SEC Contract Filing

Filing Date: 2018-02-23

Document Content:
<DOCUMENT>
<TYPE>EX-10.(M)
<SEQUENCE>4
<FILENAME>exhibit10m.htm
<DESCRIPTION>EXHIBIT 10.(M)
<TEXT>
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<div><a name="sF00360878F22B894AB87B9B3792FFAB0"></a></div><div><div style="line-height:120%;text-align:center;font-size:20pt;"><font style="font-family:inherit;font-size:20pt;"><br></font></div></div><div><br></div><div style="line-height:115%;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Exhibit&#160;10(m)</font></div><div style="line-height:115%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">STATE INCOME TAX SHARING AGREEMENT</font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Effective as of December 10, 2013 this State Income Tax Sharing Agreement (&#8220;Agreement&#8221;) replaces all prior State Income Tax Sharing Agreements between or among Ameriprise Financial, Inc., (&#8220;Ameriprise&#8221;) and its subsidiaries listed on the attached Schedule A. Collectively, Ameriprise and its subsidiaries listed on Schedule A are the &#8220;Parties&#8221; to this Agreement. </font></div><div style="line-height:115%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Some of the Parties file combined, consolidated, or unitary state income tax returns, and those Parties are &#8220;members&#8221; of the combined, consolidated, or unitary filing &#8220;Group&#8221;. The Parties must allocate or apportion the state income tax liability of the Group among the Group members, and must settle any inter-company balances of amounts due and from under this Agreement. </font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"></font><font style="font-family:inherit;font-size:12pt;font-weight:bold;">NOW THEREFORE</font><font style="font-family:inherit;font-size:12pt;">, the Parties agree as follows:</font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">1. &#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Agent of the Group</font><font style="font-family:inherit;font-size:12pt;">. The company responsible for filing a combined, consolidated, or unitary Group shall act as the sole agent of the Group, for each member of the Group and any successor of the Group with respect to all matters relating to the tax liability for the Group, to the extent allowed under state law.</font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">2. &#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Allocation of Tax Liability to Members</font><font style="font-family:inherit;font-size:12pt;">. </font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">A.&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;">General Rule for Allocation of Tax Among Members</font><font style="font-family:inherit;font-size:12pt;">. A member&#8217;s portion of the tax liability of the Group shall be an amount equal to the tax liability of the Group, multiplied by a fraction, the numerator of which is the separate return tax liability of the member, and the denominator of which is the sum of the separate return tax liabilities of all members. </font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:96px;font-size:12pt;"><font style="font-family:inherit;font-size:10pt;">&#32;</font><font style="font-family:inherit;font-size:12pt;">i.&#160;&#160;&#160;&#160;&#8220;Separate Return.&#8221; For this purpose, a separate return is defined as a return completed by a member under the applicable state law as if it were and had been filing as a separate individual taxpayer. However, if the Group files a unitary return in a state, each member of the Group shall use the Group apportionment factor to determine its separate return liability instead of using the member&#8217;s apportionment factor. </font></div><div style="line-height:115%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:115%;text-align:left;text-indent:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">ii.&#160;&#160;&#160;&#160;&#8220;Group Apportionment Factor.&#8221; For this purpose, th