. 
  

 14 

 SECTION 5.05 Treatment of Payments. The amount of all indemnification obligations under this
Agreement shall be net of any Tax Benefit to the Indemnitee or its Affiliates arising from the incurrence or payment of any such indemnity payments. 
 SECTION 5.06 Expenses. Except as otherwise provided herein, each party shall bear their own expenses incurred in connection with preparation of Tax Returns, Tax Contests, and other matters under this Agreement.

 SECTION 5.07 Cooperation. Parent, on the one hand, and RMT Partner and Splitco, on the other hand, shall cooperate fully with all
reasonable requests from the other party in connection with the preparation and filing of Tax Returns, Tax Contests and other matters covered by this Agreement. 
 (a) Such cooperation shall include: 
 (i) the retention until the expiration of the applicable statute of limitations, and the provision upon reasonable request, of copies of Tax Returns and relevant portions of books and records relating to
Splitco’s tax basis in the Acquired Assets; 
 (ii) the execution of any document that may be necessary or reasonably
helpful in connection with any Tax Contest or the filing of a Tax Return by a member of the Parent Group or the Splitco Group, obtaining a private letter ruling (except as otherwise provided in Section 4.02(d)), or other matters covered by this
Agreement, including certification (provided in such form as may be required by applicable law or reasonably requested and made to the best of a party’s knowledge) of the accuracy and completeness of the information it has supplied; 

(iii) the use of the parties’ reasonable best efforts to obtain any documentation that may be necessary or reasonably helpful in
connection with any of the foregoing, including providing copies of any relevant portions of tax books and records relating to Splitco’s basis in the Acquired Assets, provided, however, that neither RMT Partner nor Splitco shall
have the right to review or receive a copy the Parent Group Federal Consolidated Return; and 
 (iv) the use of the
parties’ reasonable best efforts to make the applicable party’s current or former directors, officers, employees, agents and facilities available on a reasonable and mutually convenient basis in connection with the foregoing matters.

 (b) If a party fails to comply with any of its obligations set forth in this Section 5.07 upon reasonable request and
notice by the other party, and such failure results in the imposition of additional Taxes, the nonperforming party shall be liable in full for such additional Taxes. 
 SECTION 5.08 Confidentiality. Any information or documents provided under this Agreement shall be kept confidential by the recipient-party, except as may otherwise be necessary in connection with the filing of
Tax Returns or with any Tax Contest. In addition, if Parent or Splitco determines that providing such information could be commercially detrimental, violate any law or agreement or waive any privilege, the parties shall use reasonable best efforts
to permit compliance with the obligations under this Agreement in a manner that avoids any such harm or consequence. 
 SECTION 5.09
Retention of Tax Records. If either Parent or Splitco intends to dispose of documentation with respect to any Pre-Distribution Period, including books, records, Tax Returns and all supporting schedules and information relating thereto (after
the expiration of the applicable statute of limitations), of any member of the other Group, they shall provide written notice to the other party describing the documentation to be disposed of 30 days prior to taking such action. The other party
may arrange to take delivery of the documentation described in the notice at its own expense during the succeeding 30-day period. 
  

 15 

 ARTICLE VI 
 Resolution of Disputes 
 SECTION 6.01 TAA Disputes. The parties shall endeavor, and shall
cause their respective Affiliates to endeavor, to resolve in an amicable manner all disputes arising in connection with this Agreement. The parties shall negotiate in good faith to resolve any TAA Dispute for not less than 45 days. Upon written
notice of either party after 45 days, the matter will be referred to a Tax Advisor acceptable to both parties. The Tax Advisor may, in its discretion, obtain the services of any third-party necessary to assist it in resolving the dispute. The
Tax Advisor shall furnish written notice to the parties of its resolution of the dispute as soon as practicable, but in any event no later than 45 days after its acceptance of the matter for resolution. Any such resolution by the Tax Advisor
shall be binding on the parties and the parties shall take, or cause to be taken, any action necessary to implement the resolution. All fees and expenses of the Tax Advisor shall be shared equally by the Parent Group, on the one hand, and the
Splitco Group, on the other hand. If, having determined that the dispute must be referred to a Tax Advisor, after 45 days the parties are unable to find a Tax Advisor willing to adjudicate the dispute in question and whom the parties in good
faith find acceptable, then the dispute shall be submitted for arbitration to the American Arbitration Association, provided, however, that only an arbitrator that qualifies as a Tax Advisor shall be selected. 
 ARTICLE VII 
 Miscellaneous Provisions 

 SECTION 7.01 Notice. Any payments, notices, requests, claims, demands and other communications under this Agreement shall be
provided in accordance with the Notice provision of the RMT Transaction Agreement. In addition, copies of all documents mentioned in the preceding sentence shall also be sent to the address and party set forth below (or at such other address as one
party may specify by notice to the other party): 
 If to Parent: 
 Kraft Foods Inc. 
 Three Lakes Drive 
 Northfield, IL 60093 
 Attention: Marc Zeman 
 Facsimile: [                    ] 
 with a copy to: 
 Stephen L. Gordon, Esq. 
 Cravath, Swaine & Moore LLP 
 825 Eighth Avenue 
 New York, NY 10019 
 Facsimile: (212) 474-3700 
 If to RMT Partner: 
 Ralcorp Holdings, Inc. 
 800 Market Street, Suite 2900 
 St. Louis, MO 63101 
 Attention: Charles G. Huber, Jr. 
 Facsimile: [                    ]

  

 16 

 with a copy to: 
 Philip B. Wright, Esq. 
 Bryan Cave LLP 
 One Metropolitan Square 
 211 North Broadway 
 Suite 3600 
 St. Louis, MO 63102 
 Facsimile: (314) 552-8499 
 Notification of a change of address shall be given by either party to the other as provided in this Section 7.01. All such notices and communications shall be effective (i) when received, if mailed or delivered, or (ii) when
confirmed by fax answerback, if faxed. 
 SECTION 7.02 Severability. If any provision of this Agreement is determined to be invalid,
illegal or unenforceable, the remaining provisions of this Agreement will remain in full force, as long as the essential terms and conditions of this Agreement for each party remain valid, binding and enforceable. 
 SECTION 7.03 Integration; Amendments. Except as explicitly stated herein, this Agreement embodies the entire understanding between the parties
relating to its subject matter and supersedes and terminates all prior agreements and understandings among the parties with respect to such matters. No promises, covenants or representations of any kind, other than those expressly stated herein,
have been made to induce any party to enter into this Agreement. This Agreement shall not be modified or terminated except by a writing duly signed by each of the parties hereto, and no waiver of any provisions of this Agreement shall be effective
unless in a writing duly signed by the party sought to be bound. If, and to the extent, the provisions of this Agreement conflict with the RMT Transaction Agreement, or any other Collateral Agreement, the provisions of this Agreement shall
control. 
 SECTION 7.04 Interpretation. When a reference is made in this Agreement to a Section, such reference shall be to a Section
of this Agreement unless otherwise indicated. The headings contained in this Agreement are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. Whenever the words “include”,
“includes” or “including” are used in this Agreement, they shall be deemed to be followed by the words “without limitation”. This Agreement is intended to calculate, allocate and assign certain Tax responsibilities,
liabilities and benefits among the parties to this Agreement, and any situation or circumstance concerning such calculation, allocation and assignment that is not specifically contemplated hereby or provided for herein shall be determined in a
manner consistent with the underlying principles of calculation, allocation and assignment in this Agreement. 
 SECTION 7.05
Construction. The language of this Agreement shall be construed according to its fair meaning and shall not be strictly construed for or against any party. Notwithstanding the foregoing, the purposes of Article IV are to ensure the
Intended Tax-Free Treatment and, accordingly, the parties agree that the language thereof shall be interpreted in a manner that serves this purpose to the greatest extent possible. 
 SECTION 7.06 Counterparts. This Agreement may be executed in two or more counterparts, each of which shall be deemed to be an original, but all of
which together shall constitute one and the same. 
 SECTION 7.07 Governing Law. This Agreement shall be governed by and construed in
accordance with the laws of the State of Delaware applicable to agreements made and to be performed entirely within such State, without regard to the conflicts of law principles of such State. 
 SECTION 7.08 Actions and Proceedings. Each of the parties hereto (a) consents to submit itself to the personal jurisdiction of any federal
court located in the State of Delaware or the Delaware Chancery Court in the 

  

 17 

 
event any dispute arises out of this Agreement or any of the transactions contemplated by this Agreement, (b) agrees that it will not attempt to deny or
defeat such personal jurisdiction by motion or other request for leave from any such court and (c) agrees that it will not bring any action relating to this Agreement or any of the transactions contemplated by this Agreement in any court other
than a federal court sitting in the State of Delaware or the Delaware Chancery Court. Each of the parties hereto irrevocably consents to the service of any summons and complaint and any other process in any other action relating to the transactions
contemplated by this Agreement, on behalf of itself or its property, by the personal delivery of copies of such process to such party. Nothing in this Section 7.08 shall affect the right of any party hereto to serve legal process in any other
manner permitted by law. 
 SECTION 7.09 Waiver of Jury Trial. Each party waives, to the fullest extent permitted by applicable law,
any right it may have to a trial by jury in respect of any dispute arising out of this Agreement. 
 SECTION 7.10 Successors and
Assigns. Neither this Agreement nor any of the rights, interests or obligations under this Agreement shall be assigned, in whole or in part, by operation of law or otherwise by any of the parties without the prior written consent of the other
party; provided, however, that no such consent shall be required in the event of a merger or consolidation of Parent, Splitco or RMT Partner. Subject to the preceding sentence, this Agreement shall be binding on, and shall inure to the
benefit of, and be enforceable by, the parties hereto and their respective successors and assigns. 
 SECTION 7.11 Injunctions. The
parties acknowledge that irreparable damage would occur to Parent in the event that any of the provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The parties agree that Parent shall be
entitled to an injunction or injunctions to prevent breaches of the provisions of this Agreement and to enforce specifically the terms and provisions hereof in any court having jurisdiction, such remedy being in addition to any other remedy to which
it may be entitled at law or in equity. Nothing in this Agreement (including Article VI) will prevent any party from seeking injunctive relief as it deems necessary or appropriate. 
 SECTION 7.12 Survival. Except with respect to Sections 5.07, 5.08 and 5.09 which shall remain in effect without limitation as to time,
the provisions in this Agreement shall be unconditional and absolute and shall remain in effect until the expiration of the statute of limitations for all taxable periods that end before or include December 31 of the calendar year in which the
Distribution occurs and the resolution of all disputes under this Agreement that arose during such periods. 
  

 18 

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

			
	PARENT,
		
	by	 	 
		 	 Name:
 Title:

  

			
	SPLITCO,
		
	by	 	 
		 	 Name:
 Title:

  

			
	RMT PARTNER,
		
	by	 	 
		 	 Name:
 Title:

  

 19From of Project Agreement

 Exhibit 10.5 
 [•]1 
 [FORM OF PROJECT AGREEMENT]2 
 THIS PROJECT AGREEMENT, dated as of [•], 2008,
by and between [Ralcorp Subsidiary] (“Ralcorp”) and Kraft Foods Global, Inc. (“External Manufacturer”) is executed and delivered in accordance with the Master Agreement dated [•], 2008 (the “Master Agreement”)
between [Ralcorp Subsidiary] and External Manufacturer, and this Project Agreement hereby becomes part of the Master Agreement as of the date of execution hereof. 
 This Project Agreement is entered into in accordance with the RMT Transaction Agreement dated as of November 15, 2007 (the “RMT Transaction Agreement”) between Ralcorp, External Manufacturer and
Splitco. Capitalized terms not defined herein shall have the meaning set forth in the RMT Transaction Agreement. 
 All specifications,
guidelines, and requirements of External Manufacturer not specifically stated in the Master Agreement shall be performed in accordance with this Project Agreement, the Attachments hereto, and any items referenced in the Attachments. Any conflict
between the Master Agreement and this Project Agreement shall be resolved in favor of this Project Agreement, unless stated otherwise. 
 1. Products

 1.1 The products to be manufactured pursuant to this Project Agreement shall be [•] (the “Products”). The Specifications for
the Products are as set forth in Attachment 1 as amended from time to time by Ralcorp (the “Specifications”). 
 2. Term and
Termination 
 2.1 This Project Agreement shall be effective as of [•] and shall
continue through and including [•] (the “Initial Term”)3. Three (3) months prior to the expiration of the Initial Term, Ralcorp
shall notify External Manufacturer that this Project Agreement shall renew for a single one year period (a “Renewal Term”), subject to earlier termination pursuant to the provisions of this Article 2. 
  

	 1
	 Insert applicable product. On the Closing Date of the RMT Transaction Agreement, the parties shall enter into individual
Project Agreements substantially in the form hereof for each of the Co-Manufactured Products at the relevant plants. 

	 2
	 Agreement under further review for provisions related to Canada. 

	 3
	 Insert dates consistent with one year term. 

 2.2 Ralcorp shall have the right, in its sole discretion, to terminate this Project Agreement at any
time, with or without cause and without penalty, upon ninety (90) days prior written notice to External Manufacturer. 
 2.3 As soon as
practicable but in no case more than sixty (60) days after the date of this agreement, Ralcorp shall provide to External Manufacturer for its approval, which shall not be unreasonably withheld, an exit plan with a Product volume build up and
target shutdown dates for individual production lines and a preliminary non-binding schedule for removal from the plant of all the assets and equipment transferred by External Manufacturer to Ralcorp in accordance with the RMT Transaction Agreement
(“Exit Plan”), in accordance with the provisions of this Article 2. 
 2.4 Prior to the expiration of this Project Agreement,
Ralcorp may commence relocation of Ralcorp’s assets pursuant to the Exit Plan. For any removal, other than as specified in the Exit Plan, Ralcorp shall give at least three (3) weeks prior written notice to External Manufacturer specifying
the assets to be removed and shall follow the applicable procedures set forth in Section 2.6 hereof. 
 2.5 Upon expiration or
termination of this Project Agreement for any reason whatsoever: (a) External Manufacturer shall immediately deliver to Ralcorp all of Ralcorp’s Specifications, manufacturing procedures, and confidential information to the extent not in
Ralcorp’s possession; and (b) Ralcorp shall remove and relocate, at its expense finished Products purchased by Ralcorp in accordance with this Agreement, and all other materials, supplies or equipment provided by Ralcorp in connection with
the Products. Ralcorp’s removal and relocation of such items will be completed pursuant to the terms of Section 2.6 hereof. External Manufacturer shall also deliver to Ralcorp all Products manufactured hereunder and shall invoice Ralcorp
in accordance with the terms hereof. 
 2.6 Removal of equipment pursuant to the Exit Plan shall be in a timely and efficient manner, shall
be consistent with the Kraft Food Safety Guidelines and shall in no way unreasonably disrupt the regular plant operations with respect to the production of External Manufacturer’s products not subject to this Agreement. Equipment shall be
removed at times mutually acceptable to External Manufacturer and Ralcorp and shall be supervised by Ralcorp, in consultation with External Manufacturer. Ralcorp shall have access only to those areas of the plant that house Ralcorp’s equipment
and the raw materials, packaging materials, and finished Products purchased by Ralcorp from External Manufacturer. External Manufacturer shall cooperate to provide Ralcorp reasonable access to assets owned by Ralcorp and to facilitate removal of
such assets in a prudent manner so as to minimize to the fullest extent reasonably practicable any material damage to the plant resulting from the removal thereof, provided that the cost of any modifications to the plant or External
Manufacturer’s assets located therein undertaken in connection therewith shall be borne by Ralcorp. Ralcorp shall have the right, at its own cost and expense, to maintain a trailer on a portion of the parking lot of the plant during the period
it is removing equipment in accordance with this Section 2.6. Upon the completion of the removal of such assets and equipment from the plant, Ralcorp will ensure that it has returned the site to its original condition just prior to the removal
of the 

  

 2 

 
equipment and will at its own cost: (a) repair any floor, wall and roof damage caused by removal of the assets and equipment; (b) remove Ralcorp
asset related idle equipment, including Ralcorp asset supporting auxiliary equipment and storage equipment that had been used exclusively in connection with the Products; (c) remove all utility piping that had fed the removed assets and
equipment back to the longer of (i) 10 feet and (ii) the shortest length reasonably necessary to ensure employee safety; and (d) remove all electrical conduits back to the longer of (i) 10 feet and (ii) the shortest length
reasonably necessary to ensure employee safety. 
 2.7 Notwithstanding the foregoing or anything contained herein to the contrary, either
party may immediately terminate this Project Agreement for cause as provided, and with the same rights and remedies set forth, in the Master Agreement. 
 3.
Pricing and Payment 
 3.1 Ralcorp shall pay External Manufacturer the prices set forth in Attachment 3, (which shall be set at
standard cost plus 6%) for the services performed and the Products purchased pursuant to this Project Agreement. Such payments shall be made to External Manufacturer at the address set forth in the Master Agreement. 
 3.2 Until such time as the distribution and logistics and warehousing services expire or terminate pursuant to the Transition Services Agreement,
External Manufacturer shall retain title to all Products until immediately before delivery to Ralcorp’s customers, at which time External Manufacturer will sell Products to Ralcorp and title will transfer with such sale. After such time as the
distribution and logistics and warehousing services expire or are terminated, delivery of the Products shall be FOB External Manufacturer’s loading dock. External Manufacturer shall receive from Ralcorp, via Email, an “Inventory Ship To
Location” acknowledgement of receipt of shipment. Payment shall be based upon said acknowledgement. Payment terms shall be net thirty (30) days from the date title shall transfer to Ralcorp. Payment shall be made based upon quantity of
material received and at the contract price contained in this Project Agreement and the attachments hereto. 
 3.3 External Manufacturer warrants that the manufacturing line will be certified [Circle U]4 Kosher effective upon
production startup. External Manufacturer understands that Ralcorp’s inability to provide Kosher Products to its customers will result in loss of a significant amount of sales. Ralcorp agrees to incur all costs for initial certification and
External Manufacturer will incur all on-going annual certification costs. If [Circle U] Kosher certification for the Products requires modification to existing equipment, or the purchase of additional equipment, both parties agree to negotiate
related costs and timing in good faith. 
  

	 4
	 To be conformed at execution as appropriate. 

  

 3 

 3.4 External Manufacturer will not increase Direct Labor, Overhead & Margin
(“Conversion”) during the Initial Term. External Manufacturer and Ralcorp will review Conversion costs 30 days prior to the expiration of the Initial Term. In the event of any increase or decrease to External Manufacturer’s Conversion
costs as set forth on Attachment 3, External Manufacturer shall provide Ralcorp with written notice setting forth the revised Attachment 3 reflecting the revised price and written evidence reasonably satisfactory to Ralcorp of the
basis for such revised price. Any such price adjustment must be made in writing. Any revised price shall go into effect the first day of the Renewal Term. 
 3.5 If Ralcorp elects to change specifications, to the extent that the changes affect Conversion, Conversion will be adjusted accordingly upon implementation of the specification. 
 3.6 Packaging and Raw Materials costs may be adjusted every six (6) months during the Initial Term and the Renewal Term of this Agreement. 30 days
prior to the expiration of such six (6) month period, to the extent there is any increase or decrease to External Manufacturer’s Packaging and Raw Materials portion of the costs as set forth on Attachment 3, such that there is an
increase or decrease in the aggregate cost of the Product, External Manufacturer shall provide Ralcorp with written notice setting forth a revised Attachment 3, reflecting the revised aggregate price and written evidence reasonably
satisfactory to Ralcorp of the basis for such revised price. Any such price adjustment must be made in writing. Any revised price shall go into effect the first day of the succeeding six (6) month period. 
 3.7 All reasonable costs incurred by External Manufacturer in connection with line trials and operation startup and other amounts payable hereunder shall
be billed separately by External Manufacturer and paid by Ralcorp. Such costs shall include actual raw materials and packaging materials costs and an agreed-upon conversion cost for line trials. All overtime costs incurred by External Manufacturer
as a result of Ralcorp’s business needs beyond historical production trends shall be billed separately by External Manufacturer and paid by Ralcorp. 
 3.8 Following such time as the distribution and logistics and warehousing services expire or terminate pursuant to the Transition Services Agreement, for sales intended for export from Canada, Ralcorp shall provide
External Manufacturer, in all applicable cases, with evidence of export required by Schedule VI, Part V of the Excise Tax Act (Canada) and similar Ontario legislation to facilitate zero-rating of such sales. On sales that do not meet zero-rating
requirements, including but not limited to sales to any Canadian subsidiary of Ralcorp shipped to Canadian locations, External Manufacturer shall charge all applicable sales taxes and Ralcorp or such Canadian subsidiary of Ralcorp as applicable
shall provide External Manufacturer with any applicable purchase exemption certificates. 
 3.9 (a) The amounts to be paid to External
Manufacturer under this agreement are exclusive of any applicable taxes ( “Tax” or “Taxes”) required by law to be collected 

  

 4 

 
from Ralcorp or otherwise applicable in respect of the supply (including withholding, sales, use, excise or services tax, which may be assessed on the
Products). If a Tax is assessed or otherwise applicable in respect of the supplyof the Products or any services performed by External Manufacturer hereunder, Ralcorp will in all events be fully responsible for such Tax, and will pay directly,
reimburse or indemnify External Manufacturer for such Tax. The parties agree to cooperate with each other in determining the extent to which any Tax is due and owing under the circumstances, and will provide and make available to each other any
resale certificate, information regarding out of state use of materials, services or sale, and other exemption certificates or information reasonably requested by either party. 
 (b) In addition to any amounts otherwise payable pursuant to this agreement, Ralcorp shall be responsible for any and all import duties, customs charges,
sales, use, excise, services or similar taxes imposed on the sale of the Products by External Manufacturer to Ralcorp pursuant to this Agreement, including, but not limited to, GST, HST, QST and PST (“Sales Taxes”) and shall either
(i) remit such Sales Taxes to External Manufacturer (and External Manufacturer shall remit the amounts so received to the applicable taxing authority) or (ii) provide External Manufacturer with a certificate or other proof, reasonably
acceptable to External Manufacturer, evidencing an exemption from liability for such Sales Taxes. For the avoidance of doubt, all prices for the Products under this Agreement are expressed exclusive of Sales Taxes. 
 4. Materials 
 4.1 As set forth in Article 7.1 of the Master
Agreement, External Manufacturer shall purchase the “Materials” (as defined in the Master Agreement), and such purchased Materials shall be the property of External Manufacturer. 
 4.2 Immediately following the closing of the RMT Transaction Agreement, External Manufacturer shall
acquire from Ralcorp all raw materials and packaging materials located at [•]5 purchased by Ralcorp pursuant to the RMT Transaction Agreement
at the dollar value for such raw materials and packaging materials as set forth on Schedule 4.10 thereto. 
 4.3 External Manufacturer shall
be responsible for first in/first out usage of the Materials. External Manufacturer shall comply with Ralcorp’s directions. External Manufacturer shall use commercially reasonable efforts to limit Ralcorp’s liability for obsolete Materials
through prudent material management practices. 
 4.4 External Manufacturer shall use all of the Materials purchased under the Supplier Terms
exclusively for the services performed by it for Ralcorp pursuant to this Project Agreement, except as agreed upon by Ralcorp in writing. External Manufacturer shall keep all of the Materials purchased under Ralcorp supplier contracts, which can be
utilized in other Ralcorp products consistent with the terms hereof. 
  

	 5
	 Appropriate plant per each Project Agreement to be inserted by parties. 

  

 5 

 4.5 External Manufacturer will be provided with the names of Ralcorp approved suppliers as part of the
raw material specification for each ingredient. Supplier contracts, supplier names, addresses, phone numbers, order lead times and Ralcorp contacts are listed in Attachment 4. External Manufacturer shall not purchase ingredients for
manufacture of the Products under this Agreement other than from Ralcorp approved suppliers. 
 4.6 External Manufacturer shall perform
certain tests on all of the Materials as indicated by Ralcorp to determine whether the same conform to the Specifications set forth in Attachment 1. In the event that any such Materials fail to conform to such Specifications, External
Manufacturer shall promptly notify Ralcorp for instructions. 
 4.7 External Manufacturer shall be solely liable for determining whether the
Materials meet the Specifications and testing procedures as set forth in Attachment 1, except that External Manufacturer may rely on the results of Ralcorp supplier’s tests for the Materials purchased under Ralcorp supply contracts.

 4.8 Following such time as forecasting services are transitioned from External Manufacturer to Ralcorp pursuant to the Transition Services
Agreement, External Manufacturer shall order and maintain sufficient materials to meet the Products’ production needs up to a maximum ninety (90) days as specified in forecasts or as otherwise directed by Ralcorp. 
 4.9 At External Manufacturer’s cost and expense, External Manufacturer shall collect and keep retention samples in accordance with Ralcorp’s
written procedures set forth in Attachment 11. Routine samples of Products shall also be sent to Ralcorp at External Manufacturer’s cost and expense, including the costs for freight. 
 5. Scheduling 
 5.1 The External Manufacturer will provide a
holiday schedule to Ralcorp Logistics every July for the following year. Production may be run on External Manufacturer designated holidays as mutually agreed upon between Ralcorp and the External Manufacturer on a case-by-case basis. External
Manufacturer designated holidays are defined as the scheduled holidays as well as their respective attached weekend days (e.g.: the Saturday and Sunday prior to Labor Day Monday would be considered attached). If changes occur, External Manufacturer
shall provide Ralcorp with its Holiday or other downtime schedule 90 days in advance of said holiday or downtime. 
 5.2 Ralcorp shall
provide External Manufacturer with a rolling 12-week schedule from which External Manufacturer shall determine its periodic need for the Materials and the tentative production schedule. Ralcorp Production Planning shall update this schedule on a
weekly basis. Ralcorp will issue Purchase Orders to cover a two-week production schedule. External Manufacturer agrees to use commercially 

  

 6 

 
reasonable efforts to accommodate Ralcorp’s request to increase this schedule with a minimum of 3 working days notice, provided that External
Manufacturer has the capability (i.e., the Materials and Direct Labor) to comply and provided that the resultant schedule remains within the two week production schedules in practice at such time. External Manufacturer agrees to use its commercially
reasonable efforts to accommodate Ralcorp’s request to decrease this schedule with a minimum of 5 working days notice, provided that External Manufacturer has the ability to comply and provided that the resultant schedule remains within the two
week production schedules in practice at such time and does not impact External Manufacturer’s costs. Agreed to two-week production schedules and run rules, which may be amended from time to time upon mutual agreement, are defined in
Attachment 5. In addition, Ralcorp shall provide to External Manufacturer a rolling six month forecast for Product in order to facilitate External Manufacturer’s capacity or budget planning. The agreed upon run rules may be modified
by the mutual consent of the parties hereto at any time, provided that any request by Ralcorp to change or modify External Manufacturer’s current production capabilities and production run rules will trigger an immediate pricing review of the
price per case of the Product, and to the extent such modification changes the cost of producing the Product, such change will be reflected in an adjustment to the price of the Product within thirty (30) days of implementing such change.

 5.3 External Manufacturer shall maintain and retain accurate records of production, shipments, scrap losses, rejected Materials, and
rejected Products, quality records according to the provisions of the Specifications for the Products set forth in Attachment 1 and the Guidelines (as defined in the Master Agreement), as well as other records required to be kept by
applicable local, state or federal law or as may be requested by Ralcorp. Such records shall be available to Ralcorp for audit verification at any time during External Manufacturer’s regular business hours and shall be retained by External
Manufacturer for Ralcorp’s use for at least two (2) years after completion of production. Ralcorp shall also have the right to audit invoices for the Material purchases to verify billing. 
 5.4 For each day External Manufacturer produces Products for Ralcorp pursuant to this Agreement, External Manufacturer shall report to Ralcorp the actual
quantities of the Products produced by the close of business the following business day. 
 6. Storage and Shipment 
 6.1 External Manufacturer shall provide at its plant, at no additional charge to Ralcorp, storage space to hold up to ten (10) days of finished goods
Products inventory and up to 90 days of Raw ingredients requiring refrigeration, if any. External Manufacturer agrees not to store finished goods in outside storage without Ralcorp’s prior approval, a decision which shall not be unreasonably
delayed. All inventory held at External Manufacturer’s location and its outside storage location shall be managed by External Manufacturer for the benefit of Ralcorp and External Manufacturer agrees to include in all contract with such
third-party storage providers a statement of Ralcorp’s rights as a third-party beneficiary and that such third-party storage providers shall comply with Ralcorp’s storage and handling guidelines, as amended from time to time. The foregoing
notwithstanding, where practicable, the parties shall operate on a make-and-ship basis. 
  

 7 

 6.2 External Manufacturer shall furnish a copy of the bill of lading to Ralcorp at the time of shipment.
In the event that Ralcorp requires the bill of lading contain a “ROCET” (Replenishment, Order, Calculation, Evaluation, Tool; a reporting system that produces stock status and critical inventory and exception reports at local and national
levels) number, External Manufacturer will be provided a number by Ralcorp which External Manufacturer will reference when arranging a delivery appointment as well as on all invoices and bills of lading submitted to Ralcorp. External Manufacturer
shall ship on a first-in/first-out basis to ensure maximum shelf life to Ralcorp and its customers. 
 6.3 External Manufacturer agrees to
utilize CHEP pallets as required per the direction of Ralcorp and as referenced in Attachment 6. However, until instructed to the contrary by Ralcorp, the parties agree that, as of the effective date of this Project Agreement, External
Manufacturer will not be required to use CHEP pallets (see Packaging Specification listed on Attachment l for specifics). All pricing implications of any CHEP pallet program will be reviewed and mutually agreed upon prior to
implementation. 
 6.4 Following such time as the distribution and logistics and warehousing services are transitioned from External
Manufacturer to Ralcorp pursuant to the Transition Services Agreement, External Manufacturer will coordinate all transportation of the Products between External Manufacturer, outside storage, and Ralcorp locations. External Manufacturer will use
carriers identified by Ralcorp Corporate Transportation. If preferred carriers are not available, External Manufacturer will obtain a written list of alternate carriers from Ralcorp. 
 6.5 LTL (less than a load) orders will be shipped by LTL carriers identified by Ralcorp Corporate Transportation. 
 6.6 On occasion, Ralcorp may instruct External Manufacturer, at Ralcorp’s cost, to ship the Products next day delivery. External Manufacturer will
use overnight carriers identified by Ralcorp Corporate Transportation. 
 6.7 Finished goods inventory quantities shall be reported in
writing to Ralcorp Logistics each Monday for the creation/refinement of the shipment schedule. External Manufacturer shall complete physical inventories of both the External Manufacturer and outside storage each quarter to ensure inventory accuracy.

 7. Exclusivity and Non-Compete Obligations 
 7.1 External Manufacturer agrees not to use any equipment owned by Ralcorp under this Project Agreement for the manufacturing of any other products or for any purpose other than the manufacturing of the Products, without the prior written
consent of Ralcorp, which consent may be given at Ralcorp’s sole and absolute discretion. 
  

 8 

 8. Products Recall 
 8.1 If External Manufacturer becomes aware of any information regarding Products manufactured for Ralcorp that may indicate a potential quality, safety or labeling defect or error, External Manufacturer shall, in addition to any
notification required by law, notify Ralcorp immediately by personal contact to one of the people listed on Attachment 8. 
 9. Existing
Equipment 
 9.1 Ralcorp shall provide certain equipment to External Manufacturer for use in manufacturing the Products, with such equipment
to be set forth in the Equipment Bailment Agreement shown as Attachment 9 to this Project Agreement (the “Existing Equipment”). Ralcorp and External Manufacturer hereby agree that such Existing Equipment used by External
Manufacturer pursuant to this Project Agreement shall be used in accordance with the terms of the Equipment Bailment Agreement. 
 10. Conflict of Terms.

 Notwithstanding anything herein to the contrary, any conflicts or disputes between the terms of this Project Agreement and any Purchase
Order shall be resolved in favor of this Project Agreement, unless stated otherwise. 
 IN WITNESS WHEREOF, the parties have duly
executed this Project Agreement by their respective authorized representatives. 
  

							
	KRAFT FOODS GLOBAL, INC.	 	[RALCORP SUBSIDIARY]
				
	By:	  	  
	 	By: 	 	  

	Name:	  	  
	 	Name:	 	  

	Title:	  	  
	 	Title:	 	  

	Date:	  	  
	 	Date:	 	  

  

 9

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