Document:

Exhibit 10.1

    

    

    

    

    

    

    

    

    TAX MATTERS AGREEMENT

    

    

    by and among

    

    

    3M COMPANY,

    

    

    GARDEN SPINCO CORPORATION

    

    

    and

    

    

    NEOGEN CORPORATION

    

    

    dated as of

    

    

    September 1, 2022

     

    

     

    

     

    

    
      
        

    

    
    

    

    TABLE OF CONTENTS

    

    

    	 	 	
            Page

          
	 	 	 
	
            Article 1.

          	
            Definition of Terms

          	
            2

          
	 	 	 
	
            Article 2.

          	
            Responsibility for Tax Liabilities

          	
            13

          
	
            Section 2.01     General Rule

          	
            13

          
	
            Section 2.02     Allocation of Federal Taxes

          	
            13

          
	
            Section 2.03     Allocation of
                State Taxes

          	
            14

          
	
            Section 2.04     Allocation of Foreign Taxes

          	
            14

          
	
            Section 2.05     Transaction
                Transfer Taxes

          	
            15

          
	
            Section 2.06     Allocation Conventions

          	
            15

          
	
            Section 2.07     Additional
                Parent and SpinCo Liability

          	
            15

          
	
            Section 2.08     Additional Viking Liability

          	
            16

          
	 	 	 
	
            Article 3.

          	
            Preparation and Filing of Tax Returns

          	
            16

          
	
            Section 3.01     Viking
                Responsibility

          	
            16

          
	
            Section 3.02     SpinCo Responsibility

          	
            17

          
	
            Section 3.03     Tax Reporting
                of Transactions

          	
            18

          
	
            Section 3.04     Distribution Straddle Period Tax Allocation

          	
            18

          
	
            Section 3.05     SpinCo
                Carrybacks and Claims for Refunds

          	
            18

          
	
            Section 3.06     Apportionment of Tax Attributes

          	
            19

          
	
            Section 3.07     Amended Tax
                Returns

          	
            20

          
	
            Section 3.08     Section 245A Election

          	
            20

          
	 	 	 
	
            Article 4.

          	
            Calculation of Tax and Payments

          	
            21

          
	
            Section 4.01     Timing of
                Indemnification Payments

          	
            21

          
	
            Section 4.02     Method for Making Payments

          	
            21

          
	
            Section 4.03     Adjustments
                Resulting in Underpayments

          	
            21

          
	 	 	 
	
            Article 5.

          	
            Refunds

          	
            21

          
	
            Section 5.01     Refunds

          	
            21

          
	 	 	 
	
            Article 6.

          	
            Tax-Free Status

          	
            23

          
	
            Section 6.01     Representations

                and Warranties

          	
            23

          
	
            Section 6.02     Restrictions on Parent and SpinCo.

          	
            24

          
	
            Section 6.03     Procedures
                Regarding Post-Distribution Rulings and Unqualified Tax Opinions

          	
            27

          
	
            Section 6.04     Liability for Separation Tax Losses and Separation Taxes

          	
            28

          
	 	 	 
	
            Article 7.

          	
            Assistance and Cooperation

          	
            30

          
	
            Section 7.01     Assistance
                and Cooperation

          	
            30

          
	
            Section 7.02     Tax Return Information

          	
            31

          
	
            Section 7.03     Reliance by
                Viking

          	
            31

          
	
            Section 7.04     Reliance by Parent and SpinCo

          	
            31

          

     

    

    
      ii

      
        

    

    

    

    	
            Article 8.

          	
            Tax Records

          	
            32

          
	
            Section 8.01     Retention of Tax Records

          	
            32

          
	
            Section 8.02     Access to Tax
                Records

          	
            32

          
	
            Section 8.03     Preservation of Privilege

          	
            32

          
	 	 	 
	
            Article 9.

          	
            Tax Contests

          	
            33

          
	
            Section 9.01     Notice

          	
            33

          
	
            Section 9.02     Control of Tax Contests

          	
            33

          
	 	 	 
	
            Article 10.

          	
            Effective Date

          	
            35

          
	 	 	 
	
            Article 11.

          	
            Survival of Obligations

          	
            35

          
	 	 	 
	
            Article 12.

          	
            Treatment of Payments

          	
            35

          
	
            Section 12.01     Treatment of
                Tax Indemnity Payments

          	
            35

          
	
            Section 12.02     Interest Under This Agreement

          	
            35

          
	 	 	 
	
            Article 13.

          	
            Disagreements

          	
            36

          
	
            Section 13.01     Discussion

          	
            36

          
	
            Section 13.02     Escalation

          	
            36

          
	 	 	 
	
            Article 14.

          	
            Late Payments

          	
            36

          
	 	 	 
	
            Article 15.

          	
            Expenses

          	
            36

          
	 	 	 
	
            Article 16.

          	
            General Provisions

          	
            37

          
	
            Section 16.01     Corporate Power; Facsimile Signatures

          	
            37

          
	
            Section 16.02     Survival of Covenants

          	
            37

          
	
            Section 16.03     Governing Law; Submission to Jurisdiction

          	
            38

          
	
            Section 16.04     Notices

          	
            38

          
	
            Section 16.05     Headings

          	
            39

          
	
            Section 16.06     Amendment

          	
            39

          
	
            Section 16.07     Waivers of Default

          	
            39

          
	
            Section 16.08     Assignment; No Third-Party Beneficiaries

          	
            39

          
	
            Section 16.09     Specific Performance

          	
            40

          
	
            Section 16.10     Waiver of Jury Trial

          	
            40

          
	
            Section 16.11     Severability

          	
            40

          
	
            Section 16.12     Counterparts

          	
            41

          
	
            Section 16.13     Force Majeure

          	
            41

          
	
            Section 16.14     Termination

          	
            41

          
	
            Section 16.15     Rules of Construction

          	
            41

          
	
            Section 16.16     Performance

          	
            42

          
	
            Section 16.17     Further Action

          	
            42

          
	
            Section 16.18     Integration

          	
            42

          
	
            Section 16.19     No Double Recovery

          	
            42

          
	
            Section 16.20     Subsidiaries

          	
            42

          
	
            Section 16.21     Successors

          	
            43

          

    

    

    	
            SCHEDULES

          	 
	 	 
	
            Schedule A

          	
            Certain Transaction Steps

          

     

    

    
      iii

      
        

    

    
    

    

    TAX MATTERS AGREEMENT

    

    

    This TAX MATTERS AGREEMENT (this “Agreement”)

      is entered into as of September 1, 2022, by and among 3M Company, a Delaware corporation (“Viking”), Garden SpinCo Corporation, a Delaware
      corporation and a wholly owned subsidiary of Viking (“SpinCo”) (Viking and SpinCo are sometimes individually referred to herein as a “Company”), and Neogen Corporation, a Michigan corporation (“Parent”).  Each of Viking, SpinCo, and Parent are herein referred to individually as a “Party” and collectively as the “Parties.”

    

    

    RECITALS

    

    

    WHEREAS, Viking is indirectly engaged in the SpinCo Business;

    

    

    WHEREAS, the Board of Directors of Viking has determined that it would be in the best interests of Viking and its stockholders to separate
      the SpinCo Business from the Viking Business;

    

    

    WHEREAS, Viking, SpinCo and Parent have entered into a Separation and Distribution Agreement, dated as of December 13, 2021 (as amended
      from time to time, the “Separation and Distribution Agreement”), providing for the separation of the Viking Business from the SpinCo Business (the
      “Separation”);

    

    

    WHEREAS, Viking and its Subsidiaries have engaged in certain restructuring transactions to facilitate the Separation as set forth in the
      Separation Step Plan;

    

    

    WHEREAS, pursuant to the Separation Step Plan and the terms of the Separation and Distribution Agreement, among other things, (a) Viking
      will contribute all of the SpinCo Assets held by it to SpinCo (the “SpinCo Contribution”) in exchange for (i) the assumption by SpinCo of the
      SpinCo Liabilities, (ii) the issuance by SpinCo to Viking of SpinCo Capital Stock, (iii) the SpinCo Payment and (iv) the issuance of the SpinCo Exchange Debt; (b) Viking will distribute to its stockholders all of the SpinCo Capital Stock held by it
      (i) by means of a pro rata distribution or (ii) by way of an offer to exchange shares of SpinCo Capital Stock for outstanding shares of Viking
      Common Stock (followed by the Clean-Up Spin-Off, if applicable) as set forth in the Separation and Distribution Agreement (the “External Distribution”)

      and (c) Viking distributed all of the SpinCo Exchange Debt in the Debt Exchange;

    

    

    WHEREAS, pursuant to the Agreement and Plan of Merger, dated as of December 13, 2021 (as amended from time to time, the “Merger Agreement”), by and among Viking, SpinCo, Parent, and Nova RMT Sub, Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Merger Sub”), following the External Distribution, at the Effective Time, Merger Sub will merge with and into SpinCo (the “Merger”), with SpinCo surviving as a wholly owned subsidiary of Parent;

    

    

    WHEREAS, the Parties intend that, for Federal Income Tax purposes, (a) the SpinCo Contribution and the External Distribution, taken
      together, will qualify as a “reorganization” within the meaning of Sections 368(a)(1)(D) and 355(a) of the Code and (b) the Merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code;

    

    

    WHEREAS, prior to consummation of the External Distribution, Viking was the common parent of an affiliated group of corporations, including
      SpinCo, within the meaning of Section 1504 of the Code;

     

    

    
      1

      
        

    

    

    

    WHEREAS, as a result of the External Distribution, SpinCo and its Subsidiaries will cease to be members of the affiliated group of
      corporations within the meaning of Section 1504 of the Code of which Viking is the common parent; and

    

    

    WHEREAS, the Parties desire to (a) provide for and agree upon the allocation between the Parties of liabilities for certain Taxes and
      entitlement to refunds thereof, allocate responsibility for, and cooperation in, the filing of Tax Returns, and to provide for and agree upon other matters relating
      to Taxes and (b) set forth certain covenants and indemnities relating to the preservation of the Tax-Free Status;

    

    

    NOW THEREFORE, in consideration of the mutual agreements contained herein, the Parties hereby agree as follows:

    

    

    Article 1.          Definition of Terms.  For purposes of this Agreement (including the recitals hereof), the following terms have the following meanings:

    

    

    “Accounting Firm” has the meaning
      set forth in Section 13.02.

    

    

    “Action” has the meaning set forth
      in the Separation and Distribution Agreement.

    

    

    “Adjustment Request” means any
      formal or informal claim or request filed with any Tax Authority, or with any administrative agency or court, for the adjustment, refund, or credit of Taxes, including (a) any amended Tax Return claiming adjustment to the Taxes as reported on a Tax
      Return or, if applicable, as previously adjusted, (b) any claim for equitable recoupment or other offset, and (c) any claim for a Tax Benefit with respect to Taxes previously paid.

    

    

    “Affiliate” has the meaning set
      forth in the Merger Agreement.

    

    

    “Agreement” has the meaning set
      forth in the first sentence of this Agreement.

    

    

    “Applicable SpinCo CFC” means any
      SpinCo CFC with respect to which there would be an “extraordinary reduction amount” within the meaning of Treasury Regulations Section 1.245A-5(e) or a “tiered extraordinary reduction amount” within the meaning of Treasury Regulations Section
      1.245A-5(f)(2) absent the election under Treasury Regulations Section 1.245A-5(e)(3)(i) (or any successor guidance).

    

    

    “Benefited Party” has the meaning
      set forth in Section 5.01(b).

    

    

    “Business Day” has the meaning set
      forth in the Merger Agreement.

    

    

    “Chosen Courts” has the meaning set
      forth in Section 16.03.

    

    

    “Clean-Up Spin-Off” has the meaning
      set forth in the Separation and Distribution Agreement.

     

    

    
      2

      
        

    

    

    

    “Code” means the U.S. Internal
      Revenue Code of 1986, as amended.

    

    

    “Company” has the meaning set forth
      in the first sentence of this Agreement.

    

    

    “Company Distribution Tax Representations”
      has the meaning set forth in the Merger Agreement.

    

    

    “Contract” has the meaning set forth
      in the Merger Agreement.

    

    

    “Contribution” has the meaning set
      forth in Schedule A.

    

    

    “Controlled Active Trades or Businesses”
      means, with respect to a Distribution, the active conduct (as defined in Section 355(b)(2) of the Code and the Treasury Regulations thereunder) by the relevant Controlled Company and the relevant Controlled SAG of the trade(s) or business(es) relied
      upon to satisfy Section 355(b) of the Code with respect to such Distribution (as described in the Tax Materials), as conducted immediately prior to such Distribution.

    

    

    “Controlled Company” means any
      member of the SpinCo Group the stock of which is distributed or that distributes stock of another company in a Distribution (including, for the avoidance of doubt, SpinCo).

    

    

    “Controlled SAG” means, with respect
      to a Controlled Company, the separate affiliated group of such Controlled Company, within the meaning of Section 355(b)(3)(B) of the Code.

    

    

    “Controlling Party” has the meaning
      set forth in Section 9.02(c).

    

    

    “Debt Exchange” has the meaning set
      forth in the Merger Agreement.

    

    

    “Dispute” has the meaning set forth
      in Section 13.01.

    

    

    “Distribution” has the meaning set
      forth in Schedule A.

    

    

    “Distribution Date” has the meaning
      set forth in the Separation and Distribution Agreement.

    

    

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

    

    

    “Distribution Tax Opinions” has the
      meaning set forth in the Merger Agreement.

    

    

    “Distribution Time” has the meaning
      set forth in the Separation and Distribution Agreement.

    

    

    “Effective Time” has the meaning set
      forth in the Merger Agreement.

    

    

    “Extraordinary Reduction Date” has
      the meaning set forth in Section 3.08(a).

     

    

    
      3

      
        

    

    

    

    “Federal Income Tax” means any Tax
      imposed by Subtitle A of the Code and any interest, penalties, additions to Tax, or additional amounts in respect of the foregoing.

    

    

    “Federal Other Tax” means any Tax
      imposed by the federal government of the United States other than any Federal Income Tax and any interest, penalties, additions to Tax, or additional amounts in respect of the foregoing.

    

    

    “Federal Tax” means any Federal
      Income Tax or Federal Other Tax.

    

    

    “Fifty-Percent or Greater Interest”
      has the meaning ascribed to such term for purposes of Sections 355(d) and (e) of the Code and the Treasury Regulations thereunder.

    

    

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

    

    

    “Financing” has the meaning set
      forth in the Merger Agreement.

    

    

    “Force Majeure” has the meaning set
      forth in the Separation and Distribution Agreement.

    

    

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

    

    

    “Foreign Other Tax” shall mean any
      Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, other than any Foreign Income Taxes, and any interest, penalties, additions to tax or
      additional amounts in respect of the foregoing.

    

    

    “Foreign Tax” shall mean any Foreign
      Income Taxes or Foreign Other Taxes.

    

    

    “Garden Switzerland” shall mean the
      new Swiss entity formed by 3M EMEA GmbH pursuant to International Separation Steps – Switzerland Step 1 of the Separation Step Plan.

     

    

    
      4

      
        

    

    

    

    “Governmental Authority” has the
      meaning set forth in the Merger Agreement.

    

    

    “Group” means the Parent Group, the
      SpinCo Group or the Viking Group, as the context requires.

    

    

    “Income Tax” means any Tax that is a
      Federal Income Tax, a State Income Tax or a Foreign Income Tax.

    

    

    “Indemnitee” has the meaning set
      forth in Section 12.02.

    

    

    “Indemnitor” has the meaning set
      forth in Section 12.02.

    

    

    “Internal SpinCo”  shall mean the
      new Delaware corporation formed by 3M InterAmerica Inc. pursuant to Domestic Spin-off Step 1 of the Separation Step Plan.

    

    

    “IRS” means the United States
      Internal Revenue Service.

    

    

    “IRS Ruling” means the private
      letter ruling from the IRS regarding certain Federal Income Tax matters relating to the transactions contemplated by the Separation and Distribution Agreement.

    

    

    “IRS Ruling Request” means the requests for the IRS Ruling.

    

    

    “Joint Return” means any Tax Return
      that actually includes, by election or otherwise, or is required to include under applicable Law, one or more members of the Viking Group and one or more members of the SpinCo Group and any consolidated, combined or unitary Tax Return of Viking for
      any Pre-Distribution Period (including any Viking Federal Consolidated Income Tax Return).

    

    

    “Law” has the meaning set forth in
      the Merger Agreement.

    

    

    “Merger” has the meaning set forth
      in the Recitals.

    

    

    “Merger Agreement” has the meaning
      set forth in the Recitals.

    

    

    “Merger Sub” has the meaning set
      forth in the Recitals.

    

    

    “Merger Tax Opinions” has the
      meaning set forth in the Merger Agreement.

    

    

    “Non-Controlling Party” has the
      meaning set forth in Section 9.02(c).

    

    

    “Notified Action” has the meaning
      set forth in Section 6.03(a).

    

    

    “Other Taxes” means any Tax imposed
      by any Tax Authority other than any Income Tax.

    

    

    “Other Tax Return” means any Tax
      Return in respect of Other Taxes.

    

    

    “Parent” has the meaning set forth
      in the first sentence of this Agreement.

     

    

    
      5

      
        

    

    

    

    “Parent Capital Stock” means all
      classes or series of capital stock of Parent (or any entity treated as a successor to Parent), including (a) the Parent Common Stock, (b) all options, warrants, and other rights to acquire such capital stock and (c) all instruments treated as stock
      in Parent (or any entity treated as a successor to Parent) for Federal Income Tax purposes.

    

    

    “Parent Common Stock” has the
      meaning set forth in the Merger Agreement.

    

    

    “Parent Distribution Tax Representations”
      has the meaning set forth in the Merger Agreement.

    

    

    “Parent Group” means Parent and its
      Subsidiaries other than the SpinCo Group.

    

    

    “Parent Merger Tax Representations”
      has the meaning set forth in the Merger Agreement.

    

    

    “Parent Tax Contest” has the meaning
      set forth in Section 9.02(b).

    

    

    “Parties” and “Party” has the meaning set forth in the second sentence of this Agreement.

    

    

    “Payment Date” means (a) with
      respect to any Viking Federal Consolidated Income Tax Return, (i) the due date for any required installment of estimated Taxes determined under Section 6655 of the Code, (ii) the due date (determined without regard to extensions) for filing such Tax
      Return determined under Section 6072 of the Code, or (iii) the date such Tax Return is filed, as the case may be, and (b) with respect to any other Tax Return, the corresponding dates determined under the applicable Tax Law; in each case, taking into
      account any automatic or validly elected extensions, deferrals, or postponements of the due date for payment of any such estimated Taxes or any Tax shown on such Tax Return, as applicable.

    

    

    “Person” has the meaning set forth
      in the Merger Agreement.

    

    

    “Post-Distribution Period” means any
      Tax Period beginning after the Distribution Date and, in the case of any Distribution Straddle Period, the portion of such Distribution Straddle Period beginning after the Distribution Date.

    

    

    “Post-Distribution Ruling” has the
      meaning set forth in Section 6.02.

    

    

    “Pre-Distribution Period” means any
      Tax Period ending on or before the Distribution Date, and, in the case of any Distribution Straddle Period, the portion of such Distribution Straddle Period ending on the Distribution Date.

    

    

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

     

    

    
      6

      
        

    

    

    

    “Proposed Acquisition Transaction”
      means a transaction or series of transactions (or any agreement, understanding, or arrangement, within the meaning of Section 355(e) of the Code and Treasury Regulations Section 1.355-7, or any other Treasury Regulations promulgated thereunder, to
      enter into a transaction or series of transactions), whether such transaction is supported by SpinCo or Parent management or shareholders, is a hostile acquisition, or otherwise, as a result of which SpinCo would merge or consolidate with any other
      Person or as a result of which any Person or Persons would (directly or indirectly) acquire, or have the right to acquire, from SpinCo and/or one or more holders of outstanding shares of SpinCo Capital Stock, a number of shares of SpinCo Capital
      Stock or Parent Capital Stock that would, when combined with any other changes in ownership of SpinCo Capital Stock or Parent Capital Stock pertinent for purposes of Section 355(e) of the Code (including the Merger), comprise 50% or more of (a) the
      value of all outstanding shares of stock of SpinCo or Parent, as applicable, as of the date of such transaction, or in the case of a series of transactions, as of the date of the last transaction of such series, or (b) the total combined voting power
      of all outstanding shares of voting stock of SpinCo or Parent, as applicable, as of the date of such transaction, or in the case of a series of transactions, the date of the last transaction of such series.  Notwithstanding the foregoing, a Proposed
      Acquisition Transaction shall not include (i) the adoption by SpinCo or Parent of a shareholder rights plan, (ii) issuances by SpinCo or Parent that satisfy Safe Harbor VIII (relating to acquisitions in connection with a person’s performance of
      services) or Safe Harbor IX (relating to acquisitions by a retirement plan of an employer), in each case, of Treasury Regulations Section 1.355-7(d) or (iii) acquisitions of Parent or SpinCo stock that satisfy Safe Harbor VII (related to public
      trading) of Treasury Regulations Section 1.355-7(d).  For purposes of determining whether a transaction constitutes an indirect acquisition, any recapitalization resulting in a shift of voting power or any redemption of shares of stock shall be
      treated as an indirect acquisition of shares of stock by the non-exchanging shareholders.  For purposes of this definition, each reference to SpinCo shall include a reference to any entity treated as a successor thereto.  This definition and the
      application thereof are intended to monitor compliance with Section 355(e) of the Code and shall be interpreted accordingly.  Any clarification of, or change in, the statute, Treasury Regulations promulgated under Section 355(e) of the Code, or
      official IRS guidance with respect thereto shall be incorporated in this definition and its interpretation.

    

    

    “Refund” means any Tax Benefit, but
      only to the extent that such Tax Benefit is actually realized in cash or as a reduction to Taxes otherwise payable by the relevant party, together with any interest paid on or with respect to such Tax Benefit; provided, however, that the amount of any Tax Benefit shall be reduced by the net amount of any
      Taxes imposed by any Tax Authority on, related to, or attributable to the receipt or accrual of the Tax Benefit, including any Taxes imposed by way of withholding or offset.

    

    

    “Reorganization” has the meaning set
      forth in the Separation and Distribution Agreement.

    

    

    “Responsible Party” means, with
      respect to any Tax Return, the Party having responsibility for preparing and filing such Tax Return under this Agreement.

    

    

    “Retention Date” has the meaning set
      forth in Section 8.01.

    

    

    “Section 336(e) Election” has the
      meaning set forth in Section 6.04(d).

     

    

    
      7

      
        

    

    

    

    “Separate Conveyancing Instruments”
      has the meaning set forth in the Separation and Distribution Agreement.

    

    

    “Separation” has the meaning set
      forth in the Recitals.

    

    

    “Separation and Distribution Agreement”
      has the meaning set forth in the Recitals.

    

    

    “Separation Step Plan” has the
      meaning set forth in the Separation and Distribution Agreement.

    

    

    “Separation Taxes” shall mean those
      Taxes (other than Transaction Transfer Taxes and Separation Tax Losses described in Section 6.04(a) or Section 6.04(b)) triggered by, or arising or otherwise incurred as a result of, the Transactions (including any such Taxes resulting from (a) the provision of any guarantees or collateral in connection with the
      consummation of the Transactions under the Financing (or any other financing permitted under Section 7.6 of the Merger Agreement) or any other transactions or
      actions required to be taken pursuant to such financing in connection with consummation of the Tax-Free Transactions (other than the Merger) or (b) any payment required pursuant to the terms of any Contract with respect to such financing, and imposed
      on, or payable by, any member of the Viking Group or the SpinCo Group).

    

    

    “Separation Tax Losses” means (a)
      all Taxes imposed pursuant to (or any reduction to a Refund resulting from) any settlement, Final Determination, judgment, or otherwise; (b) all third-party accounting, legal, and other professional fees and court costs incurred in connection with
      such Taxes, as well as any other out-of-pocket costs incurred in connection with such Taxes; and (c) all third-party costs, expenses, and damages associated with any stockholder litigation or other controversy and any amount paid by Viking, SpinCo or
      any of their respective Affiliates in respect of any liability of or to shareholders, whether paid to shareholders or to the IRS or any other Tax Authority, in each case, resulting from the failure of any of the Tax-Free Transactions (other than the
      Merger) to have Tax-Free Status; provided that, for
      the avoidance of doubt, any losses pursuant to clause (c) shall include any amounts arising from the failure of any of the Tax-Free Transactions (other than the Merger) to have Tax-Free Status if such failure occurs as a result of the failure of the
      Merger to have Tax-Free Status; provided, further, that amounts
      shall be treated as having been required to be paid for purposes of clause (c) of this definition to the extent that they are paid in a good-faith compromise or settlement of an asserted claim in accordance with this Agreement.

    

    

    “Specified Tax Materials” means (a) the Tax Rulings, (b) each submission to the applicable Tax Authorities in connection with the Tax Rulings, including the IRS Ruling Request, (c) the Company Distribution Tax
        Representations, (d) the Parent Distribution Tax Representations, (e) the SpinCo Merger Tax Representations and (f) the Parent Merger Tax Representations.

    

    

    “SpinCo” has the meaning set forth
      in the first sentence of this Agreement.

    

    

    “SpinCo Assets” has the meaning set
      forth in the Separation and Distribution Agreement.

     

    

    
      8

      
        

    

    

    

    “SpinCo Business” has the meaning
      set forth in the Separation and Distribution Agreement.

    

    

    “SpinCo Capital Stock” means all
      classes or series of capital stock of SpinCo (or any entity treated as a successor to SpinCo), including (i) the SpinCo Common Stock, (ii) all options, warrants, and other rights to acquire such capital stock, and (iii) all instruments treated as
      stock in SpinCo (or any entity treated as a successor to SpinCo) for Federal Income Tax purposes.

    

    

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

    

    

    “SpinCo CFC” means any member of the
      SpinCo Group that is a “controlled foreign corporation” within the meaning of Section 957(a) of the Code immediately prior to the Merger.

    

    

    “SpinCo Common Stock” has the
      meaning set forth in the Merger Agreement.

    

    

    “SpinCo Contribution” has the
      meaning set forth in the Recitals.

    

    

    “SpinCo Exchange Debt” has the
      meaning set forth in the Merger Agreement.

    

    

    “SpinCo Group” has the meaning set
      forth in the Separation and Distribution Agreement.

    

    

    “SpinCo Liabilities” has the meaning
      set forth in the Separation and Distribution Agreement.

    

    

    “SpinCo Merger Tax Representations”
      has the meaning set forth in the Merger Agreement.

    

    

    “SpinCo Payment” has the meaning set
      forth in the Separation and Distribution Agreement.

    

    

    “SpinCo Separate Return” means any
      Tax Return of or including any member of the SpinCo Group (including any consolidated, combined or unitary Tax Return) that does not include any member of the Viking Group.

    

    

    “State Income Tax” means any Tax
      imposed by any state of the United States or by any political subdivision of any such state or the District of Columbia that is imposed on or measured by income, including state or local franchise or similar Taxes measured by income, as well as any
      state or local franchise, capital, or similar Taxes imposed in lieu of or in addition to a tax imposed on or measured by income and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

    

    

    “State Other Tax” means any Tax
      imposed by any state of the United States or by any political subdivision of any such state or the District of Columbia, other than any State Income Tax, and any interest, penalties, additions to tax, or additional amounts in respect of the
      foregoing.

     

    

    
      9

      
        

    

    

    

    “State Tax” means any State Income Tax or State Other Tax.

    

    

    “Subsidiary” has the meaning set
      forth in the Merger Agreement.

    

    

    “Tax” or “Taxes” means (a) all taxes, charges, fees, duties, levies, imposts, rates, or other assessments or governmental charges of any kind imposed by any U.S. federal, state,
      local, or foreign Tax Authority, including income, gross receipts, employment, excise, severance, stamp, occupation, premium, windfall profits, environmental, custom duties, property, escheat, sales, use, license, capital stock, transfer, franchise,
      registration, payroll, withholding, social security (or similar), unemployment, disability, value added, alternative or add-on minimum, or other taxes, whether disputed or not, (b) any interest, penalties, or additions attributable thereto and (c)
      all liabilities in respect of any items described in clause (a) or (b) payable by reason of assumption, transferee, or successor liability, operation of Law or Treasury Regulations Section 1.1502-6(a) (or any predecessor or successor thereof or any
      analogous or similar provision under Law).  For the avoidance of doubt, Tax includes any increase in Tax as a result of a Final Determination.

    

    

    “Tax Advisor” means tax counsel or
      accountant of recognized national standing in the United States.

    

    

    “Tax Attribute” means a net
      operating loss, net capital loss, unused investment credit, unused foreign tax credit, overall foreign loss, excess charitable contribution, general business credit, research and development credit, earnings and profits, basis, or any other Tax Item
      that could reduce a Tax or create a Tax Benefit.

    

    

    “Tax Authority” means any
      Governmental Authority imposing any Tax, charged with the collection of Taxes, or otherwise having jurisdiction with respect to any Tax.

    

    

    “Tax Benefit” means any loss,
      deduction, refund, reimbursement, offset, credit, or other reduction in liability for Taxes.

    

    

    “Tax Contest” means an audit,
      review, examination, assessment, or any other administrative or judicial proceeding with respect to Taxes (including any administrative or judicial review of any claim for any Tax Benefit with respect to Taxes previously paid).

     

    

    
      10

      
        

    

    

    

    “Tax-Free Status” means the
      qualification of (a) each Contribution and each immediately succeeding Distribution, taken together, as a “reorganization” described in Sections 355(a) and 368(a)(1)(D) of the Code, (b) each Distribution as a transaction in which (i) the cash or
      other property received is property with respect to which no gain is recognized pursuant to Section 361(a) or (b) of the Code and (ii) the property distributed is “qualified property” with respect to which no gain is recognized pursuant to Sections
      355(c) and 361(c) of the Code (and neither Section 355(d) nor Section 355(e) applies to treat such property as other than “qualified property” for such purposes), (c) each Contribution and each Distribution as a transaction in which the members of
      each of the Viking Group and the SpinCo Group and the shareholders of Viking recognize no income or gain pursuant to Section 355(a), 361 and/or 1032 of the Code, other than, in the case of Viking or any Subsidiary of Viking, any Transaction Transfer
      Taxes or any income or gain recognized as a result of (i) intercompany items or excess loss accounts being taken into account pursuant to Treasury Regulations promulgated pursuant to Section 1502 of the Code or (ii) any disposition of SpinCo Exchange
      Debt outside of the Debt Exchange, (d) the Merger as a “reorganization” within the meaning of Section 368(a) of the Code and as a transaction in which the shareholders of SpinCo recognize no income or gain pursuant to Section 354(a) of the Code
      (except to the extent of any cash received in lieu of fractional shares of Parent stock) and (e) (i) the Swiss demerger transaction, as set forth on International Separation Steps – Switzerland Steps 1 through 4 of the Separation Step Plan, as a Tax
      neutral demerger for Swiss Tax purposes and a transaction that does not give rise to any taxable gain or loss for Federal Income Tax purposes, (ii) the UK spin-off transaction, as set forth on International Separation Steps – United Kingdom Steps 1
      through 4 of the Separation Step Plan, as a transaction to which the “substantial shareholding exemption” applies to exempt the spin-off from chargeable gains or losses and degrouping charges for UK corporation tax purposes, and that does not give
      rise to any taxable gain or loss for Federal Income Tax purposes, and (iii) the Brazilian spin-off, as set forth on International Separation Steps – Brazil Steps 1 and 2 of the Separation Step Plan, as a transaction that does not give rise to any
      taxable gain for Brazilian Tax purposes and is disregarded for Federal Income Tax purposes.

    

    

    “Tax-Free Transactions” means the
      Merger, Reorganization, Contributions, and Distributions.

    

    

    “Tax Item” means, with respect to
      any Income Tax, any item of income, gain, loss, deduction, credit, recapture of credit, or any other item which increases or decreases Taxes paid or payable.

    

    

    “Tax Law” means the Law of any
      Governmental Authority relating to any Tax.

    

    

    “Tax Materials” means (a) the Tax Rulings, (b) the Distribution Tax Opinions, (c) each submission to the applicable Tax Authorities in connection with the Tax Rulings, including the IRS Ruling
        Request, (d) the Company Distribution Tax Representations, (e) the Parent Distribution Tax Representations, (f) the SpinCo Merger Tax Representations and (g) the Parent Merger Tax Representations.

    

    

    “Tax Opinions” means the
      Distribution Tax Opinions and the Merger Tax Opinions.

    

    

    “Tax Period” means, with respect to
      any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

    

    

    “Tax Records” means any (a) Tax
      Returns, (b) Tax Return work papers, (c) documentation relating to Tax Contests and (d) other books of account or records (whether or not in written, electronic, or other tangible or intangible forms and whether or not stored on electronic or any
      other medium) maintained or required to be maintained under the Code or other applicable Tax Laws or under any record retention agreement with any Tax Authority, in each case filed or required to be filed with respect to or otherwise relating to
      Taxes.

    

    

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

     

    

    
      11

      
        

    

    

    

    “Tax Rulings” means the IRS Ruling
      and the rulings set forth in Schedule 3.2(f) of the Separation and Distribution Agreement.

    

    

    “Transaction Documents” has the
      meaning set forth in the Merger Agreement.

    

    

    “Transactions” means the
      Reorganization, the Contributions, the Distributions, and the other transactions contemplated by the Merger Agreement, the Separation Step Plan, and the Transaction Documents.

    

    

    “Transaction Transfer Taxes” means
      all sales, use, transfer, real property transfer, intangible, recordation, registration, documentary, stamp, value-added, goods and services, or similar Taxes imposed with respect to the Reorganization, the Contributions or the Distributions.

    

    

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

    

    

    “Unqualified Tax Opinion” means an
      unqualified “will” opinion of a Tax Advisor, which Tax Advisor is reasonably acceptable to Viking, and on which Viking may rely to the effect that a transaction will not adversely affect the Tax-Free Status.  Any such opinion must assume that the
      Distributions and the Merger would have qualified for Tax-Free Status if the transaction in question did not occur.

    

    

    “Viking” has the meaning set forth
      in the first sentence of this Agreement.

    

    

    “Viking Affiliated Group” means the
      affiliated group (as that term is defined in Section 1504 of the Code and the Treasury Regulations thereunder) of which Viking is the common parent.

    

    

    “Viking Business” has the meaning
      set forth for the term Company Business in the Separation and Distribution Agreement.

    

    

    “Viking Common Stock” has the
      meaning set forth for the term Company Common Stock in the Merger Agreement.

    

    

    “Viking Federal Consolidated Income Tax
        Return” means any Federal Income Tax Return for the Viking Affiliated Group.

    

    

    “Viking Group” has the meaning set
      forth for the term Company Group in the Separation and Distribution Agreement.

    

    

    “Viking Separate Return” means any
      Tax Return of or including any member of the Viking Group (including any consolidated, combined, or unitary Tax Return) that does not include any member of the SpinCo Group.

    

    

    “Viking Tax Contest” has the meaning
      set forth in Section 9.02(a).

     

    

    
      12

      
        

    

    

    

    Article 2.          Responsibility for Tax Liabilities.  It is the

        intent of the Parties that, except as otherwise provided herein, Viking shall be responsible for Taxes imposed on, with respect to or attributable to the SpinCo Business for any Pre-Distribution Period, and that Parent and SpinCo shall be
        responsible for Taxes imposed on, with respect to or attributable to the SpinCo Business for any Post-Distribution Period.  In accordance with such intent:

    

    

    Section 2.01          General Rule.

    

    

    (a)          Viking Liability.  Viking shall be liable for, and shall indemnify, defend, and hold harmless the SpinCo Group and the Parent Group from and against any liability for
        Taxes (whether payable to a Tax Authority or to another Person pursuant to a contractual indemnity obligation, including any and all Taxes imposed on SpinCo or any member of the SpinCo Group under Treasury Regulations Section 1.1502-6 (or any
        similar provision of state, local or foreign Tax Law), as a transferee or successor or by contract or operation of Law or otherwise) for which Viking is responsible under this Article 2.

    

    

    (b)          Parent and SpinCo Liability.  Parent and SpinCo shall be liable for, and shall indemnify, defend, and hold harmless the Viking Group from and against any liability
        for Taxes (whether payable to a Tax Authority or to another Person pursuant to a contractual indemnity obligation) for which Parent or SpinCo is responsible under this Article

            2.

    

    

    Section 2.02          Allocation of Federal Taxes.  Except as otherwise provided in Section

            2.05, Section 2.07 or Section 2.08, Federal Taxes
        shall be allocated as follows:

    

    

    (a)          Federal Income Taxes.

    

    

    (i)          Viking
        shall be responsible for any and all Federal Income Taxes required to be reported on (A) any Joint Return, (B) any Viking Separate Return, or (C) any SpinCo Separate Return with respect the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all Federal Income Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

    

    

    (b)          Federal Other Taxes Relating to Joint Returns.  Viking shall
        be responsible for any and all Federal Other Taxes required to be reported on any Joint Return.

    

    

    (c)          Federal Other Taxes Relating to Separate Returns.

    

    

    (i)          Viking
        shall be responsible for any and all Federal Other Taxes required to be reported on (A) any Viking Separate Return or (B) any SpinCo Separate Return with respect to the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all Federal Other Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

     

      

    
      13

      
        

    

    

    

    Section 2.03          Allocation of State Taxes.  Except as otherwise provided in Section
            2.05, Section 2.07 or Section 2.08, State Taxes
        shall be allocated as follows:

    

    

    (a)          State Income Taxes Relating to Joint Returns.  Viking shall be responsible for any and all State Income Taxes required to be reported on any Joint Return.

    

    

    (b)          State
        Income Taxes Relating to Separate Returns.

    

    

    (i)          Viking
        shall be responsible for any and all State Income Taxes required to be reported on (A) any Viking Separate Return or (B) any SpinCo Separate Return with respect to the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all State Income Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

    

    

    (c)          State Other Taxes Relating to Joint Returns.  Viking shall be responsible for any and all State Other Taxes required to be reported on any Joint Return.

    

    

    (d)          State
        Other Taxes Relating to Separate Returns.

    

    

    (i)          Viking
        shall be responsible for any and all State Other Taxes required to be reported on (A) any Viking Separate Return or (B) any SpinCo Separate Return with respect to the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all State Other Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

    

    

    Section 2.04          Allocation of Foreign Taxes.  Except as otherwise provided in Section

            2.05, Section 2.07 or Section 2.08, Foreign Taxes
        shall be allocated as follows:

    

    

    (a)          Foreign Income Taxes Relating to Joint Returns.  Viking shall be responsible for any and all Foreign Income Taxes required to be reported on any Joint Return.

    

    

    (b)          Foreign
        Income Taxes Relating to Separate Returns.

    

    

    (i)          Viking
        shall be responsible for any and all Foreign Income Taxes required to be reported on (A) any Viking Separate Return or (B) any SpinCo Separate Return with respect to the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all Foreign Income Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

    

    

    (c)          Foreign Other Taxes Relating to Joint Returns.  Viking shall be responsible for any and all Foreign Other Taxes required to be reported on any Joint Return.

    

    

    (d)          Foreign
        Other Taxes Relating to Separate Returns.

    

    

    (i)          Viking
        shall be responsible for any and all Foreign Other Taxes required to be reported on (A) any Viking Separate Return or (B) any SpinCo Separate Return with respect to the Pre-Distribution Period.

    

    

    (ii)          SpinCo
        shall be responsible for any and all Foreign Other Taxes required to be reported on any SpinCo Separate Return with respect to the Post-Distribution Period.

     

      

    
      14

      
        

    

    

    

    Section 2.05          Transaction Transfer Taxes.  Parent and SpinCo shall be liable for, and shall indemnify, defend, and hold harmless the Viking Group from and
        against, any liability for any Transaction Transfer Taxes; provided that the Parties shall cooperate to minimize any Transaction Transfer Taxes and to
        obtain any credit, Refund, or rebate of Transaction Transfer Taxes, or to apply for an exemption or zero-rating for goods or services giving rise to any Transaction Transfer Taxes, including by filing any exemption or other similar forms or
        providing valid tax identification numbers or other relevant registration numbers, certificates, or other documents or by obtaining any rulings from the applicable Tax Authorities.  Viking, SpinCo and Parent shall cooperate regarding any requests
        for information, audits or similar requests by any Tax Authority concerning Transaction Transfer Taxes payable with respect to the transfers occurring pursuant to the Transactions.

    

    

    Section 2.06          Allocation Conventions.  For purposes of Section 2.02, Section 2.03 and Section 2.04, Taxes shall be allocated in accordance
        with Section 3.01(c), Section 3.04 and Section 3.06 and shall be treated for purposes of determining any liabilities hereunder as required to be reported on the Tax Returns to which such Taxes are allocated in
        accordance with such sections.

    

    

    Section 2.07          Additional Parent and SpinCo Liability.  Parent and SpinCo shall be liable for, and shall indemnify, defend, and hold harmless the Viking Group from
        and against, any liability for, without duplication:

    

    

    (a)          any Tax resulting from a
        breach by Parent or, after the Effective Time, SpinCo, of any covenant in this Agreement, the Merger Agreement, or any other Transaction Document, in each case, that causes the Tax-Free Status of any of the Tax-Free Transactions (other than the
        Merger) to be lost; provided that, for the avoidance of doubt, this Section
            2.07(a) shall include any such Tax arising from the failure of any of the Tax-Free Transactions (other than the Merger) to have Tax-Free Status if such failure occurs as a result of the failure of the Merger to have Tax-Free Status;

    

    

    (b)          any Tax resulting from any
        breach by Parent or SpinCo of any representations, or portions thereof, made by it in this Agreement, the Merger Agreement, or any other Transaction Document or in connection with any Specified Tax Materials, in each case, that causes the Tax-Free
        Status of any of the Tax-Free Transactions (other than the Merger) to be lost, and in the case of SpinCo, that is a result of an action or a failure to act by a member of the SpinCo Group following the Effective Time; provided that, for the avoidance of doubt, this Section 2.07(b) shall include any such Tax
        arising from the failure of any of the Tax-Free Transactions (other than the Merger) to have Tax-Free Status if such failure occurs as a result of the failure of the Merger to have Tax-Free Status;

    

    

    (c)          any Separation Tax Losses
        for which Parent or SpinCo is responsible pursuant to Section 6.04(a);

     

      

    
      15

      
        

    

    

    

    (d)          any Tax for which Parent or
        SpinCo is responsible pursuant to Section 3.08(b); and

    

    

    (e)          any costs and expenses
        (including reasonable legal and accounting fees and expenses) incurred in connection with any amounts for which Parent or SpinCo is required to indemnify any Person pursuant to Section 2.01, the above provisions of this Section 2.07, Section 6.04 or otherwise pursuant to this Agreement.

    

    

    Section 2.08          Additional Viking Liability.  Viking shall be liable for, and shall indemnify, defend, and hold harmless the SpinCo Group from and against, any
        liability for, without duplication:

    

    

    (a)          any Tax resulting from a
        breach by Viking of any covenant in this Agreement, the Merger Agreement, the Separation and Distribution Agreement, or any other Transaction Document, in each case, that causes the Tax-Free Status of any of the Tax-Free Transactions (other than
        the Merger) to be lost; provided that, for the avoidance of doubt, this Section

            2.08(a) shall include any such Tax arising from the failure of any of the Tax-Free Transactions (other than the Merger) to have Tax-Free Status if such failure occurs as a result of the failure of the Merger to have Tax-Free Status;

    

    

    (b)          any Tax resulting from any
        breach of or inaccuracy in any representations made by Viking in this Agreement, the Merger Agreement, or any other Transaction Document or in connection with any Tax Materials, in each case, that causes the Tax-Free Status of any of the Tax-Free
        Transactions (other than the Merger) to be lost; provided that, for the avoidance of doubt, this Section 2.08(b) shall include any such Tax arising from the failure of any of the Tax-Free Transactions (other than the Merger) to have Tax-Free Status if such failure occurs as a result of the failure of the
        Merger to have Tax-Free Status;

    

    

    (c)          any Separation Tax Losses
        for which Viking is responsible pursuant to Section 6.04(b);

    

    

    (d)          any Separation Taxes for
        which Viking is responsible pursuant to Section 6.04(c);

    

    

    (e)          any Tax for which Viking is
        responsible pursuant to Section 3.08(b); and

    

    

    (f)          any costs and expenses
        (including reasonable legal and accounting fees and expenses) incurred in connection with any amounts for which Viking is required to indemnify any Person pursuant to Section

            2.01, the above provisions of this Section 2.08, Section
            6.04 or otherwise pursuant to this Agreement.

    

    

    Article 3.          Preparation and Filing of Tax Returns.

    

    

    Section 3.01          Viking Responsibility.

    

    

    (a)          Viking shall prepare and
        timely file, or cause to be prepared and timely filed (in each case, taking into account extensions), (x) all Joint Returns and Viking Separate Returns and (y) all SpinCo Separate Returns which are required to be filed with respect to any
        Pre-Distribution Period.  Viking shall pay all Taxes shown to be due on such Tax Returns to the relevant Tax Authority, subject to any right to indemnification under Article

            2.

     

      

    
      16

      
        

    

    

    

    (b)          With respect to any Joint
        Return required to be filed by Viking pursuant to this Section 3.01, to the extent that the positions taken on such Tax Return would reasonably be expected
        to materially adversely affect the Tax position of any member of the Parent Group or (following the Effective Time) the SpinCo Group (i) Viking shall submit a draft of the portion of such Tax Return that relates solely to the SpinCo Business to
        Parent at least thirty (30) days prior to the due date for the filing of such Tax Return (taking into account any applicable extensions), (ii) Parent shall have the right to review such portion of such Tax Return and to submit any reasonable
        changes to such portion of such Tax Return no later than fifteen (15) days prior to the due date for the filing of such Tax Return and (iii) Viking shall consider in good faith Parent’s reasonable comments, provided, however, that nothing herein shall prevent Viking from timely filing any such Tax
        Return (taking into any account applicable extensions).  With respect to any SpinCo Separate Return required to be filed by Viking pursuant to this Section 3.01,
        (i) Viking shall submit a draft of such Tax Return to Parent at least thirty (30) days prior to the due date for the filing of such Tax Return (taking into account any applicable extensions), (ii) Parent shall have the right to review such Tax
        Return and to submit any reasonable changes to such Tax Return no later than fifteen (15) days prior to the due date for the filing of such Tax Return and (iii) Viking shall modify such Tax Return to reflect Parent’s reasonable comments, provided, however, that nothing herein shall prevent Viking from
        timely filing any such Tax Return (taking into any account applicable extensions).  The Parties agree to consult and to attempt to resolve in good faith any issues arising as a result of the review of any such Tax Return.  Any disputes that the
        Parties are unable to resolve shall be resolved pursuant to Article 13.  In the event that any dispute is not resolved (whether pursuant to good faith
        negotiations among the Parties or pursuant to Article 13) prior to the due date for the filing of such Tax Return (taking into account any applicable
        extensions), such Tax Return shall be timely filed by Viking, and the Parties agree to amend such Tax Return as necessary to reflect the resolution of such dispute in a manner consistent with such resolution.

    

    

    (c)          With respect to the Viking
        Federal Consolidated Income Tax Return for the taxable year that includes the Distribution Date, Viking shall use the closing of the books method under Treasury Regulations Section 1.1502-76, unless otherwise agreed by Viking and Parent.

    

    

    Section 3.02          SpinCo Responsibility.

    

    

    (a)          Parent and SpinCo shall
        prepare and timely file, or cause to be prepared and timely filed (in each case, taking into account extensions), all Tax Returns required to be filed by or with respect to members of the SpinCo Group other than those Tax Returns which Viking is
        required to prepare and file pursuant to Section 3.01.  Parent and SpinCo shall pay all Taxes shown to be due on such Tax Returns to the relevant Tax
        Authority, subject to any right to indemnification under Article 2.

    

    

    (b)          With respect to any Tax
        Return required to be filed by Parent or SpinCo pursuant to Section 3.02(a), to the extent that such Tax Return relates to a Pre-Distribution Period, Parent
        and SpinCo shall submit a draft of such Tax Return to Viking at least thirty (30) days prior to the due date for the filing of such Tax Return (taking into account any applicable extensions), and Viking shall have the right to review such Tax
        Return and to submit any reasonable changes to such Tax Return no later than fifteen (15) days prior to the due date for the filing of such Tax Return; provided,
        however, that nothing herein shall prevent Parent or SpinCo from timely filing (or causing to be timely filed) any such Tax Return.  The Parties agree to
        consult and to attempt to resolve in good faith any issues arising as a result of the review of any such Tax Return.  Any disputes that the Parties are unable to resolve shall be resolved pursuant to Article 13 hereof.  In the event that any dispute is not resolved (whether pursuant to good-faith negotiations among the Parties or pursuant to Article 13 hereof) prior to the due date for the filing of such Tax Return (taking into account any applicable extensions), such Tax Return shall be timely filed (or caused to be timely filed) by Parent and
        SpinCo, and the Parties agree to amend such Tax Return as necessary to reflect the resolution of such dispute in a manner consistent with such resolution.

     

      

    
      17

      
        

    

    

    

    Section 3.03          Tax Reporting of Transactions.  Except to the extent otherwise required by a Final Determination, neither Parent nor SpinCo shall, and each shall
        not permit or cause any member of its respective Group to, take any position that is inconsistent with the Tax-Free Status or the tax treatment of any of the Transactions as described in the Tax Rulings, the Tax Opinions or the Transaction
        Documents, provided, however, that in any case or with respect
        to any item where there are no relevant Tax Rulings or Tax Opinions or Transaction Documents, the Tax treatment shall be as determined by the Party liable for any such Tax, after consulting in good faith with the other Parties, provided that there
        is a reasonable basis for such Tax treatment.

    

    

    Section 3.04          Distribution Straddle Period Tax Allocation.  Viking, Parent, and SpinCo shall take all actions necessary or appropriate to close the taxable year
        of each member of the SpinCo Group for all Tax purposes as of the close of the Distribution Date to the extent permitted by applicable Law.  With respect to Taxes for any Distribution Straddle Period, (a) if applicable Law does not permit a member
        of the SpinCo Group to close its taxable year on the Distribution Date, then the allocation of income or deductions required to determine any Taxes or other amounts attributable to the portion of the Distribution Straddle Period ending on, or
        beginning after, the Distribution Date shall be made by means of a closing of the books and records of such member as of the close of the Distribution Date; provided
        that exemptions, allowances, or deductions that are calculated on an annual or periodic basis shall be allocated between such portions in proportion to the number of days in each such portion, and (b) any Other Taxes, including property Taxes, that
        are calculated on an annual or periodic basis and not assessed with respect to a transaction or series of transactions shall be allocated to the portion of the Distribution Straddle Period ending on the Distribution Date and the portion of the
        Distribution Straddle Period beginning after the Distribution Date in proportion to the number of days in each such portion.

    

    

    Section 3.05          SpinCo Carrybacks and Claims for Refunds.

    

    

    (a)          General.  Unless Viking otherwise consents in writing or as required by Law, neither Parent nor SpinCo shall (i) file any Adjustment Request with respect to any Joint
        Return, (ii) fail to waive any available elections to carry back to any Joint Return any SpinCo Carryback arising in a Post-Distribution Period, and (iii) make any affirmative election to claim any such SpinCo Carryback with respect to any Joint
        Return.

     

      

    
      18

      
        

    

    

    

    (b)          Next Day Rule.  Notwithstanding anything to the contrary in this Agreement, except as required by Law, for all Tax purposes, the Parties shall report (i) any
        transactions occurring in the ordinary course of business on the Distribution Date and (ii) any transactions occurring outside of the ordinary course of business after the Effective Time on the Distribution Date (for the avoidance of doubt,
        excluding the Transactions) that are undertaken by any member of the SpinCo Group as occurring on the day after the Distribution Date pursuant to Treasury Regulations Section 1.1502-76(b)(1)(ii)(B) or any similar or analogous provision of state,
        local, or foreign Law.  For the avoidance of doubt, the Parties shall report (x) any of the Transactions undertaken by any member of the SpinCo Group on the Distribution Date and (y) any other transactions occurring outside of the ordinary course
        of business before the Effective Time on the Distribution Date that are undertaken by any member of the SpinCo Group as occurring on the Distribution Date.

    

    

    (c)          In the event that Parent and
        SpinCo (or the appropriate member of the SpinCo Group) are prohibited by applicable Law from waiving or otherwise forgoing a SpinCo Carryback or Viking consents to a SpinCo Carryback, Viking shall cooperate, at Parent’s request, with Parent and
        SpinCo, at Parent’s and SpinCo’s expense, in seeking from the appropriate Tax Authority such Tax Benefit (which, to the extent permitted by applicable Law, Viking shall elect to receive in the form of a cash refund rather than as a credit toward or
        reduction in future Taxes) as reasonably would result from such SpinCo Carryback.  To the extent such Tax Benefit is received in the form of a Refund in cash, Viking shall pay over to Parent or SpinCo the amount of such Refund within ten (10) days
        after such Refund is received and, to the extent that a Tax Authority requires Viking to apply or cause to be applied the Tax Benefit as a credit toward or a reduction in Taxes in lieu of a cash Refund, within ten (10) days after a Refund with
        respect to such Tax Benefit is actually realized; provided, however,
        that Parent and SpinCo shall indemnify and hold the members of the Viking Group harmless from and against any permanent loss, not to exceed the amount of any Refund paid over to Parent or SpinCo, of any Tax Attribute of a member of the Viking Group
        if such Tax Attribute expires unused, but would have generated a cash Refund to a member of the Viking Group but for such SpinCo Carryback.

    

    

    Section 3.06          Apportionment of Tax Attributes.

    

    

    (a)          Viking shall determine in good faith the allocation of Tax Attributes arising in a Pre-Distribution Period to
          the Viking Group and the SpinCo Group in accordance with the Code and Treasury Regulations (and any applicable state, local and foreign Tax Laws), including (i) in the case of a Tax Attribute other than earnings and profits, Treasury Regulations
          Sections 1.1502-9(c), 1.1502-21, 1.1502-21T, 1.1502-22, and 1.1502-79 and (ii) in the case of earnings and profits, in accordance with Section 312(h) of the
          Code and Treasury Regulations Section 1.312-10.  Viking shall consult in good faith with Parent regarding such allocation of Tax Attributes and shall consider in good faith any written comments received from Parent regarding such allocation of
          Tax Attributes.

    

    

    (b)          Viking and SpinCo shall compute all Taxes for Post-Distribution Periods consistently with the determination of the allocation of Tax Attributes pursuant to this Section 3.06 except to
          the extent otherwise required by a Final Determination.

     

        

    
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    (c)          To the extent that the
        amount of any Tax Attribute is later reduced or increased by a Tax Authority or Tax Contest, such reduction or increase shall be allocated to the Party to which such Tax Attribute was allocated pursuant to Section 3.06(a).

    

    

    Section 3.07          Amended Tax Returns.

    

    

    (a)          Except as expressly provided
        in Section 3.02(b) or to reflect the resolution of any dispute between the Parties resolved pursuant to Article 13, or with the prior written consent of Viking, Parent and SpinCo shall not, and shall not permit any member of the SpinCo Group, to amend any Tax Return of any member of the SpinCo Group for any
        Pre-Distribution Period.

    

    

    (b)          Except as expressly provided
        in Section 3.01(b) or to reflect the resolution of any dispute between the Parties resolved pursuant to Article 13, or with the prior written consent of Parent, Viking shall not, and shall not permit any member of the Viking Group to, amend any SpinCo Separate Return for any Pre-Distribution Period.

    

    

    Section 3.08          Section 245A Election.

    

    

    (a)          With respect to any member
        of the SpinCo Group that is an Applicable SpinCo CFC, Viking may, in its sole discretion, make or cause to be made the election under Treasury Regulations Section 1.245A-5(e)(3)(i) (or any successor provision of Tax Law that allows a closing of the
        books election) to close such entity’s Tax year for Federal Income Tax purposes as of the effective date of the Merger.  Parent and SpinCo shall (and shall cause their respective Affiliates to) reasonably cooperate to effect any such election.  The
        Parties agree to allocate all items of income, loss, profit and deduction for Federal Income Tax purposes for the Tax year that includes the date on which an extraordinary reduction (within the meaning of Treasury Regulations Section
        1.245A-5(e)(2)(i)) occurs with respect to each such Applicable SpinCo CFC (the “Extraordinary Reduction Date”) to any periods ending on or prior
        to the Extraordinary Reduction Date based on a closing of the books method under Treasury Regulations Section 1.1502-76, to the extent permitted by Treasury Regulations Section 1.245A-5(e)(3)(i) (or any successor guidance).  Parent and SpinCo shall
        (and shall cause their respective Affiliates to) reasonably cooperate in the allocation of Foreign Taxes pursuant to Treasury Regulations Section 1.245A-5(e)(3)(i)(B) (or any successor guidance).

    

    

    (b)          In the event that Viking
        does not make or cause to be made the election under Treasury Regulations Section 1.245A-5(e)(3)(i) (or any successor guidance) to close the Tax year of any SpinCo CFC, the Parties shall allocate any Federal Income Taxes attributable to the
        ownership of any SpinCo CFC immediately prior to the Merger on a “closing of the books” basis as if the taxable year of such SpinCo CFC had closed on the Distribution Date, consistent with the methodology set forth in Treasury Regulations Section
        1.245A-1(e)(3)(i).  Accordingly, Viking shall be responsible for any Federal Income Taxes attributable to such SpinCo CFC for any Pre-Distribution Period, and Parent and SpinCo shall be responsible for any Income Taxes attributable to such SpinCo
        CFC for any Post-Distribution Period.

     

      

    
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    Article 4.          Calculation of Tax and Payments.

    

    

    Section 4.01          Timing of Indemnification Payments.  Unless otherwise specified in this Agreement, all indemnification payments shall be made within ten (10)
        Business Days of the receipt by the indemnifying party of notification of the amount owed, together with reasonable documentation showing the basis for the calculation of such amount and evidence of payment of such amounts by the indemnified party
        to the relevant Tax Authority or other recipient, provided that

        no such payment shall be required to be made earlier than five (5) Business Days prior to the relevant Payment Date.  All indemnification payments shall be treated in the manner described in Section 12.01.

    

    

    Section 4.02          Method for Making Payments.  All payments required to be made under this Agreement shall be made by Viking directly to Parent or SpinCo, as
        applicable, and by Parent or SpinCo, as applicable, directly to Viking; provided, however, that if the Parties mutually agree with respect to any such indemnification payment, any member of the Viking Group, on the one hand, may make such indemnification payment to any member of the Parent Group or SpinCo
        Group, as applicable, on the other hand, and vice versa.

    

    

    Section 4.03          Adjustments Resulting in Underpayments.  In the case of any adjustment pursuant to a Final Determination with respect to any Tax, the Party to which
        such Tax is allocated pursuant to this Agreement shall pay to the applicable Tax Authority when due any additional Tax required to be paid as a result of such adjustment.

    

    

    Article 5.          Refunds.

    

    

    Section 5.01          Refunds.

    

    

    (a)          Viking shall be entitled to
        any Refund attributable to Taxes for which Viking is liable hereunder.  Parent or SpinCo shall be entitled to any Refund attributable to Taxes for which Parent or SpinCo is liable hereunder.  A Party receiving a Refund to which another Party is
        entitled hereunder shall pay such Refund to such other Party within ten (10) Business Days after such Refund is received or the benefit of such Refund is realized.  To the extent that a Tax Authority requires Viking to apply or cause to be applied
        an overpayment of Taxes for which Parent or SpinCo (after the Distribution Date) is liable under this Agreement as a credit toward or a reduction in Taxes otherwise payable by Viking in lieu of a Refund and such overpayment of Taxes, if received as
        a Refund, would have been payable by Viking to Parent or SpinCo pursuant to this Section 5.01(a), Viking shall pay such amount to Parent no later than the
        due date for filing the Tax Return for which such overpayment is applied.  To the extent that a Tax Authority requires Parent or SpinCo to apply or cause to be applied an overpayment of Taxes for which Viking (after the Distribution Date) is liable
        under this Agreement as a credit toward or a reduction in Taxes otherwise payable by Parent or SpinCo in lieu of a Refund and such overpayment of Taxes, if received as a Refund, would have been payable by Parent or SpinCo to Viking pursuant to this
        Section 5.01(a), Parent shall pay such amount to Viking no later than the due date for filing the Tax Return for which such overpayment is applied. 
        Notwithstanding anything to the contrary herein, no Party (or any Affiliates of any Party) shall be obligated to make a payment otherwise required pursuant to this Section

            5.01(a) to the extent making such payment would place such Party (or any of its Affiliates) in a less favorable net after-Tax position than such Party (or such Affiliate) would have been in if the relevant Refund had not been
        realized.

     

      

    
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    (b)          In the event of an
        adjustment pursuant to a Final Determination relating to Taxes for which Parent and SpinCo, on the one hand, or Viking, on the other hand, are or is responsible pursuant to Article 2 which would have given rise to a Refund but for an offset against the Taxes for which the other Party or Parties are or may be responsible pursuant to Article 2 (the “Benefited Party”), then the Benefited Party shall pay to the other Party or Parties, within ten
        (10) Business Days of the Final Determination of such adjustment an amount equal to the amount of such reduction in the Taxes of the Benefited Party plus interest at 4.0% per annum, or, if less, the maximum interest rate allowable under applicable
        Law in the applicable jurisdiction, compounded quarterly, on such amount for the period from the filing date of the Tax Return that would have given rise to such Refund to the date on which such payment was made.

    

    

    (c)          Viking shall be entitled to
        (i) 100% of the amount of any Refund attributable to any Tax Benefit realized by the Parent Group and/or the SpinCo Group arising from any step-up in Tax basis of any SpinCo Assets resulting from (A) the failure of any of the Tax-Free Transactions
        to qualify for the Tax-Free Status, so long as the Taxes attributable to such failure are indemnified or borne by Viking hereunder or (B) the Section 336(e) Election, so long as the Taxes attributable to such election are indemnified or borne by
        Viking hereunder, in the case of each of clause (i)(A) and (i)(B), if such failure or election is not attributable to an action or failure to act by Viking or Parent described in Section 6.04(a) or Section 6.04(b) and (ii) 85% of the amount of any Refund attributable to any Tax Benefit realized by the Parent
        Group and/or the SpinCo Group arising from any step-up in Tax basis of any SpinCo Assets resulting from (A) the failure of any of the Tax-Free Transactions to qualify for the Tax-Free Status, so long as the Taxes attributable to such failure are
        indemnified or borne by Viking hereunder or (B) the Section 336(e) Election, so long as the Taxes attributable to such election are indemnified or borne by Viking hereunder, in the case of each of clause (ii)(A) and (ii)(B), if such failure or
        election is attributable to an action or failure to act by Viking described in Section 6.04(a); provided that Viking shall not be entitled to such a Refund pursuant to clause (ii) that is greater than the Taxes attributable to the applicable failure or election that are indemnified or borne by Viking
        hereunder.  Viking will be entitled to annual payments from Parent and/or SpinCo equal to 85% or 100%, as applicable, of the amount of any such Refunds determined using a “with and without” methodology (treating any deductions attributable to the
        applicable step-up in Tax basis as the last items claimed for any Tax Period including after the utilization of any available Tax Attributes).  To the extent permitted by applicable Law, Parent and SpinCo shall elect to receive any such Refund as a
        cash refund rather than as a credit toward or reduction in future Taxes.  Parent and/or SpinCo shall pay any such Refund to Viking within ten (10) Business Days after such Refund is received or the benefit of such Refund is realized.  In the case
        of any failure of the Tax-Free Transactions to qualify for the Tax-Free Status, Parent Group and SpinCo Group will reasonably cooperate, to the extent permitted by applicable law, to cause any step-up in Tax basis of any SpinCo Assets to be
        allocated to depreciable and/or amortizable assets.  In the event that payments are required under this Section 5.01(c), the Parties shall negotiate in good
        faith the terms of a tax receivable agreement to govern the calculation of such payments.

     

      

    
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    (d)          To the extent that the
        amount of any Refund under this Section 5.01 or Section 3.05 is
        later reduced by a Tax Authority or in a Tax Contest, such reduction shall be allocated to the Parties in the same manner in which such Refund was allocated pursuant to this Section 5.01 or Section 3.05, and an appropriate adjusting payment shall be promptly made.

    

    

    Article 6.          Tax-Free Status.

    

    

    Section 6.01          Representations and Warranties.

    

    

    (a)          Parent hereby represents and
        warrants or covenants and agrees, as appropriate, that the facts represented and the representations made in the Specified Tax Materials, to the extent (i) descriptive of (A) the Parent Group at any time (including the plans, proposals, intentions,
        and policies of the Parent Group, and including the representation that Parent would not have consummated the Merger but for the Distributions), or (B) the SpinCo Group after the Effective Time (including the plans, proposals, intentions, and
        policies of SpinCo, its Subsidiaries, the SpinCo Business, or the SpinCo Group), or (ii) relating to the actions or non-actions of the SpinCo Group to be taken (or not taken, as the case may be) after the Effective Time, are, or will be from the
        time presented or made through and including the Effective Time (and thereafter as relevant) true, correct, and complete in all material respects.

    

    

    (b)          Viking hereby represents and
        warrants or covenants and agrees, as appropriate, that (i) the facts presented and the representations made in the Tax Materials, to the extent descriptive of (A) the Viking Group at any time or (B) the SpinCo Group at any time at or prior to the
        Effective Time (including, in each case, (x) the business purposes for each of the Distributions described in the Tax Materials to the extent that they relate to the Viking Group at any time or the SpinCo Group at any time at or prior to the
        Effective Time, and (y) the plans, proposals, intentions, and policies of the Viking Group at any time or the SpinCo Group at any time prior to the Effective Time), are, or will be from the time presented or made through and including the Effective
        Time (and thereafter as relevant) true, correct, and complete in all material respects.

    

    

    (c)          Each of Viking, SpinCo, and
        Parent represents and warrants that it knows of no fact (after due inquiry) that may cause the Tax treatment of any of the Tax-Free Transactions to be other than the Tax-Free Status.

    

    

    (d)          Viking represents and
        warrants that neither it, nor any of its Affiliates has any plan or intention to take any action that is inconsistent with any statements or representations made in the Tax Materials.  Parent represents and warrants that neither it, nor any of its
        Subsidiaries (including, after the Effective Time, the members of the SpinCo Group), has any plan or intention to take any action that is inconsistent with any statements or representations made in the Specified Tax Materials.

    

    

    (e)          Parent represents and
        warrants that it has currently no plan or intention to (i) relocate the business activity of Garden Switzerland to a jurisdiction outside of Switzerland or to (ii) terminate the business activity of Garden Switzerland.

     

      

    
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    (f)          Parent represents and
        warrants that it has currently no plan or intention to (or to cause, permit or fail to prevent SpinCo to) pre-pay, pay down, redeem, retire, or otherwise acquire, however effected, any of the SpinCo Exchange Debt prior to its stated maturity.

    

    

    Section 6.02          Restrictions on Parent and SpinCo.

    

    

    (a)          Neither Parent nor SpinCo
        shall, and neither will permit any of its Affiliates to, take or fail to take, as applicable, any action if such action or failure to act would reasonably be expected to be inconsistent with or cause to be untrue any statement, information,
        covenant, or representation in any of the Specified Tax Materials.

    

    

    (b)          Each of Parent and SpinCo
        and each other member of their respective Groups shall not take or fail to take, as applicable, any action that would reasonably be expected to adversely affect the Tax-Free Status.

    

    

    (c)          Each of Parent and SpinCo
        and each other member of their respective Groups agrees that:

    

    

    (i)          from the
        date on which this Agreement is effective for such Person pursuant to Article 10 until the first Business Day after the two-year anniversary of the
        Distribution Date

    

    

    (A)          SpinCo
        shall continue and cause to be continued the active conduct (as defined in Section 355(b)(2) of the Code and the Treasury Regulations thereunder) of the Controlled

        Active Trades or Businesses, taking into account Section 355(b)(3) of the Code;

    

    

    (B)          SpinCo
        shall not voluntarily dissolve or liquidate or permit any Controlled Company to voluntarily dissolve or liquidate (including taking any action that is a liquidation for Federal Income Tax purposes);

    

    

    (C)          neither
        Parent nor SpinCo shall, and neither shall permit any Controlled Company to, enter into any Proposed Acquisition Transaction or, to the extent Parent or SpinCo or any other member of their respective Groups has the right to prohibit any Proposed
        Acquisition Transaction, permit any Proposed Acquisition Transaction to occur (whether by (1) redeeming rights under a shareholder rights plan, (2) finding a tender offer to be a “permitted offer” under any such plan or otherwise causing any such
        plan to be inapplicable or neutralized with respect to any Proposed Acquisition Transaction, (3) approving any Proposed Acquisition Transaction, whether for purposes of Section 203 of the General Corporation Law of the State of Delaware or any
        similar corporate statute, any “fair price” or other provision of the charter or bylaws of SpinCo or Parent, as applicable, (4) amending its certificate of incorporation to declassify its Board of Directors or approving any such amendment, or
        otherwise);

    

    

    (D)          neither
        Parent nor SpinCo (or any successor of Parent or SpinCo) will, or will agree to, merge, consolidate, or amalgamate with any other Person (except as provided for under the Merger Agreement);

     

      

    
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    (E)          SpinCo
        will not in a single transaction or series of transactions sell, transfer, or otherwise dispose of or agree to sell, transfer, or otherwise dispose of (including in any transaction treated for Federal Income Tax purposes as a sale, transfer, or
        disposition), or permit any Controlled Company or any other member of the SpinCo Group to sell, transfer, or otherwise dispose of or agree to sell, transfer, or otherwise dispose of assets (including any shares of capital stock of a Subsidiary)
        that, in the aggregate, constitute 30% or more of the gross assets of SpinCo, such Controlled Company, the SpinCo Group, or any Controlled Active Trade or
        Business (such percentage to be measured based on fair market value of the assets as of the Distribution Date), in each case other than (1) sales, transfers, or dispositions of assets in the ordinary course of business, (2) any cash paid to acquire
        assets from an unrelated Person in an arm’s-length transaction, (3) any assets transferred to a Person that is disregarded as an entity separate from the transferor for Federal Income Tax purposes, or (4) any mandatory or optional repayment (or
        pre-payment) of any indebtedness of SpinCo or any member of the SpinCo Group;

    

    

    (F)          neither
        Parent nor SpinCo shall, and neither shall permit any Controlled Company to, redeem or otherwise repurchase (directly or through an Affiliate) any stock, or rights to acquire stock, other than through stock purchases meeting the requirements of
        section 4.05(1)(b) of Revenue Procedure 96-30, 1996-1 C.B. 696;

    

    

    (G)          neither
        Parent nor SpinCo will amend, or permit any Controlled Company or any other members of their respective Groups to amend, its certificate of incorporation (or other organizational documents), or take any other action, whether through a stockholder
        vote or otherwise, affecting the voting rights of SpinCo Capital Stock or Parent Capital Stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock or Parent Capital Stock into another class of SpinCo Capital
        Stock or Parent Capital Stock); and

    

    

    (H)          neither
        Parent nor SpinCo shall take, or permit any other member of its respective Group to take, any other action or actions (including any action or transaction that would reasonably be expected to be inconsistent with any representation made in the
        Specified Tax Materials) which in the aggregate (and taking into account the Merger, and any other transactions described in this Section 6.02(c)(i)) could
        have the effect of causing or permitting one or more Persons (whether or not acting in concert) to acquire directly or indirectly stock representing a Fifty-Percent or Greater Interest in Parent, SpinCo, or Internal SpinCo (or any successor) or
        otherwise jeopardize the Tax-Free Status (it being understood that the only acquisitions relevant for this purpose occurring on or before the Effective Time are those occurring pursuant to the Merger, which do not exceed a 49.9% or greater interest
        in SpinCo or any member of the SpinCo Group);

     

      

    
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    (ii)          from the
        date on which this Agreement is effective for such Person pursuant to Article 10 until the first Business Day after the three-year anniversary of the
        Distribution Date

    

    

    (A)          Parent
        shall substantially continue the business activity of Garden Switzerland within Switzerland;

    

    

    (B)          either
        Garden Switzerland or the built-in gains related to Garden Switzerland’s business shall remain fully subject to Tax in Switzerland; and

    

    

    (C)          Garden
        Switzerland shall

    

    

    (1)          continue
        its business activity within Switzerland;

    

    

    (2)          earn
        remuneration consistent with arm’s-length transfer pricing practices;

    

    

    (3)          employ
        at least the number of full-time employee(s) set forth in the Tax Ruling issued by the competent Swiss Tax Authority at all times to carry out the business activity of Garden Switzerland; and

    

    

    (4)          not
        merge into another Swiss entity unless, prior to such merger, Parent obtains a Tax ruling issued by the competent Swiss Tax Authority stating that such merger (I) will be non-taxable for Swiss Tax purposes, (II) will not affect the tax-free nature
        of the demerger of 3M EMEA GmbH and (III) will not result in any other adverse Tax affects to 3M EMEA GmbH;

    

    

    (iii)          Each of
        Parent and SpinCo and each other member of their respective Groups shall not, directly or indirectly, (A) take or permit to be taken any action at any time, including any modification to the terms of the SpinCo Exchange Debt, that could reasonably
        be expected to jeopardize, directly or indirectly, the qualification, in whole or in part, of any of the SpinCo Exchange Debt as a “security” pursuant to Section 361(a) of the Code (for the avoidance of doubt, making any payment permitted or
        required by the terms of the SpinCo Exchange Debt shall not be treated as violating this Section 6.02(c)(iii)(A)), or (B) within ninety (90) days of the
        Distribution Date refinance or repay (other than in the ordinary course of business) any third-party debt of any member of the SpinCo Group (except as provided for under the Transaction Documents); and

    

    

    in each case, unless prior to taking any such action set forth in the foregoing clauses (i) through (iii), (x) Parent or SpinCo shall have requested that
      Viking obtain, or requested and received Viking’s prior written consent to obtain (such consent not be unreasonably withheld, conditioned or delayed), a private letter ruling (including a supplemental ruling, if applicable) from the IRS or other
      ruling from an applicable Tax Authority (a “Post-Distribution Ruling”) in accordance with Sections 6.03(a) and (c) to the effect that such transaction will not affect the Tax-Free Status and Viking or Parent
      shall have received such Post-Distribution Ruling in form and substance satisfactory to Viking in its reasonable discretion (and in determining whether a private letter ruling is satisfactory, Viking may consider, among other factors, the
      appropriateness of any underlying assumptions and any management representations made in connection with such private letter ruling), (y) Parent or SpinCo shall have provided Viking with an Unqualified Tax Opinion in form and substance satisfactory
      to Viking in its sole and absolute discretion (and in determining whether an opinion is satisfactory, Viking may consider, among other factors, the appropriateness of any underlying assumptions and any management representations used as a basis for
      the Unqualified Tax Opinion), or (z) Viking shall have waived (which waiver may be withheld by Viking in its sole and absolute discretion) the requirement to obtain such Post-Distribution Ruling and/or Unqualified Tax Opinion.

     

    

    
      26

      
        

    

    

    

    Section 6.03          Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions.

    

    

    (a)          If Parent notifies Viking
        that it or SpinCo desires to take one of the actions described in Section 6.02(c) (a “Notified Action”), Viking shall reasonably cooperate with Parent to seek to obtain a Post-Distribution Ruling or an Unqualified Tax Opinion for the purpose of permitting Parent or SpinCo, as applicable, to take
        the Notified Action, unless Viking shall have waived the requirement to obtain such ruling or opinion; such reasonable cooperation shall include facilitating the issuance of a Parent or SpinCo requested Post-Distribution Ruling to Parent or SpinCo
        if Parent or SpinCo is precluded from requesting a Post-Distribution Ruling, including a Post-Distribution Ruling with respect to repurchases of stock or rights to acquire stock.  Notwithstanding the foregoing, Viking shall not be required to file,
        cooperate in the filing of, or provide consent for Parent and/or SpinCo to file any request for a Post-Distribution Ruling under this Section 6.03(a) unless
        Parent represents that (i) it has read the request for such Post-Distribution Ruling and (ii) all statements, information, and representations relating to any member of the Parent Group and SpinCo Group contained in such request and related
        documents are (subject to any qualifications therein) true, correct, and complete and (iii) in the case of a request for a Post-Distribution Ruling to be filed by Parent and/or SpinCo with Viking’s prior written consent, Viking shall have the right
        to review such request and Parent and/or SpinCo shall reflect any reasonable comments received from Viking on such request, provided that Parent may redact
        from any such request any information that (x) Parent, in its good faith judgment, considers to be confidential and not germane to Viking’s, Parent’s or SpinCo’s obligations under this Agreement or any of the other Transaction Documents and (y) is
        not a part of any other publicly available information, including any non-confidential filing.  Parent shall reimburse Viking for all reasonable out-of-pocket costs and expenses incurred by the Viking Group in obtaining a Post-Distribution Ruling
        or Unqualified Tax Opinion requested by Parent within ten (10) Business Days after receiving an invoice from Viking therefor.

    

    

    (b)          Post-Distribution Rulings or Unqualified Tax Opinions at Viking’s Request.  Viking shall have the right to obtain a Post-Distribution Ruling or an Unqualified Tax
        Opinion at any time in its sole and absolute discretion.  If Viking determines to obtain a Post-Distribution Ruling or an Unqualified Tax Opinion, Parent and SpinCo shall (and shall cause their respective Affiliates to) reasonably cooperate with
        Viking and take any and all actions reasonably requested by Viking in connection with obtaining the Post-Distribution Ruling or Unqualified Tax Opinion (including, without limitation, by making any reasonably requested representation or covenant or
        providing any materials or information reasonably requested by the IRS (and/or any other applicable Tax Authority) or Tax Advisor).  Viking shall reimburse Parent or SpinCo, as applicable, for all reasonable out-of-pocket costs and expenses
        incurred by Parent or SpinCo in obtaining a Post-Distribution Ruling or Unqualified Tax Opinion requested by Viking within ten (10) Business Days after receiving an invoice from Parent therefor.

     

      

    
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    (c)          Except as provided in Sections 6.02(c) and 6.03(a), following the Distribution Date, neither
        Parent nor SpinCo shall, nor shall either Parent or SpinCo permit their respective Affiliates to, seek any guidance from the IRS or any other Tax Authority (whether written, verbal, or otherwise) at any time concerning any of the Distributions
        (including the impact of any other transaction on the Distributions) unless Parent and SpinCo shall have obtained the prior written consent of Viking.

    

    

    Section 6.04          Liability for Separation Tax Losses and Separation Taxes.

    

    

    (a)          Notwithstanding anything in
        this Agreement, the Separation and Distribution Agreement, or the Merger Agreement to the contrary (and in each case regardless of whether a Post-Distribution Ruling, Unqualified Tax Opinion, or waiver described in clauses (x), (y) or (z) of Section 6.02(c) may have been provided), but subject to Section 6.04(c),
        Parent and SpinCo shall be responsible for, and shall indemnify, defend, and hold harmless the Viking Group from and against any Separation Tax Losses that are attributable to or result from any one or more of the following:  (i) the acquisition
        following the Merger of all or a portion of Parent’s and/or any Controlled Company’s stock and/or of the SpinCo Group’s assets by any means whatsoever by any Person, (ii) any negotiations, understandings, agreements, or arrangements by either or
        both of Parent and/or SpinCo or any other member of their respective Groups (provided that, in the case of SpinCo or any other member of the SpinCo Group,
        such negotiations, understandings, agreements, or arrangements follow the Merger) with respect to transactions or events (including, without limitation, stock issuances, whether pursuant to the exercise of stock options or otherwise, option grants,
        capital contributions or acquisitions, or a series of such transactions or events), other than the Merger or any transactions contemplated by the Merger Agreement, the Separation and Distribution Agreement, or any other Transaction Document, that
        cause any of the Distributions to be treated as part of a plan (which plan may include the Merger) pursuant to which one or more Persons acquire directly or indirectly stock of either or both of Parent and/or any Controlled Company representing a
        Fifty-Percent or Greater Interest therein, as applicable, (iii) any action or failure to act by either or both of Parent and/or SpinCo or any other member of their respective Groups (in the case of SpinCo or any member of the SpinCo Group, after
        the Merger) (including, without limitation, any amendment to such Person’s certificate of incorporation (or other organizational documents), whether through a stockholder vote or otherwise) affecting the voting rights of either or both of Parent’s
        and/or a Controlled Company’s stock (including, without limitation, through the conversion of one class of SpinCo Capital Stock or Parent Capital Stock into another class of SpinCo Capital Stock or Parent Capital Stock), other than entering into
        the Merger or any transactions contemplated by the Merger Agreement, the Separation and Distribution Agreement, or any other Transaction Document, (iv) any act or failure to act by either or both of Parent and/or SpinCo or any other member of their
        respective Groups (in the case of SpinCo or any member of the SpinCo Group, after the Merger) that would affect the Tax-Free Status of any of the Tax-Free Transactions (other than the Merger) (regardless whether such act or failure to act may be
        covered by a Post-Distribution Ruling, Unqualified Tax Opinion, or waiver described in clauses (x), (y) or (z) of Section 6.02(c)), other than entering into
        the Merger; provided, for the avoidance of doubt, this clause (iv) shall include any act or failure to act (other than entering into the Merger) that would
        affect Tax-Free Status of any of the Tax-Free Transactions (other than the Merger) as a result of affecting the Tax-Free Status of the Merger, or (v) any breach or inaccuracy by either or both of Parent and/or SpinCo or any other member of their
        respective Groups (in the case of SpinCo or any member of the SpinCo Group, after the Merger) of any of their agreements or representations set forth herein; excluding, in each of (i)-(v) herein, any such breach, inaccuracy, action, failure to act
        or failure to perform, as the case may be, of the SpinCo Group that exists or has occurred as of or prior to the Distribution Date.

     

      

    
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    (b)          Notwithstanding anything in
        this Agreement, the Separation and Distribution Agreement, or the Merger Agreement to the contrary, but subject to Section 6.04(c), Viking shall be
        responsible for, and shall indemnify, defend, and hold harmless the SpinCo Group and the Parent Group from and against (i) any Separation Tax Losses that are attributable to or result from any one or more of the following:  (A) the acquisition
        following the Merger of all or a portion of Viking’s stock and/or of the Viking Group’s assets by any means whatsoever by any Person, (B) any negotiations, understandings, agreements, or arrangements by any member of the Viking Group with respect
        to transactions or events (including, without limitation, stock issuances, whether pursuant to the exercise of stock options or otherwise, option grants, capital contributions or acquisitions, or a series of such transactions or events), other than
        the Merger or any transactions contemplated by the Merger Agreement, the Separation and Distribution Agreement, or any other Transaction Document, that cause any of the Distributions to be treated as part of a plan (which plan may include the
        Merger) pursuant to which one or more Persons acquire directly or indirectly stock of Viking representing a Fifty-Percent or Greater Interest therein, (C) any act or failure to act by any member of the Viking Group that would affect the Tax-Free
        Status of any of the Tax-Free Transactions (other than the Merger), other than entering into the Merger; provided, for the avoidance of doubt, this clause
        (C) shall include any act or failure to act (other than entering into the Merger) that would affect Tax-Free Status of any of the Tax-Free Transactions (other than the Merger) as a result of affecting the Tax-Free Status of the Merger, or (D) any
        breach or inaccuracy by any member of the Viking Group of any of its agreements or representations set forth herein, and (ii) any Brazilian withholding Tax (Imposto de Renda Retido na Fonte) attributable to or arising out of the Transactions.

    

    

    (c)          To the extent that any
        Separation Tax Loss reasonably could be subject to indemnity under both Section 2.07 and Section 2.08, responsibility for such Separation Tax Loss shall be shared by Viking, on the one hand, and Parent and SpinCo, on the other hand, according to relative fault as determined by the Parties in good faith. 
        To the extent that any Separation Tax Loss is not subject to indemnity under Section 2.07 or Section 2.08, such Separation Tax Loss shall be the responsibility of the applicable member of the Viking Group or Viking’s shareholders, as applicable, as the Persons primarily liable therefor as a matter of Law, and
        without duplication, Viking shall be responsible for any Separation Taxes.  Notwithstanding anything to the contrary in this Agreement, neither Parent nor SpinCo shall have any liability for Separation Tax Losses to the extent attributable to
        actions taken by any member of the Parent Group or the SpinCo Group that are required by (or, in the case of repayments or guarantees of indebtedness of any member of the SpinCo Group, permitted by) any Transaction Document.

    

    

    (d)          Protective Election.Viking and SpinCo shall make a timely protective election under Section 336(e) of the Code and the Treasury Regulations issued thereunder and any
        similar provision of state or local Tax Law with respect to the Distributions (the “Section 336(e) Election”); provided, however, that such election shall only be made if it will not impose any
        unreimbursed incremental cost on Viking, taking into account any Refunds to which Viking is entitled pursuant to Section 5.01(c).  Viking, Parent and SpinCo
        agree to take any such action that is reasonably necessary to effect such election (including making any other related election and/or timely entering into a written, binding agreement to make a Section 336(e) Election pursuant to Treasury
        Regulations Section 1.336-2(h)(1)(i)).

     

      

    
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    Article 7.          Assistance and Cooperation.

    

    

    Section 7.01          Assistance and Cooperation.

    

    

    (a)          The Parties shall reasonably
        cooperate (and cause their respective Affiliates to reasonably cooperate) with each other and with each other’s agents, including accounting firms and legal counsel, in connection with Tax matters relating to the Parties and their Affiliates,
        including (i) preparation and filing of Tax Returns, (ii) determining the liability for and amount of any Taxes due (including estimated Taxes) or the right to and amount of any Tax Benefit, (iii) examinations of Tax Returns, and (iv) any
        administrative or judicial proceeding in respect of Taxes assessed or proposed to be assessed.  Such cooperation shall include making all information and documents in a Party’s possession relating to any other Party and its Affiliates available to
        such other Party, upon reasonable notice, as provided in Article 8.  Each of the Parties shall also make available to any other Party, as reasonably
        requested and on a mutually convenient basis, personnel (including officers, directors, employees, and agents of the Parties or their respective Affiliates) responsible for preparing, maintaining, and interpreting information and documents relevant
        to Taxes, and personnel reasonably required as witnesses or for purposes of providing information or documents in connection with any administrative or judicial proceedings relating to Taxes.  Parent and SpinCo and each other member of their
        respective Groups shall cooperate with Viking and take any and all actions reasonably requested by Viking in connection with obtaining the Tax Opinions, the Tax Rulings and any other tax opinions to be delivered to any member of the Viking Group in
        connection with the Transactions (including, without limitation, by making any new representation or covenant, confirming any previously made representation or covenant, or providing any materials or information reasonably requested by any Tax
        Advisor or Tax Authority).

    

    

    (b)          Any information or documents
        provided under this Article 7 or Article 8 shall be kept
        confidential by the Party receiving the information or documents, except as may otherwise be necessary in connection with the filing of Tax Returns or in connection with any administrative or judicial proceedings relating to Taxes.  Notwithstanding
        any other provision of this Agreement, the Merger Agreement, or any other Transaction Document, (i) neither Viking nor any Affiliate of Viking shall be required to provide SpinCo, Parent, or any of their respective Affiliates or any other Person
        access to or copies of any information, documents, or procedures (including the proceedings of any Tax Contest) other than information, documents, or procedures that relate solely to a member of the SpinCo Group, the SpinCo Business, or the assets
        of SpinCo or any Affiliate of SpinCo, (ii) neither SpinCo, Parent, nor any of their respective Affiliates shall be required to provide Viking or any of its Affiliates or any other Person access to or copies of any information, documents, or
        procedures (including the proceedings of any Tax Contest) other than information, documents, or procedures that relate solely to a member of the Viking Group, the Viking Business, or the assets of Viking or any of its Affiliates, (iii) in no event
        shall Viking or any of its Affiliates be required to provide SpinCo, Parent, or any of their respective Affiliates or any other Person access to or copies of any information or documents if such action would or reasonably could be expected to
        result in the waiver of any Privilege, and (iv) in no event shall SpinCo, Parent, or any of their respective Affiliates be required to provide Viking or any of its Affiliates or any other Person access to or copies of any information or documents
        if such action would or reasonably could be expected to result in the waiver of any Privilege.  In addition, in the event that Viking determines that the provision of any information or documents to SpinCo, Parent, or any of their respective
        Affiliates, or SpinCo or Parent reasonably determines that the provision of any information or documents to Viking or any of its Affiliates could be commercially detrimental, violate any Law or agreement, or waive any Privilege, the Parties shall
        use reasonable best efforts to permit each other’s compliance with its obligations under this Article 7 and Article 8 in a manner that avoids any such harm or consequence.

     

      

    
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    Section 7.02          Tax Return Information.  Each of SpinCo, Parent, and Viking, and each member of their respective Groups, acknowledges that time is of the essence in
        relation to any request for information, assistance, or cooperation made by Viking, Parent, or SpinCo pursuant to this Agreement.  Each of SpinCo, Parent, and Viking, and each member of their respective Groups, acknowledge that failure to conform
        to the deadlines set forth in this Agreement could cause irreparable harm.  Each Party shall provide to the other Parties information and documents relating to its Group reasonably required by the other Parties to prepare Tax Returns.  Any
        information or documents the Responsible Party requires to prepare such Tax Returns shall be provided in such form as the Responsible Party reasonably requests and at or prior to the time reasonably specified by the Responsible Party so as to
        enable the Responsible Party to file such Tax Returns on a timely basis.

    

    

    Section 7.03          Reliance by Viking.  If any member of the Parent Group or SpinCo Group supplies information to a member of the Viking Group in connection with Taxes
        and an officer of a member of the Viking Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such information, then upon the written request of such member of the Viking Group identifying the
        information being so relied upon, the chief financial officer of Parent (or any officer of SpinCo or Parent as designated by the chief financial officer of Parent) shall certify in writing that to his or her knowledge (based upon consultation with
        appropriate employees) the information so supplied is accurate and complete.

    

    

    Section 7.04          Reliance by Parent and SpinCo.  If any member of the Viking Group supplies information to a member of the Parent Group or the SpinCo Group in
        connection with Taxes and an officer of a member of the Parent Group or the SpinCo Group, as applicable, signs a statement or other document under penalties of perjury in reliance upon the accuracy of such information, then upon the written request
        of such member of the Parent Group or the SpinCo Group, as applicable, identifying the information being so relied upon, the chief financial officer of Viking (or any officer of Viking as designated by the chief financial officer of Viking) shall
        certify in writing that to his or her knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete.

     

      

    
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    Article 8.          Tax Records.

    

    

    Section 8.01          Retention of Tax Records.  Each Company shall preserve and keep all Tax Records and related work papers and other documentation in its possession as
        of the date hereof relating to Taxes of the Parties for Pre-Distribution Periods or Taxes or Tax matters that are the subject of this Agreement, in each case, for so long as the contents thereof may become material in the administration of any
        matter under the Code or other applicable Tax Law, but in any event until the later of (a) the expiration of any applicable statutes of limitations (including any waivers or extensions thereof), or (b) seven years after the Distribution Date (such
        later date, the “Retention Date”).  After the Retention Date, each Company may dispose of such Tax Records upon sixty (60) days’ prior written
        notice to the other Parties.  If, prior to the Retention Date, a Company reasonably determines that any Tax Records which it would otherwise be required to preserve and keep under this Article 8 are no longer material in the administration of any matter under the Code or other applicable Tax Law and the other Parties agree, then such first Party may dispose of such Tax Records upon sixty (60) days’
        prior notice to the other Parties.  Any notice of an intent to dispose given pursuant to this Section 8.01 shall include a list of the Tax Records to be
        disposed of describing in reasonable detail each file, book, or other record accumulation being disposed.  The notified Party shall have the opportunity, at its cost and expense, to copy or remove, within such sixty (60)-day period, all or any part
        of such Tax Records.

    

    

    Section 8.02          Access to Tax Records.  The Parties and their respective Affiliates shall make available to each other for inspection and copying during normal
        business hours upon reasonable notice all Tax Records in their possession pertaining to (a) in the case of any Tax Return of the Viking Group, the portion of such return that relates to Taxes for which the SpinCo Group or the Parent Group may be
        liable pursuant to this Agreement or (b) in the case of any Tax Return of the SpinCo Group or the Parent Group, the portion of such return that relates to Taxes for which the Viking Group may be liable pursuant to this Agreement, and shall permit
        the other Parties and their Affiliates, authorized agents and representatives, and any representative of a Tax Authority or other Tax auditor direct access, at the cost and expense of the requesting Party, during normal business hours upon
        reasonable notice to such Tax Records, in each case to the extent reasonably required by the other Party in connection with the preparation of Tax Returns or financial accounting statements, audits, litigation, or the resolution of items under this
        Agreement.

    

    

    Section 8.03          Preservation of Privilege.  The Parties and their respective Affiliates shall not provide access to, copies of, or otherwise disclose to any Person
        any documentation relating to Taxes existing prior to the Distribution Date to which Privilege may reasonably be asserted without the prior written consent of the other Party, such consent not to be unreasonably withheld, conditioned, or delayed.

     

      

    
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    Article 9.          Tax Contests.

    

    

    Section 9.01          Notice.  Each of Viking, SpinCo, and Parent shall provide prompt notice to the other Parties of any written communication from a Tax Authority
        regarding any pending Tax audit, assessment, or proceeding or other Tax Contest of which it becomes aware related to Taxes for any Tax Period for which it reasonably expects to be indemnified by another Party hereunder or for which it reasonably
        may be required to indemnify another Party hereunder, or otherwise relating to the Tax-Free Status (including the resolution of any Tax Contest relating thereto).  Such notice shall attach copies of the pertinent portion of any written
        communication from a Tax Authority and contain factual information (to the extent known) describing any asserted Tax liability in reasonable detail and shall be accompanied by copies of any notice and other documents received from any Tax Authority
        in respect of any such matters.  The failure of one Party to notify another of such communication in accordance with the immediately preceding sentences shall not relieve the other Party of any liability or obligation to pay such Tax or make
        indemnification payments under this Agreement, except to the extent that the failure to timely provide such notification actually prejudices the ability of such other Party to contest such Tax liability or increases the amount of such Tax
        liability.

    

    

    Section 9.02          Control of Tax Contests.

    

    

    (a)          Viking Control.  Notwithstanding anything in this Agreement to the contrary, Viking shall have the right to control any Tax Contest with respect to any Tax matters
        relating to (i) any Joint Return, (ii) any member of the Viking Group, (iii) any member of the SpinCo Group relating to the Pre-Distribution Period, and (iv) Separation Tax Losses (a “Viking Tax Contest”).  Subject to Sections 9.02(c) and (d), Viking shall have reasonable discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any such Viking Tax Contest relating to a SpinCo Separate Return
        for a Distribution Straddle Period, and absolute discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any other such Viking Tax Contest, including exclusive authority with respect to any
        settlement of such Tax liability.

    

    

    (b)          Parent Control.  Except as otherwise provided in this Section 9.02, Parent
        shall have the right to control any Tax Contest with respect to any member of the SpinCo Group to the extent related solely to any Post-Distribution Period (a “Parent Tax Contest”).  Subject to Section 9.02(c) and (d),
        Parent shall have absolute discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any such Parent Tax Contest, including exclusive authority with respect to any settlement of such Tax
        liability.

    

    

    (c)          Settlement Rights.  The Party entitled to control the Tax Contest (the “Controlling Party”) shall have the sole right to contest, litigate, compromise, and settle any Tax Contest without obtaining the prior consent of (x) Viking if Parent is the Controlling Party and (y) Parent if Viking is the
        Controlling Party (the “Non-Controlling Party”); provided,
        however, that, subject to Section 9.02(e), to the extent any such
        Tax Contest may give rise to a claim for indemnity by the Controlling Party or its Affiliates against the Non-Controlling Party or its Affiliates under this Agreement (including any Tax Contest related to the Tax-Free Status), the Controlling Party
        shall not settle any such Tax Contest without obtaining the prior written consent of the Non-Controlling Party (which consent shall not be unreasonably withheld).  To the extent any such Tax Contest may give rise to a claim for indemnity by the
        Controlling Party or its Affiliates against the Non-Controlling Party or its Affiliates under this Agreement (including any Tax Contest related to the Tax-Free Status) or increased tax liabilities of the Non-Controlling Party for any
        Post-Distribution Period, (i) the Controlling Party shall keep the Non-Controlling Party informed in a timely manner of all actions taken or proposed to be taken by the Controlling Party with respect to such Tax Contest; (ii) the Controlling Party
        shall timely provide the Non-Controlling Party copies of any written materials relating to such potential adjustment in such Tax Contest received from any Tax Authority; (iii) the Controlling Party shall timely provide the Non-Controlling Party
        with copies of any correspondence or filings submitted to any Tax Authority or judicial authority in connection with such Tax Contest; (iv) the Controlling Party shall consult with the Non-Controlling Party and offer the Non-Controlling Party a
        reasonable opportunity to comment before submitting any written materials prepared or furnished in connection with such Tax Contest; and (v) the Controlling Party shall defend such Tax Contest diligently and in good faith.  The failure of the
        Controlling Party to take any action specified in the preceding sentence with respect to the Non-Controlling Party shall not relieve the Non‐Controlling Party of any liability and/or obligation which it may have to the Controlling Party under this
        Agreement except to the extent that the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure relieve the Non-Controlling Party from any other liability or obligation which it may have to the Controlling
        Party.

     

      

    
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    (d)          Tax Contest Participation.  Subject to Section 9.02(e), and unless waived
        by the Parties in writing, the Controlling Party shall provide the Non-Controlling Party with written notice reasonably in advance of, and the Non-Controlling Party shall have the right to attend, any formally scheduled meetings with Tax
        Authorities or hearings or proceedings before any judicial authorities in connection with any potential adjustment in a Tax Contest pursuant to which the Non-Controlling Party may reasonably be expected to become liable to make any indemnification
        payment to the Controlling Party under this Agreement (including any Tax Contest related to the Tax-Free Status) or may reasonably be expected to give rise to tax liabilities of the Non-Controlling Party for any Post-Distribution Period.  The
        failure of the Controlling Party to provide any notice specified in this Section 9.02(d) to the Non-Controlling Party shall not relieve the Non-Controlling
        Party of any liability and/or obligation which it may have to the Controlling Party under this Agreement except to the extent that the Non-Controlling Party was actually harmed by such failure, and in no event shall such failure relieve the
        Non-Controlling Party from any other liability or obligation which it may have to the Controlling Party.

    

    

    (e)          Viking Consolidated Federal Income Tax Return.  Notwithstanding anything in this Article

            9 to the contrary, in the case of a Tax Contest related to (x) a Viking Federal Consolidated Income Tax Return or (y) any other consolidated, combined, or unitary Income Tax Return that includes any member of the SpinCo Group, on the
        one hand, and any member of the Viking Group, on the other hand, (i) the rights of Parent and SpinCo and their respective Affiliates under Section 9.02(c)
        and Section 9.02(d) shall be limited in scope to the portion of such Tax Contest relating to Taxes for which Parent or SpinCo may reasonably be expected to
        become liable to make any indemnification payment to Viking under this Agreement, and (ii) Viking shall act diligently and in good faith with respect to any adverse Tax impact regarding any member of the Parent Group for any Tax Period or SpinCo
        Group for any Post-Distribution Period and defend such Tax Contest in the same manner it would have reasonably defended such Tax Contest if it owned both the Viking Group and the SpinCo Group at the time of such Tax Contest and did not favor one
        such group over the other such group.

    

    

    (f)          Power of Attorney.  Without limiting the generality of Section 16.17, each
        member of the Parent Group and each member of the SpinCo Group shall execute and deliver to Viking (or such member of the Viking Group as Viking shall designate) any power of attorney or other similar document reasonably requested by Viking (or
        such designee) in connection with any Viking Tax Contest described in this Article 9 within five (5) Business Days of such request.  Each member of the
        Viking Group shall execute and deliver to Parent (or such member of the Parent Group or the SpinCo Group as Parent shall designate) any power of attorney or other similar document requested by Parent (or such designee) in connection with any Parent
        Tax Contest described in this Article 9 within five (5) Business Days of such request.

     

      

    
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    Article 10.          Effective Date.  Except as expressly set forth in this Agreement, as between Viking and SpinCo, this Agreement shall become effective upon the
        consummation of the Distributions, and as between Viking, SpinCo, and Parent, this Agreement shall become effective upon the consummation of the Merger.

    

    

    Article 11.          Survival of Obligations.  The representations, warranties, covenants, and agreements set forth in this Agreement shall be unconditional and absolute
        and shall remain in effect without limitation as to time.

    

    

    Article 12.          Treatment of Payments.

    

    

    Section 12.01          Treatment of Tax Indemnity Payments.  In the absence of any change in Tax treatment under the Code or except as otherwise required by other
        applicable Tax Law, any payment required by this Agreement, the Merger Agreement, or any Transaction Document (other than any payment of interest accruing after the Distribution Date) shall be reported for Tax purposes by the payor and the
        recipient as either (a) a contribution by Viking to SpinCo or a distribution by SpinCo to Viking, as the case may be, occurring immediately prior to the applicable Distribution (but only to the extent the payment does not relate to a Tax allocated
        to the payor in accordance with Section 1552 of the Code or the Treasury Regulations thereunder or Treasury Regulations Section 1.1502-33(d) (or under corresponding principles of other applicable Tax Laws)), (b) as an adjustment to the purchase
        price paid pursuant to a Separate Conveyancing Instrument or (c) as payments of an assumed or retained liability.

    

    

    Section 12.02          Interest Under This Agreement.  Notwithstanding anything herein to the contrary, to the extent one Party (“Indemnitor”) makes a payment of interest to another Party (“Indemnitee”)

        under this Agreement with respect to the period from the date that the Indemnitee made a payment of Tax to a Tax Authority to the date that the Indemnitor reimbursed the Indemnitee for such Tax payment, the interest payment shall be treated as
        interest expense to the Indemnitor (deductible to the extent provided by Law) and as interest income by the Indemnitee (includible in income to the extent provided by Law).  The amount of the payment shall not be adjusted to take into account any
        associated Tax Benefit to the Indemnitor or increase in Tax to the Indemnitee.

     

      

    
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    Article 13.          Disagreements.

    

    

    Section 13.01          Discussion.  The Parties mutually desire that friendly collaboration will continue between them.  Accordingly, they will endeavor, and they will
        cause their respective Group members to endeavor, to resolve in an amicable manner all disagreements and misunderstandings connected with their respective rights and obligations under this Agreement, including any amendments hereto.  In furtherance
        thereof, in the event of any dispute or disagreement between any member of the Viking Group, on the one hand, and any member of the Parent Group or any member of the SpinCo Group, on the other hand, as to the interpretation of any provision of this
        Agreement or the performance of obligations hereunder (a “Dispute”), the Tax departments of the Parties shall negotiate in good faith to resolve
        the Dispute.

    

    

    Section 13.02          Escalation.  If such good faith negotiations do not resolve the Dispute, the Parties shall either appoint a nationally recognized independent public
        accounting firm (the “Accounting Firm”) to resolve such dispute or, if any Party does not consent to the appointment of the Accounting Firm, such
        Party, subject to Section 16.03 and Section 16.10, may submit
        the dispute (or such series of related disputes) to any court of competent jurisdiction as set forth in Section 16.03.  The Accounting Firm, if appointed,
        shall make determinations with respect to the disputed items based solely on representations made by Viking, SpinCo, Parent, and members of their respective Groups, and not by 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 Party only.  The Parties shall require the Accounting Firm to resolve all disputes submitted to it no later than thirty (30) days after such submission, but in no event later
        than any due date for the payment of Taxes or the filing of the applicable Tax Return, if applicable, and agree that all decisions by the Accounting Firm with respect thereto shall be final and conclusive and binding on the Parties.  The Accounting
        Firm shall resolve all disputes submitted to it in a manner consistent with this Agreement and, to the extent not inconsistent with this Agreement, in a manner consistent with the past practices of the Viking Group, except as otherwise required by
        applicable Law.  The Parties shall require the Accounting Firm to render all determinations in writing and to set forth, in reasonable detail, the basis for such determination.  The fees and expenses of the Accounting Firm shall be borne equally by
        the Parties.

    

    

    Article 14.          Late Payments.  Any amount owed by one Party to another Party under this Agreement which is not paid when due shall bear interest at 4.0% per annum,
        or, if less, the maximum interest rate allowable under applicable Law in the applicable jurisdiction, compounded quarterly, from the due date of the payment to the date paid.  To the extent interest required to be paid under this Article 14 duplicates interest required to be paid under any other provision of this Agreement, interest shall be computed at the higher of the interest rate
        provided under this Article 14 or the interest rate provided under such other provision.

    

    

    Article 15.          Expenses.  Except as otherwise provided in this Agreement, each Party and its Affiliates shall bear their own expenses incurred in connection with
        preparation of Tax Returns, Tax Contests, and other matters related to Taxes under the provisions of this Agreement.

     

      

    
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    Article 16.          General Provisions.

    

    

    Section 16.01          Corporate Power; Facsimile Signatures.

    

    

    (a)          Viking represents on behalf
        of itself and on behalf of other members of the Viking Group, SpinCo represents on behalf of itself and on behalf of other members of the SpinCo Group, and Parent represents on behalf of itself and on behalf of its Subsidiaries, as follows:

    

    

    (i)          each such
        Person has the requisite corporate power and authority and has taken all corporate action necessary in order to execute, deliver and perform this Agreement and to consummate the transactions contemplated hereby; and

    

    

    (ii)          this
        Agreement has been duly executed and delivered by it and constitutes a valid and binding agreement of it enforceable in accordance with the terms hereof.

    

    

    (b)          Each Party acknowledges that
        it and each other Party may execute this Agreement by facsimile, stamp or mechanical signature, and that delivery of an executed counterpart of a signature page to this Agreement (whether executed by manual, stamp or mechanical signature) by
        facsimile or by email in portable document format (.pdf) shall be effective as delivery of such executed counterpart of this Agreement.  Each Party expressly adopts and confirms each such facsimile, stamp or mechanical signature (regardless of
        whether delivered in person, by mail, by courier, by facsimile or by email in .pdf) made in its respective name as if it were a manual signature delivered in person, agrees that it will not assert that any such signature or delivery is not adequate
        to bind such Party to the same extent as if it were signed manually and delivered in person and agrees that, at the reasonable request of the other Party at any time, it will as promptly as reasonably practicable cause this Agreement to be manually
        executed (any such execution to be as of the date of the initial date thereof) and delivered in person, by mail or by courier.

    

    

    Section 16.02          Survival of Covenants.  Except as expressly set forth in this Agreement, the covenants and other agreements contained in this Agreement, and
        liability for the breach of any covenants and other agreements contained herein, shall survive each of the Reorganization, the Distribution and the Merger and shall remain in full force and effect.

     

      

    
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    Section 16.03          Governing Law; Submission to Jurisdiction.  This Agreement, and all claims, disputes, controversies or causes of action (whether in contract, tort,
        equity or otherwise) that may be based upon, arise out of or relate to this Agreement (including any schedule or exhibit hereto) or the negotiation, execution or performance of this Agreement (including any claim, dispute, controversy or cause of
        action based upon, arising out of or related to any representation or warranty made in or in connection with this Agreement or as an inducement to enter into this Agreement) shall be governed by and construed in accordance with the internal Laws of
        the State of Delaware, without regard to any choice or conflict of law provision or rule (whether of the State of Delaware or any other jurisdiction) that would cause the application of the Laws of any jurisdiction other than the State of
        Delaware.  Each of Viking and SpinCo, on behalf of itself and the members of its Group agrees that any Action (as such term is defined in the Separation and Distribution Agreement) related to this Agreement shall be brought exclusively in the Court
        of Chancery of the State of Delaware or, if under applicable Law, exclusive jurisdiction over such matter is vested in the federal courts, any federal court in the State of Delaware and any appellate court from any thereof (the “Chosen Courts”).  By executing and delivering this Agreement, each of the Parties irrevocably:  (a) accepts generally and unconditionally submits to
        the exclusive jurisdiction of the Chosen Courts for any Action contemplated by this Section 16.03; (b) waives any objections which such Party may now or
        hereafter have to the laying of venue of any Action contemplated by this Section 16.03 and hereby further irrevocably waives and agrees not to plead or
        claim that any such Action has been brought in an inconvenient forum; (c) agrees that it will not attempt to deny or defeat the personal jurisdiction of the Chosen Courts by motion or other request for leave from any such court; (d) agrees that it
        will not bring any Action contemplated by this Section 16.03 in any court other than the Chosen Courts; (e) agrees that service of all process, including
        the summons and complaint, in any Action may be made by registered or certified mail, return receipt requested, to such party at their respective addresses provided in accordance with Section 16.03 or in any other manner permitted by Law; and (f) agrees that service as provided in the preceding clause (e) is sufficient to confer personal jurisdiction over such party in the Action, and otherwise
        constitutes effective and binding service in every respect.  Each of the Parties agrees that a final judgment in any such Action in a Chosen Court as provided above may be enforced in other jurisdictions by suit on the judgment or in any other
        manner provided by Law, and each Party further agrees to the non-exclusive jurisdiction of the Chosen Courts for the enforcement or execution of any such judgment.

    

    

    Section 16.04          Notices.  All notices, requests, claims, demands and other communications among the Parties under this Agreement shall be in writing and shall be
        deemed to have been duly given (a) when delivered in person, (b) when delivered after posting in the national mail having been sent registered or certified mail return receipt requested, postage prepaid, (c) when delivered by FedEx or other
        internationally recognized overnight delivery service or (d) when delivered by facsimile (solely if receipt is confirmed) or email (so long as the sender of such email does not receive an automatic reply from the recipient’s email server indicating
        that the recipient did not receive such email), addressed as follows (or at such other address for a Party as shall be specified in a notice given in accordance with this Section

            16.04):

    

    

    If to Viking or, on or prior to the Distribution Date, to SpinCo, then to:

    

    

    3M Company

    3M Tax

    3M Center, Building 224-5N-40

    St. Paul, MN 55144-1000

    Attention:  Justin McGough, Vice President, Tax Planning

    Email:  jpmcgough@mmm.com

    

    

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

    

    

    3M Company

    3M Office of General Counsel

    3M Center, Building 220-9E-02

    St. Paul, MN 55144-1000

    Attention:  Michael Dai, Assistant Secretary

    Email:  dealnotices@mmm.com

     

    

    
      38

      
        

    

    

    

    and, in the case of SpinCo, with a copy (which shall not constitute notice) to:

    

    

    Neogen Corporation

    620 Lesher Place

    Lansing, MI  48912

    Attention:  Amy Rocklin, Vice President and General Counsel

    Email:  ARocklin@neogen.com

    

    

    If to Parent or, following the Distribution Date, to SpinCo, then to:

    

    

    Neogen Corporation

    620 Lesher Place

    Lansing, MI  48912

    Attention:  Amy Rocklin, Vice President and General Counsel

    Email:  ARocklin@neogen.com

     

      

    Section 16.05          Headings.  The headings contained in this Agreement are inserted for convenience only and shall not be considered in interpreting or construing any
        of the provisions contained in this Agreement.

    

    

    Section 16.06          Amendment.  No provision of this Agreement may be amended or modified except by a written instrument signed by each of the Parties hereto, as
        applicable.  In addition, unless the Merger Agreement shall have been terminated in accordance with its terms, any such amendment or modification shall be subject to the written consent of Parent, which consent shall not be unreasonably withheld,
        conditioned or delayed.

    

    

    Section 16.07          Waivers of Default.  A waiver by a Party of any default by another Party of any provision of this Agreement shall not be deemed a waiver by the
        waiving Party of any subsequent or other default.  No failure or delay by a Party in exercising any right, power or privilege under this Agreement shall operate as a waiver thereof, nor shall a single or partial exercise thereof prejudice any other
        or further exercise thereof or the exercise of any other right, power or privilege.  No waiver by any Party of any provision of this Agreement shall be effective unless explicitly set forth in writing and executed by the Party so waiving, and provided that, unless the Merger Agreement shall have been terminated in accordance with its terms, any waiver by SpinCo that is adverse in any material respect
        to Parent shall require the prior written consent of Parent.

    

    

    Section 16.08          Assignment; No Third-Party Beneficiaries.  This Agreement shall not be assigned by any Party without the prior written consent of the other Party,
        except that a Party may assign any or all of its rights and obligations under this Agreement in connection with a sale or disposition of any assets or entities or lines of business of such Party or in connection with a merger transaction in which
        such Party is not the surviving entity; provided, however, that
        in each case, no such assignment shall release such Party from any liability or obligation under this Agreement.  The provisions of this Agreement and the obligations and rights under this Agreement shall be binding upon, inure to the benefit of
        and be enforceable by (and against) the Parties and their respective successors and permitted transferees and assigns.  This Agreement is for the sole benefit of the Parties and members of their respective Groups and their permitted successors and
        assigns, and nothing in this Agreement, express or implied, 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.

     

      

    
      39

      
        

    

    

    

    Section 16.09          Specific Performance.  In the event of any actual or threatened default in, or breach of, any of the terms, conditions and provisions of this
        Agreement (except as otherwise provided therein), the Party or Parties who are, or are to be, thereby aggrieved shall have the right to specific performance and injunctive or other equitable relief (on an interim or permanent basis) of their rights
        under this Agreement.  The Parties agree that the remedies at law for any breach or threatened breach, including monetary damages, may be inadequate compensation for any loss and that any defense in any action for specific performance that a remedy
        at law would be adequate is waived.  Any requirements for the securing or posting of any bond with such remedy are waived by each of the Parties.  Nothing in this section is intended to limit or waive the aggrieved Party’s ability to pursue any
        other remedy to which it is entitled.

    

    

    Section 16.10          Waiver of Jury Trial.  THE PARTIES HEREBY
          UNCONDITIONALLY AND IRREVOCABLY WAIVE THEIR RIGHT TO TRIAL BY JURY IN ANY JUDICIAL PROCEEDING IN ANY COURT RELATING TO ANY DISPUTE, CONTROVERSY OR CLAIM ARISING OUT OF, RELATING TO OR IN CONNECTION WITH THIS AGREEMENT (INCLUDING ANY SCHEDULE OR
          EXHIBIT HERETO) OR THE BREACH, TERMINATION OR VALIDITY OF THIS AGREEMENT OR THE NEGOTIATION, EXECUTION OR PERFORMANCE OF THIS AGREEMENT.  NO PARTY SHALL SEEK A JURY TRIAL IN ANY LAWSUIT, PROCEEDING, COUNTERCLAIM OR ANY OTHER LITIGATION PROCEDURE
          BASED UPON, OR ARISING OUT OF, THIS AGREEMENT OR ANY RELATED INSTRUMENTS.  NO PARTY WILL SEEK TO CONSOLIDATE ANY SUCH ACTION IN WHICH A JURY TRIAL HAS BEEN WAIVED WITH ANY OTHER ACTION IN WHICH A JURY TRIAL CANNOT BE OR HAS NOT BEEN WAIVED.  EACH
          PARTY CERTIFIES THAT IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT OR INSTRUMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS SET FORTH ABOVE IN THIS SECTION 16.10.  NO PARTY HAS IN ANY WAY AGREED WITH OR REPRESENTED
          TO ANY OTHER PARTY THAT THE PROVISIONS OF THIS SECTION 16.10 WILL NOT BE FULLY ENFORCED IN ALL INSTANCES.

    

    

    Section 16.11          Severability.  If any provision of this Agreement, or the application of any such provision to any Person or circumstance shall be held invalid,
        illegal or unenforceable in any respect by a court of competent jurisdiction, such invalidity, illegality or unenforceability shall not affect any other provision hereof.  The Parties further agree that if any provision contained herein is, to any
        extent, held invalid or unenforceable in any respect under the Laws governing this Agreement, they shall take any actions necessary to render the remaining provisions of this Agreement valid and enforceable to the fullest extent permitted by Law
        and, to the extent necessary, shall amend or otherwise modify this Agreement to replace any provision contained herein that is held invalid or unenforceable with a valid and enforceable provision giving effect to the intent of the Parties.

     

      

    
      40

      
        

    

    

    

    Section 16.12          Counterparts.  This Agreement may be executed in two or more counterparts (including by electronic or .pdf transmission), each of which shall be
        deemed an original, but all of which together shall constitute one and the same instrument.  Delivery of any signature page by facsimile, electronic or .pdf transmission shall be binding to the same extent as an original signature page.

    

    

    Section 16.13          Force Majeure.  No Party (or any Person acting on its behalf) shall have any liability or responsibility for failure to fulfill any obligation
        (other than a payment obligation) under this Agreement so long as and to the extent to which the fulfillment of such obligation is prevented, frustrated, hindered or delayed as a consequence of circumstances of Force Majeure.  A Party claiming the
        benefit of this provision shall, as soon as reasonably practicable after the occurrence of any such event, (a) notify the other Parties of the nature and extent of any such Force Majeure and (b) use due diligence to remove any such causes and
        resume performance under this Agreement or the applicable other Transaction Document as soon as feasible.

    

    

    Section 16.14          Termination.  This Agreement shall terminate simultaneously with the valid termination of the Merger Agreement prior to the Distribution.  After the
        Distribution Time, this Agreement may not be terminated except by an agreement in writing signed by each of the Parties.  In the event of such termination, this Agreement shall become void and no Party, or any of its officers and directors, shall
        have any liability to any Person by reason of this Agreement.

    

    

    Section 16.15          Rules of Construction.  Interpretation of this Agreement shall be governed by the following rules of construction:  (a) words in the singular shall
        be held to include the plural and vice versa, and words of one gender shall be held to include the other gender as the context requires; (b) references to the terms “Article,” “Section,” “paragraph,” “clause,” “Exhibit” and “Schedule” are
        references to the Articles, Sections, paragraphs, clauses, Exhibits and Schedules of this Agreement unless otherwise specified; (c) the terms “hereof,” “herein,” “hereby,” “hereto” and derivative or similar words refer to this entire Agreement,
        including the Schedules and Exhibits hereto; (d) references to “$” shall mean U.S. dollars; (e) the word “including” and words of similar import when used in this Agreement shall mean “including, without limitation,” unless otherwise specified; (f)
        the word “or” shall not be exclusive; (g) references to “written” or “in writing” include in electronic form; (h) provisions shall apply, when appropriate, to successive events and transactions; (i) 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; (j) Viking, SpinCo and Parent have each participated in the negotiation and drafting of this Agreement and if an
        ambiguity or question of interpretation should arise, this Agreement shall be construed as if drafted jointly by the Parties and no presumption or burden of proof shall arise favoring or burdening a Party by virtue of the authorship of any of the
        provisions in this Agreement or any interim drafts of this Agreement; and (k) a reference to any Person includes such Person’s successors and permitted assigns.

     

      

    
      41

      
        

    

    

    

    Section 16.16          Performance.  Viking will cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth in this
        Agreement to be performed by any member of the Viking Group.  SpinCo will cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth in this Agreement to be performed by any member of the
        SpinCo Group.  Parent will cause to be performed, and hereby guarantees the performance of, all actions, agreements and obligations set forth in this Agreement to be performed by Parent or any Subsidiary of Parent  (including, from and after the
        Effective Time, the members of the SpinCo Group).  Each Party (including its permitted successors and assigns) further agrees that it will (a) give timely notice of the terms, conditions and continuing obligations contained in this Section 16.16 to all of the other members of its Group, and (b) cause all of the other members of its Group not to take any action inconsistent with such Party’s
        obligations under this Agreement or the transactions contemplated hereby or thereby.

    

    

    Section 16.17          Further Action.  The Parties shall execute and deliver all documents, provide all information, and take or refrain from taking action as may be
        reasonably necessary or appropriate to achieve the purposes of this Agreement, including the execution and delivery to the other Party and their Affiliates and representatives of such powers of attorney or other authorizing documentation as is
        reasonably necessary or appropriate in connection with Tax Contests (or portions thereof) under the control of such other Party in accordance with Article 9.

    

    

    Section 16.18          Integration.  This Agreement, together with each of the exhibits or schedules appended hereto, constitutes the entire agreement among the Parties
        with respect to the subject matter hereof and supersedes all prior agreements and understandings in respect of any Tax between or among any member or members of the Viking Group, any member or members of the SpinCo Group, and any member or members
        of the Parent Group.  In the event of any inconsistency between this Agreement, the Merger Agreement, the Separation and Distribution Agreement, or any other Transaction Documents, with respect to the subject matter hereof, the provisions of this
        Agreement shall control.

    

    

    Section 16.19          No Double Recovery.  No provision of this Agreement shall be construed to provide an indemnity or other recovery for any costs, damages, or other
        amounts for which the damaged Party has been fully compensated under any other provision of this Agreement or under any other agreement or action at law or equity.  Unless expressly required in this Agreement, a Party shall not be required to
        exhaust all remedies available under other agreements or at law or equity before recovering under the remedies provided in this Agreement.

    

    

    Section 16.20          Subsidiaries.  If, at any time, Viking, Parent, or SpinCo acquires or creates one or more subsidiaries that are includable in the Viking Group,
        Parent Group, or SpinCo Group, as applicable, they shall be subject to this Agreement and all references to the Viking Group, Parent Group, or SpinCo Group, as applicable, herein shall thereafter include a reference to such subsidiaries.

    

    

    Section 16.21          Successors.  This Agreement shall be binding on, and inure to the benefit of, any successor by merger, acquisition of assets, or otherwise, to any
        of the Parties (including, but not limited to, any successor of Viking, Parent, or SpinCo succeeding to the Tax Attributes of each under Section 381 of the Code), to the same extent as if such successor had been an original party to this Agreement.

    

    

    [The remainder of this page is intentionally left blank.]

     

    

    
      42

      
        

    

    

    

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

    

    

    	 	
            3M COMPANY

          
	 	 	 	 
	 	
            By:

          	
            /s/ Jeffrey Lavers

          
	 	 	
            Name:

          	
            Jeffrey Lavers

          
	 	 	
            Title:

          	
            Group President

          
	 	 	 	 
	 	
            GARDEN SPINCO CORPORATION

          
	 	 	 	 
	 	
            By:

          	
            /s/ Justin McGough

          
	 	 	
            Name:

          	
            Justin McGough

          
	 	 	
            Title:

          	
            Assistant Treasurer

          
	 	 	 	 
	 	
            NEOGEN CORPORATION

          
	 	 	 	 
	 	
            By:

          	
            /s/ John E. Adent

          
	 	 	
            Name:

          	
            John E. Adent

          
	 	 	
            Title:

          	
            President and Chief Executive Officer

          

    

    

    

    

    

    

    

    

    

    

    

    

    [Signature Page to Tax Matters Agreement]Exhibit 10.2

    

    

    

    

    
      

    

    

    INTELLECTUAL PROPERTY CROSS LICENSE AGREEMENT

    

    

    BY AND BETWEEN

    

    

    3M COMPANY

    

    

    3M INNOVATIVE PROPERTIES COMPANY

    

    

    AND

    

    

    GARDEN SPINCO CORPORATION

    

    

    DATED AS OF SEPTEMBER 1, 2022

    

    

    
      

    

    

    

    

    
      
        

    

    
       

      

      TABLE OF CONTENTS

    

    Page

    

    

    	
            ARTICLE 1 DEFINITIONS

          	
            1

          
	 	
            Section 1.1.

          	
            Certain Defined Terms

          	
            1

          
	 	
            Section 1.2.

          	
            Other Definitions

          	
            4

          
	 	 	 	 
	
            ARTICLE 2 LICENSE GRANTS

          	
            4

          
	 	
            Section 2.1.

          	
            Grants by Company Licensors

          	
            4

          
	 	
            Section 2.2.

          	
            Grants by SpinCo Licensors

          	
            4

            

          
	 	
            Section 2.3.

          	
            Rights of Affiliates & Subsidiaries

          	
            5

          
	 	
            Section 2.4.

          	
            Sublicensing

          	
            5

          
	 	
            Section 2.5.

          	
            Have Made Rights

          	
            6

          
	 	
            Section 2.6.

          	
            Sale of Licensed IP

          	
            6

          
	 	
            Section 2.7.

          	
            No Other Rights; Retained Ownership; Limitations

          	
            6

          
	 	 	 	 
	
            ARTICLE 3 DISCLAIMER OF WARRANTIES; LIMITATION OF LIABILITY

          	
            7

          
	 	
            Section 3.1.

          	
            DISCLAIMER OF WARRANTIES

          	
            7

          
	 	
            Section 3.2.

          	
            LIMITATION OF LIABILITY

          	
            7

          
	 	
            Section 3.3.

          	
            General Disclaimer

          	
            7

          
	 	 	 	 
	
            ARTICLE 4 CONFIDENTIALITY

          	
            8

          
	 	
            Section 4.1.

          	
            Confidentiality

          	
            8

          
	 	
            Section 4.2.

          	
            Security of 3M Proprietary Manufacturing Technology

          	
            8

          
	 	
            Section 4.3.

          	
            Exceptions

          	
            8

          
	 	 	 	 
	
            ARTICLE 5 TERM

          	
            8

            

          
	 	
            Section 5.1.

          	
            Term and Termination

          	
            8

            

          
	 	
            Section 5.2.

          	
            Survival

          	
            8

            

          
	 	 	 	 
	
            ARTICLE 6 MISCELLANEOUS

          	
            9

          
	 	
            Section 6.1.

          	
            Intellectual Property Rights under Bankruptcy Code

          	
            9

          
	 	
            Section 6.2.

          	
            Notices

          	
            9

          
	 	
            Section 6.3.

          	
            No Obligation

          	
            11

          
	 	
            Section 6.4.

          	
            Successors and Assigns

          	
            11

          
	 	
            Section 6.5.

          	
            Limitations on Change of Control

          	
            11

          
	 	
            Section 6.6.

          	
            Headings

          	
            11

          
	 	
            Section 6.7.

          	
            Entire Agreement

          	
            12

          
	 	
            Section 6.8.

          	
            Amendment

          	
            12

          
	 	
            Section 6.9.

          	
            Waivers of Default

          	
            12

          
	 	
            Section 6.10.

          	
            Governing Law; Submission to Jurisdiction

          	
            12

          
	 	
            Section 6.11.

          	
            Specific Performance

          	
            13

          
	 	
            Section 6.12.

          	
            Waiver of Jury Trial

          	
            13

          
	 	
            Section 6.13.

          	
            Severability

          	
            13

          
	 	
            Section 6.14.

          	
            Counterparts

          	
            14

          
	 	
            Section 6.15.

          	
            Rules of Construction

          	
            14

          
	 	
            Section 6.16.

          	
            Relationship of the Parties

          	
            14

          
	 	 	 	 
	
            APPENDICES

          	 
	 	
            Appendix A

          	
            3M Proprietary Manufacturing Technology

          	 
	 	
            Appendix B

          	
            Excluded SpinCo Trade Secrets

          	 

     

    

    i

    

    
      
        

    

    
    

    

    INTELLECTUAL PROPERTY CROSS-LICENSE AGREEMENT

    

    

    This INTELLECTUAL PROPERTY CROSS-LICENSE AGREEMENT (this “Agreement”), dated as of September 1, 2022, is entered into by and among 3M Company (“Company”), 3M Innovative Properties
      Company (“3M IPC”), both Delaware corporations, on the one hand, and Garden SpinCo Corporation, a Delaware corporation (“SpinCo”), on the other hand.  Company, 3M IPC and SpinCo are collectively referred to herein as the “Parties”
      and individually referred to herein as a “Party.”  3M IPC is a wholly owned subsidiary of Company.

    

    

    RECITALS

    

    

    WHEREAS, pursuant to that certain Separation and Distribution Agreement (as it may be amended, supplemented or otherwise modified in accordance with its terms, the “Separation and Distribution
        Agreement” or “SDA”), dated as of December 13, 2021, by and among Company, SpinCo and Neogen Corporation (“Parent”), Company intends to separate the SpinCo Business (as defined in the SDA) from the Company Business (as defined in
      the SDA) and to cause the SpinCo Assets (as defined in the SDA) to be transferred to SpinCo and its Subsidiaries upon the terms and subject to the conditions contained in the SDA;

    

    

    WHEREAS, to facilitate and provide for an orderly transition in connection with the transactions contemplated by the Separation and Distribution Agreement, Company Licensors wish to grant to SpinCo
      and its Subsidiaries (in such capacity, the “SpinCo Licensees”) licenses to certain Company Licensed Patents, Company Licensed Other IP and Company Licensed 3M Proprietary Manufacturing IP, and SpinCo and its Subsidiaries (in such capacity,
      the “SpinCo Licensors”) wish to grant to Company and its Subsidiaries (in such capacity, the “Company Licensees”) licenses to certain SpinCo Licensed Patents and SpinCo Licensed Other IP, in each case, as and to the extent set forth
      herein; and

    

    

    WHEREAS, this Agreement constitutes the IP Cross-License Agreement referred to in the Separation and Distribution Agreement.

    

    

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

    

    

    ARTICLE 1

    DEFINITIONS

    

    

    Section 1.1.          Certain Defined Terms.  Capitalized terms used but not otherwise defined herein shall have
      the meanings ascribed thereto in the Separation and Distribution Agreement.  As used in this Agreement, the following terms shall have the following meanings, which shall control in the case of any conflict between the definitions set forth in the
      Separation and Distribution Agreement and this Agreement.

    

    

    “3M Proprietary Manufacturing Technology” means the Technology described on Appendix A used in the operation of the SpinCo Business as of the Separation to the extent related to the
      manufacturing of the products of the SpinCo Business as of the Separation.

    

    

    “Bankruptcy Code” means Title 11 of the United States Code.

     

    

    
      1

      
        

    

    

    

    “Change of Control” means, with respect to a Party, the occurrence after the Separation Date of any of the following:  (a) a transaction whereby any Person or group (within the meaning of
      Section 13(d)(3) of the Securities Exchange Act of 1934, as amended) would acquire, directly or indirectly, voting securities representing more than fifty percent (50%) of the total voting power of such Party; (b) a merger, consolidation,
      recapitalization or reorganization of such Party, unless securities representing more than fifty percent (50%) of the total voting power of the legal successor to such Party as a result of such merger, consolidation, recapitalization or
      reorganization are immediately thereafter beneficially owned, directly or indirectly, by the Persons who beneficially owned such Party’s outstanding voting securities immediately prior to such transaction; or (c) the sale of all or substantially all
      of the consolidated assets of such Party’s Group.  For the avoidance of doubt, no transaction contemplated by the Separation and Distribution Agreement shall be considered a Change of Control.

    

    

    “Company Field” means the operation of the Company Business in substantially the same manner as the Company Business was operated as of the Separation or in the twelve (12) months immediately
      preceding the Separation, and natural evolutions and extensions of such Company Business (other than (i) the SpinCo Business as of the Separation or (ii) solely as a limitation on field of the patent license granted in Section 2.2, natural
      evolutions or extensions of the Company Business that are substantially the same as the SpinCo Business as of the Separation).

    

    

    “Company Licensed 3M Proprietary Manufacturing IP” means all Trade Secrets and Copyrights owned or Controlled by any of the Company Licensors as of the Separation that are embodied in any of
      the 3M Proprietary Manufacturing Technology.

    

    

    “Company Licensed Other IP” means all Intellectual Property Rights (other than Patents, Trademarks, Internet Properties, and Company Licensed 3M Proprietary Manufacturing IP) owned or
      Controlled by any of the Company Licensors as of the Separation that are embodied in any of the SpinCo Technology (other than 3M Proprietary Manufacturing Technology) or otherwise used or held for use in or on behalf of the SpinCo Business as of the
      Separation or in the twelve (12) months immediately preceding the Separation.

    

    

    “Company Licensed Patents” means all Patents owned or Controlled by any of the Company Licensors as of the Separation that would be infringed by the operation of the SpinCo Business as of the
      Separation or in the twelve (12) months immediately preceding the Separation.  For the purposes of the foregoing determination, a Patent issued after the Separation on a Patent application filed prior to, and owned or Controlled by any of the Company
      Licensors as of, the Separation shall be deemed to have been issued immediately prior to the Separation.

    

    

    “Company Licensors” means Company and its Subsidiaries.

    

    

    “Company Technology” means any and all Technology, including any know-how or knowledge of any employees of the Company Business, used in or held for use in the operation of the Company
      Business as of the Separation or in the twelve (12) months immediately preceding the Separation; provided that the Company Technology excludes the Clean-Trace Software.

     

    

    
      2

      
        

    

    

    

    “Controlled” means, with respect to any Intellectual Property Rights owned by a third party as of the Separation, the applicable Licensor has the ability to grant a license or other rights in,
      to or under such Intellectual Property Rights on the terms and conditions set forth herein without violating any Contract between such Licensor and such third party in effect as of the Separation and without payment or the granting of any additional
      consideration for the grant of such license; provided, that the Intellectual Property Rights will be excluded from being considered “Controlled” by virtue of any additional consideration only if the applicable Licensor notifies the applicable
      Licensee of such additional consideration and such Licensee does not agree to reimburse such Licensor for or otherwise bear such additional consideration.

    

    

    “Exploit” means with respect to a license (a) to a Patent, the right to use, make, have made, offer to sell, sell, import, export and otherwise commercialize any invention or device, or
      practice any method or process, claimed in such Patent, and (b) to all other Intellectual Property Rights, the right to exercise and otherwise commercialize the relevant Intellectual Property Rights, including in the case of Copyrights, the right to
      reproduce, distribute, create derivative works, display and perform (publicly and otherwise, subject to any applicable confidentiality restrictions), and otherwise use, and in the case of Trade Secrets, the right to use and disclose (subject to any
      applicable confidentiality restrictions).

    

    

    “Licensee(s)” means the Company Licensees or the SpinCo Licensees, as applicable, in their capacities as the licensees or grantees of the rights or licenses granted to them by the SpinCo
      Licensors or the Company Licensors, as applicable, pursuant to Article 2.

    

    

    “Licensor(s)” means the Company Licensors or the SpinCo Licensors, as applicable, in their capacities as the licensors or grantors of any rights or licenses granted by them to the SpinCo
      Licensees or the Company Licensees, as applicable, pursuant to Article 2.

    

    

    “SpinCo Field” means the operation of the SpinCo Business and after the Separation all of SpinCo’s natural evolutions and extensions thereof (other than (i) the Company Business as of the
      Separation or (ii) solely as a limitation on the field of the patent license granted in Section 2.1(a), natural evolutions or extensions of the SpinCo Business that are substantially the same as the Company Business as of the Separation).

    

    

    “SpinCo Licensed Other IP” means all Intellectual Property Rights (other than Patents, Trademarks, Internet Properties and the Trade Secrets described on Appendix B) owned or
      Controlled by any of the SpinCo Licensors as of the Separation or otherwise transferred to the SpinCo Licensors pursuant to any other Transaction Agreement, in each case that are embodied in any of the Company Technology or otherwise used in the
      Company Business as of the Separation or in the twelve (12) months immediately preceding the Separation.

    

    

    “SpinCo Licensed Patents” means (a) the Patents set forth on Schedule 2.2(a)(vii)(1) of the SDA, (b) any Patent that issues after the Separation that claims priority to any Patent in clause
        (a) (except for those claims included in a continuation-in-part that are not supported by any disclosure in the applicable parent Patent), and (c) any foreign counterparts to any of the foregoing, but in each case, solely to the extent such
      Patents would be infringed by the operation of the Company Business as of the Separation or in the twelve (12) months immediately preceding the Separation.

     

    

    
      3

      
        

    

    

    

    Section 1.2.          Other Definitions.  As used herein, the following terms have the meanings set forth in the
      Sections set forth below.

    

    

    	
            Term

          	
            Section

          
	
            Acquired Business

          	
            Section 6.4

          
	
            Acquired Party

          	
            Section 6.4

          
	
            Acquiring Party

          	
            Section 6.4

          
	
            Agreement

          	
            Preamble

          
	
            Company

          	
            Preamble

          
	
            Company Licensees

          	
            Recitals

          
	
            Parent

          	
            Recitals

          
	
            Parties

          	
            Preamble

          
	
            Party

          	
            Preamble

          
	
            SDA

          	
            Recitals

          
	
            Separation and Distribution Agreement

          	
            Recitals

          
	
            SpinCo

          	
            Preamble

          
	
            SpinCo Licensees

          	
            Recitals

          
	
            SpinCo Licensors

          	
            Recitals

          

    

    

    ARTICLE 2

    LICENSE GRANTS

    

    

    Section 2.1.          Grants by Company Licensors.  Subject to the terms and conditions of this Agreement,
      Company, on behalf of itself and its Subsidiaries, agrees to grant, and hereby grants, to the SpinCo Licensees an irrevocable, royalty‐free, fully paid‐up, non-exclusive, worldwide, non-transferable (except in accordance with Section 6.4) and
      non-sublicensable (except in accordance with Section 2.3 and Section 2.4):

    

    

    (a)          under the Company Licensed Patents and the Company Licensed Other IP to Exploit the Company Licensed Patents and the Company Licensed Other IP in the SpinCo Field, including in
      connection with any products or services of the SpinCo Business, the SpinCo Technology and the 3M Proprietary Manufacturing Technology, in each case solely within the SpinCo Field; provided that the foregoing license does not extend to the
      Company Licensed 3M Proprietary Manufacturing IP, which is subject to the license in Section 2.1(b); and

    

    

    (b)          under the Company Licensed 3M Proprietary Manufacturing IP (subject to Section 4.2) for any and all internal uses in connection with the manufacture of any products of the SpinCo
      Business by SpinCo Licensees, for sale by a SpinCo Licensee solely in the SpinCo Field, and any and all other uses solely in the SpinCo Field consistent with uses by the SpinCo Business as of the Separation or in the twelve (12) months immediately
      preceding the Separation.

    

    

    Any exercise or other Exploitation of the Company Licensed Patents, the Company Licensed Other IP or the Company Licensed 3M Proprietary Manufacturing IP by any of the SpinCo Licensees, or any sublicensee thereof (as
      applicable), outside the scope of the licenses granted in this Section 2.1 is expressly prohibited.

    

    

    Section 2.2.          Grants by SpinCo Licensors.  Subject to the terms and conditions of this Agreement,
      Company Licensees hereby retain, and SpinCo, on behalf of itself and its Subsidiaries, agrees to grant, and hereby grants, to the Company Licensees, an irrevocable, royalty‐free, fully paid‐up, non‐exclusive, worldwide, non-transferable (except in
      accordance with Section 6.4) and non-sublicensable (except in accordance with Section 2.3 and Section 2.4) license under the SpinCo Licensed Patents and the SpinCo Licensed Other IP to Exploit the SpinCo Licensed Patents and
      the SpinCo Licensed Other IP in the Company Field, including in connection with any products or services of the Company Business and the Company Technology, in each case solely within the Company Field.  Any exercise or other Exploitation of the
      SpinCo Licensed Patents or the SpinCo Licensed Other IP by any of the Company Licensees, or any sublicensee thereof (as applicable), outside the scope of the licenses granted in this Section 2.2 is expressly prohibited.

     

    

    
      4

      
        

    

    

    

    Section 2.3.          Rights of Affiliates & Subsidiaries.

    

    

    (a)          All rights and licenses granted in Section 2.1 and Section 2.2 are granted to SpinCo and Company, respectively, and to any entity that is a Subsidiary of such Licensee,
      but only for so long as such entity is a Subsidiary of Licensee, and, except as set forth in Section 2.3(b), will immediately and automatically terminate with respect to such entity as of the effective date when it ceases to be a Subsidiary
      of Licensee. In addition, SpinCo and Company may sublicense the rights and licenses granted in Section 2.1 and Section 2.2, respectively, and to any entity that is an Affiliate of such Licensee, but only for so long as such entity is
      an Affiliate of Licensee, and, except as set forth in Section 2.3(b), such sublicense will immediately and automatically terminate with respect to such entity as of the effective date when it ceases to be an Affiliate of Licensee.

    

    

    (b)          Notwithstanding the foregoing, if such entity ceases to be a Subsidiary or Affiliate of Licensee, as applicable, including by way of a divestiture, spin-off, split-off or similar
      transaction, the licenses granted in Section 2.1 and Section 2.2 or the sublicenses granted in Section 2.3(a), as applicable, shall continue to apply to such entity, but only with respect to the line of business that it is
      engaged in at the effective time of such cessation as a Subsidiary or Affiliate of Licensee, as applicable, and all natural evolutions and extensions thereof; provided that such entity or its successor provides the applicable Licensors
      hereunder with written notice of its change in status as a Subsidiary or Affiliate of Licensee, as applicable, and agrees in writing to be bound by the terms of this Agreement, including any license limitations.

    

    

    Section 2.4.          Sublicensing; Third Party Rights.

    

    

    (a)          Subject to Section 2.4(c), each SpinCo Licensee may sublicense the license granted in Section 2.1(a), other than with respect to the license granted under the Company
      Licensed Patents which licenses are not sublicenseable, and each Company Licensee may sublicense the license granted in Section 2.2, other than with respect to the license granted under the SpinCo Licensed Patents which licenses are not
      sublicenseable, to a third party solely in connection with the operation of the SpinCo Business or the Company Business, respectively, including in connection with the Exploitation or licensing of its respective Technology, products and services.

    

    

    (b)          SpinCo Licensees shall not sublicense the license granted to them in Section 2.1(b); provided, however, subject to Article 4 and Section 2.4(c), a
      SpinCo Licensee may disclose Company Licensed 3M Proprietary Manufacturing IP to a third party, and such third parties are permitted to use such Company Licensed 3M Proprietary Manufacturing IP, in each case solely to the extent necessary for such
      third party to manufacture products for SpinCo Licensees for first commercial sale of such products by SpinCo Licensees (or sale on behalf of the SpinCo Licensees by their distributors in such capacity).

     

    

    
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    (c)          Each Licensee shall, and shall cause its sublicensees or third party manufacturer or distributor, as the case may be, to, comply with Section 4.1 and shall not disclose Trade
      Secrets or confidential information of the applicable Licensors to a sublicensee, except pursuant to a written agreement containing confidentiality and non-disclosure obligations that are no less restrictive than those in this Section 2.4 and
      Section 4.1.  Each Licensee shall be responsible and liable hereunder for any act or omission of a sublicensee or a Person to whom it discloses Trade Secrets and confidential information as if such act or omission were taken by the applicable
      Licensee directly.  Sublicensees or third parties to whom Trade Secrets and confidential information is disclosed shall not be permitted to grant any further sublicenses or permit any further disclosure.

    

    

    Section 2.5.          Have Made Rights.  Licensees understand and acknowledge that the “make” and “have made”
      rights granted to them under the Company Licensed Patents or the SpinCo Licensed Patents in Section 2.1 or Section 2.2, as applicable, are intended to cover only such Licensees’ own products, the design of which is exclusively owned
      by such Licensees or their Affiliates and are not intended to cover foundry or contract manufacturing activities that such Licensees or their Affiliates may undertake on behalf of third parties, whether directly or indirectly, or the manufacture of
      third party products by Licensees.  Notwithstanding the foregoing and the inclusion of the “make” and “have made” rights with respect to the Patents licensed under Section 2.1(a) and Section 2.2, Licensees shall not sublicense the
      Patents licensed to them in Section 2.1(a) and Section 2.2, as applicable, to a third party and Licensees shall not exercise their “make” or “have made” rights in a manner that would have the effect of granting a sublicense to a third
      party.  Notwithstanding the foregoing, the Parties acknowledge and agree that it shall not constitute a breach of Section 2.4(a) or this Section 2.5 by any Licensee if such Licensee purports to grant any of its third party
      manufacturers a sublicense under the Company Licensed Patents or the SpinCo Licensed Patents, as the case may be, solely in connection with Licensee’s exercise of its have made rights granted under Section 2.1 or Section 2.2, as
      applicable.

    

    

    Section 2.6.          Sale of Licensed IP.  Should any Licensor sell, assign, transfer, exclusively license or otherwise dispose of
      its rights in or to any of the Intellectual Property Rights owned by it and licensed to the other Party hereunder, such sale, assignment, transfer, exclusive license or other disposal shall be subject to the licenses granted under this Agreement.

    

    

    Section 2.7.          No Other Rights; Retained Ownership; Limitations.  Each Party acknowledges and agrees that its rights and
      licenses to the other Party’s Intellectual Property Rights are solely as set forth in, and as may be limited by, this Agreement. Each of the Company Licensors and the SpinCo Licensors retains sole ownership of the Intellectual Property Rights owned
      and licensed by it in Section 2.1 and Section 2.2, respectively. Notwithstanding anything to the contrary set forth in this Agreement, this Agreement grants to the Licensees no right or license
      to any Intellectual Property Rights that the Licensors may own or Control now or in the future, except as expressly set forth in Section 2.1 and Section 2.2, respectively, whether by implication, estoppel or otherwise. All rights,
      titles, and interests not specifically and expressly granted hereunder or otherwise in the Separation and Distribution Agreement or other Ancillary Agreement are expressly reserved.

     

    

    
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    ARTICLE 3

    DISCLAIMER OF WARRANTIES; LIMITATION OF LIABILITY

    

    

    Section 3.1.          DISCLAIMER OF WARRANTIES.  ALL LICENSES AND RIGHTS GRANTED HEREUNDER ARE GRANTED ON AN AS-IS BASIS WITHOUT REPRESENTATION OR WARRANTY OF ANY KIND.  NO REPRESENTATIONS OR WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR
      PURPOSE, TITLE, CUSTOM, TRADE, NON-INFRINGEMENT, NON-VIOLATION OR NON-MISAPPROPRIATION OF THIRD-PARTY INTELLECTUAL PROPERTY, ARE
      MADE OR GIVEN BY OR ON BEHALF OF A PARTY.  ALL SUCH REPRESENTATIONS AND WARRANTIES, WHETHER ARISING BY OPERATION OF LAW OR OTHERWISE, ARE HEREBY EXPRESSLY EXCLUDED AND DISCLAIMED.

    

    

    Section 3.2.          LIMITATION OF LIABILITY.  IN NO EVENT SHALL A PARTY, ITS AFFILIATES OR THEIR RESPECTIVE
      REPRESENTATIVES BE LIABLE TO THE OTHER PARTY FOR ANY INDIRECT, INCIDENTAL, SPECIAL, PUNITIVE OR CONSEQUENTIAL DAMAGES IN ANY WAY RELATED TO OR ARISING FROM THIS AGREEMENT OR THE INTELLECTUAL PROPERTY RIGHTS LICENSED HEREIN, UNDER ANY THEORY OF LAW,
      INCLUDING, CONTRACT, TORT OR STRICT LIABILITY, WHETHER OR NOT THE OTHER PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

    

    

    Section 3.3.          General Disclaimer.  Nothing contained in this Agreement shall be construed as:

    

    

    (a)          a warranty or representation by either Party as to the validity, enforceability or scope of any Intellectual Property Rights;

    

    

    (b)          an agreement by either Party to maintain any Intellectual Property Rights in force;

    

    

    (c)          an agreement by either Party to bring or prosecute actions or suits against any third party for misappropriation, infringement or other violation of Intellectual Property Rights or any
      other right, or conferring upon either Party any right to bring or prosecute such actions or suits;

    

    

    (d)          conferring upon either Party any right to use in advertising, publicity or otherwise any Trademark, trade name or names, or any contraction, abbreviation or simulations thereof, of the
      other Party;

    

    

    (e)          conferring upon either Party by implication, estoppel or otherwise, any license or other right, except the licenses and rights expressly granted hereunder; or

    

    

    (f)          an obligation to provide any technical information, know-how, consultation, technical services or other assistance or deliverables to the other
      Party.

     

    

    
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    ARTICLE 4

    CONFIDENTIALITY

    

    

    Section 4.1.          Confidentiality.  Notwithstanding the transfer or disclosure of any Technology or grant or
      retention of any license to a Trade Secret or other proprietary right in confidential information to or by a Party hereunder, during the term of this Agreement and thereafter in perpetuity (subject to Section 4.3), each Party agrees on behalf
      of itself and its Affiliates that (a) it (and each of its Affiliates) shall treat the Trade Secrets and confidential information of the other Party with at least the same degree of care as they treat their own similar Trade Secrets and confidential
      information, but in no event with less than reasonable care, and (b) neither Party (nor any of its Affiliates) may use or disclose the Trade Secrets or confidential information, as applicable, licensed or disclosed to it by the other Party under this
      Agreement, except in accordance with its respective license granted in Article 2.  Nothing herein will limit either Party’s ability to enforce its rights against any third party that misappropriates or attempts to misappropriate any Trade Secret or
      confidential information from it, regardless of whether it is an owner or licensee of such Trade Secret or confidential information.

    

    

    Section 4.2.          Security of 3M Proprietary Manufacturing Technology.  Without limiting the generality of Section
        4.1, SpinCo Licensees shall, during the term of this Agreement and thereafter in perpetuity (subject to Section 4.3):  (a) limit the use of or access to the Company Licensed 3M Proprietary Manufacturing IP to their employees who have a
      need to use or access such Company Licensed 3M Proprietary Manufacturing IP for the purposes of exercising the SpinCo Licensees’ rights hereunder and to their authorized third party manufacturers or distributers (subject to Sections 2.4 (b) and
        (c)); (b) provide appropriate training with respect to the protection of the confidentiality of the Company Licensed 3M Proprietary Manufacturing IP prior to allowing such use or access; (c) limit such employees’ or third parties’ access to
      only the part(s) of such Company Licensed 3M Proprietary Manufacturing IP that are necessary for such use or access, solely during the period such use or access is necessary for the purposes of exercising the SpinCo Licensees’ rights hereunder; and
      (d) not otherwise disclose the Company Licensed 3M Proprietary Manufacturing IP or any part thereof to any third party.

    

    

    Section 4.3.          Exceptions.  Notwithstanding anything to the contrary contained herein, each Party
      acknowledges and agrees that the other Party’s confidentiality and security obligations with respect to Trade Secrets, confidential information, and 3M Proprietary Manufacturing Technology set forth in this Agreement do not apply to any such Trade
      Secrets, confidential information, or 3M Proprietary Manufacturing Technology that the recipient can demonstrate: (a) are publicly available or is otherwise in the public domain at the time of disclosure; (b) become part of the public domain after
      disclosure by any means other than breach of this Agreement by the recipient; (c) are obtained by the recipient, free of any obligations of confidentiality, from a third party who has a lawful right to disclose it; or (d) is independently developed
      by the recipient by persons not having access to, or prior knowledge of, any such Trade Secrets, confidential information, or 3M Proprietary Manufacturing Technology.

    

    

    ARTICLE 5

    TERM

    

    

    Section 5.1.          Term and Termination.  The term of this Agreement shall commence on the date hereof and
      shall continue until the expiration of the last-to-expire of the Intellectual Property Rights licensed under this Agreement, if ever; provided that (a) with
      respect to each Patent, the license to such Patent granted pursuant to Section 2.1(a) or Section 2.2 will expire upon the expiration of the term of such Patent, (b) with respect to each Copyright, the license to such Copyright granted
      pursuant to Section 2.1 or Section 2.2 will expire upon the expiration of the term of such Copyright, and (c) with respect to any other Intellectual Property Rights, the licenses are perpetual.

    

    

    Section 5.2.          Survival.  The terms and conditions of the following provisions shall survive any
      termination or expiration of this Agreement: Article 1, Article 2 (as set forth above in Section 5.1), Article 4, this Section 5.2 and Article 6.  The termination of this Agreement will not relieve
      either Party of any liability under this Agreement that accrued prior to such termination.

     

    

    
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    ARTICLE 6

    MISCELLANEOUS

    

    

    Section 6.1.          Intellectual Property Rights under Bankruptcy Code.  All rights and licenses granted under
      or pursuant to this Agreement are, and shall otherwise be deemed to be, for purposes of Section 365(n) of the Bankruptcy Code, licenses for rights to “intellectual property” within the scope of Section 101 of the Bankruptcy Code.  The Parties agree
      that each Licensee of such rights under this Agreement shall retain and may fully exercise all of its rights and elections under the Bankruptcy Code.  The Parties further agree that, in the event of the commencement of bankruptcy proceedings by or
      against a Licensor under the Bankruptcy Code, the Licensee shall be entitled to retain all of its Intellectual Property Rights under this Agreement.  In addition, the Parties understand and agree that this Agreement shall be construed as a
      “supplementary” agreement pursuant to Section 365(n) of the Bankruptcy Code.  Each Party irrevocably waives all arguments and defenses arising under 11 U.S.C. Sec. 365(c)(1) or successor provisions to the effect that applicable Law excuses such Party
      from accepting performance from or rendering performance to an entity other than the debtor or debtor-in-possession as a basis for opposing assumption of this Agreement
      in a case under Chapter 11 of the Bankruptcy Code to the extent that such consent is required under 11 U.S.C. Sec. 365(c)(1) or any successor statute.

    

    

    Section 6.2.          Notices.  All notices and other communications among the Parties under this Agreement
      shall be in writing and shall be deemed to have been duly given (a) when delivered in person, (b) when delivered after posting in the national mail having been sent registered or certified mail return receipt requested, postage prepaid, (c) when
      delivered by FedEx or other internationally recognized overnight delivery service or (d) when delivered by facsimile (solely if receipt is confirmed) or email (so long as the sender of such email does not receive an automatic reply from the
      recipient’s email server indicating that the recipient did not receive such email), addressed as follows (or at such other address for a Party as shall be specified in a notice given in accordance with this Section 6.2):

    

    

    If to Company, then to:

    

    

    3M Company

    3M Health Care Business Group

    3M Center, Building 220-14E-13

    St. Paul, MN 55144-1000

    Attention: , Group President

    Email:  dealnotices@mmm.com

     

    

    
      9

      
        

    

    

    

    with a copy to:

    

    

    3M Company

    3M Office of General Counsel

    3M Center, Building 220-9E-02

    St. Paul, MN 55144-1000

    Attention: Michael Dai, Secretary

    Email:  dealnotices@mmm.com

    

    

    with a copy to:

    

    

    3M Innovative Properties Company

    Office of Intellectual Property Counsel

    3M Center, Building 220-9E-02

    St. Paul, MN 55144-1000

    Attention: Chief Intellectual Property Counsel

    Email:  dealnotices@mmm.com

    

    

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

    

    

    Wachtell, Lipton, Rosen & Katz

    51 West 52nd Street

    New York, New York 10019

    Attention: Steven A. Rosenblum

                     Jenna E. Levine

    Email: SARosenblum@wlrk.com

                JELevine@wlrk.com

    

    

    If, to SpinCo, then to:

    

    

    Neogen Corporation

    620 Lesher Place

    Lansing, MI 48912

    Attention: Amy Rocklin, Vice President and General Counsel

    Email: ARocklin@neogen.com

    

    

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

    

    

    Weil, Gotshal & Manges LLP

    767 Fifth Avenue

    New York, NY 10153

    Telephone: (212) 310-8000

    Attention: Michael J. Aiello

                     Eoghan P. Keenan

    E-mail: michael.aiello@weil.com

                 eoghan.keenan@weil.com

     

    

    
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    Section 6.3.          No Obligation.  Nothing set forth herein shall restrict either Party from transferring,
      assigning or licensing any Intellectual Property Rights owned by it and licensed to the other Party hereunder; provided that any transfer or assignment of any Intellectual Property Rights licensed to a Party hereunder shall be subject to the
      licenses granted in this Agreement.

    

    

    Section 6.4.          Successors and Assigns.  This Agreement shall be binding upon and inure to the benefit of
      and be enforceable by the Parties and their respective permitted successors and assigns; provided that neither this Agreement nor any of the rights and benefits of a Licensee Party hereunder may be assigned to, or assumed by, a third party
      (whether by operation of Law or otherwise, including in connection with, or as a result of, a Change of Control) without the express prior written consent of the other Party.  Notwithstanding the foregoing, subject to, and except as provided in Section
        6.5, no such consent shall be required for the assignment or assumption of a Party’s rights, licenses or obligations under this Agreement in whole or in relevant part, in connection with, or as a result of a Change of Control of a Party (such
      Party, the “Acquired Party”) or the sale or other disposition of all or substantially all of the business or assets of a Party or its Affiliates to which this Agreement relates (such business or assets, the “Acquired Business”); provided
      that the resulting, surviving or transferee Person or acquirer of the Acquired Business (the “Acquiring Party”) (a) assumes all of the applicable obligations of the Acquired Party by operation of Law or by express assignment, as the case may
      be, and (b) delivers to the other Party, prior to or concurrently with the consummation of any transaction resulting in a Change of Control, an express acknowledgement regarding the limitations on the licenses granted hereunder to the Acquired Party
      as a result of such Change of Control or sale or disposition.

    

    

    Section 6.5.          Limitations on Change of Control.  In the event of a Change of Control:

    

    

    (a)          where Company or 3M IPC is the Acquired Party, the license granted to the applicable Company Licensees of the SpinCo Licensed Patents set forth in Section 2.2 will be
      transferrable to, or assumable by, the Acquiring Party in whole or in part in accordance with Section 6.4, but shall become limited and shall not extend to any product or service or business of the Acquiring Party or its Affiliates that are
      sold, distributed, provided or otherwise commercialized at any time, if such product, service or business was commercialized or conducted prior to the date of the consummation of such Change of Control of Company or 3M IPC (as applicable); and

    

    

    (b)          where SpinCo is the Acquired Party, the licenses granted to the SpinCo Licensees of the Company Licensed Patents set forth in Section 2.1(a) and the Company Licensed 3M
      Proprietary Manufacturing IP set forth in Section 2.1(b) will be transferrable to, or assumable by, the Acquiring Party in whole or in part in accordance with Section 6.4, but shall become limited and shall not extend to any product
      or service or business of the Acquiring Party or its Affiliates that are sold, distributed, provided or otherwise commercialized at any time, if such product, service or business was commercialized or conducted prior to the date of the consummation
      of such Change of Control of SpinCo.

    

    

    Section 6.6.          Headings. The headings contained in this Agreement are inserted for convenience only and
      shall not be considered in interpreting or construing any of the provisions contained in this Agreement.

     

    

    
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    Section 6.7.          Entire Agreement.  This Agreement (including the Schedules hereto) and the Transaction
      Documents (as defined in the SDA) constitute the entire agreement between the Parties with respect to the subject matter hereof and supersede all prior agreements and understandings between the parties with respect to such subject matter; provided,
      however, for the sake of clarity, it is understood that this Agreement shall not supersede the terms and provisions of the SDA, which shall survive and remain in effect until expiration or termination thereof in accordance with its respective
      terms.

    

    

    Section 6.8.          Amendment.  No provision of this Agreement may be amended or modified except by a written
      instrument signed by each of the parties hereto or thereto, as applicable.  In addition, unless the Merger Agreement (as defined in the SDA) shall have been terminated in accordance with its terms, any such amendment or modification shall be subject
      to the written consent of Parent, which consent shall not be unreasonably withheld, conditioned or delayed.

    

    

    Section 6.9.          Waivers of Default.  A waiver by a Party of any default by the other Party of any
      provision of this Agreement shall not be deemed a waiver by the waiving Party of any subsequent or other default.  No failure or delay by a Party in exercising any right, power or privilege under this Agreement shall operate as a waiver thereof, nor
      shall a single or partial exercise thereof prejudice any other or further exercise thereof or the exercise of any other right, power or privilege.  No waiver by any Party of any provision of this Agreement shall be effective unless explicitly set
      forth in writing and executed by the Party so waiving.  In addition, unless the Merger Agreement shall have been terminated in accordance with its terms, any such waiver by SpinCo shall be subject to the written consent of Parent, which consent shall
      not be unreasonably withheld, conditioned or delayed.

    

    

    Section 6.10.          Governing Law; Submission to Jurisdiction.  This Agreement, and all claims, disputes,
      controversies or causes of action (whether in contract, tort, equity or otherwise) that may be based upon, arise out of or relate to this Agreement (including any schedule hereto) or the negotiation, execution or performance of this Agreement
      (including any claim, dispute, controversy or cause of action based upon, arising out of or related to any representation or warranty made in or in connection with this Agreement or as an inducement to enter into this Agreement) shall be governed by
      and construed in accordance with the Laws of the State of Delaware, without regard to any choice or conflict of law provision or rule (whether of the State of Delaware or any other jurisdiction) that would cause the application of the Laws of any
      jurisdiction other than the State of Delaware.  Each of the Company, 3M IPC and SpinCo, on behalf of itself and the members of its Group agrees that any Action related to this Agreement shall be brought exclusively in the federal or state courts
      located in the state of Delaware.  By executing and delivering this Agreement, each of the Parties irrevocably: (a) accepts generally and unconditionally submits to the exclusive jurisdiction of the Chosen Courts for any Action contemplated by this Section
        6.10; (b) waives any objections which such Party may now or hereafter have to the laying of venue of any Action contemplated by this Section 6.10 and hereby further irrevocably waives and agrees not to plead or claim that any such
      Action has been brought in an inconvenient forum; (c) agrees that it will not attempt to deny or defeat the personal jurisdiction of the Chosen Courts by motion or other request for leave from any such court; (d) agrees that it will not bring any
      Action contemplated by this Section 6.10 in any court other than the Chosen Courts; (e) agrees that service of all process, including the summons and complaint, in any Action may be made by registered or certified mail, return receipt
      requested, to such Party at their respective addresses provided in accordance with Section 6.2 or in any other manner permitted by Law; and (f) agrees that service as provided in the preceding clause (e) is sufficient to confer
      personal jurisdiction over such Party in the Action, and otherwise constitutes effective and binding service in every respect.  Each of the Parties agrees that a final judgment in any such Action in a Chosen Court as provided above may be enforced in
      other jurisdictions by suit on the judgment or in any other manner provided by Law, and each Party further agrees to the non-exclusive jurisdiction of the Chosen Courts for the enforcement or execution of any such judgment.

     

    

    
      12

      
        

    

    

    

    Section 6.11.          Specific Performance.  In the event of any actual or threatened default in, or breach of,
      any of the terms, conditions and provisions of this Agreement, the Party or Parties who are, or are to be, thereby aggrieved shall have the right to specific performance and injunctive or other equitable relief (on an interim or permanent basis) of
      their rights under this Agreement; provided that such relief shall not include the termination or revocation of any licenses granted hereunder.  The Parties agree that the remedies at law for any breach or threatened breach, including monetary
      damages, may be inadequate compensation for any loss and that any defense in any action for specific performance that a remedy at law would be adequate is waived.  Any requirements for the securing or posting of any bond with such remedy are waived
      by each of the Parties.  Nothing in this Section 6.11 is intended to limit or waive the aggrieved Party’s ability to pursue any other remedy to which it is entitled.

    

    

    Section 6.12.          Waiver of Jury Trial.  THE PARTIES HEREBY UNCONDITIONALLY AND IRREVOCABLY WAIVE THEIR
      RIGHT TO TRIAL BY JURY IN ANY JUDICIAL PROCEEDING IN ANY COURT RELATING TO ANY DISPUTE, CONTROVERSY OR CLAIM ARISING OUT OF, RELATING TO OR IN CONNECTION WITH THIS AGREEMENT (INCLUDING ANY SCHEDULE HERETO) OR THE BREACH, TERMINATION OR VALIDITY OF
      SUCH AGREEMENTS OR THE NEGOTIATION, EXECUTION OR PERFORMANCE OF SUCH AGREEMENT.  NO PARTY TO THIS AGREEMENT SHALL SEEK A JURY TRIAL IN ANY LAWSUIT, PROCEEDING, COUNTERCLAIM OR ANY OTHER LITIGATION PROCEDURE BASED UPON, OR ARISING OUT OF, THIS
      AGREEMENT OR ANY RELATED INSTRUMENTS.  NO PARTY WILL SEEK TO CONSOLIDATE ANY SUCH ACTION IN WHICH A JURY TRIAL HAS BEEN WAIVED WITH ANY OTHER ACTION IN WHICH A JURY TRIAL CANNOT BE OR HAS NOT BEEN WAIVED.  EACH PARTY TO THIS AGREEMENT CERTIFIES THAT
      IT HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT OR INSTRUMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS SET FORTH ABOVE IN THIS SECTION 6.12.  NO PARTY HAS IN ANY WAY AGREED WITH OR REPRESENTED TO ANY OTHER PARTY THAT THE
      PROVISIONS OF THIS SECTION 6.12 WILL NOT BE FULLY ENFORCED IN ALL INSTANCES.

    

    

    Section 6.13.          Severability.  If any provision of this Agreement, or the application of any such
      provision to any Person or circumstance shall be held invalid, illegal or unenforceable in any respect by a court of competent jurisdiction, such invalidity, illegality or unenforceability shall not affect any other provision hereof.  The Parties
      further agree that if any provision contained herein is, to any extent, held invalid or unenforceable in any respect under the Laws governing this Agreement, they shall take any actions necessary to render the remaining provisions of this Agreement
      valid and enforceable to the fullest extent permitted by Law and, to the extent necessary, shall amend or otherwise modify this Agreement to replace any provision contained herein that is held invalid or unenforceable with a valid and enforceable
      provision giving effect to the intent of the Parties.

     

    

    
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    Section 6.14.          Counterparts.  This Agreement may be executed in two or more counterparts (including by
      electronic or .pdf transmission), each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.  Delivery of any signature page by facsimile, electronic or .pdf transmission shall be binding to the
      same extent as an original signature page.

    

    

    Section 6.15.          Rules of Construction.  Interpretation of this Agreement shall be governed by the
      following rules of construction:  (a) words in the singular shall be held to include the plural and vice versa, and words of one gender shall be held to include the other gender as the context requires; (b) references to the terms “Article,”
      “Section,” “paragraph,” “clause,” “Exhibit” and “Schedule” are references to the Articles, Sections, paragraphs, clauses, Exhibits and Schedules of this Agreement unless otherwise specified; (c) the terms “hereof,” “herein,” “hereby,” “hereto” and
      derivative or similar words refer to this entire Agreement, including the Schedules and Exhibits hereto; (d) references to “$” shall mean U.S. dollars; (e) the word “including” and words of similar import when used in this Agreement shall mean
      “including without limitation,” unless otherwise specified; (f) the word “or” shall not be exclusive; (g) references to “written” or “in writing” include in electronic form; (h) provisions shall apply, when appropriate, to successive events and
      transactions; (i) 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; (j) the Company and SpinCo have each participated in the
      negotiation and drafting of this Agreement and if an ambiguity or question of interpretation should arise, this Agreement shall be construed as if drafted jointly by the Parties and no presumption or burden of proof shall arise favoring or burdening
      either Party by virtue of the authorship of any of the provisions in this Agreement or any interim drafts of this Agreement; and (k) a reference to any Person includes such Person’s successors and permitted assigns.

    

    

    Section 6.16.          Relationship of the Parties.  Nothing contained herein shall be deemed to create a
      partnership, joint venture or similar relationship between the Parties.  Neither Party is the agent, employee, joint venturer, partner, franchisee or representative of the other Party.  Each Party specifically acknowledges that it does not have the
      authority to, and shall not, incur any obligations or responsibilities on behalf of the other Party.  Notwithstanding anything to the contrary in this Agreement, each Party (and its officers, directors, agents, employees and members) shall not hold
      themselves out as employees, agents, representatives or franchisees of the other Party or enter into any agreements on such Party’s behalf.

    

    

    [Signature Page Follows]

     

    

    
      14

      
        

    

    

    

    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.

    

    

    	 	
            3M COMPANY

          
	 	 	 	 
	 	
            By:

          	
            /s/ Jeffrey Lavers

          
	 	 	
            Name:

          	
            Jeffrey Lavers

          
	 	 	
            Title:

          	
            Group President

          
	 	 	 	 
	 	
            3M INNOVATIVE PROPERTIES COMPANY

          
	 	 	 	 
	 	
            By:

          	
            /s/ C. Michael Geise

          
	 	 	
            Name:

          	
            C. Michael Geise

          
	 	 	
            Title:

          	
            Secretary

          
	 	 	 	 
	 	
            GARDEN SPINCO CORPORATION

          
	 	 	 	 
	 	
            By:

          	
            /s/ Jerry T. Will

          
	 	 	
            Name:

          	
            Jerry T. Will

          
	 	 	
            Title:

          	
            Vice President

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