Document:

Engility Master Savings Plan

 Exhibit 4.7 
 ENGILITY MASTER SAVINGS PLAN 
 (Effective June 29, 2012)

 MASTER SAVINGS PLAN DOCUMENT 

TABLE OF CONTENTS 
  

							
	 INTRODUCTION
	  	 	1	  
		
	 ARTICLE I—DEFINITIONS
	  	 	2	  
			
	1.1	 	 ACCOUNT
	  	 	2	  
	1.2	 	 AFFILIATE
	  	 	2	  
	1.3	 	 AFTER-TAX CONTRIBUTIONS
	  	 	2	  
	1.4	 	 AFTER-TAX CONTRIBUTION ACCOUNT
	  	 	2	  
	1.5	 	 BENEFICIARY
	  	 	2	  
	1.6	 	 BOARD OF DIRECTORS
	  	 	3	  
	1.7	 	 CATCH-UP CONTRIBUTIONS
	  	 	3	  
	1.8	 	 CATCH-UP CONTRIBUTION ACCOUNT
	  	 	3	  
	1.9	 	 CODE
	  	 	3	  
	1.10	 	 COMMITTEE
	  	 	3	  
	1.11	 	 COMPANY
	  	 	3	  
	1.12	 	 COMPENSATION
	  	 	3	  
	1.13	 	 EFFECTIVE DATE
	  	 	4	  
	1.14	 	 ELIGIBLE EMPLOYEE
	  	 	4	  
	1.15	 	 ELIGIBLE EMPLOYEE CONTRIBUTIONS
	  	 	4	  
	1.16	 	 ELIGIBLE EMPLOYEE CONTRIBUTION ACCOUNT
	  	 	5	  
	1.17	 	 EMPLOYER
	  	 	5	  
	1.18	 	 EMPLOYER CONTRIBUTION ACCOUNT
	  	 	5	  
	1.19	 	 EMPLOYER CONTRIBUTIONS
	  	 	5	  
	1.20	 	 ENGILITY STOCK
	  	 	5	  
	1.21	 	 ENGILITY STOCK FUND
	  	 	5	  
	1.22	 	 ERISA
	  	 	5	  
	1.23	 	 FORMER PARTICIPANT
	  	 	5	  
	1.24	 	 HIGHLY COMPENSATED EMPLOYEE
	  	 	5	  
	1.25	 	 HOUR OF SERVICE
	  	 	6	  
	1.26	 	 INVESTMENT FUND
	  	 	7	  
	1.27	 	 L-3 STOCK
	  	 	7	  
	1.28	 	 L-3 STOCK FUND
	  	 	7	  
	1.29	 	 MATCHING CONTRIBUTIONS
	  	 	8	  
	1.30	 	 MATCHING CONTRIBUTION ACCOUNT
	  	 	8	  
	1.31	 	 NON-COVERED EMPLOYER
	  	 	8	  
	1.32	 	 NON-COVERED STATUS
	  	 	8	  
	1.33	 	 NON-HIGHLY COMPENSATED EMPLOYEE
	  	 	8	  
	1.34	 	 NORMAL RETIREMENT DATE
	  	 	8	  
	1.35	 	 PARTICIPANT
	  	 	8	  
	1.36	 	 PERIOD OF SERVICE
	  	 	8	  
	1.37	 	 PERIOD OF SEVERANCE
	  	 	8	  
	1.38	 	 PLAN
	  	 	8	  
	1.39	 	 PLAN YEAR
	  	 	9	  
	1.40	 	 PRE-TAX CONTRIBUTIONS
	  	 	9	  
	1.41	 	 PRE-TAX CONTRIBUTION ACCOUNT
	  	 	9	  
	1.42	 	 PRIOR PLAN
	  	 	9	  
	1.43	 	 RECORDKEEPER
	  	 	9	  
	1.44	 	 ROLLOVER CONTRIBUTIONS
	  	 	9	  
	1.45	 	 ROLLOVER CONTRIBUTION ACCOUNT
	  	 	9	  
	1.46	 	 ROTH ELECTIVE DEFERRAL ACCOUNT
	  	 	9	  

  
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Master Savings Plan 

							
	1.47	 	 SERVICE
	  	 	9	  
	1.48	 	 SEVERANCE FROM SERVICE DATE
	  	 	10	  
	1.49	 	 SUPPLEMENTAL CONTRIBUTIONS
	  	 	10	  
	1.50	 	 SUPPLEMENTAL CONTRIBUTION ACCOUNT
	  	 	10	  
	1.51	 	 TERMINATION oF EMPLOYMENT
	  	 	10	  
	1.52	 	 TOTAL DISABILITY
	  	 	10	  
	1.53	 	 TRUST oR TRUST FUND
	  	 	10	  
	1.54	 	 TRUST AGREEMENT
	  	 	10	  
	1.55	 	 TRUSTEE
	  	 	10	  
	1.56	 	 VALUATION DATE
	  	 	10	  
		
	ARTICLE II—ADMINISTRATION	  	 	11	  
			
	2.1	 	 COMMITTEE
	  	 	11	  
	2.2	 	 DISCRETIONARY POWER TO INTERPRET AND
ADMINISTER THE PLAN
	  	 	11	  
	2.3	 	 GENERAL PROVISIONS
	  	 	11	  
	2.4	 	 POWER TO EXECUTE PLAN AND GOVERNMENT
DOCUMENTS
	  	 	12	  
	2.5	 	 CLAIMS PROCEDURE
	  	 	12	  
	2.6	 	 INDEMNIFICATION
	  	 	12	  
		
	ARTICLE III—PARTICIPATION	  	 	13	  
			
	3.1	 	 GENERAL CONDITIONS OF ELIGIBILITY
	  	 	13	  
	3.2	 	 ELECTION TO PARTICIPATE
	  	 	13	  
	3.3	 	 TRANSFERS FROM NON-COVERED STATUS
	  	 	13	  
	3.4	 	 TRANSFER TO NON-COVERED STATUS
	  	 	13	  
	3.5	 	 TRANSFERs AMONG PARTICIPATING EMPLOYERS
	  	 	13	  
	3.6	 	 ELIGIBILITY UPON RE-EMPLOYMENT
	  	 	14	  
	3.7	 	 SERVICE UNDER ELAPSED TIME METHOD
	  	 	14	  
	3.8	 	 QUALIFIEd MILITARY SERVICE
	  	 	15	  
	3.9	 	 FMLA
	  	 	15	  
		
	ARTICLE IV—CONTRIBUTIONS	  	 	16	  
			
	4.1	 	 PRE-TAX CONTRIBUTIONS
	  	 	16	  
	4.2	 	 AFTER-TAX CONTRIBUTIONS
	  	 	18	  
	4.3	 	 CATCH-UP CONTRIBUTIONS
	  	 	18	  
	4.4	 	 MATCHING CONTRIBUTIONS
	  	 	18	  
	4.5	 	 OTHER EMPLOYEr CONTRIBUTIONS
	  	 	19	  
	4.6	 	 ROLLOVER CONTRIBUTIONS
	  	 	19	  
	4.7	 	 CONTRIBUTIONS REQUIRED BY THE TERMS OF
A COLLECTIVE BARGAINING AGREEMENT
	  	 	19	  
	4.8	 	 SUSPENSION OF CONTRIBUTIONS UPON TRANSFER
TO NON-COVERED STATUS
	  	 	19	  
	4.9	 	 TIMING OF CONTRIBUTIONS TO TRUSTEE
	  	 	19	  
	4.10	 	 METHOD BY WHICH CONTRIBUTIONS ARE MADE
TO THE TRUST
	  	 	19	  
	4.11	 	 TRANSFERS FROM PRIOR PLAN
	  	 	20	  
	4.12	 	 QUALIFIED NON-ELECTIVE CONTRIBUTIONS
	  	 	20	  
		
	ARTICLE V—LIMITATIONS ON CONTRIBUTIONS	  	 	21	  
			
	5.1	 	 SUSPENSION OF CONTRIBUTIONS UPON REACHING
THE SAVINGS MAXIMUM
	  	 	21	  
	5.2	 	 RETURN OF EXCESS DEFERRALS
	  	 	21	  
	5.3	 	 SECTION 401(K) LIMIT ON PRE-TAX
CONTRIBUTIONS
	  	 	22	  
	5.4	 	 SECTION 401(M) LIMIT ON MATCHING
CONTRIBUTIONS
	  	 	23	  
	5.5	 	 ANNUAL ADDITIONS LIMIT
	  	 	25	  
		
	ARTICLE VI—PARTICIPANTS’ ACCOUNTS	  	 	28	  
			
	6.1	 	 ESTABLISHMENT OF ACCOUNTS
	  	 	28	  
	6.2	 	 ACCOUNTS IN INVESTMENT FUNDS
	  	 	28	  
	6.3	 	 HOW ACCOUNTS ARE VALUED
	  	 	28	  

  
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Master Savings Plan 
  

  
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	ARTICLE VII—INVESTMENT OF CONTRIBUTIONS; TRANSFERS BETWEEN FUNDS	  	 	29	  
			
	7.1	 	 PARTICIPANT DIRECTED INVESTMENTS
	  	 	29	  
	7.2	 	 DISCONTINUED FUNDS
	  	 	30	  
	7.3	 	 LIMITATION OR SUSPENSION OF TRANSACTION
AND LIMITATION OF DAILY SECURITIES TRADING
	  	 	30	  
		
	ARTICLE VIII—VESTING	  	 	31	  
			
	8.1	 	 FULL VESTING IN ELIGIBLE EMPLOYEE
CONTRIBUTION ACCOUNT
	  	 	31	  
	8.2	 	 VESTING IN EMPLOYER CONTRIBUTION
ACCOUNT
	  	 	31	  
	8.3	 	 FORFEITURES
	  	 	31	  
		
	ARTICLE IX—WITHDRAWALS PRIOR TO TERMINATION OF SERVICE; LOANS	  	 	32	  
			
	9.1	 	 WITHDRAWALS
	  	 	32	  
	9.2	 	 WITHDRAWAL OF AFTER-TAX CONTRIBUTIONS
	  	 	32	  
	9.3	 	 WITHDRAWAL OF ROLLOVER CONTRIBUTION
ACCOUNT
	  	 	32	  
	9.4	 	 WITHDRAWAL OF VESTED MATCHING CONTRIBUTION
ACCOUNT
	  	 	32	  
	9.5	 	 WITHDRAWAL OF PRE-TAX CONTRIBUTIONS
	  	 	32	  
	9.6	 	 HARDSHIP WITHDRAWALS
	  	 	32	  
	9.7	 	 QUALIFIED RESERVIST DISTRIBUTIONS
	  	 	34	  
	9.8	 	 WITHDRAWAL PRO-RATA FROM INVESTMENT
FUNDS
	  	 	34	  
	9.9	 	 TIMING OF WITHDRAWAL PAYMENTS
	  	 	34	  
	9.10	 	 LOANS
	  	 	34	  
		
	ARTICLE X—DISTRIBUTIONS	  	 	36	  
			
	10.1	 	 PAYMENT UPON TERMINATION OF EMPLOYMENT
	  	 	36	  
	10.2	 	 CASH-OUT
	  	 	36	  
	10.3	 	 APPLICATION FOR BENEFITS
	  	 	36	  
	10.4	 	 GENERAL RULES
	  	 	36	  
	10.5	 	 CONSENT FOR EARLY DISTRIBUTIONS
	  	 	37	  
	10.6	 	 DIRECT ROLLOVER
	  	 	37	  
	10.7	 	 DISTRIBUTIONS IN CASH OR STOCK
	  	 	38	  
	10.8	 	 QUALIFIED JOINT AND SURVIVOR ANNUITY
	  	 	38	  
	10.9	 	 QUALIFIED PRERETIREMENT SURVIVOR ANNUITY
	  	 	39	  
		
	ARTICLE XI—SPECIAL TOP-HEAVY PROVISIONS	  	 	40	  
			
	11.1	 	 TOP-HEAVY RULES
	  	 	40	  
	11.2	 	 DEFINITIONS
	  	 	40	  
	11.3	 	 MINIMUM CONTRIBUTION
	  	 	42	  
	11.4	 	 TOP-HEAVY VESTING SCHEDULE
	  	 	42	  
		
	ARTICLE XII—FUNDING OF THE SAVINGS PLAN; TRUST FUND	  	 	44	  
			
	12.1	 	 TRUST AGREEMENT
	  	 	44	  
	12.2	 	 INCOME ON FUNDS
	  	 	44	  
	12.3	 	 EXCLUSIVE BENEFIT OF TRUST FUND
	  	 	44	  
	12.4	 	 MISTAKE OF FACT
	  	 	44	  
	12.5	 	 CONTRIBUTIONS DISALLOWED BY CODE
	  	 	44	  
		
	ARTICLE XIII—AMENDMENT AND TERMINATION	  	 	45	  
			
	13.1	 	 PLAN AMENDMENTS
	  	 	45	  
	13.2	 	 PLAN TERMINATION; DISCONTINUANCE OF
CONTRIBUTIONS
	  	 	45	  
	13.3	 	 VESTING ON PLAN TERMINATION
	  	 	45	  
	13.4	 	 DISTRIBUTIONS ON PLAN TERMINATION
	  	 	45	  
		
	ARTICLE XIV—GENERAL PROVISIONS	  	 	46	  
			
	14.1	 	 NO CONTRACT OF EMPLOYMENT
	  	 	46	  
	14.2	 	 PAYMENTS SOLELY FROM TRUST FUND
	  	 	46	  

  
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Master Savings Plan 
  

  
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	14.3	 	 INCOMPETENCY
	  	 	46	  
	14.4	 	 ALIENATION AND QDROs
	  	 	46	  
	14.5	 	 NOTICE TO THE COMMITTEE
	  	 	47	  
	14.6	 	 MERGERS AND TRANSFERS
	  	 	47	  
	14.7	 	 FIDUCIARIES
	  	 	47	  
	14.8	 	 PLANS SHALL COMPLY WITH LAW; CHOICE
OF LAW
	  	 	47	  
	14.9	 	 ERISA 404(c)
	  	 	47	  
	14.10	 	 GENDER
	  	 	48	  
	14.11	 	 DEEMED DISTRIBUTIONS OF UNVESTED
AMOUNTS
	  	 	48	  
	14.12	 	 HEADINGS
	  	 	48	  
	14.13	 	 MISSING PAYEES
	  	 	48	  
	14.14	 	 CHANGES IN VESTING SCHEDULE
	  	 	48	  
	14.15	 	 TAX WITHHOLDING
	  	 	49	  
	14.16	 	 COMMON TRUST FUNDS
	  	 	49	  
		
	SCHEDULE A MINIMUM REQUIRED DISTRIBUTIONS	  	 	A-1	  

  
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Master Savings Plan 
  

  
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 INTRODUCTION 
 Engility Corporation (the “Company”) establishes the Engility Master Savings Plan (the “Plan”) to provide retirement benefits to eligible employees of Engility Corporation and its
affiliated business units. The Plan is adopted effective June 29, 2012. 
 The Plan is established in connection with the distribution by
L-3 Communications Holdings, Inc. to its public shareholders of 100 percent of the common shares of Engility Holdings, Inc. Effective on July 18, 2012, Engility Corporation will be a subsidiary of Engility Holdings, Inc., and will continue to
be the sponsor of this Plan. 
 The Engility Master Savings Plan is comprised of two parts. The first part consists of this Plan document, which
sets forth the provisions that apply to all eligible employees. This Plan document is effective as of June 29, 2012. 
 The second part
consists of Schedule B which set forth the specific benefits, rights and features that apply to employees of each of the Engility Corporation business units. 
 The benefits payable to or on behalf of a Participant in accordance with the provisions of this Plan shall not be affected by the terms of any amendment to the Plan adopted after such Participant’s
employment terminates, unless the amendment expressly provides otherwise. 
 The Plan is intended to be qualified under Section 401(a) of
the Internal Revenue Code of 1986, as amended (the “Code”) and its Trust is intended to be tax-exempt under Code Section 501(a). Participants are entitled to receive benefits in accordance with the terms of the Plan in effect on the
date they terminate employment or retire. 

  
 Engility
Master Savings Plan 

 ARTICLE I—DEFINITIONS 
 As used in this Plan, the following terms shall have the meanings set forth herein. 
 1.1
ACCOUNT 
 “Account” means the individual account or accounts established for a Participant to record contributions as
adjusted for gains, including earnings, and losses. 
 1.2 AFFILIATE 
 “Affiliate” means the Company and any entity which is required to be aggregated with the Company for purposes of the controlled group rules of Code Section 414(b), the common control rules
of Code Section 414(c), the affiliated service group rules of Code Section 414(m), the rules of Code Section 414(o), and, solely for purposes of applying the rules under Section 5.5, the rules of Code Section 415(h).

 1.3 AFTER-TAX CONTRIBUTIONS 
 “After-Tax Contributions” means contributions made pursuant to Section 4.2 of the Plan by a Participant on an after-tax basis. 
 1.4 After-Tax CONTRIBUTION ACCOUNT 
 “After-Tax Contribution
Account” means the Account established for a Participant to record After-Tax Contributions and after-tax contributions made under the terms of a Prior Plan and transferred to this Plan, as adjusted for gains, including earnings, and losses.

 1.5 BENEFICIARY 

“Beneficiary” means the Participant’s beneficiary, as designated by the Participant by providing a designation to the Recordkeeper. Such
designation may be revoked or changed by providing notice to the Recordkeeper. A designation or change of beneficiary designation shall be delivered to the Recordkeeper in accordance with the Plan’s written administrative procedures. If upon
the death of the Participant there is no properly designated beneficiary then living, “Beneficiary” shall mean the first surviving class of the following classes of beneficiaries: (a) the Participant’s surviving spouse,
(b) the Participant’s surviving children per stirpes (excluding stepchildren but including adopted children), and (c) the Participant’s estate. Notwithstanding the foregoing, for a Participant who is legally married,
“Beneficiary” shall be the Participant’s legal spouse at the time of death unless the Participant designates another beneficiary with the written consent of the Participant’s spouse, which consent acknowledges the specific
non-spouse beneficiary, and is given in accordance with the provisions of the Code. Such consent shall not be valid if the Participant subsequently changes his or her beneficiary designation unless the consent form states that the Participant may
subsequently change the beneficiary. As required by the context of the Plan, the term “Beneficiary” shall include alternate payees, as defined in Code Section 414(p). If a married Participant designated his or her spouse as
Beneficiary and the Plan is provided with written proof of a subsequent legal divorce or legal separation with such spouse, his or her ex-spouse shall be deemed to have predeceased the Participant for purposes of this Beneficiary designation except
to the extent an applicable court order provides that death benefits are payable to the ex-spouse. 

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 1.6 BOARD OF DIRECTORS 

“Board of Directors” means the Board of Directors of the Company. 
 1.7 CATCH-UP CONTRIBUTIONS 
 “Catch-Up
Contributions” means the contributions made by an Employer at the election of a Participant under Section 4.3, which contributions meet the requirements of, and are described in, Section 414(v) of the Code. Such Catch-Up Contributions
shall not be taken into account for purposes of the Plan provisions implementing the limitations of Sections 402(g) and 415 of the Code. The Plan shall not be treated as failing to satisfy the Plan provisions implementing the requirements of
Section 401(a)(4), 401(k)(3), 401(k)(11), 410(b) or 416 of the Code, as applicable, by reason of the making of such Catch-Up Contributions. 
 1.8 CATCH-UP CONTRIBUTION ACCOUNT 

“Catch-Up Contribution Account” means the Account established for a Participant to record Catch-Up Contributions and catch-up contributions made
under the terms of a Prior Plan and transferred to this Plan, as adjusted for gains, including earnings, and losses. 
 1.9 CODE

 “Code” means the Internal Revenue Code of 1986, as amended from time to time, and all appropriate regulations and administrative
guidance. 
 1.10 COMMITTEE 
 “Committee” means the Benefit Plan Committee, which administers the Plan. 
 1.11
COMPANY 
 “Company” means Engility Corporation, a Delaware corporation. The Company shall act by resolution of its
Board of Directors. 
 1.12 COMPENSATION 
 “Compensation” in any Plan Year shall be taken into account up to, but shall not exceed, the limit in Section 401(a)(17) of the Code in effect for that Plan Year. Any increase in the
Section 401(a)(17) limit shall not apply to years preceding the first year for which the increase is effective. If a cost of living adjustment is declared under the Code Section 401(a)(17) with respect to any calendar year, it shall affect
the Compensation for the Plan Year that begins on the January 1st of that same calendar year. 

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 Solely for purposes of the nondiscrimination rules and top-heavy rules of Sections 5.3, 5.4 and 11.2,
Compensation shall mean as defined in Section 5.5(d). For purposes of determining the amount of any contributions to this Plan, Compensation shall not include stock-based compensation (whether settled in cash or stock). 

Compensation shall be determined in accordance with the following paragraphs, subject to the limit set forth in Section 401(a)(17) of the Code in
effect for that Plan Year and such other rules under Code Section 401(a)(17) as are set forth in the foregoing provisions of this Section: 

Compensation shall mean all cash remuneration that is paid to the Participant by his or her Employer during the Plan Year and includible in gross income,
including regular earnings; commissions; overtime compensation; performance based bonuses; regular vacation pay; and elective payroll deduction contributions under Code Sections 125, 132(f)(4) and 401(k). 

Compensation shall include performance based bonuses for Participants employed by an Employer only if so provided on Schedule B with respect to that
Employer. 
 Compensation shall not include non-performance based bonuses; incentive pay; severance payments; termination incentive payments;
lump sum vacation allowances; taxable fringe benefits; stock-based compensation (whether settled in cash or stock); imputed income from life insurance; employer contributions to any qualified retirement plan, nonqualified deferred compensation plan
or welfare plan; employee deferrals or contributions to any nonqualified deferred compensation plan; distributions from any qualified retirement plan, nonqualified deferred compensation plan or welfare plan; or any reimbursed expenses, such as
relocation expenses and education expenses; and any other item not specifically included in Compensation herein. 
 1.13
EFFECTIVE DATE 
 “Effective Date” means June 29, 2012. 

1.14 ELIGIBLE EMPLOYEE 
 “Eligible Employee” means any person who is a common-law employee of the Employer, but excluding any individual who is (a) an independent contractor, (b) a person included in a unit of
employees covered by a collective bargaining agreement which does not expressly provide for such person’s participation in the Plan, (c) an employee with no U.S. source income, or (d) a “leased employee” within the meaning
of Code Section 414(n). The Employer’s classification of a person at the time services are performed by such person shall be conclusive. No reclassification of a person’s status with an Employer, for any reason, without reason to
whether it is initiated by a court, governmental agency or otherwise and without regard to whether or not the Employer agrees to such reclassification, either retroactively or prospectively, shall result in the person being regarded as an Eligible
Employee during such time. 
 1.15 ELIGIBLE EMPLOYEE CONTRIBUTIONS 

“Eligible Employee Contributions” means a Participant’s Pre-Tax Contributions, After-Tax Contributions, Catch-Up Contributions and Rollover
Contributions. 

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 1.16 ELIGIBLE EMPLOYEE CONTRIBUTION ACCOUNT

 “Eligible Employee Contribution Account” means the Pre-Tax Contribution Account, After-Tax Contribution Account, Catch-Up
Contribution Account, Rollover Contribution Account and Roth Elective Deferral Account. 
 1.17 EMPLOYER 

“Employer” means each Company business unit that participates in the Plan in accordance with the terms of Schedule B. The Employers
participating in the Plan as of the Effective Date are the Employers listed on Schedule B as of that date. 
 1.18 EMPLOYER
CONTRIBUTION ACCOUNT 
 “Employer Contribution Account” means the Matching Contribution Account,
Supplemental Contribution Account and any other Account maintained by the Recordkeeper to record employer contributions. 
 1.19
EMPLOYER CONTRIBUTIONS 
 “Employer Contributions” means the Matching Contributions, Supplemental
Contributions and any other contributions made by the Employer pursuant to the terms of Schedule B or made under the terms of a Prior Plan and transferred to this Plan. 
 1.20 ENGILITY STOCK 
 “Engility Stock” means the
Class A common stock of Engility Holdings, Inc. 
 1.21 ENGILITY STOCK FUND 

“Engility Stock Fund” means the Investment Fund that consists of Engility Stock. 
 1.22 ERISA 
 “ERISA” means the Eligible Employee Retirement Income Security Act of 1974,
as amended, and all appropriate regulations and administrative guidance. 
 1.23 FORMER PARTICIPANT 

“Former Participant” means an individual who is not an Eligible Employee but has an account balance under the Plan. 

1.24 HIGHLY COMPENSATED EMPLOYEE 
 “Highly Compensated Employee” means an Eligible Employee who is employed by the Company during the determination year and is described in one or more of the following groups: 

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	 	(a)	An Eligible Employee who was a five-percent owner (as defined in Section 416(i)(1)(iii) of the Code) at any time during the determination year or the look-back
year (as described in Treas. Reg. §1.414(q)-1T). 

  

	 	(b)	An Eligible Employee who received compensation in excess of $80,000 (or such higher amount as may be established from time to time by the Internal Revenue Service)
during the look-back year. 

 For purposes of the definition of “Highly Compensated Employee,” the “determination
year” is the Plan Year for which the determination of who is highly compensated is being made and the “look back year” is the Plan Year immediately preceding the determination year. “Compensation” for this purpose is defined
within the meaning of Section 415(c)(3) of the Code and includes elective or salary reduction contributions to a cafeteria plan or a cash or deferred arrangement. Employers aggregated under Section 414(b), (c), (m) or (o) are
treated as a single employer. 
 1.25 HOUR oF SERVICE 

“Hour of Service” means 
  

	 	(a)	Each hour for which the Eligible Employee is paid, or entitled to payment, directly or indirectly, from an Employer or an Affiliate. 

 

	 	(b)	Each hour for which back pay, irrespective of mitigation of damages, is awarded to the Eligible Employee or agreed to by an Employer or an Affiliate.

  

	 	(c)	Each hour for which an Eligible Employee is paid or entitled to payment by an Employer or an Affiliate on account of a period of time during which no duties are
performed due to vacation, holiday, illness, incapacity (including disability), lay-off, jury duty, military duty or leave of absence. An Hour of Service for which an Eligible Employee is directly or indirectly paid, or entitled to payment, on
account of a period during which the Eligible Employee performed no duties shall not be credited to the Eligible Employee if such payment is made or due under a plan maintained solely for the purpose of complying with any applicable worker’s
compensation, disability insurance, or unemployment compensation law. Hours of Service also shall not be credited for a payment which solely reimburses the Eligible Employee for medical or medically related expenses incurred by the Eligible
Employee. Not more than 501 Hours of Service shall be credited under this subsection to the Eligible Employee on account of any single continuous period during which the Eligible Employee performs no duties (whether or not such period occurs in a
single Computation Period). 

  

	 	(d)	Hours of Service performed for the Employer as a “leased employee,” as defined in Section 414(n) of the Code, shall be taken into account for eligibility
and vesting purposes only. 

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	 	(e)	Solely for purposes of determining whether an Eligible Employee has incurred a Break-in-Service, an Eligible Employee who is not otherwise credited with an Hour of
Service under subsection (a), (b) or (c) above, shall be credited with an Hour of Service for each additional hour which is part of an Eligible Employee’s customary work week with an Employer or an Affiliate during which the Eligible
Employee is on an unpaid authorized leave of absence, provided the Eligible Employee resumes employment with an Employer or an Affiliate upon the expiration of such authorized leave of absence. 

 

	 	(f)	Solely for purposes of determining whether an Eligible Employee has incurred a Break-in-Service, an Eligible Employee who is absent from work for maternity or paternity
reasons and who is not otherwise credited with an Hour of Service under subsection (a), (b), (c) or (d), above, shall receive credit for the Hours of Service for which he would have been regularly scheduled had the Eligible Employee performed
duties for an Employer or an Affiliate during such absence. For purposes of such determination, an absence from work for maternity or paternity reasons means an absence (1) by reason of the pregnancy of the Eligible Employee, (2) by reason
of the birth of a child of such Eligible Employee, (3) by reason of the placement of a child with the Eligible Employee in connection with the adoption of such child by the Eligible Employee, or (4) for purposes of caring for such child
for a period beginning immediately following such birth or placement. Hours of Service credited for purposes of such determination shall be credited in the Plan Year in which such absence begins, if necessary to prevent a One Year Period of
Severance, or, in all other cases, in the next following Plan Year. In no event will more than 501 Hours of Service be credited for any single continuous period of time during which the person did not or would not have performed duties.

  

	 	(g)	The same Hours of Service shall not be credited more than once under subsections (a), (b), (c) or (d) above. The determination of Hours of Service for reasons
other than the performance of duties shall be made in accordance with the provisions of Labor Department Regulations, 29 C.F.R. § 2530.200b-2(b), and Hours of Service shall be credited to computation periods in accordance with the
provisions of Labor Department Regulations, 29 C.F.R. § 2530.200b-2(c). 

 1.26 INVESTMENT
FUND 
 “Investment Fund” means the investment funds offered under the Plan, which may be changed by the Committee from
time to time without formal plan amendment. 
 1.27 L-3 STOCK 
 “L-3 Stock” means the Class A common stock of L-3 Communications Holdings, Inc. 

1.28 L-3 STOCK FUND 
 “L-3 Stock Fund” means the Investment Fund that consists of L-3 Stock. 

 Engility Master Savings Plan 

  
 7 

 1.29 MATCHING CONTRIBUTIONS 

“Matching Contributions” means the Employer contributions described in Section 4.4 of the Plan. 

1.30 MATCHING CONTRIBUTION ACCOUNT 
 “Matching Contribution Account” means the Account established for a Participant to record Matching Contributions and matching contributions made under the terms of a Prior Plan and transferred
to this Plan, as adjusted for gains, including earnings, and losses. 
 1.31 NON-COVERED EMPLOYER

 “Non-Covered Employer” means a business unit of the Company or an Affiliate that is not an Employer. 

1.32 NON-COVERED STATUS 
 “Non-Covered Status” means a Participant’s change of employment status while remaining an employee of an Employer or an Affiliate such that he is no longer an Eligible Employee as defined
in the Plan. 
 1.33 NON-HIGHLY COMPENSATED EMPLOYEE 

“Non-Highly Compensated Employee” means any Eligible Employee or former Eligible Employee who is not a Highly Compensated Employee. 

1.34 NORMAL RETIREMENT DATE 
 “Normal Retirement Date” means the Participant’s
65th birthday. 

1.35 PARTICIPANT 

“Participant” means an Eligible Employee who has met the eligibility requirements of Section 3.1 and, to the extent required under
Section 3.2 of the Plan, has elected to participate in the Plan. 
 1.36 PERIOD oF SERVICE

 “Period of Service” is defined in Section 3.7(a). 
 1.37 PERIOD oF SEVERANCE 
 “Period of
Severance” is defined in Section 3.7(c). 
 1.38 PLAN 
 “Plan” means this Engility Master Savings Plan, as amended from time to time, which includes the Plan document, Schedule B, and the Trust Agreement. 

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 8 

 1.39 PLAN YEAR 
 “Plan Year” means the calendar year. 
 1.40 PRE-TAX
CONTRIBUTIONS 
 “Pre-Tax Contributions” means a Participant’s elective deferrals made as described in
Section 402(g)(3) of the Code and made pursuant to Section 4.1 of the Plan. 
 1.41 PRE-TAX
CONTRIBUTION ACCOUNT 
 “Pre-Tax Contribution Account” means the Account established for a Participant to
record Pre-Tax Contributions and pre-tax contributions made under the terms of a Prior Plan and transferred to this Plan, as adjusted for gains, including earnings, and losses. 
 1.42 PRIOR PLAN 
 “Prior Plan” means the L-3 Communications
Master Savings Plan, or a predecessor to that plan, or in the case of an acquisition by the Company, a tax-qualified plan maintained by the acquired employer. 
 1.43 RECORDKEEPER 
 “Recordkeeper” means the third party recordkeeper for
the Plan. 
 1.44 ROLLOVER CONTRIBUTIONS 
 “Rollover Contributions” means the contributions made by an Eligible Employee in cash of an amount described in and subject to the provisions of Sections 401(a)(31), 402, 403 or 408 of the Code.

 1.45 ROLLOVER CONTRIBUTION ACCOUNT 
 “Rollover Contribution Account” means the Account established for a Participant to record Rollover Contributions and rollover contributions made under the terms of a Prior Plan and transferred
to this Plan, as adjusted for gains, including earnings, and losses. 
 1.46 ROTH ELECTIVE DEFERRAL
ACCOUNT 
 “Roth Elective Deferral Account” means the Account established for a Participant to record “designated
Roth contributions,” as defined in Code Section 402A, made under the terms of a Prior Plan and transferred to this Plan, as adjusted for gains, including earnings, and losses. No new designated Roth contributions may be made under this
Plan. 
 1.47 SERVICE 

“Service” means the period for which an Eligible Employee is paid or is entitled to payment, subject to the rules and restrictions of Article
III, for the performance of duties for an Employer, and, solely for purposes of eligibility and vesting, for the Company and an Affiliate. If an 

 Engility Master Savings Plan 

  
 9 

 Eligible Employee transfers employment to the Company or an Affiliate in connection with a corporate
acquisition, Service includes an Eligible Employee’s period of employment with the prior employer. 
 1.48 SEVERANCE
FROM SERVICE DATE 
 “Severance From Service Date” is defined in Section 3.7(b).

 1.49 SUPPLEMENTAL CONTRIBUTIONS 
 “Supplemental Contributions” means the contributions, other than Matching Contributions, made by an Employer. 
 1.50 SUPPLEMENTAL CONTRIBUTION ACCOUNT 

“Supplemental Contribution Account” means the Account established for a Participant to record Supplemental Contributions and supplemental
contributions made under the terms of a Prior Plan and transferred to this Plan, as adjusted for gains, including earnings, and losses. 
 1.51
TERMINATION oF EMPLOYMENT 
 “Termination of Employment” means a severance from employment
within the meaning of Section 401(k)(2)(B) of the Code. 
 1.52 TOTAL DISABILITY 

“Total Disability” means a Participant is considered to be totally and permanently disabled as determined under the Employer’s
administrative and payroll procedures. 
 1.53 TRUST OR TRUST FUND 

“Trust” or “Trust Fund” means the fund held by the Trustee under the Trust Agreement to which contributions to the Plan shall be made
and out of which withdrawals and distributions under the Plan shall be paid. 
 1.54 TRUST AGREEMENT 

“Trust Agreement” means the Trust Agreement between the Company and the Trustee, pursuant to which the Plan is funded, as in effect from time to
time. The Trust Agreement is incorporated by reference into, and is fully a part of, the Plan. 
 1.55 TRUSTEE 

“Trustee” means the trustee at any time acting under the Trust Agreement. 
 1.56 VALUATION DATE 
 “Valuation Date” means the end of
each business day. 

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 10 

 ARTICLE II—ADMINISTRATION 

2.1 COMMITTEE 
 The Committee
shall consist of members appointed by the Board of Directors to serve at its pleasure. Any member of the Committee may resign by delivering his written resignation to the General Counsel of the Company. 

2.2 DISCRETIONARY POWER TO INTERPRET AND ADMINISTER
THE PLAN 
  

	 	(a)	Subject to the limitations of the Plan, the Committee shall establish rules for the administration and interpretation of the Plan. The determination of the Committee as
to any disputed question shall be conclusive. All actions, decisions and interpretations of the Committee in administering the Plan shall be performed in a uniform and non-discriminatory manner. 

 

	 	(b)	The Committee has complete discretionary and final authority to determine all questions concerning the interpretation and administration of the Plan. The administrative
decisions and Plan interpretations made by the Committee shall be given full deference by any court of law. 

  

	 	(c)	Each member of the Committee may delegate committee responsibilities among the Company’s directors, officers or employees, and may consult with and hire outside
experts. 

  

	 	(d)	Employees of the Company or an Affiliate who are human resources personnel or benefits representatives shall, under the authority of the Committee, perform the routine
administration of the Plan, such as distributing and collecting forms, creating rules and procedures, and providing information about Plan procedures. 

  

	 	(e)	Should any individual receive oral or written information concerning the Plan, which is contradicted by a subsequent determination by the Committee, the
Committee’s final determination shall control. 

 2.3 GENERAL PROVISIONS 

 

	 	(a)	The members of the Committee may authorize one or more of their members to execute or deliver any instrument, make any payment or perform any other act which the Plan
authorizes or requires the Committee to do. 

  

	 	(b)	Any act which the Plan authorizes or requires the Committee to do must be done by a majority of its members. The action of such majority shall constitute the action of
the Committee and shall have the same effect for all purposes as if assented to by all members of the Committee at the time in office. 

  

	 	(c)	The Committee may employ counsel and other agents and may procure such clerical, accounting and other services as they may require in carrying out the provisions of the
Plan. 

 Engility Master Savings Plan 

  
 11 

	 	(d)	No member of the Committee shall receive any compensation for his or her services as such. 

 

	 	(e)	All expenses of administering the Plan, including, but not limited to, fees of accountants and counsel, shall be paid from the Trust Fund except to the extent paid by
the Company. 

  

	 	(f)	For purposes of ERISA, the Company shall be the “Named Fiduciary” and the “Plan Administrator” and is hereby designated as agent for service of
legal process for the Plan. The Company may delegate any and all of its responsibilities as Named Fiduciary and as Plan Administrator among its directors, officers or employees and may consult with and hire outside experts. 

2.4 POWER TO EXECUTE PLAN AND GOVERNMENT
DOCUMENTS 
 Any appointed Vice President of the Company shall have the authority to execute governmental filings or other
documents relating to the Plan, or the Company, through action of its Board of Directors, may delegate this authority to another officer or employee of the Company. 
 2.5 CLAIMS PROCEDURE 
  

	 	(a)	The Committee shall make all determinations as to the right of any person to benefits. The Committee shall adopt procedures for the presentation of claims for benefits
and for the review of the denial of such claims by the Committee. The decision of the Committee upon such review shall be final, subject to appeal rights provided by law. 

 

	 	(b)	Any legal action for benefits under the Plan must be commenced within two years of the date that an initial claim for benefits was filed with the Plan Administrator.
The Plan Administrator will be the necessary party to any action or proceeding involving the assets held with respect to the Plan or the administration thereof. No Eligible Employee, Participant, Former Participant or their Beneficiaries, or any
other person having or claiming to have an interest in the Plan will be entitled to any notice or process. Any final judgment that may be entered in any such action or proceeding will be binding and conclusive on all persons having or claiming to
have any interest in the Plan. 

 2.6 INDEMNIFICATION 
 To the fullest extent permitted by law, the Company agrees to indemnify, to defend, and hold harmless the members of the Committee, individually and collectively, against any liability whatsoever for any
action taken or omitted by them in good faith in connection with the Plan or their duties hereunder and for any expenses or losses for which they may become liable as a result of any such actions or non-actions unless resultant from their own gross
negligence or willful misconduct as determined by the Board of Directors, and the Company shall purchase insurance for the Committee to cover any of their potential liabilities with regard to the Plan and Trust. 

 Engility Master Savings Plan 

  
 12 

 ARTICLE III—PARTICIPATION 

3.1 GENERAL CONDITIONS oF ELIGIBILITY 

 

	 	(a)	Each Eligible Employee shall be eligible to participate in the Plan on the date he or she completes one Hour of Service. 

 

	 	(b)	An Eligible Employee shall be eligible to participate in the Plan only during those periods during which the Eligible Employee is in the Service of an Employer.

  

	 	(c)	A Participant who remains employed with an Employer, but who ceases to be an Eligible Employee because of a change in employment status shall become a Former
Participant. Accounts of all Former Participants shall (unless liquidated) continue to be adjusted by other amounts properly credited or debited to such Accounts pursuant to Article VI of the Plan. 

3.2 ELECTION TO PARTICIPATE 
 Each Eligible Employee who satisfies the eligibility requirements shall become a Participant only upon making proper application in accordance with procedures established by the Committee and the
Recordkeeper; provided, however, that if the Employer makes Employer Contributions that are not conditioned on the Eligible Employee’s election to make Pre-Tax Contributions or After-Tax Contributions, the Eligible Employee shall automatically
become a Participant, without making an application, upon satisfying the eligibility requirements for such Employer Contributions. 
 3.3
TRANSFERS FROM NON-COVERED STATUS 
 In the event an individual who is
in Non-Covered Status or is an employee of a Non-Covered Employer is transferred to and becomes an Eligible Employee, such individual shall be eligible to participate in the Plan, and his or her Service shall include his or her Service in
Non-Covered Status or with the Non-Covered Employer; provided, however, that if he was eligible to participate in the Plan or any qualified defined contribution plan maintained by the Company or an Affiliate immediately prior to such transfer, he
shall be eligible to participate in the Plan on the first day of the payroll period next following the date he becomes an Eligible Employee hereunder. 
 3.4 TRANSFER TO NON-COVERED STATUS 
 In the event a Participant is transferred to Non-Covered Status or to a Non-Covered Employer, no further contributions shall be made on behalf of the Participant. The Participant shall continue to receive
vesting credit under the Plan for service in Non-Covered Status or with a Non-Covered Employer. 
 3.5 TRANSFERS
AMONG PARTICIPATING EMPLOYERS 
  

	 	(a)	If an Eligible Employee transfers employment from one Employer to another Employer after he or she is eligible to participate in the Plan, the Eligible

 Engility Master Savings Plan 

  
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	 	Employee shall continue to be eligible to participate in the Plan under the terms of the Plan that applies to the subsequent Employer, notwithstanding that the Eligible
Employee may not have met the eligibility requirements specific to that Employer. The Eligible Employee’s account balance attributable to service with the Employer from which the Eligible Employee transferred shall continue to vest in
accordance with the vesting schedule applicable to such Employer. 

  

	 	(b)	If an Eligible Employee transfers employment from one Employer to another Employer before he or she is eligible to participate in the Plan, the Eligible Employee shall
become eligible to participate in the Plan under the terms is applicable to the Employer to whom the Eligible Employee transferred, including any eligibility requirements. 

 3.6 ELIGIBILITY UPON RE-EMPLOYMENT 
  

	 	(a)	Any Eligible Employee who terminates employment with an Employer before he or she is eligible to participate in the Plan and is reemployed by any Employer shall be
eligible to participate in the Plan after satisfying the eligibility requirements. For purposes of this subsection (a), all Service with the Employer, the Company and its Affiliates shall be taken into account except as otherwise provided under
Section 3.7(d). 

  

	 	(b)	An Eligible Employee who terminates employment with the Employer after he or she is eligible to participate in the Plan and is reemployed by any Employer shall again
become a Participant as of the date on which he or she again becomes an Eligible Employee, provided he or she makes proper application, if required under Section 3.2. 

 3.7 SERVICE UNDER ELAPSED TIME METHOD 
  

	 	(a)	A Period of Service begins on the date the Eligible Employee first completes an Hour of Service or the date on which the Eligible Employee completes an Hour of Service
following a Period of Severance and ends on his or her Severance from Service Date. 

  

	 	(b)	Service shall not be credited on or after any Severance from Service Date. As of a Severance from Service Date, the Participant shall become a Former Participant. A
Severance from Service Date is the earlier of (1) the date on which the Eligible Employee quits, retires, is discharged or dies, or (2) the first anniversary of the first date of a period in which the Eligible Employee remains absent from
Service with the Employer for any reason other than quit, retirement, discharge or death. If a quit, retirement, death, or termination occurs following an absence for any other reason (such as leave, or temporary lay-off with recall rights), but
before a Period of Severance has occurred, then a Severance from Service Date will occur as of the quit, retirement, death or termination. Notwithstanding the preceding, if an Eligible Employee quits, retires, or terminates, and returns to active
employment within 12 months of his initial Severance from Service Date, then his entire Period of Severance will be credited as a Period of Service for eligibility and vesting purposes, although not for contribution purposes.

 Engility Master Savings Plan 

  
 14 

	 	(c)	A Period of Severance is the time between the Eligible Employee’s Severance from Service Date and the date the Eligible Employee again performs an Hour of Service
with the Employer or an Affiliate. If an Eligible Employee’s absence is due to maternity or paternity leave, a Period of Severance shall begin on the first anniversary of the Eligible Employee’s Severance from Service Date. A maternity or
paternity leave of absence means an absence from work for any period by reason of the Eligible Employee’s pregnancy, birth of the Eligible Employee’s child, placement of a child with the Eligible Employee in connection with the adoption of
such child, or any absence for the purpose of caring for such child for a period immediately following such birth or placement. 

  

	 	(d)	Should an Eligible Employee who is not vested in all his Accounts incur a Period of Severance, and again become an Eligible Employee, the Periods of Service earned
before and after the Period of Severance shall be aggregated. 

 3.8 QUALIFIED MILITARY
SERVICE 
 Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credit with respect to
“qualified military service,” as defined in Code Section 414(u)(5), will be provided in accordance with Code Section 414(u). In the case of a Participant who dies while performing qualified military service, the survivors of the
Participant are entitled to any additional benefits because of death, including vesting and survivor benefits contingent on termination of employment, that would have been provided under the Plan had the Participant resumed employment and then
terminated employment on account of death. An individual receiving a “differential wage payment,” as defined in Section 3401(h) of the Code, is treated as an employee of the Employer making the payment and the differential wage
payment is treated as compensation for purposes of Code requirements applicable to the Plan. 
 3.9 FMLA 

To the extent required by the Family Medical Leave Act of 1993, 29 U.S.C. § 2601 et al., Service shall include any period for which an
Eligible Employee is regularly scheduled to work but is absent for a family or medical leave of absence. 

 Engility Master Savings Plan 

  
 15 

 ARTICLE IV—CONTRIBUTIONS 

4.1 PRE-TAX CONTRIBUTIONS 
  

	 	(a)	A Participant may elect to have Pre-Tax Contributions deducted from his or her Compensation for each pay period in an amount elected by the Participant, which may be
equal to any whole percentage of the Participant’s Compensation for each such pay period not to exceed 25 percent (or such other percentage as may be designated by the Company, in writing, without formal plan amendment).

  

	 	(b)	A Participant may change the amount of, or suspend, his or her Pre-Tax Contributions as of any date. 

 

	 	(c)	A Participant who has suspended his or her Pre-Tax Contribution may resume making Pre-Tax Contributions as of any date after such suspension. 

 

	 	(d)	Any election described in this Section 4.1 shall be made with the Recordkeeper in accordance with the procedures established by the Committee and the Recordkeeper,
and shall be effective as soon as administratively feasible after receipt by the Recordkeeper. 

  

	 	(e)	An Eligible Employee who is employed by an Employer on the Effective Date and who participated in a Prior Plan immediately prior to the Effective Date will be deemed to
have the same elections in effect with respect to Pre-Tax Contributions, After-Tax Contributions and Catch-up Contributions immediately after the Effective Date under this Plan as the Eligible Employee had under such Prior Plan immediately prior to
the Effective Date. An Eligible Employee whose date of hire with an Employer is after the Effective Date will be deemed to have elected that a Pre-Tax Contribution of three percent of the Eligible Employee’s Compensation be deducted from the
Eligible Employee’s Compensation for each payroll period starting on or after the 60th day following such date of hire and credited to the Eligible Employee’s Pre-Tax Contribution Account, subject to the following conditions and
requirements: 

  

	 	(1)	Unless an Eligible Employee elects otherwise, the Pre-Tax Contributions will be invested in an investment fund designated by the Committee that satisfies the
requirements for a “qualified default investment alternative” (QDIA) under regulations issued by the U.S. Department of Labor. The Eligible Employee may transfer all or a portion of the amounts invested in the QDIA to other investment
alternatives under the Plan to the same extent as Participants who affirmatively elected to invest in the QDIA; provided, however, that any such transfer within the first 90 days following the initial automatic Pre-Tax Contribution shall not be
subject to any restrictions, fees or expenses (including without limitation surrender charges, liquidation or exchange fees, redemption fees and similar expenses charged in connection with the liquidation of, or transfer from, the QDIA) and
following such 90-day period shall not be subject to any such restrictions, fees and expenses that are not otherwise applicable to Participants who affirmatively elected to invest in the QDIA. 

 Engility Master Savings Plan 

  
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	 	(2)	An Eligible Employee described in this Section 4.1(e) may change the amount of or suspend automatic Pre-Tax Contributions at any time by making an affirmative
election under Sections 4.1(b) or (c) in accordance with rules established by the Committee. 

  

	 	(3)	Each Eligible Employee will be provided with a notice written in a manner calculated to be understood by the average Eligible Employee no less than 30 days and no more
than 90 days prior to the Eligible Employee’s first automatic Pre-Tax Contribution and no less than 30 days and no more than 90 days prior to the beginning of each subsequent Plan Year that includes the following information: the automatic
Pre-Tax Contribution election that will be made on the Eligible Employee’s behalf if the Eligible Employee does not make an affirmative election; the Eligible Employee’s rights to suspend or change the Pre-Tax Contribution election in
accordance with Sections 4.1(b) and (c); the investment of automatic Pre-Tax Contributions in the QDIA in the absence of any other investment election by the Eligible Employee; a description of the QDIA including investment objectives, risks and
return characteristics and fees and expenses; the right of Eligible Employees on whose behalf assets are invested in a QDIA to direct the investment of such assets to another investment alternative under the Plan, including any restrictions, fees or
expenses applicable to such transfer; an explanation of where the Eligible Employee can obtain information concerning other investment alternatives under the Plan; and such other information and as may be required by applicable law.

  

	 	(4)	The Eligible Employee will receive a copy of the most recent prospectus for the QDIA provided to the Plan no later than immediately after the initial automatic Pre-Tax
Contribution is invested in the QDIA. In addition, the Eligible Employee will be entitled to receive upon written request such other information as may be made available upon request to Participants who affirmatively elect that a portion of their
Accounts be invested in the QDIA. 

  

	 	(5)	The Eligible Employee will receive any materials provided to the Plan relating to the exercise of voting, tender or similar rights with respect to the QDIA to the
extent those rights are passed through to Participants under the terms of the Plan as well as a description of any Plan provisions relating to the exercise of such rights. 

 

	 	(6)	This Section 4.1(e) will be applicable to Eligible Employees subject to collective bargaining agreements only to the extent permitted under the terms of the
applicable collective bargaining agreement. 

 Engility Master Savings Plan 

  
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 4.2 AFTER-TAX CONTRIBUTIONS 

A Participant may elect to have After-Tax Contributions deducted from his or her Compensation for each pay period in an amount elected by the Participant,
which may be equal to any whole percentage of the Participant’s Compensation for each such pay period not to exceed 25 percent (or such other percentage as may be designated by the Company, in writing, without formal plan amendment), less the
amount of the Participant’s Pre-Tax Contributions for such pay period. An election to make After-Tax Contributions shall be made in accordance with procedures established by the Committee and the Recordkeeper, and shall be effective as soon as
administratively feasible after receipt by the Recordkeeper. 
 4.3 CATCH-UP CONTRIBUTIONS

 A Participant who is at least age 50 by December 31 of a calendar year may elect to have Catch-Up Contributions deducted from his or her
Compensation in an amount elected by the Participant, which may be equal to any whole percentage not to exceed 50 percent of his or her Compensation for a pay period (or such other percentage as may be designated by the Company, in writing, without
formal plan amendment). An election to make Catch-Up Contributions will be subject to the rules of Section 4.1(b), (c) and (d). 
 4.4
MATCHING CONTRIBUTIONS 
 The Employer shall make Matching Contributions on behalf of each Participant who makes
Pre-Tax Contributions or After-Tax Contributions for a payroll period in an amount equal to the percent of the Participant’s aggregate Pre-Tax Contributions and After-Tax Contributions set forth on Schedule B for that Employer that do not
exceed the percent of Compensation for the payroll period set forth on Schedule B for that Employer. 
 In addition, for any Employer listed on
Schedule B as providing “true-up contributions,” the Employer shall make an additional Matching Contribution for a Plan Year equal to the difference between (1) and (2) where: 

 

	 	(1)	is the amount that would have been contributed as matching contributions for the Plan Year by the Employer if the matching contribution formula for the Employer were
applied on an annual, rather than a pay period, basis; and 

  

	 	(2)	is the amount that would have been contributed as matching contributions for the Plan Year by the Employer if the matching contribution formula for the Employer were
applied only on a pay period basis. 

 Notwithstanding the foregoing, if specifically provided on Schedule B, the Employer shall
make Matching Contributions on behalf of each Participant who makes Pre-Tax Contributions or After-Tax Contributions for a Plan Year (instead of a payroll period) in an amount equal to the percent of the Participant’s aggregate Pre-Tax
Contributions and After-Tax Contributions set forth on Schedule B for that Employer that do not exceed the percent of Compensation for the Plan Year set forth on Schedule B for that Employer. 

 Engility Master Savings Plan 

  
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 4.5 OTHER EMPLOYER CONTRIBUTIONS 

Supplemental Contributions shall be determined as provided on Schedule B for that Employer. 
 4.6 ROLLOVER CONTRIBUTIONS 
 An Eligible Employee may make a
Rollover Contribution at any time regardless of whether the Eligible Employee has met the eligibility requirements and regardless of whether the Eligible Employee has elected to make Pre-Tax Contributions or After-Tax Contributions. A Rollover
Contribution shall be paid to the Trustee in cash. The Committee shall develop such procedures and require such information from an individual desiring to make a Rollover Contribution as it deems necessary or desirable to determine that the proposed
contribution will meet the requirements for a Rollover Contribution as set forth in the Plan and the Code, and for the return of Rollover Contributions, and the earnings and losses thereon, which have been determined to have been invalidly made.

 4.7 CONTRIBUTIONS REQUIRED BY THE TERMS OF
A COLLECTIVE BARGAINING AGREEMENT. 
 To the extent the provisions of a collective
bargaining agreement provide for employer or employee contributions in an amount that is different than the amount provided under the Plan, the terms of the collective bargaining agreement shall apply. 

4.8 SUSPENSION OF CONTRIBUTIONS UPON TRANSFER TO
NON-COVERED STATUS 
 In the event a Participant is transferred to Non-Covered Status or to a
Non-Covered Employer, the Participant shall become a Former Participant and his or her Eligible Employee Contributions, if any, shall be automatically suspended as of the date of such transfer. 

4.9 TIMING OF CONTRIBUTIONS TO TRUSTEE 

 

	 	(a)	Each Employer shall pay to the Trust an amount equal to the Participants’ Eligible Employee Contributions as soon as practicable after such amounts are deducted
from their remuneration, but not later than required under applicable law. 

  

	 	(b)	Employer Contributions that are required to be made for a calendar year shall be paid into the Trust no later than the time prescribed by law for filing the
Company’s Federal income tax return, including extensions, for such calendar year. 

 4.10 METHOD
BY WHICH CONTRIBUTIONS ARE MADE TO THE TRUST 
 Employer Contributions shall be made in shares of Engility Stock. Eligible Employee Contributions shall be made in cash. 

 Engility Master Savings Plan 

  
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 4.11 TRANSFERS FROM PRIOR PLAN 

 

	 	(a)	Time and Manner. Upon the direction of the Committee, the Trustee shall accept the assets and liabilities representing the account balances under a Prior Plan of
any participant or former participant in a Prior Plan (“Prior Plan Participant”) 

  

	 	(b)	Beginning Account Balances After Transfer. Absent an election from the Prior Plan Participant, amounts transferred on behalf of a Prior Plan Participant from a
Prior Plan pursuant to subsection (a) above shall be allocated among such Prior Plan Participant’s Accounts under this Plan in the same way that those amounts were allocated to such accounts under the Prior Plan. 

 

	 	(c)	Investment of Transferred Amounts. Until such time as the Prior Plan Participant makes a new investment election as provided under Section 7.1, all amounts
transferred from the Prior Plan shall be invested in Investment Funds that have similar characteristics as the investment funds in which such transferred amounts were invested under the Prior Plan. 

 

	 	(d)	Salary Deferral Elections. Until such time as the Prior Plan Participant makes a new salary deferral election as provided under Sections 4.1, 4.2, and 4.3, the
salary deferral elections under the Prior Plan shall remain in effect and shall be deemed to be an election under this Plan. 

4.12 QUALIFIED NON-ELECTIVE CONTRIBUTIONS 

 

	 	(a)	The Employer may make Qualified Non-Elective Contributions and Qualified Matching Contributions, as defined in subsections (b) and (c) below, on behalf of
Participants who are Non-Highly Compensated Eligible Employees. The Qualified Non-Elective Contributions and Qualified Matching Contributions, if any, will be allocated to Participants who are Non-Highly Compensated Eligible Employees in accordance
with Treas. Reg. 1.401(k)-2(a)(6) and 1.401(m)-2(a)(g), respectively. 

  

	 	(b)	“Qualified Non-Elective Contributions” shall mean contributions other than Qualified Matching Contributions, made by the Employer that are nonforfeitable when
made to the Plan and are subject to the same distribution rules as Pre-Tax Contributions, provided that Qualified Non-Elective Contributions shall not be eligible for hardship withdrawals. 

 

	 	(c)	Qualified Matching Contributions” means Matching Contributions that are nonforfeitable when made to the Plan and that are distributable only in accordance with the
distribution provisions (other than for hardships) applicable to Pre-Tax Contributions. 

 Engility Master Savings Plan 

  
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 ARTICLE V—LIMITATIONS ON CONTRIBUTIONS 

5.1 SUSPENSION OF CONTRIBUTIONS UPON REACHING THE
SAVINGS MAXIMUM 
  

	 	(a)	A Participant’s Pre-Tax Contributions shall automatically be suspended when the aggregate amount of such Pre-Tax Contributions for any Plan Year equals the maximum
amount permitted under Section 402(g) of the Code. A Participant whose Pre-Tax Contributions have been suspended pursuant to paragraph (a) shall automatically have Pre-Tax Contributions deducted from his or her Compensation as of the first
day of the next succeeding Plan Year at the same deferral percentage as the Participant had most recently elected prior to such suspension, provided that the Participant has not made an election to make After-Tax Contributions at any time after the
date that the Pre-Tax Contributions were suspended and further provided that the Participant has not made an election to make Pre-Tax Contributions in a different amount. A Participant who, after reaching the maximum amount permitted under
Section 402(g) of the Code, makes an election to make After-Tax Contributions, shall not have Pre-Tax Contributions automatically deducted from his or her Compensation for the next Plan Year until such Participant makes a new salary deferral
election for such next Plan Year. 

  

	 	(b)	A Participant’s Catch-Up Contributions shall automatically be suspended when the aggregate amount of such Catch-Up Contributions for any Plan Year equals the
maximum amount permitted under Section 414(v) of the Code. 

 5.2 RETURN OF
EXCESS DEFERRALS 
 If the aggregate of the Participant’s Pre-Tax Contributions or Catch-Up Contributions to
this Plan and any other plan to which the Participant makes elective deferrals as defined in Section 402(g)(3) of the Code for any Plan Year exceeds the maximum amount permitted under Section 402(g) or 414(v) of the Code for such Plan Year
, the Participant may notify the Recordkeeper no later than the date established by the Recordkeeper of the amount of the excess deferrals to be assigned to the Plan. If there are excess deferrals that arise by taking into account only those Pre-Tax
Contributions or Catch-Up Contributions to this Plan, the Participant shall be deemed to have notified the Recordkeeper of such excess deferrals. Upon receipt of such notice (or deemed notice), the Recordkeeper shall cause an amount of Pre-Tax
Contributions or Catch-Up Contributions equal to the excess deferrals allocated to the Plan and the income allocable thereto to be distributed to such Participant prior to April 15 of such following Plan Year. Pre-Tax Contributions or Catch-Up
Contributions for which the Employer does not makes a Matching Contribution shall be returned before Pre-Tax Contributions for which a Matching Contribution has been made. Excess deferrals to be distributed for a taxable year will be reduced by
excess contributions previously distributed under Section 5.3(b) for the Plan Year beginning in such taxable year. For purposes of this Section, the term “excess deferrals” with respect to Pre-Tax Contributions means a
Participant’s Pre-Tax Contributions to this Plan and to a plan maintained by any other employer that, in the aggregate, exceed the maximum amount permitted under Section 402(g) of the Code. For purposes of this Section, the term
“excess deferrals” with respect to Catch-Up Contributions means a Participant’s Catch-Up Contributions to the Plan and 

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to a plan maintained by any other employer that, in the aggregate, exceed the maximum amount permitted under Section 414(v) of the Code. For purposes of this section, the income allocable to
“excess deferrals” is equal to the allocable gain or loss for the Plan Year to which the excess deferrals are attributable. 
 5.3
SECTION 401(K) LIMIT ON PRE-TAX CONTRIBUTIONS 
  

	 	(a)	The Committee shall determine, during and as of the end of each Plan Year, the Actual Deferral Percentages relevant for purposes of this Section based on the actual and
projected rate for each Participant of his Compensation and Pre-Tax Contributions for the remainder of the Plan Year. If, based on such determination, the Committee concludes that a reduction in the Pre-Tax Contributions for any Participant is
necessary or advisable in order to comply with the limitations of paragraph (1) or (2) below, it shall so notify each affected Participant. In such event, the maximum allowable Pre-Tax Contributions shall be reduced in accordance with the
direction of the Committee, and the contribution election of each Participant affected by such determination shall be modified accordingly. 

  

	 	(1)	The Actual Deferral Percentage (as defined below) for the group of Highly Compensated Eligible Employees is not more than the Actual Deferral Percentage for the group
of Non-Highly Compensated Eligible Employees multiplied by 1.25. 

  

	 	(2)	The Actual Deferral Percentage for the group of Highly Compensated Eligible Employees is not more than the Actual Deferral Percentage for the group of Non-Highly
Compensated Eligible Employees multiplied by 2.0 and is not more than 2 percentage points more than the Actual Deferral Percentage for the group of Non-Highly Compensated Eligible Employees. 

 

	 	(3)	For the purposes of paragraphs (1) and (2) above: 

  

	 	(A)	The “Actual Deferral Percentage” for a specified group of Participants for a Plan Year shall be the average of the ratios (calculated separately for each
Participant in such group and rounded to the nearest 0.01%) of 

  

	 	(i)	the amount of Pre-Tax Contributions and Qualified Non-Elective Contributions on behalf of each such Participant for such Plan Year (including the amount of any Excess
Deferrals distributed to a Participant), to 

  

	 	(ii)	such Participant’s Compensation for such Plan Year. 

  

	 	(B)	For the purposes of the Actual Deferral Percentage test only, “Participant” means any Eligible Employee who is eligible to participate in the Plan for part or
all of the applicable Plan Year. 

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 22 

	 	(b)	If the limits of Section 5.3(a) are not met and the Employer does not make Qualified Non-Elective Contributions (as defined in Section 4.12(b)) for the Plan
Year, any “excess contributions” for the Plan Year shall be distributed in cash to the Highly Compensated Eligible Employees on whose behalf they were paid into the Plan, no later than two and one-half months after the end of such Plan
Year, if at all possible, and in any event no later than the close of such following Plan Year. The amount distributed to any such Participant shall be increased or decreased by a pro rata share of the net income or loss attributable to such
“excess contributions” as determined by the Committee in accordance with applicable regulations. If such Participant’s excess contributions are invested in more than one Investment Fund, such distribution shall be made pro rata, to
the extent practicable, from all such Investment Funds. For purposes of this Section 5.3(b), “excess contributions” means, with respect to any Plan Year, the excess of (1) the aggregate amount of Pre-Tax Contributions actually
paid into the Plan on behalf of Highly Compensated Eligible Employees for such Plan Year, over (2) the maximum amount of such contributions permitted for such Plan Year under the limitations set forth above, determined by reducing the amount of
Pre-Tax Contributions on behalf of Highly Compensated Eligible Employees in the order of their highest Actual Deferral Percentages until the requirements of Section 5.3(a) are satisfied. Excess contributions to be distributed for a taxable year
will be reduced by excess deferrals previously distributed under Section 5.2 for the Plan Year beginning in such taxable year. Any Employer Matching Contributions made with respect to excess contributions shall be forfeited. Forfeitures shall
be applied to reduce contributions that the Employer is required to pay into the Plan and to pay Plan expenses 

  

	 	(c)	The rules of Section 401(k)(3) and Treasury Regulation Section 1.401(k)-1 are hereby incorporated by reference. 

 

	 	(d)	For purposes of sub-section (b) above, the income allocable to “excess contributions” is equal to the allocable gain or loss for the Plan Year to which
the excess contributions are attributable. 

 5.4 SECTION 401(M) LIMIT
ON MATCHING CONTRIBUTIONS 
  

	 	(a)	The Committee shall determine, during and as of the end of each Plan Year, the Actual Contribution Percentage relevant for purposes of this Section, based on the actual
and projected rate for each Participant of his or her Compensation, Matching Contributions, and After-Tax Contributions. If, based on such determination, the Committee concludes that a reduction in Matching Contributions or After-Tax Contributions
made for any Participant is necessary or advisable in order to comply with the limitations of paragraph (1) or (2) below, it shall so notify each affected Participant. In such event, the maximum allowable Matching Contributions and
After-Tax Contributions shall be reduced in accordance with the direction of the Committee. 

 Engility Master Savings Plan 

  
 23 

	 	(1)	The Actual Contribution Percentage (as defined below) for the group of Highly-Compensated Eligible Employees is not more than the Actual Contribution Percentage for the
group of Non-Highly Compensated Eligible Employees multiplied by 1.25. 

  

	 	(2)	The Actual Contribution Percentage for the group of Highly Compensated Eligible Employees is not more than the Actual Contribution Percentage for the group of
Non-Highly Compensated Eligible Employees multiplied by 2.0 and is not more than 2 percentage points more than the Contribution Percentage for the group of Non-Highly Compensated Eligible Employees. 

 

	 	(3)	For the purposes of paragraphs (1) and (2) above: 

  

	 	(A)	The “Actual Contribution Percentage” for a specified group of Participants for a Plan Year shall be the average of the ratios (calculated separately for each
Participant in such group and rounded to the nearest 0.01%) of 

  

	 	(i)	the amount of Matching Contributions, After-Tax Contributions and Qualified Matching Contributions on behalf of each such Participant for such Plan Year (including the
amount of any Excess Deferrals distributed to a Participant), to 

  

	 	(ii)	such Participant’s Compensation for such Plan Year. 

  

	 	(B)	For the purposes of the Actual Contribution Percentage test only, “Participant” means any Eligible Employee who is eligible to participate in the Plan for
part or all of the applicable Plan Year. 

  

	 	(b)	 If the limits of Section 5.4(a) are not met and the Employer does not make Qualified Matching Contributions (as defined in Section 4.12(c))
for the Plan Year, any “excess aggregate contributions” for the Plan Year shall be distributed in cash to the Highly Compensated Eligible Employees on whose behalf they were paid into the Plan, no later than two and one-half months after
the end of such Plan Year, if at all possible, and in any event no later than the close of such following Plan Year. The amount distributed to any such Participant shall be increased or decreased by a pro rata share of the net income or loss
attributable to such “excess aggregate contributions” as determined by the Committee in accordance with applicable regulations. If such Participant’s excess aggregate contributions are invested in more than one Investment Fund, such
distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. For purposes of this Section 5.4(b), “excess aggregate contributions” means, with respect to any Plan Year, the excess of (1) the
aggregate amount of Matching Contributions or After-Tax Contributions actually paid into the Plan on behalf of Highly Compensated Eligible Employees for such Plan Year, over (2) the

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 24 

	 	
maximum amount of such contributions permitted for such Plan Year under the limitations set forth above, determined by reducing the amount of Matching Contributions and After-Tax Contributions on
behalf of Highly Compensated Eligible Employees in the order of their highest Actual Contribution Percentages until the requirements of Section 5.4(a) are satisfied. 

 

	 	(c)	The rules of Section 401(m)(2) and Treasury Regulation Section 1.401(m)-1 are hereby incorporated by reference. 

 

	 	(d)	For purposes of sub-section (b) above, the income allocable to “excess aggregate contributions” is equal to the allocable gain or loss for the Plan Year
to which the excess aggregate contributions are attributable. 

 5.5 ANNUAL ADDITIONS
LIMIT 
  

	 	(a)	Notwithstanding any other provision of the Plan to the contrary, the maximum amount of annual additions which may be credited to a Participant’s Accounts for any
Plan Year shall not exceed the lesser of (1) $40,000 as adjusted for increases in the cost-of-living in accordance with regulations prescribed by the Secretary of Treasury; provided, however, that no such increase in the maximum dollar amount
shall become effective until January 1 of the applicable calendar year and shall apply beginning with the Plan Year coincident with such calendar year); or (2) 100% (or such other percentage as determined in accordance with the Code) of
the Participant’s Section 415 earnings (as defined in paragraph (d) of this Section) for such Plan Year. For the purpose of this paragraph, a Participant’s “annual additions” for any Plan Year shall mean the sum of
(A) employer contributions and forfeitures allocable to a Participant under all plans (or portions thereof) maintained by the Company or an Affiliate subject to Section 415(c) of the Code, (B) the Participant’s employee
contributions under all such plans (or portions thereof), and (C) amounts described in Section 419A(d)(2) of the Code (relating to post-retirement medical benefits of key employees) or allocated to a pension plan individual medical account
described in Section 415(l) of the Code, to the extent includible for purposes of Section 415(c)(2) of the Code. A Participant’s employee contributions shall be determined without regard to (i) any rollover contributions,
(ii) any repayments of loans, or (iii) any prior distributions repaid upon the exercise of buy-back rights. Employer and employee contributions taken into account as Annual Additions shall include “excess contributions” as
defined in Section 401(k)(8)(B) of the Code, “excess aggregate contributions” as defined in Section 401(m)(6)(B) of the Code, and “excess deferrals” as described in Section 402(g) of the Code, regardless of whether
such amounts are distributed or forfeited (except to the extent such “excess deferrals” are distributed to the Participant before the end of the taxable year of the Participant in which such deferrals were made). 

 Engility Master Savings Plan 

  
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	 	(b)	For the purposes of this Section, this Plan and all other defined contribution plans (as defined in Section 414(i) of the Code) maintained by the Employer, or an
Affiliate (whether or not terminated) shall be treated as one defined contribution plan. 

  

	 	(c)	For purposes of this Section, the following shall have the meanings set forth below: 

 

	 	(1)	a Participant’s “Section 415 earnings” means wages, salaries, and fees for professional services and other amounts received for personal services
actually rendered in the course of employment with the Employer or an Affiliate up to, but not in excess of, the limit in Section 401(a)(17) of the Code in effect for that Plan Year(as adjusted for cost of living in accordance with that Code
Section) including, but not limited to, commissions paid to salesmen, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, and Pre-Tax Contributions and any employee contributions made
under a plan maintained by the Employer pursuant to Sections 125, 132(f)(4) or 401(k) of the Code, and excluding Employer contributions to a plan of deferred compensation which are not includible in the Participant’s gross income for the
taxable year in which contributed, or Employer contributions under a simplified employee pension plan to the extent such contributions are deductible by the Participant, or any distributions from a plan of deferred compensation; amounts realized
from the exercise of a non-qualified stock option, when restricted stock (or property) held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; amounts realized from the sale, exchange
or other disposition of stock acquired under an incentive stock option; and other amounts which receive special tax benefits, or contributions made by the Employer (whether or not under a salary reduction agreement) towards the purchase of an
annuity described in Section 403(b) of the Code (whether or not the amounts are actually excludible from the gross income of the Participant). Amounts under Section 125 of the Code shall include amounts not available to a Participant in
cash in lieu of group health coverage because the Participant is unable to certify that he or she has other health coverage. An amount will be treated as an amount under Section 125 of the Code only if the Employer does not request or collect
information regarding the Participant’s other health coverage as part of the enrollment process for the health plan. 

 For purposes of the limitation under Section 415 of the Code, “Section 415 Earnings” for the limitation year shall include compensation paid by the later of 2- 1/2 months after a Participant’s severance from employment with the Company or an Affiliate or the end of the limitation year that includes the date of the Participant’s severance from employment
with the Company or an Affiliate, if: 

 Engility Master Savings Plan 

  
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 (i) the payment is regular compensation for services during the Participant’s regular
working hours, or compensation for services outside the Participant’s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments, and, absent a severance from employment, the payments would
have been paid to the Participant while the Participant continued in employment with the Company or an Affiliate; or 
 (ii) the
payment is for unused accrued bona fide sick, vacation or other leave that the Participant would have been able to use if employment had continued; or 
 (iii) the payment is received by the Participant pursuant to a nonqualified unfunded deferred compensation plan and would have been paid at the same time if employment had continued, but only to the
extent includible in gross income. 
 Any payments not described above shall not be considered compensation
if paid after severance from employment, even if they are paid by the later of 2- 1/2 months after the date of severance from employment or the end of the limitation year that includes the date of severance
from employment, except: (a) payments to an individual who does not currently perform services for the Company or an Affiliate by reason of qualified military service (within the meaning of Section 414(u)(1) of the Code) to the extent
these payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Company or an Affiliate rather than entering qualified military service; or (b) compensation paid to a
Participant who is permanently and totally disabled, as defined in Section 22(e)(3) of the Code, provided salary continuation applies to all Participants who are permanently and totally disabled for a fixed or determinable period, or the
Participant was not a highly compensated employee, as defined in Section 414(q) of the Code, immediately before becoming disabled. 
  

	 	(2)	“Qualified Nonelective Contributions” means contributions other than Matching Contributions or Qualified Matching Contributions) made by the Employer and
allocated to participants’ accounts that the participants may not elect to receive in cash until distributed from the Plan; that are nonforfeitable when made to the Plan; and that are distributable only in accordance with the distribution
provisions (other than for hardships) applicable to Pre-Tax Contributions. 

  

	 	(3)	“Qualified Matching Contributions” means Matching Contributions that are nonforfeitable when made to the Plan and that are distributable only in accordance
with the distribution provisions (other than for hardships) applicable to Pre-Tax Contributions. 

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 ARTICLE VI—PARTICIPANTS’ ACCOUNTS 

6.1 ESTABLISHMENT OF ACCOUNTS 
 The Committee shall establish and maintain the following Accounts for each Participant to the extent applicable: 
  

	 	(a)	An After-Tax Contribution Account for each Participant who makes After-Tax Contributions; 

 

	 	(b)	A Pre-Tax Contribution Account for each Participant who makes Pre-Tax Contributions; 

 

	 	(c)	A Catch-Up Contribution Account for each Participant who makes Catch-Up Contributions; 

 

	 	(d)	A Matching Contribution Account for each Participant for whom Matching Contributions are made; 

 

	 	(e)	A Supplemental Contribution Account for each Participant for whom Supplemental Contributions are made; 

 

	 	(f)	A Rollover Contribution Account for each Participant who makes Rollover Contributions; 

 

	 	(g)	A Roth Elective Deferral Account for each Participant who made “designated Roth contributions,” as defined in Code Section 402A under the terms of a
Prior Plan; and 

  

	 	(h)	Such other Accounts as may be necessary to record any additional types of contributions made for a Participant. 

6.2 ACCOUNTS IN INVESTMENT FUNDS 
 A Participant’s Accounts shall be invested in the applicable Investment Funds in accordance with the provisions of Article VII. 
 6.3 HOW ACCOUNTS ARE VALUED 
  

	 	(a)	The value of a Participant’s Accounts shall be determined as of the close of each Valuation Date. 

 

	 	(b)	The value of a Participant’s Account as of any Valuation Date shall first be decreased by any withdrawals, loans or distributions from the Account made on such
Valuation Date and then increased or decreased by the Account’s pro rata share of income, expense, gains for such Valuation Date. 

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 ARTICLE VII—INVESTMENT OF CONTRIBUTIONS; 

TRANSFERS BETWEEN FUNDS 

7.1 PARTICIPANT DIRECTED INVESTMENTS 

 

	 	(a)	An Eligible Employee who is employed by an Employer on the Effective Date and who participated in a Prior Plan immediately prior to the Effective Date will be deemed to
have the same elections in effect with respect to investment of his or her Accounts in specified Investment Funds immediately after the Effective Date under this Plan as the Eligible Employee had under such Prior Plan immediately prior to the
Effective Date. A Participant shall have the right to direct the investment of Eligible Employee Contributions to be made on his or her behalf in one or more of the Investment Funds (excluding the L-3 Stock Fund) in multiples of 1% (or such greater
percentage as determined by the Committee), provided that, if no election is in effect, or made, such amounts shall be invested in a fund that has as its objective the preservation of capital, as determined by the Committee. An investment election
with respect to Eligible Employee Contributions will be effective for all Eligible Employee Contributions made after the date of the election and will remain in effect until the Participant files a new investment election. A Participant may, at any
time, elect to transfer part or all of the value of his or her Eligible Employee Contribution Account balance among the Investment Funds (excluding the L-3 Stock Fund) in multiples of 1% (or such greater percentage as determined by the Committee).

  

	 	(b)	With respect to Employer Contributions that are made in stock pursuant to Section 4.10, a Participant shall have the right to transfer part or all of the his or
her Employer Contribution Account balance attributable to such Eligible Employee Contributions in one or more of the Investment Funds (excluding the L-3 Stock Fund) in multiples of 1% (or such greater percentage as determined by the Committee). An
investment election with respect to Employer Contributions will be effective for the Employer Contributions credited to the Participant’s Employer Contributions Account on the date the election is made. Employer Contributions that are made in
stock after the date of the election will remain invested in the appropriate stock fund until the Participant makes an election to transfer such Employer Contributions out of the stock fund. 

 

	 	(c)	With respect to Employer Contributions that are not made in stock pursuant to Section 4.10, a Participant shall have the right to direct the investment of such
Employer Contributions in one or more of the Investment Funds (excluding the L-3 Stock Fund) in multiples of 1% (or such greater percentage as determined by the Committee), provided that, if no election is in effect, or made, such amounts shall be
invested in a fund that has as its objective the preservation of capital, as determined by the Committee. An investment election with respect to Employer Contributions will be effective for all of such Employer Contributions made after the date of
the election and will remain in effect until the Participant files a new investment election. A Participant may, at any time, elect to transfer part or all of the value of his or her Employer Contribution Account balance among the Investment Funds
(excluding the L-3 Stock Fund) in multiples of 1% (or such greater percentage as determined by the Committee). 

 Engility Master Savings Plan 

  
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	 	(d)	A Participant shall have the right to direct the investment of his or her Rollover Contributions in one or more of the Investment Funds (excluding the L-3 Stock Fund)
in multiples of 1% (or such greater percentage as determined by the Committee), provided that, if no election is in effect, or made, such amounts shall be invested in a fund that has as its objective the preservation of capital, as determined by the
Committee. A separate election must be made for each Rollover Contribution. A Participant may, at any time, elect to transfer part or all of the value of his or her Rollover Contributions Account balance among the Investment Funds (excluding the L-3
Stock Fund) in multiples of 1% (or such greater percentage as determined by the Committee). 

  

	 	(e)	Investment elections shall be made electronically with the Recordkeeper in accordance with the procedures established by the Committee and Recordkeeper, and shall be
effective as soon as administratively feasible after receipt by the Recordkeeper; provided, however, that the initial investment election for a Rollover Contribution shall be made in writing. 

7.2 DISCONTINUED FUNDS 
 In the event any existing Investment Fund is discontinued (the “Discontinued Fund”), the Committee shall provide each Participant with notice of such discontinuance. The Committee shall also
provide each Participant whose Accounts are invested in the Discontinued Fund with an election period of at least 30 days in which to elect to transfer the value of his Accounts invested in the Discontinued Fund to any other Investment Funds. In the
event any such Participant fails to file a timely election with respect to such transfer, the Committee shall direct the Trustee to transfer the value of such Participant’s Accounts invested in the Discontinued Fund to a fixed-income Fund whose
principal is not subject to decrease in value. 
 7.3 LIMITATION OR SUSPENSION OF
TRANSACTION AND LIMITATION OF DAILY SECURITIES TRADING 
 Notwithstanding any other provision of this Article VII, the Company shall, in its sole discretion, limit or suspend any or all investment fund transfers, withdrawals, distributions and loans, including
subsequent investment fund transfers, withdrawals, distributions and loans elected prior to the determination of such limitation or suspension, in the event the Company determines, in its sole discretion, that such action is in the best interest of
the Plan or the Participants. The Trustee, or the Investment Manager for a specific Investment Fund, may, in its sole discretion, limit the daily volume of its purchases or sales of securities for the Trust. 

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 ARTICLE VIII—VESTING 
 8.1 FULL VESTING IN ELIGIBLE EMPLOYEE CONTRIBUTION ACCOUNT 

A Participant shall always be 100 percent vested in his or her Employee Contribution Account. 
 8.2 VESTING IN EMPLOYER CONTRIBUTION ACCOUNT 
 A Participant shall become shall become 100 percent vested in the Employer Contribution Account on the earlier of (1) his or her Normal Retirement Date, if the Participant is actively employed by the
Employer (or an Affiliate) on that date, or (2) the date he or she terminates employment with the Employer (or an Affiliate) due to death or Total Disability. 
 An Eligible Employee who is employed by an Employer on the Effective Date and who participated in a Prior Plan immediately prior to the Effective Date will have the same vested percentage in his or
Employer Contribution Account immediately after the Effective Date under this Plan as the Eligible Employee had under such Prior Plan immediately prior to the Effective Date. After the Effective Date, vesting in the portion of the Employer
Contribution Account attributable to Employer Contributions shall be determined in accordance with the following vesting schedule subject to the provisos set forth in the first paragraph of this Section 8.2: 

 

					
	 Completed Period of Service
	  	Vested Percentage	 
	 less than 1 year
	  	 	0	% 
	 1
	  	 	25	% 
	 2
	  	 	50	% 
	 3 years or more
	  	 	100	% 

 8.3 FORFEITURES 
  

	 	(a)	A Participant who incurs a Termination of Employment shall forfeit the nonvested portion of his or her Employer Contribution Account upon the earlier of the date the
Participant receives a distribution of his or her vested Account balance or the date the Participant incurs a five-year Period of Severance. Forfeitures shall be applied to reduce contributions that the Employer is required to pay into the Plan and
to pay Plan expenses. 

  

	 	(b)	If a Participant incurs a forfeiture under subsection (a) and subsequently resumes employment with the Employer or an Affiliate before incurring a five-year Period
of Severance, the forfeited amount shall be restored if the Participant repays to the Trust an amount equal to his or her earlier distribution from those Accounts. Such a repayment must be made before the date that is 30 days after the fifth
anniversary of the Participant’s re-employment date. 

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 ARTICLE IX— 

WITHDRAWALS PRIOR TO TERMINATION OF SERVICE; LOANS 
 9.1 WITHDRAWALS 
 A Participant may make a withdrawal from his or her Accounts by
providing notice to the Recordkeeper, in accordance with the provisions of this Article IX and the procedures established by the Committee and the Recordkeeper. 
 9.2 WITHDRAWAL OF AFTER-TAX CONTRIBUTIONS 
 A Participant may elect to withdraw part or all of the amount credited to his or her After-Tax Contribution Account at any time. 
 9.3 WITHDRAWAL OF ROLLOVER CONTRIBUTION ACCOUNT 
 A Participant who has withdrawn the maximum amount permitted under Section 9.2 may elect to withdraw part or all of the amount credited to his or her Rollover Contribution Account at any time.

 9.4 WITHDRAWAL OF VESTED MATCHING CONTRIBUTION
ACCOUNT 
 A Participant who has attained age 55, and has withdrawn the maximum amount permitted under Sections 9.2 and 9.3 may
withdraw all or a part of the amount credited to his or her vested Matching Contribution Account and Supplemental Contribution Account. 
 9.5
WITHDRAWAL OF PRE-TAX CONTRIBUTIONS 
  

	 	(a)	 A Participant who has attained age 59 1/2 and has withdrawn the maximum amount permitted under Sections 9.2, 9.3, and 9.4 may
withdraw part or all of the amount credited to his or her Pre-Tax Contribution Account. 

  

	 	(b)	 A Participant who has not attained age 59 1/2 may withdraw part or all of the amount credited to his or her Pre-Tax Contribution
Account only as provided in Section 9.6. 

 9.6 HARDSHIP WITHDRAWALS 

 

	 	(a)	 A Participant who has not attained age 59 1/2 may take a hardship withdrawal of part or all of the amount credited to his or her
Pre-Tax Contribution Account (but not the earnings on Pre-Tax Contributions made after December 31, 1988), but only to the extent required to relieve such financial hardship. No such withdrawal shall be permitted unless the Participant has
previously or concurrently withdrawn all amounts available under Sections 9.2 through 9.4 and taken any loans available under Section 9.10. For purposes of this Section, a withdrawal is on account of “hardship” only if the
distribution is made on account of an immediate and heavy financial need of the Participant, and such distribution is necessary to satisfy such financial need (including the payment of federal, state and local 

 Engility Master Savings Plan 

  
 32 

	 	
income taxes and penalties resulting from the hardship withdrawal). A withdrawal will be deemed to be made on account of an immediate and heavy financial need if the withdrawal is on account of:

  

	 	(1)	unreimbursed expenses for medical care, as defined in Section 213(d) of the Code, incurred by the Participant, his or her spouse, children or dependents;

  

	 	(2)	purchase (excluding mortgage payments) of the principal residence of the Participant; 

 

	 	(3)	payment of tuition, related educational fees and room and board expenses for the next 12 months of post-secondary education for the Participant, his or her spouse,
children or dependents; 

  

	 	(4)	the need to prevent the eviction of the Participant from his or her principal residence or foreclosure of the mortgage on the Participant’s principal residence;

  

	 	(5)	funeral or burial expenses for the Participant’s deceased parent, spouse, children or dependents; 

 

	 	(6)	expenses for the repair of damage to the Participant’s principal residence that would qualify for the casualty deduction under Section 165 of the Code
(determined without regard to whether such loss exceeds 10 percent of adjusted gross income); or 

  

	 	(7)	such other events permitted under Section 401(k) of the Code. 

  

	 	(b)	A withdrawal will not be treated as necessary to satisfy an immediate and heavy financial need of a Participant to the extent that the amount of the withdrawal is in
excess of the amount required to relieve the financial need or to the extent such need may be satisfied from other resources reasonably available to the Participant, as shall be determined by the Committee in a uniform and non-discriminatory manner
on the basis of all the relevant facts and circumstances. A distribution will be deemed necessary to satisfy an immediate and heavy financial need of the Participant if the Committee relies on the Participant’s written representation that the
need cannot be relieved: 

  

	 	(1)	through reimbursement or compensation by insurance or otherwise; 

  

	 	(2)	by reasonable liquidation of the Participant’s assets (or those of his or her spouse or minor children) to the extent such liquidation does not create a financial
hardship; 

  

	 	(3)	by the Participant’s cessation of elective and voluntary contributions under the Plan; 

 Engility Master Savings Plan 

  
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	 	(4)	by the Participant making other withdrawals or nontaxable loans from all plans in which he or she participates; or 

 

	 	(5)	by borrowing from commercial sources on reasonable commercial terms. 

  

	 	(c)	A Participant may not make any Pre-Tax Contributions or After-Tax Contributions for the six-month period following receipt of the hardship distribution.

 9.7 QUALIFIED RESERVIST DISTRIBUTIONS 

A Participant may elect to withdraw part or all of the amount credited to his or her Accounts during the Participant’s period of active duty (because
of the Participant’s status as a member of a reserve component) that lasts for at least 180 days or for an indefinite period. 
 9.8
WITHDRAWAL PRO-RATA FROM INVESTMENT FUNDS 
 The amount
withdrawn by a Participant under this Article shall be charged on a pro rata basis against the Investment Funds in which the Accounts from which the withdrawal is made are invested. 
 9.9 TIMING OF WITHDRAWAL PAYMENTS 
  

	 	(a)	In the case of a withdrawal under Sections 9.2 through 9.5, the amount withdrawn will be paid to the Participant in a lump sum in cash as soon as practicable following
the date of the withdrawal request. 

  

	 	(b)	In the case of a hardship withdrawal under Section 9.6 the amount withdrawn will be paid to the Participant in a lump sum in cash as soon as practicable following
approval of the withdrawal. 

  

	 	(c)	No withdrawal of any type is available to Beneficiaries, Alternate Payees (as defined in Plan Section 14.4), or Former Participants. 

9.10 LOANS 
 A Participant may
take a loan from his or her Accounts by making an application with the Recordkeeper in accordance with procedures established by the Committee and the Recordkeeper. 
  

	 	(a)	The maximum amount of any such loan shall be the lesser of (1) $50,000 reduced by the highest outstanding balance of any loan from the Plan during the one-year
period ending on the day before the date on which such loan is made, or (2) 50% of the value of the Participant’s vested Account balance under the Plan. 

 

	 	(b)	The minimum amount of any such loan shall be $1,000. A Participant may have one loan outstanding at any time, provided, however, a Participant may have more than one
loan outstanding if the Participant is covered by a collective bargaining 

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agreement that so provides or the Participant was a participated in a plan of a predecessor employer which plan transferred more than one loan on behalf of the Participant to this Plan.

  

	 	(c)	A loan will be made from the Participant’s Accounts in the order determined by administrative procedures and from the Investment Funds in which such Accounts are
invested on a pro-rata basis. Immediately upon the loan being made, the Participant’s Account balance shall be reduced to reflect the outstanding loan balance. All repayments of principal and interest on the Participant’s note shall be
invested in the Investment Funds in accordance with the Participant’s investment election which is in effect at the time of the repayment. If no election is in effect, or made, the repayments of principal and interest shall be invested in a
fund that has as its objective the preservation of capital, as determined by the Committee. 

  

	 	(d)	The note for any loan under subsection (a) shall bear interest at a reasonable rate as shall be determined by the Committee; provided, however, that such rate
shall not exceed the maximum rate permitted by law. Principal and interest under any such loan shall be repaid by any Participant who is an active Eligible Employee through payroll deductions; provided, however, that the Participant may prepay the
entire unpaid principal and accrued interest on any loan at any time. The term of such note shall not be for a period longer than five years; provided, however, that, if the proceeds of such loan are used to acquire the Participant’s principal
residence, the term of such note shall not be for a period longer than 30 years. Loan repayments while a Participant is on “qualified military service,” as defined in Code Section 414(u)(5), will be suspended in accordance with Code
Section 414(u). 

  

	 	(e)	Any loan to a Participant shall be secured by such Participant’s vested interest in his or her Accounts hereunder. As a condition of any such loan, the Participant
shall consent to such security interest. 

  

	 	(f)	A Participant who terminates employment may continue to repay any outstanding loan in accordance with procedures established by the Recordkeeper.

  

	 	(g)	Each Participant to whom a loan is made shall receive a statement of any administrative charges involved in such loan. This statement shall include the dollar amount
and annual interest rate of the finance charge. Such administrative charges may be changed within the sole discretion of the Committee, without formal Plan amendment. Such charges will be deducted from the borrower’s Account balance.

  

	 	(h)	Loans shall not be available to Beneficiaries, Alternate Payees (as defined in Section 14.4), or Former Participants (except as required by Department of Labor
regulations). 

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 ARTICLE X—DISTRIBUTIONS 
 10.1 PAYMENT UPON TERMINATION OF EMPLOYMENT 
  

	 	(a)	A Participant may elect to receive his or her vested account balance in either (1) a lump sum, or (2) monthly, quarterly or annual installments over a period
that is at least five years and not more than 20 years, or (3) a combination of the above. 

  

	 	(b)	If a Participant dies before benefit payments have begun, the Participant’s vested account balance shall be payable to the Participant’s Beneficiary in a lump
sum. If the Participant dies after installment payments have begun, the Participant’s Beneficiary shall continue to receive the installment payments over the remaining period of time elected by the Participant, provided, however, that the
Beneficiary may elect to receive the remaining vested Account balance in a lump sum. 

 10.2
CASH-OUT 
 Notwithstanding any other provision of this Plan to the contrary, if the Participant’s vested
Account balance does not exceed $1,000, the vested Account balance shall be paid to the Participant in a lump sum as soon as practicable following the Participant’s Termination of Employment, or to the Participant’s Beneficiary following
the Participant’s death. 
 10.3 APPLICATION FOR BENEFITS 

Except as provided in Section 10.2, no benefits shall be paid to a Participant until an application therefor shall be made to the Committee. Each
application for benefits shall be made with the Recordkeeper in accordance with procedures established by the Committee and the Recordkeeper. 

10.4 GENERAL RULES 
  

	 	Notwithstanding	any other provision of the Plan to the contrary: 

  

	 	(a)	Subject to making an application in accordance with Section 10.3, the payment of benefits to a Participant or Beneficiary (in the event of the Participant’s
death) shall be made not later than the 60th day after the later of (1) the close of the Plan Year in which the Participant’s Termination of Employment occurs, (2) the close of the Plan Year in which the Participant’s 65th
birthday occurs, or (3) the 10th anniversary of the year in which the Participant began participation in the Plan. 

  

	 	(b)	 Payment of benefits to a Participant shall commence no later than April 1 following (1) the year in which the Participant attains age 70 1/2 or, (2) in the case of a Participant who is not a 5% owner of the Company (or Affiliate), the year in which the Participant retires, in the minimum amount required under Section 401(a)(9) of
the Code. 

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	 	(c)	If the Participant dies before payment of his or her benefits commence, the Participant’s entire interest in his or her Accounts shall be paid within five years of
the Participant’s death to the Participant’s Beneficiary. 

 10.5 CONSENT FOR
EARLY DISTRIBUTIONS 
 Payment of benefits to a Participant whose vested Account balance exceeds $1,000 shall not
be made prior to the Participant’s Normal Retirement Date without the written consent of the Participant. 
 10.6 DIRECT
ROLLOVER 
 Notwithstanding any provision of the Plan to the contrary, a Distributee may elect, at the time and in the manner
prescribed by the Committee, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee. As used in this Section, the following terms shall have the meanings set forth below:

  

	 	(a)	“Distributee” means a person who is (1) an Eligible Employee or former Eligible Employee, (2) the surviving spouse of an Eligible Employee or
former Eligible Employee, or (3) the spouse or former spouse of an Eligible Employee or former Eligible Employee who is the “alternate payee” under a “qualified domestic relations order”, as those terms are defined in
Section 414(p) of the Code. A “Distributee” also includes the Eligible Employee’s non-spouse designated Beneficiary under Section 1.5 of the Plan. In the case of a non-spouse Beneficiary, the direct rollover may be made only
to an individual retirement account or annuity described in Section 408(a) or Section 408(b) of the Code (“IRA”) that is established on behalf of the designated Beneficiary and that will be treated as an inherited IRA pursuant to
the provisions of Section 402(c)(11) of the Code. 

  

	 	(b)	“Eligible Retirement Plan” means an individual retirement account described in Section 408(a) of the Code, an individual retirement annuity
described in Section 408(b) of the Code, an annuity plan described in Section 403(a) of the Code, or a qualified trust described in Section 401(a) of the Code, that accepts the Distributee’s Eligible Rollover Distribution. An
eligible retirement plan shall also mean an annuity contract described in section 403(b) of the Code and an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this Plan. An “Eligible Retirement Plan” shall also include a Roth IRA described in
Section 408A of the Code. 

  

	 	(c)	“Eligible Rollover Distribution” means any distribution (or withdrawal) of all or any portion of the balance to the credit of the Distributee, except
that an Eligible Rollover Distribution does not include any distribution that is one of a series of substantially equal periodic payments made (not less frequently than annually) for the life (or life expectancy) of the Distributee or the joint
lives (or joint life 

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expectancies) of the Distributee and the Distributee’s designated beneficiary, or for a specified period of ten years or more, any distribution to the extent such distribution is required
under Section 401(a)(9) of the Code, the portion of any distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities), or a hardship
withdrawal under Section 9.6, or any other distribution that is reasonably expected to total less than $200 during the year. A portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists
of After-Tax Contributions provided, however, such portion may be transferred only to an individual retirement account or annuity described in Section 408(a) or (b) of the Code that agrees to separately account for amounts so transferred,
including separately accounting for the portion of such distribution that is includible in gross income and the portion of such distribution that is not includible in gross income. 

10.7 DISTRIBUTIONS IN CASH OR STOCK 

Distributions to a Participant in the form of a lump sum or installments shall be in cash, provided that, to the extent the Participant’s Account is
invested in the L-3 Stock Fund or the Engility Stock Fund, the portion invested in such Investment Funds shall be distributed in the form of cash or full shares of Stock, at the election of the Participant, with fractional shares paid in cash. In
the absence of a Participant election, a Participant’s Account having fewer than 10 shares of Stock will be distributed in cash and a Participant’s Account having 10 or more shares of Stock will be distributed in full shares of such stock,
with fractional shares paid in cash. Distributions to a Participant’s Beneficiary shall be in cash. 
 10.8 QUALIFIED
JOINT AND SURVIVOR ANNUITY 
  

	 	(a)	If a portion of a Participant’s Accounts under the Plan is attributable to amounts transferred from a money purchase pension plan, and the Participant elects an
annuity form of payment, the Participant’s vested Account balance shall be used to purchase a Qualified Joint and Survivor Annuity for the Participant. With respect to a Participant who is married on the Annuity Starting Date, a Qualified Joint
and Survivor Annuity is an annuity for the life of the Participant and, after the Participant’s death, an annuity for the life of the Participant’s spouse, in a monthly amount that is 50 percent of the monthly amount paid to the
Participant before his or her death. With respect to a Participant who is not married on the Annuity Starting Date, a Qualified Joint and Survivor Annuity is an annuity for the life of the Participant. 

 

	 	(b)	A Participant may waive the Qualified Joint and Survivor Annuity form of payment and elect an alternative form of payment provided under the Plan, including without
limitation an annuity for the life of the Participant and, after the Participant’s death, an annuity for the life of the Participant’s spouse in a monthly amount that is 75 percent of the monthly amount paid to the Participant before his
or her death. Any election to waive the Qualified Joint and Survivor Annuity must be made by the Participant in writing during the election period and be 

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consented to by the Participant’s spouse. Such spouse’s consent must acknowledge the effect of such election and be witnessed by a notary public. Such consent shall not be required if
it is established to the satisfaction of the Committee that the required consent cannot be obtained because there is no spouse, the spouse cannot be located, or other circumstances that may be prescribed by Treasury Regulations.

  

	 	(c)	The election made by the Participant and consented to by the Participant’s spouse may be revoked by the Participant in writing without the consent of the spouse at
any time during the election period. Any new election must comply with the requirements of subsection (b). A former spouse’s waiver shall not be binding on a new spouse. 

 

	 	(d)	The election period to waive the Qualified Joint and Survivor Annuity shall be the 90-day period ending on the Annuity Starting Date. The Annuity Starting Date means
the first day of the first period for which an amount is received as an annuity. 

  

	 	(e)	Within a reasonable period of time before the Annuity Starting Date (and consistent with Treasury Regulations), the Participant shall be provided with a written
explanation of the terms and conditions of the Qualified Joint and Survivor Annuity, the Participant’s right to make an election to waive the Qualified Joint and Survivor Annuity, the right of the Participant’s spouse to consent to any
election to waive the Qualified Joint and Survivor Annuity, and the right of the Participant to revoke such election and the effect of such revocation. 

 10.9 QUALIFIED PRERETIREMENT SURVIVOR ANNUITY 
  

	 	(a)	If a portion of a Participant’s Accounts under the Plan is attributable to amounts transferred from a money purchase pension plan, and the Participant elects an
annuity form of payment and the Participant dies before the Annuity Starting Date, the Participant’s vested Account balance shall be used to purchase a Qualified Preretirement Survivor Annuity for the Participant’s spouse. A Qualified
Preretirement Survivor Annuity is an annuity for the life of the Participant’s spouse. 

  

	 	(b)	A Participant may waive the Qualified Preretirement Survivor Annuity form of payment. Any election to waive the Qualified Preretirement Survivor Annuity must be
consented to by the Participant’s spouse in the same manner provided for in Section 10.8(b) and (c). A Participant may revoke a waiver at any time before the payment of benefits commences without the consent of the spouse, provided that a
new waiver shall require a new spousal consent. 

  

	 	(c)	If the Participant dies and the Qualified Preretirement Survivor Annuity has not been waived, the surviving spouse may, prior to the time that annuity payments begin,
waive the Qualified Preretirement Survivor Annuity form of benefit and elect an alternative form of payment provided under the Plan. 

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 ARTICLE XI—SPECIAL TOP-HEAVY PROVISIONS 

11.1 TOP-HEAVY RULES 
 In the event the Plan is or becomes Top-Heavy (as defined in Section 11.2 hereof) in any Plan Year, the provisions of this Article shall apply and shall supersede any conflicting provisions in the
Plan for such Plan Year. 
 11.2 DEFINITIONS 
 As used in this Article, the following terms shall have the meanings set forth below: 
  

	 	(a)	“Determination Date” means with respect to any Plan Year the last day of the preceding Plan Year, and for the first Plan Year, the first day of such Plan
Year. 

  

	 	(b)	“Key Employee” means an Eligible Employee or former Eligible Employee (including a deceased employee) of the Company or an Affiliate who, at any time
during the Plan Year that includes the Determination Date was an officer having greater than $130,000 (as adjusted under Section 416(i)(1) of the Code for Plan Years beginning after December 31, 2002), a 5-percent owner of the Company or
an Affiliate, or a 1-percent owner of the Company or an Affiliate. For this purpose, annual compensation means compensation within the meaning of Section 415(c)(3) of the Code. The determination of who is a Key Employee will be made in
accordance with Section 416(i)(1) of the Code and the applicable regulations and other guidance of general applicability issued thereunder. 

  

	 	(c)	“Non-Key Employee” means any employee who is not a Key Employee and includes an employee who is a former Key Employee. 

 

	 	(d)	This Plan shall be “Top-Heavy” for any Plan Year if the provisions of any of the following apply: 

 

	 	(1)	the Top-Heavy Ratio for the Plan exceeds 60% and the Plan is not part of any Required Aggregation Group of Plans or Permissive Aggregation Group of Plans;

  

	 	(2)	the Plan is a part of a Required Aggregation Group of Plans (but is not part of a Permissive Aggregation Group of Plans) and the Top-Heavy Ratio for the Required
Aggregation Group of Plans exceeds 60%; or 

  

	 	(3)	the Plan is a part of a Required Aggregation Group of Plans and part of a Permissive Aggregation Group of Plans and the Top-Heavy Ratio for the Permissive Aggregation
Group of Plans exceeds 60%. 

  

	 	(e)	“Top-Heavy Ratio” means a fraction: (1) the numerator of which is the sum of the amount credited to accounts under the Plan and any other defined
contribution plan maintained by the Company or an Affiliate which is required or permitted to be taken into account for all Key Employees and the Present Value of accrued 

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benefits under any defined benefit plan maintained by the Company or Affiliate which is required or permitted to be taken into account for all Key Employees, and (2) the denominator of which
is the sum of the amount credited to the accounts under such defined contribution plans for all Participants and the Present Value of accrued benefits under such defined benefit plans for all Participants. In determining the Top-Heavy Ratio, a
Participant’s accrued benefit in a defined benefit plan must be determined using the method uniformly used for accrual purposes for all plans of the Company and Affiliate. If there is no such uniform method, the accrued benefit is to be
determined as if it accrued not more rapidly than under the slowest rate of accrual permitted under Code Section 411(b)(1)(C). 

 For purposes of this definition: (A) the amount credited to accounts and the Present Value of accrued benefits shall be determined as of the last day of the most recent Plan Year that falls within or
ends with the 12-month period ending on the Determination Date; (B) the amount credited to the accounts and accrued benefits of a Participant who is a Non-Key Employee but who was a Key Employee in a prior year will be disregarded; (C) the
amount credited to the accounts and accrued benefits of any individual who has not performed services for the Employer or an Affiliate for the one-year period ending on the Determination Date shall not be taken into account; and (D) the present
value of accrued benefits and the account balances of an employee as of the Determination Date shall be increased by the distributions made with respect to the employee under the Plan and any plan aggregated with the Plan under section 416(g)(2) of
the Code during the 1-year period ending on the Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with the Plan under section
416(g)(2)(A)(i) of the Code. In the case of a distribution made for a reason other than severance from employment, death, or disability, this provision shall be applied by substituting “5-year period” for “1-year period.”

  

	 	(f)	“Required Aggregation Group of Plans” means (1) each qualified plan of the Company or an Affiliate (including a terminated plan) in which at least
one Key Employee participates, and (2) any other qualified plan of the Company or an Affiliate which enables a plan described in (1) to meet the requirements of Section 401(a)(4) or 410 of the Code. 

 

	 	(g)	“Permissive Aggregation Group of Plans” means the Required Aggregation Group of Plans plus any other plan or plans of the Company or an Affiliate
which, when considered as a group with the Required Aggregation Group of Plans, would continue to satisfy the requirements of Sections 401(a)(4) and 410 of the Code. 

 

	 	(h)	“Present Value” of accrued benefits under any defined benefit plan maintained by the Company or an Affiliate shall mean an actuarial equivalent lump
sum amount based on the Pension Benefit Guaranty Corporation factors and assumptions. 

 Engility Master Savings Plan 

  
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 11.3 MINIMUM CONTRIBUTION 

 

	 	(a)	Except as otherwise provided in subsection (b), for any Plan Year in which the Plan is Top-Heavy, the Employer contributions (and forfeitures) allocated on behalf of
any Participant who is a Non-Key Employee (exclusive of any Pre-Tax Contributions on his behalf) shall not be less than 3% of such Participant’s Section 415 earnings (as defined in Section 5.5(d) hereof) for such Plan Year. However,
should the sum of the Employer’s contributions, including Pre-Tax Contributions, and forfeitures allocated to the Account of each Key Employee for such Top-Heavy Plan Year be less than 3% of each Key Employee’s Compensation, the sum of the
Employer’s contributions and forfeitures allocated to the Account of each Non-Key Employee shall be equal to the largest percentage allocated to the Account of each Key Employee. The percentage allocated to the Account of any Key Employee shall
be equal to the ratio of the sum of the Employer’s contribution and forfeitures allocated on behalf of such Key Employee divided by the Compensation for such Key Employees. The minimum allocation provided for in this Section shall be determined
without regard to any contribution to or benefit payable under the Social Security law and shall apply even though under other Plan provisions the Participant would not otherwise be entitled to receive an allocation or would have received a lesser
allocation for the applicable Plan Year for any reason. Matching Contributions shall be taken into account for purposes of satisfying the minimum contribution requirements of Section 416(c)(2) and this Section. Matching Contributions that are
used to satisfy the minimum contributions requirements shall be treated as matching contributions for purposes of the actual contribution percentage test and other requirements of Section 401(m) of the Code. 

 

	 	(b)	The minimum allocation provided in subsection (a) shall not apply to any Participant who was not an Eligible Employee on the last day of the applicable Plan Year
or to any Participant to the extent such Participant is covered under any other plan of the Company or an Affiliate which provides for the minimum allocation of Employer contributions and/or accrual of retirement benefits. 

11.4 TOP-HEAVY VESTING SCHEDULE 

 

	 	(a)	Effective as of the first day of the first Plan Year in which this Plan is Top-Heavy (the “Top-Heavy Effective Date”), the nonforfeitable interest of each
Participant in the portion of his or her Employer Contribution Account shall be determined as follows, provided, however, that if the Appendix provides a faster vesting schedule, such vesting schedule shall continue to apply:

 Engility Master Savings Plan 

  
 42 

					
	 Completed Years of Vesting Service
	  	Nonforfeitable Interest	 
	 2
	  	 	20	% 
	 3
	  	 	40	% 
	 4
	  	 	60	% 
	 5
	  	 	80	% 
	 6 years or more
	  	 	100	% 

  

	 	(b)	Such vesting schedule shall remain in effect for all Plan Years commencing on and after the Top-Heavy Effective Date even though the Plan may not be Top-Heavy for any
such Plan Year. Notwithstanding the foregoing provisions of this Section, this Section shall not apply to the benefit of any Participant whose Termination of Employment occurred prior to the Top-Heavy Effective Date. 

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 43 

 ARTICLE XII—FUNDING OF THE SAVINGS PLAN; TRUST FUND 

12.1 TRUST AGREEMENT 
 The Company has entered into the Trust Agreement with the Trustee to provide for the establishment of a Trust Fund to fund the benefits of the Plan. 

12.2 INCOME ON FUNDS 
  

	 	(a)	The Trust Fund shall consist of the Investment Funds. 

  

	 	(b)	All dividends and other income, as well as any cash received from the sale or exchange of securities, produced by each Investment Fund shall be reinvested in each such
Investment Fund. 

 12.3 EXCLUSIVE BENEFIT OF TRUST
FUND 
 The principal and income of the Trust Fund shall be used for the exclusive purposes of providing benefits to Participants
and their Beneficiaries and defraying reasonable expenses of administering the Plan. 
 12.4 MISTAKE OF
FACT 
 If a contribution is made to the Plan by the Employer by reason of a mistake of fact, the Employer shall be entitled to
receive a return of such contribution, without any gains and net of any losses attributable thereto within one year after making such contribution. 
 12.5 CONTRIBUTIONS DISALLOWED BY CODE 

All contributions by the Employer to the Plan are conditioned upon the deductibility of such contributions under Section 404 of the Code for the
taxable year for which made, and the Employer shall be entitled to receive a return of any contribution, without any gains and net of any losses attributable thereto, to the extent its deduction is disallowed, within one year after such
disallowance. 

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 ARTICLE XIII—AMENDMENT AND TERMINATION 

13.1 PLAN AMENDMENTS 
 The Company, by action of the Board of Directors, may at any time modify or amend the Plan, in whole or in part, provided, however, that no such amendment shall make it possible for any of the assets of
the Trust Fund to be used for or diverted to purposes other than for the exclusive benefit of Participants and their Beneficiaries, or cause a cut-back in Participants’ benefits under the Plan within the meaning of Section 411(d)(6) of the
Code. Any such amendment shall be by an instrument in writing approved by the Board of Directors and executed by an officer who is authorized by the Company to sign amendments to the Plan. To the extent permitted by resolution of the Board of
Directors, any delegate of the Board may amend this Plan in whole or in part at any time or from time to time. Any such amendment shall be by an instrument in writing. 
 13.2 PLAN TERMINATION; DISCONTINUANCE OF CONTRIBUTIONS 
 Although the Company intends to continue the Plan indefinitely, it may, by action of the Board of Directors, discontinue contributions under the Plan or terminate the Plan in part or in its entirety. Any
action to terminate the Plan shall be by an instrument in writing executed by the Board of Directors. 
 13.3 VESTING
ON PLAN TERMINATION 
 As of the effective date of any termination or partial termination of, or
complete discontinuance of contributions to, the Plan, all affected Participants shall become fully vested in their Accounts. 
 13.4
DISTRIBUTIONS ON PLAN TERMINATION 
 Upon termination of the Plan, all assets
remaining in the Trust Fund, after payment of any expenses properly chargeable against the Trust Fund, shall be distributed to the applicable Participants or their Beneficiaries in accordance with the value of such Participants’ Accounts and in
accordance with the provisions of the Plan; provided, however, that any amount allocated to a suspense account maintained pursuant to Section 415 of the Code shall be returned to the Company. 

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 45 

 ARTICLE XIV—GENERAL PROVISIONS 

14.1 NO CONTRACT OF EMPLOYMENT 
 Nothing contained in the Plan shall be construed as a contract of employment between the Employer or the Company and any Eligible Employee, and the Plan shall not afford an Eligible Employee a right to
continued employment with the Employer or the Company. 
 14.2 PAYMENTS SOLELY FROM
TRUST FUND 
 All benefits payable under the Plan shall be paid or provided for solely from the Trust Fund, and
neither the Company nor any Employer assumes any liability or responsibility for any Plan payment. 
 14.3 INCOMPETENCY

 If the Committee determines that any person to whom a payment is due under the Plan is a minor or is incompetent by reason of physical or
mental disability, the Committee shall have the power to cause the payments becoming due to such person to be made to another person or entity, for the benefit of the minor or incompetent, without responsibility of the Company, the Employer, the
Committee or the Trustee to see to the application of such payment. Payments made pursuant to such power shall operate as a complete discharge of the Company, the Employer, the Committee, the Trustee and the Trust Fund. 

14.4 ALIENATION AND QDROS 
  

	 	(a)	Except as provided below, the interest herein, whether vested or not, of any Participant, Former Participant or Beneficiary, shall not be subject to alienation,
assignment, pledge, encumbrance, attachment, garnishment, including, but not limited to, execution, sequestration, or other legal or equitable process, or transferability by operation of law in the event of bankruptcy, insolvency or otherwise.

  

	 	(b)	The provisions of this Section shall not prevent the creation, assignment or recognition of any individual’s right to a benefit payable with respect to a
Participant pursuant to a Qualified Domestic Relations Order (“QDRO”). A QDRO shall mean any judgment, decree or order which meets the basic requirements of Code Section 414(p) and meets the QDRO requirements set out in the Plan
procedures, concerning domestic relations orders, as determined by the final, discretionary authority of the Committee. 

  

	 	(c)	The Committee shall establish reasonable procedures to determine whether a domestic relations order is a QDRO and to administer distributions under a QDRO. If any
domestic relations order is received by the Plan, the Committee shall promptly notify the Participant and any Alternate Payee that the order has been received and of the Plan’s procedures for determining whether the order is a QDRO and notify
the Participant and each Alternate Payee (or their 

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representatives) of the Committee’s determination. “Alternate Payee” shall mean any spouse, former spouse, child or other dependent of a Participant recognized by a proper domestic
relations order as having a right to receive all, or a portion of, a Participant’s benefits under the Plan, as prescribed under Code Section 414(p). 

 14.5 NOTICE TO THE COMMITTEE 
 If any
provision in the Plan describes an Eligible Employee or Beneficiary’s election, application, or notice to the Committee, then any such action shall only be effective if it is properly made under Plan procedures. Any election, application or
notice required to be made shall be deemed to have been made or given on the date received by the Committee or its Recordkeeper. 
 14.6
MERGERS AND TRANSFERS 
 The Board of Directors shall have the power to fully or partially merge the
Plan with any other tax-qualified plan or transfer assets to, or accept assets from, any other tax-qualified plan. In the event of any merger or consolidation of the Plan with, or a transfer of the assets and liabilities of the Plan to, any other
plan, each Participant shall receive a benefit under such other plan (if such other plan were terminated immediately after such merger, consolidation or transfer) which is equal to or greater than the benefit the Participant would have been entitled
to receive under the Plan (if the Plan had been terminated immediately prior to such merger, consolidation or transfer). 
 14.7
FIDUCIARIES 
 Any person or group of persons may serve in more than one fiduciary capacity with respect to the Plan hereunder.

 14.8 PLANS SHALL COMPLY WITH LAW; CHOICE
OF LAW 
 It is intended that the Plan hereunder conform to and meet the applicable requirements of ERISA and the
Code. Except to the extent preempted by ERISA, the validity of the Plan hereunder or of any of the provisions thereof shall be determined under, and they shall be construed and administered according to, the laws of the State of New York, (including
its statute of limitations and all substantive and procedural law, and without regard to its conflict of laws provisions). The illegality of any particular provision of the Plan shall not affect the other provisions thereof, but the Plan shall be
construed in all respects as if such invalid provision were omitted. 
 14.9 ERISA 404(C) 

The Plan is intended to comply with ERISA Section 404(c). Participants are solely responsible for their own investment choices. 

 Engility Master Savings Plan 

  
 47 

 14.10 GENDER 
 The masculine pronoun shall be deemed to include the feminine, and the singular number shall be deemed to include the plural unless a different meaning is plainly required by the context. 

14.11 DEEMED DISTRIBUTIONS OF UNVESTED AMOUNTS 

In the event of a Participant’s Termination of Employment before he or she has any vested interest in his or her Employer Contribution Account, if
any, the Participant shall be deemed to have received a distribution of his or her balance as of the Termination of Employment date, in the amount of the unvested portion of his or her Employer Contribution Account. The amount of this deemed
distribution shall be zero. Following this deemed distribution, the Participant shall have no remaining benefit under the Plan attributable to his or her Employer Contribution Account. 
 14.12 HEADINGS 
 Section headings are provided only for the convenience of the
reader. Section headings shall not be considered in interpreting this document. 
 14.13 MISSING PAYEES

 A Participant (or, if deceased, his or her Beneficiary if entitled to Benefits under the Plan) is obligated to keep the Plan Administrator
informed as to his or her current address at all times. In the event that a Participant or Beneficiary or other recipient of Benefits cannot be located with reasonable efforts by the end of the second calendar year following the date when Benefits
are first payable under the Plan, an amount equal to the Benefit payable may be forfeited. If the Participant or Beneficiary or other recipient of Benefits subsequently makes a claim for these forfeited Benefits, at any time, then the amount
forfeited will be reinstated, without interest, and paid as soon as practicable. 
 14.14 CHANGES IN
VESTING SCHEDULE 
 If the vesting schedule is amended in any way that directly or indirectly affects the
computation of the Participant’s nonforfeitable percentage such that contributions made subsequent to the amendment will vest more slowly as a result of the amendment, or if the Plan is deemed to be amended by an automatic change to or from a
Top-Heavy vesting schedule, each Participant with at least three years of Service with the Employer may elect, within a reasonable period after the adoption of the amendment or change, to have the nonforfeitable percentage computed under the
applicable Appendix without regard to such amendment or change. The period during which the election may be made shall commence with the date the amendment is adopted or deemed to be made and shall end on the latest of: 

 

	 	(a)	60 days after the amendment is adopted; 

  

	 	(b)	60 days after the amendment becomes effective; or 

 Engility Master Savings Plan 

  
 48 

	 	(c)	60 days after the Participant is issued written notice of the amendment by the Employer or Plan Administrator. 

If a vesting schedule is amended, or if the Plan is determined to be Top-Heavy, then the Participants with (1) at least one Hour of Service during
the Plan Year for which the change is made and (2) three years of Service with an Employer may elect within a reasonable period, as provided by Code Section 411(a)(10), either the new or former vesting schedule. 

14.15 TAX WITHHOLDING 
 The Committee hereby specifically delegates to the Trustee the responsibility to be liable for income tax withholding, and to withhold the appropriate amount from any payment made from the Trust to any
payee under the provisions of applicable law and regulation. 
 14.16 COMMON TRUST FUNDS

 The Plan adopts and includes the provisions of any group or common trust fund in which the Trust participates, but only as long as such group
or common trust fund remains qualified under Section 401(a), and exempt from taxation under Section 501(a), of the Code in accordance with Revenue Ruling 81-100. 

 Engility Master Savings Plan 

  
 49 

 IN WITNESS WHEREOF, this Engility Master Savings Plan is hereby adopted effective June 29, 2012.

  

					
		 	ENGILITY CORPORATION
			
	Date: June 29, 2012	 	By:	 	/s/ Thomas O. Miiller
		 	Name:	 	Thomas O. Miiller
		 	Title:	 	 Senior Vice President, General Counsel and Corporate Secretary
  

 Engility Master Savings Plan 

  
 50 

 SCHEDULE A 
 MINIMUM REQUIRED DISTRIBUTIONS 
 Section 1. General Rules. 

 

	 	(a)	Effective Date. Notwithstanding any other provision of the Plan to the contrary, the provisions of this Appendix will apply for purposes of determining required
minimum distributions for calendar years beginning with the 2003 calendar year. 

  

	 	(b)	Treasury Regulations Incorporated by Reference. All distributions required under this Appendix will be determined and made in accordance with the Treasury
regulations under section 401(a)(9) of the Code. 

 Section 2. Time and Manner of Distribution. 

 

	 	(a)	Required Beginning Date. The Participant’s entire interest will be distributed, or begin to be distributed, to the Participant no later than the Participant’s
Required Beginning Date. 

  

	 	(b)	Death of Participant Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed
by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary and the surviving spouse dies after the
Participant but before distributions to the surviving spouse begin, this Section 2(b) will apply as if the surviving spouse were the Participant. 

  

	 	(c)	Forms of Distribution. Unless the Participant’s interest is distributed in a single sum on or before the Required Beginning Date, as of the first
Distribution Calendar Year, distributions will be made in accordance with Sections 3 and 4 of this Schedule. 

 Section 3.
Required Minimum Distributions During Participant’s Lifetime. 
  

	 	(a)	Amount of Required Minimum Distribution For Each Distribution Calendar Year. During the Participant’s lifetime, the minimum amount that will be distributed
for each Distribution Calendar Year is the lesser of: 

  

	 	(1)	the quotient obtained by dividing the Participant’s Account Balance by the distribution period in the Uniform Lifetime Table set forth in Treas. Reg.
§1.401(a)(9)–9, using the Participant’s age as of the Participant’s birthday in the Distribution Calendar Year; or 

  

	 	(2)	if the Participant’s sole Designated Beneficiary for the Distribution Calendar Year is the Participant’s spouse, the quotient obtained by dividing the
Participant’s Account Balance by the number in the Joint and Last Survivor Table set forth in §1.401(a)(9)–9, using the Participant’s and spouse’s attained ages as of the Participant’s and spouse’s birthdays in the
Distribution Calendar Year. 

 Engility Master Savings Plan 

  
 A-1

	 	(b)	Lifetime Required Minimum Distributions Continue Through Year of Participant’s Death. Required minimum distributions will be determined under this
Section 3 beginning with the first Distribution Calendar Year and up to and including the Distribution Calendar Year that includes the Participant’s date of death. 

 Section 4. Required Minimum Distributions After Participant’s Death. 
  

	 	(a)	Death On or After Date Distributions Begin. 

  

	 	(1)	Participant Survived by Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is a Designated Beneficiary, the
minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account Balance by the longer of the remaining Life Expectancy of
the Participant or the remaining Life Expectancy of the Participant’s Designated Beneficiary, determined as follows: 

  

	 	(A)	The Participant’s remaining Life Expectancy is calculated using the age of the Participant in the year of death, reduced by one for each subsequent year.

  

	 	(B)	If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated
for each Distribution Calendar Year after the year of the Participant’s death using the surviving spouse’s age as of the spouse’s birthday in that year. For Distribution Calendar Years after the year of the surviving spouse’s
death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse’s birthday in the calendar year of the spouse’s death, reduced by one for each subsequent calendar year.

  

	 	(C)	If the Participant’s surviving spouse is not the Participant’s sole Designated Beneficiary, the Designated Beneficiary’s remaining Life Expectancy is
calculated using the age of the beneficiary in the year following the year of the Participant’s death, reduced by one for each subsequent year. 

  

	 	(2)	No Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is no Designated Beneficiary as of September 30 of the
year after the year of the Participant’s death, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account
Balance by the Participant’s remaining Life Expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 

 Engility Master Savings Plan 

  
 A-2

	 	(b)	Death Before Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire interest will be distributed by
December 31 of the calendar year containing the fifth anniversary of the Participant’s death. If the Participant’s surviving spouse is the Participant’s sole Designated Beneficiary and the surviving spouse dies after the
Participant but before distributions to the surviving spouse begin, this Section 4(b) will apply as if the surviving spouse were the Participant. 

 Section 5. Definitions. 
  

	 	(a)	Designated Beneficiary. The individual who is designated as the beneficiary under the Plan and is the Designated Beneficiary under section 401(a)(9) of the
Internal Revenue Code and Treas. Reg. §1.401(a)(9)–1, Q&A-4. 

  

	 	(b)	Distribution Calendar Year. A calendar year for which a minimum distribution is required. For distributions beginning before the Participant’s death, the
first Distribution Calendar Year is the calendar year immediately preceding the calendar year which contains the Participant’s Required Beginning Date. For distributions beginning after the Participant’s death, the first Distribution
Calendar Year is the calendar year in which distributions are required to begin under Section 2(b). The required minimum distribution for the Participant’s first Distribution Calendar Year will be made on or before the Participant’s
Required Beginning Date. The required minimum distribution for other Distribution Calendar Years, including the required minimum distribution for the Distribution Calendar Year in which the Participant’s Required Beginning Date occurs, will be
made on or before December 31 of that Distribution Calendar Year. 

  

	 	(c)	Life Expectancy. Life Expectancy as computed by use of the Single Life Table in Treas. Reg. §1.401(a)(9)–9. 

 

	 	(d)	Participant’s Account Balance. The Account Balance as of the last Valuation Date in the calendar year immediately preceding the Distribution Calendar Year
(“valuation calendar year”) increased by the amount of any contributions made and allocated or forfeitures allocated to the Account Balance as of dates in the valuation calendar year after the Valuation Date and decreased by distributions
made in the valuation calendar year after the Valuation Date. The Account Balance for the valuation calendar year includes any amounts rolled over or transferred to the Plan either in the valuation calendar year or in the Distribution Calendar Year
if distributed or transferred in the valuation calendar year. 

  

	 	(e)	 Required Beginning Date. April 1 of the calendar year following the later of (1) the calendar year in which the Participant attains
age 70  1/2 or (2) in the case of a Participant who is not a 5% owner of the Company, the year in which the Participant retires. 

 Engility Master Savings Plan 

  
 A-3Form of Tax Sharing and Indemnity Agreement

 Exhibit 10.6 
 TAX SHARING AND INDEMNITY AGREEMENT 
 BY AND BETWEEN 

KRAFT FOODS INC. 
 AND 
 KRAFT FOODS GROUP, INC. 

DATED AS OF                 , 2012 

 TABLE OF CONTENTS 

 

					
	 	  	Page	 
	 ARTICLE I DEFINITIONS
	  	 	2	  
		
	 1.01 General
	  	 	2	  
		
	 ARTICLE II ALLOCATION OF TAXES
	  	 	9	  
		
	 2.01 General Allocation of Taxes
	  	 	9	  
	 2.02 Income Tax Allocation for Year of Distribution
	  	 	10	  
	 2.03 Allocation of Tax Attributes and Earnings and Profits
	  	 	11	  
	 2.04 Matters Covered by the Employee Matters Agreement
	  	 	11	  
		
	 ARTICLE III PREPARATION OF TAX RETURNS
	  	 	11	  
		
	 3.01 U.S. Federal Income Tax Returns
	  	 	11	  
	 3.02 State Income Tax Returns
	  	 	11	  
	 3.03 Canadian Income Tax Returns
	  	 	11	  
	 3.04 Non-Canadian Foreign Income Tax Returns
	  	 	12	  
	 3.05 Non-Income Tax Returns
	  	 	12	  
	 3.06 Tax Returns of GroceryCo Canada and SnackCo Canada
	  	 	12	  
	 3.07 Special Rules Relating to the Preparation of Tax Returns
	  	 	12	  
	 3.08 Right to Review Tax Returns
	  	 	13	  
	 3.09 Appointment
	  	 	13	  
		
	 ARTICLE IV CARRYBACKS REFUNDS AND TAX BENEFITS
	  	 	13	  
		
	 4.01 Carrybacks
	  	 	13	  
	 4.02 Refunds
	  	 	14	  
	 4.03 Residual TSA Receivables, Specified TSA Receivables, and FIN 45 Receivables
	  	 	14	  
	 4.04 Tax Benefits
	  	 	15	  
	 4.05 Canadian Royalty Adjustments
	  	 	16	  
		
	 ARTICLE V INDEMNIFICATION
	  	 	17	  
		
	 5.01 General Indemnification
	  	 	17	  
	 5.02 Indemnification for Non-Canadian Transaction Taxes
	  	 	17	  
	 5.03 Indemnification for Canadian Transaction Taxes
	  	 	18	  
	 5.04 Indemnification Payments
	  	 	18	  
		
	 ARTICLE VI REPRESENTATIONS
	  	 	19	  
		
	 6.01 SnackCo and GroceryCo Representations
	  	 	19	  
		
	 ARTICLE VII COVENANTS
	  	 	19	  
		
	 7.01 SnackCo and GroceryCo Covenants
	  	 	19	  
	 7.02 Specific GroceryCo Covenants
	  	 	19	  
	 7.03 Canadian Butterfly Transactions
	  	 	20	  

  
 i 

 TABLE OF CONTENTS 

 

					
	 	  	Page	 
	 ARTICLE VIII TAX CONTESTS
	  	 	21	  
		
	 8.01 Notice
	  	 	21	  
	 8.02 Representation with Respect to Tax Contests
	  	 	21	  
		
	 ARTICLE IX PAYMENTS
	  	 	23	  
		
	 9.01 Method of Payment
	  	 	23	  
	 9.02 Interest
	  	 	23	  
	 9.03 Characterization of Payments
	  	 	23	  
	 9.04 Tax Gross Up
	  	 	23	  
	 9.05 Recoverable Taxes
	  	 	23	  
		
	 ARTICLE X MISCELLANEOUS
	  	 	24	  
		
	 10.01 Cooperation and Exchange of Information
	  	 	24	  
	 10.02 Retention of Records
	  	 	25	  
	 10.03 Dispute Resolution
	  	 	26	  
	 10.04 Changes in Law
	  	 	26	  
	 10.05 Confidentiality
	  	 	26	  
	 10.06 Successors
	  	 	26	  
	 10.07 Authorization, etc
	  	 	27	  
	 10.08 Notices
	  	 	27	  
	 10.09 Entire Agreement
	  	 	27	  
	 10.10 Section Captions
	  	 	27	  
	 10.11 Governing Law
	  	 	27	  
	 10.12 Counterparts
	  	 	28	  
	 10.13 References Include Group Members
	  	 	28	  
	 10.14 Waivers and Amendments
	  	 	28	  
	 10.15 Effective Date
	  	 	28	  
	 10.16 Termination
	  	 	28	  

  
 ii 

 TAX SHARING AND INDEMNITY AGREEMENT 

THIS TAX SHARING AND INDEMNITY AGREEMENT dated as of
                        , 2012 (the “Agreement”) is between Kraft Foods Inc., a Virginia corporation
(“SnackCo”), and Kraft Foods Group, Inc., a Virginia corporation (“GroceryCo”) (sometimes referred to herein individually as “Party”, or together, as “Parties”). 

W I T N E S S E T H: 
 WHEREAS, SnackCo is the common parent corporation of an affiliated group of corporations (the “SnackCo Consolidated Return Group”) within the meaning of Section 1504(a) of the Internal
Revenue Code of 1986, as amended (the “Code”); 
 WHEREAS, GroceryCo is a member of the affiliated group of
corporations with respect to which SnackCo is the common parent corporation; 
 WHEREAS, SnackCo acting through itself, its
Subsidiaries and other entities in which it has a direct or indirect ownership interest, currently conducts the GroceryCo Business and the SnackCo Business; 
 WHEREAS, the SnackCo Board of Directors has determined that it is appropriate, desirable, and in the best interest of SnackCo and its shareholders to separate SnackCo into two publicly traded companies:
(i) GroceryCo, which following the Distribution will own and conduct, directly and indirectly, the GroceryCo Business; and (ii) SnackCo, which following the Distribution will own and conduct, directly and indirectly, the SnackCo Business;

 WHEREAS, as set forth in the Separation and Distribution Agreement by and between SnackCo and GroceryCo, dated as of
                        , 2012 (the “Distribution Agreement”), and subject to the terms and conditions thereof, SnackCo
will cause itself and each of its Subsidiaries to undergo the Internal Reorganization; 
 WHEREAS, as set forth in the
Distribution Agreement, and subject to the terms and conditions thereof, SnackCo will distribute on a pro rata basis to the holders of SnackCo common stock all of the outstanding shares of GroceryCo common stock then owned by SnackCo (the
“Distribution”); 
 WHEREAS, the Internal Reorganization and the Distribution are intended to qualify as tax-free to
SnackCo, its shareholders, and GroceryCo under Sections 368 and 355 of the Code; and 
 WHEREAS, in contemplation of the
Distribution, pursuant to which GroceryCo (and each of its direct and indirect Subsidiaries) will cease to be a member of the SnackCo Consolidated Return Group, 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 premises and mutual covenants herein
contained, the Parties hereby agree as follows: 

  
 1 

 ARTICLE I 
 DEFINITIONS 
 1.01 General. For the purposes of this Agreement, the
terms set forth below shall have the following meanings. 
 “Asset” has the meaning set forth in the
Distribution Agreement. 
 “Brands LLC” means Kraft Foods Global Brands LLC. 

“Butterfly Completion Date” means the date on which the transactions comprising steps 77 through 92.1 of the Ruling
issued by the CRA are completed. 
 “Butterfly Transactions” means each of the transactions comprising steps 69
through 72, steps 77 through 92.1, and steps 116 and 117 of the Ruling issued by the CRA. 
 “Canadian Asset Transfer
Agreement” means the asset transfer agreement dated as of                         , 2012 by and between SnackCo
Canada and GroceryCo Canada. 
 “Canadian Income Tax” means any Income Tax imposed by Canada or any political
subdivision thereof. 
 “Canadian Royalty Adjustment” means any adjustment to a royalty paid by GroceryCo Canada
to Brands LLC with respect to any Pre-Distribution Period. 
 “Canadian Tax-Free Status” means the Canadian
Income Tax position of the applicable parties relating to the Butterfly Transactions that would arise on the assumptions that (i) each of the rulings and opinions contained in any Ruling issued by the CRA applied to determine such Income Tax
position of the applicable parties and (ii) the requisite conditions for such rulings and opinions as set out in any Ruling request submitted to the CRA were satisfied. 
 “Canadian Transaction Tax Contest” means any Tax Contest that relates to Canadian Transaction Taxes. 
 “Canadian Transaction Tax” means any Transaction Tax imposed by Canada or any political subdivision thereof. 
 “Controlling Party” means, (i) with respect to any Tax Contest involving any Tax other than a Transaction Tax, the Party (or any member of its Group) that has the liability under
Section 2.01 of this Agreement or under the Canadian Asset Transfer Agreement for the Tax directly resulting from such Tax Contest, and (ii) with respect to any Tax Contest involving any Transaction Tax, the Party that has the right to
control such Tax Contest as provided in Section 8.02(b) or (c) of this Agreement. For the avoidance of doubt, (a) SnackCo shall be the Controlling Party with respect to any Tax Contest related to any U.S. Federal Income Tax
attributable to any Pre-Distribution Period the resolution of which could result in any member of the GroceryCo Post-Distribution Group being liable for a State Income Tax and (b) competent authority claims shall be addressed in
Section 10.01(d) of this Agreement. 

  
 2 

 “CRA” means the Canada Revenue Agency. 

“Danone Master Sale and Purchase Agreement” means the Master Sale and Purchase Agreement dated as of October 29,
2007 by and between Groupe Danone S.A. and Kraft Foods Global, Inc. 
 “Distribution Date” means the date on
which the Distribution becomes effective. 
 “Dr Pepper Snapple Group Tax Sharing and Indemnification Agreement”
means the Tax Sharing and Indemnification Agreement dated as of May 1, 2008 by and between Cadbury Schweppes plc and Dr Pepper Snapple Group, Inc. 
 “Effective Realization” (and the correlative terms “Effectively Realized” or “Effectively Realizes”) means, with respect to a Tax Benefit, including from the use of
any Tax Attribute, the earliest to occur of (i) the receipt by SnackCo or GroceryCo (or any other member of the SnackCo Post-Distribution Group or any member of the GroceryCo Post-Distribution Group) of cash from a Taxing Authority reflecting
such Tax Benefit, or (ii) the application of such Tax Benefit to reduce any payments, including estimated Tax payments, with respect to (A) the Tax liability on a Tax Return of any of such entities or of any consolidated group of which any
of such entities is a member, or (B) any other outstanding Tax liability of any of such entities or of any such consolidated group. 
 “Employee Matters Agreement” means the Employee Matters Agreement dated as of
                        , 2012 by and between SnackCo and GroceryCo. 

“Filing Party” means the Party (or member of its respective Group) that is responsible for filing or furnishing a given
Tax Return pursuant to Article III of this Agreement. 
 “FIN 45 Indemnity Obligation” means any obligation
or indemnity attributable to or imposed with respect to any Tax under the Dr Pepper Snapple Group Tax Sharing and Indemnification Agreement or the Danone Master Sale and Purchase Agreement. 

“FIN 45 TSA Receivable” means any right to receive any amount attributable to or with respect to any Tax under the
Dr Pepper Snapple Group Tax Sharing and Indemnification Agreement or the Danone Master Sale and Purchase Agreement. 

“Final Determination” means (i) with respect to U.S. Federal Income Taxes, a “determination” as defined in
Section 1313(a) of the Code and, with respect to Taxes other than U.S. Federal Income Taxes, any decision, judgment, decree or other order by a court of competent jurisdiction that, under applicable law, is not subject to further appeal, review
or modification through proceedings or otherwise; (ii) the execution of an IRS Form 870-AD or other closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the laws of a
state, local, or foreign taxing jurisdiction; (iii) the payment of Tax by any member of the SnackCo Post-Distribution Group or the GroceryCo Post-Distribution Group with respect to any item disallowed or adjusted by a Taxing Authority, provided
that the Controlling Party determines that no action should be taken to recoup such payment; (iv) a final settlement resulting from a competent authority determination; or (v) any other final disposition, by mutual agreement of the Parties
or by reason of the expiration of a statute of limitations or period for the filing of claims for refunds, amended Tax Returns, or appeals from adverse determinations. 

  
 3 

 “Foreign Country” means (i) any country other than the United States,
(ii) any possession or territory of the United States, including but not limited to the Commonwealth of Puerto Rico, or (iii) any political subdivision of a country identified in (i) above or any possession or territory of the United
States identified in (ii) above. 
 “GroceryCo Business” has the meaning set forth in the Distribution
Agreement. 
 “GroceryCo Canada” means Kraft Canada Inc. 

“GroceryCo Liability” means any Tax, Residual Indemnity Obligation, or Specified Indemnity Obligation that GroceryCo or
any member of the GroceryCo Post-Distribution Group is liable for under Section 2.01 of this Agreement. 

“GroceryCo Post-Distribution Group” means GroceryCo, all Persons that are Subsidiaries of GroceryCo immediately after the
Distribution, and Persons that become Subsidiaries of GroceryCo thereafter; provided however, 
 (a) if any Person that is a
member of the GroceryCo Post-Distribution Group at any time after the Distribution subsequently becomes a Subsidiary of SnackCo, such Person will not be treated as a member of the GroceryCo Post-Distribution Group with respect to any Tax Year or
portion thereof beginning after the date such Subsidiary becomes a Subsidiary of SnackCo; and 
 (b) if any Person that is a
member of the SnackCo Post-Distribution Group at any time after the Distribution subsequently becomes a Subsidiary of GroceryCo, such Subsidiary will only be treated as a member of the GroceryCo Post-Distribution Group with respect to any Tax Year
or portion thereof beginning after the date such Subsidiary becomes a Subsidiary of GroceryCo. 
 “Group” means
the SnackCo Post-Distribution Group or the GroceryCo Post-Distribution Group, as the context requires. 
 “Income
Tax” means all Taxes (i) based upon, measured by, or calculated with respect to, net income, net profits or deemed net profits (including, without limitation, any capital gains Tax, minimum Tax based upon, measured by, or calculated
with respect to, net income, net profits or deemed net profits, any Tax on items of Tax preference and depreciation recapture or clawback, but not including sales, use, real or personal property, gross or net receipts, gross profits, transfer and
similar Taxes), (ii) without limiting (i) hereof, imposed by a Foreign Country that qualify under Section 903 of the Code or (iii) based upon, measured by, or calculated with respect to multiple bases (including, but not limited
to, corporate franchise and occupation Taxes) if such Taxes may be based upon, measured by, or calculated with respect to one or more bases described in clause (i) above. Notwithstanding the above, the Taxes described in clause (iii)
shall be considered Income Taxes only to the extent that such Taxes exceed the hypothetical amount of such Taxes that would have been imposed had all of the bases described in clause (i) on which such Taxes are based, measured, or calculated
been equal to zero. For the avoidance of doubt, any amount withheld with respect to any Income Tax of another Person shall not be considered an Income Tax for purposes of this Agreement. 

  
 4 

 “Internal Reorganization” means all of the transactions, other than the
Distribution, described in the document entitled “Detailed Structure Charts” delivered by SnackCo to GroceryCo. 

“IRS” means the United States Internal Revenue Service. 

“Liability” has the meaning set forth in the Distribution Agreement. 

“Non-Canadian Foreign Income Tax” means any Income Tax, other than a Canadian Income Tax, imposed by any Foreign Country.

 “Non-Canadian Transaction Tax Contest” means any Tax Contest that relates to Non-Canadian Transaction Taxes.

 “Non-Canadian Transaction Tax” means any Transaction Tax, other than a Canadian Transaction Tax. 

“Non-Controlling Party” means, with respect to any Tax Contest, the Party (or member of its Group) that is not the
Controlling Party or a member of the same Group as the Controlling Party. 
 “Non-Filing Party” means, with
respect to any Tax Return, the Party (or member of its Group) that is not the Filing Party or a member of the same Group as the Filing Party. 
 “Non-Income Tax” means any Tax other than an Income Tax, including, for the avoidance of doubt, any domestic or foreign national, federal, state, provincial, territorial, possession,
county, or local sales, use, value added, privilege, transfer, documentary, stamp, duties, recording, goods and services, harmonized sales, anti-dumping, countervail, land transfer, and similar Taxes and fees (including any penalties, interest or
additions thereto) whether or not related to the Internal Reorganization or the Distribution, imposed upon any Party hereto or any member of its Group. 
 “Person” means any individual, corporation, company, partnership, trust, incorporated or unincorporated association, joint venture, or other entity of any kind. 

“Post-Distribution Period” means any Tax Year (or portion thereof) beginning after the Distribution Date. 

“Pre-Distribution Period” means any Tax Year (or portion thereof) ending on or before the Distribution Date. 

“Recoverable Tax” means all sales, use, retail sales, excise, goods and services, harmonized sales, value-added,
transfer, recording, privilege, documentary, registration, conveyance, real estate transfer, excise, license, stamp, or similar Taxes that are recoverable by either Party (or any member of its Group) under applicable law governing the payment of
such 

  
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Taxes, including, but not limited to, the Canadian Federal Foods and Services Tax imposed pursuant to Part IX of the Excise Tax Act (Canada), the Harmonized Sales Tax imposed pursuant
to Part IX of the Excise Tax Act (Canada), and the Quebec Sales Tax imposed pursuant to the Act respecting the Quebec sales tax (Quebec), and other similar recoverable Taxes in other jurisdictions. 

“Residual Indemnity Obligation” means any obligation or liability attributable to or imposed with respect to any Tax
under any tax sharing/allocation, purchase and sale, or similar agreement (other than this Agreement) entered into on or prior to the Distribution Date, other than any Specified Indemnity Obligation or any FIN 45 Indemnity Obligation.

 “Residual TSA Receivable” means the right to receive any amount attributable to or with respect to any Tax
under any tax sharing/allocation, purchase and sale, or similar agreement (other than this Agreement) entered into on or prior to the Distribution Date, other than any Specified TSA Receivable or any FIN 45 TSA Receivable. 

“Ruling” means (i) all private letter rulings issued by the IRS, (ii) all advance income tax rulings and
opinions issued by the CRA, or (iii) any other ruling issued by a Taxing Authority, including without limitation Puerto Rico, relating to the Butterfly Transactions, the Internal Reorganization and/or the Distribution (whether granted prior to,
on, or after the date hereof), requests for such rulings, including all supplemental requests and information submissions, and any exhibit to any of the foregoing. 
 “Ruling and Tax Opinion Documents” means (i) any Ruling and (ii) any Tax opinion related to the Internal Reorganization and/or the Distribution delivered by Sutherland
Asbill & Brennan LLP and including all exhibits thereto, which contain, inter alia, information and representations provided by SnackCo and GroceryCo in connection with the Internal Reorganization and the Distribution. 

“SnackCo Business” has the meaning set forth in the Distribution Agreement. 

“SnackCo Canada” means Mondelez Canada Inc. 
 “SnackCo Liability” means any Tax, Residual Indemnity Obligation, Specified Indemnity Obligation, or FIN 45 Indemnity Obligation that SnackCo or any member of the SnackCo
Post-Distribution Group is liable for under Section 2.01 of this Agreement. 
 “SnackCo Post-Distribution
Group” means SnackCo, all Persons that are Subsidiaries of SnackCo immediately after the Distribution, and Persons that become Subsidiaries of SnackCo thereafter; provided however, 

(a) if any Person that is a member of the SnackCo Post-Distribution Group becomes a Subsidiary of GroceryCo at any time after the
Distribution, such Person will not be treated as a member of the SnackCo Post-Distribution Group with respect to any Tax Year or portion thereof beginning after the date such Subsidiary becomes a Subsidiary of GroceryCo; and 

  
 6 

 (b) if any such Person that is a member of the GroceryCo Post-Distribution Group becomes a
Subsidiary of SnackCo at any time after the Distribution, such Subsidiary will only be treated as a member of the SnackCo Post-Distribution Group with respect to any Tax Year or portion thereof beginning after the date such Subsidiary becomes a
Subsidiary of SnackCo. 
 “SnackCo Pre-Distribution Group” means SnackCo and all Persons that are or were
Subsidiaries of SnackCo at any time prior to the Distribution, including any predecessors of SnackCo or of any such Person. For the avoidance of doubt, the SnackCo Pre-Distribution Group includes GroceryCo. 

“Specified Indemnity Obligation” means any obligation or indemnity attributable to or imposed with respect to any Tax
under any of the tax sharing/allocation, purchase and sale, or similar agreements identified on Schedule 1.2(16) of the Distribution Agreement. 
 “Specified TSA Receivable” means any right to receive any amount attributable to or with respect to any Tax under any of the tax sharing/allocation, purchase and sale, or similar
agreements identified on Schedule 1.2(16) of the Distribution Agreement. 
 “State Income Tax” means any
Income Tax imposed by any state of the United States (or the District of Columbia) or by any political subdivision of any such state (or the District of Columbia). 
 “Subsidiary” means any corporation, partnership, or other legal entity (or any successor thereto) directly or indirectly “controlled” by any other Person; for purposes of this
definition, “control” means the ownership of greater than or equal to 50% of the ownership interests (by vote or value) of such corporation, partnership, or other legal entity (or any successor thereto). 

“Tax” or “Taxes” shall mean all domestic and foreign national, federal, state, provincial, territorial,
possession, county, local, or other taxes, levies, or imposts, including any net income, alternative or add-on minimum tax, gross income, gross receipts, sales, use, goods and services, harmonized sale, ad valorem, value added, transfer, franchise,
profits, license, withholding, payroll, employment, excise, severance, stamp, capital stock, occupation, property, royalty, capital, workers’ compensation, employer health, pension plan, anti-dumping, countervail, production, real property
gains, social security or disability, environmental or windfall profit tax, premium, custom duty or other tax, governmental fee, or other like assessment or charge of any kind whatsoever, together with any interest, penalty, addition to tax or
additional amount imposed by any Taxing Authority responsible for the imposition of any such tax (United States or non-United States). For the avoidance of doubt, Tax includes any interest, penalty, addition to tax or additional amount imposed by
any Taxing Authority only to the extent such item is actually paid to or charged by the Taxing Authority, and does not include any hypothetical amounts not actually paid to or charged by the Taxing Authority. 

  
 7 

 “Tax Attribute” means any domestic or foreign national, federal, state,
provincial territorial, possession, county, or local net operating loss, net capital loss, general business credit, foreign tax credit, charitable deduction, or any other loss, credit, deduction, or Tax attribute that could reduce any Tax
(including, without limitation, deductions, credits, alternative minimum net operating loss carryforwards related to alternative minimum taxes or additions to the basis of property) or any foreign equivalent thereof whether computed on a
consolidated, combined or unitary basis. 
 “Tax Benefit” means an amount by which the Tax liability of a Group
is reduced (including by any item of loss or deduction, any reduction of income by virtue of increased Tax basis, any entitlement to a refund or credit, or otherwise), provided that any reference in this definition to Tax shall include, without
limitation, a reference to a recovery of statutory interest. 
 “Tax Contest” means any audit, review,
examination, assessment, notice of deficiency or any other administrative or judicial proceeding with the purpose or effect of redetermining any Taxes (including any administrative or judicial review of any claim for refund). 

“Tax Detriment” means an amount by which the Tax liability of a Group is increased (including by any item of income or
gain, any increase in income by virtue of decreased Tax basis, any decrease in entitlement to any Tax refund or credit, or otherwise). For purposes of this definition, a Group’s Tax liability shall not be considered to have been increased by
the incurrence of any Recoverable Tax unless it can demonstrate that it will not be able to recover such Tax. 
 “Tax
Return” or “Return” means any report of Taxes due, any claim for refund of Taxes paid, any information return with respect to Taxes, or any other similar report, statement, declaration or document required to be filed under
the Code or other law, including any attachments, exhibits or other materials submitted with any of the foregoing, and including any amendments or supplements to any of the foregoing. 

“Tax Year” means, with respect to any Tax, the year, or shorter period, if applicable, for which the Tax is reported as
provided under applicable law. 
 “Tax-Free Status” means (i) the transactions comprising the Internal
Reorganization and the Distribution qualifying for Tax-free treatment under Sections 368, 355 or 351 of the Code, (ii) the Butterfly Transactions qualifying for Canadian Tax-Free Status and (iii) the transactions comprising the
Internal Reorganization and the Distribution qualifying for Tax-free treatment under comparable provisions of state, local, Puerto Rican and other foreign law. 
 “Taxing Authority” means any governmental authority (whether domestic or foreign, and including, without limitation, any country, state, province, territory, possession, county,
municipality, or other political subdivision) responsible for the imposition or collection of any Tax. 
 “Transaction
Taxes” means (i) all Income Taxes of any member of the SnackCo Post-Distribution Group or any member of the GroceryCo Post-Distribution Group resulting from, or arising in connection with, the failure of the transactions comprising the
Internal Reorganization or the Distribution to have Tax-Free Status and (ii) all Income Taxes of any third party for which any member of the SnackCo Post-Distribution Group or any member of the GroceryCo Post-Distribution Group is or becomes
liable resulting from, or arising in connection with, the failure of the transactions comprising the Internal Reorganization or the Distribution to have Tax-Free Status. 

  
 8 

 “United States” or “U.S.” means the United States of
America. 
 “U.S. Federal Income Tax” means any Income Tax imposed by the United States. 

“U.S. Federal Withholding Tax” means (i) any Tax imposed or required to be withheld under Chapter 3 of the Code or
(ii) any Tax imposed or required to be withheld or deducted from wages under Chapters 21, 23 or 24 of the Code, both of which shall be considered a Non-Income Tax for purposes of this Agreement. 

ARTICLE II 

ALLOCATION OF TAXES 
 2.01 General Allocation of Taxes. 
 (a) Income Tax Allocation to
SnackCo. SnackCo shall be liable for (i) all U.S. Federal Income Taxes attributable to any Pre-Distribution Period that are imposed on any member of the SnackCo Pre-Distribution Group, including but not limited to joint and several
liability under Treasury Regulation Section 1.1502-6, (ii) all Non-Canadian Foreign Income Taxes attributable to any Pre-Distribution Period that are imposed on any member of the SnackCo Pre-Distribution Group, (iii) all Income Taxes
attributable to any Post-Distribution Period that are imposed on any member of the SnackCo Post-Distribution Group other than SnackCo Canada, and (iv) any Residual Indemnity Obligations that relate to U.S. Federal Income Taxes or Non-Canadian
Foreign Income Taxes. 
 (b) Income Tax Allocation to GroceryCo. GroceryCo shall be liable for (i) all State Income
Taxes attributable to any Pre-Distribution Period that are imposed on any member of the SnackCo Pre-Distribution Group, including but not limited to any joint and several liability as to any such State Income Taxes, (ii) all Canadian Income
Taxes attributable to any Pre-Distribution Period that are imposed on any member of the SnackCo Pre-Distribution Group other than GroceryCo Canada or SnackCo Canada, (iii) all Income Taxes attributable to any Post-Distribution Period that are
imposed on any member of the GroceryCo Post-Distribution Group other than GroceryCo Canada, and (iv) any Residual Indemnity Obligations that relate to State Income Taxes or Canadian Income Taxes (other than any Residual Indemnity Obligation of
GroceryCo Canada). 
 (c) Non-Income Tax Allocation to SnackCo. SnackCo shall be liable for (i) all U.S. Federal
Withholding Taxes attributable to any Pre-Distribution Period with respect to any member of the SnackCo Pre-Distribution Group, (ii) all other Non-Income Taxes imposed on or otherwise due from any member of the SnackCo Pre-Distribution Group
other than SnackCo Canada or GroceryCo Canada or the SnackCo Post-Distribution Group other than SnackCo Canada other than those Non-Income Taxes for which GroceryCo is liable under Section 2.01(d) of this Agreement, and (iii) any Residual
Indemnity Obligations that relate to U.S. Federal Withholding Taxes or Non-Income Taxes other than those for which GroceryCo is liable for under Section 2.01(d) of this Agreement (and excluding any Residual Indemnity Obligation of SnackCo
Canada). 

  
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 (d) Non-Income Tax Allocation to GroceryCo. GroceryCo shall be liable for
(i) all Non-Income Taxes imposed on or otherwise due from any member of the GroceryCo Post-Distribution Group other than GroceryCo Canada (but not including U.S. Federal Withholding Taxes attributable to any Pre-Distribution Period with respect
to any member of the SnackCo Pre-Distribution Group) and (ii) any Residual Indemnity Obligations that relate to any Non-Income Tax imposed on any member of the GroceryCo Post-Distribution Group other than GroceryCo Canada (but not including
U.S. Federal Withholding Taxes attributable to any Pre-Distribution Period with respect to any member of the SnackCo Pre-Distribution Group). 
 (e) Allocation of FIN 45 Indemnity Obligations. SnackCo shall be liable for all FIN 45 Indemnity Obligations (other than any FIN 45 Indemnity Obligation of SnackCo Canada). 

(f) Allocation of Specified Indemnity Obligations. SnackCo shall be liable for all Specified Indemnity Obligations (other than any
Specified Indemnity Obligation of SnackCo Canada) that are attributable to any tax sharing/allocation, purchase and sale, or similar agreements allocated to it on Schedule 1.2(16) of the Distribution Agreement. GroceryCo shall be liable for all
Specified Indemnity Obligations (other than any Specified Indemnity Obligation of GroceryCo Canada) that are attributable to any tax sharing/allocation, purchase and sale, or similar agreements allocated to it on Schedule 1.2(16) of the
Distribution Agreement. 
 (g) Allocation of Transaction Taxes. Notwithstanding any other subsection of this
Section 2.01, liability for Transaction Taxes shall be governed solely by Sections 5.02 and 5.03 of this Agreement. 

(h) Canadian Asset Transfer Agreement Override. GroceryCo Canada and SnackCo Canada are entering into the Canadian Asset Transfer
Agreement addressing the parties’ respective rights and obligations with respect to certain of the matters addressed in this Agreement. Notwithstanding any provision of this Agreement, all Taxes imposed on GroceryCo Canada or SnackCo Canada
shall be allocated in accordance with the Canadian Asset Transfer Agreement. Nothing in this Agreement shall effect, constitute or change the timing of (i) any transfer, assignment, conveyance or other disposition of, or any amendment,
modification, supplement or other change of or to, any right, title, interest or benefit in any Asset owned or held by GroceryCo Canada or SnackCo Canada, or (ii) any transfer, assumption, forgiveness or release of, or any amendment,
modification, supplement or other change of or to, any Liabilities of GroceryCo Canada or SnackCo Canada. It is intended that the Canadian Asset Transfer Agreement will be drafted in a manner to be consistent with and implement the concepts that are
described and implemented in this Agreement as they relate to the Assets and Liabilities of GroceryCo Canada or SnackCo Canada that are otherwise covered in this Agreement. 
 2.02 Income Tax Allocation for Year of Distribution. Items of income, gain, loss, deduction, and credit shall be apportioned between Pre-Distribution Periods and Post-Distribution Periods in
accordance with the principles of Treasury Regulation Section 1.1502-76(b) as reasonably interpreted and applied by SnackCo. Unless agreed to by the Parties in 

  
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writing, SnackCo shall not make an election under Treasury Regulation Section 1.1502-76(b)(2)(ii) to use the ratable allocation method. If the Parties agree to use the ratable allocation
method, the members of the GroceryCo Post-Distribution Group shall provide to SnackCo such statements as are required under the regulations and other appropriate assistance. 
 2.03 Allocation of Tax Attributes and Earnings and Profits. SnackCo shall in good faith advise GroceryCo in writing of the portion, if any, of any earnings and profits, Tax Attribute, overall
foreign loss, capitalized research and development expenditures or other consolidated, combined or unitary attribute which SnackCo determines shall be allocated or apportioned to the GroceryCo Post-Distribution Group under applicable law as a result
of the Internal Reorganization or the Distribution. The Parties hereby agree that in the absence of controlling legal authority or unless otherwise provided under this Agreement, Tax Attributes shall be allocated to the legal entity that created
such Tax Attributes. Notwithstanding the foregoing, SnackCo shall allocate all Oregon energy tax credits to GroceryCo. GroceryCo and all members of the GroceryCo Post-Distribution Group shall prepare all Tax Returns in accordance with such written
notice. As soon as practicable after receipt of a written request from GroceryCo, SnackCo shall use its best efforts to provide copies of any studies, reports, and work papers supporting such allocations and apportionments. In the event of a
subsequent adjustment by a Taxing Authority to such allocations and apportionments, SnackCo shall promptly notify GroceryCo in writing of such adjustment. 
 2.04 Matters Covered by the Employee Matters Agreement. Notwithstanding any other provision of this Agreement, any matter relating to Taxes (including, but not limited to, any allocation of a Tax
liability, the preparation of any Tax Return, any withholding obligation, or any reporting obligation) covered by the Employee Matters Agreement shall be governed by the Employee Matters Agreement. 

ARTICLE III 
 PREPARATION OF TAX RETURNS 
 3.01 U.S. Federal Income Tax Returns.
The Party that is liable for any U.S. Federal Income Tax liability under Section 2.01 of this Agreement shall prepare and file the Tax Return and any other Returns, documents, or statements required to be filed with the IRS with respect to the
determination of such U.S. Federal Income Tax liability. 
 3.02 State Income Tax Returns. The Parties shall cooperate to
determine which Party (or member of their respective Groups) will be responsible for preparing and filing each State Income Tax Return due with respect to the Tax Year in which the Distribution occurs (including any short period beginning after the
Distribution) or any Tax Year ending prior to the Distribution and any other Returns, documents, or statements required to be filed with the appropriate Taxing Authority with respect to the determination of such State Income Tax liability.

 3.03 Canadian Income Tax Returns. The Party that is liable for any Canadian Income Tax liability under
Section 2.01 of this Agreement shall prepare and file (or shall cause the appropriate member of its Group to prepare and file) such Tax Return and any other Returns, 

  
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documents, or statements required to be filed with the appropriate Taxing Authorities with respect to the determination of such Canadian Income Tax liability. For the avoidance of doubt, the
preceding sentence shall not apply to any Tax Return required by applicable law to be filed by GroceryCo Canada or SnackCo Canada. 
 3.04 Non-Canadian Foreign Income Tax Returns. The Party that is liable for any Non-Canadian Foreign Income Tax liability under Section 2.01 of this Agreement shall prepare and file (or shall
cause the appropriate member of its Group to prepare and file) such Tax Return and any other Returns, documents, or statements required to be filed with the appropriate Taxing Authority with respect to the determination of such Non-Canadian Foreign
Income Tax liability. 
 3.05 Non-Income Tax Returns. The Party that is liable for any Non-Income Tax liability under
Section 2.01 of this Agreement shall prepare and file (or shall cause the appropriate member of its Group to prepare and file) such Tax Return and any other Returns, documents, or statements required to be filed with the appropriate Taxing
Authorities or other Persons with respect to the determination of such Non-Income Tax liability or otherwise. For the avoidance of doubt, the preceding sentence shall not apply to any Tax Return required by applicable law to be filed by GroceryCo
Canada or SnackCo Canada. 
 3.06 Tax Returns of GroceryCo Canada and SnackCo Canada. Any Tax Return required to be filed
by GroceryCo Canada under applicable law shall be filed by GroceryCo Canada. Any Tax Return required to be filed by SnackCo Canada under applicable law shall be filed by SnackCo Canada. 

3.07 Special Rules Relating to the Preparation of Tax Returns. 

(a) Except as otherwise provided in this Agreement, in the case of any Tax Return for or that includes a Pre-Distribution Period, the
Filing Party pursuant to this Article III shall prepare (or shall cause the appropriate member of it Group to prepare) such Tax Return in accordance with past practices, accounting methods, elections or conventions (“Past Practices”) used
by the SnackCo Pre-Distribution Group with respect to the Tax Return in question, and, to the extent any items are not covered by Past Practices, in accordance with reasonable Tax accounting practices. Notwithstanding the foregoing, for any Tax
Return described in the preceding sentence, the Filing Party (or the appropriate member of its Group) shall not be required to follow Past Practices if (i) the Non-Filing Party consents in writing to the proposed method of reporting (not to be
unreasonably withheld), (ii) the Filing Party (or the appropriate member of its Group) receives a “should” level opinion from a nationally recognized law firm that the proposed method of reporting is correct, or (iii) there is no
substantial authority for the use of such Past Practices. In addition, unless otherwise required by applicable law, in the preparation and filing of any Tax Return for or that includes a Pre-Distribution Period, the Filing Party shall not take (or
shall cause the appropriate member of its Group not to take) any position (or make any election) that is inconsistent with any position taken or election made by SnackCo in connection with the preparation and filing of any consolidated U.S. Federal
Income Tax Return that includes any Pre-Distribution Period. Notwithstanding the foregoing, with respect to the preparation of any such Tax Return, the Filing Party shall not discriminate (or shall cause the appropriate member of its Group not to
discriminate) against any member of the Non-Filing Party’s Group. 

  
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 (b) SnackCo and GroceryCo shall prepare (and shall cause the members of its respective Group
to prepare) all Tax Returns consistent with the Tax treatment of the Internal Reorganization and the Distribution set forth in the Ruling and Tax Opinion Documents. 
 3.08 Right to Review Tax Returns. In the event that (i) the Non-Filing Party (or any member of its Group) is liable for some or all of the Taxes reported on a Tax Return or (ii) the
Non-Filing Party (with respect to a Tax Return) (or member of its Group) must prepare another Tax Return consistent with the treatment included in such Tax Return, no later than thirty days (or fifteen days in the case of a State Income Tax Return)
prior to the date on which any other such Tax Return is required to be filed (taking into account any valid extensions), the Filing Party shall provide such Tax Return for review and comment by the Non-Filing Party, and the Filing Party shall
consider any comments in good faith. Notwithstanding the foregoing, the Party responsible for filing any tax return described in (i) above shall not file such Return without the consent of the Non-Filing Party (not to be unreasonably withheld
or delayed). For the avoidance of doubt, no State Income Tax Return that includes a Pre-Distribution Period that any member of the SnackCo Post-Distribution Group is responsible for filing under Section 3.02 of this Agreement shall be filed
without GroceryCo’s consent (not to be unreasonably withheld or delayed). 
 3.09 Appointment. Each member of the
Non-Filing Party’s Group hereby irrevocably appoints the Filing Party as its agent and attorney-in-fact to take any action (including the execution of documents) the Filing Party may deem necessary or appropriate to implement this Article III.

 ARTICLE IV 
 CARRYBACKS REFUNDS AND TAX BENEFITS 
 4.01 Carrybacks. 

(a) If any member of the Non-Filing Party’s Group generates a Tax Attribute during a Post-Distribution Period that can be carried
back to a Pre-Distribution Period, then, upon the request of the Non-Filing Party, the Filing Party, at the Non-Filing Party’s expense, shall file (or shall cause the appropriate member of its Group to file) a claim for refund arising from such
carryback and will pay to the Non-Filing Party the actual Tax Benefit from the carryback within thirty days of Effective Realization by any member of the Filing Party’s Group. Such Tax Benefit shall be equal to the excess of (i) the amount
of Tax that would have been payable (or of the Tax refund actually receivable) by the Party (or member of its Group) liable for the Tax reported on such Tax Return for such period in the absence of such carryback, over (ii) the amount of Tax
actually payable for such period (or of the Tax refund that would have been receivable) by the Party (or member of its Group) liable for the Tax reported on such Tax Return. In the absence of controlling legal authority, if the SnackCo
Post-Distribution Group and the GroceryCo Post-Distribution Group can both carryback Tax Attributes from the same Post-Distribution Period to a Pre-Distribution Period and both Parties Tax Attributes cannot be fully utilized, the Tax Attributes of
both Groups shall be carried back proportionately to the Tax Attributes each Party is seeking to utilize. 

  
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 (b) If, subsequent to the payment by the Filing Party to the Non-Filing Party of any amount
pursuant to (or in accordance with the principles of) Section 4.01(a) of this Agreement, there shall be a Final Determination that results in a disallowance or a reduction of the Tax Attributes of the Non-Filing Party’s Group so carried
back, the Non-Filing Party shall repay to the Filing Party, within thirty days after such Final Determination, any amount that would not have been payable to the Non-Filing Party pursuant to (or in accordance with the principles of)
Section 4.01(a) of this Agreement had the Tax Benefit been determined in light of the Final Determination. In addition, the Non-Filing Party shall hold each member of the Filing Party’s Group harmless from any penalty or interest payable
by any member of the Filing Party’s Group as a result of any such Final Determination. Any such amount shall be paid by the Non-Filing Party within thirty days of the payment by the Filing Party’s Group of any such penalty or interest.

 (c) For purposes of this Section 4.01, GroceryCo (or the applicable member of the GroceryCo Post-Distribution Group)
shall be considered the Filing Party for all State Income Tax Returns for which it is liable for the Tax under Section 2.01 of this Agreement. 
 4.02 Refunds. 
 (a) If a member of the SnackCo Post-Distribution Group
Effectively Realizes a refund, offset, or credit that relates to a Tax for which a member of the GroceryCo Post-Distribution Group is liable under this Agreement, SnackCo shall remit to GroceryCo within thirty days of Effective Realization the
amount of such refund, offset, or credit, together with any interest received thereon. 
 (b) If a member of the GroceryCo
Post-Distribution Group Effectively Realizes a refund, offset, or credit that relates to a Tax for which a member of the SnackCo Post-Distribution Group is liable under this Agreement, GroceryCo shall remit to SnackCo within thirty days of Effective
Realization the amount of such refund, offset, or credit, together with any interest received thereon. 
 4.03 Residual TSA
Receivables, Specified TSA Receivables, and FIN 45 Receivables. 
 (a) If a member of the SnackCo Post-Distribution
Group receives a cash payment pursuant to a Residual TSA Receivable or a Specified TSA Receivable with respect to a Tax for which a member of the GroceryCo Post-Distribution Group would be liable under Section 2.01 of this Agreement, SnackCo
shall remit to GroceryCo within thirty days of receiving such cash payment the amount of such cash payment. 
 (b) If a member of
the GroceryCo Post-Distribution Group receives a cash payment pursuant to a Residual TSA Receivable, a Specified TSA Receivable, or a FIN 45 Receivable with respect to a Tax for which a member of the SnackCo Post-Distribution Group would be
liable under Section 2.01 of this Agreement, GroceryCo shall remit to SnackCo within thirty days of receiving such cash payment the amount of such cash payment. 

  
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 4.04 Tax Benefits. 

(a) If, as a result of an adjustment pursuant to a Final Determination to any Tax for which a member of the SnackCo Post-Distribution
Group is liable hereunder, a member of the GroceryCo Post-Distribution Group realizes a Tax Benefit that it would not have realized but for such adjustment (determined on a with and without basis), GroceryCo shall pay to SnackCo the Tax Benefit from
such adjustment within thirty days of the later of the date on which (i) the member of the GroceryCo Post-Distribution Group Effectively Realizes such Tax Benefit or (ii) GroceryCo receives written notice and demand from SnackCo for
payment of the amount due, accompanied by evidence of such adjustment describing in reasonable detail the particulars relating thereto. Provided, however, that the amount GroceryCo shall pay to SnackCo under this Section 4.04(a) related to any
adjustment shall not exceed the lesser of (x) the Tax Benefit(s) Effectively Realized (whether Effectively Realized with respect to the same taxable period or one or more other taxable periods) by the member of the GroceryCo Post-Distribution
Group or (y) the Tax Detriment incurred by the member of the SnackCo Post-Distribution Group. In the event that GroceryCo disagrees with any such calculation described in this Section 4.04(a), GroceryCo shall notify SnackCo in writing
within thirty days of receiving the written calculations set forth above in this Section 4.04(a). The Parties shall resolve any such disagreement in accordance with Section 10.03 of this Agreement. 

(b) If, as a result of an adjustment pursuant to a Final Determination to any Tax for which a member of the GroceryCo Post-Distribution
Group is liable hereunder, a member of the SnackCo Post-Distribution Group realizes a Tax Benefit that it would not have realized but for such adjustment (determined on a with and without basis), SnackCo shall pay to GroceryCo the Tax Benefit from
such adjustment within thirty days of the later of the date on which (i) the member of the SnackCo Post-Distribution Group Effectively Realizes such Tax Benefit or (ii) SnackCo receives written notice and demand from GroceryCo for payment
of the amount due, accompanied by evidence of such adjustment describing in reasonable detail the particulars relating thereto. Provided, however, the amount SnackCo shall pay to GroceryCo under this Section 4.04(b) related to any adjustment
shall not exceed the lesser of (x) the Tax Benefit(s) Effectively Realized (whether Effectively Realized with respect to the same taxable period or one or more other taxable periods) by the member of the SnackCo Post-Distribution Group or
(y) the Tax Detriment incurred by the member of the GroceryCo Post-Distribution Group. In the event that SnackCo disagrees with any such calculation described in this Section 4.04(b), SnackCo shall notify GroceryCo in writing within thirty
days of receiving the written calculation set forth above in this Section 4.04(b). The Parties shall resolve any such disagreements in accordance with Section 10.03 of this Agreement. 

(c) If, subsequent to a payment by SnackCo or GroceryCo, as appropriate, to the other Party of an amount pursuant to (or in accordance
with the principles of) Sections 4.04(a) or 4.04(b) of this Agreement, there shall be a Final Determination that results in a disallowance or a reduction of the Effectively Realized Tax Benefit, the other Party shall repay to SnackCo or
GroceryCo, as appropriate, within thirty days after such Final Determination, any amount that would not have been payable to the other Party pursuant to (or in accordance with the principles of) Sections 4.04(a) or 4.04(b) of this Agreement had
the Tax Benefit been determined in light of the Final Determination. In addition, that Party receiving a payment from the other Party pursuant to Sections 4.04(a) or 4.04(b) of this Agreement shall hold each member

  
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of the other Party’s Group harmless from any penalty or interest payable by any member of the other Party’s Group as a result of any such Final Determination. Any such amount shall be
paid by the other Party within thirty days of the payment by the SnackCo Post-Distribution Group or the GroceryCo Post-Distribution Group, as appropriate, of any such penalty or interest. 

4.05 Canadian Royalty Adjustments. 
 (a) Obligation to Pay Tax Benefit. 
 (i) Notwithstanding any other
provisions of this Article IV, if, pursuant to a Final Determination, there is a Canadian Royalty Adjustment that results in a reduction of a royalty payment deemed to be paid for Tax purposes by GroceryCo Canada to Brands LLC and SnackCo (or any
member of its Group) realizes a Tax Benefit with respect to any Pre-Distribution Period that it would not have realized but for the Canadian Royalty Adjustment, it shall pay the amount of the Tax Benefit to GroceryCo within thirty days of Effective
Realization of such Tax Benefit. 
 (ii) Notwithstanding any other provisions of this Article IV, if, pursuant to a Final
Determination, there is a Canadian Royalty Adjustment that results in an increase of a royalty payment deemed to be paid for Tax purposes by GroceryCo Canada to Brands LLC and GroceryCo (or any member of its Group) realizes a Tax Benefit with
respect to any Pre-Distribution Period that it would not have realized but for the Canadian Royalty Adjustment, it shall pay the amount of the Tax Benefit to SnackCo within thirty days of Effective Realization of such Tax Benefit. 

(iii) For purposes of determining the Tax Benefits Effectively Realized by either Party (or by any member of either Party’s Group)
as a result of a Canadian Royalty Adjustment, the effect of any foreign tax credits shall not be taken into account. 
 (b)
Cooperation. If a Canadian Royalty Adjustment is proposed, the Parties shall cooperate in good faith and take all actions reasonably necessary to minimize the aggregate Tax liability of the Parties and to obtain any Tax Benefits resulting
from such adjustment, including without limitation, filing one or more claims for refund (or protective claims) or seeking competent authority relief. In the event that the Parties seek competent authority relief, it is the intention of the Parties
that any result negotiated with the competent authorities would produce the same aggregate Tax liability among the Parties as would result if they remained members of the same affiliated group. Accordingly, the Parties shall cooperate and act in
good faith to negotiate such result and shall take such actions as may be reasonably necessary to achieve such result. 
 (c)
Special Issues Attributable to Reductions in Royalty Payments. 
 (i) In the event there is an agreement between the
competent authorities concerning a Canadian Royalty Adjustment that results in a reduction in a royalty deemed to be paid by GroceryCo Canada to Brands LLC, the Parties anticipate that it will be necessary for the excess royalty to be repaid to
GroceryCo Canada to avoid the characterization for tax purposes of such excess royalty as a deemed dividend from GroceryCo Canada to Brands LLC. If GroceryCo Canada and Brands LLC had remained members of the same affiliated group, the Parties agree
that Brands LLC or its successor would have repaid the excess royalty to GroceryCo Canada in accordance with the procedures established in Revenue Procedure 99-32 (or such other similar procedures as may be agreed by the competent authorities).

  
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 (ii) To achieve the same result that would occur if the Parties had remained members of the
same affiliated group, the Parties will seek to structure any agreement with the competent authorities so that: (a) a payment will be made to GroceryCo Canada to repay the excess royalty; (b) the payment described in (a) will
eliminate any deemed dividend attributable to the excess royalty in both the United States and Canada; (c) the payment in (a) will not result in a permanent transfer of cash from the SnackCo Post-Distribution Group to the GroceryCo
Post-Distribution Group; and (d) any mechanism put in place to avoid the result described in (c) will not result in any member of the SnackCo Post-Distribution Group recognizing income in the United States or Canada. 

(iii) Consistent with the principles outlined in (ii) above, the Parties will seek to negotiate the following arrangement with the
competent authorities: (a) GroceryCo, as the successor in interest for U.S. tax purposes to Kraft Foods Global Brands, Inc. and as the obligor for such liability under the
                        , will repay or cause to be repaid any excess royalty to GroceryCo Canada consistent with the procedures
set forth in Revenue Procedure 99-32 and (b) the payment described in (a) will eliminate any deemed dividend attributable to the excess royalty in both the United States and Canada. 

ARTICLE V 

INDEMNIFICATION 
 5.01 General Indemnification. 
 (a) SnackCo shall indemnify each member of
the GroceryCo Post-Distribution Group against and hold it harmless from (i) any SnackCo Liability and (ii) all liabilities, costs, expenses (including, without limitation, reasonable expenses of investigation and attorney’s fees and
expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any SnackCo Liability. 
 (b) GroceryCo shall indemnify each member of the SnackCo Post-Distribution Group against and hold it harmless from (i) any GroceryCo Liability and (ii) all liabilities, costs, expenses
(including, without limitation, reasonable expenses of investigation and attorney’s fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any
GroceryCo Liability. 
 5.02 Indemnification for Non-Canadian Transaction Taxes. 

(a) Notwithstanding any other provision of this Agreement to the contrary, SnackCo shall indemnify and hold harmless each member of the
GroceryCo Post-Distribution Group from and against (i) any and all Non-Canadian Transaction Taxes that are not the responsibility of GroceryCo pursuant to Section 5.02(b) of this Agreement and (ii) all liabilities, costs, expenses
(including, without limitation, reasonable expenses of investigation and attorney’s fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax
described in this subsection. 

  
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 (b) Notwithstanding Section 5.02(a) of this Agreement, GroceryCo shall indemnify and
hold harmless each member of the SnackCo Post-Distribution Group from and against (i) any and all Non-Canadian Transaction Taxes to the extent that such Tax results from or is attributable to (1) any act or failure to act on the part of
GroceryCo (or any member of the GroceryCo Post-Distribution Group) following the Distribution or (2) any breach by GroceryCo (or any other member of the GroceryCo Post-Distribution Group) of any of the representations or covenants set forth in
Articles VI and VII of this Agreement or any representations or covenants made by GroceryCo (or any member of the GroceryCo Post-Distribution Group) in the Ruling and Tax Opinion Documents and (ii) all liabilities, costs, expenses
(including, without limitation, reasonable expenses of investigation and attorney’s fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax
described in this subsection. 
 5.03 Indemnification for Canadian Transaction Taxes. 

(a) Notwithstanding any other provision of this Agreement to the contrary, GroceryCo shall indemnify and hold harmless each member of the
SnackCo Post-Distribution Group from and against (i) any and all Canadian Transaction Taxes that are not the responsibility of SnackCo pursuant to Section 5.03(b) of this Agreement and (ii) all liabilities, costs, expenses (including,
without limitation, reasonable expenses of investigation and attorney’s fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax described in
this subsection. 
 (b) Notwithstanding Section 5.03(a) of this Agreement, SnackCo shall indemnify and hold harmless each
member of the GroceryCo Post-Distribution Group from and against (i) any and all Canadian Transaction Taxes to the extent that such Tax results from or is attributable to (1) any act or failure to act on the part of SnackCo (or any member
of the SnackCo Post-Distribution Group) following the Distribution or (2) any breach by SnackCo (or any other member of the SnackCo Post-Distribution Group) of any of the representations or covenants set forth in Articles VI and VII of
this Agreement or any representations or covenants made by SnackCo (or any member of the SnackCo Post-Distribution Group) in the Ruling and Tax Opinion Documents and (ii) all liabilities, costs, expenses (including, without limitation,
reasonable expenses of investigation and attorney’s fees and expenses), losses, damages, assessments, settlements or judgments arising out of or incident to the imposition, assessment or assertion of any Tax described in this subsection.

 5.04 Indemnification Payments. In the event that a Party is entitled to receive indemnification under this Article V
with respect to any Tax for which there has been a Final Determination, such Party (“Indemnified Party”) shall send to the other Party (“Indemnifying Party”) an invoice requesting payment accompanied by a statement describing in
reasonable detail the amount owed and the particulars relating thereto. The Indemnifying Party shall pay to the Indemnified Party any payment owed under this Article V within thirty days (or within another time period mutually agreed to by the
Parties) after the receipt of the invoice for such payment. 

  
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 ARTICLE VI 
 REPRESENTATIONS 
 6.01 SnackCo and GroceryCo Representations.
SnackCo and GroceryCo each represent that the information and representations furnished by SnackCo (or any member of the SnackCo Post-Distribution Group) or GroceryCo (or any member of the GroceryCo Post-Distribution Group), as the case may be, in
any Ruling and Tax Opinion Documents are accurate and complete as of the date hereof. 
 ARTICLE VII 

COVENANTS 

7.01 SnackCo and GroceryCo Covenants. SnackCo and GroceryCo each covenant (i) to use its best efforts to verify that the
foregoing representations made by it in Article VI are accurate and complete as of the Distribution Date and (ii) that if, after the date hereof, it obtains information indicating, or otherwise becomes aware, that any such representations are
or may be inaccurate or incomplete, promptly to inform SnackCo or GroceryCo, as the case may be. 
 7.02 Specific GroceryCo
Covenants. GroceryCo may not take, and shall cause each member of the GroceryCo Post-Distribution Group not to take, any action inconsistent with the representations in Section 6.01 of this Agreement and the covenants in this
Section 7.02 unless, prior to taking such action, GroceryCo (i) provides notification, upon determining that it shall pursue such action, to SnackCo of its plans with respect to such action, and promptly responds to any inquiries made by
SnackCo following such notification, and (ii) obtains a Ruling from the IRS or obtains an opinion of a nationally recognized law firm that provides that such action will not cause the failure of Tax-Free Status. Notwithstanding the foregoing,
the receipt of a Ruling or of an opinion described in clause (ii) above shall not relieve GroceryCo of any of its liabilities or obligations under this Agreement, including, but not limited to, any GroceryCo indemnity obligation arising under
Section 5.02(b) of this Agreement. GroceryCo covenants to SnackCo that: 
 (a) During the two-year period following the
Distribution Date, GroceryCo shall not (i) liquidate or (ii) merge or consolidate with any other Person in one or more transactions pursuant to which the shareholders of the other Person(s) in such transaction(s) hold directly or
indirectly a forty-two percent or greater interest (by vote or value) in the combined company. 
 (b) During the two-year period
following the Distribution Date, GroceryCo and any Subsidiary or group of Subsidiaries that acquire all or substantially all of the GroceryCo’s assets shall not transfer all or substantially all of its assets that constitute GroceryCo’s
active trade or business used to satisfy Section 355(b) of the Code to any entity not a member of the GroceryCo Post-Distribution Group in any transaction. 

  
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 (c) During the two-year period following the Distribution Date, GroceryCo directly or
indirectly through one or more Subsidiaries shall continue the active conduct of its trade or business used to satisfy Section 355(b) of the Code. 
 (d) GroceryCo shall not redeem or repurchase GroceryCo stock in a manner contrary to the requirements of Revenue Procedure 96-30 (or any Revenue Procedure replacing or superseding Revenue Procedure 96-30)
or in any other manner contrary to the representations made in the Ruling and Tax Opinion Documents. 
 (e) During the two-year
period following the Distribution Date, GroceryCo shall not issue, in one or more transactions, GroceryCo stock (or any instrument that is convertible or exchangeable into such GroceryCo stock) that in the aggregate represents more than a forty-two
percent interest (by vote or value) of GroceryCo. 
 (f) During the two-year period following the Distribution Date, GroceryCo
shall not enter into any negotiations, agreements, understandings, or arrangements with respect to transactions or events (including, without limitation, stock issuances, pursuant to the exercise of options or otherwise, option grants, capital
contributions or acquisitions or a series of such transactions or events, but excluding the Distribution) that would be reasonably likely, alone or in the aggregate, to cause the Distribution to be treated as part of a plan (i) pursuant to
which one or more Persons would acquire directly or indirectly stock of GroceryCo representing a forty-two percent or greater interest (by vote or value) or (ii) which would result in a transaction described in Section 7.02(a) above.

 (g) GroceryCo shall not otherwise take any action or fail to take any other action, which action or failure to act would be
reasonably likely to result in the imposition of Non-Canadian Transaction Taxes. 
 (h) For purposes of paragraphs (a), (e), and
(f) of this Section 7.02, whether a forty-two percent 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 GroceryCo shares
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. 

7.03 Canadian Butterfly Transactions. 
 (a) SnackCo and GroceryCo each covenant that it knows of no fact (other than the facts disclosed in any Ruling request submitted to the CRA prior to the date hereof) that may cause the Butterfly
Transactions to fail to have Canadian Tax-Free Status; and SnackCo covenants that it, and each member of the SnackCo Post-Distribution Group, has no plan or intention to take any action inconsistent with any request for a Ruling submitted to the CRA
or the Canadian Tax-Free Status or the covenants set forth in this Agreement. 
 (b) SnackCo will not take or fail to take, or
permit any member of its Group to take or fail to take, any action (which includes the undertaking of any transaction) where that action or omission would (i) violate, be inconsistent with or cause to be untrue any covenant, representation or
statement made in any Ruling request submitted to the CRA or (ii) prevent, or be reasonably likely to prevent, or be inconsistent with, the Canadian Tax-Free Status. 

  
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 (c) If SnackCo (or any member of the SnackCo Post-Distribution Group) intends during the
two-year period following the Distribution to undertake any transaction that would be reasonably likely to cause the Butterfly Transactions to fail to qualify for Canadian Tax-Free Status, it shall not undertake such transaction without first
obtaining a supplementary Ruling or opinion of a nationally recognized law firm that provides that such transaction will not cause the Butterfly Transactions to fail to qualify for Canadian Tax-Free Status. Notwithstanding the foregoing, the receipt
of any Ruling or opinion of a nationally recognized law firm shall not relieve SnackCo of any of its indemnity obligations arising under Article V of this Agreement. 
 ARTICLE VIII 
 TAX CONTESTS 

8.01 Notice. Each Party shall provide (and shall cause the members of its Group to provide) prompt notice to the other Party of
any written communication from a Taxing Authority regarding any pending or threatened Tax audit, assessment or proceeding, or other Tax Contest of which it becomes aware (i) related to any Tax for which it or any member of its Group is
indemnified by the other Party under this Agreement, (ii) the resolution of which has the potential to affect the Tax liability of the other Party or any member of its Group under this Agreement, or (iii) related to any Residual Indemnity
Obligation, Specified Indemnity Obligation, or FIN 45 Indemnity Obligation for which the other Party or any member of such Party’s Group would be liable under this Agreement. Such notice shall attach copies of the pertinent portion of any
written communication from a Taxing Authority and contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice and other documents received from any
Taxing Authority in respect of any such matters. 
 8.02 Representation with Respect to Tax Contests. 

(a) General. The Controlling Party with respect to any Tax Contest shall have the right to control such Tax Contest, including the
right to (i) contest, compromise, or settle any adjustment or deficiency proposed, asserted or assessed as a result of any audit with respect to such Tax; (ii) file, prosecute, compromise or settle any claim for refund with respect to such
Tax; and (iii) determine whether any refunds with respect to such Tax shall be paid by way of refund or credited against any liability for any other Tax; provided, however, that, in settling any Tax Contest related to U.S. Federal Income Taxes
the compromise or resolution of which could result in GroceryCo (or any member of the GroceryCo Post-Distribution Group) having an increased liability for State Income Taxes (a “Specified U.S. Income Tax Contest”), SnackCo shall reasonably
attempt to compromise or settle such Specified U.S. Income Tax Contest in a manner that would minimize any resulting GroceryCo liability (or the liability of any member of the GroceryCo Post-Distribution Group) for State Income Taxes, unless doing
so would have a material adverse effect on SnackCo. 

  
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 (b) Non-Canadian Transaction Tax Contests. Notwithstanding Section 8.02(a) of
this Agreement, SnackCo shall have sole control over any Non-Canadian Transaction Tax Contest, unless GroceryCo acknowledges in writing that it has sole liability under Section 5.02(b) of this Agreement for any Non-Canadian Transaction Taxes
that may arise in such Non-Canadian Transaction Tax Contest, in which case GroceryCo shall have sole control over such Non-Canadian Transaction Tax Contest. 
 (c) Canadian Transaction Tax Contests. Notwithstanding Section 8.02(a) of this Agreement, GroceryCo shall have sole control over any Canadian Transaction Tax Contest, unless SnackCo
acknowledges in writing that it has sole liability under Section 5.03(b) of this Agreement for any Canadian Transaction Taxes that may arise in such Canadian Transaction Tax Contest, in which case SnackCo shall have sole control over such
Canadian Transaction Tax Contest. 
 (d) Information. The Controlling Party shall keep the Non-Controlling Party timely
informed with respect to any material information (including, but not limited to, any decision to commence litigation) relating to (i) any Tax Contest that has the potential to affect the Tax liability of the Non-Controlling Party (or any
member of its Group) or (ii) any Tax Contest related to any Transaction Taxes. 
 (e) Participation Rights. The
Non-Controlling Party shall have the right, at its own expense, to participate in (including the opportunity to review and provide reasonable comments on the Controlling Party’s communications with a Taxing Authority or any court of law) and
advise on (including any strategy for settlement) any Tax Contest that (i) has the potential to affect the Tax liability of the Non-Controlling Party if (1) such Tax Contest is in litigation or (2) such Tax Contest involves an issue
with respect to which the IRS has asserted an adjustment in taxable income of at least $100,000,000 in a revenue agent’s report or (ii) relates to Canadian Transaction Taxes if (1) such Tax Contest is in litigation or (2) such
Tax Contest involves an issue with respect to which the CRA has asserted an adjustment in taxable income of at least $100,000,000 in a 30-day proposal letter. For the avoidance of doubt, the Controlling Party shall continue to have all rights and
authority to control the Tax Contest as set forth in Sections 8.02(a), (b), or (c) of this Agreement regardless of whether the Non-Controlling Party has exercised its participation rights under this Section 8.02(e). 

(f) Failure to Notify. The failure of one Party (or any member of its Group) to timely forward notification in accordance with
Section 8.01 of this Agreement shall not relieve the other Party of any obligation to pay such Tax or adjustment or indemnify the first Party, except to the extent the other Party (or any member of its Group) was actually materially prejudiced
by such failure, and in no event shall such failure relieve the other Party from any other liability or obligation which it may have to the first Party. 
 (g) Costs. The Controlling Party shall be liable for all costs incurred in connection with a Tax Contest (including any Tax Contest related to any Transaction Taxes), including (i) the payment
of any Tax in the event the Controlling Party seeks to litigate any Tax refund in a refund forum, (ii) the posting of any bond or making of any deposit required in connection with such Tax Contest, or (iii) the payment of any other amount
required to be paid under applicable law with respect to any assessment of Tax whether or not such assessment is subject to further dispute or challenge. 

  
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 ARTICLE IX 
 PAYMENTS 
 9.01 Method of Payment. All payments required by this
Agreement shall be made by (i) wire transfer to the appropriate bank account as may from time to time be designated by the Parties for such purpose, or (ii) any other method agreed to by the Parties. All payments due under this Agreement
shall be deemed to be paid when available funds are actually received by the payee. 
 9.02 Interest. Any payment
required to be made by this Agreement that is not made on or before the date required hereunder shall accrue interest at a rate equal to the rate of interest from time to time announced publicly by The Wall Street Journal as its prime rate,
calculated on the basis of a year of 365 days and the number of days elapsed. 
 9.03 Characterization of Payments. For
all Tax purposes, except as otherwise required pursuant to a Final Determination or other applicable law, the Parties hereto agree to treat, and to cause their respective affiliates to treat, any payment required by this Agreement (to the extent not
otherwise treated as a payment in respect of an existing intercompany account) either as a contribution by SnackCo to GroceryCo or as a distribution by GroceryCo to SnackCo, as the case may be, occurring immediately prior to the Distribution.

 9.04 Tax Gross Up. In the event that a Party (or member of its Group) receives any indemnity payment under
Article V of this Agreement and suffers a Tax Detriment attributable to the receipt of such payment, the amount of such payment shall be increased to place the Party (or member of its Group) receiving the payment in the same after-Tax position
it would have enjoyed if there was no Tax Detriment associated with such payment. For the avoidance of doubt, no other payments under this Agreement shall be grossed up, including but not limited to payments made pursuant to Article IV of this
Agreement. 
 9.05 Recoverable Taxes. If a Party (or member of its Group) receives any indemnity or reimbursement payment
under this Agreement attributable to a Recoverable Tax that was considered non-recoverable and such Recoverable Tax is later recovered, such Party (or member of its Group) will return the portion of the payment it received attributable to the
recovered portion of such Recoverable Tax (determined on a first in, first out basis) to the other Party within thirty days of the date such recovery is Effectively Realized. 

  
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 ARTICLE X 
 MISCELLANEOUS 
 10.01 Cooperation and Exchange of Information.

 (a) SnackCo and GroceryCo shall each cooperate fully (and shall cause each member of its respective Group to cooperate fully)
with all reasonable requests from the other Party in connection with (1) the preparation and filing of Tax Returns and claims for refund, (2) Tax Contests, (3) the application of Article IV of this Agreement, and (4) all
other matters or issues covered by this Agreement (including, without limitation, cooperating in meeting those deadlines reasonably established and determined by the Filing Party or Controlling Party, as the case may be, to facilitate the timely
filing of any Tax Return or any filing related to a Tax Contest). Such cooperation shall include, without limitation: 
 (i)
retaining until the expiration of the applicable statute of limitations, and the provision upon request, of 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) executing any document that may be necessary or reasonably helpful in connection with any Tax Contest, or the filing of a Tax Return or refund claim by a member of the SnackCo Post-Distribution Group
or the GroceryCo Post-Distribution Group, including certification, to the best of a member’s knowledge, of the accuracy and completeness of the information it has supplied; 

(iii) taking any action (e.g., filing a Ruling request with the relevant Taxing Authority or executing a power of attorney) that is
reasonably necessary in order to prepare, file, amend, or take any other action with respect to Tax Returns; 
 (iv) determining
the liability for and the amount of any Taxes, Residual Indemnity Obligations, Specified Indemnity Obligations, or FIN 45 Indemnity Obligations due or the right to and the amount of any refunds of Tax, Residual TSA Receivables, Specified TSA
Receivables, or FIN 45 TSA Receivables; 
 (v) for each Tax Return that includes any Pre-Distribution Period or any Tax
Return filed with respect to the year of the Distribution (including any short-year Tax Returns), using the same Tax Return preparation software used to file the SnackCo Consolidated Return Group’s consolidated U.S. Federal Income Tax Return;

 (vi) using best efforts to obtain any documentation that may be necessary or reasonably helpful in connection with any of the
foregoing; 
 (vii) using best efforts to calculate and determine any Tax Benefit or Tax Detriment; 

(viii) using best efforts to obtain any refund, credit, or other Tax Benefit governed by Section 4.04 of this Agreement, including,
for the avoidance of doubt, filing a claim for a protective refund at the request of the other Party; 
 (ix) using best efforts
to make the applicable Party’s (or member of its Group’s) current or former directors, officers, employees, agents and facilities available on a reasonable and mutually convenient basis in connection with the foregoing matters; 

  
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 (x) coordinate in connection with entering into any advance pricing agreement with respect
to any jointly owned, controlled, or used intellectual property; 
 (xi) providing notice it is reasonably likely to carry back
a Tax Attribute under Section 4.01 of this Agreement; and 
 (xii) participating in regularly scheduled meetings between
the Parties to further the purposes of this Agreement. 
 (b) If a Party (or any member of its Group) fails to comply with any of
its obligations set forth in Section 10.01(a) of this Agreement 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. 
 (c) Unless otherwise provided, each Party shall bear its own costs and expenses in complying with
Section 10.01(a). 
 (d) Competent Authority Claims. Notwithstanding any other provision of this Agreement, in the
event that SnackCo (or a member of the SnackCo Post-Distribution Group), on the one hand, or GroceryCo (or a member of the GroceryCo Post-Distribution Group), on the other hand, has notice of a potential adjustment that may result in a Tax Detriment
to either Party (or a member of their respect Group), the Parties shall cooperate (and shall cause the members of its respective Group to cooperate) pursuant to this Section 10.01 to seek any competent authority relief that may be available
with respect to such potential adjustment. Notwithstanding any other provision of this Agreement, (i) the Parties shall jointly control and shall cooperate in the handling of any competent authority claims and (ii) the Party that requests
the other Party to seek competent authority relief shall (A) be responsible for the preparation of any required filings and (B) bear the cost associated with such filings. 

(e) Upon the reasonable request of either Party, the Parties shall enter (and shall cause the appropriate member(s) of its respective
Group to enter) into a written joint defense agreement in a form reasonably acceptable to both Parties or take such other action as reasonably necessary to protect any privilege (including, but not limited to, any privilege arising under or relating
to the attorney-client relationship, the accountant-client privilege, or any work-product). 
 (f) In the event that the
Butterfly Transactions fail to qualify for Canadian Tax-Free Status, the Parties shall cooperate and provide reasonable assistance (and shall cause the appropriate members of their Group to cooperate and provide reasonable assistance) to minimize
any adverse Tax consequences that may result from such failure. 
 10.02 Retention of Records. A Party intending to
dispose of documentation of SnackCo (or any other member of the SnackCo Post-Distribution Group) or GroceryCo (or any other member of the GroceryCo Post-Distribution Group), including without limitation, books, records, Tax Returns and all
supporting schedules and information relating thereto (after the expiration of the applicable statute of limitations), which relates to Tax Returns described in Article III of this Agreement (to the extent it affects the Tax liability of GroceryCo
(or any other member of the GroceryCo Post-Distribution Group) or SnackCo (or any other member of the 

  
 25 

 
SnackCo Post-Distribution Group)) shall provide written notice to the other Party describing the documentation to be destroyed or disposed of at least sixty days prior to taking such action. The
other Party may arrange to take delivery of the documentation described in the notice at its expense during the succeeding sixty day period. The documentation described in the notice shall not be disposed of prior to the end of the sixty day period
without the affirmative written consent of an officer of the notified Party. 
 10.03 Dispute Resolution. Any and all
disputes between the Parties relating to this Agreement, including the interpretation or application thereof, shall be resolved through the procedures provided in Article VII of the Distribution Agreement. 

10.04 Changes in Law. 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. 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 unlawful, 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. 
 10.05 Confidentiality. Except as reasonably
necessary to prepare any Tax Return or contest any Tax Contest, each Party shall (and shall cause the members of its respective Group to) hold and cause its (or any member of its Group’s) 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 or its Group) concerning the other Party (or any member of its Group) hereto furnished to 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 (i) in the public domain through no fault of such Party (or any member of its Group), (ii) later lawfully acquired from other sources not known to be under a duty of confidentiality by the Party (or any member of its Group) to which
it was furnished, or (iii) independently developed), and each Party shall not (and shall cause the members of its Group not to) release or disclose such information to any other Person, except its (or a member of its Group’s) 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 10.05. 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. 
 10.06 Successors. This agreement shall be binding on and inure to the benefit of any successor, by merger, acquisition of assets or otherwise, to any of the Parties hereto (including, but not
limited to, any successor of SnackCo or GroceryCo succeeding to the tax attributes of such Party under Section 381 of the Code), to the same extent as if such successor had been an original Party hereto. 

  
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 10.07 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. 
 10.08 Notices. All notices, requests, and other communications to any Party hereunder shall be in writing
(including electronic mail and facsimile transmission) and shall be given to: 
 If to SnackCo, to: 

Kraft Foods Inc. 
  

Attn: Vice President, Corporate Taxes 
 If to GroceryCo, to: 
 Kraft Foods Group, Inc. 

Three Lakes Drive 

Northfield, IL 60093 
 Attn: Senior Director, Corporate Tax 
 10.09 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, and such prior tax sharing agreements shall have no further force and effect; provided,
however, that regardless of whether this Agreement specifically refers to any prior tax sharing agreement entered into by the Parties, that payments already made and actions already taken pursuant to any such prior tax sharing agreement shall be
taken into account in determining the respective rights and obligations of the Parties pursuant to this Agreement. In addition, the provisions of any prior tax sharing agreement shall be taken into account to the extent necessary for the
implementation of this Agreement but only if not inconsistent with the provisions of this Agreement. If and to the extent that 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. 
 10.10 Section Captions. Section
captions used in this Agreement are for convenience and reference only and shall not affect the construction of this Agreement. 

10.11 Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of New York (other
than the laws regarding choice of laws and conflicts of laws) as to all matters, including matters of validity, construction, effect, performance and remedies; provided, however, that the United States Arbitration Act, 9 U.S.C.
§§ 1-16 (as may be amended from time to time) shall govern the matters described in Section 10.03 of this Agreement. 

  
 27 

 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
References Include Group Members. Any reference to SnackCo, GroceryCo, or the Parties shall be interpreted to include the members of each Party’s respective Group as necessary to implement the intention of the Parties. 

10.14 Waivers and Amendments. This Agreement shall not be waived, amended or otherwise modified except in writing, duly executed
by all of the Parties hereto. 
 10.15 Effective Date. This Agreement shall be effective as of the Distribution Date.

 10.16 Termination. Unless otherwise terminated under Section 8.3 of the Distribution Agreement, this Agreement
shall remain in force and be binding so long as the applicable period of assessments (including extensions) remains unexpired for any Taxes contemplated by this Agreement. 

  
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 IN WITNESS WHEREOF, each of the Parties hereto has caused this Agreement to be executed by a
duly authorized officer as of the date first above written. 
  

			
	Kraft Foods Inc.
		
	By:	 	
		 	  

		 	Name:
		 	Title:
	
	Kraft Foods Group, Inc.
		
	By:	 	
		 	  

		 	Name:
		 	Title:

  
 29

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