Document:

EXECUTIVE SUPPLEMENTAL RETIREMENT PLAN

 Exhibit 10.8 
  
 MEDIA GENERAL, INC. 
  
 EXECUTIVE SUPPLEMENTAL RETIREMENT PLAN 
  
 Amended and Restated 
  
 Effective November 24, 2003 
  
 Media General, Inc., hereby amends and restates the Media General, Inc., Executive Supplemental Retirement Plan (the “Plan”) for the benefit of the eligible officers and executive employees of Media General,
Inc., and its wholly owned subsidiaries (collectively the “Company”) that was originally adopted on May 24, 1979, and amended and restated from time to time. 
  
 1. Purpose. The Plan is intended to advance the interests of the Company by providing certain of its officers and
other key executive employees with supplemental retirement benefits and thus an additional incentive to promote the success of the Company and to encourage the employees to remain employed by the Company. The Plan is intended to be (and shall be
construed and administered as) an “employee pension benefit plan” under the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”), which is unfunded and maintained by the Company solely to provide retirement
income to a select group of management or highly compensated employees, as such group is described under Sections 201(2), 301(a)(3) and 401(a)(1) of ERISA. 
  
 2. Administration of Plan. The Plan shall be administered by the Compensation Committee of the Board of Directors of the Company (the
“Committee”). 

 3. Eligibility and Participation. Any salaried executive employee of the Company shall be eligible
to participate in the Plan. 
  
 From the employees eligible to
participate in the Plan, the Committee may from time to time select those employees whom the Committee shall recommend to the Board for participation in the Plan. In selecting those employees who shall be recommended at any time, the Committee shall
consider the position and responsibilities of the eligible employees, the value of their services to the Company and such other factors as the Committee deems pertinent. 
  
 As promptly as practicable after the Committee shall have made recommendations to the Board, the Board shall review the
recommendations of the Committee and in the Board’s discretion designate all or any number of those employees as shall have been recommended by the Committee as participants in the Plan. Set forth in Exhibit A and in Exhibits B and C attached
hereto are the Participants and Special Participants, respectively, who have been designated from time to time. 
  
 4. Supplemental Retirement Benefit. 
  
 (a) The Company shall pay a supplemental retirement benefit to each Participant upon his retirement after attaining age fifty-five (55). Upon the death of
a Participant, a death benefit will be paid to his spouse or designated beneficiary in accordance with the provisions of paragraph 6 hereof. 
  
 (b) Subject to the provisions of (c), (d), (e) and (f) of this paragraph 4, the amount of the supplemental retirement benefit payable to a Participant
shall be equal to the difference between the amounts determined under (1) and (2), as follows: 
  
 (1) An amount equal to 55% of the Participant’s average annual compensation for the five calendar years of his employment by the
Company prior to his death or retirement during which his compensation 
  

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 was the highest. If the Participant has been employed by the Company for less than five years, the
average compensation for such number of years shall be used in this computation. 
  
 (2) An amount equal to the total of the annual retirement benefits the Participant is entitled to receive under the Employees Retirement
Plan of the Participating Companies of Media General, Inc. (the “Retirement Plan”) and all other retirement plans or benefit arrangements providing for a pension payable with respect to the Participant’s employment by the Company or
any other employer (collectively, the “Pension Plans”). For purposes of this Plan, the joint and survivor annuity provided under such Employees’ Retirement Plan and the comparable form of benefit under any other retirement plan or
benefit arrangement taken into account in this computation shall be deemed to be the applicable form of benefit. Distributions under the MG Advantage 401(k) Plan or Media General, Inc. Deferred Compensation Plan shall not be taken into account in
this computation, and in the case of Participants who are admitted to the Plan on or after January 1, 1991, benefits provided under a plan or arrangement that is sponsored by an employer other than the Company shall not be included in the
determination of the amount under this paragraph 4(b)(2). 
  
 No benefit shall be
payable if the amount computed under (2) equals or exceeds the amount computed under (1). 
  
 For purposes of the Plan, a Participant’s compensation for a calendar year shall mean the sum of (i) a Participant’s highest base rate salary that is payable during the calendar year and (ii) the Incentive
Bonus that is payable to such Participant with respect to the prior calendar year. The determination of compensation shall be made for each calendar year during which a Participant is employed by the Company irrespective of the number of days during
each such calendar year that the Participant is actually employed by the Company. In the case of a Participant who is entitled to receive supplemental disability payments under paragraph 5, the benefit payable under paragraph 5 shall be treated as
compensation for purposes of paragraph 4. 
  
 (c) The benefit
payments provided in paragraph 4(b) shall be reduced if such payments commence upon the Participant’s retirement prior to attaining age sixty-three (63). If a 
  

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 Participant retires prior to attaining age sixty-three (63), the benefit payment shall be an amount equal to the amount
of the benefit payment computed as provided in paragraph 4(b) multiplied by the applicable factor in the table set forth below: 
  

			
	Age at Retirement

	  	Reduced Benefit Factor

	62	  	92.3%
	61	  	84.6%
	60	  	76.9%
	59	  	70.7%
	58	  	64.6%
	57	  	58.4%
	56	  	53.8%
	55	  	49.2%

  
 The reduction of any benefit payment
required by this paragraph 4(c) can be waived by the Committee in its sole discretion. 
  

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 (d) If a Participant who enters the Plan on or after January 1, 1991, terminates his employment with the
Company, other than on account of his death or disability, prior to completing 15 full years of service to the Company after his admission to the Plan, the percentage of average annual compensation used to determine the amount in paragraph 4(b)(1)
shall be reduced to the following percentage: 
  

			
	Years of Service (in Plan)

	  	Benefit Percentage

	14	  	54%
	13	  	53%
	12	  	52%
	11	  	51%
	10	  	50%
	  9	  	45%
	  8	  	40%
	  7	  	35%
	  6	  	30%
	  5	  	25%
	  4	  	20%
	  3	  	15%
	  2	  	10%
	  1	  	5%
	  0	  	0%

  
 (e) If a Participant
who entered the Plan prior to January 1, 1991 terminates his employment with the Company prior to January 1, 1996, other than on account of his death or disability, the percentage of average annual compensation provided in paragraph 4(b)(1) shall be
reduced to the following percentage: 
  

			
	Year Employment Terminates

	  	Benefit Percentage

	1995	  	54%
	1994	  	53%
	1993	  	52%
	1992	  	51%
	1991	  	50%

  
 (f) The benefit
payment computed under paragraph 4(b), as reduced by paragraphs 4(c) and 4(d), shall be an annual amount which shall be payable in monthly installments commencing on the first day of the first month following the termination of the
Participant’s employment by the Company and terminating with the last installment paid prior to the Participant’s death. 
  

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 (g) At the Participant’s option, he may elect, at least ninety (90) days prior to the time benefit
payments are first payable hereunder, to receive reduced benefit payments in exchange for the Company’s agreement to make one hundred and twenty (120) monthly payments under the Plan irrespective of the death of the Participant and/or his
spouse. The amount of the reduction of the benefit to be paid to the Participant and to his spouse upon his death will be determined by an actuarial consulting firm selected by the Company. The Participant shall designate who shall be the recipient
of the guaranteed payments upon the death of the survivor of the Participant and his spouse. In the absence of such designation, payments shall be made to the Participant’s estate. 
  
 (h) Notwithstanding the foregoing provisions, Special Participants shall be entitled to receive only those supplemental
retirement benefits specified in Exhibits B and C respectively. 
  
 5. Supplemental Disability Benefit. 
  
 (a) In
the event a Participant terminates his employment by the Company on account of his disability, which for purposes of the Plan is defined as the inability to perform the services required by his position with the Company by reason of any medically
determinable, physical or mental impairment which can be expected to be of long-continued and indefinite duration, he will not be treated as having retired from the Company during the period of his disability for purposes of paragraph 4, and he will
be paid a supplemental disability benefit until the earlier of (i) the date he resumes his employment with the Company in his former position, or (ii) the date he attains the age of sixty three (63). 
  

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 (b) The supplemental disability benefit shall be an amount equal to the difference between the amounts
determined under (1) and (2) below as follows: 
  
 (1) An amount equal to the Participant’s base compensation for the year in which he becomes disabled plus an amount equal to the incentive bonus, if any, that is payable to such Participant with respect to the calendar year next
preceding the year in which he becomes disabled. Such amount will be increased or decreased for each subsequent calendar year by a factor that is equal to the increase or decrease in the average covered compensation of all participants in the
Employees Retirement Plan of Media General, Inc., from year to year. 
  
 (2) An amount equal to the aggregate amount of compensation received by the Participant with respect to services performed by the Participant for the Company and any other employer (including the Participant himself
in the case of self-employment income) during the period he is receiving supplemental disability payments hereunder plus an amount equal to the Social Security benefits, if any, that such Participant is entitled to receive during the period.

  
 (c) The supplemental disability benefit payment provided in
paragraph 5(b) shall be an annual amount which shall be payable in monthly installments commencing on the first day of the first month following the suspension of the Participant’s employment by the Company on account of his disability and
continuing until he resumes his employment with the Company in his former position or until he attains the age of sixty-three (63). 
  
 (d) If a Participant attains the age of sixty-three (63) while he is entitled to receive supplemental disability benefit payments under the Plan, he will
be deemed to have retired from the Company for purposes of paragraph 4 as of such date, and such supplemental disability benefit payments will cease and he will be entitled to receive the benefit payment computed under paragraph 4 commencing on the
first day of the first month following such date. 
  
 (e)
Notwithstanding the foregoing provisions, Special Participants shall not be entitled to any disability benefits. 
  
 6. Death Benefit. 
  
 (a) Upon the death of a Participant receiving or entitled to receive benefit payments under the Plan, the Company shall pay a death benefit as hereinafter
provided. 
  

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 (b) A spouse’s benefit shall be payable only in the event the Participant was married to the spouse
at the time of the termination of the Participant’s employment by the Company. 
  
 (c) The benefit payable to a Participant’s spouse shall be an amount equal to the difference between the amounts computed under (1) and (2) as follows: 
  
 (1) An amount equal to 80% of the amount determined under
paragraph 4(b)(1). 
  
 (2) An amount equal to the
total of the benefits the Participant’s spouse is entitled to receive under the Pension Plans taken in account in computing the amount under paragraph 4(b)(2). 
  
 No benefit shall be payable hereunder if the amount computed under (2) equals or exceeds the amount computed under (1). If the Participant
has made an election to receive a reduced benefit pursuant to paragraph 4(g), the amount of the spouse’s benefit will be determined by an actuarial consulting firm selected by the Company at the time such election is made. 
  
 (d) The spouse’s benefit shall be paid to the surviving spouse in
monthly installments commencing on the first day of the first month following the Participant’s death and continuing until the death or remarriage of the surviving spouse. 
  
 (e) In the event of the death of a Participant prior to the termination of his employment by the Company, the spouse’s
benefit shall nevertheless be payable as provided herein. 
  
 (f)
Upon the death of a Participant who has not retired and who is not married at the time of his death, the Company shall pay to the estate of such Participant a lump sum payment equal to the present value of the benefit payments that would have been
made to such Participant pursuant to paragraph 4 during the 10 year period following his death determined as if 
  

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 such Participant had retired at age sixty-three (63) and lived for ten (10) years. In determining such present value, the
discount rate shall be a rate equal to the yield on 10 year government obligations determined on the last day of the month next preceding the lump sum payment hereunder, which payment shall be made within ninety (90) days of the date of the
Participant’s death. 
  
 (g) Notwithstanding the foregoing
provisions, a surviving spouse of a Special Participant shall be entitled to a spousal benefit only in accordance with the schedule on Exhibit B. No other benefit shall be payable to any other person. 
  
 7. Election of In-Service Distributions. 
  
 (a) Eligibility. A Participant who has at least fifteen (15) full years of
service with the Company after his admission to the Plan, who has attained the age of 65 and who has remained in the employ of the Company may elect to begin in-service distributions of his supplemental retirement benefit. 
  
 (b) Election of Benefit. A Participant satisfying the eligibility
requirements of paragraph 7(a) may make an irrevocable written election to begin receiving in-service payments. Such written election must be filed with the Company not later than the January 1 of the year prior to the year in which the Participant
wishes to begin receiving in-service payments; provided, however, that a Participant who is eligible to make such election as of the effective date of this amendment shall make such an election not later than December 25 of that year in order to
receive an initial distribution in that year. An election made under this paragraph 7(b) shall override all other provisions of the Plan that set forth distribution rules, and the Participant’s and Spouse’s benefits shall be paid under the
provisions of this paragraph 7. 
  

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 (c) Definitions 
  

(1) Accrued Benefit. Accrued Benefit means the supplemental retirement benefit that a Participant has earned, calculated under
paragraph 4(b), based on his five-year average annual compensation as of the effective date of benefit determination. 
  
 (2) Actuarial Equivalent. Actuarial Equivalent means a benefit of equal value computed using the interest and mortality assumptions
specified under the terms of the Retirement Plan. 
  
 (3) In-Service Distribution Date. In-Service Distribution Date means the date as of which in-service distributions are calculated and begin. 
  
 (4) Gross Supplemental Retirement Benefit. Gross Supplemental Retirement Benefit means the benefit calculated prior to any qualified plan
offsets (but after any reductions due to a Participant’s prior election to exchange benefits under this Plan for rights in and to a life insurance contract under the provisions of this Plan prior to November 24, 2003). 
  
 (d) Payment of In-Service Distribution. The lump sum present value shall be
calculated equal to the Actuarial Equivalent of a Participant’s Accrued Benefit determined as of a Participant’s In-Service Distribution Date. If a Participant made a prior election to exchange benefits under this Plan for rights in and to
a life insurance contract under the provisions of this plan prior to November 24, 2003, that Participant’s lump sum present value shall be reduced by the premium payments actually made by the Company prior to November 24, 2003. The Participant
shall receive payment of the lump sum present value in two parts as follows: 
  
 (1) 35% of the Participant’s lump sum benefit as of his In-Service Distribution Date shall be payable on, or as soon as administratively practical following, his In-Service Distribution Date; and, 
  
 (2) the remaining present value will be paid as a life
annuity in annual installments commencing on the first day of January of the second year following his In-Service Distribution Date. 
  
 (e) Termination of Employment. Upon the Participant’s termination of employment or retirement following the election of in-service distributions
under this paragraph 7, the Participant shall continue to receive payments of his benefit in the form elected at his In-Service Distribution Date. 
  

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 (f) Death of Participant. Upon the death of a Participant receiving benefit payments under this paragraph
7, a spouse’s benefit shall be payable only in the event the Participant was married to the spouse at the time of the termination of Participant’s employment by the Company. The benefit payable to the Participant’s spouse shall be an
amount equal to the difference between the amounts computed under (1) and (2) as follows: 
  
 (1) an amount equal to 80% of the Participant’s Gross Supplemental Retirement Benefit determined at the Participant’s In-Service
Distribution Date, reduced by the lump sum benefit amount determined under paragraph 7(d)(1), minus 
  
 (2) an amount equal to the total of the benefit the Participant’s spouse is entitled to receive under the Pension Plans determined as
of the Participant’s In-Service Distribution Date. 
  
 The spouse’s
benefit shall be paid to the surviving spouse in annual installments commencing on the later of the first day on which benefits would have been payable to the Participant under paragraph 7(d)(2) or the first day of the first month following the
Participant’s death. Such benefit shall continue until the death or remarriage of the surviving spouse. 
  
 (g) Limitation of Benefits. In no event shall the payments made to an electing Participant pursuant to this paragraph 7 be more than the total payments
that Participant would have received pursuant to the Plan had that Participant actually retired from the Company at the time of the Participant’s paragraph 7(b) election. The Company specifically shall apply this requirement before making any
payments pursuant to paragraph 7(d) and before making any payments pursuant to paragraphs 7(e) or 7(f). 
  

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 8. Non-Compete Provision. A Participant shall not, without the written consent of the Company,
directly or indirectly enter into or in any manner take part in any business, profession or other endeavor which shall be in competition with the business of the Company, either as an employee, agent, independent contractor, owner or otherwise in
any state in which the Company is conducting business. 
  
 9.
Miscellaneous Provisions. 
  
 (a) No Participant or spouse
shall have any right to receive benefits under the Plan prior to the termination of the Participant’s employment by the Company. 
  
 (b) In the event of the termination of a Participant’s employment by the Company prior to his death, disability or retirement, or in the event a
Participant breaches the noncompete provision in paragraph 8, all rights of the Participant and his spouse and all obligations of the Company under the Plan shall cease. 
  
 (c) The Plan shall be unfunded for federal income tax purposes and for purposes of Title I of ERISA. The Plan constitutes a
mere promise by the Company to make future benefit payments. Nevertheless, for the convenience of the Company, a trust fund may be established to segregate certain assets for the purpose of paying benefits under the Plan. The Company shall be the
beneficial owner of such assets, and no Participants or Beneficiary shall have any right, title, or interest in or to any such assets. 
  
 (d) Benefits payable to or for the benefit of a Participant or Beneficiary shall not be assignable and shall not be subject to the claims of creditors of
such Participant or Beneficiary. 
  
 (e) The Company reserves the
right at any time to amend, modify or terminate the Plan, in whole or in part. Any such amendment, modification or termination of the Plan shall 
  

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 be made by a resolution adopted by the Board of Directors and distributed to Participants within sixty (60) days from the
later of the date of adoption or the effective of such action; provided, however, that the Company shall not amend the Plan retroactively in such a manner as to deprive any Participant or Beneficiary of any benefit to the extent that such benefit
was accrued and vested prior to the amendment, modification or termination. 
  
 (f) A Participant shall not have the power to pledge, transfer, assign, anticipate, mortgage or otherwise encumber or dispose of in advance any interest in amounts payable hereunder or any of the payments provided for
herein, nor shall any interest in amounts payable hereunder or in any payments be subject to seizure for payment of any debts or judgments, or be reached or transferred by operation of law in the event of bankruptcy, insolvency or otherwise.

  
 10. Waiver of Vesting and Benefit Accrual Limitations.
The Board may, in its sole discretion, waive, modify or amend all or any portion of the provisions of the Plan that have the effect of limiting the amount or the timing of payments that are to be made under the Plan. Such action by the Board may be
made on a case by case basis or may be made with respect to all Participants. 
  
 11. Claims Procedure. Any claim by a Participant or his Beneficiary (hereafter “Claimant”) for benefits shall be submitted to the Committee. The Committee shall be responsible for deciding whether
such claim is within the scope provided by the Plan (a “Covered Claim”) and for providing full and fair review of the decision with respect to such claim. In addition, the Committee shall provide a full and fair review in accordance with
ERISA, including without limitation Section 503 thereof. 
  

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 Each Claimant or other interested person shall file with the Committee such pertinent information as the
Committee may specify, and in such manner and form as the Committee may specify and provide, and such person shall not have any rights or be entitled to any benefits or further benefits hereunder, as the case may be, unless such information is filed
by the Claimant or on behalf of the Claimant. Each Claimant shall supply at such times and in such manner as may be required, written proof that the benefit is covered under the Plan. If it is determined that a Claimant has not incurred a Covered
Claim or if the Claimant shall fail to furnish such proof as is requested, no benefits or no further benefits hereunder, as the case may be, shall be payable to such Claimant. 
  
 Notice of a decision by the Committee with respect to a claim shall be furnished to the Claimant within ninety (90) days
following the receipt of the claim by the Committee (or within ninety (90) days following the expiration of the initial ninety (90) day period, in a case where there are special circumstances requiring extension of time for processing the claim). If
special circumstances require an extension of time for processing the claim, written notice of the extension shall be furnished by the Committee to the Claimant prior to the expiration of the initial ninety (90) day period. The notice of extension
shall indicate the special circumstances requiring the extension and the date by which the notice of decisions with respect to the claim shall be furnished. Commencement of benefit payments shall constitute notice of approval of a claim to the
extent of the amount of the approved benefit. If such claim is wholly or partially denied, such notice shall be in writing and worded in a manner calculated to be understood by the Claimant, and shall set forth (i) the specific reason or reasons for
the denial; (ii) specific reference to pertinent provisions of the Plan on which the denial is based; (iii) a description of any additional material or information necessary for the Claimant to perfect the claim and an 
  

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 explanation of why such material or information is necessary; and (iv) an explanation of the Plan’s claims review
procedure. If the Committee fails to notify the Claimant of the decision regarding his or her claim in accordance with these “Claims Procedure” provisions, the claim shall be deemed denied and the Claimant shall then be permitted to
proceed with the claims review procedure provided herein. 
  
 Within sixty (60) days following receipt by the Claimant of notice of the claim denial, or within sixty (60) days following the close of the ninety (90) day period referred to herein, or if the Committee fails to notify the Claimant of the
decision within such ninety (90) day period, the Claimant may appeal denial of the claim by filing a written application for review with the Committee. Following such request for review, the Committee shall fully and fairly review the decision
denying the claim. Prior to the decision of the Committee, the Claimant shall be given an opportunity to review pertinent documents and to submit issues and comments to the Committee in writing. The decision of the Committee shall be made within
sixty (60) days following receipt by the Committee of the request for review (or within one hundred and twenty (120) days after such receipt, in a case where there are special circumstances requiring extension of time for reviewing such denied
claim). The Committee shall deliver its decision to the Claimant in writing. If the decision on review is not furnished within the prescribed time, the claim shall be deemed denied on review. 
  
 For all purposes under the Plan, the decision with respect to a claim if no
review is requested and the decision with respect to a claim if review is requested shall be final, binding and conclusive on all interested parties as to matters relating to the Plan. 
  

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 IN WITNESS WHEREOF, the Plan has been duly amended, restated as of the 24th day of November, 2003. 
  

			
	 MEDIA GENERAL, INC.

		
	 By
	 	 /s/ Marshall N. Morton

  

 16Form of Tax Sharing Agreement dated 10/01/02 among NFS

 Exhibit 10.2 
  
 TAX SHARING AGREEMENT 
  

THIS TAX SHARING AGREEMENT (the “Agreement”) dated as of October 1, 2002, between Nationwide Financial Services, Inc., a Delaware company (“Nationwide
Financial”) and any corporation that may hereafter be a subsidiary of Nationwide Financial and become a party hereto as contemplated by Section 8 hereof (collectively, the “Subsidiaries”). 
  
 Nationwide Financial and the Subsidiaries are members of an affiliated group of corporations
as defined in Section 1504 of the Internal Revenue Code of 1986, as amended (the “Code”), of which Nationwide Financial is the common parent. Such affiliated group of corporations is referred to herein as the “Group.” The Group
will file consolidated federal income tax returns pursuant to Sections 1501 et seq of the Code. In addition, members of the Group may be eligible to file consolidated or combined state or local income or franchise tax returns.
Nationwide Financial and the Subsidiaries desire to allocate among themselves the benefits and burdens which arise from filing of such consolidated or combined tax returns and, accordingly, hereby agree as follows: 
  
 Section 1. Definitions. As used herein, the following terms shall have the following
meanings (all terms defined in this Section 1 or in other provisions of this Agreement in the singular shall have the same meanings when used in the plural and vice versa): 
  
 “Includible Corporation” shall mean, with respect to any entity, any corporation
that is a subsidiary of such entity and that now or in the future qualifies under Section 1501 et seq. of the Code as an includible corporation of an affiliated group of corporations of which such entity is the parent. 
  
 “Obligor” shall mean, individually, Nationwide Financial and each of the
Subsidiaries that is or becomes a party hereto. 
  
 “Tax Year” shall
mean each year or other period during which the Subsidiaries are included in a consolidated federal income tax return with Nationwide Financial. 
  
 In addition, for purposes of this Agreement, the “federal income tax liability” or “federal income tax refund” for any Tax Year shall
be an amount equal to the decrease or increase, respectively, in the earnings and profits of Nationwide Financial or any Subsidiary as calculated under Section 1552(a)(2) and Regulation 1.1502-33(d)(3) (the Percentage Method, using 100%), but
without regard to the provisions of Section 55 of the Code. 
  
 Section 2.
Representations and Warranties. Each Obligor hereby represents and warrants to each other Obligor that: 
  
 (a) Such Obligor is a corporation duly incorporated, validly existing and in good standing under the laws of the jurisdiction of its incorporation. 
  
 (b) None of the execution and delivery of this Agreement, the consummation of the transaction herein contemplated or compliance with the
terms and provisions hereof will conflict with or result in a breach of, or require any consent under, the Charter, Bylaws, Code of Regulations or Articles of Incorporation of such Obligor, or, to the best knowledge of such Obligor, any applicable
law or regulation, or any order, writ, injunction or decree of any court or governmental authority or agency, or any agreement or instrument to which 

  

 1 

 
such Obligor is a party or by which such Obligor is bound or to which such Obligor is subject, or constitute a default under any such agreement or
instrument, or result in the creation or imposition of any lien on any of the revenues or assets of such Obligor pursuant to the terms of any such agreement or instrument. 
  
 (c) Such Obligor has all necessary corporate power and authority to execute, deliver and perform its obligations under this Agreement; the
execution, delivery and performance by such Obligor of this Agreement have been duly authorized by all necessary corporate action on its part; and this Agreement has been duly and validly executed and delivered by such Obligor and constitutes its
legal, valid and binding obligation, enforceable against such Obligor in accordance with its terms, except as suchenforceability may be limited by (a) bankruptcy, insolvency, reorganization, moratorium or similar laws of general applicability
affecting the enforcement of creditors’ rights and (b) the application of general principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at law). 
  
 (d) No authorizations, approvals or consents of and no filing or registrations with, any
governmental or regulatory authority or agency are necessary for the execution, delivery or performance by such Obligor of this Agreement or for the validity or enforceability hereof or such authorizations, approvals, consents, filings or
registrations have been obtained or made. 
  
 Section 3. Consolidated Tax
Returns. Nationwide Financial will file a consolidated federal income tax return for all taxable periods that it is eligible to do so. Nationwide Financial and the Subsidiaries agree to file such consents, elections and other documents and to
take such other action as may be necessary or appropriate to carry out the purposes of this Section 3. Nationwide Financial will timely pay the Group’s federal income tax liability for each Tax Year. 
  
 Section 4. Payment of Tax Liability. For each Tax Year, each Subsidiary will pay to
Nationwide Financial an amount equal to the federal income tax liability attributable to such Subsidiary for such Tax Year within sixty (60) days following the filing of the consolidated federal income tax return of the Group. 
  
 Section 5. Estimated Taxes. If in any Tax Year Nationwide Financial believes in good
faith that any Subsidiary will be obligated to make payment to Nationwide Financial pursuant to Section 4 hereof in respect of such Tax Year, such Subsidiary may be required by Nationwide Financial to pay such amounts as would be necessary to make
estimated payments in respect of its federal income tax liability, if any, that the Subsidiary will be obligated to pay under Section 4 hereof. Nationwide Financial shall calculate the amount of the payments to be made by the Subsidiary pursuant to
this Section 5 in a manner consistent with the conventions used by Nationwide Financial to compute its estimated tax, and shall provide the Subsidiary with at least 10 days’ notice of the amount due. Estimated payments may be required to be
paid by the Subsidiary to Nationwide Financial, even if no such payment by Nationwide Financial is required at that time. Estimated payments to be made under this Section 5 shall include payments due within ninety (90) days following the end of the
Tax Year. 
  
 If, following the filing of the Group’s federal income tax
return for any Tax Year, it shall be determined that the actual payments required to be made by each Subsidiary pursuant to Section 4 hereof in respect of such Tax Year shall not be equal to the estimated payments made pursuant to this Section 5,
then each Subsidiary and Nationwide Financial shall make such adjustments of payments between themselves in such amounts as shall be necessary so that the payments actually made by such Subsidiary to Nationwide Financial in respect of such Tax Year
shall be equal to the amounts that should have been paid in respect of such Tax Year pursuant to Section 4. 
  

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 Section 6. Refunds. If, on the basis of the computation made by Nationwide Financial in accordance with Section 4
hereof, any Subsidiary is entitled to a federal income tax refund taking into account all facts in existence at the time of such determination, but excluding any tax attributes of the Subsidiary which have been utilized by the Group and for which
the Subsidiary has been previously compensated, Nationwide Financial shall pay such Subsidiary the amount of the federal income tax refund within ninety (90) days following the filing of the consolidated federal income tax return of the Group.

  
 Section 7. Redeterminations. In the event of any adjustment to the tax
return of the Group as filed (by reason of an amended return, claim for refund or an audit by the Internal Revenue Service), the liability of Nationwide Financial and the Subsidiaries shall be redetermined to give effect to any such adjustment as if
it had been made as part of the original computation of tax liability. Payments shall be made within ninety (90) days of any corresponding payments to the Internal Revenue Service or the receipt of any refund from the Internal Revenue Service. Any
payments shall include interest and penalties equal to the amounts actually paid to, or received from, the Internal Revenue Service with respect to the redetermination of tax liabilities. Nationwide Financial shall calculate the amounts of any such
payments and shall give the Subsidiaries at least 10 days notice of any amounts payable by the Subsidiaries. 
  
 Section 8. Future Subsidiaries. Nationwide Financial and the Subsidiaries agree to cause any corporation that in the future will qualify as an Includible Corporation of Nationwide Financial, to become a party
hereto as an additional “‘Subsidiary” hereunder. 
  
 Section 9.
Administrative Matters. 
  
 9.01 Information. The Subsidiaries shall
provide Nationwide Financial with such information as Nationwide Financial may need in connection with the preparation of federal income tax returns for the Group. Nationwide Financial shall prepare, or have prepared at its expense, the federal
consolidated income tax returns of the Group, and Nationwide Financial and the Subsidiaries shall cooperate with each other in the preparation of such federal income returns. 
  
 9.02 Audits. Nationwide Financial shall act as agent for the Subsidiaries in the event of any audit of Nationwide Financial’s
federal consolidated income tax returns or any consolidated or combined state or local income or franchise tax returns that may have been filed and in any administrative or judicial proceedings with respect to those returns. Nationwide Financial and
the Subsidiaries shall cooperate with each other in such audits, administrative or judicial proceedings. 
  
 9.03 Consent to Settlements. Nationwide Financial shall inform each Subsidiary of any audits, administrative or judicial proceedings that may affect the tax liability of the Subsidiaries. Nationwide Financial
shall not settle any such issues without the Subsidiaries’ consent which consent may not be unreasonably withheld. 
  
 Section 10. State and Local Taxes. If Nationwide Financial and any Subsidiaries of Nationwide Financial, are eligible, but not required, to file consolidated or
combined state or local income or franchise tax returns for any Tax Year, Nationwide Financial shall determine, in its sole discretion, whether to file any such return for such Tax Year. In the event that Nationwide Financial shall elect for any Tax
Year so to file consolidated or combined state or local income or franchise tax returns (or in the event that Nationwide Financial shall be required to file such returns), each Subsidiary shall pay to Nationwide Financial an amount equal to the
amount of state or local income or franchise tax for such Tax Year that such Subsidiary would pay as a separate corporation. Nationwide Financial shall pay to each Subsidiary the amount of any refunds such Subsidiary would have received from any
state or local authority had it filed separate returns for such Tax Year. Principles 

  

 3 

 
analogous to those applicable to computations, payments, refunds, elections and adjustments for federal income taxes provided for in this Agreement shall
apply to such state and local income and franchise taxes. 
  
 Section 11. State
Insurance Regulation. In the event any state shall require a different procedure with respect to the payment of the federal or state tax liability of a member of the Group for the purposes of regulating insurance companies, such other method
shall be utilized with respect to the members of the Group affected thereby. 
  
 Section 12. Ratification. Notwithstanding any prior agreement of the parties, or any prior decision of Nationwide Financial or the Subsidiaries, the actions of the officers and employees of the parties which have been taken prior to
the date of this agreement concerning the allocation and payment of federal, state and local tax liability are hereby ratified and affirmed, and the parties agree to be bound by such actions. 
  
 Section 13. Miscellaneous. 
  
 13.01 Notices. All notices hereunder shall be in writing and telecopied or delivered
to the intended recipient at its “Address for Notices” specified beneath its name on the signature pages hereof or, as to any party, at such other address as shall be designated by such party in a notice to each other party, provided that
notices to any Subsidiary shall be given to such Subsidiary at the “Address for Notice’. Except as otherwise provided in this Agreement, all such communications shall be deemed to have been duly given when transmitted by telecopier or
personally delivered or, in the case of a mailed notice, upon receipt, in each case given or addressed as aforesaid. 
  
 13.02 Governing Law. This Agreement shall be governed by, and construed in accordance with, the law of the State of Ohio 
  
 13.03 Waivers. Etc. The terms of this Agreement may be waived, altered or amended only
by an instrument in writing duly executed by Nationwide Financial and the Subsidiaries. Any such amendment or waiver shall be binding upon Nationwide Financial and the Subsidiaries. 
  
 13.04 Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of the respective successors and assigns
of Nationwide Financial and the Subsidiaries. 
  
 13.05 Counterparts,
Integration. This Agreement may be executed in any number of counterparts, all of which taken together shall constitute one and the same instrument and any of the parties hereto may execute this Agreement by signing any such counterpart. This
Agreement constitutes the entire agreement and understanding among the parties hereto and supersedes any and all prior agreements and understanding, oral or written, relating to the subject matter hereof 
  
 13.06 Number. Unless otherwise provided, all references in the Agreement that are in
the singular shall be construed to include the plural, and all references in the plural shall be construed to include the singular. 
  
 Section 14. Record Retention. Nationwide Financial will retain copies of all tax returns, related schedules and work papers, and all material records and other
documents in connection with the provisions of this Agreement until the expiration of the statute of limitations (including extensions) for the taxable years to which such tax returns and other documents relate and until the final determination of
any payments which may be required in respect of such years under this Agreement. Each Subsidiary also shall retain copies of all such tax returns and other documents as may be required by applicable laws and regulations. 
  

 4 

 Section 15. Additional Payment. Notwithstanding any other provision of this Agreement, in the event the federal,
state or local tax of any Obligor is permanently reduced as a result of a transaction which (i) has no impact on income for financial accounting purposes, and (ii) results in a permanent increase in any such tax for another Obligor, the Obligor
whose taxes are reduced shall, within sixty (60) days of a determination that this provision is applicable, pay the amount by which its taxes were reduced to the Obligor whose taxes are increased as a result of the transaction. 
  
 IN WITNESS WHEREOF, the parties hereto have caused this Tax Sharing Agreement to be duly
executed and delivered as of the day and year first written above. 
  

									
	 Nationwide Financial Services, Inc.
	 	 	 	 401(k) Investment Services, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President - Taxation

  

											
	 Address for Notices:
	 	 	 	 	 	 Address for Notices:

				
	 One Nationwide Plaza
	 	 	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 	 	 Attention: Vice President – Taxation

  

											
	 401(k) Investment Advisors, Inc.
	 	 	 	 	 	 Affiliate Agency, Inc.

						
	 By:
	 	 	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 	 	 Vice President – Taxation

  

											
	 Address for Notices:
	 	 	 	 	 	 Address for Notices:

				
	 One Nationwide Plaza
	 	 	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 	 	 Attention: Vice President – Taxation

  

											
	 The 401(k) Companies, Inc.
	 	 	 	 	 	 Financial Horizons Distributors Agency of Alabama, Inc.

						
	 By:
	 	 	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 	 	 Vice President – Taxation

  

											
	 Address for Notices:
	 	 	 	 	 	 Address for Notices:

				
	 One Nationwide Plaza
	 	 	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 	 	 Attention: Vice President – Taxation

  

 5 

									
	 Affiliate Agency of Ohio, Inc.
	 	 	 	 Financial Horizons Distributors Agency of Oklahoma, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Financial Horizons Distributors Agency of Ohio, Inc.
	 	 	 	 Financial Horizons Securities Corporation

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Financial Horizons Distributors Agency of Texas, Inc.
	 	 	 	 Landmark Financial Services of New York, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 The 401(k) Company
	 	 	 	 Nationwide Financial Institution Distributors Agency, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

 6 

									
	 National Deferred Compensation, Inc.
	 	 	 	 Nationwide Financial Institution Distributors Agency, Inc. of New Mexico

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Financial Institution Distributors Agency, Inc. of Mass.
	 	 	 	 Nationwide Retirement Solutions, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Retirement Plan Services, Inc.
	 	 	 	 Nationwide Retirement Solutions, Inc. of Arizona

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Retirement Solutions, Inc. of Arkansas
	 	 	 	 Nationwide Retirement Solutions, Inc. of Montana

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

 7 

									
	 Nationwide Retirement Solutions, Inc. of New Mexico
	 	 	 	 Nationwide Retirement Solutions, Inc. of Nevada

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Retirement Solutions, Inc. of Ohio
	 	 	 	 Nationwide Retirement Solutions, Inc. of Oklahoma

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Retirement Solutions, Inc. of South Dakota
	 	 	 	 Nationwide Retirement Solutions, Inc. of Texas

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

	 Address for Notices:
	 	 	 	 Address for Notices:

  

									
			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Retirement Solutions, Inc. of Alabama
	 	 	 	 Nationwide Retirement Solutions, Insurance Agency, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

 8 

									
	 Nationwide Retirement Solutions, Inc. of Wyoming
	 	 	 	 NFS Distributors, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Nationwide Trust Company, FSB
	 	 	 	 Pension Associates, Inc.

					
	 By:
	 	 	 	 	 	 By:
	 	 
	 	 	
	 	 	 	 	 	

	 Alan A. Todryk
	 	 	 	 Alan A. Todryk

	 Vice President – Taxation
	 	 	 	 Vice President – Taxation

  

									
	 Address for Notices:
	 	 	 	 Address for Notices:

			
	 One Nationwide Plaza
	 	 	 	 One Nationwide Plaza

	 Columbus, Ohio 43215
	 	 	 	 Columbus, Ohio 43215

	 Attention: Vice President – Taxation
	 	 	 	 Attention: Vice President – Taxation

  

									
	 Riverview Agency, Inc.
	 	 	 	 
					
	 By:
	 	 	 	 	 	 	 	 
	 	 	
	 	 	 	 	 	 
	 Alan A. Todryk
	 	 	 	 
	 Vice President – Taxation
	 	 	 	 

  

							
	 Address for Notices:
	 	 	 	 
			
	 One Nationwide Plaza
	 	 	 	 
	 Columbus, Ohio 43215
	 	 	 	 
	 Attention: Vice President – Taxation
	 	 	 	 

  

 9

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