Document:

Form of Transition Services Agreement

 Exhibit 10.2 
 TRANSITION SERVICES AGREEMENT 
 dated as of [—] 
 between 

SUNOCO, INC. 

and 
 SUNCOKE
ENERGY, INC. 

 TABLE OF CONTENTS 

 

							
	 	  	 	  	Page	 
	Article I        1	  			
		
	DEFINITIONS	  	 	1	  
	 Section 1.01.
	  	Certain Defined Terms	  	 	1	  
			
	Article II       3	  		  			
		
	SERVICES, DURATION AND SERVICES MANAGERS	  	 	3	  
	 Section 2.01.
	  	Services	  	 	3	  
	 Section 2.02.
	  	Duration of Services	  	 	3	  
	 Section 2.03.
	  	Additional Unspecified Services	  	 	4	  
	 Section 2.04.
	  	New Services	  	 	5	  
	 Section 2.05.
	  	Transition Services Managers	  	 	5	  
	 Section 2.06.
	  	Personnel	  	 	6	  
	
	Article III       6	  
		
	SUNOCO MATERIALS	  	 	6	  
	 Section 3.01.
	  	Corporate Policies	  	 	6	  
	 Section 3.02.
	  	Limitation on Rights and Obligations with Respect to the Sunoco Materials	  	 	7	  
	
	Article IV       8	  
		
	OTHER ARRANGEMENTS	  	 	8	  
	 Section 4.01.
	  	Software and Software Licenses	  	 	8	  
	
	Article V        9	  
		
	ADDITIONAL AGREEMENTS	  	 	9	  
	 Section 5.01.
	  	Sunoco Computer-Based and Other Resources	  	 	9	  
	 Section 5.02.
	  	Access to Facilities	  	 	9	  
	 Section 5.03.
	  		  	 	10	  
	
	Article VI      10	  
		
	COSTS AND DISBURSEMENTS	  	 	10	  
	 Section 6.01.
	  	Costs and Disbursements	  	 	10	  
	 Section 6.02.
	  	Taxes	  	 	11	  
	 Section 6.03.
	  	No Right to Set-Off	  	 	11	  
	
	Article VII     12	  
		
	STANDARD FOR SERVICE	  	 	12	  

  
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	 Section 7.01.
	  	Standard for Service	  	 	12	  
	 Section 7.02.
	  	Disclaimer of Warranties	  	 	12	  
	 Section 7.03.
	  	Compliance with Laws and Regulations	  	 	12	  
	
	Article VIII    13	  
		
	LIMITED LIABILITY AND INDEMNIFICATION	  	 	13	  
	 Section 8.01.
	  	Consequential and Other Damages	  	 	13	  
	 Section 8.02.
	  	Limitation of Liability	  	 	13	  
	 Section 8.03.
	  	Obligation To Reperform; Liabilities	  	 	13	  
	 Section 8.04.
	  	Release and Recipient Indemnity	  	 	13	  
	 Section 8.05.
	  	Provider Indemnity	  	 	14	  
	 Section 8.06.
	  	Indemnification Procedures	  	 	14	  
	 Section 8.07.
	  	Liability for Payment Obligations	  	 	14	  
	 Section 8.08.
	  	Exclusion of Other Remedies	  	 	14	  
	
	Article IX    14	  
		
	DISPUTE RESOLUTION	  	 	14	  
	 Section 9.01.
	  	Dispute Resolution	  	 	14	  
	
	Article X     15	  
		
	TERM AND TERMINATION	  	 	15	  
	 Section 10.01.
	  	Term and Termination	  	 	15	  
	 Section 10.02.
	  	Effect of Termination	  	 	16	  
	 Section 10.03.
	  	Force Majeure	  	 	17	  
	
	Article XI     17	  
		
	GENERAL PROVISIONS	  	 	17	  
	 Section 11.01.
	  	No Agency	  	 	17	  
	 Section 11.02.
	  	Subcontractors	  	 	18	  
	 Section 11.03.
	  	Treatment of Confidential Information	  	 	18	  
	 Section 11.04.
	  	Further Assurances	  	 	19	  
	 Section 11.05.
	  	Notices	  	 	19	  
	 Section 11.06.
	  	Severability	  	 	19	  
	 Section 11.07.
	  	Entire Agreement	  	 	20	  
	 Section 11.08.
	  	No Third-Party Beneficiaries	  	 	20	  
	 Section 11.09.
	  	Governing Law	  	 	20	  
	 Section 11.10.
	  	Amendment	  	 	20	  
	 Section 11.11.
	  	Rules of Construction	  	 	20	  
	 Section 11.12.
	  	Counterparts	  	 	21	  
	 Section 11.13.
	  	Assignability	  	 	21	  
	 Section 11.14.
	  	Waiver of Jury Trial	  	 	22	  
	 Section 11.15.
	  	Non-Recourse	  	 	22	  

  
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	 SCHEDULE A
	  	Sunoco Services	  	1
	 SCHEDULE B
	  	SunCoke Services	  	4
	 EXHIBIT I
	  	Services Managers	  	5

  
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 This TRANSITION SERVICES AGREEMENT, dated as of
[—], 2011 (this “Agreement”), is by and between Sunoco, Inc., a Pennsylvania corporation (“Sunoco”), and SunCoke Energy, Inc., a Delaware corporation
(“SunCoke”). 
 RECITALS 
 WHEREAS, Sunoco and SunCoke have entered into a Separation and Distribution Agreement, dated as of the date hereof (as amended, modified or supplemented from time to time in accordance with its terms, the
“Separation Agreement”); 
 WHEREAS, pursuant to the Separation Agreement, the Parties (as defined below)
agreed that (a) Sunoco shall provide or cause to be provided to SunCoke (and/or its Affiliates on the date of this Agreement immediately after giving effect to the IPO (as defined in the Separation Agreement), collectively referred to as the
“SunCoke Entities”) certain services, use of facilities and other assistance on a transitional basis; and (b) SunCoke shall provide or cause to be provided to Sunoco (and/or its Affiliates on the date of this Agreement
immediately after giving effect to the Separation, collectively referred to as the “Sunoco Entities”) certain services, use of facilities and other assistance on a transitional basis, in each of cases (a) and (b), in accordance
with the terms and subject to the conditions set forth in this Agreement; and 
 WHEREAS, the Separation Agreement requires
execution and delivery of this Agreement by Sunoco and SunCoke on or prior to the IPO Closing Date (as defined in the Separation Agreement). 
 NOW, THEREFORE, in consideration of the foregoing and the mutual agreements contained in this Agreement, the Parties hereby agree as follows: 

ARTICLE I 

DEFINITIONS 
 Section 1.01. Certain Defined Terms. (a) Unless otherwise defined in this Agreement, all capitalized terms used in this Agreement shall have the same meaning as in the Separation Agreement.

 (b) The following capitalized terms used in this Agreement shall have the meanings set forth below: 

“Additional Services” shall have the meaning set forth in Section 2.03(a). 

“Agreement” shall have the meaning set forth in the Preamble. 

“Confidential Information” shall have the meaning set forth in Section 11.03(a). 

“Dispute” shall have the meaning set forth in Section 9.01(a). 

“Facilities” shall have the meaning set forth in Section 5.02(b). 

  
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 “Force Majeure” means, with respect to a Party, an event beyond the
control of such Party (or any Person acting on its behalf), which by its nature could not have been reasonably foreseen by such Party (or such Person), or, if it could have been reasonably foreseen, was unavoidable, and includes acts of God, storms,
floods, riots, fires, sabotage, civil commotion or civil unrest, interference by civil or military authorities, acts of war (declared or undeclared) or armed hostilities or other national or international calamity or one or more acts of terrorism or
failure of energy sources or distribution facilities. 
 “Interest Payment” shall have the meaning set forth in
Section 6.01(c). 
 “New Services” shall have the meaning set forth in Section 2.04(a).

 “Party” means Sunoco and SunCoke individually, and “Parties” means Sunoco and SunCoke
collectively, and, in each case, their permitted successors and assigns. 
 “Provider” means the Party or its
Subsidiary or Affiliate providing a Service under this Agreement. 
 “Provider Indemnified Party” shall have
the meaning set forth in Section 8.04. 
 “Recipient” means the Party or its Subsidiary or
Affiliate to whom a Service under this Agreement is being provided. 
 “Recipient Indemnified Party” shall have
the meaning set forth in Section 8.05. 
 “Representative” of a Person means any director, officer,
employee, agent, consultant, accountant, auditor, attorney or other representative of such person. 

“Schedule(s)” shall have the meaning set forth in Section 2.02. 

“Separation Agreement” shall have the meaning set forth in the Preamble. 

“Service Charges” shall have the meaning set forth in Section 6.01(a). 

“Service Extension” shall have the meaning set forth in Section 10.01(d). 

“Service Increases” shall have the meaning set forth in Section 2.03(b). 

“Services” shall have the meaning set forth in Section 2.01. 

“SunCoke” shall have the meaning set forth in the Preamble. 

“SunCoke Entities” shall have the meaning set forth in the Recitals. 

“SunCoke Services” shall have the meaning set forth in Section 2.01. 

“SunCoke Services Manager” shall have the meaning set forth in Section 2.05(b). 

“Sunoco” shall have the meaning set forth in the Preamble. 

  
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 “Sunoco Entities” shall have the meaning set forth in the Recitals.

 “Sunoco Materials” shall have the meaning set forth in Section 3.01(a). 

“Sunoco Services” shall have the meaning set forth in Section 2.01. 

“Sunoco Services Manager” shall have the meaning set forth in Section 2.05(a). 

“Termination Charges” shall mean, with respect to the early termination of any Service (i) prior to the expiration
of the applicable minimum service period or (ii) without the requisite early termination notice, in each case, as set forth in the Schedule relating to such Service, a monthly amount equal to any and all Services Charges payable by the
Recipient in connection with such Service (x) for the remainder of the applicable minimum service period, if any, or (y) if there is no minimum service period, for the remainder of the term of such Service, in each case, payable on a
monthly basis in accordance with Section 6.01(a); provided, however, that the Provider shall use its commercially reasonable efforts to reduce any costs, fees or expenses incurred by the Provider or payable to any unaffiliated
third-party provider in connection with the provision of such Service and credit any such reductions against the Termination Charges payable by the Recipient (it being agreed that no Termination Charges shall be payable by a Recipient with respect
to the early termination of a Service in accordance with Section 10.01(b) and after the minimum service period applicable to such Service set forth in the applicable Schedule). 

ARTICLE II 

SERVICES, DURATION AND SERVICES MANAGERS 
 Section 2.01. Services. Subject to the terms and conditions of this Agreement, (a) Sunoco shall provide (or cause to be provided) to the SunCoke Entities the services listed on
Schedule A to this Agreement (the “Sunoco Services”) and (b) SunCoke shall provide (or cause to be provided) to the Sunoco Entities the services listed on Schedule B to this Agreement (the “SunCoke
Services,” and, collectively with the Sunoco Services, any Additional Services, any Service Increases and any New Services, the “Services”). All of the Services shall be for the sole use and benefit of the respective
Recipient and its respective Party. 
 Section 2.02. Duration of Services. Subject to the terms of this Agreement,
each of Sunoco and SunCoke shall provide or cause to be provided to the respective Recipients each Service until the earlier to occur of, with respect to each such Service, (i) the expiration of the period of the maximum duration for such
Service as set forth on Schedule A, or Schedule B (each a “Schedule”, and collectively, the “Schedules”) or (ii) the date on which such Service is terminated under Section 10.01(b);
provided, however, that each Recipient shall use its commercially reasonable efforts to transition itself to a stand-alone entity with respect to each Service during the period for such Service as set forth in the relevant Schedules; and
provided, further, to the extent that a Provider’s ability to provide a Service is dependent on the continuation of either a Sunoco Service or a SunCoke Service (and such dependence has been made known to the other Party), as the case
may be, the Provider’s obligation to provide such 

  
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dependent Service shall terminate automatically with the termination of such supporting Sunoco Service or supporting SunCoke Service, as the case may be. 

Section 2.03. Additional Unspecified Services. (a) After the date of this Agreement, if Sunoco or SunCoke
(i) identifies a service that (x) the Sunoco Entities provided to the SunCoke Business prior to the IPO Closing Date that SunCoke reasonably needs in order for the SunCoke Business to continue to operate in substantially the same manner in
which the SunCoke Business operated prior to the IPO Closing Date, and such service was not included on Schedule A (other than because the Parties agreed such service shall not be provided), or (y) the SunCoke Entities provided to Sunoco
or its Affiliates prior to the IPO Closing Date that Sunoco reasonably needs in order for the Sunoco Business to continue to operate in substantially the same manner in which the Sunoco Business operated prior to the IPO Closing Date, and such
service was not included on Schedule B (other than because the Parties agreed such service shall not be provided), and (ii) provides written notice to the other party within ninety (90) days following the IPO Closing Date requesting
such additional services, then such other party shall use its commercially reasonable efforts to provide such requested additional services (such additional services, the “Additional Services”); provided, however, that no
Party shall be obligated to provide any Additional Service if it does not, in its reasonable judgment, have adequate resources to provide such Additional Service or if the provision of such Additional Service would significantly disrupt the
operation of its businesses. In connection with any request for Additional Services in accordance with this Section 2.03(a), the Sunoco Services Manager and the SunCoke Services Manager shall in good faith negotiate the terms of a
supplemental Schedule, which terms shall be consistent with the terms of, and the pricing methodology used for, similar Services provided under this Agreement. The Parties shall agree to the applicable Service Charge and the supplemental Schedule
shall describe in reasonable detail the nature, scope, service period(s), termination provisions and other terms applicable to such Additional Services. Each supplemental Schedule, as agreed to in writing by the Parties, shall be deemed part of this
Agreement as of the date of such agreement and the Additional Services set forth therein shall be deemed “Services” provided under this Agreement, in each case subject to the terms and conditions of this Agreement. 

(b) After the date of this Agreement, if (i) (x) a Recipient requests or (y) a Provider reasonably determines that the
Recipient’s business requires, the Provider to increase, relative to historical levels prior to the IPO Closing Date, the volume, amount, level or frequency, as applicable, of any Service provided by such Provider and (ii) such increase is
reasonably determined by the Recipient as necessary for the Recipient to operate its businesses (such increases, the “Service Increases”), then such Provider shall use its commercially reasonable efforts to provide the Service
Increases in accordance with such request; provided, however, that no Party shall be obligated to provide any Service Increase if it does not, in its reasonable judgment, have adequate resources to provide such Service Increase or if
the provision of such Service Increase would significantly disrupt the operation of its businesses. In connection with any request for Service Increases in accordance with this Section 2.03(b), the Sunoco Services Manager and the SunCoke
Services Manager shall in good faith negotiate the terms of an amendment to the applicable Schedule, which amendment shall be consistent with the terms of, and the pricing methodology used for, the applicable Service. Each amended Schedule, as
agreed to in writing by the Parties, shall be deemed part of this Agreement as of the date of such agreement and the Service Increases set forth therein shall be deemed a part of the “Services”

  
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provided under this Agreement, in each case subject to the terms and conditions of this Agreement. 
 Section 2.04. New Services. (a) From time to time during the term of this Agreement, either Party may request the other Party to provide additional or different services which such other
Party is not expressly obligated to provide under this Agreement (the “New Services”). The Party receiving such request shall consider such request in good faith; provided, however, that no Party shall be obligated to provide
any New Services, including, because, after negotiations between the Parties pursuant to Section 2.04(b), the Parties fail to reach an agreement with respect to the terms (including the Service Charges) applicable to the provision of
such New Services. 
 (b) In connection with any request for New Services in accordance with Section 2.04(a), the
Sunoco Services Manager and the SunCoke Services Manager shall in good faith (i) negotiate the applicable Service Charge and the terms of a supplemental Schedule, which supplemental Schedule shall describe in reasonable detail the nature,
scope, service period(s), termination provisions and other terms applicable to such New Services, and (ii) determine any costs and expenses, including any start-up costs and expenses, that would be incurred by the Provider in connection with
the provision of such New Services, which costs and expenses shall be borne solely by the Recipient. Each supplemental Schedule, as agreed to in writing by the Parties, shall be deemed part of this Agreement as of the date of such agreement and the
New Services set forth therein shall be deemed “Services” provided under this Agreement, in each case subject to the terms and conditions of this Agreement. 
 Section 2.05. Transition Services Managers. (a) Sunoco hereby appoints and designates the individual holding the Sunoco position set forth on Exhibit I to act as its initial
services manager (the “Sunoco Services Manager”), who will be directly responsible for coordinating and managing the delivery of the Sunoco Services and have authority to act on Sunoco’s behalf with respect to matters relating
to this Agreement. The Sunoco Services Manager will work with the personnel of the Sunoco Entities to periodically address issues and matters raised by SunCoke relating to this Agreement. Notwithstanding the requirements of
Section 11.05, all communications from SunCoke to Sunoco pursuant to this Agreement regarding routine matters involving the Services set forth on the Schedules shall be made through the Sunoco Services Manager, or such other individual
as specified by the Sunoco Services Manager in writing and delivered to SunCoke by email or facsimile transmission with receipt confirmed. Sunoco shall notify SunCoke of the appointment of a different Sunoco Services Manager, if necessary, in
accordance with Section 11.05. 
 (b) SunCoke hereby appoints and designates the individual holding the SunCoke
position set forth on Exhibit I to act as its initial services manager (the “SunCoke Services Manager”), who will be directly responsible for coordinating and managing the delivery of SunCoke Services and have authority to
act on SunCoke’s behalf with respect to matters relating to this Agreement. The SunCoke Services Manager will work with the personnel of the SunCoke Entities to periodically address issues and matters raised by Sunoco relating to this
Agreement. Notwithstanding the requirements of Section 11.05, all communications from Sunoco to SunCoke pursuant to this Agreement regarding routine matters involving the Services set forth on the Schedules shall be made through the
SunCoke Services Manager or such other 

  
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individual as specified by the SunCoke Services Manager in writing and delivered to Sunoco by email or facsimile transmission with receipt confirmed. SunCoke shall notify Sunoco of the
appointment of a different SunCoke Services Manager, if necessary, in accordance with Section 11.05. 

Section 2.06. Personnel. (a) The Provider of any Service will make available to the Recipient of such Service such
personnel as may be necessary to provide such Service. The Provider will have the right, in its reasonable discretion, to (i) designate which personnel it will assign to perform such Service, and (ii) remove and replace such personnel at
any time, so long as there is no resulting increase in costs or decrease in the level of service for the Recipient; provided, however, that the Provider will use its commercially reasonable efforts to limit the disruption to the Recipient in
the transition of the Services to different personnel. 
 (b) In the event that the provision of any Service by the Provider
requires, as set forth in the Schedules, the cooperation and services of the applicable personnel of the Recipient, the Recipient will make available to the Provider such personnel (who shall be appropriately qualified for purposes of the provision
of such Service by the Provider) as may be necessary for the Provider to provide such Service. The Recipient will have the right, in its reasonable discretion, to (i) designate which personnel it will make available to the Provider in
connection with the provision of such Service, and (ii) remove and replace such personnel at any time, so long as there is no resulting increase in costs to, or any adverse effect to the provision of such Service by, the Provider; provided,
however, that the Recipient will use its commercially reasonable efforts to limit the disruption to the Provider in the transition of such personnel. The Provider may, in its reasonable discretion and following discussions with the Recipient,
request the Recipient to remove and/or replace any such personnel from their roles in respect of the Services being provided by the Provider. 
 (c) No Provider shall be liable under this Agreement for any Liabilities incurred by the Recipient Indemnified Parties that are primarily attributable to, or that are a consequence of, any actions or
inactions of the personnel of the Recipient, except for any such actions or inactions undertaken pursuant to the direction of the Provider. 
 ARTICLE III 
 SUNOCO MATERIALS 

Section 3.01. Corporate Policies. (a) Sunoco shall provide SunCoke access and rights to the corporate compliance
policies and manuals published on the Sunoco Intranet (the “Sunoco Materials”). Subject to the terms and conditions of this Agreement, Sunoco grants to SunCoke a non-exclusive, royalty-free, fully paid-up, worldwide license to
create or have created materials based on the Sunoco Materials for distribution to employees and suppliers of SunCoke and use such materials in the operation of the SunCoke Business in substantially the same manner as the Sunoco Materials were used
by Sunoco prior to the Distribution. It is understood and agreed that Sunoco makes no representation or warranty, express or implied, as to the accuracy or completeness of any of the Sunoco Materials, as to whether the Sunoco Materials comply with

  
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Law, as to the non-infringement of any of the Sunoco Materials or as to the suitability of any of the Sunoco Materials for use by SunCoke in respect of its business, or otherwise. 

(b) Notwithstanding the foregoing, the text of any materials created by or for SunCoke, and related to, or based upon, any of the Sunoco
Materials, may not contain any references to Sunoco (or any of Sunoco’s marks, names, trade dress, logos or other source or business identifiers, including the Sunoco Name and Sunoco Marks), Sunoco’s publications, Sunoco’s personnel
(including senior management), Sunoco’s management structures or any other indication that such materials are based upon any of the Sunoco Materials. 
 Section 3.02. Limitation on Rights and Obligations with Respect to the Sunoco Materials. (a) Sunoco shall have no obligation to (i) notify SunCoke of any changes or proposed changes
to any of the Sunoco Materials, (ii) include SunCoke in any consideration of proposed changes to any of the Sunoco Materials, (iii) provide draft changes of any of the Sunoco Materials to SunCoke for review and/or comment or
(iv) provide SunCoke with any updated materials relating to any of the Sunoco Materials, except as such updated materials may be necessary in order to permit SunCoke to comply with the requirements of any corporate policy that is contained in
the Sunoco Materials and with which SunCoke is otherwise required to comply. SunCoke acknowledges and agrees that, except as expressly set forth above, Sunoco reserves all rights (including all Intellectual Property rights) in, to and under the
Sunoco Materials and no rights with respect to ownership or use, except as otherwise expressly provided in this Agreement, shall vest in SunCoke. The Parties acknowledge and agree that the Sunoco Materials are the Confidential Information of Sunoco.
SunCoke shall use at least the same degree of care to prevent and restrain the unauthorized use or disclosure of any materials created by or for SunCoke that are based upon any of the Sunoco Materials as it uses for its other confidential
information of a like nature, but in no event less than a reasonable degree of care. SunCoke will allow Sunoco reasonable access to personnel and information as reasonably necessary to determine SunCoke’s compliance with the provisions set
forth above; provided, however, such access shall not unreasonably interfere with any of the business or operations of SunCoke. Subject to Section 9.01, in the event that Sunoco determines that SunCoke has not materially complied
with some or all of its obligations with respect to any or all of the Sunoco Materials, Sunoco may terminate SunCoke’s rights with respect to such Sunoco Materials upon written notice to SunCoke and, in such case, Sunoco shall be entitled to
require such Sunoco Materials to be returned to Sunoco or destroyed and any materials created by or for SunCoke that are based upon such Sunoco Materials to be destroyed (with such destruction certified by SunCoke in writing to Sunoco promptly after
such termination). 
 (b) If SunCoke determines to cease to avail itself of any of the Sunoco Materials or upon expiration or
termination of any period during which SunCoke is permitted to use any of the Sunoco Materials, Sunoco and SunCoke shall cooperate in good faith to take reasonable and appropriate actions to effectuate such determination, expiration or termination,
to arrange for the return to Sunoco or destruction of such Sunoco Materials and to protect Sunoco’s rights and interests in such Sunoco Materials. 

  
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 ARTICLE IV 
 OTHER ARRANGEMENTS 
 Section 4.01. Software and Software
Licenses. (a) If and to the extent requested by SunCoke, Sunoco shall use commercially reasonable efforts to assist SunCoke in its efforts to obtain licenses (or other appropriate rights) to use, duplicate and distribute, as necessary and
applicable, certain computer software necessary for Sunoco to provide, or SunCoke to receive, Sunoco Services (which shall include providing SunCoke the opportunity to receive a copy of, or any communication between Sunoco and the applicable
third-party licensor in connection therewith); provided, however, that Sunoco and SunCoke shall identify the specific types and quantities of any such software licenses; provided, further, that Sunoco shall not be required to pay any
fees or other payments or incur any obligations or liabilities to enable SunCoke to obtain any such license or rights; provided, further, that Sunoco shall not be required to seek broader rights or more favorable terms for SunCoke than those
applicable to Sunoco or SunCoke, as the case may be, prior to the date of this Agreement or as may be applicable to Sunoco from time to time hereafter; and, provided, further, that SunCoke shall bear only those costs that relate solely and
directly to obtaining such licenses (or other appropriation rights) in the ordinary course. The Parties acknowledge and agree that there can be no assurance that Sunoco’s efforts will be successful or that SunCoke will be able to obtain such
licenses or rights on acceptable terms or at all and, where Sunoco enjoys rights under any enterprise or site license or similar license, the Parties acknowledge that such license typically precludes partial transfers or assignments or operation of
a service bureau on behalf of unaffiliated entities. In the event that SunCoke is unable to obtain such software licenses, the Parties shall work together using commercially reasonable efforts to obtain an alternative software license to allow
Sunoco to provide, or SunCoke to receive, such Sunoco Services, and the Parties shall negotiate in good faith an amendment to the applicable Schedule to reflect any such new arrangement, which amended Schedule shall not require SunCoke to pay for
any fees, expenses or costs relating to the software license that SunCoke was unable to obtain pursuant to the provisions of this Section 4.01(a). 
 (b) If and to the extent requested by Sunoco, SunCoke shall use commercially reasonable efforts to assist Sunoco in its efforts to obtain licenses (or other appropriate rights) to use, duplicate and
distribute, as necessary and applicable, certain computer software necessary for SunCoke to provide, or Sunoco to receive, SunCoke Services (which assistance shall include providing Sunoco the opportunity to receive a copy of, or participate in, any
communication between SunCoke and the applicable third party licensor in connection therewith); provided, however, that Sunoco and SunCoke shall identify the specific types and quantities of any such software licenses; provided,
further, that SunCoke shall not be required to pay any fees or other payments or incur any obligations or liabilities to enable Sunoco to obtain any such license or rights; provided, further, that SunCoke shall not be required to seek
broader rights or more favorable terms for Sunoco than those applicable to Sunoco or SunCoke, as the case may be, prior to the date of this Agreement or as may be applicable to SunCoke from time to time hereafter; and, provided, further, that
Sunoco shall bear only those costs that relate solely and directly to obtaining such licenses (or other appropriation rights) in the ordinary course. The Parties acknowledge and agree that there can be no assurance that SunCoke’s efforts will
be successful or that Sunoco will be able to obtain such licenses or rights on acceptable terms or at all and, where SunCoke enjoys rights under any enterprise or site license or similar license, the Parties acknowledge that such license typically
precludes partial transfers or assignments or 

  
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operation of a service bureau on behalf of unaffiliated entities. In the event that Sunoco is unable to obtain such software licenses, the Parties shall work together using commercially
reasonable efforts to obtain an alternative software license to allow SunCoke to provide, or Sunoco to receive, such SunCoke Services, and the Parties shall negotiate in good faith an amendment to the applicable Schedule to reflect any such new
arrangement, which amended Schedule shall not require Sunoco to pay for any fees, expenses or costs relating to the software license that Sunoco was unable to obtain pursuant to the provisions of this Section 4.01(b). 

(c) In the event that there are any costs associated with obtaining software licenses in accordance with Section 4.01 that
(i) would not be payable in the ordinary course, whether (x) in the form of a “transfer fee” or other similar fees or expenses payable by the Recipient, or (y) in connection with a third-party demand to resolve an issue that
is unrelated to the Recipient or the license that the Recipient is seeking to obtain, and (ii) would not have been payable by the Recipient absent the need for a consent or waiver in connection with the license that the Recipient is seeking to
obtain, such costs shall be split 50/50 between the Provider and the Recipient. 
 ARTICLE V 

ADDITIONAL AGREEMENTS 
 Section 5.01. Sunoco Computer-Based and Other Resources. 
 (a) From
and after the date of this Agreement, SunCoke and its Affiliates shall cause all of their personnel having access to the Sunoco Intranet or such other computer software, networks, hardware, technology or computer based resources pursuant to the
Separation Agreement, or any Ancillary Agreement, or in connection with performance, receipt or delivery of a Service, to comply with all security guidelines (including physical security, network access, internet security, confidentiality and
personal data security guidelines) of Sunoco and its Affiliates (of which Sunoco provides SunCoke notice). SunCoke shall ensure that the access contemplated by this Section 5.01 shall be used by such personnel only for the purposes
contemplated by, and subject to the terms of, this Agreement. 
 (b) Except as expressly provided in the Separation Agreement or
in any other Ancillary Agreements or unless required in connection with the performance or delivery of any Services, each of the Parties and its Affiliates shall cease using (and shall cause their employees to cease using) the services made
available by the other Party and its Affiliates prior to the date of this Agreement. 
 Section 5.02. Access to
Facilities. (a) SunCoke shall, and shall cause its Subsidiaries to, allow Sunoco and its Representatives reasonable access to the facilities of SunCoke necessary for Sunoco to fulfill its obligations under this Agreement. 

(b) Sunoco shall, and shall cause its Subsidiaries to, allow SunCoke and its Representatives reasonable access to the facilities of
Sunoco necessary for SunCoke to fulfill its obligations under this Agreement. 

  
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 Notwithstanding the other rights of access of the Parties under this Agreement, each Party
shall, and shall cause its Subsidiaries to, afford the other Party, its Subsidiaries and Representatives, following not less than five (5) business days’ prior written notice from the other Party, reasonable access during normal business
hours to the facilities, information, systems, infrastructure, and personnel of the relevant Providers as reasonably necessary for the other Party to verify the adequacy of internal controls over information technology, reporting of financial data
and related processes employed in connection with the Services, including in connection with verifying compliance with Section 404 of the Sarbanes-Oxley Act of 2002; provided, however, such access shall not unreasonably interfere with
any of the business or operations of such Party or its Subsidiaries. 
 (c) Except as otherwise permitted by the other Party in
writing, each Party shall permit only its authorized Representatives, contractors, invitees or licensees to access the other Party’s facilities. 
 5.03 Cooperation. It is understood that it will require the significant efforts of both Parties to implement this Agreement and to ensure performance of this Agreement by the Parties at the agreed
upon levels in accordance with all of the terms and conditions of this Agreement. The Parties will cooperate, acting in good faith and using commercially reasonable efforts, to effect a smooth and orderly transition of the Services provided under
this Agreement from the Provider to the Recipient (including repairs & maintenance Services and the assignment or transfer of the rights and obligations under any third-party contracts relating to the Services); provided, however,
that this Section 5.03 shall not require either Party to incur any out-of-pocket costs or expenses unless and except as expressly provided in this Agreement or otherwise agreed to in writing by the Parties. 

ARTICLE VI 

COSTS AND DISBURSEMENTS 
 Section 6.01. Costs and Disbursements. (a) Except as otherwise provided in this Agreement or in the Schedules to this Agreement, a Recipient of Services shall pay to the Provider of such
Services a monthly fee for the Services (or category of Services, as applicable) (each fee constituting a “Service Charge” and, collectively, “Service Charges”), which Service Charges shall be agreed to by the
Parties from time to time and generally determined in a manner consistent with the historical methodology used by Sunoco for assessing fees with respect to the SunCoke Business. During the term of this Agreement, the amount of a Service Charge for
any Services (or category of Services, as applicable) may increase to the extent of: (i) any increases mutually agreed to by the Parties, (ii) any Service Charges applicable to any Additional Services or New Services, and (iii) any
increase in the rates or charges imposed by any third-party provider that is providing Services. Together with any monthly invoice for Service Charges, the Provider shall provide the Recipient with documentation to support the calculation of such
Service Charges. 
 (b) Recipient shall reimburse Provider for reasonable out-of-pocket costs and expenses incurred by Provider
or its Affiliates in connection with providing the Services 

  
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(including necessary travel-related expenses) to the extent that such costs and expenses are not reflected in the Service Charge for such Services; provided, however, that any such cost or
expense not consistent with historical practice between the Parties and exceeding $10,000 per month, for any Service (including business travel and related expenses) shall require advance approval of the Recipient. Any authorized travel-related
expenses incurred in performing the Services shall be incurred and charged to Recipient in accordance with Provider’s then applicable business travel policies. 
 (c) The Recipient shall pay the amount of each such invoice by wire transfer (or such other method of payment as may be agreed between the Parties) to the Provider within fifteen (15) days of the
receipt of each such invoice, including appropriate documentation as described herein, as instructed by the Provider. In the absence of a timely notice of billing dispute in accordance with the provisions of Article IX of this Agreement, if the
Recipient fails to pay such amount by the due date, the Recipient shall be obligated to pay to the Provider, in addition to the amount due, interest at an annual default interest rate of three percent (3%), or the maximum legal rate whichever is
lower (the “Interest Payment”), accruing from the date the payment was due through the date of actual payment. 

(d) Subject to the confidentiality provisions set forth in Section 11.03, each Party shall, and shall cause their respective
Affiliates to, provide, upon ten (10) days’ prior written notice from the other Party, any information within such Party’s or its Affiliates’ possession that the requesting Party reasonably requests in connection with any
Services being provided to such requesting Party by an unaffiliated third-party provider, including any applicable invoices, agreements documenting the arrangements between such third-party provider and the Provider and other supporting
documentation; provided, however, that each Party shall make no more than one such request during any fiscal quarter. 

Section 6.02. Taxes. (a) Without limiting any provisions of this Agreement, the Recipient shall bear any and all sales,
use, transaction and transfer taxes and other similar charges (and any related interest and penalties) imposed on, or payable with respect to, any fees or charges, including any Service Charges, payable by it pursuant to this Agreement; provided,
however, that any applicable gross receipts taxes shall be borne by the Provider unless the Provider is required by law to obtain, or allowed to separately invoice for and obtain, reimbursement of such taxes from the Recipient. 

(b) Notwithstanding anything to the contrary in this Section 6.02, or elsewhere in this Agreement, the Recipient shall be
entitled to withhold from any payments to the Provider any such taxes that Recipient is required by law to withhold and shall pay over such taxes to the applicable taxing authority. 

Section 6.03. No Right to Set-Off. The Service Charges due and payable hereunder shall be invoiced and paid in U.S. dollars,
except as may be expressly provided in any relevant Schedule hereto. The Recipient shall pay the full amount of Service Charges and shall not set-off, counterclaim or otherwise withhold any amount owed to the Provider under this Agreement on account
of any obligation owed by the Provider to the Recipient that has not been finally adjudicated, settled or otherwise agreed upon by the Parties in writing. 

  
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 ARTICLE VII 
 STANDARD FOR SERVICE 
 Section 7.01. Standard for Service.
Except where the Provider is restricted by an existing contract with a third party or by Law, the Provider agrees (i) to perform the Services with substantially the same nature, quality, standard of care and service levels at which the same or
similar services were performed by or on behalf of the Provider prior to the IPO Closing Date or, if not so previously provided, then substantially similar to that which are applicable to similar services provided to the Provider’s Affiliates
or other business components; (ii) upon receipt of written notice from the Recipient identifying any outage, interruption or other failure of any Service, to respond to such outage, interruption or other failure of any Services in a manner that
is substantially similar to the manner in which such Provider or its Affiliates responded to any outage, interruption or other failure of the same or similar services prior to the IPO Closing Date. The Parties acknowledge that an outage,
interruption or other failure of any Service shall not be deemed to be a breach of the provisions of this Section 7.01 so long as the applicable Provider complies with the foregoing clause (ii). As of, or following, the date of this
Agreement, if the Provider is or becomes aware of any restriction on the Provider by an existing contract with a third-party that would restrict the nature, quality, standard of care or service levels applicable to delivery of the Services to be
provided by the Provider to the Recipient, the Provider shall use commercially reasonable efforts to promptly notify the Recipient of any such restriction (which notice shall in any event precede any change to, or reduction in, the nature, quality,
standard of care or service levels applicable to delivery of the Services resulting from such restriction) and use commercially reasonable efforts in good faith to provide such Services in a manner as closely as possible to the standards described
in this Section 7.01, and the Parties shall negotiate in good faith an amendment to the applicable Schedule to reflect any such new arrangement. 
 Section 7.02. Disclaimer of Warranties. EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, THE PARTIES ACKNOWLEDGE AND AGREE THAT THE SERVICES ARE PROVIDED AS-IS, THAT THE RECIPIENTS ASSUME ALL
RISKS AND LIABILITY ARISING FROM OR RELATING TO ITS USE OF AND RELIANCE UPON THE SERVICES AND EACH PROVIDER MAKES NO REPRESENTATION OR WARRANTY WITH RESPECT THERETO. EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, PROVIDERS HEREBY EXPRESSLY
DISCLAIM ALL REPRESENTATIONS AND WARRANTIES REGARDING THE SERVICES, WHETHER EXPRESS OR IMPLIED, INCLUDING ANY REPRESENTATION OR WARRANTY IN REGARD TO QUALITY, PERFORMANCE, NONINFRINGEMENT, COMMERCIAL UTILITY, MERCHANTABILITY OR FITNESS OF THE
TRANSITION SERVICES FOR A PARTICULAR PURPOSE. 
 Section 7.03. Compliance with Laws and Regulations. Each Party
shall be responsible for its own compliance with any and all Laws applicable to its performance under this Agreement. No Party will knowingly take any action in violation of any such applicable Law that results in liability being imposed on the
other Party. 

  
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 ARTICLE VIII 
 LIMITED LIABILITY AND INDEMNIFICATION 
 Section 8.01. Consequential
and Other Damages. Notwithstanding anything to the contrary contained in the Separation Agreement or this Agreement, the Provider shall not be liable to the Recipient or any of its Affiliates or Representatives, whether in contract, tort
(including negligence and strict liability) or otherwise, at law or equity, for any special, indirect, incidental, punitive or consequential damages whatsoever (including lost profits or damages calculated on multiples of earnings approaches), which
in any way arise out of, relate to or are a consequence of, the performance or nonperformance by the Provider (including any Affiliates and Representatives of the Provider and any third-party providers, in each case, providing the applicable
Services) under this Agreement or the provision of, or failure to provide, any Services under this Agreement, including with respect to loss of profits, business interruptions or claims of customers. 

Section 8.02. Limitation of Liability. The Liabilities of each Provider and its Affiliates and Representatives, collectively,
under this Agreement for any act or failure to act in connection herewith (including the performance or breach of this Agreement), or from the sale, delivery, provision or use of any Services provided under or contemplated by this Agreement, whether
in contract, tort (including negligence and strict liability) or otherwise, shall not exceed the total aggregate Service Charges (excluding any third-party costs and expenses included in such Service Charges) actually paid to such Provider by the
Recipient pursuant to this Agreement. 
 Section 8.03. Obligation To Reperform; Liabilities. In the event of any
breach of this Agreement by any Provider with respect to the provision of any Services (with respect to which the Provider can reasonably be expected to re-perform in a commercially reasonable manner), the Provider shall (a) promptly correct in
all material respects such error, defect or breach or re-perform in all material respects such Services at the request of the Recipient and at the sole cost and expense of the Provider and (b) subject to the limitations set forth in Sections
8.01 and 8.02, reimburse the Recipient and its Affiliates and Representatives for Liabilities attributable to such breach by the Provider. The remedy set forth in this Section 8.03 shall be the sole and exclusive remedy of the
Recipient for any such breach of this Agreement. Any request for re-performance in accordance with this Section 8.03 by the Recipient must be in writing and specify in reasonable detail the particular error, defect or breach, and such
request must be made no more than one (1) month from the date such breach occurred. 
 Section 8.04. Release and
Recipient Indemnity. Subject to Section 8.01, each Recipient hereby releases the applicable Provider and its Affiliates and Representatives (each, a “Provider Indemnified Party”), and each Recipient hereby agrees to
indemnify, defend and hold harmless each such Provider Indemnified Party from and against any and all Liabilities arising from, relating to or in connection with: (a) the use of any Services by such Recipient or any of its Affiliates,
Representatives or other Persons using such Services; or (b) the sale, delivery, provision or use of any Services provided under or contemplated by this Agreement, in the case of each of clause (a) and (b), except to the extent that such
Liabilities arise out of, relate to or are a consequence of the applicable Provider Indemnified Party’s bad faith, gross negligence or willful misconduct. 

  
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 Section 8.05. Provider Indemnity. Subject to Section 8.01, each
Provider hereby agrees to indemnify, defend and hold harmless the applicable Recipient and its Affiliates and Representatives (each a “Recipient Indemnified Party”), from and against any and all Liabilities arising from, relating to
or in connection with: (a) the use of any Services by such Recipient or any of its Affiliates, Representatives or other Persons using such Services; or (b) the sale, delivery, provision or use of any Services provided under or contemplated
by this Agreement, in the case of each of clause (a) and (b), to the extent that such Liabilities arise out of, relate to or are a consequence of the applicable Provider’s bad faith, gross negligence or willful misconduct. 

Section 8.06. Indemnification Procedures. The provisions of Article V of the Separation Agreement shall govern claims for
indemnification under this Agreement. 
 Section 8.07. Liability for Payment Obligations. Nothing in this Article
VIII shall be deemed to eliminate or limit, in any respect, Sunoco’s or SunCoke’s express obligation in this Agreement to pay Termination Charges or Service Charges for Services rendered in accordance with this Agreement. 

Section 8.08. Exclusion of Other Remedies. The provisions of Sections 8.03, 8.04 and 8.05 of this
Agreement shall be the sole and exclusive remedies of the Provider Indemnified Parties and the Recipient Indemnified Parties, as applicable, for any claim, loss, damage, expense or liability, whether arising from statute, principle of common or
civil law, principles of strict liability, tort, contract or otherwise under this Agreement. 
 ARTICLE IX 

DISPUTE RESOLUTION 
 Section 9.01. Dispute Resolution. 
 (a) In the event of any dispute,
controversy or claim arising out of or relating to the transactions contemplated by this Agreement, or the validity, interpretation, breach or termination of any provision of this Agreement, or calculation or allocation of the costs of any Service,
including claims seeking redress or asserting rights under any Law (each, a “Dispute”), Sunoco and SunCoke agree that the Sunoco Services Manager and the SunCoke Services Manager (or such other persons as Sunoco and SunCoke may
designate) shall negotiate in good faith in an attempt to resolve such Dispute amicably. If such Dispute has not been resolved to the mutual satisfaction of Sunoco and SunCoke within fifteen (15) days after the initial written notice of the
Dispute (or such longer period as the Parties may agree), then such Dispute shall be resolved in accordance with the dispute resolution process referred to in Article VII of the Separation Agreement; provided, however, that such dispute
resolution process shall not modify or add to the remedies available to the Parties under this Agreement. 
 (b) In any Dispute
regarding the amount of a Service Charge, if such Dispute is finally resolved pursuant to the dispute resolution process set forth or referred to in Section 9.01(a) and it is determined that the Service Charge that the Provider has
invoiced the Recipient, and that the Recipient has paid to the Provider, is greater or less than the amount that the Service Charge should have been, then (a) if it is determined that the Recipient has overpaid the Service

  
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Charge, the Provider shall within five (5) business days after such determination reimburse the Recipient an amount of cash equal to such overpayment, plus the Interest Payment, accruing
from the date of payment by the Recipient to the time of reimbursement by the Provider; and (b) if it is determined that the Recipient has underpaid the Service Charge, the Recipient shall within five (5) business days after such
determination reimburse the Provider an amount of cash equal to such underpayment, plus the Interest Payment, accruing from the date such payment originally should have been made by the Recipient to the time of payment by the Recipient. 

ARTICLE X 

TERM AND TERMINATION 
 Section 10.01. Term and Termination. (a) This Agreement shall commence immediately upon the IPO Closing Date and shall terminate upon the earlier to occur of: (i) the last date on
which either Party is obligated to provide any Service to the other Party in accordance with the terms of this Agreement or (ii) the mutual written agreement of the Parties to terminate this Agreement in its entirety. 

(b) Without prejudice to a Recipient’s rights with respect to a Force Majeure, a Recipient may from time to time terminate
this Agreement with respect to the entirety of any individual Service but not a portion thereof: 
 (i) for any
reason or no reason, upon providing at least thirty (30) days’ prior written notice to the Provider; provided, however, that, if the effective date of such termination is earlier than the end of the minimum service period for such
Service, then the Recipient must pay any applicable Termination Charges pursuant to Section 10.02; or 
 (ii) if the Provider of such Service has failed to perform any of its material obligations under this Agreement with respect to such Service, and such failure shall continue to exist thirty (30) days
after receipt by the Provider of written notice of such failure from the Recipient. 
 A Provider may terminate this Agreement
with respect to one or more Services, in whole but not in part, at any time upon prior written notice to the Recipient if the Recipient has failed to perform any of its material obligations under this Agreement relating to such Services, including
making payment of Service Charges when due, and such failure shall continue uncured for a period of thirty (30) days after receipt by the Recipient of a written notice of such failure from the Provider. The relevant Schedule shall be updated to
reflect any terminated Service. In the event that any Service is terminated other than at the end of a month, the Service Charge associated with such Service shall be pro-rated appropriately. The Parties acknowledge that there may be
interdependencies among the Services being provided under this Agreement that are not identified on the applicable Schedules and agree that, if the Provider’s ability to provide a particular Service in accordance with this Agreement is
materially and adversely affected by the termination of another Service in accordance with Section 10.01(b)(i) prior to the expiration of the period of the maximum duration for such Service, then the Parties shall negotiate in good

  
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faith to amend the Schedule relating to such impacted continuing Service, which amendment shall be consistent with the terms of, and the pricing methodology used for, comparable Services.

 (c) A Recipient may from time to time request a reduction in part of the scope or amount of any Service that is identified on
the applicable Schedule as being subject to the provisions of this Section 10.01(c). If requested to do so by Recipient, the Provider agrees to discuss in good faith appropriate reductions to the relevant Service Charges in light of all
relevant factors including the costs and benefits to the Provider of any such reductions. If, after such discussions, the Recipient and the Provider do not agree to any requested reduction of the scope or amount of any Service and the relevant
Service Charges in connection therewith, then there shall be no change to the scope or amount of any Services or Service Charges under this Agreement. In the event that a Recipient and a Provider agreed to any reduction of Service and the relevant
Service Charges, the relevant Schedule shall be updated to reflect such reduced Service. In the event that any Service is reduced other than at the end of a month, the Service Charge associated with such Service for the month in which such Service
is reduced shall be pro-rated appropriately. 
 (d) In connection with the termination of any Service other than the Services
identified on the Schedules as not being subject to the provisions of this Section 10.01(d), if the Recipient or the Provider reasonably determines that it will require such Service to continue beyond the date on which such Service is
scheduled to terminate (either in accordance with any termination notice provided pursuant to Section 10.01(b)(i) or the termination date specified in the applicable Schedule), either Party may request the other Party to extend such
Service for a specified period beyond the scheduled termination of such Service (which period shall in no event be longer than ninety (90) days, a “Service Extension”) by written notice to the other Party no less than thirty
(30) days prior to the date of such scheduled termination, and the Parties shall use commercially reasonable efforts to comply with such Service Extension; provided, however, that (i) there shall be no more than one (1) Service
Extension with respect to each Service and (ii) the Provider shall not be obligated to provide such Service Extension if a third-party consent is required and cannot be obtained by the Provider. Within five (5) days following either
Party’s receipt of a written notice requesting a Service Extension, the Sunoco Services Manager and the SunCoke Services Manager shall in good faith (x) negotiate the terms of an amendment to the applicable Schedule, which amendment shall
be consistent with the terms of, and the pricing methodology used for, the applicable Service, and (y) determine the costs and expenses (which shall not include any Service Charges payable under this Agreement), if any, that would be incurred
by the Provider or the Recipient, as the case may be, in connection with the provision of such Service Extension, which costs and expenses shall be borne solely by the Party requesting the Service Extension. Each amended Schedule, as agreed to in
writing by the Parties, shall be deemed part of this Agreement as of the date of such agreement and any Services provided pursuant to such Service Extensions shall be deemed “Services” provided under this Agreement, in each case subject to
the terms and conditions of this Agreement. 
 Section 10.02. Effect of Termination. Upon termination of any Service
pursuant to this Agreement, the Provider of the terminated Service will have no further obligation to provide the terminated Service, and the relevant Recipient will have no obligation to pay any future Service Charges relating to any such Service;
provided, however, that the Recipient shall remain obligated to the relevant Provider for the (i) Service Charges owed and payable in respect of 

  
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Services provided prior to the effective date of termination and (ii) any applicable Termination Charges, which shall be payable only in the event that the Recipient terminates any Service
(x) prior to the expiration of the applicable minimum service period or (y) without providing the requisite early termination notice, in each case, as set forth in the Schedule relating to such Service. In connection with termination of
any Service, the provisions of this Agreement not relating solely to such terminated Service shall survive any such termination, and in connection with a termination of this Agreement, Article I, Article VIII (including liability in
respect of any indemnifiable Liabilities under this Agreement arising or occurring on or prior to the date of termination), Article IX, Article X, Article XI, all confidentiality obligations under this Agreement and liability
for all due and unpaid Service Charges and any applicable Termination Charges payable pursuant to the early termination of a Service prior to the minimum service period provided in the applicable Schedule, shall continue to survive indefinitely.

 Section 10.03. Force Majeure. (a) Neither Party (nor any Person acting on its behalf) shall have any
liability or responsibility for failure to fulfill any obligation (other than a payment obligation) under this Agreement so long as and to the extent to which the fulfillment of such obligation is prevented, frustrated, hindered or delayed as a
consequence of circumstances of Force Majeure; provided, however, that (i) such Party (or such Person) shall have exercised commercially reasonable efforts to minimize the effect of Force Majeure on its obligations; and
(ii) the nature, quality and standard of care that the Provider shall provide in delivering a Service after a Force Majeure shall be substantially the same as the nature, quality and standard of care that the Provider provides to its
Affiliates and its other business components with respect to such Service. In the event of an occurrence of a Force Majeure, the Party whose performance is affected thereby shall give notice of suspension as soon as reasonably practicable to
the other stating the date and extent of such suspension and the cause thereof, and such Party shall resume the performance of such obligations as soon as reasonably practicable after the removal of such cause. 

(b) During the period of a Force Majeure, the Recipient shall be entitled to seek an alternative service provider with respect to
such Service(s) and shall be entitled to permanently terminate such Service(s) (and shall be relieved of the obligation to pay Service Charges for such Services(s) throughout the duration of such Force Majeure) if a Force Majeure shall
continue to exist for more than fifteen (15) consecutive days, it being understood that Recipient shall not be required to provide any advance notice of such termination to Provider or pay any Termination Charges in connection therewith.

 ARTICLE XI 
 GENERAL PROVISIONS 
 Section 11.01. No Agency. Nothing in this
Agreement shall be deemed in any way or for any purpose to constitute any party an agent of another unaffiliated party in the conduct of such other party’s business. A Provider of any Service under this Agreement shall act as an independent
contractor and not as the agent of the Recipient in performing such Service, maintaining control over its employees, its subcontractors and their employees and complying with all withholding of income at source requirements, whether federal, state,
local or foreign. 

  
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 Section 11.02. Subcontractors. A Provider may hire or engage one or more
subcontractors to perform any or all of its obligations under this Agreement; provided, however, that (i) such Provider shall use the same degree of care in selecting any such subcontractor as it would if such contractor was being
retained to provide similar services to the Provider and (ii) such Provider shall in all cases remain primarily responsible for all of its obligations under this Agreement with respect to the scope of the Services, the standard for services as
set forth in Article VII and the content of the Services provided to the Recipient. 
 Section 11.03. Treatment
of Confidential Information. 
 (a) The Parties shall not, and shall cause all other persons providing Services or having
access to information of the other Party that is known to such Party as confidential or proprietary (“Confidential Information”) not to, disclose to any other person or use, except for purposes of this Agreement, any Confidential
Information of the other Party; provided, however, that each Party may disclose Confidential Information of the other Party, to the extent permitted by applicable Law: (i) to its Representatives on a need-to-know basis in connection with
the performance of such Party’s obligations under this Agreement; (ii) in any report, statement, testimony or other submission required to be made to any Governmental Authority having jurisdiction over the disclosing Party; or
(iii) in order to comply with applicable Law, or in response to any summons, subpoena or other legal process or formal or informal investigative demand issued to the disclosing Party in the course of any litigation, investigation or
administrative proceeding. In the event that a Party becomes legally compelled (based on advice of counsel) by deposition, interrogatory, request for documents subpoena, civil investigative demand or similar judicial or administrative process to
disclose any Confidential Information of the other Party, such disclosing Party shall provide the other Party with prompt prior written notice of such requirement, and, to the extent reasonably practicable, cooperate with the other Party (at such
other Party’s expense) to obtain a protective order or similar remedy to cause such Confidential Information not to be disclosed, including interposing all available objections thereto, such as objections based on settlement privilege. In the
event that such protective order or other similar remedy is not obtained, the disclosing Party shall furnish only that portion of the Confidential Information that has been legally compelled, and shall exercise its commercially reasonable efforts
(at such other Party’s expense) to obtain assurance that confidential treatment will be accorded such Confidential Information. 
 (b) Each Party shall, and shall cause its Representatives to protect the Confidential Information of the other Party by using the same degree of care to prevent the unauthorized disclosure of such as the
Party uses to protect its own confidential information of a like nature. 
 (c) Each Party shall cause its Representatives to
agree to be bound by the same restrictions on use and disclosure of Confidential Information as are binding upon such Party in advance of the disclosure of any such Confidential Information to them. 

(d) Each Party shall comply with all applicable state, federal and foreign privacy and data protection Laws that are or that may in the
future be applicable to the provision of Services under this Agreement. 

  
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 Section 11.04. Further Assurances. Each Party covenants and agrees that, without
any additional consideration, it shall execute and deliver any further legal instruments and perform any acts that are or may become necessary to effectuate this Agreement. 
 Section 11.05. Notices. Except with respect to routine communications by the Sunoco Services Manager and SunCoke Services Manager under Section 2.05, all notices, requests, claims,
demands and other communications under this Agreement shall be in writing and shall be given or made (and shall be deemed to have been duly given or made upon receipt) by delivery in person, by overnight courier service, by facsimile or electronic
transmission with receipt confirmed (followed by delivery of an original via overnight courier service) or by registered or certified mail (postage prepaid, return receipt requested) to the respective Parties at the following addresses (or at such
other address for a Party as shall be specified in a notice given in accordance with this Section 11.05): 
  

	 	(i)	if to Sunoco: 

 Sunoco, Inc.

 1735 Market Street, Suite LL 
 Philadelphia, PA 19103 
 Attn: Chief Financial Officer 

with a copy to: 

Sunoco, Inc. 

1735 Market Street, Suite LL 
 Philadelphia, PA 19103 
 Attn: General Counsel 

 

	 	(ii)	if to SunCoke: 

 SunCoke Energy,
Inc. 
 1011 Warrenville Road 
 6th Floor 
 Lisle, IL 60532 

Attn: Chief Financial Officer 
 with a copy to: 
 SunCoke Energy, Inc. 

1011 Warrenville Road 
 6th Floor 
 Lisle, IL 60532 

Attn: General Counsel 
 Section 11.06. Severability. If any term or other provision of this Agreement is invalid, illegal or incapable of being enforced under any Law or as a matter of public policy, all other
conditions and provisions of this Agreement shall nevertheless remain in full force and effect so long as the economic or legal substance of the transactions contemplated by this Agreement is 

  
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not affected in any manner materially adverse to any Party. Upon such determination that any term or other provision is invalid, illegal or incapable of being enforced, the Parties shall
negotiate in good faith to modify this Agreement so as to effect the original intent of the Parties as closely as possible in a mutually acceptable manner in order that the transactions contemplated by this Agreement be consummated as originally
contemplated to the greatest extent possible. 
 Section 11.07. Entire Agreement. Except as otherwise expressly
provided in this Agreement, this Agreement, the Separation Agreement and the other Ancillary Agreements constitute the entire agreement of the Parties with respect to the subject matter of this Agreement and supersede all prior agreements and
undertakings, both written and oral, between or on behalf of the Parties with respect to the subject matter of this Agreement. 

Section 11.08. No Third-Party Beneficiaries. Except as provided in Article VIII with respect to Provider Indemnified
Parties and Recipient Indemnified Parties, this Agreement is for the sole benefit of the Parties and their permitted successors and assigns and nothing in this Agreement, express or implied, is intended to or shall confer upon any other Person,
including any union or any employee or former employee of Sunoco or SunCoke, any legal or equitable right, benefit or remedy of any nature whatsoever, including any rights of employment for any specified period, under or by reason of this Agreement.

 Section 11.09. Governing Law. This Agreement (and any claims or disputes arising out of or related to this
Agreement or to the transactions contemplated by this Agreement or to the inducement of any Party to enter into this Agreement or the transactions contemplated by this Agreement, whether for breach of contract, tortious conduct or otherwise and
whether predicated on common law, statute or otherwise) shall in all respects be governed by, and construed in accordance with, the Laws of the State of New York, including all matters of construction, validity and performance, in each case without
reference to any conflict of Law rules that might lead to the application of the Laws of any other jurisdiction. 

Section 11.10. Amendment. No provision of this Agreement, including any Schedules to this Agreement, may be amended,
supplemented or modified except by a written instrument making specific reference to this Agreement or any such Schedules to this Agreement, as applicable, signed by all the Parties. 

Section 11.11. Rules of Construction. Interpretation of this Agreement shall be governed by the following rules of
construction: (a) words in the singular shall be held to include the plural and vice versa, and words of one gender shall be held to include the other gender as the context requires; (b) references to the terms Article, Section, paragraph
and Schedule are references to the Articles, Sections, paragraphs and Schedules of this Agreement unless otherwise specified; (c) references to “$” shall mean U.S. dollars; (d) the word “including” and words of similar
import when used in this Agreement shall mean “including without limitation,” unless otherwise specified; (e) the word “or” shall not be exclusive; (f) references to “written” or “in writing” include
in electronic form; (g) provisions shall apply, when appropriate, to successive events and transactions; (h) the headings contained in this Agreement are for reference purposes only and shall not affect in any way the meaning or
interpretation of this Agreement; (i) Sunoco and SunCoke have each participated in the 

  
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25 

 
negotiation and drafting of this Agreement and if an ambiguity or question of interpretation should arise, this Agreement shall be construed as if drafted jointly by the Parties and no
presumption or burden of proof shall arise favoring or burdening either Party by virtue of the authorship of any of the provisions in this Agreement or any interim drafts of this Agreement; (j) a reference to any Person includes such
Person’s successors and permitted assigns; (k) any reference to “days” means calendar days unless business days are expressly specified; and (l) when calculating the period of time before which, within which or following
which any act is to be done or step taken pursuant to this Agreement, the date that is the reference date in calculating such period shall be excluded, if the last day of such period is not a business day, the period shall end on the next succeeding
business day. 
 Section 11.12. Counterparts. This Agreement may be executed in one or more counterparts, and by
each Party in separate counterparts, each of which when executed shall be deemed to be an original but all of which taken together shall constitute one and the same agreement. Delivery of an executed counterpart of a signature page to this Agreement
by facsimile or portable document format (PDF) shall be as effective as delivery of a manually executed counterpart of this Agreement. 
 Section 11.13. Assignability. This Agreement shall not be assigned by operation of Law or otherwise without the prior written consent of Sunoco and SunCoke, except that each Party may:

 (a) assign all of its rights and obligations under this Agreement to any of its Subsidiaries; provided,
however, that no such assignment shall release Sunoco or SunCoke, as the case may be, from any liability or obligation under this Agreement; 
 (b) in connection with the divestiture of any Subsidiary or business of such Party that is a Recipient to an acquiror that is not a competitor of the Provider, assign to the acquiror of such Subsidiary or
business its rights and obligations as a Recipient with respect to the Services provided to such divested Subsidiary or business under this Agreement; provided, however, that (i) no such assignment shall release Sunoco or SunCoke, as the
case may be, from any liability or obligation under this Agreement, (ii) any and all costs and expenses incurred by either Party in connection with such assignment (including in connection with clause (iii) of this proviso) shall be borne
solely by the assigning Party, and (iii) the Parties shall in good faith negotiate any amendments to this Agreement, including the Annexes and Schedules to this Agreement, that may be necessary or appropriate in order to assign such Services;
and 
 (c) in connection with the divestiture of any Subsidiary or business of such Party that is a Recipient to
an acquiror that is a competitor of the Provider, assign to the acquiror of such Subsidiary or business its rights and obligations as a Recipient with respect to the Services provided to such divested Subsidiary or business under this Agreement;
provided, however, that (i) no such assignment shall release Sunoco or SunCoke, as the case may be, from any liability or obligation under this Agreement, (ii) any and all costs and expenses incurred by either Party in connection
with such assignment (including in connection with clause (iii) of this proviso) shall be borne solely by the assigning Party, (iii) the Parties shall in good faith negotiate any amendments to

  
 Page 21 of
25 

 
this Agreement, including the Annexes and Schedules to this Agreement, that may be necessary or appropriate in order to ensure that such assignment will not (x) materially and adversely
affect the businesses and operations of each of the Parties and their respective Affiliates or (y) create a competitive disadvantage for the Provider with respect to an acquiror that is a competitor, and (iv) no Party shall be obligated to
provide any such assigned Services to an acquiror that is a competitor if the provision of such assigned Services to such acquiror would disrupt the operation of such Party’s businesses or create a competitive disadvantage for such Party with
respect to such acquiror; 
 Section 11.14. Waiver of Jury Trial. EACH PARTY TO THIS AGREEMENT WAIVES TO THE FULLEST
EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT TO ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS AGREEMENT. EACH PARTY (I) CERTIFIES THAT NO REPRESENTATIVE, AGENT
OR ATTORNEY OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF LITIGATION, SEEK TO ENFORCE THE FOREGOING WAIVER; AND (II) ACKNOWLEDGES THAT IT AND THE OTHER PARTY TO THIS AGREEMENT HAVE BEEN
INDUCED TO ENTER INTO THIS AGREEMENT AND THE OTHER TRANSACTION AGREEMENTS BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 11.14. 
 Section 11.15. Non-Recourse. No past, present or future director, officer, employee, incorporator, member, partner, stockholder, Affiliate, agent, attorney or representative of either Sunoco
or SunCoke or their Affiliates shall have any liability for any obligations or liabilities of Sunoco or SunCoke, respectively, under this Agreement or for any claims based on, in respect of, or by reason of, the transactions contemplated by this
Agreement. 
 [The remainder of this page is intentionally left blank.] 

  
 Page 22 of
25 

 IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed on the date first
written above by their respective duly authorized officers. 
  

					
	SUNOCO, INC.
		
	By:	 	  

		 	Name:	 	
		 	Title:	 	
	
	SUNCOKE ENERGY, INC.
		
	By:	 	  

		 	Name:	 	
		 	Title:	 	

  
 Page 25 of
25 

 Schedule A 
 Sunoco Services 
 Unless otherwise specified below, for a period commencing
on the IPO Closing Date, and ending on the Distribution Date, Sunoco, Inc. (“Sunoco”) will provide the following services to SunCoke Energy, Inc. (“SunCoke”), upon the request of SunCoke, at the monthly Service
Charge described in Article VI of this Agreement, with such increases or reductions thereto, or such additional fees and expenses, as may be agreed upon by the parties. 

 

	 	1.	Information Technology Services: 

  

	 	•	 	 Network Access: Sunoco will maintain current user accounts and intranet and network access privileges through its active directory servers. The
Service Charge paid by SunCoke to Sunoco will reflect the monthly cost to Sunoco of maintaining and managing the SunCoke Network links. Sunoco will facilitate timely separation of active directory, electronic mail and intranet and network access
privileges. Sunoco will provide SunCoke with use of, and access to, active directory, electronic mail and intranet until July 1, 2011. The Parties anticipate that the network links to SunCoke’s various subsidiary cokemaking operations will
be disconnected and fully disabled on or before August 1, 2011; provided, however, that such disconnection may be delayed in response to unforeseen operational or logistical issues. 

 

	 	•	 	 Financial Reporting: Sunoco will maintain relevant access points and connectivity to permit SunCoke to access applicable financial reporting
programs, including but not limited to: FAMIS, Maximo and eMOC. The network link from the SunCoke Datacenter to Wipro Tempe Datacenter will be operational along with a firewall, until FAMIS, Maximo and eMOC are no longer required. SunCoke will pay
Sunoco a one time setup fee for the firewall, and a monthly fee for ongoing management of the firewall. 

  

	 	•	 	 Certain Historical Financial Data: Sunoco also will provide continuing access, for a period ending on the date that is the five (5) year
anniversary of the Distribution Date, to historical financial information relating to SunCoke and its subsidiaries contained in Sunoco’s financial reporting programs. Sunoco will provide reasonable assistance, during normal business hours, with
any data export needed with regard to historical financial information of SunCoke. 

  

	 	•	 	 Other IT infrastructure: During the period in which SunCoke remains a “controlled company” of Sunoco (as such term is defined by
regulation of the applicable exchange on which SunCoke’s common stock is listed for trading), Sunoco will provide access to the following functionalities: IT Systems support for Sunoco HELPDESK and Pi operations application.

  

	 	2.	Treasury Services: 

  

	 	•	 	 Advice and consultation: Sunoco will provide advice and assistance, from time to time, on the following matters:

  

	 	•	 	 Cash management: Administrative and processing matters, e.g., transfer of funds by wire to and from existing bank accounts at SunCoke and
its subsidiaries. 

  

					
		  	1	  	Schedules & Exhibits

	 	•	 	 Debt administration: Establishment of debt repayment schedules; satisfaction of debt compliance obligations, according to applicable covenant
requirements; structuring and arranging of financial transactions (e.g., bank credit facilities, project financing, etc.); and analysis and management of credit risk (including counter-party credit risk). 

 

	 	•	 	 Shareholder administration: Communication with transfer agent and registrar for SunCoke common stock, regarding movement of shares.

  

	 	3.	Risk Management and Insurance Services: 

 

	 	•	 	 Advice and consultation. Sunoco will provide consultation and advice, as requested by SunCoke, on risk management and insurance services.

  

	 	4.	Legal Services: Sunoco will provide such advice and consultation, as needed to enable SunCoke to assume full management of the
following matters: 

  

	 	•	 	 Public company compliance. Development of procedures to comply with periodic public reporting requirements of the U.S. securities laws; exchange
listing and trading rules; internal business conduct compliance policies; general corporate governance and corporate secretarial matters. 

  

	 	•	 	 HR Legal. EEO compliance, and labor and employment compliance issues that pre-date the initial public offering of SunCoke common stock.

  

	 	•	 	 Other matters. SunCoke litigation matters (except for environmental litigation) outstanding on the closing date for the initial public offering
of SunCoke common stock. 

  

	 	5.	Tax Services: 

  

	 	•	 	 Preparation of tax returns. Sunoco will assist SunCoke Energy with the preparation and filing of required tax returns by providing the requisite
access to such historical financial, operational and other data as may be desirable or necessary in connection with the preparation of such tax returns; provided, however, that all tax services and agreements related to tax filings are to be
governed by that certain Tax Sharing Agreement by and between Sunoco, Inc. and SunCoke Energy, Inc., dated as of [—]. 

 

	 	6.	Internal Audit Services: 

  

	 	•	 	 Audit supervision and assistance: Sunoco will: 

 

	 	•	 	 Planned internal audits. Perform internal audits of identified SunCoke activity, in accordance with the annual audit plan provided to the Chief
Financial Officer of SunCoke and approved by the Audit Committee of Sunoco’s Board of Directors. 

  

	 	•	 	 Consultation. Be available for consultation to assist and review SunCoke’s development of its controls over financial disclosure and
reporting, and other internal controls. 

  

					
		  	2	  	Schedules & Exhibits

	 	7.	Other Matters: 

  

	 	•	 	 Sunoco, as requested by SunCoke, will provide advice and assistance, in a manner consistent with past practice, on the following matters (the actual
scope of such advice and assistance to be mutually agreed upon by the parties prior to the provision of any such services): 

  

	 	•	 	 Public relations, media and communications advice 

 

	 	•	 	 Government affairs (e.g., tax credit legislation) consultation. 

 

	 	•	 	 Health, environment & safety audit services. 

 

	 	•	 	 Certain travel-related services, including aviation services. SunCoke Energy will be charged an amount relating to, e.g., lease of corporate
aircraft and costs relating to flight crew and maintenance. 

  

	 	•	 	 Services of Sunoco medical staff.Sunoco’s membership in the PJM Interconnection LLC regional electric transmission organization.

  

					
		  	3	  	Schedules & Exhibits

 Schedule B 
 SunCoke Services 
 [None] 

  

					
		  	4	  	Schedules & Exhibits

 Exhibit I 
 Services Managers 
  

	 	1.	Initial SunCoke Services Manager: 

 Martin R. Titus 
 Vice President, Global Sourcing and Information Technology

 SunCoke Energy, Inc. 
  

	 	2.	Initial Sunoco Services Manager: 

 M. Charmian Uy 
 Vice President and Treasurer 

Sunoco, Inc. 

  

					
		  	5	  	Schedules & ExhibitsForm of Tax Sharing Agreement

 Exhibit 10.3 
 TAX SHARING AGREEMENT 
 DATED AS OF
[                    ] 

BY AND AMONG 
 SUNOCO, INC. 
 AND 

SUNCOKE ENERGY, INC. 
 (for itself and on behalf of each member of the SpinCo Group) 

 TABLE OF CONTENTS 
  

							
	 	 	 	  	Page	 
		
	 Section 1.         Definition of Terms
	  	 	2	  
		
	 Section 2.         Allocation of Tax Liabilities
	  	 	11	  
			
	 Section 2.01
	 	Distributing Liability	  	 	11	  
			
	 Section 2.02
	 	Allocation of United States Federal Income Tax and Federal Other Tax	  	 	11	  
			
	 Section 2.03
	 	Allocation of State Income and State Other Taxes	  	 	13	  
			
	 Section 2.04
	 	Allocation of Foreign Taxes	  	 	14	  
			
	 Section 2.05
	 	Certain Transaction and Other Taxes	  	 	15	  
			
	 Section 2.06
	 	SpinCo Group Attributes	  	 	16	  
		
	 Section 3.         Proration of Taxes
	  	 	16	  
		
	 Section 4.         Preparation and Filing of Tax
Returns
	  	 	16	  
			
	 Section 4.01
	 	General	  	 	17	  
			
	 Section 4.02
	 	Distributing’s Responsibility	  	 	17	  
			
	 Section 4.03
	 	SpinCo’s Responsibility	  	 	17	  
			
	 Section 4.04
	 	Tax Accounting Practices	  	 	18	  
			
	 Section 4.05
	 	Consolidated or Combined Tax Returns	  	 	19	  
			
	 Section 4.06
	 	Right to Review Tax Returns	  	 	19	  
			
	 Section 4.07
	 	SpinCo Carrybacks, Carryforwards and Claims for Refund	  	 	19	  
			
	 Section 4.08
	 	Apportionment of Earnings and Profits and Tax Attributes	  	 	19	  
		
	 Section 5.         Tax Payments
	  	 	20	  
			
	 Section 5.01
	 	Payment of Taxes	  	 	20	  
			
	 Section 5.02
	 	Payment of Separate Company Taxes	  	 	21	  
			
	 Section 5.03
	 	Indemnification Payments	  	 	21	  

  
 i 

							
	 Section 6.         Tax Benefits
	  	 	21	  
			
	 Section 6.01
	 	Tax Benefits	  	 	21	  
			
	 Section 6.02
	 	Distributing and SpinCo Income Tax Deductions in Respect of Certain Equity Awards and Incentive Compensation	  	 	22	  
		
	 Section 7.         Tax-Free Status
	  	 	23	  
			
	 Section 7.01
	 	Tax Opinions/Rulings and Representation Letters	  	 	23	  
			
	 Section 7.02
	 	Restrictions on SpinCo	  	 	23	  
			
	 Section 7.03
	 	Restrictions on Distributing	  	 	25	  
			
	 Section 7.04
	 	Procedures Regarding Opinions and Rulings	  	 	25	  
			
	 Section 7.05
	 	Liability for Tax-Related Losses	  	 	27	  
		
	 Section 8.         Assistance and Cooperation
	  	 	27	  
			
	 Section 8.01
	 	Assistance and Cooperation	  	 	27	  
			
	 Section 8.02
	 	Income Tax Return Information	  	 	28	  
		
	 Section 9.         Tax Records
	  	 	29	  
			
	 Section 9.01
	 	Retention of Tax Records	  	 	29	  
			
	 Section 9.02
	 	Access to Tax Records	  	 	29	  
		
	 Section 10.       Tax Contests
	  	 	29	  
			
	 Section 10.01
	 	Notice	  	 	30	  
			
	 Section 10.02
	 	Control of Tax Contests	  	 	30	  
		
	 Section 11.       Effective Date; Termination of Prior Intercompany Tax
Allocation Agreements
	  	 	31	  
		
	 Section 12.       Survival of Obligations
	  	 	32	  
		
	 Section 13.       Treatment of Payments; Tax Gross Up
	  	 	32	  
			
	 Section 13.01
	 	Treatment of Tax Indemnity and Tax Benefit Payments	  	 	32	  
			
	 Section 13.02
	 	Tax Gross Up	  	 	32	  

  
 ii 

							
	 Section 13.03
	 	Interest Under This Agreement	  	 	32	  
		
	 Section 14.         Disagreements
	  	 	32	  
		
	 Section 15.         Late Payments
	  	 	33	  
		
	 Section 16.         Expenses
	  	 	33	  
		
	 Section 17.         General Provisions
	  	 	33	  
			
	 Section 17.01
	 	Addresses and Notices	  	 	33	  
			
	 Section 17.02
	 	Binding Effect	  	 	34	  
			
	 Section 17.03
	 	Waiver	  	 	34	  
			
	 Section 17.04
	 	Severability	  	 	34	  
			
	 Section 17.05
	 	Authority	  	 	34	  
			
	 Section 17.06
	 	Further Action	  	 	34	  
			
	 Section 17.07
	 	Integration	  	 	35	  
			
	 Section 17.08
	 	Construction	  	 	35	  
			
	 Section 17.09
	 	No Double Recovery	  	 	35	  
			
	 Section 17.10
	 	Counterparts	  	 	35	  
			
	 Section 17.11
	 	Governing Law	  	 	35	  
			
	 Section 17.12
	 	Jurisdiction	  	 	35	  
			
	 Section 17.13
	 	Amendment	  	 	36	  
			
	 Section 17.14
	 	SpinCo Subsidiaries	  	 	36	  
			
	 Section 17.15
	 	Successors	  	 	36	  
			
	 Section 17.16
	 	Injunctions	  	 	36	  

  
 iii

 TAX SHARING AGREEMENT 

This TAX SHARING AGREEMENT (this “Agreement”) is entered into as of
[            ], by and among Sunoco, Inc., a Pennsylvania corporation (“Distributing”), and SunCoke Energy, Inc., a Delaware corporation and a wholly owned
subsidiary of Distributing (“SpinCo”), for itself and on behalf of each member of the SpinCo Group (as defined below). 
 RECITALS 
 WHEREAS, the Board of Directors of Distributing has determined
that it would be appropriate and desirable to completely separate the SunCoke Business from Distributing; 
 WHEREAS, as of the
date hereof, Distributing is the common parent of an affiliated group of corporations, including SpinCo, which has elected to file consolidated Federal income tax returns; 
 WHEREAS, pursuant to the Master Separation and Distribution Agreement (as defined below), Distributing and SpinCo have agreed to separate the SunCoke Business from Distributing generally by means of the
Distribution; 
 WHEREAS, prior to the Distribution, Distributing intends to cause (i) Sunoco R&M
(“R&M”), a whollyowned subsidiary of Distributing, to contribute R&M’s limited partnership interest in Jewell Coke Company L.P. to Jewell Resources Corporation (“Jewell”) in exchange for
shares of common stock of Jewell, (ii) R&M to distribute its shares of Jewell common stock to Distributing, and (iii) Distributing to contribute the shares of Jewell to SpinCo; 

WHEREAS, prior to the Distribution, Distributing intends to enter into an exchange agreement with a financial institution pursuant to
which Distributing will exchange an interest in SpinCo stock for Distributing debt (the “Debt-Equity Exchange”); 
 WHEREAS, concurrently with the entering into of such exchange agreement, the financial institution will enter into an underwriting agreement with Distributing and SpinCo to conduct a secondary public
offering of the SpinCo stock to be received by the financial institution in the debt exchange (the “Offering,” and the date on which such Offering occurs, the “Offering Date”); 

WHEREAS, as a result of the Distribution, SpinCo and its subsidiaries will cease to be members of the affiliated group (as that term is
defined in Section 1504 of the Code) of which Distributing is the common parent (the “Deconsolidation”); and 
 WHEREAS, the parties desire to provide for and agree upon the allocation between the parties of liabilities for Taxes arising prior to, as a result of, and subsequent to the Distribution, and to provide
for and agree upon other matters relating to Taxes; 
 NOW THEREFORE, in consideration of the mutual agreements contained
herein, the parties hereby agree as follows: 

 Section 1. Definition of Terms. For purposes of this Agreement (including the
recitals hereof), the following terms have the following meanings, and capitalized terms used but not otherwise defined herein shall have the meaning ascribed to them in the Master Separation and Distribution Agreement: 

“Accounting Cutoff Date” means, with respect to SpinCo, any date as of the end of which there is a closing of the
financial accounting records for such entity. 
 “Active Trade or Business” means the active conduct (as
defined in Section 355(b)(2) of the Code and the regulations thereunder) by SpinCo and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the SunCoke Business as conducted immediately prior to the
Distribution. 
 “Adjustment Request” means any formal or informal claim or request filed with any Tax
Authority, or with any administrative agency or court, for the adjustment, refund, or credit of Taxes, including (a) any amended Tax return claiming adjustment to the Taxes as reported on a Tax Return or, if applicable, as previously adjusted,
(b) any claim for equitable recoupment or other offset, and (c) any claim for refund or credit of Taxes previously paid. 
 “Affiliate” means any entity that is directly or indirectly “controlled” by either the person in question or an Affiliate of such person.
“Control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether through ownership of voting securities, by contract or otherwise. The
term Affiliate shall refer to Affiliates of a person as determined immediately after the Distribution. 

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

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

“Business Day” means a day (other than Saturday or Sunday) on which banks are generally open in the State of New
York, USA for ordinary business. 
 “Code” means the U.S. Internal Revenue Code of 1986, as amended.

 “Company” means Distributing or SpinCo. 

“Company Indemnifying Party” shall have the meaning set forth in Section 5.03(b) of this Agreement.

 “Contribution” means the contribution of assets and stock, by Distributing itself directly to SpinCo
itself pursuant to Section 2.1(a) of the Master Separation and Distribution Agreement. 
 “Contribution
1” shall have the meaning ascribed to it in the Ruling Request that culminated in the Ruling received by Distributing on or before the date hereof. 
 “Controlling Party” shall have the meaning set forth in Section 10.02(c) of this Agreement. 

  
 2 

 “Debt-Equity Exchange” shall have the meaning provided
in the Recitals. 
 “Deconsolidation” shall have the meaning provided in the Recitals. 

“Deconsolidation Date” means the last date on which SpinCo qualifies as a member of the affiliated group (as
defined in Section 1504 of the Code) of which Distributing is the common parent. 
 “DGCL” means
the Delaware General Corporation Law. 
 “Distributing” shall have the meaning provided in the first
sentence of this Agreement. 
 “Distributing Affiliated Group” shall have the meaning provided in the
definition of “Distributing Federal Consolidated Income Tax Return.” 
 “Distributing Federal Consolidated
Income Tax Return” means any United States federal Income Tax Return for the affiliated group (as that term is defined in Section 1504 of the Code and the regulations thereunder) of which Distributing is the common parent (the
“Distributing Affiliated Group”). 
 “Distributing Full Taxpayer” means the
assumption that the Distributing Affiliated Group (a) is subject to the highest marginal regular statutory income Tax rate, (b) has sufficient taxable income to permit the realization or receipt of the relevant Tax Benefit at the earliest
possible time, and (c) is not subject to the alternative minimum tax. 
 “Distributing Group” means
Distributing and its Affiliates, excluding any entity that is a member of the SpinCo Group. 
 “Distributing Group
Transaction Returns” shall have the meaning set forth in Section 4.04(b) of this Agreement. 

“Distributing Separate Return” means any Separate Return of Distributing or any member of the Distributing Group.

 “Distributing State Combined Income Tax Return” means a consolidated, combined or unitary State
Income Tax Return that actually includes, by election or otherwise, one or more members of the Distributing Group together with one or more members of the SpinCo Group. 
 “Distribution” has the meaning set forth in the Master Separation and Distribution Agreement. 
 “Distribution Date” has the meaning set forth in the Master Separation and Distribution Agreement. 
 “Federal Income Tax” means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

  
 3 

 “Federal Other Tax” means any Tax imposed by the federal government
of the United States of America other than any Federal Income Taxes, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 
 “Fifty-Percent or Greater Interest” shall have the meaning ascribed to such term for purposes of Sections 355(d) and (e) of the Code. 

“Filing Date” shall have the meaning set forth in Section 7.05(b) of this Agreement. 

“Final Determination” means the final resolution of liability for Tax, which resolution may be for a specific
issue or adjustment or for a taxable period, (a) by IRS Form 870 or 870-AD (or any successor forms thereto), on the date of acceptance by or on behalf of the taxpayer, or by a comparable form under the laws of a State, local, or foreign taxing
jurisdiction, except that a Form 870 or 870-AD or comparable form shall not constitute a Final Determination to the extent that it reserves (whether by its terms or by operation of law) the right of the taxpayer to file a claim for refund or the
right of the Tax Authority to assert a further deficiency in respect of such issue or adjustment or for such taxable period (as the case may be); (b) by a decision, judgment, decree, or other order by a court of competent jurisdiction, which
has become final and unappealable; (c) by a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the laws of a State, local, or foreign taxing jurisdiction; (d) by any
allowance of a refund or credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund may be recovered (including by way of offset) by the jurisdiction imposing such Tax; (e) by a final
settlement resulting from a treaty-based competent authority determination; or (f) by any other final disposition, including by reason of the expiration of the applicable statute of limitations or by mutual agreement of the parties. 

“Foreign Income Tax” means any Tax imposed by any foreign country or any possession of the United States, or by
any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the
foregoing. 
 “Foreign Other Tax” means any Tax imposed by any foreign country or any possession of the
United States, or by any political subdivision of any foreign country or United States possession, other than any Foreign Income Taxes, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing. 

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

“Gateway” shall have the meaning set forth in Section 8.01(c). 

“Group” means the Distributing Group or the SpinCo Group, or both, as the context requires. 

“Guaranty and Keep Well Agreement” means the Guaranty, Keep Well, and Indemnification Agreement by and among
Sunoco, Inc., SunCoke Energy, Inc. and the other parties signatories thereto and dated as of [—], 2011. 

  
 4 

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

 “Indiana Harbor” shall have the meaning set forth in Section 2.05(a)(iv) of this Agreement.

 “Internal Distribution” shall have the meaning ascribed to it in the Ruling Request that culminated
in the Ruling received by Distributing on or before the date hereof. For the avoidance of doubt, R&M is the distributing corporation in the Internal Distribution, and Jewell is the controlled corporation in the Internal Distribution. 

“Internal Restructuring” shall have the meaning set forth in Section 7.02(f) of this Agreement. 

“IRS” means the United States Internal Revenue Service. 

“Jewell” shall have the meaning set forth in the Recitals. 

“Jewell Active Trade or Business” means the active conduct (as defined in Section 355(b)(2) of the Code and
the regulations thereunder) by Jewell and its “separate affiliated group” (as defined in Section 355(b)(3)(B) of the Code) of the Virginia Coal/Coke Business as conducted immediately prior to the Internal Distribution. 

“Joint Return” shall mean any Return of a member of the Distributing Group or the SpinCo Group that is not a
Separate Return. 
 “Master Separation and Distribution Agreement” means the Master Separation and
Distribution Agreement, as amended from time to time, by and among Distributing and SpinCo dated [    ]. 

“Non-Controlling Party” shall have the meaning set forth in Section 10.02(c) of this Agreement. 

“Notified Action” shall have the meaning set forth in Section 7.04(a) of this Agreement. 

“Offering” shall have the meaning set forth in the Recitals. 

“Offering Date” shall have the meaning set forth in the Recitals. 

“Other Tax” means any Federal Other Tax, State Other Tax, or Foreign Other Tax. 

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

“Payment Date” means (i) with respect to any Distributing Federal Consolidated Income Tax Return, the due
date for any required installment of estimated taxes determined under 

  
 5 

 
Section 6655 of the Code, the due date (determined without regard to extensions) for filing the return determined under Section 6072 of the Code, and the date the return is filed, and
(ii) with respect to any other Tax Return, the corresponding dates determined under the applicable Tax Law. 

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

“Person” means an individual, a partnership, a corporation, a limited liability company, an association, a joint
stock company, a trust, a joint venture, an unincorporated organization or a governmental entity or any department, agency or political subdivision thereof, without regard to whether any entity is treated as disregarded for U.S. federal income tax
purposes. 
 “Post-Deconsolidation Period” means any Tax Period beginning after the Deconsolidation
Date, and, in the case of any Straddle Period, the portion of such Straddle Period beginning the day after the Deconsolidation Date. 
 “Pre-Deconsolidation Period” means any Tax Period ending on or before the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending
on the Deconsolidation Date. 
 “Prime Rate” means the base rate on corporate loans charged by Citibank,
N.A. from time to time, compounded daily on the basis of a year of 365 or 366 (as applicable) days and actual days elapsed. 

“Privilege” means any privilege that may be asserted under applicable law, including, any privilege arising under
or relating to the attorney-client relationship (including the attorney-client and work product privileges), the accountant-client privilege and any privilege relating to internal evaluation processes. 

“Proposed Acquisition Transaction” means a transaction or series of transactions (or any agreement, understanding
or arrangement, within the meaning of Section 355(e) of the Code and Treasury Regulation Section 1.355-7, or any other regulations promulgated thereunder, to enter into a transaction or series of transactions), whether such transaction is
supported by SpinCo management or shareholders, is a hostile acquisition, or otherwise, as a result of which SpinCo would merge or consolidate with any other Person or as a result of which any Person or any group of related Persons would (directly
or indirectly) acquire, or have the right to acquire, from SpinCo and/or one or more holders of outstanding shares of SpinCo Capital Stock, a number of shares of SpinCo Capital Stock that would, when combined with any other changes in ownership of
SpinCo Capital Stock pertinent for purposes of Section 355(e) of the Code, comprise 40% or more of (A) the value of all outstanding shares of stock of SpinCo as of the date of such transaction, or in the case of a series of transactions,
the date of the last transaction of such series, or (B) the total combined voting power of all outstanding shares of voting stock of SpinCo as of the date of such transaction, or in the case of a series of transactions, the date of the last
transaction of such series. Notwithstanding the foregoing, a Proposed Acquisition Transaction shall not include (A) the adoption by SpinCo of a shareholder rights plan or (B) issuances by SpinCo that satisfy Safe Harbor VIII (relating to
acquisitions in connection with a person’s performance of services) or Safe Harbor IX (relating to acquisitions by a retirement 

  
 6 

 
plan of an employer) of Treasury Regulation Section 1.355-7(d). For purposes of determining whether a transaction constitutes an indirect acquisition, any recapitalization resulting in a
shift of voting power or any redemption of shares of stock shall be treated as an indirect acquisition of shares of stock by the exchanging or non-exchanging shareholders, as applicable. This definition and the application thereof is intended to
monitor compliance with Section 355(e) of the Code and shall be interpreted accordingly. Any clarification of, or change in, the statute or regulations promulgated under Section 355(e) of the Code shall be incorporated in this definition
and its interpretation. 
 “R&M” shall have the meaning set forth in the Recitals. 

“Representation Letters” means the representation letters and any other materials (including, without limitation,
the Ruling Request) delivered or deliverable by Distributing and others in connection with the rendering by Tax Advisors, and/or the issuance by the IRS, of the Tax Opinions/Rulings. 

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

“Responsible Company” means, with respect to any Tax Return, the Company having responsibility for preparing and
filing such Tax Return under this Agreement. 
 “Retention Date” shall have the meaning set forth in
Section 9.01 of this Agreement. 
 “Ruling” means any private letter ruling (and any supplemental
private letter ruling) issued by the IRS to Distributing in connection with the Transactions. 
 “Ruling
Documents” means the Ruling and the Ruling Request. 
 “Ruling Request” means any letter
filed by Distributing with the IRS requesting a ruling regarding certain tax consequences of the Transactions (including all attachments, exhibits, and other materials submitted with such ruling request letter) and any amendment or supplement to
such ruling request letter. 
 “Section 45K Credit” means any credit allowed pursuant to
Section 45K of the Code, including any credit allowed pursuant to Section 29 of the Code prior to the redesignation of Section 29 as Section 45K. 
 “Section 48B Credit” means any credit allowed pursuant to Section 48B of the Code. 
 “Section 199 Deduction” means any deduction allowed pursuant to Section 199 of the Code. 
 “Section 7.02(e) Acquisition Transaction” means any transaction or series of transactions that is not a Proposed Acquisition Transaction but would be a Proposed Acquisition
Transaction if the percentage reflected in the definition of Proposed Acquisition Transaction were 25% instead of 40%. 

  
 7 

 “Separate Return” means (a) in the case of any Tax Return of
any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Distributing Group and (b) in the case of any Tax Return of any member of the Distributing
Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group. 
 “Specified Election” means the election set forth in Section 4.04(c), but solely to the extent such election is claimed as being subject to the application of
Section 168(k)(5) (or any similar provision of state income Tax law, if applicable). 
 “Specified Excess Income
Taxes” means Income Taxes resulting from a reduction in SpinCo Federal Attributes that arose from a Specified Election in an amount equal to the excess of (x) the amount of such SpinCo Federal Attributes claimed as being subject to
the application of Section 168(k)(5) (or any similar provision of state income Tax law, if applicable) over (y) the amount of such Tax Attributes not claimed as being subject to the application of Section 168(k)(5) (or any similar
provision of state income Tax law, if applicable). 
 “Specified Excess Tax Benefit” means a Tax Benefit
resulting from an adjustment pursuant to a Final Determination to a Tax Attribute that arose from a Specified Election in an amount equal to the excess of (x) the amount of such Tax Attribute claimed as being subject to the application of
Section 168(k)(5) (or any similar provision of state income Tax law, if applicable) over (y) the amount of such Tax Attribute not claimed as being subject to the application of Section 168(k)(5) (or any similar provision of state
income Tax law, if applicable). 
 “SpinCo” shall have the meaning provided in the first sentence of
this Agreement. 
 “SpinCo Capital Stock” means all classes or series of capital stock of SpinCo,
including (i) the SpinCo Common Stock, (ii) all options, warrants and other rights to acquire such capital stock and (iii) all instruments properly treated as stock in SpinCo for U.S. federal income tax purposes. 

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

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

“SpinCo Federal Attribute” shall have the meaning set forth in Section 2.02(a)(ii). 

“SpinCo Federal Consolidated Income Tax Return” shall mean any United States federal Income Tax Return for the
affiliated group (as that term is defined in Section 1504 of the Code) of which SpinCo is the common parent. 

“SpinCo Full Taxpayer” means the assumption that the SpinCo Group (a) is subject to the highest marginal
regular statutory income Tax rate that would be applicable to SpinCo if it filed Tax Returns on a standalone basis, (b) has sufficient taxable income to permit the 

  
 8 

 
realization or receipt of the relevant Tax Benefit at the earliest possible time, and (c) is not subject to the alternative minimum tax. 

“SpinCo Group” means SpinCo and its Affiliates, as determined immediately after the Distribution. 

“SpinCo Group Attributes” shall have the meaning set forth in Section 2.03(a)(ii). 

“SpinCo Separate Return” means any Separate Return of SpinCo or any member of the SpinCo Group. 

“SpinCo State Attribute” shall have the meaning set forth in Section 2.03(a)(ii). 

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

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

 “Tax” or “Taxes” means any income, gross income, gross receipts, profits,
capital stock, franchise, withholding, payroll, social security, workers compensation, unemployment, disability, property, ad valorem, stamp, excise, severance, occupation, service, sales, use, license, lease, transfer, import, export, value
added, alternative minimum, estimated or other tax (including any fee, assessment, or other charge in the nature of or in lieu of any tax) imposed by any governmental entity or political subdivision thereof, and any interest, penalties, additions to
tax, or additional amounts in respect of the foregoing. 
 “Tax Attribute” shall mean a net operating
loss, net capital loss, unused investment credit, unused foreign tax credit, excess charitable contribution, general business credit or any other Tax Item that could reduce a Tax. 

“Tax Authority” means, with respect to any Tax, the governmental entity or political subdivision thereof that
imposes such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision. 

“Tax Benefit” means any refund, credit, or other reduction in otherwise required Tax payments. 

  
 9 

 “Tax Contest” means an audit, review, examination, or any other
administrative or judicial proceeding with the purpose or effect of redetermining Taxes (including any administrative or judicial review of any claim for refund). 
 “Tax Control” means the definition of “control” set forth in Section 368(c) of the Code (or in any successor statute or provision), as such definition may be amended
from time to time. 
 “Tax Dispute” shall have the meaning set forth in Section 14 of this
Agreement. 
 “Tax-Free Status” means the qualification of Contribution 1 and the Internal Distribution,
taken together, and the Contribution and Distribution, taken together, each (a) as a reorganization described in Sections 355(a) and 368(a)(1)(D) of the Code, (b) as a transaction in which the stock distributed thereby is “qualified
property” for purposes of Sections 355(d), 355(e) and 361(c) of the Code and (c) as a transaction in which Distributing, SpinCo, R&M, Jewell, and the shareholders of Distributing recognize no income or gain for U.S. federal income tax
purposes pursuant to Sections 355, 361 and 1032 of the Code, other than, in the case of Distributing, SpinCo, R&M and Jewell, intercompany items or excess loss accounts taken into account pursuant to the Treasury Regulations promulgated pursuant
to Section 1502 of the Code. 
 “Tax Item” means any item of income, gain, loss, deduction, credit,
recapture of credit or any other item which increases or decreases Taxes paid or payable. 
 “Tax Law”
means the law of any governmental entity or political subdivision thereof relating to any Tax. 
 “Tax
Opinions/Rulings” means the opinion or opinions of Tax Advisors deliverable to Distributing in connection with the Contribution and the Distribution and/or the Ruling or Rulings. 

“Tax Period” means, with respect to any Tax, the period for which the Tax is reported as provided under the Code
or other applicable Tax Law. 
 “Tax Records” means any Tax Returns, Tax Return workpapers,
documentation relating to any Tax Contests, and any other books of account or records (whether or not in written, electronic or other tangible or intangible forms and whether or not stored on electronic or any other medium) required to be maintained
under the Code or other applicable Tax Laws or under any record retention agreement with any Tax Authority. 

“Tax-Related Losses” means (i) all federal, state and local Taxes (including interest and penalties thereon)
imposed pursuant to any settlement, Final Determination, judgment or otherwise; (ii) all accounting, legal and other professional fees, and court costs incurred in connection with such Taxes; and (iii) all costs, expenses and damages
associated with stockholder litigation or controversies and any amount paid by Distributing (or any Distributing Affiliate) or SpinCo (or any SpinCo Affiliate) in respect of the liability of shareholders, whether paid to shareholders or to the IRS
or any other Tax Authority, in each case, resulting from the failure of Contribution 1 and the Internal Distribution, taken together, or the Contribution and the Distribution, taken together, to have Tax-Free Status. 

  
 10 

 “Tax Return” or “Return” means any report of
Taxes due, any claim for refund of Taxes paid, any information return with respect to Taxes, or any other similar report, statement, declaration, or document required to be filed under the Code or other Tax Law, including any attachments, exhibits,
or other materials submitted with any of the foregoing, and including any amendments or supplements to any of the foregoing. 

“Third Party Indemnifying Party” shall have the meaning set forth in Section 5.03(b) of this Agreement.

 “Transactions” means Contribution 1, the Internal Distribution, the Contribution, the Distribution
and the other transactions contemplated by the Master Separation and Distribution Agreement. 
 “Transition Services
Agreement” means the Transition Services Agreement, dated as of [—], 2011, by and between Sunoco, Inc. and SunCoke Energy, Inc. 

“Treasury Regulations” means the regulations promulgated from time to time under the Code as in effect for the
relevant Tax Period. 
 “Unqualified Tax Opinion” means an unqualified “will” opinion of a Tax
Advisor, which Tax Advisor is acceptable to Distributing, on which Distributing may rely to the effect that a transaction will not affect the Tax-Free Status. Any such opinion must assume that Contribution 1 and the Internal Distribution, taken
together, and the Contribution and Distribution, taken together, would have qualified for Tax-Free Status if the transaction in question did not occur. 
 “Virginia Coal/Coke Business” means the business of the coal mining and coking operations and of providing coke-making services, in each case associated with the facilities and
operations located in Virginia. 
 Section 2. Allocation of Tax Liabilities. 

Section 2.01 Distributing Liability. 
 (a) Distributing shall be liable for, and shall indemnify and hold harmless the SpinCo Group from and against any liability for, Taxes which are allocated to Distributing under this Section 2.

 (b) SpinCo Liability. SpinCo shall be liable for, and shall indemnify and hold harmless the Distributing Group from
and against any liability for, Taxes which are allocated to SpinCo under this Section 2. 
 Section 2.02 Allocation
of United States Federal Income Tax and Federal Other Tax. Except as provided in Section 2.05, Federal Income Tax and Federal Other Tax shall be allocated as follows: 

  
 11 

 (a) Allocation of Tax Relating to Distributing Federal Consolidated Income Tax
Returns. 
 (i) SpinCo shall be responsible for any and all Federal Income Taxes (calculated on the basis
that SpinCo is a SpinCo Full Taxpayer), other than any Federal Income Taxes described in Section 2.02(b), attributable to the Tax Items of the SpinCo Group (whether as a result of a Final Determination or otherwise). Except as provided in
Section 2.02(a)(ii), Distributing shall be responsible for any and all Federal Income Taxes, other than any Federal Income Taxes described in Section 2.02(b), attributable to the Tax Items of the Distributing Group (whether as a result of
a Final Determination or otherwise). For purposes of computing the Federal Income Taxes attributable to the Tax Items of the SpinCo Group for a Tax Period, the only Tax Items that shall be taken into account are SpinCo Group Tax Items arising in
such Tax Period (and, for the absence of doubt neither Tax Attributes of the Distributing Group nor any SpinCo Group Tax Items for any other Tax Period shall be taken into account), provided, however, that to the extent a Final
Determination giving rise to an increase in Federal Income Taxes attributable to Tax Items of the SpinCo Group for a Tax Period covered by such Final Determination also results in a Tax Benefit attributable to Tax Items of the SpinCo Group for
another Tax Period covered by the same Final Determination (computed in respect of the SpinCo Group on a standalone basis), SpinCo shall instead be responsible under this Section 2.02(a)(i) for an amount equal to the excess of (x) the
amount of such Federal Income Taxes (for the avoidance of doubt, including any interest payable in respect thereof) over (y) the amount of such Tax Benefit (for the avoidance of doubt, including any interest owed in respect thereof) (such
amounts to be calculated on the basis that SpinCo is a SpinCo Full Taxpayer). 
 (ii) SpinCo shall be responsible
for any and all Federal Income Taxes (calculated on the basis that Distributing is a Distributing Full Taxpayer) attributable to any Tax Items of the Distributing Group which Taxes result from a reduction in any Tax Attributes of the SpinCo Group
(any such Tax Attribute, a “SpinCo Federal Attribute”) relative to the amount of such Tax Attributes reflected on the original Tax Return in respect of such Tax Attributes (whether such reduction occurs as a result of a Final
Determination or otherwise), provided, however, that to the extent the reduction in the SpinCo Federal Attribute is reasonably expected to result in a Tax Benefit in a Pre-Deconsolidation Period, which Tax Benefit would reduce Taxes, or
constitute a reduction in Taxes, or give Distributing a refund or other Tax Benefit, for which Distributing would otherwise be responsible, SpinCo shall instead be responsible under this Section 2.02(a)(ii) for an amount equal to the excess of
(x) the amount of such Federal Income Taxes (for the avoidance of doubt, including any interest payable in respect thereof) over (y) the amount of such Tax Benefit (for the avoidance of doubt, including any interest owed in respect
thereof) (such amounts to be calculated on the basis that Distributing is a Distributing Full Taxpayer), and provided, further, however, that SpinCo shall not be responsible for the Federal Income Taxes attributable to any Tax Items of the
Distributing Group pursuant to this Section 2.02(a)(ii) to the extent of any Specified Excess Income Taxes. 

  
 12 

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

(c) Allocation of Federal Other Tax. 
 (i) SpinCo shall be responsible for any and all Federal Other Taxes attributable to the Tax Items, or imposed on a member of, of the Spinco Group. 

(ii) Distributing shall be responsible for any and all Federal Other Taxes attributable to the Tax Items of the
Distributing Group. 
 Section 2.03 Allocation of State Income and State Other Taxes. Except as provided in
Section 2.05, State Income Tax and State Other Tax shall be allocated as follows: 
 (a) Allocation of Tax Relating to
Distributing State Combined Income Tax Returns. 
 (i) SpinCo shall be responsible for any and all State
Income Taxes (calculated on the basis that SpinCo is a SpinCo Full Taxpayer), other than any State Income Taxes described in Section 2.03(b), attributable to the Tax Items of the SpinCo Group (whether as a result of a Final Determination or
otherwise). Except as provided in Section 2.03(a)(ii), Distributing shall be responsible for any and all State Income Taxes, other than any State Income Taxes described in Section 2.03(b), attributable to the Tax Items of the Distributing
Group (whether as a result of a Final Determination or otherwise). For purposes of computing the State Income Taxes attributable to the Tax Items of the SpinCo Group for a Tax Period, the only Tax Items that shall be taken into account are SpinCo
Group Tax Items arising in such Tax Period (and, for the absence of doubt neither Tax Attributes of the Distributing Group nor any SpinCo Group Tax Items for any other Tax Period shall be taken into account), provided, however, that to
the extent a Final Determination giving rise to an increase in State Income Taxes attributable to Tax Items of the SpinCo Group for a Tax Period covered by such Final Determination also results in a Tax Benefit attributable to Tax Items of the
SpinCo Group for another Tax Period covered by the same Final Determination (computed in respect of the SpinCo Group on a standalone basis), SpinCo shall instead be responsible under this Section 2.03(a)(i) for an amount equal to the excess of
(x) the amount of such State Income Taxes (for the avoidance of doubt, including any interest payable in respect thereof) over (y) the amount of such Tax Benefit (for the avoidance of doubt, including any interest owed in respect thereof)
(such amounts to be calculated on the basis that SpinCo is a SpinCo Full Taxpayer). 

  
 13 

 (ii) SpinCo shall be responsible for any and all State Income Taxes
(calculated on the basis that Distributing is a Distributing Full Taxpayer) attributable to any Tax Items of the Distributing Group which Taxes result from a reduction in any Tax Attributes of the SpinCo Group (any such Tax Attribute, a
“SpinCo State Attribute,” and together with any Spinco Federal Attribute, the “SpinCo Group Attributes”) relative to the amount of such Tax Attributes reflected on the original Tax Return in respect of
such Tax Attributes (whether such reduction occurs as a result of a Final Determination or otherwise), provided, however, that to the extent the reduction in the SpinCo State Attribute is reasonably expected to result in a Tax Benefit in a
Pre-Deconsolidation Period, which Tax Benefit would reduce Taxes, or constitute a reduction in Taxes, or give Distributing a refund or other Tax Benefit, for which Distributing would otherwise be responsible, SpinCo shall instead be responsible
under this Section 2.03(a)(ii) for an amount equal to the excess of (x) the amount of such State Income Taxes (for the avoidance of doubt, including any interest payable in respect thereof) over (y) the amount of such Tax Benefit (for
the avoidance of doubt, including any interest owed in respect thereof) (such amounts to be calculated on the basis that Distributing is a Distributing Full Taxpayer, and provided, further, however, that SpinCo shall not be responsible for
the State Income Taxes attributable to any Tax Items of the Distributing Group pursuant to this Section 2.03(a)(ii) to the extent of any Specified Excess Income Taxes. 
 (b) Allocation of Tax Relating to State Separate Income Tax Returns. (i) Distributing shall be responsible for any and all State Income Taxes due with respect to or required to be reported on
any Distributing Separate Return (including any increase in such Tax as a result of a Final Determination); (ii) SpinCo shall be responsible for any and all State Income Taxes due with respect to or required to be reported on any SpinCo
Separate Return (including any increase in such Tax as a result of a Final Determination). 
 (c) Allocation of State Other
Tax. 
 (i) SpinCo shall be responsible for any and all State Other Taxes attributable to the Tax Items of
the Spinco Group. 
 (ii) Distributing shall be responsible for any and all State Other Taxes attributable to the
Tax Items of the Distributing Group. 
 Section 2.04 Allocation of Foreign Taxes. Except as provided in
Section 2.05, Foreign Income Tax and Foreign Other Tax shall be allocated as follows: 
 (a) Allocation of Tax Relating
to Separate Returns. (i) Distributing shall be responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any Distributing Separate Return, including Foreign Income Tax of Distributing or any member
of the Distributing Group imposed by way of withholding by a member of the SpinCo Group (and including any increase in such Foreign Income Tax as a result of a Final Determination); (ii) SpinCo shall be responsible for any and all Foreign
Income Taxes due with respect to or required to be reported on any SpinCo Separate Return, including Foreign Income 

  
 14 

 
Tax of SpinCo or any member of the SpinCo Group imposed by way of withholding by a member of the Distributing Group (and including any increase in such Foreign Income Tax as a result of a Final
Determination). 
 (b) Allocation of Foreign Other Tax. 

(i) SpinCo shall be responsible for any and all Foreign Other Taxes attributable to the Tax Items of the Spinco Group.

 (ii) Distributing shall be responsible for any and all Foreign Other Taxes attributable to the Tax Items of
the Distributing Group. 
 Section 2.05 Certain Transaction and Other Taxes. 

(a) SpinCo Liability. SpinCo shall be liable for, and shall indemnify and hold harmless the Distributing Group from and against any
liability for: 
 (i) Any stamp, sales and use, gross receipts, value-added or other transfer Taxes imposed by
any Tax Authority on any member of the SpinCo Group (if such member is primarily liable for such Tax) on the transfers occurring pursuant to the Transactions; 
 (ii) any Tax resulting from a breach by SpinCo of any covenant in this Agreement, the Master Separation and Distribution Agreement or any Ancillary Agreement; 

(iii) any Tax-Related Losses for which SpinCo is responsible pursuant to Section 7.05 of this Agreement; and

 (iv) without limiting any obligation of SpinCo or any other member of the SpinCo Group under the Guaranty and
Keep Well Agreement, any liability for (A) Taxes imposed on the Distributing Group and (B) any amounts required to be paid by the Distributing Group to any third party in respect of Taxes, in each case relating to the eligibility, validity
or amount of any investment tax credit, fuel production tax credit, Section 45K Credit, Section 48B Credit, depletion allowance, Section 199 Deduction, depreciation or amortization deduction or other Tax Attribute that was claimed or
utilized by Spinco, Distributing or any of the partners of Jewell Coke Company L.P. (“Jewell”) or Indiana Harbor Coke Company L.P. (“Indiana Harbor”) (including, without limitation, any adjustment of
such Tax Attribute resulting from a Final Determination), or relating to, or as a result of, the ownership of a partnership interest in Jewell or Indiana Harbor or pursuant to the agreements of limited partnership of each of Jewell and Indiana
Harbor (and any amendments thereto) or other agreements pertaining to Jewell or Indiana Harbor, 
 in the case of each of (i), (ii), (iii), and
(iv), such amounts to be calculated on the basis that Distributing is a Distributing Full Taxpayer. 

  
 15 

 (b) Distributing Liability. Distributing shall be liable for, and shall indemnify and
hold harmless the SpinCo Group from and against any liability for: 
 (i) Any stamp, sales and use, gross
receipts, value-added or other transfer Taxes imposed by any Tax Authority on any member of the Distributing Group (if such member is primarily liable for such Tax) on the transfers occurring pursuant to the Transactions; and 

(ii) any Tax resulting from a breach by Distributing of any covenant in this Agreement, the Master Separation and
Distribution Agreement or any Ancillary Agreement. 
 in the case of each of (i) and (ii), such amounts to be calculated on the basis that
SpinCo is a SpinCo Full Taxpayer. 
 Section 2.06 SpinCo Group Attributes. For the avoidance of doubt (but without
prejudice to the provisos set forth in Sections 2.02(a)(i) and (ii)), except as set forth in Section 6.01, SpinCo shall not be entitled to receive payment from Distributing in respect of any SpinCo Group Attributes or for any reduction of any
Taxes (or increase in Tax Attributes) or any Tax Benefit (whether such Tax Attributes, Tax Benefits or reduction in Taxes are reported on an original Tax Return, arise pursuant to a Final Determination or otherwise). 

Section 3. Proration of Taxes. 
 (a) General Method of Proration. Tax Items shall be apportioned between Pre-Deconsolidation Periods and Post-Deconsolidation Periods in accordance with the principles of Treasury Regulation
Section 1.1502-76(b) as reasonably interpreted and applied by Distributing. If the Deconsolidation Date is not an Accounting Cutoff Date (and provided an election under Treasury Regulation Section 1.1502-76(b)(2)(ii)(D) is not made), the
provisions of Treasury Regulation Section 1.1502-76(b)(2)(iii) will be applied to ratably allocate the items (other than extraordinary items) for the month which includes the Deconsolidation Date. At Distributing’s election, in its sole
discretion, an election under Treasury Regulation Section 1.1502-76(b)(2)(ii)(D) (relating to ratable allocation of a year’s items) shall be made. 
 (b) Transaction Treated as Extraordinary Item. In determining the apportionment of Tax Items between Pre-Deconsolidation Periods and Post-Deconsolidation Periods, any Tax Items relating to the
Transactions shall be treated as extraordinary items described in Treasury Regulation Section 1.1502-76(b)(2)(ii)(C) and shall (to the extent occurring on or prior to the Deconsolidation Date) be allocated to Pre-Deconsolidation Periods, and
any Taxes related to such items shall be treated under Treasury Regulation Section 1.1502-76(b)(2)(iv) as relating to such extraordinary item and shall (to the extent occurring on or prior to the Deconsolidation Date) be allocated to
Pre-Deconsolidation Periods. 
 Section 4. Preparation and Filing of Tax Returns. 

  
 16 

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

Section 4.02 Distributing’s Responsibility. Distributing has the exclusive obligation and right to prepare and file, or
to cause to be prepared and filed: 
 (a) Distributing Federal Consolidated Income Tax Returns for any Tax Periods ending
on, before or after the Deconsolidation Date; 
 (b) Distributing State Combined Income Tax Returns and any other Joint
Returns which Distributing reasonably determines are required to be filed (or which Distributing chooses to be filed) by the Companies or any of their Affiliates for Tax Periods ending on, before or after the Deconsolidation Date;
provided, however, that Distributing shall use commercially reasonable efforts to provide written notice to SpinCo of such determination to file a Distributing State Combined Income Tax Return or other Joint Return if such a Tax Return
has never for such type of Tax in such jurisdiction been filed in a prior Tax Period; 
 (c) SpinCo Separate Returns
relating to Income Taxes and Distributing Separate Returns which Distributing reasonably determines are required to be filed by the Companies or any of their Affiliates (or which Distributing chooses to be filed) for Tax Periods ending on, before or
after the Deconsolidation Date (limited, in the case of SpinCo Separate Returns relating to Income Taxes, to such Returns as are required to be filed (or which Distributing chooses to be filed) for Tax Periods beginning prior to the Deconsolidation
Date); and 
 (d) the Tax Returns of the Jewell and Indiana Harbor partnerships for any Tax Periods that include the
Deconsolidation Date (whether or not ending on or prior to the Deconsolidation Date) and any prior Tax Periods 
 provided,
however, that to the extent any Tax Returns described in clauses (b), (c) or (d) relate to SpinCo, the preparation and filing of such Tax Returns by Distributing shall be treated as a Service pursuant to the Transition Services
Agreement, and SpinCo shall pay to Distributing the applicable Service Charge as provided in the Transition Services Agreement. 

Section 4.03 SpinCo’s Responsibility. SpinCo shall prepare and file, or shall cause to be prepared and filed, all Tax
Returns required to be filed by or with respect to members of the SpinCo Group other than those Tax Returns which Distributing is required, or chooses, to prepare and file under Section 4, provided that SpinCo shall not file any SpinCo Separate
Returns for a Tax Period in a jurisdiction and for a type of Tax where Distributing files a Joint Return. The Tax Returns 

  
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required to be prepared and filed by SpinCo under this Section 4.03 shall include (a) any SpinCo Federal Consolidated Income Tax Return for Tax Periods ending after the Deconsolidation
Date, (b) SpinCo Separate Returns relating to Income Taxes required to be filed for Tax Periods beginning on or after the Deconsolidation Date, and (c) SpinCo Separate Returns relating to Other Taxes. 

Section 4.04 Tax Accounting Practices. 
 (a) General Rule. With respect to any Tax Return that SpinCo has the obligation and right to prepare and file, or cause to be prepared and filed, under Section 4.03, for any
Pre-Deconsolidation Period or any Straddle Period (or any taxable period beginning after the Deconsolidation Date to the extent items reported on such Tax Return might reasonably be expected to affect items reported on any Tax Return that
Distributing has the obligation or right to prepare and file, or chooses to be prepared and filed, under Section 4.03), except as provided in Section 4.04(b) such Tax Return shall be prepared in accordance with past practices, accounting
methods, elections or conventions (“Past Practices”) used with respect to the Tax Returns in question (unless there is no reasonable basis for the use of such Past Practices or unless there is no adverse effect to
Distributing), and to the extent any items are not covered by Past Practices (or in the event that there is no reasonable basis for the use of such Past Practices or there is no adverse effect to Distributing), in accordance with reasonable Tax
accounting practices selected by SpinCo. Except as provided in Section 4.04(b), Distributing shall prepare any Tax Return which it has the obligation and right to prepare and file, or cause to be prepared and filed, under Section 4.02, in
accordance with reasonable Tax accounting practices selected by Distributing. 
 (b) Reporting of Transactions. The Tax
treatment reported on any Tax Return relating to the Transactions shall be consistent with the treatment thereof in the Ruling Requests and the Tax Opinions/Rulings, unless there is no reasonable basis for such Tax treatment. The Tax treatment
reported on any Tax Return for which SpinCo is the Responsible Party shall be consistent with that on any Tax Return filed or to be filed by Distributing or any member of the Distributing Group or caused to be filed by Distributing, in each case
with respect to periods prior to the Distribution Date or with respect to Straddle Periods (“Distributing Group Transaction Returns”), unless there is no reasonable basis for such Tax treatment. To the extent there is a Tax
treatment relating to the Transactions which is not covered by the Ruling Requests, the Tax Opinions/Rulings or Distributing Group Transaction Returns, the Companies shall agree on the Tax treatment to be reported on any Tax Return. For this
purpose, the Tax treatment shall be determined by the Responsible Company with respect to such Tax Return and shall be agreed to by the other Company unless either (i) there is no reasonable basis for such Tax treatment, or (ii) such Tax
treatment is inconsistent with the Tax treatment contemplated in the Ruling Requests, the Tax Opinions/Rulings and/or the Distributing Group Transaction Returns. Such Tax Return shall be submitted for review pursuant to Section 4.06(a), and any
dispute regarding such proper Tax treatment shall be referred for resolution pursuant to Section 14, sufficiently in advance of the filing date of such Tax Return (including extensions) to permit timely filing of the Tax Return. 

  
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 (c) Bonus Depreciation. Notwithstanding anything to the contrary herein, Distributing
shall be entitled, in its sole discretion, to elect whether SpinCo shall take “bonus depreciation” described in Section 168(k) of the Code for any federal income tax purposes for any tax year of SpinCo that includes the
Deconsolidation Date (or the day following the Deconsolidation Date) and in which the Middletown facility is placed in service, irrespective of whether Distributing is responsible for filing the Tax Return to which such election relates under this
Agreement. 
 Section 4.05 Consolidated or Combined Tax Returns. At Distributing’s election, in its sole
discretion, SpinCo will elect and join, and will cause its respective Affiliates to elect and join, in filing any Distributing State Combined Income Tax Returns and any Joint Returns that Distributing determines are required to be filed or that
Distributing chooses to file pursuant to Section 4.02(b). With respect to any SpinCo Separate Returns relating to any Tax Period (or portion thereof) ending on or prior to the Deconsolidation Date, SpinCo will elect and join, and will cause its
respective Affiliates to elect and join, in filing consolidated, unitary, combined, or other similar joint Tax Returns, to the extent reasonably determined by Distributing. 
 Section 4.06 Right to Review Tax Returns. The Responsible Company with respect to any Tax Return shall make such Tax Return and related workpapers available for review by the other Company, if
requested, to the extent (i) such Tax Return relates to Taxes for which the requesting party would reasonably be expected to be liable, (ii) such Tax Return relates to Taxes and the requesting party would reasonably be expected to be
liable in whole or in part for any additional Taxes owing as a result of adjustments to the amount of such Taxes reported on such Tax Return, (iii) such Tax Return relates to Taxes for which the requesting party would reasonably be expected to
have a claim for Tax Benefits under this Agreement, or (iv) the requesting party reasonably determines that it must inspect such Tax Return to confirm compliance with the terms of this Agreement. The Responsible Company shall use its reasonable
best efforts to make such Tax Return available for review as required under this paragraph at least fifteen (15) days prior to the due date for filing of such Tax Return to provide the requesting party with a meaningful opportunity to analyze
and comment on such Tax Return. 
 Section 4.07 SpinCo Carrybacks, Carryforwards and Claims for Refund. SpinCo
hereby agrees that Distributing shall be entitled to determine in its sole discretion whether (x) any Adjustment Request with respect to any Joint Return shall be filed to claim in any Pre-Deconsolidation Period any SpinCo Carried Item, and
(y) any available elections shall be made to waive the right to claim in any Pre-Deconsolidation Period with respect to any Joint Return any SpinCo Carried Item, and whether any affirmative election shall be made to claim any such SpinCo
Carried Item. 
 Section 4.08 Apportionment of Earnings and Profits and Tax Attributes. Distributing shall in good
faith advise SpinCo as soon as reasonably practicable in writing of the portion, if any, of any earnings and profits, Tax Attribute, overall foreign loss or other 

  
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consolidated, combined or unitary attribute which Distributing determines shall be allocated or apportioned to the SpinCo Group under applicable Tax law. SpinCo and all members of the SpinCo
Group shall prepare all Tax Returns in accordance with such written notice. In the event of an adjustment to the earnings and profits or any Tax Attributes determined by Distributing, Distributing shall promptly notify SpinCo in writing of such
adjustment. For the absence of doubt, Distributing shall not be liable to SpinCo or any member of the SpinCo Group for any failure of any determination under this Section 4.08 to be accurate under applicable law. 

Section 5. Tax Payments. 
 Section 5.01 Payment of Taxes. In the case of any Joint Return: 

(a) Computation and Payment of Tax Due. At least three (3) Business Days prior to any Payment Date for any Tax Return,
Distributing shall compute the amount of Tax required to be paid to the applicable Tax Authority (taking into account the requirements of Section 4.04 relating to consistent accounting practices, as applicable) with respect to such Tax Return
on such Payment Date and shall notify SpinCo of the amount Distributing has tentatively determined is required to be paid by SpinCo in respect of such Tax Return under this Agreement. Distributing shall pay such amount that Distributing has computed
is required to be paid to the applicable Tax Authority to such Tax Authority on or before such Payment Date. 
 (b)
Computation and Payment of Liability With Respect To Tax Due. Within five (5) days following the earlier of (i) the due date (including extensions) for filing any Tax Return or (ii) the date on which such Tax Return is filed,
SpinCo shall pay to Distributing the amount for which SpinCo is responsible under the provisions of Section 2. For the avoidance of doubt, SpinCo shall make payments pursuant to this Section 5.01(b) upon the payment by Distributing of
estimated Taxes (or Taxes due with a request for extension of time to file) and appropriate adjustments shall be made at the time the corresponding final Tax Return is filed. 
 (c) Adjustments Resulting in Underpayments. In the case of any adjustment pursuant to a Final Determination with respect to any Tax Return, the Responsible Company shall pay to the applicable Tax
Authority when due any additional Tax due with respect to such Return required to be paid as a result of such adjustment pursuant to a Final Determination. The Responsible Company shall compute the amount for which the other Company is responsible
in accordance with Section 2 and SpinCo shall pay to Distributing any amount due to Distributing (or Distributing shall pay to SpinCo any amount due to SpinCo) under Section 2 within five (5) days from the later of (i) the date
the additional Tax was paid by the Responsible Company or (ii) the date of receipt of a written notice and demand from the Responsible Company for payment of the amount due, accompanied by evidence of payment and a statement detailing the Taxes
paid and describing in reasonable detail the particulars relating thereto. 
 (d) For the avoidance of doubt, for
purposes of this Section 5.01, Distributing shall be the Responsible Party with respect to any Distributing Federal Consolidated Income Tax Return. 

  
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 Section 5.02 Payment of Separate Company Taxes. Each Company shall pay, or shall
cause to be paid, to the applicable Tax Authority when due all Taxes owed by such Company or a member of such Company’s Group with respect to a Separate Return. 
 Section 5.03 Indemnification Payments. 
 (a) If any Company (the
“Payor”) is required under applicable Tax Law to pay to a Tax Authority a Tax that another Company (the “Required Party”) is liable for under this Agreement, the Required Party shall reimburse the
Payor within eight (8) days of delivery by the Payor to the Required Party of an invoice for the amount due, accompanied by evidence of payment and a statement detailing the Taxes paid and describing in reasonable detail the particulars
relating thereto. 
 (b) If any Company (the “Third Party Indemnifying Party”) is required under
the terms of an agreement to which it is a party (or with respect to which it has agreed to guarantee the obligations thereunder) to pay to a third party a Tax that another Company (the “Company Indemnifying Party”) is liable
for under this Agreement, the Company Indemnifying Party shall reimburse the Third Party Indemnifying Party within eight (8) days of delivery by the Third Party Indemnifying Party to the Company Indemnifying Party of an invoice for the amount
due, accompanied by evidence of payment and a statement detailing the Taxes paid and describing in reasonable detail the particulars relating thereto. 
 (c) All indemnification payments under this Agreement shall be made by Distributing directly to SpinCo and by SpinCo directly to Distributing; provided, however, that if the Companies
mutually agree with respect to any such indemnification payment, any member of the Distributing Group, on the one hand, may make such indemnification payment to any member of the SpinCo Group, on the other hand, and vice versa. 

Section 6. Tax Benefits. 
 Section 6.01 Tax Benefits. 
 (a) Distributing shall be entitled
to any refund (and any interest thereon received from the applicable Tax Authority) of Taxes received by any member of the Distributing Group or the SpinCo Group, other than any refund to which SpinCo is entitled pursuant to Section 6.01(d).
SpinCo shall not be entitled to any refund (or any interest thereon received from the applicable Tax Authority), except as set forth in Section 6.01(d). A Company receiving a refund to which another Company is entitled hereunder shall pay over
such refund to such other Company within five (5) Business Days after such refund is received. 
 (b) If a member of
the SpinCo Group would be expected to realize a Tax Benefit as a result of an adjustment pursuant to a Final Determination to any Taxes for which a member of the Distributing Group would otherwise be liable hereunder (or an adjustment pursuant to a
Final Determination to any Tax Attribute of a member of the Distributing Group) and such Tax Benefit would not have arisen but for such adjustment (determined on a “with and 

  
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without” basis), SpinCo shall make a payment to Distributing within five (5) Business Days following such Final Determination, in an amount equal to the Taxes for which the Distributing
Group would otherwise be, or would otherwise be reasonably expected to be, liable as a result of such adjustment provided, however, that to the extent the Tax Benefit resulting from the Final Determination would be expected to be realized in
a Pre-Deconsolidation Period, SpinCo shall instead be responsible under this Section 6.01(b) for an amount equal to the excess of (x) the amount of Taxes for which a member of the Distributing Group is liable as a result of the adjustment
(for the avoidance of doubt, including any interest payable in respect thereof) and (y) the amount of such Tax Benefit (for the avoidance of doubt, including any interest owed in respect thereof) (such amounts to be calculated on the basis that
Distributing is a Distributing Full Taxpayer, and provided, further, however, that SpinCo shall not be required to make a payment to Distributing pursuant to this Section 6.01(b) to the extent of any Specified Excess Tax Benefit. For
purposes of determining whether an adjustment to any Taxes for which a member of the Distributing Group is liable hereunder is expected to result in a Tax Benefit for SpinCo, the SpinCo Group shall be deemed to be a SpinCo Full Taxpayer. For
purposes of determining the amount of Taxes for which the Distributing Group is, or is reasonably be expected to be, liable as a result of an adjustment pursuant to a Final Determination, the Distributing Group shall be deemed (i) not to
utilize any Tax Attributes available to the Distributing Group and (ii) to be a Distributing Full Taxpayer. 
 (c)
No later than five (5) Business Days following a Final Determination described in Section 6.01(b), Distributing shall provide SpinCo with a written calculation of the amount payable to Distributing by SpinCo pursuant to this
Section 6. In the event that SpinCo disagrees with any such calculation described in this Section 6.01(c), SpinCo shall so notify Distributing in writing within thirty (30) days of receiving the written calculation set forth above in
this Section 6.01(c). Distributing and SpinCo shall endeavor in good faith to resolve such disagreement, and, failing that, the amount payable under Section 6.01(b) shall be determined in accordance with the disagreement resolution
provisions of Section 14 as promptly as practicable. 
 (d) Without prejudice to Section 6.01(b), SpinCo shall
be entitled to any refund (and any interest thereon received from the applicable Tax Authority) of Taxes reported on (i) a SpinCo Separate Return for a Post-Deconsolidation Period or (ii) a SpinCo Separate Return of Other Taxes. For the
avoidance of doubt, Distributing, and not SpinCo, shall be entitled to any refund or Tax Benefit that results from a SpinCo Carried Item, other than any refund to which SpinCo is entitled pursuant to the first sentence of this Section 6.01(d).

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

  
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 Section 7. Tax-Free Status. 

Section 7.01 Tax Opinions/Rulings and Representation Letters. Each of SpinCo and Distributing hereby represents and agrees
that (A) it has examined the Ruling Documents and the Representation Letters prior to the date hereof and (B) subject to any qualifications therein, all information contained in such Ruling Documents or Representation Letters that concerns
or relates to such Company or any member of its Group are and will be true, correct and complete. 
 Section 7.02
Restrictions on SpinCo. 
 (a) SpinCo agrees that it will not take or fail to take, or permit any SpinCo Affiliate to
take or fail to take, any action where such action or failure to act would be inconsistent with or cause to be untrue any material, information, covenant or representation in any Representation Letters or Tax Opinions/Rulings. SpinCo agrees that it
will not take or fail to take, or permit any SpinCo Affiliate to take or fail to take, any action which prevents or could reasonably be expected to prevent (A) the Tax-Free Status, or (B) any transaction contemplated by the Master
Separation and Distribution Agreement which is intended by the parties to be tax-free from so qualifying, including, in the case of SpinCo, issuing any SpinCo Capital Stock that would prevent the Distribution from qualifying as a tax-free
distribution within the meaning of Section 355 of the Code. 
 (b) Pre-Distribution Period. During the period from
the date hereof until the completion of the Distribution, SpinCo shall not take any action (including the issuance of SpinCo Capital Stock) or permit any SpinCo Affiliate directly or indirectly controlled by SpinCo to take any action if, as a result
of taking such action, SpinCo could have a number of shares of SpinCo Capital Stock (computed on a fully diluted basis or otherwise) issued and outstanding, including by way of the exercise of stock options (whether or not such stock options are
currently exercisable) or the issuance of restricted stock, that could cause Distributing to cease to have Tax Control of SpinCo. 
 (c) SpinCo agrees that, from the date hereof until the first day after the two-year anniversary of the Distribution Date, it will (i) maintain its status as a company engaged in the Active
Trade or Business for purposes of Section 355(b)(2) of the Code, (ii) not engage in any transaction that would result in it ceasing to be a company engaged in the Active Trade or Business for purposes of Section 355(b)(2) of the Code,
(iii) cause Jewell to maintain its status as a company engaged in the Jewell Active Trade or Business for purposes of Section 355(b)(2) of the Code and (iv) cause Jewell not to engage in any transaction that would result in it ceasing
to be a company engaged in the Jewell Active Trade or Business for purposes of Section 355(b)(2) of the Code, in each case, taking into account Section 355(b)(3) of the Code. 

(d) SpinCo agrees that, from the date hereof until the first day after the two-year anniversary of the Distribution Date, it will
not (i) enter into any Proposed Acquisition Transaction or, to the extent SpinCo has the right to prohibit any Proposed Acquisition Transaction, permit any Proposed Acquisition Transaction to occur (whether by (a) redeeming

  
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rights under a shareholder rights plan, (b) finding a tender offer to be a “permitted offer” under any such plan or otherwise causing any such plan to be inapplicable or
neutralized with respect to any Proposed Acquisition Transaction, or (c) approving any Proposed Acquisition Transaction, whether for purposes of Section 203 of the DGCL or any similar corporate statute, any “fair price” or other
provision of SpinCo’s charter or bylaws or otherwise), (ii) merge or consolidate with any other Person or liquidate or partially liquidate, (iii) in a single transaction or series of transactions sell or transfer (other than sales or
transfers of inventory in the ordinary course of business) all or substantially all of the assets that were transferred to SpinCo pursuant to the Contribution (or to Jewell pursuant to Contribution 1) or sell or transfer 60% or more of the gross
assets of the Active Trade or Business or the Jewell Active Trade or Business or 60% or more of the consolidated gross assets of SpinCo and its Affiliates (such percentages to be measured based on fair market value as of the Distribution Date),
(iv) redeem or otherwise repurchase (directly or through a SpinCo Affiliate) any SpinCo stock, or rights to acquire stock, except to the extent such repurchases satisfy Section 4.05(1)(b) of Revenue Procedure 96-30 (as in effect prior to
the amendment of such Revenue Procedure by Revenue Procedure 2003-48), (v) amend its certificate of incorporation (or other organizational documents), or take any other action, whether through a stockholder vote or otherwise, affecting the
voting rights of SpinCo Capital Stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock into another class of SpinCo Capital Stock) or (vi) take any other action or actions (including any action or
transaction that would be reasonably likely to be inconsistent with any representation made in the Representation Letters or the Tax Opinions/Rulings) which in the aggregate (and taking into account any other transactions described in this
subparagraph (d) and the Debt-Equity Exchange and Offering) would be reasonably likely to have the effect of causing or permitting one or more persons (whether or not acting in concert) to acquire directly or indirectly stock representing a
Fifty-Percent or Greater Interest in SpinCo or otherwise jeopardize the Tax-Free Status, unless prior to taking any such action set forth in the foregoing clauses (i) through (vi), (A) SpinCo shall have requested that Distributing obtain a
Ruling in accordance with Section 7.04(b) and (d) of this Agreement to the effect that such transaction will not affect the Tax-Free Status and Distributing shall have received such a Ruling in form and substance satisfactory to
Distributing in its sole and absolute discretion, which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether a Ruling is satisfactory, Distributing may consider, among other factors, the
appropriateness of any underlying assumptions and management’s representations made in connection with such Ruling), or (B) SpinCo shall provide Distributing with an Unqualified Tax Opinion in form and substance satisfactory to
Distributing in its sole and absolute discretion, which discretion shall be exercised in good faith solely to preserve the Tax-Free Status (and in determining whether an opinion is satisfactory, Distributing may consider, among other factors, the
appropriateness of any underlying assumptions and management’s representations if used as a basis for the opinion and Distributing may determine that no opinion would be acceptable to Distributing) or (C) Distributing shall have waived the
requirement to obtain such Ruling or Unqualified Tax Opinion. 
 (e) Certain Issuances of SpinCo Capital Stock. If SpinCo
proposes to enter into any Section 7.02(e) Acquisition Transaction or, to the extent SpinCo has the right to prohibit any Section 7.02(e) Acquisition Transaction, proposes to permit any Section 7.02(e) Acquisition Transaction to
occur, in each case, during the period from the date hereof until the first day after the two-year anniversary of the Distribution Date, SpinCo shall provide Distributing, no later 

  
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than ten (10) days following the signing of any written agreement with respect to the Section 7.02(e) Acquisition Transaction, with a written description of such transaction (including
the type and amount of SpinCo Capital Stock to be issued in such transaction) and a certificate of the Board of Directors of SpinCo to the effect that the Section 7.02(e) Acquisition Transaction is not a Proposed Acquisition Transaction or any
other transaction to which the requirements of Section 7.02(d) apply (a “Board Certificate”). 

(f) SpinCo Internal Restructuring. SpinCo shall not engage in, cause or permit any internal restructuring (including by making or
revoking any election under Treasury Regulation Section 301.7701-3) involving SpinCo and/or any of its subsidiaries or any contribution, sale or other transfer of any of the assets directly or indirectly contributed to SpinCo as part of the
Contribution (or as part of Contribution 1) to SpinCo or any of its subsidiaries (any such action, an “Internal Restructuring”) during or with respect to any Tax Period (or portion thereof) ending on or prior to the
Distribution Date without obtaining the prior written consent of Distributing (such prior written consent not to be unreasonably withheld). SpinCo shall provide written notice to Distributing describing any Internal Restructuring proposed to be
taken during or with respect to any Tax Period (or portion thereof) beginning after the Distribution Date and ending on or prior to the two-year anniversary of the Distribution Date and shall consult with Distributing regarding any such proposed
actions reasonably in advance of taking any such proposed actions and shall consider in good faith any comments from Distributing relating thereto. 
 (g) Distributions by Foreign SpinCo Subsidiaries. Until
January 1st of the calendar year immediately
following the calendar year in which the Distribution occurs, SpinCo shall neither cause nor permit any foreign subsidiary of SpinCo to enter into any transaction or take any action that would be considered under the Code to constitute the
declaration or payment of a dividend (including pursuant to Section 304 of the Code) without obtaining the prior written consent of Distributing (such prior written consent not to be unreasonably withheld). 

Section 7.03 Restrictions on Distributing. Distributing agrees that it will not take or fail to take, or permit any member of
the Distributing Group to take or fail to take, any action where such action or failure to act would be inconsistent with or cause to be untrue any material, information, covenant or representation in any Representation Letters or Tax
Opinions/Rulings. Distributing agrees that it will not take or fail to take, or permit any member of the Distributing Group to take or fail to take, any action which prevents or could reasonably be expected to prevent (A) the Tax-Free Status,
or (B) any other transaction contemplated by the Master Separation and Distribution Agreement which is intended by the parties to be tax-free from so qualifying; provided, however, that this Section 7.03 shall not be
construed as obligating Distributing to consummate the Distribution without the satisfaction or waiver of all conditions set forth in Section 4.3 of the Master Separation and Distribution Agreement nor shall it be construed as preventing
Distributing from terminating the Master Separation and Distribution Agreement pursuant to Article XI thereof. 

  
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 Section 7.04 Procedures Regarding Opinions and Rulings. 

(a) If SpinCo notifies Distributing that it desires to take one of the actions described in clauses (i) through (vi) of
Section 7.02(d) (a “Notified Action”), Distributing and SpinCo shall reasonably cooperate to attempt to obtain the Ruling or Unqualified Tax Opinion referred to in Section 7.02(d), unless Distributing shall have
waived the requirement to obtain such Ruling or Unqualified Tax Opinion. 
 (b) Rulings or Unqualified Tax Opinions at
SpinCo’s Request. Distributing agrees that at the reasonable request of SpinCo pursuant to Section 7.02(d), Distributing shall cooperate with SpinCo and use its reasonable best efforts to seek to obtain, as expeditiously as possible, a
Ruling from the IRS or an Unqualified Tax Opinion for the purpose of permitting SpinCo to take the Notified Action. Further, in no event shall Distributing be required to file any Ruling Request under this Section 7.04(b) unless SpinCo
represents that (A) it has read the Ruling Request, and (B) all information and representations, if any, relating to any member of the SpinCo Group, contained in the Ruling Request documents are (subject to any qualifications therein)
true, correct and complete. SpinCo shall reimburse Distributing for all reasonable costs and expenses incurred by the Distributing Group in obtaining a Ruling or Unqualified Tax Opinion requested by SpinCo within ten (10) Business Days after
receiving an invoice from Distributing therefor. 
 (c) Rulings or Unqualified Tax Opinions at Distributing’s
Request. Distributing shall have the right to obtain a Ruling or an Unqualified Tax Opinion at any time in its sole and absolute discretion. If Distributing determines to obtain a Ruling or an Unqualified Tax Opinion, SpinCo shall (and shall
cause each Affiliate of SpinCo to) cooperate with Distributing and take any and all actions reasonably requested by Distributing in connection with obtaining the Ruling or Unqualified Tax Opinion (including, without limitation, by making any
representation or covenant or providing any materials or information requested by the IRS or Tax Advisor; provided that SpinCo shall not be required to make (or cause any Affiliate of SpinCo to make) any representation or covenant that is
inconsistent with historical facts or as to future matters or events over which it has no control). Distributing and SpinCo shall each bear its own costs and expenses in obtaining a Ruling or an Unqualified Tax Opinion requested by Distributing.

 (d) SpinCo hereby agrees that Distributing shall have sole and exclusive control over the process of obtaining any
Ruling, and that only Distributing shall apply for a Ruling. In connection with obtaining a Ruling pursuant to Section 7.04(b), (A) Distributing shall keep SpinCo informed in a timely manner of all material actions taken or proposed to be
taken by Distributing in connection therewith; (B) Distributing shall (1) reasonably in advance of the submission of any Ruling Request documents provide SpinCo with a draft copy thereof, (2) reasonably consider SpinCo’s comments
on such draft copy, and (3) provide SpinCo with a final copy; and (C) Distributing shall provide SpinCo with notice reasonably in advance of, and SpinCo shall have the right to attend, any formally scheduled meetings with the IRS (subject
to the approval of the IRS) that relate to such Ruling. Neither SpinCo nor any SpinCo Affiliate directly or indirectly controlled by SpinCo shall seek any guidance from the IRS or any other Tax Authority (whether written, verbal or otherwise) at any
time concerning the Transactions (including the impact of any transaction on the Transactions) or any transaction listed on Schedule 7.02(a). 

  
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 Section 7.05 Liability for Tax-Related Losses. 

(a) Notwithstanding anything in this Agreement or the Master Separation and Distribution Agreement to the contrary, SpinCo shall be
responsible for, and shall indemnify and hold harmless Distributing and its Affiliates and each of their respective officers, directors and employees from and against, one hundred percent (100%) of any Tax-Related Losses that are attributable
to or result from any one or more of the following: (A) the direct or indirect acquisition (other than pursuant to the Contribution, the Distribution, Contribution 1 or the Internal Distribution) of all or a portion of SpinCo’s stock
and/or its or its subsidiaries’ stock or assets by any means whatsoever by any Person, (B) any negotiations, understandings, agreements or arrangements by SpinCo with respect to transactions or events (including, without limitation, stock
issuances, pursuant to the exercise of stock options or otherwise, option grants, capital contributions or acquisitions, or a series of such transactions or events) that cause the Distribution or the Internal Distribution to be treated as part of a
plan pursuant to which one or more Persons acquire directly or indirectly stock of SpinCo or Jewell representing a Fifty-Percent or Greater Interest therein, (C) any action or failure to act by SpinCo after the Distribution (including, without
limitation, any amendment to SpinCo’s certificate of incorporation (or other organizational documents), whether through a stockholder vote or otherwise) affecting the voting rights of SpinCo stock or Jewell stock (including, without limitation,
through the conversion of one class of SpinCo Capital Stock or Jewell stock into another class of SpinCo Capital Stock or Jewell stock), (D) any act or failure to act by SpinCo or any SpinCo Affiliate described in Section 7.02 (regardless
whether such act or failure to act is covered by a Ruling, Unqualified Tax Opinion or waiver described in clause (A), (B) or (C) of Section 7.02(d), a Board Certificate described in Section 7.02(e) or a consent described in
Section 7.02(f) or (g)) or (E) any breach by SpinCo of its agreement and representation set forth in Section 7.01(a). 
 (b) SpinCo shall pay Distributing the amount of any Tax-Related Losses for which SpinCo is responsible under this Section 7.05 (calculated on the basis that Distributing is a Distributing Full
Taxpayer): (A) in the case of Tax-Related Losses described in clause (i) of the definition of Tax-Related Losses no later than two (2) Business Days prior to the date Distributing files, or causes to be filed, the applicable Tax
Return for the year of the Contribution or Distribution, as applicable (or, in the case of the Internal Distribution, the applicable Tax Return for the year of the Internal Distribution) (the “Filing Date”) (provided
that if such Tax-Related Losses arise pursuant to a Final Determination described in clause (a), (b) or (c) of the definition of “Final Determination,” then SpinCo shall pay Distributing no later than two (2) Business Days
after the date of such Final Determination) and (B) in the case of Tax-Related Losses described in clause (ii) or (iii) of the definition of Tax-Related Losses, no later than two (2) Business Days after the date Distributing pays
such Tax-Related Losses. 

  
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 Section 8. Assistance and Cooperation. 

Section 8.01 Assistance and Cooperation. 
 (a) The Companies shall cooperate (and cause their respective Affiliates to cooperate) with each other and with each other’s agents, including accounting firms and legal counsel, in connection
with Tax matters relating to the Companies and their Affiliates including (i) preparation and filing of Tax Returns, (ii) determining the liability for and amount of any Taxes due (including estimated Taxes) or the right to and amount of
any refund of Taxes, (iii) examinations of Tax Returns, and (iv) any administrative or judicial proceeding in respect of Taxes assessed or proposed to be assessed. Such cooperation shall include making all information and documents in
their possession relating to the other Company and its Affiliates available to such other Company as provided in Section 9. Each of the Companies shall also make available to the other, as reasonably requested and available, personnel
(including officers, directors, employees and agents of the Companies or their respective Affiliates) responsible for preparing, maintaining, and interpreting information and documents relevant to Taxes, and personnel reasonably required as
witnesses or for purposes of providing information or documents in connection with any administrative or judicial proceedings relating to Taxes. 
 (b) Any information or documents provided under this Section 8 shall be kept confidential by the Company receiving the information or documents, except as may otherwise be necessary in
connection with the filing of Tax Returns or in connection with any administrative or judicial proceedings relating to Taxes. Notwithstanding any other provision of this Agreement or any other agreement, (i) neither Distributing nor any
Distributing Affiliate shall be required to provide SpinCo or any Spinco Affiliate or any other Person access to or copies of any information or procedures (including the proceedings of any Tax Contest) other than information or procedures that
relate solely to SpinCo, the business or assets of SpinCo or any SpinCo Affiliate and (ii) in no event shall Distributing or any Distributing Affiliate be required to provide SpinCo, any SpinCo Affiliate or any other Person access to or copies
of any information if such action could reasonably be expected to result in the waiver of any Privilege. In addition, in the event that Distributing determines that the provision of any information to SpinCo or any SpinCo Affiliate could be
commercially detrimental, violate any law or agreement or waive any Privilege, the parties shall use reasonable best efforts to permit compliance with its obligations under this Section 8 in a manner that avoids any such harm or consequence.

 (c) Following the Deconsolidation, SpinCo shall, as successor in interest, timely execute (and cause any applicable
member of the SpinCo Group to execute) the closing agreement provided to SpinCo by Distributing and relating to the allocation to Gateway Energy & Coke Company LLC (“Gateway”) of Section 48B Credits in respect
of the qualifying gasification project described in a previous closing agreement dated March 22, 2007 by Distributing (on behalf of itself and as agent for Gateway) and the Commissioner of the Internal Revenue Service. 

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

  
 28 

 (b) Each Company shall provide to the other Company information and documents
relating to its Group required by the other Company to prepare Tax Returns. Any information or documents the Responsible Company requires to prepare such Tax Returns shall be provided in such form as the Responsible Company reasonably requests and
in sufficient time for the Responsible Company to file such Tax Returns on a timely basis. 
 Section 9. Tax Records.

 Section 9.01 Retention of Tax Records. Each Company shall preserve and keep all Tax Records exclusively
relating to the assets and activities of its Group for Pre-Deconsolidation Periods, and Distributing shall preserve and keep all other Tax Records relating to Taxes of the Groups for Pre-Deconsolidation Tax Periods, for so long as the contents
thereof may become material in the administration of any matter under the Code or other applicable Tax Law, but in any event until the later of (i) the expiration of any applicable statutes of limitations, or (ii) seven years after the
Deconsolidation Date (such later date, the “Retention Date”). After the Retention Date, each Company may dispose of such Tax Records upon ninety (90) days’ prior written notice to the other Company. If, prior to the
Retention Date, (a) a Company reasonably determines that any Tax Records which it would otherwise be required to preserve and keep under this Section 9 are no longer material in the administration of any matter under the Code or other
applicable Tax Law and the other Company agrees, then such first Company may dispose of such Tax Records upon ninety (90) days’ prior notice to the other Company. Any notice of an intent to dispose given pursuant to this Section 9.01
shall include a list of the Tax Records to be disposed of describing in reasonable detail each file, book, or other record accumulation being disposed. The notified Company shall have the opportunity, at its cost and expense, to copy or remove,
within such 90-day period, all or any part of such Tax Records. If, at any time prior to the Retention Date, SpinCo determine to decomission or otherwise discontinue any computer program or information technology system used to access or store any
Tax Records, then SpinCo may decomission or discontinue such program or system upon ninety (90) days’ prior notice to Distributing and Distributing shall have the opportunity, at its cost and expense, to copy, within such 90-day period,
all or any part of the underlying data relating to the Tax Records accessed by or stored on such program or system. 

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

  
 29 

 Section 10. Tax Contests. 

Section 10.01 Notice. Each of the Companies shall provide prompt notice to the other Company of any written communication from
a Tax Authority regarding any pending or threatened Tax audit, assessment or proceeding or other Tax Contest of which it becomes aware related to Taxes for Tax Periods for which it is indemnified by the other Company hereunder, provided, however,
that the indemnifying Company shall not be relieved of its obligations hereunder by reason of any failure by the indemnified Company to so notify except to the extent such failure materially prejudices the indemnifying Company. Such notice shall
attach copies of the pertinent portion of any written communication from a Tax Authority and contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any
notice and other documents received from any Tax Authority in respect of any such matters. 
 Section 10.02 Control of
Tax Contests. 
 (a) Separate Company Taxes. 

(i) In the case of any Tax Contest with respect to any Separate Return relating to Income Taxes for Tax Periods beginning
prior to the Deconsolidation Date, Distributing shall have exclusive control over the Tax Contest, including exclusive authority with respect to any settlement of such Tax liability, subject to Sections 10.02(c) and (d) below. SpinCo shall bear
reasonable, out of pocket expenses incurred by Distributing in connection with the control of any Tax Contest described in this Section 10.02(a)(i) provided that any outside counsel, accountants or other advisors shall be mutually selected by
Distributing and SpinCo. 
 (ii) In the case of any Tax Contest with respect to any Separate Return (other than a
Separate Return that is subject to Section 10.02(a)(i)), if any, the Company having liability for the Tax shall have exclusive control over the Tax Contest including exclusive authority with respect to any settlement of such Tax liability,
subject to Sections 10.02(c) and (d) below. 
 (b) Joint Returns and Certain Other Returns. In the case of any Tax
Contest with respect to any Distributing Federal Consolidated Income Tax Return or Distributing State Combined Income Tax Return, Distributing shall have exclusive control over the Tax Contest, including exclusive authority with respect to any
settlement of such Tax liability, subject to Sections 10.02(c) and (d) below. 
 (c) Settlement Rights. The
Controlling Party shall have the sole right to contest, litigate, compromise and settle any Tax Contest without obtaining the prior consent of the Non-Controlling Party. Unless waived by the parties in writing, in connection with any potential
adjustment in a Tax Contest as a result of which adjustment the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment (or any payment under Section 6) to the Controlling Party under this
Agreement: (i) the Controlling Party shall keep the Non-Controlling Party informed in a timely manner of all actions taken or proposed to be taken by the Controlling Party with respect to such potential adjustment in such Tax Contest;
(ii) the Controlling Party shall provide the Non-Controlling Party copies of any 

  
 30 

 
written materials relating to such potential adjustment in such Tax Contest received from any Tax Authority; (iii) the Controlling Party shall timely provide the Non-Controlling Party with
copies of any correspondence or filings submitted to any Tax Authority or judicial authority in connection with such potential adjustment in such Tax Contest; and (iv) the Controlling Party shall consult with the Non-Controlling Party and offer
the Non-Controlling Party a reasonable opportunity to comment before submitting any written materials prepared or furnished in connection with such potential adjustment in such Tax Contest. The failure of the Controlling Party to take any action
specified in the preceding sentence with respect to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability and/or obligation which it may have to the Controlling Party under this Agreement except to the extent that
the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it may have to the Controlling Party. In the case of any Tax Contest
described in Section 10.02(a) or (b), “Controlling Party” means the Company entitled to control the Tax Contest under such Section and “Non-Controlling Party” means the other Company. 

(d) Tax Contest Participation. Unless waived by the parties in writing, the Controlling Party shall provide the Non-Controlling
Party with written notice reasonably in advance of, and the Non-Controlling Party shall have the right to request to attend, any formally scheduled meetings with Tax Authorities or hearings or proceedings before any judicial authorities in
connection with any potential adjustment in a Tax Contest pursuant to which the Non-Controlling Party may reasonably be expected to become liable to make any indemnification payment (or any payment under Section 6) to the Controlling Party
under this Agreement. The failure of the Controlling Party to provide any notice specified in this Section 10.02(d) to the Non-Controlling Party shall not relieve the Non-Controlling Party of any liability and/or obligation which it may have to
the Controlling Party under this Agreement except to the extent that the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it
may have to the Controlling Party. 
 (e) Power of Attorney. Each member of the SpinCo Group shall execute and deliver to
Distributing (or such member of the Distributing Group as Distributing shall designate) any power of attorney or other similar document reasonably requested by Distributing (or such designee) in connection with any Tax Contest (as to which
Distributing is the Controlling Party) described in this Section 10. 
 Section 11. Effective Date; Termination of
Prior Intercompany Tax Allocation Agreements. This Agreement shall be effective as of the date hereof. As of the date hereof, (i) all prior intercompany Tax allocation agreements or arrangements shall be terminated, and
(ii) amounts due under or contemplated by such agreements or arrangements as of the date hereof shall be settled as of the date hereof. Upon such termination and settlement, no further payments by or to Distributing or by or to SpinCo, with
respect to such agreements or arrangements shall be made, and all other rights and obligations resulting from such agreements or arrangements between the Companies and their Affiliates shall cease at such time. Any payments pursuant to such
agreements or arrangements shall be disregarded for purposes of computing amounts due under this Agreement. 

  
 31 

 Section 12. Survival of Obligations. The representations, warranties, covenants
and agreements set forth in this Agreement shall be unconditional and absolute and shall remain in effect without limitation as to time. 
 Section 13. Treatment of Payments; Tax Gross Up. 

Section 13.01 Treatment of Tax Indemnity and Tax Benefit Payments. In the absence of any change in Tax treatment under the
Code or other applicable Tax Law any payments made under this Agreement (and any deemed distributions or contributions relating to Taxes or Tax Attributes) shall be reported for Tax purposes by the payor and the recipient as occurring immediately
before the Contribution. 
 Section 13.02 Tax Gross Up. If notwithstanding the manner in which Tax indemnity
payments and Tax Benefit payments were reported, there is an adjustment to the Tax liability of a Company as a result of its receipt of a payment pursuant to this Agreement, such payment shall be appropriately adjusted so that the amount of such
payment, reduced by the amount of all Income Taxes payable with respect to the receipt thereof (but taking into account all correlative Tax Benefits resulting from the payment of such Income Taxes), shall equal the amount of the payment which the
Company receiving such payment would otherwise be entitled to receive pursuant to this Agreement. 
 Section 13.03
Interest Under This Agreement. Anything herein to the contrary notwithstanding, to the extent one Company (“Indemnitor”) makes a payment of interest to another Company (“Indemnitee”) under this
Agreement with respect to the period from the date that the Indemnitee made a payment of Tax to a Tax Authority to the date that the Indemnitor reimbursed the Indemnitee for such Tax payment, the interest payment shall be treated as interest expense
to the Indemnitor (deductible to the extent provided by law) and as interest income by the Indemnitee (includible in income to the extent provided by law). The amount of the payment shall not be adjusted under Section 2.02 to take into account
any associated Tax Benefit to the Indemnitor or increase in Tax to the Indemnitee. 
 Section 14. Disagreements. The
Companies mutually desire that friendly collaboration will continue between them. Accordingly, they will try, and they will cause their respective Group members to try, to resolve in an amicable manner all disagreements and misunderstandings
connected with their respective rights and obligations under this Agreement, including any amendments hereto. In furtherance thereof, in the event of any dispute or disagreement (a “Tax Dispute”) between any member of the
Distributing Group and any member of the SpinCo Group as to the interpretation of any provision of this Agreement or the performance of obligations hereunder, the Tax departments of the Companies shall negotiate in good faith to resolve the Tax
Dispute. If such good faith negotiations do not resolve the Tax Dispute, then the matter shall be resolved pursuant to the procedures set forth in Article IX of the Master Separation and Distribution Agreement and such Tax Dispute shall be treated
as a dispute not resolved in the normal course of business at the operational level for purposes of Section 9.2 of the Master Separation and Distribution 

  
 32 

 
Agreement, provided, however, that upon the request of either Company, the mutually agreeable mediator selected pursuant to Section 9.3(ii) and the arbitrator selected by each of the
parties pursuant to Section 9.4(b) shall be a recognized tax professional, such as a United States tax counsel or accountant of recognized national standing. Nothing in this Section 14 will prevent either Company from seeking injunctive
relief if any delay resulting from the efforts to resolve the Tax Dispute through the procedures set forth in Article IX of the Master Separation and Distribution Agreement could result in serious and irreparable injury to either Company.
Notwithstanding anything to the contrary in this Agreement, the Master Separation and Distribution Agreement or any Ancillary Agreement, Distributing and SpinCo are the only members of their respective Group entitled to commence a dispute resolution
procedure under this Agreement, and each of Distributing and SpinCo will cause its respective Group members not to commence any dispute resolution procedure other than through such party as provided in this Section 14. 

Section 15. Late Payments. Any amount owed by one party to another party under this Agreement which is not paid when due
shall bear interest at the Prime Rate plus two percent, compounded semiannually, from the due date of the payment to the date paid. To the extent interest required to be paid under this Section 15 duplicates interest required to be paid under
any other provision of this Agreement, interest shall be computed at the higher of the interest rate provided under this Section 15 or the interest rate provided under such other provision. 

Section 16. Expenses. Except as otherwise provided in this Agreement, each party and its Affiliates shall bear their own
expenses incurred in connection with preparation of Tax Returns, Tax Contests, and other matters related to Taxes under the provisions of this Agreement. 
 Section 17. General Provisions. 
 Section 17.01 Addresses and
Notices. Each party giving any notice required or permitted under this Agreement will give the notice in writing and use one of the following methods of delivery to the party to be notified, at the address set forth below or another address of
which the sending party has been notified in accordance with this Section 17.01: (a) personal delivery; (b) facsimile or telecopy transmission with a reasonable method of confirming transmission; (c) commercial overnight courier
with a reasonable method of confirming delivery; or (d) pre-paid, United States of America certified or registered mail, return receipt requested. Notice to a party is effective for purposes of this Agreement only if given as provided in this
Section 17.01 and shall be deemed given on the date that the intended addressee actually receives the notice. 
  

							
		 	 If to Distributing:

 
 Sunoco, Inc.

[    ]

Attention: Director, Taxes
	  	 with a copy to:
  

Sunoco, Inc.

[    ]

Attention: Chief Financial Officer
	  	

  
 33 

							
		 	 If to SpinCo:

 
 SunCoke Energy, Inc.

[     ]

Attention: Director, Taxes
	  	 with a copy to:
  

SunCoke Energy, Inc.
 [    
]
 Attention: Chief Financial Officer
	  	

 A party may change the address for receiving notices under this Agreement by providing written notice of the
change of address to the other parties. 
 Section 17.02 Binding Effect. This Agreement shall be binding upon and
inure to the benefit of the parties hereto and their successors and assigns. 
 Section 17.03 Waiver. The parties
may waive a provision of this Agreement only by a writing signed by the party intended to be bound by the waiver. A party is not prevented from enforcing any right, remedy or condition in the party’s favor because of any failure or delay in
exercising any right or remedy or in requiring satisfaction of any condition, except to the extent that the party specifically waives the same in writing. A written waiver given for one matter or occasion is effective only in that instance and only
for the purpose stated. A waiver once given is not to be construed as a waiver for any other matter or occasion. Any enumeration of a party’s rights and remedies in this Agreement is not intended to be exclusive, and a party’s rights and
remedies are intended to be cumulative to the extent permitted by law and include any rights and remedies authorized in law or in equity. 
 Section 17.04 Severability. If any provision of this Agreement is determined to be invalid, illegal or unenforceable, the remaining provisions of this Agreement remain in full force, if the
essential terms and conditions of this Agreement for each party remain valid, binding and enforceable. 
 Section 17.05
Authority. Each of the parties represents to the other that (a) it has the corporate or other requisite power and authority to execute, deliver and perform this Agreement, (b) the execution, delivery and performance of this Agreement
have been duly authorized by all necessary corporate or other action, (c) it has duly and validly executed and delivered this Agreement, and (d) this Agreement is a legal, valid and binding obligation, enforceable against it in accordance
with its terms, subject to applicable bankruptcy, insolvency, reorganization, moratorium or other similar laws affecting creditors’ rights generally and general equity principles. 

Section 17.06 Further Action. The parties shall execute and deliver all documents, provide all information, and take or
refrain from taking action as may be necessary or appropriate to achieve the purposes of this Agreement, including the execution and delivery to the other parties and their Affiliates and representatives of such powers of attorney or other
authorizing documentation as is reasonably necessary or appropriate in connection with Tax Contests (or portions thereof) under the control of such other parties in accordance with Section 10. 

  
 34 

 Section 17.07 Integration. This Agreement, together with each of the exhibits
and schedules appended hereto, constitutes the final agreement between the parties, and is the complete and exclusive statement of the parties’ agreement on the matters contained herein. All prior and contemporaneous negotiations and agreements
between the parties with respect to the matters contained herein are superseded by this Agreement, as applicable. In the event of any inconsistency between this Agreement and the Master Separation and Distribution Agreement, or any other agreements
relating to the transactions contemplated by the Master Separation and Distribution Agreement, with respect to matters addressed herein, the provisions of this Agreement shall control. 

Section 17.08 Construction. The language in all parts of this Agreement shall in all cases be construed according to its fair
meaning and shall not be strictly construed for or against any party. The captions, titles and headings included in this Agreement are for convenience only, and do not affect this Agreement’s construction or interpretation. Unless otherwise
indicated, all “Section” references in this Agreement are to sections of this Agreement. 
 Section 17.09 No
Double Recovery. No provision of this Agreement shall be construed to provide an indemnity or other recovery for any costs, damages, or other amounts for which the damaged party has been fully compensated under any other provision of this
Agreement or under any other agreement or action at law or equity. Unless expressly required in this Agreement, a party shall not be required to exhaust all remedies available under other agreements or at law or equity before recovering under the
remedies provided in this Agreement. 
 Section 17.10 Counterparts. The parties may execute this Agreement in
multiple counterparts, each of which constitutes an original as against the party that signed it, and all of which together constitute one agreement. This Agreement is effective upon delivery of one executed counterpart from each party to the other
party. The signatures of the parties need not appear on the same counterpart. The delivery of signed counterparts by facsimile or email transmission that includes a copy of the sending party’s signature is as effective as signing and delivering
the counterpart in person. 
 Section 17.11 Governing Law. The internal laws of the State of Delaware (without
reference to its principles of conflicts of law) govern the construction, interpretation and other matters arising out of or in connection with this Agreement and each of the exhibits and schedules hereto and thereto (whether arising in contract,
tort, equity or otherwise). 
 Section 17.12 Jurisdiction. If any dispute arises out of or in connection with this
Agreement, except as expressly contemplated by another provision of this Agreement, the parties irrevocably (and the parties will cause each other member of their respective Group to irrevocably) (a) consent and submit to the exclusive
jurisdiction of federal and state courts located in Delaware, (b) waive any objection to that choice of forum based on venue or to the effect that the forum is not convenient, and (c) WAIVE TO THE FULLEST EXTENT PERMITTED BY LAW ANY RIGHT
TO TRIAL OR ADJUDICATION BY JURY. 

  
 35 

 Section 17.13 Amendment. Except as otherwise expressly provided herein with
respect to the Schedules hereto, the parties may amend this Agreement only by a written agreement signed by each party to be bound by the amendment and that identifies itself as an amendment to this Agreement. 

Section 17.14 SpinCo Subsidiaries. If, at any time, SpinCo acquires or creates one or more subsidiaries that are includable
in the SpinCo Group, they shall be subject to this Agreement and all references to the SpinCo Group herein shall thereafter include a reference to such subsidiaries. 
 Section 17.15 Successors. This Agreement shall be binding on and inure to the benefit of any successor by merger, acquisition of assets, or otherwise, to any of the parties hereto (including
but not limited to any successor of Distributing or SpinCo succeeding to the Tax attributes of either under Section 381 of the Code), to the same extent as if such successor had been an original party to this Agreement. 

Section 17.16 Injunctions. The parties acknowledge that irreparable damage would occur in the event that any of the
provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The parties hereto shall be entitled to an injunction or injunctions to prevent breaches of the provisions of this Agreement and to
enforce specifically the terms and provisions hereof in any court having jurisdiction, such remedy being in addition to any other remedy to which they may be entitled at law or in equity. 

  
 36 

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

													
	 “Distributing”
	 	“SpinCo”
	  
 Sunoco, Inc., a Pennsylvania
corporation
	 	  
 SunCoke Energy, Inc., a Delaware corporation, for
itself and on behalf of each member of the SpinCo Group

	 By:
	 	  
	 		 		  		    	
		 	 Name:
	 	  
	 		 	By:	  	  

		 	 Title:
	 	  
	 		 		  	Name:	    	  

		 		 		 		 		  	Title:	    	  

  
 37

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