Document:

EX-10.4

 Exhibit 10.4 
  

 
  
  

TAX SHARING AGREEMENT 

BETWEEN 
 LIBERTY GLOBAL
PLC 
 AND 

LIBERTY LATIN AMERICA LTD. 

 Table of Contents 

 

							
	 	    	 	  	Page	 
		
	 ARTICLE I DEFINITIONS
	  	 	7	 
			
	            Section 1.01
	    	 Definitions
	  	 	7	 
		
	 ARTICLE II ALLOCATION OF TAX LIABILITIES
	  	 	14	 
			
	           Section 2.01
	    	 Liability for Taxes
	  	 	14	 
		
	
                   
  (a)  Distributing Liabilities and Payments
	  	 	14	 
		
	
                   
  (b)  Splitco Liabilities and Payments
	  	 	14	 
		
	
                   
  (c)  Use of Tax Benefits
	  	 	15	 
			
	            Section 2.02
	    	 Allocation Rules
	  	 	15	 
		
	
                   
  (a)  General Rule
	  	 	15	 
		
	
                   
  (b)  Split-Off Taxes and Related Losses
	  	 	16	 
		
	
                   
  (c)  PR Spin-Off Taxes and Related Losses
	  	 	16	 
		
	
                   
  (d)  Restructuring Taxes and Related Losses
	  	 	16	 
		
	
                   
  (e)  Tracking Stock Taxes and Related Losses
	  	 	16	 
		
	
                   
  (f)  Historical Transactions Taxes and Related Losses
	  	 	17	 
		
	
                   
  (g)  Carryovers or Carrybacks of Tax Benefits
	  	 	17	 
		
	
                   
  (h)  Splitco Carrybacks from Post-Distribution Period
	  	 	17	 
		
	
                   
  (i)  Employee Compensation and Employee Benefits
	  	 	18	 
		
	
                   
  (j)  Acquired Subsidiaries
	  	 	19	 
		
	
                   
  (k)  Transfer Taxes
	  	 	19	 
		
	 ARTICLE III PREPARATION AND FILING OF TAX RETURNS
	  	 	19	 
			
	            Section 3.01
	    	 Combined Returns
	  	 	19	 
			
	            Section 3.02
	    	 Separate Returns
	  	 	19	 
		
	
                   
  (a)  Tax Returns Prepared by Distributing
	  	 	19	 

  
 2 

							
		 	
                   
 (b)  Tax Returns Prepared by Splitco
	  	 	19	 
		
	
            Section 3.03    
Provision of Information
	  	 	20	 
			
		 	
                   
   (a)  General
	  	 	20	 
			
		 	
                   
   (b)  Certification
	  	 	20	 
		
	
            Section 3.04    
Special Rules Relating to the Preparation of Tax Returns
	  	 	20	 
			
		 	
                   
   (a)  General Rule
	  	 	20	 
			
		 	
                   
   (b)  Tax Return Positions
	  	 	20	 
			
		 	
                   
   (c)  Combined Returns
	  	 	21	 
			
		 	
                   
   (d)  Splitco Tax Returns
	  	 	21	 
			
		 	
                   
   (e)  Amended Returns and Other Actions
	  	 	22	 
			
		 	
                   
   (f)  Filing Claims for Carrybacks
	  	 	22	 
		
	 ARTICLE IV TAX PAYMENTS
	  	 	22	 
		
	
            Section 4.01    
Payment of Taxes to Tax Authority
	  	 	22	 
		
	
            Section 4.02    
Indemnification Payments
	  	 	22	 
			
		 	
                   
   (a)  Tax Payments Made by the Distributing Group
	  	 	22	 
			
		 	
                   
   (b)  Tax Payments Made by the Splitco Group
	  	 	23	 
		
	
            Section 4.03    
Payments for Tax Refunds and Tax Benefits
	  	 	23	 
			
		 	
                   
   (a)  Tax Refund or Tax Benefit Received by Distributing Group
	  	 	23	 
			
		 	
                   
   (b)  Tax Refund or Tax Benefit Received by Splitco Group
	  	 	23	 
			
		 	
                   
   (c)  Rules Regarding Tax Benefits
	  	 	23	 
		
	
            Section 4.04    
Interest on Late Payments
	  	 	23	 
		
	
            Section 4.05    
Initial Determinations and Subsequent Adjustments
	  	 	23	 
		
	
            Section 4.06    Tax
Consequences of Payments
	  	 	24	 
			
		 	
                   
   (a)  General
	  	 	24	 
			
		 	
                   
   (b)  Protective Section 336(e) Election
	  	 	24	 

  
 3 

							
	 ARTICLE V ASSISTANCE AND COOPERATION; TAX RECORDS
	  	 	25	 
			
	             Section 5.01
	    	 Cooperation
	  	 	25	 
			
	             Section 5.02
	    	 Retention of Tax Records
	  	 	25	 
			
	             Section 5.03
	    	 Access to Tax Records
	  	 	26	 
			
	             Section 5.04
	    	 Confidentiality
	  	 	26	 
			
	             Section 5.05
	    	 Delivery of Tax Records
	  	 	26	 
		
	 ARTICLE VI RESTRICTIONS ON CERTAIN ACTIONS OF SPLITCO; INDEMNITY
	  	 	27	 
			
	             Section 6.01
	    	 Restrictive Covenants
	  	 	27	 
		
	
                   
     (a)  General Restrictions
	  	 	27	 
		
	
                   
     (b)  Restricted Actions
	  	 	27	 
		
	
                   
     (c)  Reporting
	  	 	27	 
		
	
                   
     (d)  No Fault Allocation of Liability
	  	 	27	 
			
	             Section 6.02
	    	 Distributing Indemnity
	  	 	28	 
			
	             Section 6.03
	    	 Splitco Indemnity
	  	 	28	 
			
	             Section 6.04
	    	 Scope
	  	 	28	 
			
	             Section 6.05
	    	 Notices of Tax Contests
	  	 	29	 
			
	             Section 6.06
	    	 Control of Tax Contests Generally
	  	 	29	 
		
	
                   
     (a)  General Rule
	  	 	29	 
		
	
                   
     (b)  Non-Preparer Participation Rights
	  	 	29	 
			
	             Section 6.07
	    	 Cooperation
	  	 	29	 
			
	             Section 6.08
	    	 Joint Claims
	  	 	30	 
			
	             Section 6.09
	    	 Other Claims
	  	 	30	 
		
	 ARTICLE VII DISAGREEMENTS
	  	 	30	 
			
	             Section 7.01
	    	 General Procedures
	  	 	30	 
			
	             Section 7.02
	    	 Tax Advisor Resolution
	  	 	30	 

  
 4 

							
			
	             Section 7.03
	    	 High-Level Dispute
	  	 	31	 
		
	 ARTICLE VIII GENERAL PROVISIONS
	  	 	31	 
			
	             Section 8.01
	    	 Survival
	  	 	31	 
			
	             Section 8.02
	    	 Predecessors or Successors
	  	 	31	 
			
	             Section 8.03
	    	 Expenses
	  	 	31	 
			
	             Section 8.04
	    	 Governing Law; Jurisdiction
	  	 	32	 
			
	             Section 8.05
	    	 Waiver of Jury Trial
	  	 	32	 
			
	             Section 8.06
	    	 Notices
	  	 	33	 
			
	             Section 8.07
	    	 Counterparts
	  	 	33	 
			
	             Section 8.08
	    	 Binding Effect; Assignment
	  	 	33	 
			
	             Section 8.09
	    	 Severability
	  	 	33	 
			
	             Section 8.10
	    	 Amendments; Waivers
	  	 	34	 
			
	             Section 8.11
	    	 Effective Date
	  	 	34	 
			
	             Section 8.12
	    	 Change in Law
	  	 	34	 
			
	             Section 8.13
	    	 Authorization, Etc.
	  	 	34	 
			
	             Section 8.14
	    	 No Third Party Beneficiaries
	  	 	34	 
			
	             Section 8.15
	    	 Entire Agreement
	  	 	34	 
			
	             Section 8.16
	    	 No Strict Construction; Interpretation
	  	 	35	 
		
	
                   
     (a)  Construction
	  	 	35	 
		
	
                   
     (b)  Interpretation
	  	 	35	 
			
	             Section 8.17
	    	 Headings
	  	 	35	 

  
 5 

 TAX SHARING AGREEMENT 

THIS TAX SHARING AGREEMENT (this “Agreement”) is entered into as of December [●], 2017, between
Liberty Global plc, a company organized under the laws of England and Wales (“Distributing”), and Liberty Latin America Ltd., a company organized under the laws of Bermuda (“Splitco”). Unless otherwise indicated,
all “Section” references in this Agreement are to sections of this Agreement. 
 RECITALS 

WHEREAS, Splitco is a direct, wholly-owned subsidiary of Distributing; 

WHEREAS, the Board of Directors of Distributing has determined that it would be appropriate and desirable for Distributing to
separate the Splitco Business from the Distributing Business; 
 WHEREAS, the Board of Directors of Splitco has approved
such transaction; 
 WHEREAS, Distributing and Splitco have entered into the Reorganization Agreement, dated as of December
[●], 2017 (the “Reorganization Agreement”), pursuant to which the Splitco Business will be separated from the Distributing Business. 

WHEREAS, Distributing and Splitco intend for (i) the transfer of any assets of the Splitco Business by Distributing to
Splitco, together with the assumption of any liabilities of Distributing by Splitco in connection therewith (the “Contribution”), (ii) the distribution of all of the outstanding shares of Splitco by Distributing to the holders of
LiLAC Ordinary Shares (the “Distribution”), and (iii) the redesignation of LiLAC Ordinary Shares as deferred shares, the transfer of such deferred shares for no consideration to a third-party designee and the subsequent
acquisition or cancellation of the deferred shares by Distributing (the “Deferred Shares Transactions”), taken together, to qualify as a tax-free reorganization and split-off transaction under Sections 368(a)(1)(D), 355 and related provisions of the Code (the “Split-Off”); 

WHEREAS, prior to and in connection with the Split-Off, Distributing and its
subsidiaries will undertake the transactions comprising the Restructuring pursuant to the Reorganization Agreement, including (i) the successive distributions of 100 percent of the membership interests of LGI International Holdings LLC, a
Delaware limited liability company that is classified as a disregarded entity for U.S. federal income tax purposes (“LGI Holdings”), and that owns 100 percent of the outstanding stock of LiLAC Communications Inc., a Delaware
corporation (“Communications”), (x) to LGI International Inc., a Delaware corporation (“LGI International”), (x) by LGI International to Liberty Global Inc., a Delaware corporation (“LGI”), and
(z) by LGI to Distributing, in each case, in a transaction intended to qualify as tax-free under Section 355 of the Code (collectively, the “PR
Spin-Off”), and (ii) the transactions set forth on the Restructuring Plan attached to the Reorganization Agreement as Schedule 1.1 (such transactions, other than the PR Spin-Off, the “Restructuring Transactions”); 
 WHEREAS, prior to and
not in connection with the Split-Off or the Restructuring, Distributing and its subsidiaries undertook certain acquisitions, restructurings and other transactions related to the Splitco Business (the
“Historical Transactions”); and 

  
 6 

 WHEREAS, the parties desire to provide for and agree upon the parties’
respective rights, responsibilities and obligations with respect to Taxes and Tax Benefits arising prior to, as a result of, and subsequent to Split-Off, the filing of Tax Returns, the control of audits and
other matters relating to Taxes. 
 NOW, THEREFORE, in consideration of the foregoing and the covenants and agreements set
forth below, and intending to be legally bound hereby, Distributing and Splitco hereby agree as follows: 
 ARTICLE I 

DEFINITIONS 

Section 1.01    Definitions. For purposes of this Agreement, the following terms have the
following meanings: 
 “Affiliate” means with respect to any Person, any other Person that directly or
indirectly, through one or more intermediaries, Controls, is Controlled by, or is under common Control with, such first Person; provided, that, for any purpose hereunder, none of the persons listed in clause (i) or (ii) shall be deemed to be
Affiliates of any person listed in the other such clause: (i) Splitco and each of the other members of the Splitco Group, and (ii) Distributing and each of the other members of the Distributing Group. 

“Agreement” has the meaning set forth in the preamble hereof. 

“Business Day” means any day other than a Saturday, Sunday or a day on which banking institutions in New York
City, New York or London, England are authorized or required by law or executive order to close. 
 “Claiming
Company” has the meaning set forth in Section 2.02(i). 
 “Claimed
Deductions” has the meaning set forth in Section 2.02(i). 
 “Code”
means the U.S. Internal Revenue Code of 1986, as amended from time to time, or any comparable successor law. 

“Combined Return” means with respect to any Tax Return for a Tax Year beginning on or before the Distribution
Date, any Tax Return that includes Tax Items of both the Distributing Business and the Splitco Business, determined in accordance with the allocation rules of Section 2.02. 

“Communications” has the meaning set forth in the recitals hereof. 

“Company” means Distributing or Splitco, as the context requires. 

“Compensatory Equity Interests” means shares (restricted or otherwise), equity interests, options, share
appreciation rights, restricted share units, performance share units or other similar rights with respect to the equity of any entity granted prior to the Distribution in connection with 

  
 7 

 
employee, independent contractor or director compensation (including, for the avoidance of doubt, share (restricted or otherwise), equity interests, options, share appreciation rights, restricted
share units, performance share units or other similar rights issued in substitution for any of the foregoing by reason of the Distribution or any subsequent transaction). 

“Contribution” has the meaning set forth in the recitals hereof. 

“Control” means, with respect to any Person, the possession, directly or indirectly, of the power to direct
or cause the direction of the management or policies of such Person, whether through ownership of securities or partnership, membership, limited liability company, or other ownership interests, by contract or otherwise and the terms
“Controlling” and “Controlled” have meanings correlative to the foregoing. 

“CWC” has the meaning set forth in Section 2.02(f)(iii). 

“Deferred Compensation Deduction” has the meaning set forth in Section 2.02(i).

 “Deferred Shares Transactions” has the meaning set forth in the recitals hereof. 

“Disclosing Party” has the meaning set forth in Section 5.04. 

“Distributing” has the meaning set forth in the preamble hereof. 

“Distributing Acquired Subsidiary” has the meaning set forth in Section 2.02(j).

 “Distributing Business” means, (i) with respect to any Tax Year (or portion thereof) ending on or
before the Distribution Date, the assets, liabilities, and businesses of Liberty Global’s European businesses; and (ii) with respect to any Tax Year (or portion thereof) beginning after the Distribution Date, the assets, liabilities, and
businesses of the Distributing Group during such Tax Year (or portion thereof). 
 “Distributing Group”
means, with respect to any Tax Year (or portion thereof) beginning after the Distribution Date, Distributing and each Subsidiary of Distributing (but only while such Subsidiary is a Subsidiary of Distributing). 

“Distributing Indemnitees” has the meaning set forth in Section 6.03. 

“Distribution” has the meaning set forth in the recitals hereof. 

“Distribution Date” means the date on which the Distribution occurs. 

“Due Date” has the meaning set forth in Section 4.04. 

“Employing Company” has the meaning set forth in Section 2.02(i). 

“Final Determination” means the final resolution of any Tax liability for any Tax period by or as a result of
(i) a final and unappealable decision, judgment, decree or other order by any court of competent jurisdiction, (ii) a final settlement with a Tax Authority, including a closing agreement or accepted offer in compromise under Sections 7121
or 7122 of the Code or a 

  
 8 

 
comparable arrangement under the laws of England and Wales or another jurisdiction, (iii) any allowance of a refund in respect of an overpayment of Tax, but only after the expiration of all
periods during which such amount may be recovered by the jurisdiction imposing such Tax, or (iv) any other final disposition, including by reason of the expiration of the applicable statute of limitations. 

“First Company” has the meaning set forth in Section 2.01(c)(i). 

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

“High-Level Dispute” means any dispute or disagreement in which the amount of liability in dispute exceeds
$10 million. 
 “Historical Transactions” has the meaning set forth in the recitals hereof. 

“Historical Transactions Taxes and Related Losses” means any Taxes and Losses resulting from a Historical
Transaction (i) as originally reported for Tax purposes, including based on its Intended Tax Treatment, or (ii) pursuant to an adjustment, amended Tax Return or Final Determination, including the failure to qualify for its Intended Tax
Treatment. 
 “Intended Tax Treatment” means the tax treatment as originally reported on the relevant Tax
Return for (i) the Restructuring Transactions and (ii) the Historical Transactions. 
 “Interest
Rate” means the Rate determined below, as adjusted as of each Interest Rate Determination Date. The “Rate” means, with respect to each period between two consecutive Interest Rate Determination Dates, a rate determined at
approximately 11:00 a.m., London time, two London business days before the earlier Interest Rate Determination Date equal to the greater of: (x) the sum of (i) the six month dollar LIBOR rate as displayed on page “LR” of
Bloomberg (or such other appropriate page as may replace such page) or, if LIBOR is no longer available, a comparable successor rate, plus (ii) 2%, and (y) the interest rate that would be applicable at such time to a “large corporate
underpayment” (within the meaning of Section 6621(c) of the Code) under Sections 6601 and 6621 of the Code. Interest will be calculated on the basis of a year of 365 days and the actual number of days for which due. 

“Interest Rate Determination Date” means the Due Date and each March 31, June 30, September 30
and December 31 thereafter. 
 “Issuing Corporation” has the meaning set forth in
Section 3.04(f). 
 “Joint Claim” means any pending or threatened Tax Contest
claim, action, suit, investigation or proceeding brought by a Tax Authority or a third party relating to relating to (i) any Historical Transactions Taxes and Related Losses, (ii) any Tracking Stock Taxes and Losses, (iii) any PR Spin-Off Taxes and Related Losses, (iv) any Restructuring Taxes and Related Losses, and (v) any Split-Off Taxes and Related Losses, in each case for which one
Company is or may be indemnified (in whole or in part) by the other Company under Article VI. 

“LGI” has the meaning set forth in the recitals hereof. 

  
 9 

 “LGI International” has the meaning set forth in the recitals
hereof. 
 “Liberty Global Ordinary Shares” means Distributing’s Class A Liberty Global ordinary
shares, Class B Liberty Global ordinary shares and Class C Liberty Global ordinary shares, and any series or class of shares into which Distributing’s Class A, Class B, or Class C common shares is redesignated,
reclassified, converted or exchanged following the Distribution. 
 “LiLAC Ordinary Shares” means
Distributing’s Class A LiLAC ordinary shares, Class B LiLAC ordinary shares and Class C LiLAC ordinary shares. 

“Losses” means any and all damages, losses, deficiencies, liabilities, obligations, penalties, judgments,
settlements, claims, payments, fines, interest, costs and expenses (including, without limitation, the fees and expenses of any and all actions and demands, assessments, judgments, settlements and compromises relating thereto and the costs and
expenses of attorneys’, accountants’, consultants’ and other professionals’ fees and expenses incurred in the investigation or defense thereof or in asserting, preserving or enforcing an indemnified Person’s rights
hereunder); provided, however, that “Losses” shall exclude any special or punitive damages; provided, further, that the foregoing proviso will not be interpreted to limit indemnification for Losses incurred as a result of the assertion by
a claimant (other than the parties hereto and their successors and assigns) in a third-party claim for special or punitive damages. 

“Non-Preparer” means the Company that is not responsible for the
preparation and filing of the Combined Return or Separate Return, as applicable, pursuant to Article III. 

“Past Practices” has the meaning set forth in Section 3.04(b). 

“Payment Date” means (x) with respect to any U.S. federal income tax return, the due date for any
required installment of estimated taxes determined under 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 (y) with respect to any other Tax Return, the corresponding dates determined under the applicable Tax Law. 

“Person” means any individual, corporation, company, partnership, trust, incorporated or unincorporated
association, joint venture or other entity of any kind. 
 “Post-Distribution Period” means any taxable
period (or portion thereof) beginning after the Distribution Date. 
 “PR
Spin-Off” has the meaning set forth in the recitals hereof. 
 “PR Spin-Off Opinion” means the opinion delivered by Ernst & Young LLP to Liberty Global in connection with the PR Spin-Off, to the effect that, under applicable
U.S. federal income tax law, (i) the PR Spin-Off should qualify as successive tax-free transactions described under Section 355 of the Code, (ii) no gain
or loss should be recognized by the relevant distributing corporation, and (iii) no gain or loss should be recognized by, and no amount will be included in the income of, the relevant shareholder upon the receipt of shares of Communications
pursuant to the PR Spin-Off. 

  
 10 

 “PR Spin-Off Tax
Materials” means (i) the representation letters delivered by the Companies to Ernst & Young LLP in connection with the delivery of PR Spin-Off Opinion, and (ii) any other materials
delivered by the Companies in connection with the rendering by Ernst & Young LLP of the PR Spin-Off Opinion. 

“PR Spin-Off Taxes and Related Losses” means any Taxes and Losses
resulting from the PR Spin-Off (i) as originally reported for Tax purposes on the relevant Tax Return, including based on the intended Tax treatment set forth in the recitals hereof or (ii) pursuant
to an adjustment, amended Tax Return or Final Determination, including (x) the failure of the PR Spin-Off to qualify as tax-free transactions described under
Section 355 of the Code; and (y) the failure of the PR Spin-Off to qualify for non-recognition treatment under Section 355(e) of the Code for LGI
Holdings, LGI International or LGI, as applicable, in each case, other than any Taxes attributable to “deferred intercompany transactions” or “excess loss accounts” (as those terms are defined by Treasury Regulations) that are
triggered as a result of the PR Spin-Off. The term “PR Spin-Off Taxes and Related Losses” shall not include any Transfer Taxes. 

“Pre-Distribution Period” means any taxable periods (or portion
thereof) ending on or before the Distribution Date. 
 “Preparer” means the Company that is responsible for
the preparation and filing of the Combined Return or Separate Return, as applicable, pursuant to Article III. 

“Receiving Party” has the meaning set forth in Section 5.04. 

“Reorganization Agreement” has the meaning set forth in the recitals hereof. 

“Restructuring” has the meaning assigned to such term in the Reorganization Agreement. 

“Restructuring Taxes and Related Losses” means any Taxes and Losses resulting from an Restructuring
Transaction (i) as originally reported for Tax purposes on the relevant Tax Return based on its Intended Tax Treatment, or (ii) pursuant to an adjustment, amended Tax Return or Final Determination, including the failure to qualify for its
Intended Tax Treatment. The term “Restructuring Taxes and Related Losses” shall not include any Transfer Taxes. 

“Restructuring Transactions” has the meaning set forth in the recitals hereof. 

“Section 336(e) Election” has the meaning set forth in
Section 4.06(b). 
 “Separate Return” means any Tax Return that is not a Combined
Return. 
 “Splitco” has the meaning set forth in the preamble hereof. 

“Splitco Acquired Subsidiary” has the meaning set forth in Section 2.02(j). 

“Splitco Business” means: (i) with respect to any Tax Year (or portion thereof) ending on or before the
Distribution Date, the assets, liabilities and businesses of Liberty Global’s Latin America and Caribbean business; and (ii) with respect to any Tax Year (or portion thereof) beginning after the Distribution Date, the assets, liabilities,
and businesses of the Splitco Group 

  
 11 

 
during such Tax Year (or portion thereof). For purposes of this Agreement, LGI Holdings shall be treated as part of the Splitco Business. 

“Splitco Group” means, with respect to any Tax Year (or portion thereof) beginning after the Distribution
Date, Splitco and each Subsidiary of Splitco (but only while such Subsidiary is a Subsidiary of Splitco). 

“Splitco Indemnitees” has the meaning set forth in Section 6.02. 

“Splitco Shares” means Splitco’s Class A common shares, Class B common shares and Class C
common shares and any series or class of shares into which Splitco’s Class A, Class B, or Class C common shares is redesignated, reclassified, converted or exchanged following the Distribution. 

“Split-Off Opinion” means the opinion delivered by
Shearman & Sterling LLP to Liberty Global in connection with the Split-Off, to the effect that, under applicable U.S. federal income tax law, (i) the
Split-Off should qualify as a tax-free transaction described under Sections 355 and 368(a)(1)(D) of the Code, and (ii) no gain or loss should be recognized by, and
no amount should be included in the income of, holders of LiLAC Ordinary Shares upon the receipt of the Splitco Shares pursuant to the Distribution and the Deferred Shares Transactions. 

“Split-Off Tax Materials” means (i) the representation letters
delivered by Distributing, Splitco and a Distributing shareholder to Shearman & Sterling LLP in connection with the delivery of the Split-Off Opinion, and (ii) any other materials delivered by
Distributing or Splitco in connection with the rendering by Shearman & Sterling LLP of the Split-Off Opinion. 

“Split-Off Taxes and Related Losses” means any Taxes and Losses
(including Losses attributable to claims by shareholders) resulting from (i) the Split-Off as originally reported for Tax purposes on the relevant return, including based on the intended tax treatment set
forth in the recitals or pursuant to an adjustment, amended Tax Return or Final Determination, including the failure of the Split-Off to qualify as a tax-free
transaction described under Sections 368(a)(1)(D) and 355 of the Code; and (ii) the failure of the Split-Off to qualify in whole for non-recognition of income, gain
and loss for U.S. federal income tax purposes to the holders of LiLAC Ordinary Shares that received Splitco Shares in the Split-Off. The term “Split-Off Taxes and
Related Losses” shall not include any Transfer Taxes. 
 “Subsidiary” when used with respect to any
Person, means (i)(A) a corporation a majority in voting power of whose share capital or capital stock with voting power, under ordinary circumstances, to elect directors is at the time, directly or indirectly, owned by such Person, by one or more
Subsidiaries of such Person, or by such Person and one or more Subsidiaries of such Person, whether or not such power is subject to a voting agreement or similar encumbrance, (B) a partnership or limited liability company in which such Person
or a Subsidiary of such Person is, at the date of determination, (1) in the case of a partnership, a general partner of such partnership with the power affirmatively to direct the policies and management of such partnership or (2) in the
case of a limited liability company, the managing member or, in the absence of a managing member, a member with the power affirmatively to direct the policies and management of such limited liability company, or (C) any other Person (other than
a 

  
 12 

 
corporation) in which such Person, one or more Subsidiaries of such Person or such Person and one or more Subsidiaries of such Person, directly or indirectly, at the date of determination
thereof, has or have (1) the power to elect or direct the election of a majority of the members of the governing body of such Person, whether or not such power is subject to a voting agreement or similar encumbrance, or (2) in the absence
of such a governing body, at least a majority voting interest or (ii) any other Person of which an aggregate of 50% or more of the equity interests are, at the time, directly or indirectly, owned by such Person and/or one or more Subsidiaries
of such Person. 
 “Tax” or “Taxes” means any income, gross income, gross receipts,
profits, capital stock, franchise, withholding, payroll, social security, workers compensation, employment, unemployment, Medicare, disability, property, ad valorem, stamp, excise, severance, occupation, service, sales, use, license, lease,
transfer, import, export, value added, alternative minimum, estimated or other similar tax (including any fee, assessment, or other charge in the nature of or in lieu of any tax) imposed by any Tax Authority and any interest, penalties, additions to
tax, or additional amounts in respect of the foregoing. 
 “Tax Advisor” means an independent tax counsel
or an accounting firm of recognized national standing in the applicable jurisdiction that imposes the Tax in respect of which advice is rendered or an opinion is delivered, provided that, for the avoidance of doubt, if acceptable to both
Distributing and Splitco, the Tax Advisor for a matter can be the auditor of either Company. 
 “Tax
Authority” means, with respect to any Tax, the governmental entity or political subdivision, agency, commission or authority thereof that imposes such Tax, and the agency, commission or authority (if any) charged with the assessment,
determination or collection of such Tax for such entity or subdivision. 
 “Tax Benefit” means a Tax Item
which decreases the Tax liability of a taxpayer, including a Tax Refund. 
 “Tax Contest” means an audit,
review, examination, or any other administrative or judicial proceeding with the purpose, potential or effect of redetermining Taxes of any member of either Group (including any administrative or judicial review of any claim for refund). 

“Tax Item” means, with respect to any Tax, any item of income, gain, loss, deduction, credit or other
attribute that may have the effect of increasing or decreasing any Tax. 
 “Tax Law” means the law of any
governmental entity or political subdivision thereof, and any controlling judicial or administrative interpretations of such law, relating to any Tax. 

“Tax Matters Dispute” has the meaning set forth in Section 7.01. 

“Tax Records” means Tax Returns, Tax Return work papers, documentation relating to any Tax Contests, and any
other books of account or records required to be maintained under applicable Tax Laws or under any record retention agreement with any Tax Authority. 

  
 13 

 “Tax Refund” means a refund of Taxes previously paid and any
overpayment interest within the meaning of applicable Tax Law (whether paid by way of a refund or credited against any liability for related Taxes). 

“Tax Return” means any report of Taxes due, any claims for refund of Taxes paid, any information return with
respect to Taxes, or any other similar report, statement, declaration, or document filed or required to be filed (by paper, electronically or otherwise) under any applicable 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. 
 “Tax
Year” means, with respect to any Tax, the year, or shorter period, if applicable, for which the Tax is reported as provided under applicable Tax Law. 

“Tracking Stock Date” means July 1, 2015, the date of the initial pro rata issuance of the LiLAC
Ordinary Shares by Distributing to its shareholders. 
 “Tracking Stock Taxes and Losses” means any Taxes
and Losses (including Losses attributable to claims by shareholders) resulting from (i) the treatment of the LiLAC Ordinary Shares as other than stock of Distributing, or as Section 306 stock within the meaning of Section 306(c) of
the Code, or (ii) the actual or deemed disposition under applicable Tax Law of any assets caused by the issuance of the LiLAC Ordinary Shares. 

“Transfer Taxes” means any sales, use, privilege, transfer, documentary, gains, stamp, duties, recording, and
similar Taxes imposed upon any Company (or a member of its Group) in connection with the Split-Off , the PR Spin-Off or the Restructuring Transactions. For the avoidance
of doubt, the term “Transfer Taxes” shall not include any Taxes based upon or measured by income or revenue (gross or net) or capital, whether imposed directly, indirectly or through withholding. 

“Treasury Regulations” means the regulations promulgated from time to time under the Code as in effect for
the relevant Tax Year. 
 ARTICLE II 

ALLOCATION OF TAX LIABILITIES 

Section 2.01    Liability for Taxes. Except as provided in
Section 2.02(i) (Employee Compensation and Employee Benefits) and Section 6.05 (Notices of Tax Contests) and in accordance with Article IV: 

(a)  Distributing Liabilities and Payments. For any Tax Year (or portion thereof), Distributing shall
(i) be liable for the Taxes allocated to Distributing by this Article II, (ii) pay such Taxes either to the applicable Tax Authority or to Splitco as required by Article IV, and (iii) pay Splitco as required by
Article IV for the amount of any Tax Benefits allocated to Splitco pursuant to this Article II that Distributing is treated as using in accordance with Section 2.01(c) to reduce Taxes described in clause
(ii) of this Section 2.01(a). 
 (b)   Splitco Liabilities and
Payments. For any Tax Year (or portion thereof), 

  
 14 

 
Splitco shall (i) be liable for the Taxes allocated to Splitco by this Article II, (ii) pay such Taxes either to the applicable Tax Authority or to Distributing as required by
Article IV, and (iii) pay Distributing as required by Article IV for the amount of any Tax Benefits allocated to Distributing pursuant to this Article II that Splitco is treated as using in accordance with
Section 2.01(c) to reduce Taxes described in clause (ii) of this Section 2.01(b). 

(c)   Use of Tax Benefits. 

(i)     Pre-Distribution Periods. For purposes of
Section 2.01(a)(i) and 2.01(b)(i), with respect to a Pre-Distribution Period (x) a Company (including members of its Group, collectively, the “First
Company”) shall be entitled to reduce Taxes allocated to the First Company by Tax Benefits allocated to the other Company to the extent that such Tax Benefits are not taken into account by the other Company (or members of its Group) in the
same Tax Year, and (y) the First Company shall only be treated as using Tax Benefits allocated to the other Company to reduce Taxes to the extent that the cash Taxes payable by the First Company are actually reduced, computed on a “with
and without” basis, including first using any Tax Benefits of the First Company regardless of the Tax Year in which the Tax Benefits arose; provided that, notwithstanding anything to the contrary contained in this Agreement, including
Section 4.05, (x) the First Company shall not be treated as using a Tax Benefit of the other Company, and no payment shall be required to be made on account of the use of such Tax Benefit pursuant to
Section 4.03, to the extent that the Tax Benefit consists of losses available under the Dutch fiscal unity rules or the U.K. group relief rules, and (y) if the First Company makes a payment to the other Company with
respect to use of any Tax Benefit in accordance with this Section 2.01(c)(i) and pursuant to Section 4.03, and a Tax Benefit of the First Company subsequently becomes available, including a Tax
Benefit that can be carried back to a Pre-Distribution Period, such that the other Company’s Tax Benefit would no longer be treated as used to actually reduce Taxes of the First Company, the other Company
shall not be required to repay the amount previously paid by the First Company to the other Company pursuant to Section 4.03 in respect of such Tax Benefit of the other Company. 

(ii)     Post-Distribution Periods.    Notwithstanding
Section 2.01(c)(i), to the extent that any Tax Benefits allocated to a Company pursuant to this Article II (other than any Tax Benefits described in Section 2.02(i)) remain with or are
otherwise available to the other Company (or members of its Group) following the Distribution Date with respect to a Post-Distribution Period, in no event will such Tax Benefits be treated as used by such other Company (or members of its Group)
pursuant to this Section 2.01(c) and, for the avoidance, such other Company shall not be required to make any payments to the Company pursuant to Section 4.03 with respect to such Tax Benefits.

 Section 2.02    Allocation Rules. 

(a)   General Rule. Except as otherwise provided in this Section 2.02,
Taxes (determined without regard to Tax Benefits) for any Tax Year (or portion thereof) shall be allocated between Splitco and Distributing in proportion to the taxable income or other applicable Tax Items attributable to or arising from the Splitco
Business and the Distributing Business, respectively, that contribute to such Taxes, and Tax Benefits for any Tax Year (or portion thereof) shall be allocated between Splitco and Distributing in proportion to the losses,

  
 15 

 
credits, or other applicable Tax Items attributable to or arising from the Splitco Business and Distributing Business, respectively, that contribute to such Tax Benefits. Without limiting the
foregoing, Tax Items of a Company (or a member of its Group) that result from deemed inclusions or other deemed amounts pursuant to the controlled foreign companies rules under U.K. Tax Law (or other similar applicable Tax Law), shall be allocated
to the Splitco Business or the Distributing Business, as applicable, based on whether the Person whose activities, operations or actions generated such inclusions or amounts conducts the Splitco Business or the Distributing Business, as applicable;
provided that this sentence shall not apply to any Historical Transactions, which shall be governed by Section 2.02(f). 

(b)  Split-Off Taxes and Related Losses. 

(i)   Splitco shall be allocated any and all Split-Off Taxes and
Related Losses other than any Split-Off Taxes and Related Losses allocated to Distributing pursuant to clause (ii) of this Section 2.02(b). 

(ii)   Distributing shall be allocated any and all Split-Off Taxes and
Related Losses that result primarily from, individually or in the aggregate, any breach by Distributing of any of its covenants set forth in Section 6.01 or any other action taken, or failure to act, in each case, following
the Distribution, by Distributing or another member of the Distributing Group. 
 (c)  PR Spin-Off Taxes and Related Losses. 
 (i)   Splitco shall be allocated
any and all PR Spin-Off Taxes and Related Losses other than any PR Spin-Off Taxes and Related Losses allocated to Distributing pursuant to clause (ii) of this
Section 2.02(c). 
 (ii)  Distributing shall be allocated any and all PR Spin-Off Taxes and Related Losses that result primarily from, individually or in the aggregate, any breach by Distributing of any of its covenants set forth in Section 6.01 or any other
action taken, or failure to act, in each case, following the Distribution, by Distributing or another member of the Distributing Group, including any action taken by the Distributing Group following the Distribution that causes Section 355(e)
to apply to the Split-Off or the PR Spin-Off. 

(d)  Restructuring Taxes and Related Losses. 

(i)   Splitco shall be allocated any and all Restructuring Taxes and Related Losses other than any
Restructuring Taxes and Related Losses allocated to Distributing pursuant to clause (ii) of this Section 2.02(d). 

(ii) Distributing shall be allocated any and all Restructuring Taxes and Related Losses that result primarily from,
individually or in the aggregate, any breach by Distributing of any of its covenant set forth in Section 6.01 or any other action taken, or failure to act, in each case, following the Distribution, by Distributing or
another member of the Distributing Group. 
 (e)  Tracking Stock Taxes and Related Losses. 

  
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 (i)  Splitco shall be allocated any and all Tracking Stock Taxes and
Related Losses other than any Tracking Stock Taxes and Related Losses allocated to Distributing pursuant to clause (ii) of this Section 2.02(e). 

(ii)  Distributing shall be allocated any and all Tracking Stock Taxes and Related Losses that (x) result
primarily from, individually or in the aggregate, any breach by Distributing of any of its covenants set forth in Section 6.01 or any other action taken, or failure to act, in each case, following the Distribution, by
Distributing or another member of the Distributing Group, or (y) result from “deferred intercompany transactions” or “excess loss accounts” (as those terms are defined by Treasury Regulations or any comparable items under non-U.S. Tax Law) that are triggered by the actual or deemed disposition of any assets referred to in clause (ii) of the definition of Tracking Stock Taxes and Related Losses. 

(f)  Historical Transactions Taxes and Related Losses. 

(i)  Splitco shall be allocated any and all Historical Transactions Taxes and Related Losses other than any
Historical Transactions Taxes and Related Losses allocated to Distributing pursuant to clause (ii) of this Section 2.02(f). For the avoidance of doubt, Splitco shall be allocated all Historical Transaction Taxes and
Related Losses with respect to a Tax Year (or portion thereof) beginning after the Tracking Stock Date, other than any Historical Transactions Taxes and Related Losses allocated to Distributing pursuant to clause (ii)(y) of this
Section 2.02(f). 
 (ii) Distributing shall be allocated any and all Historical Transactions
Taxes and Related Losses that (x) were (or were required to be) reflected on a Tax Return of Distributing or another member of the Distributing Group with respect to a Tax Year (or portion thereof) ending on or prior to the Tracking Stock Date,
and (y) result primarily from, individually or in the aggregate, any breach by Distributing of any of its covenants set forth in Section 6.01 or any other action taken, or failure to act, in each case, following the
Distribution, by Distributing or another member of the Distributing Group. 
 (iii) Distributing and Splitco
acknowledge and agree that the acquisition of Cable & Wireless Communications Plc (“CWC”) by Distributing, and any post-CWC acquisition restructuring transactions with respect to CWC
or its subsidiaries, shall be treated as Historical Transactions for which Splitco shall be allocated any and all Historical Transactions Taxes and Related Losses other than any Historical Transactions Taxes and Related Losses allocated to
Distributing pursuant to clause (ii)(y) of this Section 2.02(f). 

(g)   Carryovers or Carrybacks of Tax Benefits. If any Tax Item allocable to the Splitco
Business in a Tax Year is carried forward or back and utilized as a Tax Benefit in another Tax Year, then, except as provided in Section 2.01(c)(ii) and Section 2.02(h), the resulting Tax Benefit
shall be allocated to Splitco; provided that, for the avoidance of doubt, Splitco shall be entitled to waive (or take any other action necessary to forego) any carryback period. If any Tax Item allocable to the Distributing Business in a Tax Year is
carried forward or back and utilized as a Tax Benefit in another Tax Year, the resulting Tax Benefit shall be allocated to Distributing. 

(h)   Splitco Carrybacks from Post-Distribution Period. If, pursuant to Section

  
 17 

 
3.04(e), any Tax Item allocable to Splitco in a Tax Year beginning in the Post-Distribution Period is carried back and generates a Tax Benefit on a Combined Return filed with respect to a Tax
Year beginning in the Pre-Distribution Period, then, notwithstanding Section 2.02(g), any resulting Tax Benefit shall be allocated to Distributing to the extent, if any, that the
carryback of such Tax Item increases the Taxes otherwise allocable to Distributing or reduces the amount of Tax Benefits allocable to Distributing that otherwise could be used with respect to such Tax Year. 

(i)  Employee Compensation and Employee Benefits. 

(i)   Entitlement to Deductions. Any deduction arising after the Distribution Date with respect to the
issuance, vesting, exercise or settlement of any Compensatory Equity Interest (a “Deferred Compensation Deduction”) shall be claimed solely by the Company (or the appropriate Group member of that Company) that employs the individual
with respect to whom such Deferred Compensation Deduction arises at the time that it arises or, if such individual is not then employed by any Company or a Company’s Group member, by Distributing to the extent the individual was a former
employee of the Distributing Business or by Splitco to the extent that the individual was a former employee of the Splitco Business. If, as a result of a Final Determination, a Deferred Compensation Deduction is disallowed in whole or in part to the
Company (the “Employing Company”) or its Group member claiming such Deferred Compensation Deduction pursuant to the preceding sentence, then the other Company (the “Claiming Company”) or its Group members shall at
the request of the Employing Company make a claim for all such deductions (“Claimed Deductions”); provided, however, that the Employing Company has delivered to the Claiming Company (i) if requested by the Claiming Company, an
opinion of counsel, in form and substance reasonably satisfactory to the Claiming Company, that confirms that the Claimed Deductions should be sustained based on the Final Determination, and (ii) an acknowledgement that the Employing Company
will reimburse the Claiming Company for all reasonable out-of-pocket expenses incurred by the Claiming Company or any of its Affiliates as a result of claiming the
Claimed Deductions. Upon a subsequent Final Determination in favor of the Claiming Company or one or more of its Group members for the Claimed Deductions, the Claiming Company shall pay to the Employing Company an amount equal to any Tax Benefit
used by the Claiming Company or its Group members to reduce Taxes (as determined in accordance with clause (y) of Section 2.01(c)(i)). 

(ii)   Withholding and Reporting. The Employing Company that originally claims (or any of its Group members
that claims) the Deferred Compensation Deduction described in clause (i) of this Section 2.02 shall be responsible for all applicable Taxes (including, but not limited to, withholding and excise taxes) and shall satisfy, or shall cause to
be satisfied, all applicable Tax reporting obligations in respect of the Compensatory Equity Interests that gives rise to the Deferred Compensation Deduction. The Companies shall reasonably cooperate (and shall cause their respective Group members
to reasonably cooperate) so as to permit the Employing Company or its Group member claiming such Deferred Compensation Deduction to discharge any applicable Tax withholding and Tax reporting obligations, including (i) the appointment of the
Employing Company or one or more of its Group members as the withholding and reporting agent if the Employing Company or one or more of its Group members is not otherwise required or permitted to withhold and report under applicable Law or 

  
 18 

 
(ii) cooperating to instruct any broker or any compensation program administrator to transfer an amount of cash equal to such withholding Tax to the Employing Company. 

(iii)  Notification. Distributing shall promptly notify Splitco, and Splitco shall promptly notify
Distributing, regarding the exercise of any option or the issuance, vesting, exercise or settlement of any other Compensatory Equity Interest to the extent that, as a result of such issuance, exercise, vesting or settlement, the Company receiving
such notice (or a member of its Group) may be entitled to a Tax Benefit or required to pay any Tax, together with such other information that may be relevant to the preparation of any Tax Return or payment of any Tax by such other Company (or a
member of its Group). 
 (j)  Acquired Subsidiaries. If any Person becomes a Subsidiary of any member of
the Splitco Group in any transaction after the Distribution (and such Person was not a member of the Splitco Group or the Distributing Group prior to such transaction) (a “Splitco Acquired Subsidiary”), then any Taxes and Tax Items
of such Splitco Acquired Subsidiary for any Tax Year (or portion thereof) ending on or prior to the date of such transaction shall be allocated to Splitco. If any Person becomes a Subsidiary of any member of the Distributing Group in any transaction
after the Distribution (and such Person was not a member of the Splitco Group or the Distributing Group prior to such transaction) (a “Distributing Acquired Subsidiary”), then any Taxes and Tax Items of such Distributing Acquired
Subsidiary for any Tax Year (or portion thereof) ending on or prior to the date of such transaction shall be allocated to Distributing. 

(k)  Transfer Taxes. Any and all Transfer Taxes shall be allocated to Distributing and Splitco in the manner
set forth on Schedule 2.02(k). 
 ARTICLE III 

PREPARATION AND FILING OF TAX RETURNS 

Section 3.01    Combined Returns. Distributing shall be responsible for
preparing and filing (or causing to be prepared and filed) any and all Combined Returns for any Tax Year. 

Section 3.02      Separate Returns. 

(a)  Tax Returns Prepared by Distributing. Distributing shall be responsible for preparing and filing (or
causing to be prepared and filed) (i) all Separate Returns for a Tax Year beginning on or before the Distribution Date that include Tax Items of the Distributing Business, determined in accordance with the allocation rules of
Section 2.02, and (ii) all Separate Returns for a Tax Year beginning after the Distribution Date that include one or more members of the Distributing Group. 

(b) Tax Returns Prepared by Splitco. Splitco shall be responsible for preparing and filing (or causing to be
prepared and filed) (i) all Separate Returns for a Tax Year beginning on or before the Distribution Date that include Tax Items of the Splitco Business, determined in accordance with the allocation rules of
Section 2.02, and (ii) all Separate Returns for a Tax Year beginning after the Distribution Date that include one or more members of the Splitco Group. 

  
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 Section 3.03    Provision of
Information. 
 (a)   General. Distributing shall provide to Splitco, and Splitco
shall provide to Distributing, any information about members of the Distributing Group or the Splitco Group (including their operations, revenue and income), respectively, that the Preparer needs to determine the amount of Taxes due on any Payment
Date with respect to a Tax Return for which the Preparer is responsible pursuant to Section 3.01 or Section 3.02 and to properly and timely file all such Tax Returns. 

(b)   Certification. If a member of the Splitco Group supplies information to a member of the
Distributing Group, or a member of the Distributing Group supplies information to a member of the Splitco Group, and an officer of the requesting member intends to sign a statement or other document under penalties of perjury in reliance upon the
accuracy of such information, then a duly authorized officer of the member supplying such information shall certify, to the best of such officer’s knowledge and belief, the accuracy of the information so supplied. 

Section 3.04    Special Rules Relating to the Preparation of Tax Returns. 

(a)   General Rule. Except as otherwise provided in this Agreement, and subject to Sections
3.04(b) through Section 3.04(f), the Company responsible for preparing and filing (or causing to be prepared and filed) a Tax Return pursuant to Section 3.01 or
Section 3.02 shall have the right with respect to such Tax Return to determine (i) the manner in which such Tax Return shall be prepared and filed, including the elections, methods of accounting, positions, conventions
and principles of taxation to be used and the manner in which any Tax Item shall be reported, (ii) whether any extensions may be requested, (iii) whether an amended Tax Return shall be filed, (iv) whether any claims for refund shall
be made, (v) whether any refunds shall be paid by way of refund or credited against any liability for the related Tax and (vi) whether to retain one or more outside firms to prepare or review such Tax Return. 

(b)   Tax Return Positions. 

(i)  With respect to any Tax Return for a Pre-Distribution Period described
in Section 3.01 or Section 3.02, such Tax Return shall be prepared by Distributing or Splitco (or the members of its Group) in accordance with past practices, including the elections, methods of
accounting, positions, conventions and principles of taxation used on prior Tax Returns corresponding to those in question (“Past Practices”), and to the extent any items are not addressed by Past Practices, in accordance with
reasonable Tax accounting practices selected by the Company responsible for preparing the Tax Return. 

(ii)  With respect to any Tax Return filed for a Post-Distribution Period described in
Section 3.01 or Section 3.02, except as required by applicable Tax Law, such Tax Return shall be prepared by Distributing or Splitco (or the members of its Group) in accordance with Past Practices
to the extent that a departure from Past Practices would be reasonably expected to increase the Tax liability of, or give rise to a payment under this Agreement by, the other Company (or a member of its Group) for a
Pre-Distribution Period. 

  
 20 

 (iii)   Distributing and Splitco (and the members of their respective
Groups) shall make any election or take any other action (or refrain from taking any action) reasonably requested by the other Company to preserve any existing Tax position of Distributing or Splitco (or the members of its Group), including the
reported treatment or availability of Tax Items. Without limiting the foregoing, each Company (and the members of its Group) shall take the applicable actions set forth on Schedule 3.04(b)(iv). 

(c)  Combined Returns. 

(i)   Distributing shall have the authority to file (or determine not to file) any Tax Return on a consolidated,
combined, unitary or other group basis, if such Tax Return would include at least one member of each Group and the filing of such Tax Return is elective under applicable Tax Law. 

(ii)   Distributing shall provide to Splitco a copy of a substantially completed draft of any Combined Return and,
to the extent relevant to determine compliance with Section 3.04(b), any Separate Return at least twenty business days prior to its due date (taking into account any extensions validly obtained), or in the case of a
Combined Return or any relevant Separate Return with a due date (taking into account any extensions validly obtained) within twenty business days following the Distribution Date, as soon as is reasonably practicable before such due date. Splitco
shall thereafter have the right to review (x) the treatment in such Combined Return of any Tax Items, Taxes, or Tax Benefits allocated to Splitco pursuant to Section 2.02, to the extent such treatment is not otherwise
within the sole discretion of Distributing pursuant to Section 3.04(c)(i) or (e) and (y) Distributing’s compliance with Section 3.04(b). Distributing shall provide to Splitco any
information relating to any Combined Return that is reasonably necessary for Splitco’s reasonable review pursuant to this Section 3.04(b). Splitco shall provide Distributing with comments, if any, with respect to any
Tax Return described in this Section 3.04(c)(ii); provided that Distributing shall control, in its sole discretion, the decision to accept any such comments and, for the avoidance of doubt, the consent of Splitco is not
required to file any Tax Return described in this Section 3.04(c)(ii). 
 (d)  Splitco
Tax Returns. 
 (i)   With respect to any Separate Return for which Splitco is responsible pursuant to
Section 3.02(b), Splitco and the other members of the Splitco Group must (x) allocate Tax Items between any Separate Return for which Splitco is responsible and any related Combined Return that is filed with respect to
the same Tax Year in a manner that is consistent with the reporting of such Tax Items on such related Combined Return and (y) make any applicable elections required under applicable Tax Law, necessary to effect such allocation. 

(ii)   Splitco shall provide to Distributing a copy of a substantially completed draft of any Separate Return for
which Splitco is responsible pursuant to Section 3.02(b) at least twenty business days prior to its due date (taking into account any extensions validly obtained), or in the case of a Separate Return with a due date (taking
into account any extensions validly obtained) within twenty business days following the Distribution Date, as soon as is reasonably practicable before such due date. Distributing shall thereafter have the right to review and consent to such Separate
Return, including Splitco’s compliance with Section 3.04(b); provided 

  
 21 

 
that Distributing shall not withhold its consent to the extent that the filing of the Separate Return will not result in any incremental Tax cost or other adverse Tax impact to the Distributing
Group. Splitco shall provide to Distributing any information relating to any such Separate Return that is reasonably necessary for Distributing to be able to provide such consent pursuant to this Section 3.04(d)(ii). 

(e)   Amended Returns and Other Actions. If an action is likely to increase the Tax liability of, or give
rise to a payment under this Agreement by, the other Company (or a member of its Group), then, without the prior written consent of the other Company (which consent shall not be unreasonably withheld, delayed or conditioned), neither Distributing
(or any of its Group members) nor Splitco (or any of its Group members) shall (x) (a) amend, or request or permit the amendment of, any Tax Return with respect to a Pre-Distribution Period, (b) apply
to any Tax Authority for any binding or non-binding opinion, ruling, or other determination with respect to any operations, transactions or other matters that occurred during a
Pre-Distribution Period, or (c) except in response to any request or inquiry from a Tax Authority, voluntarily furnish to any Tax Authority any information (in writing or otherwise) regarding any such Tax
Return or any such operations, transactions or other matters, (y) change the classification of any entity for U.S. federal income tax purposes with respect to a Pre-Distribution Period, or (z) modify
any Tax election, method of Tax accounting or take any similar action with respect to a Pre-Distribution Period. 

(f)   Filing Claims for Carrybacks. If a Tax Item allocable to Splitco is carried back from a Tax Year
beginning in the Post-Distribution Period and generates a Tax Benefit on a Combined Return filed with respect to a Tax Year beginning in the Pre-Distribution Period, then, upon the request of Splitco,
Distributing may, in its sole discretion, file a claim for refund arising from such Tax Benefit. Any resulting Tax Benefit shall be allocated to Splitco pursuant to Section 2.02(g), except as otherwise provided by
Section 2.02(h). 
 ARTICLE IV 

TAX PAYMENTS 

Section 4.01    Payment of Taxes to Tax Authority. Subject to any
indemnification or reimbursement from the other Company pursuant to Article II or other provisions of this Agreement, Distributing shall be responsible for remitting to the proper Tax Authority the Tax shown as due on any Tax Return for which
it is responsible for the preparation and filing pursuant to Section 3.01 or Section 3.02(a), and Splitco shall be responsible for remitting to the proper Tax Authority the Tax shown on any Tax
Return for which it is responsible for the preparation and filing pursuant to Section 3.02(b). 

Section 4.02    Indemnification Payments. 

(a)   Tax Payments Made by the Distributing Group. If any member of the Distributing Group is required to
make a payment to a Tax Authority for Taxes allocated to Splitco pursuant to Article II or other provisions of this Agreement, Splitco shall pay the amount of Taxes allocated to it to Distributing not later than the later of (i) ten
business days after receiving notification requesting such amount (along with reasonably sufficient supporting 

  
 22 

 
information), and (ii) one business day prior to the date such payment is required to be made to such Tax Authority (so long as reasonably sufficient supporting information has previously
been provided to Splitco). 
 (b)   Tax Payments Made by the Splitco Group. If any member of the Splitco
Group is required to make a payment to a Tax Authority for Taxes allocated to Distributing pursuant to Article II or other provisions of this Agreement, Distributing shall pay the amount of Taxes allocated to it to Splitco not later than the
later of (i) then business days after receiving notification requesting such amount (along with reasonably sufficient supporting information), and (ii) one business day prior to the date such payment is required to be made to such Tax
Authority (so long as reasonably sufficient supporting information has previously been provided to Distributing). 

Section 4.03    Payments for Tax Refunds and Tax Benefits. 

(a)   Tax Refund or Tax Benefit Received by Distributing Group. If a member of the Distributing Group
receives a Tax Refund with respect to Taxes for which Splitco is liable hereunder or uses a Tax Benefit for which Splitco is entitled to reimbursement pursuant to clause (iii) of Section 2.01(a), Distributing shall pay
to Splitco, within ten business days following the receipt of the Tax Refund or the use of such Tax Benefit, an amount equal to such Tax Refund or Tax Benefit. 

(b)   Tax Refund or Tax Benefit Received by Splitco Group. If a member of the Splitco Group receives a Tax
Refund with respect to Taxes for which Distributing is liable hereunder or uses a Tax Benefit for which Distributing is entitled to reimbursement pursuant to clause (iii) of Section 2.01(b), Splitco shall pay to
Distributing, within ten business days following the receipt of the Tax Refund or the use of such Tax Benefit, an amount equal to such Tax Refund or Tax Benefit. 

(c)   Rules Regarding Tax Benefits. For purposes of this Agreement, a Tax Benefit (other than a Tax Refund)
shall be considered used or received (i) at the time the Tax Return is filed with respect to such Tax Benefit, or (ii) if no Tax Return is filed, (x) at the time a Tax Refund generated by use of such Tax Benefit is received or
(y) if no Tax Refund is received, at the time the Tax would have been due in the absence of such Tax Benefit. The amount of such Tax Benefit shall be the amount by which Taxes payable in cash are actually reduced by such Tax Benefit. 

Section 4.04    Interest on Late Payments. Payments pursuant to this Agreement
that are not made by the date prescribed in this Agreement or, if no such date is prescribed, not later than ten business days after demand for payment is made (the “Due Date”) shall bear interest for the period from and including
the date immediately following the Due Date through and including the date of payment at the Interest Rate. Such interest will be payable at the same time as the payment to which it relates. 

Section 4.05    Initial Determinations and Subsequent
Adjustments.     The initial determination of the amount of any payment that one Company is required to make to (or for the benefit of) another under this Agreement shall be made on the basis of the Tax Return
as 

  
 23 

 
originally filed, or, if the Tax to which the payment relates is not reported in a Tax Return, on the basis of the amount of Tax initially paid to the Tax Authority. Except as set forth in
Section 2.01(c)(i) or otherwise explicitly provided to the contrary in this Agreement, the amounts paid under this Agreement shall be redetermined, and additional payments relating to such redetermination shall be made, as
appropriate, if as a result of an audit by a Tax Authority or for any other reason (w) additional Taxes to which such determination relates are subsequently paid, (x) a Tax Refund or a Tax Benefit relating to such Taxes is received or
used, (y) the amount or character of any Tax Item is adjusted or redetermined, or (z) a Tax Benefit allocable to Distributing that is reduced in one Tax Year by reason of the carryback of a Tax Item allocable to the Splitco Business,
resulting in an allocation to Distributing of a Tax Benefit pursuant to Section 2.02(h), is used by Distributing in a subsequent Tax Year. Each payment required by the immediately preceding sentence (i) as a result of
a payment of additional Taxes will be due ten business days after the date on which the additional Taxes were paid or, if later, ten business days after the date of a request from the other Company for the payment, (ii) as a result of the
receipt or use of a Tax Refund or Tax Benefit will be due ten business days after the Tax Refund or Tax Benefit was received or used, or (iii) as a result of an adjustment or redetermination of the amount or character of a Tax Item will be due
ten business days after the date on which the final action resulting in such adjustment or redetermination is taken by a Tax Authority or either Company or any of their Subsidiaries. If a payment is made as a result of an audit by a Tax Authority
which does not conclude the matter, further adjusting payments will be made, as appropriate, to reflect the outcome of subsequent administrative or judicial proceedings. 

Section 4.06    Tax Consequences of Payments. 

(a) General. For all Tax purposes and to the extent permitted by applicable Tax Law, the parties hereto shall treat
any payment made pursuant to this Agreement (other than on account of interest) as a capital contribution or a distribution between Distributing and Splitco, as the case may be, immediately prior to the Distribution. If the receipt or accrual of any
payment under this Agreement causes, directly or indirectly, an increase in the taxable income of the recipient under one or more applicable Tax Laws, such payment shall be increased so that, after the payment of any Taxes with respect to the
payment, the recipient thereof shall have realized the same net amount it would have realized had the payment not resulted in taxable income. To the extent that Taxes for which any party hereto (the indemnifying party) is required to pay another
party (the indemnified party) pursuant to this Agreement may be deducted or credited in determining the amount of any other Taxes required to be paid by the indemnified party, the amount of any payment made to the indemnified party by the
indemnifying party shall be decreased by taking into account any actual resulting reduction in other Taxes payable in cash of the indemnified party, computed on a “with and without” basis, including first using any Tax Benefits of the
indemnified party regardless of the Tax Year in which the Tax Benefits arose. If such a reduction in Taxes of the indemnified party occurs following the payment made to the indemnified party with respect to the relevant indemnified Taxes, the
indemnified party shall promptly repay the indemnifying party the amount of such reduction when actually realized. If the Tax Benefit arising from the foregoing reduction of Taxes described in this Section 4.06 is
subsequently decreased or eliminated, then the indemnifying party shall promptly pay the indemnified party the amount of the decrease in such Tax Benefit. 

(b) Protective Section 336(e) Election. Pursuant to Treasury Regulation Sections

  
 24 

 
1.336-2(h) and 1.336-2(j), Distributing and Splitco agree that Distributing shall have the option to make (or cause
to be made) a timely protective election under Section 336(e) of the Code and the U.S. Treasury Regulations issued thereunder for Communications (and any Subsidiary thereof and any election under Section 754 of the Code for any Subsidiary
thereof) with respect to the PR Spin-Off (a “Section 336(e) Election”). It is intended that a Section 336(e) Election will have no effect unless the PR Spin-Off is a “qualified stock disposition,” as defined in Treasury Regulation Section 1.336-1(b)(6), either because (a) the PR Spin-Off is not a transaction described in Treasury Regulation Section 1.336-1(b)(5)(i)(B) or (b) Treasury Regulation
Section 1.336-1(b)(5)(ii) applies to the PR Spin-Off. If Distributing decides to make a Section 336(e) Election, (i) Distributing shall notify Splitco in
writing within 180 days after the Distribution Date, the Companies shall enter into a binding, written agreement and Splitco (and members of its Group) shall cooperate with Distributing in making the Section 336(e) Election, including filing
any statements, amending any Tax Returns or such other action Distributing determines is reasonably necessary to carry out the Section 336(e) Election, and (ii) if the Section 336(e) Election becomes effective, no member of the
Splitco Group shall take any position inconsistent with the Section 336(e) Election except as may be required by a Final Determination. If and to the extent that a Section 336(e) Election is made by Distributing and the PR Spin-Off fails to qualify as tax-free transactions under Section 355 of the Code (including as a result of the application of Section 355(e) of the Code), and the
resulting Taxes (including any Taxes attributable to the Section 336(e) Election) are allocated to Distributing pursuant to Article II (rather than allocated Splitco under Article II together with Splitco’s indemnification
obligations for such Taxes under this Agreement), then, to that extent, Distributing shall be entitled to quarterly payments from Splitco equal to 100 percent of any actual reduction in Taxes payable in cash arising from the step up in Tax
basis resulting from the Section 336(e) Election, computed on a “with and without” basis, including first using any Tax Benefits of the Splitco Group regardless of the Tax Year in which the Tax Benefits arose, and less a reasonable
charge for administrative expenses and other reasonable out-of-pocket expenses necessary to secure the Tax savings. 

ARTICLE V 
 ASSISTANCE
AND COOPERATION; TAX RECORDS 
 Section 5.01    Cooperation. In addition
to the obligations enumerated in Sections 3.03 and 6.07, Distributing and Splitco shall cooperate (and shall cause their respective Group members to cooperate) with each other and with each other’s agents, including accounting
firms and legal counsel, in connection with Tax matters, including provision of relevant documents and information in their possession and making available to each other, as reasonably requested and available, personnel (including officers,
directors, employees and agents of the parties or their respective Group members) 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. 

Section 5.02    Retention of Tax Records. Each of Distributing and Splitco
shall preserve, and shall cause their respective Group members to preserve, all Tax Records that are in their possession, and that could affect the liability of any member of the other Group for Taxes,

  
 25 

 
for as long as the contents thereof may become material in the administration of any matter under applicable Tax Law, but in any event until the later of (x) the expiration of any applicable
statutes of limitation, as extended, and (y) seven years after the Distribution Date. 

Section 5.03    Access to Tax Records. Splitco shall make available, and cause
the Splitco Group members to make available, to members of the Distributing Group for inspection and copying (x) all Tax Records in their possession that relate to a Pre-Distribution Period, and
(y) the portion of any Tax Record in their possession that relates to a Post-Distribution Period and which is reasonably necessary for the preparation of a Tax Return by a member of the Distributing Group or with respect to any audit,
litigation or other proceeding by a Tax Authority relating to such Tax Return. Distributing shall make available, and cause the Distributing Group members to make available, to members of the Splitco Group for inspection and copying (x) all Tax
Records in their possession that relate to a Pre-Distribution Period, and (y) the portion of any Tax Record in their possession that relates to a Post-Distribution Period and which is reasonably necessary
for the preparation of a Tax Return by a member of the Splitco Group or with respect to any audit, litigation or other proceeding by a Tax Authority relating to such return. 

Section 5.04    Confidentiality. Each party hereby agrees that it will hold,
and shall use its reasonable best efforts to cause its officers, directors, employees, accountants, counsel, consultants, advisors and agents to hold, in confidence all records and information prepared and shared by and among the parties in carrying
out the intent of this Agreement, except as may otherwise be necessary in connection with the filing of Tax Returns or any administrative or judicial proceedings relating to Taxes or unless disclosure is compelled by a governmental authority.
Information and documents of one party (the “Disclosing Party”) shall not be deemed to be confidential for purposes of this Section 5.04 to the extent such information or document (i) is previously
known to or in the possession of the other party or parties (the “Receiving Party”) and is not otherwise subject to a requirement to be kept confidential, (ii) becomes publicly available by means other than unauthorized
disclosure under this Agreement by the Receiving Party, (iii) was lawfully acquired by the Disclosing Party from a third party not bound by a confidentiality obligation or (iv) is approved for release by prior written authorization of the
Disclosing Party. 
 Section 5.05    Delivery of Tax Records. Not less than
90 days after the Distribution Date, Distributing shall provide to Splitco (to the extent not previously provided or held by any member of the Splitco Group on the Distribution Date) copies of (i) the Separate Returns of any member of the
Splitco Group, (ii) the relevant portions of any other Tax Returns with respect to any member of the Splitco Group, and (iii) other existing Tax Records (or the relevant portions thereof) reasonably necessary for Splitco to prepare and
file any Tax Returns of, or with respect to, the members of the Splitco Group, or to defend or contest Tax matters relevant to the members of the Splitco Group, including in each case, all Tax Records related to Tax attributes of the members of the
Splitco Group and any and all communications or agreements with, or rulings by, any Tax Authority with respect to any member of the Splitco Group. 

  
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 ARTICLE VI 

RESTRICTIONS ON CERTAIN ACTIONS OF SPLITCO; INDEMNITY 

Section 6.01    Restrictive Covenants. 

(a)  General Restrictions. Following the Distribution, Splitco shall not, and shall cause the members of the
Splitco Group and their Affiliates not to, take any action that, or fail to take any action the failure of which, (i) would cause Distributing or any Subsidiary of Distributing to recognize gain or loss, or otherwise include any amount in
income, with respect to the Historical Transactions and Restructuring Transactions other than in accordance with the applicable Intended Tax Treatment, (ii) would be inconsistent with the Split-Off
qualifying, or would preclude the Split-Off from qualifying, as a tax-free transaction described under Sections 368(a)(1)(D) and 355 of the Code, (iii) would cause
the holders of LiLAC Ordinary Shares that receive shares of Splitco in the Split-Off to recognize gain or loss, or otherwise include any amount in income, as a result of the
Split-Off for U.S. federal income tax purposes, (iv) would cause Section 355(e) to apply to the Split-Off, (v) would be inconsistent with the PR Spin-Off qualifying, or would preclude the PR Spin-Off from qualifying, as a tax-free transaction described under Section 355 of
the Code, or (v) would cause Section 355(e) to apply to the PR Spin-Off. 

(b)  Restricted Actions. Without limiting the provisions of Section 6.01(a) hereof,
following the Distribution, neither Distributing nor Splitco shall, and shall cause the members of its Group and its Affiliates not to, take any action that, or fail to take any action the failure of which, would be inconsistent with, or would cause
any Person to be in breach of, any representation or covenant, or any material statement, made in the Split-Off Tax Materials or the PR Spin-Off Tax Materials. 

(c)  Reporting. Unless and until there has been a Final Determination to the contrary, each Company (together
with its Group members) agrees not to take any position on any Tax Return, in connection with any Tax Contest, or otherwise for Tax purposes that is inconsistent with the Split-Off Opinion or the qualification
of the Split-Off under Sections 368(a)(1)(D) and 355 of the Code, the PR Spin-Off Opinion or the qualification of the PR Spin-Off
under Section 355 of the Code, or the Intended Tax Treatment of any Historical Transactions or Restructuring Transactions. 

(d)  No Fault Allocation of Liability. Distributing and Splitco acknowledge and agree that in the event that the Split-Off does not qualify under Sections 368(a)(1)(D) and 355 of the Code, or the PR Spin-Off does not qualify under Section 355 of the Code, and such failure to qualify
does not result from a failure of the Distributing Group or the Splitco Group to comply with Sections 6.01(a) – (c), including a failure resulting from a determination that a representation set forth in the
Split-Off Tax Materials or the PR Spin-Off Tax Materials relating to the tax status or treatment of a prior transaction is inaccurate or incomplete, then, for the
avoidance of doubt, any resulting Split-Off Taxes and Related Losses or PR Spin-Off Taxes or Related Losses shall be allocated to Splitco pursuant to Article II.

  
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 Section 6.02    Distributing
Indemnity. Distributing agrees to indemnify and hold harmless each member of the Splitco Group and their respective directors, officers, employees, agents, successors and assigns (the “Splitco Indemnitees”) from
and against any and all (without duplication) (a) Taxes, Tax Items, and Losses allocated to Distributing pursuant to Section 2.02, (b) Split-Off Taxes and Related Losses
allocated to Distributing pursuant to Section 2.02(b), (c) PR Spin-Off Taxes and Related Losses allocated to Distributing pursuant to Section 2.02(c), (d) Restructuring
Taxes and Related Losses allocated to Distributing pursuant to Section 2.02(d), (e) Tracking Stock Taxes and Related Losses allocated to Distributing pursuant to Section 2.02(e), (f) Historical
Transactions Taxes and Related Losses allocated to Distributing pursuant to Section 2.02(f), (g) Transfer Taxes allocated to Distributing pursuant to Section 2.02(k), (h) Taxes and Losses arising
out of or based upon any breach or nonperformance of any covenant or agreement made or to be performed by Distributing contained in this Agreement, and (i) Losses, including reasonable out-of-pocket legal, accounting and other advisory and court fees and expenses, incurred in connection with the items described in clauses (a) through (h); provided, however, that notwithstanding clauses
(a), (h) and (i), Distributing shall not be responsible for, and shall have no obligation to indemnify or hold harmless any Splitco Indemnitee for any and all (x) Split-Off Taxes and Related Losses, PR Spin-Off Taxes and Related Losses, Restructuring Taxes and Related Losses, Tracking Stock Taxes and Related Losses, and Historical Transactions Taxes and Related Losses that are allocated to Splitco pursuant to
Sections 2.02(b)(i), (c)(i), (d)(i), (e)(i) or (f)(i), or (y) Taxes or Losses arising out of or based upon any breach or nonperformance of any covenant or agreement made or to be performed by Splitco contained
in this Agreement. 
 Section 6.03    Splitco Indemnity. Splitco agrees to
indemnify and hold harmless each member of the Distributing Group and their respective directors, officers, employees, agents, successors and assigns (the “Distributing Indemnitees”) from and against any and all (without
duplication) (a) Taxes, Tax Items, and Losses allocated to Splitco pursuant to Section 2.02, (b) Split-Off Taxes and Related Losses allocated to Splitco pursuant to
Section 2.02(b), (c) PR Spin-Off Taxes and Related Losses allocated to Splitco pursuant to Section 2.02(c), (d) Restructuring Taxes and Related Losses allocated to Splitco
pursuant to Section 2.02(d), (e) Tracking Stock Taxes and Related Losses allocated to Splitco pursuant to Section 2.02(e), (f) Historical Transactions Taxes and Related Losses allocated to Splitco
pursuant to Section 2.02(f), (g) Transfer Taxes allocated to Splitco pursuant to Section 2.02(k), (h) Taxes and Losses arising out of or based upon any breach or nonperformance of any covenant or
agreement made or to be performed by Splitco contained in this Agreement, and (i) Losses, including reasonable out-of-pocket legal, accounting and other advisory
and court fees and expenses, incurred in connection with the items described in clauses (a) through (h); provided, however, that notwithstanding clauses (a), (h) and (i), Splitco shall not be responsible for, and shall have no obligation to
indemnify or hold harmless any Distributing Indemnitee for any and all (x) any Split-Off Taxes and Related Losses, PR Spin-Off Taxes and Related Losses,
Restructuring Taxes and Related Losses, Tracking Stock Taxes and Related Losses, and Historical Transactions Taxes and Related Losses that are allocated to Distributing pursuant to Sections 2.02(b)(ii), (c)(ii), (d)(ii),
(e)(ii) or (f)(ii), or (y) Taxes or Losses arising out of or based upon any breach or nonperformance of any covenant or agreement made or to be performed by Distributing contained in this Agreement. 

Section 6.04    Scope.  The provisions of this Article VI are
intended to be for the 

  
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benefit of, and shall be enforceable by, each Distributing Indemnitee and its successors in interest and each Splitco Indemnitee and its successors in interest. 

Section 6.05    Notices of Tax Contests. Each Company shall provide prompt
notice to the other Company of any pending or threatened Tax audit, assessment, proceeding or other Tax Contest or Joint Claim of which it becomes aware relating to Taxes, Losses or any other liabilities or amounts for which it is or may be
indemnified by such other Company hereunder. Such notice shall contain (i) factual information (to the extent known) describing any asserted Tax liability or other claim in reasonable detail and shall be accompanied by copies of any notice and
other documents received from any Tax Authority or third party in respect of any such matters, and (ii) the amount of such asserted Tax liability or other claim. Such notice shall be given within a reasonable period of time after notice thereof
was received by such Company, but any failure to give timely notice shall not affect the indemnities given hereunder except, and only to the extent that, the indemnifying Company shall have been actually prejudiced as a result of such failure.
Thereafter, the indemnified Company shall deliver to the indemnifying Company such additional information with respect to such Tax Contest or Joint Claim in its possession that the indemnifying Company may reasonably request. 

Section 6.06    Control of Tax Contests Generally. 

(a)   General Rule. Except as provided in Sections 6.06(b) and 6.08, each Company (or the
appropriate member of its Group) shall have full responsibility, control and discretion in handling, defending, settling or contesting any Tax Contest involving a Tax reported (or that, it is asserted, should have been reported) on a Tax Return for
which such Company is responsible for preparing and filing (or causing to be prepared and filed) pursuant to Article III of this Agreement. 

(b)  Non-Preparer Participation Rights. With respect to a Tax Contest
(other than with respect to a Joint Claim) of any Tax Return which could result in a Tax liability for which the Non-Preparer may be liable under this Agreement or the reduction in any Tax Benefit to which the
Non-Preparer may be entitled to under this Agreement, (i) the Non-Preparer shall, at its own cost and expense, be entitled to participate in such Tax Contest,
(ii) the Preparer shall keep the Non-Preparer updated and informed of the status and progress of the Tax Contest, and shall consult with the Non-Preparer,
(iii) the Preparer shall act in good faith and diligently pursue such Tax Contest, and (iv) the Preparer shall not settle or compromise such Tax Contest without the prior written consent of the
Non-Preparer (which consent shall not be unreasonably withheld, delayed or conditioned) if the settlement or compromise could have a more than de minimis impact on the
Non-Preparer and the other members of its Group. 

Section 6.07    Cooperation.  Each Company shall provide the other Company
(and its Group members) with all information relating to a Tax Contest or Joint Claim which is needed by the other Company to handle, participate in, defend, settle or contest the Tax Contest or Joint Claim. At the request of a Company, the other
Company shall take (and cause its Group members to take) any reasonable action (e.g., executing a power of attorney) that is necessary to enable the requesting Company to exercise its rights under this Agreement in respect of a Tax Contest or
Joint Claim. Splitco shall assist Distributing, and Distributing shall assist Splitco, in taking any remedial actions that are necessary or desirable to minimize the effects of any 

  
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adjustment made by a Tax Authority. The indemnifying party or parties shall reimburse the indemnified party or parties for any reasonable out-of-pocket costs and expenses incurred in complying with this Section 6.07. 

Section 6.08    Joint Claims.   Distributing and Splitco will have
the right to jointly control the defense, compromise or settlement of any Joint Claim. No indemnified Company shall settle or compromise or consent to entry of any judgment with respect to any such Joint Claim without the prior written consent of
the indemnifying Company, which consent may be withheld in the indemnifying Company’s sole discretion (exercised in good faith). No indemnifying Company shall settle or compromise or consent to entry of any judgment with respect to any such
Joint Claim unless such settlement, compromise or consent (x) includes an unconditional release of the indemnified Company and (y) does not enjoin or restrict in any way the future actions or conduct of the indemnified Company (other than
with respect to its performance hereunder). Notwithstanding the foregoing, in the event of an adverse determination with respect to any Joint Claim, absent mutual agreement between the Distributing and Splitco, a Company may not appeal (or take a
similar action with respect to) such adverse determination unless such Company provides the other Company with a written opinion from a Tax Advisor, reasonably acceptable to the other Company, to the effect that it is more likely than not that the
appeal will prevail on the merits. 
 Section 6.09    Other Claims.  In
the event any Distributing Indemnitee should have a claim against Splitco, or any Splitco Indemnitee should have a claim against Distributing, under this Article VI that does not involve a third party action, such indemnified Company (or
Distributing on behalf of all Distributing Indemnitees or Splitco on behalf of all Splitco Indemnitees, as applicable) shall as promptly as practicable notify the indemnifying Company of such claim, describing such claim and the factual basis
thereof, the amount of such claim (if known) and the method of computation of such amount, all with reasonable particularity. 
 ARTICLE
VII 
 DISAGREEMENTS 

Section 7.01    General Procedures.   Distributing and Splitco will
use commercially reasonable efforts to resolve in an amicable manner any disputes or disagreements with respect to their respective rights and obligations under this Agreement (including those, if any, relating to the interpretation, implementation
or compliance with the provisions of this Agreement). In furtherance thereof, in the event of any dispute or disagreement with respect to this Agreement (other than a High-Level Dispute) (a “Tax Matters Dispute”) between any member
of the Distributing Group and any member of the Splitco Group, the Tax departments of Distributing and Splitco (and their advisers if requested) shall negotiate in good faith to resolve the Tax Matters Dispute. In the event that such good faith
negotiations do not resolve the Tax Matters Dispute, the Companies shall agree as to whether such Tax Matters Dispute shall be governed by the procedures set forth in Section 7.02 of this Agreement. If Distributing and
Splitco do not agree that the Tax Matters Dispute will be governed by the procedures set forth in Section 7.02, then Section 7.02 shall not apply to such Tax Matters Dispute. 

Section 7.02    Tax Advisor Resolution.  In the case of any Tax Matters
Dispute 

  
 30 

 
governed by this Section 7.02, Distributing and Splitco shall appoint a Tax Advisor to resolve such dispute. In this regard, the Tax Advisor shall make determinations
with respect to the disputed items based solely on representations and factual submissions made by Distributing and Splitco and their respective representatives, and shall not conduct an independent review, and shall function only as an expert and
not as an arbitrator and shall be required to make a determination in favor of one Company only. The Companies shall require the Tax Advisor to resolve any Tax Matters Dispute submitted no later than thirty business days after submission of such
dispute to the Tax Advisor, but (unless otherwise mutually agreed by the Companies) in no event later than the due date for the payment of Taxes or the filing of the applicable Tax Return, if applicable, and agree that all decisions by the Tax
Advisor with respect thereto shall be final and conclusive and binding on Distributing and Splitco and their respective Groups. The Tax Advisor shall resolve any and all Tax Matters Disputes in a manner consistent with this Agreement and, to the
extent not inconsistent with this Agreement, in a manner consistent with relevant Past Practices, except as otherwise required by applicable Tax Law. Distributing and Splitco shall require the Tax Advisor to render all determinations in writing and
to set forth, in reasonable detail, the basis for such determination. The fees and expenses of the Tax Advisor shall be paid by the non-prevailing Company. In the event the Tax Advisor cannot make a
determination in favor of one Company only or otherwise determines the Tax Matters Dispute cannot be resolved in accordance with this Section 7.02, then the Tax Matters Dispute shall be resolved in accordance with
Section 7.03. 
 Section 7.03    High-Level
Dispute. In the case of a High-Level Dispute, Section 7.02 shall not apply. 
 ARTICLE VIII

 GENERAL PROVISIONS 

Section 8.01    Survival. This Agreement shall terminate at such time as all obligations and
liabilities of the parties hereto have been satisfied. The obligations and liabilities of the parties arising under this Agreement shall continue in full force and effect until all such obligations have been satisfied and such liabilities have been
paid in full, whether by expiration of time, operation of law, or otherwise. 

Section 8.02    Predecessors or Successors. Any reference to Distributing,
Splitco, their respective Group members, or any other Person in this Agreement shall include any predecessors or successors (e.g., by merger or other reorganization, liquidation, conversion, or election under Treasury Regulations Section 301.7701-3) of Distributing, Splitco, such Group member, or such Person, respectively. 

Section 8.03    Expenses.  Except as otherwise expressly provided for
herein, each Company and its Group members shall bear their own expenses incurred in connection with the preparation of Tax Returns and other matters related to Taxes under the provisions of this Agreement for which they are liable; provided,
however, that any fees or expenses incurred in connection with the preparation of a Combined Return shall be allocated between Distributing and Splitco in a manner resulting in Distributing and Splitco, respectively, bearing a reasonable
approximation of the actual amount of such fees or expenses hereunder reasonably related to, 

  
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and for the benefit of, their respective Groups. 

Section 8.04    Governing Law; Jurisdiction. This Agreement and the legal
relations among the parties hereto will be governed in all respects, including validity, interpretation and effect, by the laws of the State of Delaware applicable to contracts made and performed wholly therein, without giving effect to any choice
or conflict of laws provisions or rules that would cause the application of the laws of any other jurisdiction. Each of the parties hereto irrevocably agrees that any legal action or proceeding with respect to this Agreement, and the rights and
obligations arising hereunder, or for recognition and enforcement of any judgment in respect of this Agreement, and the rights and obligations arising hereunder brought by the other party hereto or its successors or assigns, shall be brought and
determined exclusively in the courts of the State of Delaware. Each of the parties hereto hereby irrevocably submits with regard to any such action or proceeding for itself and in respect of its property, generally and unconditionally, to the
personal jurisdiction of the aforesaid courts and agrees that it will not bring any action relating to this Agreement or the transactions contemplated hereby in any court other than the aforesaid courts. Each of the parties hereto hereby irrevocably
waives, and agrees not to assert as a defense, counterclaim or otherwise, in any action or proceeding with respect to this Agreement (a) any claim that it is not personally subject to the jurisdiction of the above named courts for any reason
other than the failure to serve in accordance with Section 8.06 and this Section 8.04, (b) any claim that it or its property is exempt or immune from jurisdiction of any such court or from any
legal process commenced in such courts (whether through service of notice, attachment prior to judgment, attachment in aid of execution of judgment, execution of judgment or otherwise) and (c) to the fullest extent permitted by applicable law,
any claim that (i) the suit, action or proceeding in such court is brought in an inconvenient forum, (ii) the venue of such suit, action or proceeding is improper or (iii) this Agreement or the subject matter hereof may not be
enforced in or by such courts. Process in any such suit, action or proceeding may be served on any party anywhere in the world, whether within or without the jurisdiction of any such court. Without limiting the foregoing, each party agrees that
service of process on such party as provided in Section 8.06 shall be deemed effective service of process on such party. 

Section 8.05    Waiver of Jury Trial. EACH PARTY ACKNOWLEDGES AND AGREES THAT
ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT ISSUES, AND, THEREFORE, EACH SUCH PARTY HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, ANY RIGHT
SUCH PARTY MAY HAVE TO A TRIAL BY JURY IN RESPECT TO ANY ACTION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH OR RELATING TO THIS AGREEMENT. EACH PARTY HERETO CERTIFIES AND ACKNOWLEDGES THAT (A) NO REPRESENTATIVE, AGENT OR
ATTORNEY OF ANY OTHER PARTY HERETO HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT, IN THE EVENT OF SUCH ACTION, SEEK TO ENFORCE THE FOREGOING WAIVER, (B) EACH SUCH PARTY UNDERSTANDS AND HAS CONSIDERED THE IMPLICATIONS
OF THIS WAIVER, (C) EACH SUCH PARTY MAKES THIS WAIVER VOLUNTARILY, AND (D) EACH SUCH PARTY HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 8.05. 

  
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 Section 8.06    Notices. All
notices and other communications hereunder shall be in writing and shall be delivered in person, by facsimile (with confirming copy sent by one of the other delivery methods specified herein), by overnight courier or sent by certified, registered or
express air mail, postage prepaid, and shall be deemed given when so delivered in person, or when so received by facsimile or courier, or, if mailed, three (3) calendar days after the date of mailing, as follows: 

(a) If to Distributing, to: 

Liberty Global plc 
 1550
Wewatta Street 
 Suite 1000 

Denver, Colorado 80202 

Telephone (303) 220--6600 

Facsimile: [●] 
 Attn:
General Counsel 
 (b) If to Splitco, to: 

Liberty Latin America Ltd. 

1550 Wewatta Street 
 Suite 1000

 Denver, Colorado 80202 

Telephone (303) 220--6600 

Facsimile: [●] 
 Attn:
General Counsel 
 or to such other address as the party to whom notice is given may have previously furnished to the other party in writing
in the manner set forth above. 
 Section 8.07    Counterparts. This
Agreement may be executed in two or more identical counterparts, each of which shall be deemed to be an original, and all of which together shall constitute one and the same agreement. The Agreement may be delivered by facsimile transmission of a
signed copy thereof. 
 Section 8.08    Binding Effect; Assignment. This
Agreement and all of the provisions hereof shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns. Except with respect to a merger of a party, neither this Agreement nor any of the
rights, interests or obligations hereunder shall be assigned by any party hereto without the prior written consent of the other parties; provided, however, that each of Distributing and Splitco may assign its respective rights, interests,
liabilities and obligations under this Agreement to any other member of its Group, but such assignment shall not relieve Distributing or Splitco, as the assignor, of its liabilities or obligations hereunder. 

Section 8.09    Severability. Any provision of this Agreement which is
prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof. Any

  
 33 

 
such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction. Upon a determination that any provision of this
Agreement is prohibited or unenforceable in any jurisdiction, 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 an acceptable manner in order that the
provisions contemplated hereby are consummated as originally contemplated to the fullest extent possible. 

Section 8.10    Amendments; Waivers. Any provision of this Agreement may be
amended or waived if, but only if, such amendment or waiver is in writing and is signed, in the case of an amendment, by each party to this Agreement, or in the case of a waiver, by the party against whom the waiver is to be effective. No failure or
delay by any party in exercising any right, power or privilege hereunder shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or
privilege. Except as otherwise provided herein, the rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by applicable law. Any consent provided under this Agreement must be in writing, signed
by the party against whom enforcement of such consent is sought. 
 Section 8.11    Effective
Date. This Agreement shall become effective on the date recited above on which the parties entered into this Agreement. 

Section 8.12    Change in Law. Any reference to a provision of the Code or any
other Tax Law shall include a reference to any applicable successor provision or law. 

Section 8.13    Authorization, Etc.. Each of the parties hereto hereby
represents and warrants that it has the power and authority to execute, deliver and perform this Agreement, that this Agreement has been duly authorized by all necessary corporate action on the part of such party, that this Agreement constitutes a
legal, valid and binding obligation of such party and that the execution, delivery and performance of this Agreement by such party does not contravene or conflict with any provision of law or of its charter or bylaws or any agreement, instrument or
order binding such party. 
 Section 8.14    No Third Party Beneficiaries.
Except as provided in Sections 6.02, 6.03, and 8.08 of this Agreement, this Agreement is solely for the benefit of the parties and their respective Subsidiaries and is not intended to confer upon any other Person any rights or
remedies hereunder. Notwithstanding anything in this Agreement to the contrary, this Agreement is not intended to confer upon any Splitco Indemnitees any rights or remedies against Splitco hereunder, and this Agreement is not intended to confer upon
any Distributing Indemnitees any rights or remedies against Distributing hereunder. 

Section 8.15    Entire Agreement. This Agreement (together with any Schedule
attached hereto) embodies the entire understanding among the parties relating to its subject matter hereof and supersedes and terminates any prior agreements and understandings among the parties with respect to such subject matter, and no party to
this Agreement shall have any right, responsibility, obligation or liability under any such prior agreement or understanding. Any and all prior correspondence, conversations and memoranda are merged herein and shall be without effect hereon. No
promises, covenants or representations of any kind, other than those expressly 

  
 34 

 
stated herein, have been made to induce any party to enter into this Agreement. 

Section 8.16    No Strict Construction; Interpretation. 

(a) Construction. This Agreement has been prepared jointly by the parties hereto and shall not be strictly construed
against any party hereto. 
 (b) Interpretation. When a reference is made in this Agreement to an Article, Section,
Exhibit or Schedule, such reference shall be to an Article of, a Section of, or an Exhibit or Schedule to, this Agreement unless otherwise indicated. The table of contents and headings contained in this Agreement are for reference purposes only and
shall not affect in any way the meaning or interpretation of this Agreement. Whenever the words “include”, “includes” or “including” are used in this Agreement, they shall be deemed to be followed by the words
“without limitation.” The words “hereof”, “herein” and “hereunder” and words of similar import when used in this Agreement shall refer to this Agreement as a whole and not to any particular provision of this
Agreement. All terms defined in this Agreement shall have the defined meanings when used in any certificate or other document made or delivered pursuant hereto unless otherwise defined therein. The definitions contained in this Agreement are
applicable to the singular as well as the plural forms of such terms and to the masculine as well as to the feminine and neuter genders of such term. Any agreement, instrument or statute defined or referred to herein or in any agreement or
instrument that is referred to herein means such agreement, instrument or statute as from time to time amended, modified or supplemented, including (in the case of agreements or instruments) by waiver or consent and (in the case of statutes) by
succession of comparable successor statutes and references to all attachments thereto and instruments incorporated therein. References to a Person are also to its permitted successors and assigns. 

Section 8.17    Headings. The headings contained in this Agreement are for
reference purposes only and will not affect in any way the meaning or interpretation of this Agreement. 

  
 35 

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

	
	LIBERTY GLOBAL PLC
	
	By:
	
	Name:
	
	Title:
	
	LIBERTY LATIN AMERICA LTD.
	
	By:
	
	Name:
	
	Title:

  
 [Signature Page to Tax Sharing
Agreement] 

  
 36 

 List of Omitted Schedules 

The following schedules to the Tax Sharing Agreement, dated as of December [●], 2017, by and between Liberty Global plc and Liberty Latin America Ltd.
have not been provided herein: 
                 Schedule
2.02(k) – Transfer Tax Allocation

                Schedule 3.04(b)(iv) – Required Actions

 The undersigned registrant hereby undertakes to furnish supplementally a copy of any omitted schedule to the Securities and Exchange Commission upon
request.EX-10.5

 Exhibit 10.5 
  

SERVICES AGREEMENT 

by and between 

LIBERTY GLOBAL B.V. 

- and - 
 LIBERTY
LATIN AMERICA LTD. 
 Dated December [●], 2017 

 TABLE OF CONTENTS 

 

									
	 	  	 	  	 	  	Page	 
			
	 1.
	  	 DEFINITIONS
	  	 	1	 
			
	 2.
	  	 SERVICES
	  	 	7	 
				
		  	 2.1
	  	 Services to be Provided
	  	 	7	 
		  	 2.2
	  	 Change of Services
	  	 	10	 
		  	 2.3
	  	 Service Coordinators
	  	 	10	 
		  	 2.4
	  	 Omitted Services
	  	 	11	 
		  	 2.5
	  	 Steering Committee
	  	 	11	 
		  	 2.6
	  	 Standard of Performance
	  	 	11	 
		  	 2.7
	  	 Cooperation
	  	 	12	 
		  	 2.8
	  	 Migration Assistance
	  	 	12	 
		  	 2.9
	  	 General Inquiries Assistance
	  	 	13	 
			
	 3.
	  	 LIMITATIONS
	  	 	13	 
				
		  	 3.1
	  	 General Limitations
	  	 	13	 
		  	 3.2
	  	 Third Party Limitations
	  	 	14	 
		  	 3.3
	  	 Compliance with Laws
	  	 	15	 
		  	 3.4
	  	 Force Majeure
	  	 	15	 
		  	 3.5
	  	 Title to Equipment; Management and Control; Reservation of Rights
	  	 	16	 
		  	 3.6
	  	 Interim Basis Only
	  	 	16	 
			
	 4.
	  	 PAYMENT
	  	 	16	 
				
		  	 4.1
	  	 Fees
	  	 	16	 
		  	 4.2
	  	 Billing and Payment Terms
	  	 	17	 
		  	 4.3
	  	 Sales Taxes
	  	 	18	 
		  	 4.4
	  	 No Offset
	  	 	18	 
			
	 5.
	  	 ACCESS AND SECURITY
	  	 	19	 
				
		  	 5.1
	  	 Access; Work Policy
	  	 	19	 
		  	 5.2
	  	 Additional Security Measures
	  	 	19	 
		  	 5.3
	  	 Security Breaches
	  	 	19	 
		  	 5.4
	  	 Systems Security
	  	 	19	 
		  	 5.5
	  	 Records and Inspection Rights
	  	 	21	 
			
	 6.
	  	 CONFIDENTIALITY
	  	 	21	 
				
		  	 6.1
	  	 Confidential Information
	  	 	21	 
			
	 7.
	  	 INTELLECTUAL PROPERTY AND DATA
	  	 	22	 

									
		  	 7.1
	  	 Ownership of Data and Intellectual Property
	  	 	22	 
			
	 8.
	  	 REPRESENTATIONS AND WARRANTIES
	  	 	24	 
			
	 9.
	  	 LIMITATION OF LIABILITY; DISCLAIMER OF WARRANTIES
	  	 	24	 
				
		  	 9.1
	  	 Limitation of Liabilities
	  	 	24	 
		  	 9.2
	  	 Disclaimer of Warranties
	  	 	25	 
			
	 10.
	  	 INDEMNIFICATION
	  	 	25	 
				
		  	 10.1
	  	 Indemnification of LG
	  	 	25	 
		  	 10.2
	  	 Indemnification of Splitco
	  	 	25	 
		  	 10.3
	  	 Rights of the Parties
	  	 	25	 
		  	 10.4
	  	 Claim Procedures
	  	 	25	 
			
	 11.
	  	 TERM AND TERMINATION
	  	 	26	 
				
		  	 11.1
	  	 Term of Agreement
	  	 	26	 
		  	 11.2
	  	 Termination
	  	 	27	 
		  	 11.3
	  	 Effect of Termination
	  	 	28	 
			
	 12.
	  	 MISCELLANEOUS
	  	 	28	 
				
		  	 12.1
	  	 Notices
	  	 	28	 
		  	 12.2
	  	 Severability
	  	 	29	 
		  	 12.3
	  	 Entire Agreement; Priority
	  	 	29	 
		  	 12.4
	  	 Amendment
	  	 	30	 
		  	 12.5
	  	 Waiver
	  	 	30	 
		  	 12.6
	  	 Assignment
	  	 	30	 
		  	 12.7
	  	 Parties in Interest
	  	 	30	 
		  	 12.8
	  	 Currency
	  	 	30	 
		  	 12.9
	  	 Dispute Resolution
	  	 	31	 
		  	 12.10
	  	 Governing Law; Venue, Jurisdiction and Service of Process
	  	 	31	 
		  	 12.11
	  	 Waiver of Jury Trial
	  	 	32	 
		  	 12.12
	  	 Counterparts
	  	 	32	 
		  	 12.13
	  	 Relationship of the Parties
	  	 	32	 

 SCHEDULES, EXHIBITS AND ANNEXES 
  

			
	 Schedule A
	  	Technology & Innovation
		
	 Schedule B
	  	Procurement
		
	 Schedule C
	  	Human Resources
		
	 Schedule D
	  	Other Corporate Services
		
	 Exhibit A
	  	Technical and Organizational Security Measures
		
	 Exhibit B
	  	Form of Data Processing Agreement
		
	 Annex A
	  	Initial Service Coordinators

 SERVICES AGREEMENT 

SERVICES AGREEMENT (this “Agreement”), dated as of December [●], 2017 (the
“Effective Date”), by and between LIBERTY GLOBAL B.V., a private company with limited liability (besloten vennootschap met beperkte aansprakelijkheid) incorporated and existing under the laws of the Netherlands and registered
in the Netherlands with company number 34168993, whose registered seat is in Amsterdam and registered office is at Boeing Avenue 53, 1119 PE Schiphol-Rijk, the Netherlands, and which is an indirect wholly-owned subsidiary of LGP
(“LG”), and Liberty Latin America Ltd., an exempted Bermuda company limited by shares with a registered office at Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (“Splitco”). Each of LG and Splitco is
sometimes referred to herein as a “Party”, and together, as the “Parties”. 
 WHEREAS, the
board of directors of LGP has determined that it is in the best interests of LGP and its shareholders to split-off Splitco from LGP into a separate publicly traded company (the “Split-off”); 
 WHEREAS, in order to effect the
Split-off, the boards of directors of LGP and Splitco have duly authorized and approved certain agreements and arrangements, including the Ancillary Agreements, by and between or among, LGP and/or its
Affiliates, on the one hand, and Splitco and/or its Affiliates, on the other hand; 
 WHEREAS, prior to the Effective Date,
members of the LG Group have provided to members of the Splitco Group, certain services necessary for the conduct of the Splitco Businesses; and 

WHEREAS, it is contemplated under the terms of this Agreement and the Ancillary Agreements that, in connection with and for a
limited period of time following the Split-off, members of the LG Group will continue to provide certain such services to members of the Splitco Group. 

NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained, and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties, intending to be legally bound, agree as follows: 
  

	1.	 DEFINITIONS 

 

	 	(a)	 For the purposes of this Agreement: 

“Additional Service” means a service (a) that was provided by a member of the LG Group (or that was
provided by a third party on behalf of a member of the LG Group) to a member of the Splitco Group during the twelve (12) month period prior to the Effective Date through the Effective Date, and (b) that the recipient of which reasonably
believes (i) was inadvertently or unintentionally omitted from the Service Schedules or (ii) is necessary or advisable for the conduct of the Splitco Businesses. 

  
 1 

 “Affiliate” means, with respect to any specified Person, any
other Person that, directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, such specified Person; provided, that Splitco or any Person controlled by Splitco shall not be
regarded as an Affiliate of LG or of any of LG’s Affiliates. For purposes of this definition, “control” (including the terms “controlled by” and “under common control with”), with respect to
the relationship between or among two or more Persons, means the possession, directly or indirectly or as trustee, personal representative or executor, of the power to direct or cause the direction of the affairs or management of a Person, whether
through the ownership of voting securities, as trustee, personal representative or executor, by contract, credit arrangement or otherwise. 

“Agreement” has the meaning given in the Preamble. 

“Ancillary Agreement(s)” means the Reorganization Agreement, the Tax Sharing Agreement, the Facilities
Sharing Agreement, the Sublease, and any secondment agreement executed in connection with the Split-Off. 

“Authorization Expenses” has the meaning given in Section 2.1(b)(v). 

“Authorizations” has the meaning given in Section 2.1(b)(iii). 

“Business Day” means any day other than (a) a Saturday or Sunday or (b) any other day on which
banking institutions in New York, New York or London, England are authorized or obligated by Law to be closed. 

“Change of Control” means, with respect to a specified Person, the occurrence of any of the following:
(a) the direct or indirect sale, transfer, conveyance or disposition, in one or a series of related transactions, of all or substantially all of the consolidated properties or assets of such specified Person to any other Person, other than an
Affiliate of such specified Person, or (b) any transaction or series of related transactions pursuant to which the holders of all voting interests of such specified Person immediately prior to such transaction(s) would hold, directly or
indirectly, in the aggregate, less than fifty percent (50%) of the total voting interests of such specified Person (or the entity surviving or resulting from such transaction(s), or the ultimate parent entity thereof) following such transaction(s).

 “Claim Notice” has the meaning given in Section 10.4(b). 

“Confidential Information” means all information, whether conveyed orally, in writing, in machine readable
form or otherwise, which relates to a Party and/or a Party’s Group business, equipment, services, developments, trade secrets, know-how, personnel, suppliers and customers (whether or not designated as
“confidential information” by the disclosing party) together with all information derived from the above, the existence and terms of this Agreement and all information designated as confidential or which ought reasonably to be considered
confidential, other than information that is or becomes generally available to the public other than as a result of disclosure in breach of this 

  
 2 

 
Agreement or is furnished with written confirmation that such information is not confidential. 

“Damages” means all losses, liabilities, damages, regulatory fines and penalties, costs, expenses (including
legal and other professional fees) and charges, including those arising from or in connection with: (a) any act or omission of a Party under this Agreement; or (b) any third-party actions,
proceedings, claims, allegations or demands. 
 “Disclosing Party” has the meaning given in
Section 6.1(a). 
 “Dispute” has the meaning given in
Section 12.9. 
 “Effective Date” has the meaning given in the Preamble. 

“Equipment” has the meaning given in Section 3.5(a). 

“Extension Term” has the meaning given in Section 11.2(c). 

“Facilities Sharing Agreement” means that certain Facilities Sharing Agreement, by and among Liberty Global
plc, Liberty Global, Inc. and LiLAC Communications Inc., dated as of December [●], 2017. 
 “Failed
Authorization” has the meaning given in Section 2.1(b)(iv). 
 “Fees”
has the meaning given in Section 4.1(a). 
 “Force Majeure Event” has the
meaning given in Section 3.4(a). 
 “Governmental Entity” means any federal,
national, foreign, supranational, state, provincial, local or other government, governmental, regulatory or administrative authority, agency or commission or any court of competent jurisdiction. 

“Group” means, with respect to a Person, such Person and each of such Person’s Affiliates,
respectively. For the avoidance of doubt, “LG Group” and “Splitco Group” mean the Groups relating to LG and Splitco, respectively. 

“Indemnified Party” means (a) in the case of a claim for indemnification by an LG Indemnified Person,
such LG Indemnified Person, and (b) in the case of a claim for indemnification by a Splitco Indemnified Person, such Splitco Indemnified Person. 

“Indemnifying Party” means (a) in the case of a claim for indemnification by an LG Indemnified Person,
Splitco, and (b) in the case of a claim for indemnification by a Splitco Indemnified Person, LG. 

“Intellectual Property” means patents, trademarks, service marks, rights (registered or unregistered) in any
designs, trade or business names, copyright 

  
 3 

 
(including rights in computer software) and circuit topography rights, secret formulae and processes, other proprietary knowledge and information, internet domain names, rights protecting
goodwill and reputation, database rights (including rights of extraction) and all rights and forms of protection of a similar nature to any of the foregoing or having equivalent effect anywhere in the world, applications for any of the foregoing
rights and all rights under licenses and consents in respect of any of the rights and forms of protection mentioned in this definition. 

“Law” means any federal, national, foreign, supranational, state, provincial or local statute, law,
ordinance, regulation, rule, code, order, requirement or rule of law (including common law). 
 “LG” has
the meaning given in the Preamble. 
 “LG Indemnified Person” has the meaning given in
Section 10.1. 
 “LGP” means Liberty Global plc, a public limited company
organized under the laws of England and Wales. 
 “Migration Assistance” has the meaning given in
Section 2.8(a). 
 “Omitted Service” has the meaning given in
Section 2.4. 
 “Party” and “Parties” have the meanings given
in the Preamble. 
 “Permit” means any permit, certificate, license, approval or other authorization
issued by or obtained from any Governmental Entity. 
 “Person” means any individual, corporation,
company, partnership, trust, incorporated or unincorporated association, joint venture or other entity of any kind. 

“Personal Data” means any information related to an identified or identifiable natural person, as further
defined in accordance with the data protection and privacy laws and regulations applicable to the Parties. 

“Personnel” means, with respect to a Party, the Representatives of such Party, and the employees, officers,
directors, agents, representatives, advisors, independent contractors and consultants of any third parties engaged to provide a Third Party Service. 

“Process” means any operation or set of operations, which is performed upon Personal Data or sets of
Personal Data, whether or not by automated means, such as collection, recording, organization, structuring, storage, adaption or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available,
alignment or combination, restriction, erasure, or destruction including remote access, remote support and back-up. 

  
 4 

 “Receiving Party” has the meaning given in
Section 6.1(a). 
 “Records” has the meaning given in
Section 5.5. 
 “Reorganization Agreement” means that certain Reorganization
Agreement, by and between Liberty Global plc and Liberty Latin America Ltd., dated as of December [●], 2017. 

“Representatives” means, with respect to any Person, the employees, officers, directors, agents,
representatives, advisors, debt finance providers, independent contractors and consultants of such Person. 

“Sales Taxes” has the meaning given in Section 4.3. 

“Security Regulations” has the meaning given in Section 5.4(a). 

“Service Change” means a change (but not including a reduction) to all or any part of a Transition Service.

 “Service Coordinator” has the meaning given in Section 2.3. 

“Service Provider” means a member of the LG Group providing a Transition Service pursuant to the terms of
this Agreement. 
 “Service Receiver Data” has the meaning given in
Section 7.1(a). 
 “Service Recipient” means a member of the Splitco Group
receiving a Transition Service pursuant to the terms of this Agreement. 
 “Service Schedules” means the
initial schedules of work attached hereto as Schedule A through Schedule D, and any future schedule of work executed by both Parties to be performed hereunder, in each case, describing the Transition Services to be provided. 

“Splitco” has the meaning given in the Preamble. 

“Splitco Businesses” means the businesses attributed to LGP’s LiLAC Group, pursuant to the
Reorganization Agreement, immediately prior to the Effective Time, including (a) LGE Coral Holdco Limited and its subsidiaries, including Cable & Wireless Communications Limited, (b) VTR Finance B.V. and its subsidiaries,
including VTR.com SpA, (c) Lila Chile Holding B.V., (d) LiLAC Communications Inc. and its subsidiaries, including Liberty Cablevision of Puerto Rico LLC (a 60% owned subsidiary) and (e) any other businesses attributed to LGP’s LiLAC
Group immediately prior to the Effective Time. For purposes of this definition, “LiLAC Group” and “Effective Time” shall have the same meanings as provided to such terms set forth in the Reorganization Agreement.

 “Splitco Indemnified Person” has the meaning given in Section 10.2. 

  
 5 

 “Split-off” has the
meaning given in the Recitals. 
 “Sublease” means the Sublease, by and among Liberty Global plc, Liberty
Global, Inc. and LiLAC Communications Inc., dated as of December [●], 2017. 
 “Systems” has the
meaning given in Section 5.4(a). 
 “Tax Sharing Agreement” means the Tax
Sharing Agreement, by and between Liberty Global plc and Liberty Latin American Ltd., dated as of December [●], 2017. 

“Term” means, with respect to each of the Transition Services or Migration Assistance, the period of time
beginning on the Effective Date and expiring on the earlier of (a) the date set forth in the applicable Service Schedule (or if not specified therein, such period as may be reasonably requested by the Service Recipient and consented to by the
Service Provider for such Transition Service or Migration Assistance), or (b) the second (2nd) anniversary of the Effective Date, in each case unless extended or earlier terminated pursuant
to this Agreement. 
 “Terminating Party” has the meaning given in
Section 11.2(a)(i). 
 “Third-Party Action Notice” has the meaning given in
Section 10.4(a). 
 “Third Party Service” has the meaning given in
Section 2.1(b)(i). 
 “Third Party Suppliers” has the meaning given in
Section 2.1(b)(i). 
 “Third Party Supply Contracts” has the meaning given in
Section 2.1(b)(i). 
 “Transition” has the meaning given in
Section 2.5(a). 
 “Transition Service” has the meaning given in
Section 2.1(a). 
 “TSA Steering Committee” has the meaning given in
Section 2.5(a). 
 “TSA Steering Committee Members” has the meaning given in
Section 2.5(a). 
  

	 	(b)	 In this Agreement, except to the extent otherwise provided or that the context otherwise requires:

  

	 	(i)	 when a reference is made in this Agreement to an Article, Section, Exhibit, Annex or Schedule, such reference
is to an Article or Section of, or an Exhibit, Annex or Schedule to, this Agreement; 

  

	 	(ii)	 the table of contents and headings for this Agreement are for reference purposes only and do not affect in any
way the meaning or interpretation of this Agreement; 

  
 6 

	 	(iii)	 whenever the words “include,” “includes” or “including” are used in this
Agreement, they are deemed to be followed by the words “without limitation”; 

  

	 	(iv)	 the words “hereof,” “herein” and “hereunder” and words of similar import, when
used in this Agreement, refer to this Agreement as a whole and not to any particular provision of this Agreement; 

  

	 	(v)	 all terms defined in this Agreement have the defined meanings when used in any certificate or other document
delivered or made available pursuant hereto, unless otherwise defined therein; 

  

	 	(vi)	 where used with respect to information, the phrases “delivered” or “made available” shall
mean that the information referred to has been physically or electronically delivered to the relevant Party or its respective Representatives; 

  

	 	(vii)	 references to “day” or “days” are to calendar days; 

 

	 	(viii)	 the definitions contained in this Agreement are applicable to the singular as well as the plural forms of such
terms; 

  

	 	(ix)	 references to a Person are also to its successors and permitted assigns; and 

 

	 	(x)	 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 in question shall end on the next succeeding Business Day.

  

	 	(c)	 The Parties hereby acknowledge that each Party has reviewed and revised this Agreement and that no rule of
construction to the effect that any ambiguities are to be resolved against the drafting Party shall be employed in the interpretation of this Agreement (including all of the Schedules, Annexes and Exhibits) or any amendments hereto or thereto.

  

	 	(d)	 The Parties acknowledge and agree that to the extent this Agreement purports to impose any obligation on
(i) any Service Provider, any member of the LG Group, or on any third party providing Third Party Services for a Service Provider, then LG shall fulfill, or shall cause such other Service Provider, member of the LG Group or third party to
fulfill, such obligation, and (ii) any Service Recipient or any member of the Splitco Group, then Splitco shall fulfill, or shall cause such other Service Recipient or member of the Splitco Group to fulfill, such obligation.

  

	2.	 SERVICES 

 

	2.1	 Services to be Provided. 

  
 7 

	 	(a)	 Transition Services. During the applicable Term, and in accordance with the terms and conditions of
this Agreement, LG shall provide, or cause to be provided by another member of the LG Group or a third party provider of a Third Party Service, to the Service Recipient: (i) the services described in the Service Schedules, (ii) any
Additional Services as may be requested in writing by a Service Recipient, identifying in reasonable detail the specifics of such service to be performed by a Service Provider, and (iii) any Omitted Services provided in accordance with
Section 2.4 (each such service, a “Transition Service”). 

  

	 	(b)	 Third Party Services. 

 

	 	(i)	 The Parties agree that certain Transition Services (any such Transition Service, a “Third Party
Service”) may be provided (x) in whole or in part by or through the use of third parties on behalf of a Service Provider; or (y) the provision of Transition Services by a Service Provider may require the use of the Intellectual
Property of, and/or licenses (including sub-licenses) or consents granted by, third party rights holders (in each case, “Third Party Suppliers”), under contracts to which a Service Recipient
is not a party (collectively, “Third Party Supply Contracts”). 

  

	 	(ii)	 Where a Service Provider has entered into a Third Party Supply Contract that permits, prior to the date of
this Agreement, a Service Recipient to be provided the applicable Third Party Service under the terms of such Third Party Supply Contract, then such Service Recipient will (to the extent permitted under the relevant Third Party Supply Contract) be
provided or be given access to the applicable Third Party Service (and the relevant Service Provider shall provide the relevant Service Recipient a copy of the applicable Third Party Supply Contract, subject to the redaction or exclusion of
commercial terms that apply solely to such Service Provider). 

  

	 	(iii)	 Where a Service Provider has entered into a Third Party Supply Contract that does not permit, prior to the
date of this Agreement, a Service Recipient to be provided the applicable Third Party Service under the terms of such Third Party Supply Contract, then if reasonably requested by such Service Recipient and if commercially practicable, the relevant
Service Provider will seek the consent, approval, permission or license, including sub-license (collectively, “Authorizations”) to provide the applicable Third Party Service to the applicable
Service Recipient. 

  

	 	(iv)	 Each Service Provider shall use commercially reasonable efforts to maintain in full force and effect each
Third Party Supply Contract during the Term (and any applicable extension) and to obtain any and all Authorizations required or necessary under the applicable Third Party Supply Contracts to provide Third Party Services to the Service Recipient, and
a Service Provider shall promptly notify the applicable Service Recipient if any Third Party Supplier refuses to provide an Authorization under a Third Party Supply Contract (a “Failed Authorization”). 

  
 8 

	 	(v)	 The Parties acknowledge and agree that obtaining an Authorization may require a Service Provider to incur
additional costs which are not already reflected in the applicable Fees for the Transition Services (“Authorization Expenses”), and such Service Provider shall use commercially reasonable efforts to minimize any such Authorization
Expenses. 

  

	 	(vi)	 Each Service Recipient shall use commercially reasonable efforts, at its own cost and expense, to provide any
assistance reasonably required by the applicable Service Provider to procure the Authorizations. 

  

	 	(vii)	 The Service Recipient shall reimburse the Service Provider for the reasonable and documented out of pocket
Authorization Expenses actually incurred by members of the Service Provider’s Group in obtaining Authorizations. 

  

	 	(viii)	 In the event of a Failed Authorization, the Service Provider shall use commercially reasonable efforts to
(A) minimize any adverse impact resulting from the failure to obtain the Authorization; (B) cooperate with the Service Recipient to minimize any deterioration in any applicable Transition Services or impact on the Fees; and
(C) support the Service Recipient in good faith to agree on an alternative means of continuing the provision of a Transition Service on substantially similar terms to the applicable Transition Service; provided that the Service Recipient
agrees to bear any incremental costs associated with procuring such alternative Transition Service. 

  

	 	(ix)	 To the extent that any third party proprietor of information or software to be disclosed or made available to
any Service Recipient in connection with the performance of Third Party Services hereunder requires the execution of a specific form of non-disclosure agreement, license agreement, use agreement or similar
agreement as a condition of its consent to use of the same for the benefit of any Service Recipient, or to permit any member of the Service Recipient’s Group to access such information or software, the Service Recipient will execute, or shall
cause such other member of the Service Recipient’s Group or their respective Representatives to execute, such form or agreement. 

  

	 	(x)	 LG shall not be deemed to be in breach of this Agreement, and its obligations to provide, or cause the
provision of, a Third Party Service, or part of a Third Party Service to which a relevant Third Party Supply Contract relates shall immediately cease, to the extent that: 

 

	 	(A)	 a Third Party Supplier (1) refuses to provide an Authorization on commercially reasonable terms (pursuant
to Section 2.1(b)(iv)) and (2) the Parties are unable to agree on an alternative means of continuing the provision of the relevant Transition Service in accordance with Section 2.1(b)(viii);

  
 9 

	 	(B)	 a Third Party Supply Contract either (1) is terminated as a direct result of the Service Provider’s
need to obtain an Authorization from the relevant Third Party Supplier or (2) expires during a relevant Term; or 

  

	 	(C)	 the Service Recipient fails to comply with the obligations owed to, or restrictions put in place by, a Third
Party Supplier (in each case to the extent that the Service Recipient was aware (or should reasonably have been aware) of such restrictions and obligations, including such obligations arising under Section 2.1(b)(ix)), or
fails in any material respect to timely reimburse the Service Provider for the Authorization Expenses; 

and, in each case, the relevant Fees charged for that Third Party Service, or the relevant part of that Third Party Service,
shall no longer be due or payable, and any Fees already paid for any Third Party Services that have not been provided shall be credited against Fees for other Transition Services. 

 

	2.2	 Change of Services. 

Either Party may at any time request from the other Party a change in the Transition Services or the manner in which
Transition Services are provided; provided, that (a) the applicable change is within the scope of similar services provided by the Service Provider, (b) the applicable change is not reasonably expected to have a material adverse
impact on the Transition Services or the Service Provider, and (c) the requesting Party (i) informs the Service Provider or Service Recipient, as applicable, by notice in writing identifying in reasonable detail the specifics of such
Transition Service to be changed and (ii) receives from the other Party confirmation in writing of its approval of such change in the Transition Services. The costs of the Service Provider with respect to any Service Change shall be borne by
(A) the Service Provider for requests made by any member of the Service Provider’s Group, and (B) the Service Recipient for requests made by any member of the Service Recipient’s Group. 

 

	2.3	 Service Coordinators. 

Each Party shall nominate a representative to act as the primary contact person with respect to the performance of the
Transition Services (each, a “Service Coordinator”). Except as otherwise provided herein, all communications relating to the Transition Services provided hereunder shall be directed to the Service Coordinators. Except as set forth
on the Service Schedules, the initial Service Coordinators for LG and Splitco, including relevant contact information, are set forth on Annex A hereto. Either Party may replace its Service Coordinator at any time by providing prior written
notice to the other Party of such replacement in accordance with the provisions of Section 12.1. 

  
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	2.4	 Omitted Services. If, at any time within seventy-five (75) days following the Effective
Date, either Party becomes aware of any service that had been provided to the Splitco Businesses during the twelve (12)-month period prior to the Effective Date that is not included in the Service Schedules (each such service, an “Omitted
Service”), such Party may identify such service for inclusion on, and notify the other Party that such Omitted Service should be added to, the applicable Service Schedule. If the Party providing notification of the Omitted Service is a
Service Recipient, then the Service Provider shall use commercially reasonable efforts to provide such Omitted Service, unless provision of such Omitted Service conflicts with or violates any applicable Law, any policy or procedure of the Service
Provider or its Third Party Suppliers, or any of the Third Party Supply Contracts. If the Service Recipient objects to the addition of the Omitted Service following notification by the Service Provider, the Parties shall discuss in good faith
whether and on what terms the Omitted Service may be added (which shall be on terms and conditions consistent with the Services Schedules). All costs of any Omitted Service shall be calculated, and the relevant charges shall be paid, by the Service
Recipient in accordance with Article 4 and on the same basis as the Fees. 

  

	2.5	 Steering Committee. 

 

	 	(a)	 As soon as reasonably practicable after the Effective Date, the Parties shall establish a joint committee (the
“TSA Steering Committee”) to oversee and manage the matters under this Agreement (the “Transition”) comprising an equal number of suitable representatives nominated by LG, on the one hand, and, Splitco on the other
hand (“TSA Steering Committee Members”). All TSA Steering Committee Members shall have the requisite skills, knowledge and experience to discuss, coordinate and make arrangements to give effect to the Transition. Either Party may
replace any of its TSA Steering Committee Members at any time by providing notice in accordance with Section 12.1 of this Agreement; provided, that neither Party shall replace all of its TSA Steering Committee
Members at the same time or within an unreasonably short period of time. Any decision by the TSA Steering Committee shall require the approval of at least one (1) nominee of LG and one (1) nominee of Splitco. 

 

	 	(b)	 At least once a fiscal quarter until the expiration or termination of this Agreement (or such other frequency
as the Parties may agree or when this Agreement otherwise requires), the TSA Steering Committee shall meet for the purposes of: 

  

	 	(i)	 considering any issues arising out of the undertaking or performance of the Transition Services;

  

	 	(ii)	 discussing the current status of any Service Changes; 

 

	 	(iii)	 discussing the status of the Transition and any Migration Assistance; and 

 

	 	(iv)	 considering any other issues arising under or in connection with this Agreement. 

 

	2.6	 Standard of Performance. 

  
 11 

 LG shall, and shall cause each other Service Provider to (and each Service
Provider shall use commercially reasonable efforts to cause any other Person performing Transition Services on its behalf to), use commercially reasonable efforts, skill and judgment in providing the Transition Services hereunder. Without limiting
the foregoing, all Transition Services shall be provided in a timely and workmanlike manner, consistent with the manner and level of care with which such Transition Services were provided in the ordinary course prior to the Effective Date, unless a
different standard is expressly set forth in the applicable Service Schedule, in which case, such different standard shall control and prevail. 
  

	2.7	 Cooperation. 

 

	 	(a)	 Each Party shall use commercially reasonable efforts to cooperate with the other Party in all matters relating
to the provision and receipt of Transition Services so as to minimize the expense, distraction and disturbance to the other Party’s business in connection with the Transition Services, and shall perform all obligations hereunder in good faith
and in accordance with principles of fair dealing. Such cooperation shall include (i) the execution and delivery of any further instruments or documents as may be reasonably requested by a Party to enable the full performance of each
Party’s obligations hereunder, (ii) notifying the other Party in advance of any changes to a Party’s operating environment or Personnel (especially changes with respect to employee status) to the extent relevant to the applicable
Transition Services and working with the other Party to effect such changes with the least interruption, and (iii) notifying a Service Provider in advance of a Service Recipient’s migration and integration of such Transition Service and
consequent termination of the applicable Transition Service. 

  

	 	(b)	 Each Service Recipient will use commercially reasonable efforts to provide, or cause to be provided,
information and documentation sufficient for the respective Service Provider to perform (or cause to be performed) the Transition Services in the manner contemplated by Section 2.6, and will use commercially reasonable
efforts to make available, as reasonably requested in writing by the Service Provider, sufficient resources and timely decisions, approvals and acceptances in order that such Service Provider may perform (or cause to be performed) its obligations
under this Agreement (including as contemplated by Section 2.6) in a timely and efficient manner. 

  

	 	(c)	 Each Service Recipient shall follow, or cause to be followed, the policies, procedures and practices followed
by the Service Provider with respect to the Transition Services consistent with the policies, procedures and practices that were in effect prior to the Effective Date, and any additional policies, procedures or practices, or changes thereto,
reasonably necessary or advisable. 

  

	2.8	 Migration Assistance. 

  
 12 

	 	(a)	 Prior to the end of the applicable Term, the Service Provider shall provide (or cause to be provided) to a
Service Recipient, upon written request by such Service Recipient, such reasonable support and assistance as is necessary to migrate the Transition Services to such Service Recipient’s internal organization or to a third party provider of such
Service Recipient (such support and assistance, “Migration Assistance”), which may include, without limitation, (i) consulting, (ii) training, (iii) providing reasonable access to data and other information in the standard
format and medium (whether electronic or otherwise) of the Service Provider, and (iv) reasonable access during normal business hours to employees of the Service Provider. Any written request for Migration Assistance shall include, in reasonable
detail, the Service Provider’s estimate of the scope and cost of such Migration Assistance. 

  

	 	(b)	 Following the written request of the Service Provider, the Service Recipient receiving Migration Assistance
pursuant to Section 2.8(a) shall pay any actual costs incurred and documented by the Service Provider in connection with any Migration Assistance, whether performed by Representatives of the Service Provider or by a third
party service provider; provided, however, that to the extent (i) any such costs materially exceed the estimate included in the written request for such Migration Assistance, or (ii) the scope of the Migration Assistance for
which such costs were incurred materially exceeds the scope included in the written request for such Migration Assistance, the Service Recipient shall be under no obligation to pay such costs unless the incurrence of such costs or the increased
scope of such Migration Assistance, as applicable, was consented to in writing by the Service Recipient prior to the commencement of such Migration Assistance. 

 

	 	(c)	 Representatives of the Service Recipient shall be granted reasonable access to the respective facilities of
the Service Provider during normal business hours. 

  

	2.9	 General Inquiries Assistance. 

In addition to the obligations set forth herein, until the expiration or termination of this Agreement, each Party shall
provide, or cause to be provided, reasonable general assistance to the other Party, by way of responding to reasonable inquiries (whether or not related to Transition Services). 

 

	3.	 LIMITATIONS 

 

	3.1	 General Limitations. 

 

	 	(a)	 Each Service Provider may in its sole discretion select the Persons, equipment, and software that it will use
to provide the Transition Services; provided that such Service Provider shall remain responsible for the performance of the Transition Services in accordance with this Agreement (including Section 2.6), subject to
Section 3.2. 

  
 13 

	 	(b)	 Except as otherwise provided in this Agreement, each of the Service Provider and the Service Recipient shall
bear its own costs and expenses of providing or receiving the Transition Services. 

  

	 	(c)	 Notwithstanding anything to the contrary herein, no Service Provider shall be required to (i) hire or
engage any additional third party service providers or contractors to provide any Transition Service, (ii) expand its facilities, incur long-term capital expenses, increase its employee headcount or maintain the employment or engagement of any
specific employee or contractor in order to provide any Transition Service, (iii) purchase, upgrade, enhance or otherwise modify any computer hardware, software or network environment, or provide any support or maintenance services for any
computer hardware, software or network environment that has been materially upgraded, enhanced or otherwise modified from the computer hardware, software or network environments in use as of the Effective Date, except to the extent that, in each
case, the Service Provider consents in writing to a Service Recipient’s reasonable request to do so (such consent to not be unreasonably withheld, conditioned or delayed) and the Service Recipient agrees to bear all associated costs and
expenses, or (iv) provide Transition Services hereunder that are greater in nature or scope than the comparable services provided in the conduct of the Splitco Businesses during the twelve (12) months prior to the Effective Date;
provided, however, that nothing in this Section 3.1 shall in any way relieve any obligation of the members of the LG Group to provide (or cause to be provided) the Transition Services pursuant to this
Agreement, and LG shall remain, at all time during the respective Term, fully responsible for the performance of the Transition Services. 

  

	3.2	 Third Party Limitations. 

 

	 	(a)	 Each Party acknowledges and agrees that the Third Party Services are subject to the terms and conditions of
the Third Party Supply Contracts. Each Service Recipient shall comply with the terms of the respective Third Party Supply Contracts to the extent they are relevant to the receipt of the Third Party Services and to the extent that the Service
Recipient has received prior written notification of the terms of the Third Party Supply Contracts. 

  

	 	(b)	 The Service Recipient shall not act, or omit to act, in a manner that would cause the Service Provider to be
in material breach of any Third Party Supply Contract. In furtherance of the foregoing sentence, the Service Recipient shall indemnify and hold harmless the Service Provider or the relevant member of the Service Provider’s Group against all
Damages to the extent resulting from any such breach to the extent set forth in any such Third Party Supply Contract. 

  

	 	(c)	 The Service Provider shall indemnify and hold harmless the Service Recipient from any Damages paid or payable
by the Service Recipient or any member of the Service Recipient’s Group to any relevant Third Party Supplier to the extent such Damages result from a breach by the Service Provider or any member of the

  
 14 

	 	 
Service Provider’s Group of its obligations to such Third Party Supplier under the relevant Third Party Contract. 

 

	3.3	 Compliance with Laws. 

 

	 	(a)	 No Service Provider shall provide, or cause to be provided, any Transition Service to the extent that the
provision of such Transition Service would require such Service Provider or any Representative of such Service Provider, to violate: (i) any applicable Law, (ii) any policies and/or procedures of such Service Provider reasonably designed
to respond to applicable Law, or (iii) any other policies and/or procedures of such Service Provider in existence as of the Effective Date. 

  

	 	(b)	 If a Service Provider cannot provide (or cause to be provided) a Transition Service due to the violation of
applicable Law, policies or procedures contemplated by the provisions of Section 3.3(a), the Parties shall cooperate, in accordance with Section 2.2 and Section 2.7(a), to
identify a reasonably acceptable alternative arrangement to provide the affected Transition Service to the Service Recipient; provided, however, that, at the written request of the Service Provider, the Service Recipient shall
reimburse the Service Provider for any reasonable and documented additional incremental costs incurred by the Service Provider in providing such Transition Service under such alternative arrangement. 

 

	3.4	 Force Majeure. 

 

	 	(a)	 The Service Provider shall, at all times during any applicable Term, use commercially reasonable efforts to
provide, or cause to be provided, the Transition Services without interruption. If the Service Provider is wholly or partially prevented from, or delayed in, providing one or more Transition Services, or one or more Transition Services are
interrupted or suspended, by reason of events beyond the reasonable control of such Service Provider or, in the case of any Third Party Services, the Third Party Supplier (including acts of God, actions of any Governmental Entity, or due to fire,
explosions, accidents, floods, embargoes, epidemics, wars, acts of terrorism (cyber-attacks or otherwise), nuclear disasters, labor disputes, civil unrests and/or riots, national or regional emergency, or malfunctions of equipment or software
programs) (each, a “Force Majeure Event”), the Service Provider shall not be obligated to deliver (or cause to be delivered) the affected Transition Services during such period, and the Service Recipient shall not be obligated to
make any payment for any reason hereunder in relation to any Transition Services not delivered; provided, however, that, during the duration of a Force Majeure Event, the Service Provider shall use commercially reasonable efforts to
avoid or remove such Force Majeure Event, and shall use commercially reasonable efforts to resume its performance under this Agreement as soon as reasonably practicable. 

 

	 	(b)	 If any Service Provider has knowledge that the provision of any Transition Service is or will be (or would
reasonably be expected to be) affected by a Force 

  
 15 

	 	 
Majeure Event, the Service Provider shall, to the extent reasonably practicable and in accordance with applicable Law, promptly provide, in writing, notice of such Force Majeure Event to the
Service Recipient, describing in reasonable detail such Force Majeure Event, the affected Transition Service, and the Service Provider’s reasonable estimate of the scope and duration of such Force Majeure Event. 

 

	3.5	 Title to Equipment; Management and Control; Reservation of Rights. 

 

	 	(a)	 Except as otherwise provided herein, all procedures, methods, systems, strategies, tools, equipment,
facilities and other resources of any Service Provider used in connection with the provision of Transition Services (the “Equipment”) shall remain the property of such Service Provider and shall at all times be under the sole
direction and control of such Service Provider. 

  

	 	(b)	 Except as otherwise provided herein, management of and control over the provision of the Transition Services
(including the determination or designation at any time of the Equipment, Personnel and other resources to be used in connection with the provision of the Transition Services) shall reside solely with the Service Provider. Without limiting the
generality of the foregoing, all labor matters relating to any employees of the Service Provider shall be within the exclusive control of the Service Provider. The Service Provider shall provide for and pay (or cause to be provided for and paid) the
compensation and other benefits of its employees, including salary, health, accident and workers’ compensation benefits and all taxes and contributions which an employer is required to pay relating to the employment of employees. No Service
Recipient shall in any event be liable to the Service Provider or to any of its Personnel for any failure of the Service Provider to perform any obligation in respect of the compensation, benefits or taxation of its Personnel. 

 

	 	(c)	 Nothing in this Section 3.5 shall in any way affect any right or obligation of a
Party, or any allocation of any assets of a Party, as provided in any Ancillary Agreement. 

  

	3.6	 Interim Basis Only. 

The Parties acknowledge that the purpose of this Agreement is to provide Transition Services to a Service Recipient on an
interim basis until such Service Recipient can perform such services for itself or obtain such services from a third party. Accordingly, at all times from and after the Effective Date, such Service Recipient shall use commercially reasonable efforts
to make or obtain any approvals, permits or licenses, implement any computer systems and take, or cause to be taken, any and all other actions necessary or advisable for it to migrate and provide such services for itself, or obtain such services
from a third party, as soon as reasonably practicable after the Effective Date. 
  

	4.	 PAYMENT 

  

	4.1	 Fees. 

  
 16 

	 	(a)	 In connection with each Transition Service, the Service Recipient shall pay to the Service Provider
(i) the fees set forth in the applicable Service Schedule with respect to such Transition Service, or if not specified therein, fees for such Transition Service as determined by the mutual agreement of both Parties, negotiated in good faith;
(ii) any reasonable and documented third party fees, costs and expenses which are charged to or incurred by the Service Provider in connection with provision of Transition Services to the Service Recipient and which are not included in the fees
set forth in the Service Schedules (collectively, with the fees set forth in sub-clause (i) above, the “Fees”); (iii) the Authorization Expenses; and (iv) any increase in the Fees
pursuant to Section 4.1(b) below. 

  

	 	(b)	 It is the intent of the Parties that the Fees reasonably approximate the actual cost to the Service Provider
of providing the Transition Services, without any intent to cause the Service Provider to receive any profit or incur any loss with respect thereto. If at any time a Party reasonably believes that the Fees with respect to any Transition Service are
materially insufficient to compensate the Service Provider for the cost of providing such Transition Service, or that the Fees with respect to any Transition Service materially overcompensate the Service Provider for the cost of providing such
Transition Service, such Party shall promptly provide notice to the other Party of the same, identifying such Transition Service and setting forth in reasonable detail its rationale for such belief, and shall include with such notice all available
documentation with regard to the cost of providing such Transition Service. In furtherance of the foregoing, the Parties shall jointly evaluate all Fees for reasonableness on a semi-annual basis and make adjustments to the Fees as the Parties may
mutually agree in writing, except that the Parties acknowledge and agree that if any third party costs associated with the provision of the Transition Services increase during the Term or Extension Term (including increased charges under Third Party
Supply Contracts or costs increase resulting from changes in Law or the requirements of any Governmental Entity), the Service Provider may, on prompt written notice to the Service Recipient, increase the Fees to reflect such increases;
provided that the Service Provider agrees to provide the Service Recipient with reasonable documentation of such increase. 

  

	 	(c)	 Upon the delivery of a notice contemplated by Section 4.1(b), the Parties shall
cooperate, in accordance with Section 2.7(a), to come to a mutually acceptable agreement with regard to the appropriate Fees for such Transition Service. 

 

	4.2	 Billing and Payment Terms. 

 

	 	(a)	 Each Service Provider shall invoice the Service Recipient on a monthly basis, for any Fees, costs or other
amounts payable pursuant to this Agreement and any applicable Schedule. 

  

	 	(b)	 Each invoice delivered pursuant to Section 4.2(a) shall set forth a brief
description of the Transition Services and the Migration Assistance provided, and with respect to any amounts payable reasonable documentation to support the charges thereon. 

  
 17 

	 	(c)	 Each invoice delivered pursuant to this Section 4.2 shall be payable within ninety
(90) days after the date of the invoice. 

  

	 	(d)	 All Fees shall be invoiced and payable in United States dollars or shall otherwise be payable in kind as
mutually agreed in writing by the Parties. 

  

	 	(e)	 If any invoice delivered pursuant to (and in compliance with) this Section 4.2 is
not paid in full within thirty (30) days after the date of the invoice, interest shall accrue on the unpaid amount at the annual rate equal to the “Prime Rate” as reported on the thirtieth (30th) day after the date of the invoice in The Wall Street Journal (or, if such day is not a Business Day, the first Business Day immediately after such day), calculated on the basis of a year of three
hundred and sixty (360) days and the actual number of days elapsed between the end of the thirty (30)-day payment period and the actual payment date. 

 

	 	(f)	 If there is a Dispute between the Parties regarding the amounts shown as billed to the Service Recipient on,
or the accuracy of all or any part of, any invoice, the Service Provider shall, upon the written request of the Service Recipient, furnish to the Service Recipient additional documentation reasonably necessary to substantiate the amounts billed
including, but not limited to, listings of the dates, times and amounts of the Transition Services in question where applicable and practicable. If the dispute is not resolved by the original due date for payment, the Parties shall follow the
procedure set out in Section 12.9 to resolve the matter. 

  

	 	(g)	 The Parties acknowledge that there may be a lag in the submission of charges from third parties relating to
the provision of Third Party Services, and that the Service Provider shall use commercially reasonable efforts to obtain such third party invoices, and to provide the same to the Service Recipient, in a timely fashion. 

 

	4.3	 Sales Taxes. 

All Fees and other consideration under this Agreement are exclusive of any sales, transfer,
value-added, goods or services tax or similar gross receipts based tax (including any such taxes that are required to be withheld, but excluding all other taxes including taxes based upon or calculated by
reference to income, receipts or capital) imposed against or on Transition Services or Migration Assistance (“Sales Taxes”) provided hereunder, and such Sales Taxes will be added to the Fees or other consideration payable where
applicable. Sales Taxes shall be separately stated on the relevant invoice. The Service Recipient shall be responsible for any such Sales Taxes and shall either (a) remit such Sales Taxes to the Service Provider (and the Service Provider shall
remit such amounts (or, to the extent relevant to value-added and other taxes, a lesser applicable amount due) to the applicable taxing authority) or (b) provide the Service Provider with a certificate or other acceptable proof evidencing an
exemption from liability for such Sales Taxes. 
  

	4.4	 No Offset. 

  
 18 

 No Party shall withhold any payments to the other Party under this Agreement in
order to offset payments due to such Party pursuant to this Agreement, any Ancillary Agreement or otherwise, unless such withholding is mutually agreed to, in advance, by the Parties. 

 

	5.	 ACCESS AND SECURITY 

 

	5.1	 Access; Work Policy. 

 

	 	(a)	 At all times during the applicable Term, each Party shall provide, or cause to be provided, to the other Party
and its Personnel reasonable access to its facilities and premises, and reasonable access to its equipment and Personnel, for any purpose connected with the delivery or receipt of Transition Services hereunder, the exercise of any right under this
Agreement or the performance of any obligations required by this Agreement. 

  

	 	(b)	 Each Party shall comply, and shall cause its respective Personnel to comply, with the other Party’s (and,
as applicable, its Personnel’s) safety and security regulations applicable to each specific site or facility while working at such site or facility. Except as otherwise agreed to by the Parties, each Party shall cause its Personnel to observe
the working hours, working rules, and holiday schedules of the other Party (and, as applicable, its Personnel) while working on the premises of the other Party or its Personnel. 

 

	5.2	 Additional Security Measures. 

Each Party acknowledges and agrees that any Service Provider may take physical or information security measures that affect
the manner in which Transition Services are provided, so long as the substance or overall functionality of any affected Transition Services remains the same as it was as of the Effective Date and otherwise consistent with the manner and level of
care with which such Transition Services were provided in the ordinary course prior to the Effective Date. 
  

	5.3	 Security Breaches. 

In the event of a security breach that relates to the Transition Services, the Parties shall, subject to any applicable Law,
cooperate with each other in good faith regarding the timing and manner of (a) notification to their respective customers, potential customers, employees and/or agents concerning a breach or potential breach of security and (b) disclosures
to appropriate Governmental Entities. 
  

	5.4	 Systems Security. 

 

	 	(a)	 If any Party or its Personnel are given access to any computer systems or software of any member of the other
Party’s Group (“Systems”) in connection with such Party’s performance or receipt of Transition Services, such Party shall comply, and shall cause the other members of its Group and its Personnel to comply, with all of such
other Party’s Group’s system security policies, procedures and requirements (as amended from time to time, the “Security Regulations”), and 

  
 19 

	 	 
will not tamper with, compromise or circumvent any security or audit measures employed by such other Party’s Group. 

 

	 	(b)	 Each Party shall use commercially reasonable efforts to ensure that only those of its Personnel who are
specifically authorized to have access to the Systems of the other Party’s Group gain such access, and to prevent unauthorized access, use, destruction, alteration or loss of information contained therein, including notifying its Personnel
regarding the restrictions set forth in this Agreement and establishing appropriate policies designed to effectively enforce such restrictions. 

  

	 	(c)	 Each Party shall, and shall cause its Personnel who are specifically authorized to have access to the Systems
of the other Party’s Group to: 

  

	 	(i)	 cooperate in any reasonable security arrangements that the other Party reasonably considers necessary to
prevent that Party or any unauthorized third party from accessing the Systems in a manner prohibited by this Agreement; 

  

	 	(ii)	 continually assess and, where relevant, report to the other Party any threats to the Systems arising as a
result of any access granted under this Agreement; and 

  

	 	(iii)	 ensure that all users of the other Party’s Systems undertake a controlled authorization process before
access to the Systems is granted, and remove access privileges in a timely manner if appropriate. 

  

	 	(d)	 If a Party detects, or is informed of, a breach of its Security Regulations that will (or is likely to) have a
material impact on the Transition Services or the integrity of any Confidential Information of the other Party on any System, such Party shall: 

  

	 	(i)	 immediately act to prevent or mitigate the effects of the breach; 

 

	 	(ii)	 report the breach to the other Party as soon as reasonably practicably after detection; and

  

	 	(iii)	 identify steps to ensure that the breach does not reoccur and report those steps to the other Party.

  

	 	(e)	 Each Party shall use commercially reasonable efforts to ensure that it does not introduce into the Systems of
the other Party any software virus or other malicious code that might affect the Transition Services or corrupt any data or applications on those Systems. 

  

	 	(f)	 The Service Provider may, with prior written notice, suspend the access by the Service Recipient (and the
Service Recipient’s Personnel who are specifically authorized to have access to the Systems of the other Party’s Group) to its Systems if, in the Service Provider’s reasonable opinion, the integrity and security

  
 20 

	 	 
of the Systems or any data stored on them is being or is imminently likely to be jeopardized by the activities of the Service Recipient (or the Service Recipient’s Personnel who are
specifically authorized to have access to the Systems of the other Party’s Group). 

  

	5.5	 Records and Inspection Rights. 

Each Party shall maintain, and shall cause the other members of such Party’s Group to maintain, accurate records of the
receipts, invoices, reports and other documents relating to the Transition Services (the “Records”) for a period of seven (7) years following the expiration of the applicable Term, in order to provide the other Party the
opportunity to verify the accuracy, completeness and appropriateness of the charges for the Transition Services and to verify that the Transition Services are being provided in accordance with the terms of this Agreement and the applicable Schedule.
Upon reasonable written notice from the Service Recipient of any Transition Service, the Service Provider shall make available to the Service Recipient or its Representatives (at the Service Recipient’s sole cost and expense) reasonable access
to, or at the Service Recipient’s sole cost and expense, copies of, the Records with respect to such Transition Service during regular business hours. 
  

	6.	 CONFIDENTIALITY 

 

	6.1	 Confidential Information. 

 

	 	(a)	 Notwithstanding any termination of this Agreement, the Parties shall hold, and shall cause each of the other
members of their respective Groups to hold, and shall each cause their respective Representatives to hold, and shall use commercially reasonable efforts to cause their respective other Personnel to hold, in strict confidence, and not to disclose or
release or use, without the prior written consent of the other Party, any and all Confidential Information concerning the other Party (or any other member of such Party’s Group) or its respective business; provided, however, that
the Parties may disclose, or may permit disclosure of, Confidential Information (i) to their respective auditors, attorneys, financial advisors, bankers and other appropriate consultants and advisors who have a need to know such Confidential
Information and are informed of their obligation to hold such Confidential Information confidential to the same extent as is applicable to the Parties and in respect of whose failure to comply with such obligations, the applicable Party will be
responsible, (ii) if a member of Party’s Group is required or compelled to disclose any such Confidential Information by judicial or administrative process or by other requirements of Law or stock exchange rule, (iii) as required in
connection with any legal or other proceeding by one Party against the other Party, or (iv) as necessary in order to permit a Party to prepare and disclose its financial statements, tax returns or other required disclosures. Notwithstanding the
foregoing, in the event that any demand or request for disclosure of Confidential Information is made pursuant to clause (ii) above, each Party shall, to the extent not prohibited by applicable Law, promptly notify the other of the existence of
such request or demand and shall provide the 

  
 21 

	 	 
other a reasonable opportunity to seek an appropriate protective order or other remedy, which such Parties will reasonably cooperate in obtaining, at the sole cost of the Party seeking such order
or other remedy. In the event that such appropriate protective order or other remedy is not obtained, if the Party in receipt of the Confidential Information (the “Receiving Party”) is nonetheless, in the reasonable written opinion
of its legal advisers, compelled to disclose Confidential Information, the Receiving Party, after written notice to the other Party whose Confidential Information is required to be disclosed (the “Disclosing Party”) (to the extent
not prohibited by Law), may disclose such Confidential Information only to the extent so required in the written opinion of its legal advisers and shall exercise its commercially reasonable efforts to preserve the confidentiality of the remainder of
the Confidential Information in accordance with this Article 6. 

  

	 	(b)	 The provisions of this Article 6 shall not apply to any Confidential Information which: (i) is or
becomes commonly known within the public domain other than by breach of this Agreement or any other agreement; (ii) is obtained from a third party who is lawfully authorized to disclose such information free from any obligation of
confidentiality; (iii) is independently developed without reference or use to any Confidential Information; or (iv) is known to the Receiving Party without any obligation of confidentiality prior to its receipt from the Party that
disclosed such Confidential Information. 

  

	 	(c)	 The Receiving Party shall promptly inform the Disclosing Party, consistent with its data security policies and
procedures, in the event that it becomes aware of the possession, use, or knowledge of any of the Confidential Information received by the Receiving Party by any Person not authorized to possess, use, or have knowledge of the Confidential
Information and shall, at the request of the Disclosing Party, provide such reasonable assistance as is required by the Disclosing Party to mitigate any damage caused thereby. 

 

	7.	 INTELLECTUAL PROPERTY AND DATA 

 

	7.1	 Ownership of Data and Intellectual Property. 

 

	 	(a)	 Splitco shall own all data and information (i) provided by the Splitco Group to the LG Group in
connection with a Service Recipient’s receipt of Transition Services or (ii) created by or for the LG Group solely in relation to the provision of Transition Services to a Service Recipient (collectively, “Service Receiver
Data”). Splitco grants the LG Group a non-exclusive, non-transferable, royalty-free, and personal license to use any Service Receiver Data in connection with
the Transition Services. 

  

	 	(b)	 Upon the written request of a Service Recipient, and at the Service Recipient’s sole cost and expense,
any and all Service Receiver Data in possession of the Service Provider shall be provided to the requesting Service Recipient as soon as reasonably practicable and in accordance with applicable Law in the format in

  
 22 

	 	 
which such Service Receiver Data is maintained as of the time of such request; provided, however, that the Service Provider may retain the relevant Service Receiver Data and provide
a copy thereof to the requesting Service Recipient: (i) if necessary for the Service Provider holding such Service Receiver Data to comply with the requirements of Section 5.5, (ii) if necessary for the Service
Provider holding such Service Receiver Data to continue to provide the Transition Services during the applicable Term; or (iii) if the Service Provider holding such Service Receiver Data is unable to delete the Service Receiver Data from its
archives using commercially reasonable efforts. Following completion of the Transition Services, the Service Provider shall not retain any copy of the Service Receiver Data (unless required by applicable Law or pursuant to clauses (i) or (iii)
of the foregoing sentence). 

  

	 	(c)	 As between the Parties, all other data, information and Intellectual Property provided by a Party’s Group
and their respective licensors and information, content and software providers in connection with performance of the Transition Services shall remain the property of such Party’s Group. No right or license with respect to any Intellectual
Property is granted under this Agreement other than as is strictly necessary for each Party’s Group to perform, and the other Party’s Group to receive and use, the Transition Services as contemplated herein, and then only to the extent of
the interest held by such Party Group granting such right. 

  

	 	(d)	 The Service Provider may, in providing each Transition Service, rely on the provision of data and information
to it by or on behalf of the Service Recipient in respect of that Transition Service. Except as otherwise agreed in writing, the Service Provider has no obligation to review, verify or otherwise confirm the accuracy, completeness or sufficiency of
the data or information provided by or on behalf of the Service Recipient. No member of the LG Group shall have any liability in connection with a Transition Service, whether in contract, tort (including negligence) or otherwise, for Damages
suffered or incurred by a member of the Splitco Group to the extent such liability arises as a result of the inaccuracy, insufficiency or incompleteness of the data or information provided by or on behalf of the Service Recipient in respect of that
Transition Service. 

  

	 	(e)	 In the event that any Personal Data is Processed by one Party on behalf of the other Party under or in
connection with this Agreement, the Party so Processing shall: 

  

	 	(i)	 Process the Personal Data only on behalf of the other applicable Party, and only for the purposes of
performing its obligations under this Agreement, and only in accordance with instructions received; and 

  

	 	(ii)	 at all times ensure that appropriate technical and organizational measures as detailed in Exhibit A
attached hereto will be taken against unauthorized or unlawful processing of Personal Data and against accidental loss or destruction of, or damage to, Personal Data. 

  
 23 

	 	(f)	 In the event a member of the LG Group incorporated, formed or organized in a country within the European
Economic Area or Switzerland will be Processing Personal Data, the Parties will enter into a Data Processing Agreement, substantially in the form set forth in Exhibit B attached hereto. 

 

	8.	 REPRESENTATIONS AND WARRANTIES 

Each Party represents and warrants to the other Party that: 

 

	 	(a)	 it is duly organized, validly existing, and in good standing under the laws of the jurisdiction of its
formation, and it has the legal right, power and authority and is qualified to conduct its business; 

  

	 	(b)	 this Agreement has been duly authorized, executed and delivered by such Party, and constitutes a legal, valid
and binding obligation of such Party enforceable against it in accordance with its terms (subject to applicable bankruptcy, reorganization, insolvency, moratorium, fraudulent conveyance or similar laws affecting creditors’ rights generally);

  

	 	(c)	 the execution and delivery of this Agreement by such Party (i) does not contravene the organizational
documents of such Party, or contravene or constitute a material default under (or an event that with notice or lapse of time would constitute a material default under) any material agreement or other instrument binding upon such Party and
(ii) does not, in any material respect, conflict with or result in a violation of any applicable Law to which such Party is subject; 

  

	 	(d)	 it has all material Permits required by any Governmental Entity under all applicable Laws necessary to
properly perform, in all material respects, its obligations under this Agreement; and 

  

	 	(e)	 there are no bankruptcy, insolvency, receivership or other similar arrangement or proceedings pending or being
contemplated by such Party. 

  

	9.	 LIMITATION OF LIABILITY; DISCLAIMER OF WARRANTIES 

 

	9.1	 Limitation of Liabilities. 

EXCEPT IN THE CASE OF FRAUD OR WILLFUL MISCONDUCT, IN NO EVENT SHALL ANY MEMBER OF THE LG GROUP OR THE SPLITCO GROUP BE LIABLE
TO ANY MEMBER OF THE SPLITCO GROUP OR THE LG GROUP, RESPECTIVELY, FOR ANY SPECIAL, CONSEQUENTIAL, INDIRECT, INCIDENTAL OR PUNITIVE DAMAGES OR LOST PROFITS, HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY (INCLUDING NEGLIGENCE AND STRICT LIABILITY)
ARISING IN ANY WAY OUT OF THIS AGREEMENT, WHETHER OR NOT SUCH PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES; PROVIDED, HOWEVER, THAT THE FOREGOING 

  
 24 

 
LIMITATIONS SHALL NOT LIMIT EACH PARTY’S INDEMNIFICATION OBLIGATIONS AS SET FORTH IN ARTICLE 10. 
  

	9.2	 Disclaimer of Warranties. 

EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, NEITHER PARTY MAKES, AND EACH PARTY EXPRESSLY DISCLAIMS, ANY AND ALL
REPRESENTATIONS OR WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED OR STATUTORY, WITH RESPECT TO THE TRANSITION SERVICES TO BE PROVIDED UNDER THIS AGREEMENT, INCLUDING WARRANTIES WITH RESPECT TO MERCHANTABILITY, OR SUITABILITY OR FITNESS FOR A
PARTICULAR PURPOSE, TITLE AND NON-INFRINGEMENT OF ANY SOFTWARE OR HARDWARE PROVIDED HEREUNDER, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING, COURSE OF PERFORMANCE OR TRADE USAGE. 

 

	10.	 INDEMNIFICATION 

 

	10.1	 Indemnification of LG. 

Subject to the indemnification obligations of LG set forth in Section 10.2, from and after the
Effective Date, Splitco shall indemnify, defend and hold harmless the LG Group and their respective Representatives (each, a “LG Indemnified Person”), from and against any and all Damages incurred by such LG Indemnified Person
arising out of the undertaking, performance or completion of the Transition Services pursuant to this Agreement, except where such Damages arise from the gross negligence, willful misconduct or violation of applicable Law by the LG Group or their
respective Representatives. 
  

	10.2	 Indemnification of Splitco. 

From and after the Effective Date, LG shall indemnify, defend and hold harmless the Splitco Group and their respective
Representatives (each, a “Splitco Indemnified Person”), from and against any and all Damages incurred by such Splitco Indemnified Person, arising out of the undertaking, performance or completion of the Transition Services, to the
extent such Damages arise from the gross negligence, willful misconduct or violation of applicable Law of the LG Group or their respective Representatives. 
  

	10.3	 Rights of the Parties. 

The rights and obligations of each Party’s Group provided in this Article 10 shall be in addition to (and not in
lieu of) any rights or obligations with respect to indemnification provided pursuant to the Ancillary Agreements and nothing herein shall in any way limit the rights and obligations of each Party’s Group pursuant thereto. 

 

	10.4	 Claim Procedures. 

 

	 	(a)	 Claims for Third-Party Actions. All claims for indemnification made under this Agreement resulting
from, related to or arising out of a third-party action shall be 

  
 25 

	 	 
made in accordance with the procedures set forth in this Section 10.4(a). The Indemnified Party shall deliver a written notification of the commencement of any
third-party action (the “Third-Party Action Notice”) within twenty (20) days after receipt by the Indemnified Party of written notice of any third-party action, and shall describe in
reasonable detail (to the extent then known by the Indemnified Party) the facts constituting the basis for such third-party action and the amount of the claimed Damages; provided, however, that the failure to provide such notice shall
not release the Indemnifying Party from any of its obligations under this Agreement, except to the extent that the Indemnifying Party is actually prejudiced by such failure. The Indemnifying Party shall control the defense of a third-party action,
subject to the right of the Indemnified Party to participate therein. The Indemnified Party, at the Indemnifying Party’s expense, shall provide such information, cooperation and assistance as may be reasonably requested by the Indemnifying
Party. The Indemnifying Party shall keep the Indemnified Party advised of the status of such third-party action and the defense thereof and shall consider reasonable recommendations made by Indemnified Party with respect thereto. The Indemnifying
Party shall not agree to any settlement or compromise of such third-party action without the prior written consent of the Indemnified Party (which shall not be unreasonably withheld, conditioned or delayed). 

 

	 	(b)	 Claims Not Involving Third Parties. If the Indemnified Party wishes to assert a claim for
indemnification under this Agreement that does not involve a third-party action, the Indemnified Party shall deliver to the Indemnifying Party a written notice (a “Claim Notice”) that contains (i) a description of the claim for
indemnification, a reasonable explanation of the basis therefor and a description (including the amount) of any Damages incurred by the Indemnified Party (in each case, to the extent then known by the Indemnified Party), (ii) a statement that the
Indemnified Party is entitled to indemnification under this Agreement, and (iii) a demand for payment for such Damages (which need not be specific as to the amount of such Damages). The Indemnifying Party shall have thirty (30) days
following receipt of the Claim Notice to make such investigation at the expense of the Indemnifying Party of the claim for indemnification as the Indemnifying Party deems necessary or desirable. If the Indemnified Party and the Indemnifying Party
agree at or prior to the expiration of the said thirty (30)-day period (or any mutually agreed upon extension thereof) on the validity and amount asserted within the Claim Notice, then the amount of the claim
or the portion thereof not disputed shall be deemed to be admitted and paid promptly to the Indemnified Party. 

  

	11.	 TERM AND TERMINATION 

 

	11.1	 Term of Agreement. 

Except as otherwise expressly set forth in this Agreement, the term of this Agreement shall become effective, and each
Transition Service shall commence, on the Effective Date and shall remain in force until the earlier of (a) termination or expiration of the respective Term, (b) such Transition Service is earlier terminated by the Parties in

  
 26 

 
accordance with Section 11.2, or (c) such Transition Service is extended as provided in Section 11.2(c). The obligation of any Party to
make a payment for Transition Services or Migration Assistance previously rendered shall not be affected by the termination of this Agreement or the expiration of the Term and shall continue until full payment is made. 

 

	11.2	 Termination. 

 

	 	(a)	 Termination by LG or Splitco. 

 

	 	(i)	 This Agreement, or any Transition Service provided hereunder, as applicable, may be terminated by LG, on the
one hand, or Splitco, on the other hand, (LG or Splitco, as applicable, the “Terminating Party”) upon written notice if: 

  

	 	(A)	 the other Party fails to perform or otherwise breaches a material provision of this Agreement (which, for the
avoidance of doubt, includes any failure to make payment in full for Transition Services and Migration Assistance, except in a case where there is a good faith Dispute) and such breach is not cured, to the reasonable satisfaction of the Terminating
Party, within thirty (30) days of written notice thereof; or 

  

	 	(B)	 the other Party makes a general assignment for the benefit of creditors or becomes insolvent, or a receiver is
appointed for, or a court approves reorganization or arrangement proceedings on, such Party. 

  

	 	(ii)	 This Agreement, or any Transition Service provided hereunder, as applicable, may be terminated by Splitco,
upon prior written notice to LG, on or following a Change of Control of LG or a Change of Control of LGP (in each case, whether by transfer of stock, merger, consolidation, reorganization or sale of all or substantially all of its assets).

  

	 	(iii)	 This Agreement, or any Transition Service provided hereunder, as applicable, may be terminated by LG, upon
prior written notice to Splitco, on or following the twelve (12)-month anniversary of the date of a Change of Control of Splitco (whether by transfer of stock, merger, consolidation, reorganization or sale of all or substantially all of its assets).

  

	 	(b)	 Partial Termination. Except as otherwise described in the Schedules hereto: (i) a Service
Recipient may, on thirty (30) days’ written notice to the Service Provider, terminate its receipt of any specific Transition Service set forth on any part of the Service Schedules, and (ii) upon receipt of any notice pursuant to
Section 3.4(b), the Service Recipient may, upon written notice to the Service Provider, immediately terminate its receipt of any Transition Service affected by the Force Majeure Event described therein. Any termination
notice delivered pursuant to 

  
 27 

	 	 
this Section 11.2(b) shall specify in detail the Transition Service(s) to be terminated, and the date on which such Transition Service(s) is to be terminated.

  

	 	(c)	 Extension of Term. Not less than sixty (60) nor more than ninety (90) days prior to the
expiration of the respective Term, the Service Recipient shall notify the Service Provider in writing if it determines in good faith that it will not be able to complete the transition from, or to replace, one or more Transition Services prior to
the expiration of the respective Term for the relevant Transition Service. So long as the Service Recipient has at all times performed its obligations under this Agreement, the Service Provider shall continue to provide such Transition Service, and,
solely with respect to such Transition Service, extend the Term for up to twelve (12) additional months (the “Extension Term”); provided, that (i) the Service Recipient shall at all times use commercially reasonable
efforts to minimize the duration of any such Extension Term, (ii) the Parties will reevaluate the Fees consistent with Article 4 hereto, and (iii) the Service Recipient shall indemnify the Service Provider for any expenses,
payments, penalties or liabilities incurred by it as a result of any such extension (which indemnification payments shall be in addition to any Fees which may be due for such Transition Service during such Extension Term). 

 

	11.3	 Effect of Termination. 

In the event that this Agreement is terminated for any reason: 

 

	 	(a)	 Each Party acknowledges and agrees that the obligations of the Parties to provide the Transition Services, or
to cause the Transition Services to be provided hereunder, shall immediately cease. Upon cessation of any Service Provider’s obligation to provide (or cause to be provided) any Transition Service, each Service Recipient shall stop using,
directly or indirectly, such Transition Service. 

  

	 	(b)	 Upon request, each Party’s Group shall return to the other Party all tangible personal property and
books, records or files owned by such Party’s Group and used in connection with the provision of Transition Services that are in their possession as of the termination date or, at the other Party’s option, destroy (and certify to the
destruction of) all tangible personal property and books, records or files owned by such Party’s Group. 

  

	 	(c)	 The rights and obligations of each Party under Section 3.5(a) (Title to Equipment),
Article 4 (Payment), Section 5.5 (Records and Inspection Rights), Article 6 (Confidentiality), Article 7 (Intellectual Property and Data), Article 9 (Limitation of Liability; Disclaimer of
Warranties), Article 10 (Indemnification), Section 11.1 (Term of Agreement), Section 11.3 (Effect of Termination) and Article 12 (Miscellaneous) shall survive the termination of this
Agreement. 

  

	12.	 MISCELLANEOUS 

 

	12.1	 Notices. 

  
 28 

 All notices, requests, claims, demands and other communications hereunder (other
than, for the avoidance of doubt, communications relating to the Transition Services provided hereunder and directed to a Service Coordinator pursuant to Section 2.3) 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 an internationally recognized overnight courier service, by electronic mail (if confirmed by reply electronic mail that is not automated) or 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 12.1): 
 (a)    if to LG: 

 Liberty Global B.V. 

 c/o Liberty Global, Inc. 

 1550 Wewatta Street 

 Suite 1000 
  Denver,
CO 80202 
  United States 

 Attention: Bryan Hall 

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

 Griffin House 
  161
Hammersmith Road 
  London W6 8BS 

 United Kingdom 

 Attention: Jeremy Evans 

(b)    if to Splitco: 

 Liberty Latin America Ltd. 

 1550 Wewatta Street 

 Suite 1000 
  Denver,
CO 80202 
  United States 

 Attention: John Winter 
  

	12.2	 Severability. 

If any provision of this Agreement, or the application of any such provision, is invalid, illegal, or unenforceable in any
jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of this Agreement, or invalidate or render unenforceable such provision in any other jurisdiction. 

 

	12.3	 Entire Agreement; Priority. 

  
 29 

 This Agreement and the Ancillary Agreements constitute the entire agreement of
the Parties with respect to the subject matter hereof and thereof and supersede all prior agreements and undertakings, both written and oral, between the Parties with respect to the subject matter hereof and thereof. If any of the terms and
conditions of this Agreement conflict with a Service Schedule, this Agreement shall control and prevail unless the Service Schedule references the provisions of this Agreement with which it conflicts or is inconsistent. If the Service Schedule
includes this type of reference, the Service Schedule will control and prevail in the event of a conflict or inconsistency. 
  

	12.4	 Amendment. 

This Agreement may not be amended or modified except (a) by an instrument in writing signed by, or on behalf of, the
Parties that expressly references the Section of this Agreement to be amended or (b) by a waiver in accordance with Section 12.5. 
  

	12.5	 Waiver. 

Either Party to this Agreement may (a) extend the time for the performance of any of the obligations or other acts of the
other Party and (b) waive compliance with any of the agreements of the other Party or conditions to such Party’s obligations contained herein. Any such extension or waiver shall be valid only if set forth in an instrument in writing signed
by the Party to be bound thereby. Notwithstanding the foregoing, no failure or delay by a Party in exercising any right hereunder shall operate as a waiver thereof, nor shall any single or partial exercise thereof preclude any other or future
exercise of any other right hereunder. Any waiver of any term or condition shall not be construed as a waiver of any subsequent breach or a subsequent waiver of the same term or condition, or a waiver of any other term or condition of this
Agreement. 
  

	12.6	 Assignment. 

Neither this Agreement nor any of the rights, interests or obligations under this Agreement shall be assigned, in whole or in
part, by operation of Law or otherwise by a Party without the prior written consent of the other Party, such consent not to be unreasonably withheld, delayed or conditioned. Any purported assignment without such consent shall be void. 

 

	12.7	 Parties in Interest. 

This Agreement shall be binding upon and inure solely to the benefit of the Parties and their respective successors and
permitted assigns, and nothing herein, express or implied (including the provisions of Article 10 relating to indemnified parties), is intended to or shall confer upon any other Person any legal or equitable right, benefit or remedy of any
nature whatsoever under or by reason of this Agreement. 
  

	12.8	 Currency. 

Unless otherwise specified in this Agreement (a) all references to currency, monetary values and dollars set forth herein
means United States dollars, (b) if necessary all 

  
 30 

 
conversions of currency made under or in connection with this Agreement shall be made in accordance with the published Bloomberg rate as of the close of business on the last Business Day prior to
the relevant date of determination of such conversion, and (c) all payments hereunder shall be made in United States dollars unless otherwise mutually agreed by the Parties in writing. 

 

	12.9	 Dispute Resolution. 

In the event of any dispute, controversy or claim arising out of or relating to this Agreement, or the breach, termination or
validity thereof, including the dispute of any Fees invoiced under Article 4 or any claim by a Party that the other Party has breached the terms hereof (each, a “Dispute”), the Service Coordinators shall meet (via telephone
or in person) no later than two (2) Business Days after receipt of notice by a Party of a request for resolution of a Dispute. The Service Coordinators shall enter into negotiations aimed at resolving any such Dispute. If the Service
Coordinators are unable to reach a mutually satisfactory resolution of the Dispute within ten (10) Business Days following receipt of notice of the Dispute, the Dispute shall be referred to the TSA Steering Committee. The TSA Steering Committee
will meet (via telephone, remote communications or in person) during the next ten (10) Business Days and attempt to resolve the Dispute. If the TSA Steering Committee is unable to resolve the Dispute, the Dispute shall be referred to the audit
committee chairperson (or another member of the audit committee designated by such chairperson) of LG, on the one hand, and the audit committee chairperson of Splitco (or another member of the audit committee designated by such chairperson), on the
other hand. The two respective audit committee members will meet (via telephone or in person) during the next ten (10) Business Days and attempt to resolve the Dispute. If the two respective audit committee members are unable to resolve the
Dispute, then the Parties shall follow the procedure provided in Section 12.10. 
  

	12.10	 Governing Law; Venue, Jurisdiction and Service of Process. 

 

	 	(a)	 This Agreement and any claim or controversy arising out of or relating to the transactions contemplated hereby
shall be governed by and interpreted and construed in accordance with the Laws of the State of New York applicable to contracts executed and to be performed wholly within the State of New York and without reference to the choice-of-law principles or rules of conflict of laws that would result in, require or permit the application of the Laws of a different jurisdiction or direct a matter to
another jurisdiction. 

  

	 	(b)	 All claims and controversies arising out of or relating to this Agreement or the transactions contemplated
hereby shall be heard and determined exclusively in any New York federal court sitting in the Borough of Manhattan of The City of New York; provided, that if such federal court does not have jurisdiction over such action or proceeding, such
dispute shall be heard and determined exclusively in any New York state court sitting in the Borough of Manhattan of The City of New York. Consistent with the preceding sentence, each Party hereby (i) submits to the exclusive jurisdiction of
any federal or state court sitting in the State of New York for the purpose of any action or proceeding, directly or indirectly, 

  
 31 

	 	 
arising out of, relating to or in connection with this Agreement brought by any Party; (ii) agrees that service of process will be validly effected by sending notice in accordance with
Section 12.1; (iii) irrevocably waives and releases, and agrees not to assert by way of motion, defense or otherwise, in or with respect to any such action or proceeding, whether actual or potential, known or unknown,
suspected or unsuspected, based upon past or future events, now existing or coming into existence in the future, that (A) such action or proceeding is not subject to the subject matter jurisdiction of at least one of the above-named courts;
(B) its property is exempt or immune from attachment or execution in the State of New York; (C) such action or proceeding is brought in an inconvenient forum; (D) that the venue of such action or proceeding is improper; or
(E) this Agreement or the transactions contemplated hereby may not be enforced in or by any of the above-named courts; and (iv) agrees not to move to transfer any such action or proceeding to a court other than any of the above-named
courts. 

  

	12.11	 Waiver of Jury Trial. 

EACH PARTY HEREBY WAIVES TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY WITH
RESPECT TO ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. EACH PARTY HEREBY (A) CERTIFIES THAT NO REPRESENTATIVE, AGENT OR ATTORNEY OF THE
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 (B) ACKNOWLEDGES THAT IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT AND THE
TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION 12.11. 
  

	12.12	 Counterparts. 

This Agreement may be executed and delivered (including by facsimile or other means of electronic transmission or portable
document format (“.pdf”)) in 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. 

 

	12.13	 Relationship of the Parties. 

Each Party and, with respect to LG, each Service Provider, shall be acting as an independent contractor in performing the
Transition Services, and shall not be considered or deemed to be an agent, employee, beneficiary, joint venture, or partner of the other Party or, with respect to LG, any other Service Provider. Each Party and, with respect to LG, each Service
Provider, shall, at all times, maintain complete control over its Personnel and operations, and shall have sole responsibility for staffing, instructing, and compensating its Personnel, including the right, in its sole discretion to designate which

  
 32 

 
Personnel it assigns to perform the Transition Services and to remove or replace such Personnel at any time. Neither Party (nor, with respect to LG, each Service Provider) shall have, or shall
represent that it has, any power, right, or authority to bind the other Party (or, with respect to LG, any other Service Provider) to any obligation or liability, to assume or create any obligation or liability or transact any business in the name
or on behalf of the other Party (or, with respect to LG, any other Service Provider), or make any promises or warranties on behalf of the other Party (or, with respect to LG, any other Service Provider), unless agreed to in writing. 

[Remainder of page intentionally left blank] 

  
 33 

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

			
	 LIBERTY GLOBAL B.V.

		
	 By:
	 	  

		 	 Name:

		 	 Title:

	
	 LIBERTY LATIN AMERICA LTD.

		
	 By:
	 	  

		 	 Name:

		 	 Title:

  
 [Signature Page to Services
Agreement] 

 List of Omitted Schedules, Exhibits and Annex 

The following schedules, exhibits and annex to the Services Agreement, dated as of [●], 2017, by and between Liberty Global B.V. and
Liberty Latin America Ltd. have not been provided herein: 
  

			
	  Schedule A	 	Technology & Innovation
	  Schedule B	 	Procurement
	  Schedule C	 	Human Resources
	  Schedule D	 	Other Corporate Services
		
	  Exhibit A	 	Technical and Organizational Security Measures
	  Exhibit B	 	Form of Data Processing Agreement
		
	  Annex A	 	Initial Service Coordinators

 The undersigned registrant hereby undertakes to furnish supplementally a copy of any omitted schedule, exhibit
or annex to the Securities and Exchange Commission upon request.

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