Common use of Allocation of Liabilities Clause in Contracts

Allocation of Liabilities. (b) The Corporation Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Corporation Post-Distribution Employees, Corporation Disabled Employees, Corporation COBRA participants and Corporation Retirees as well as their covered dependents. (d) For the purposes of this Section 5.5, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.

Allocation of Liabilities. (ba) The Corporation RHD Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Benefit Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by RHD Employees and RHD Disabled Employees as well as their dependents. The New D&B Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims (i) incurred prior to the Effective Time by Corporation Post-Distribution Employees, RHD Disabled Employees and their covered dependents and (ii) incurred by New D&B Employees, Corporation Retirees, DonTech Retirees and New D&B Disabled Employees, Corporation COBRA participants and Corporation Retirees Employees as well as their covered dependents. (d) dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation RHD Group shall be responsible for all COBRA coverage for any Corporation Retiree RHD Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health New D&B Group shall be responsible for all COBRA coverage for any IMS Health Retiree other Corporation Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution RHD Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation RHD Group.

Allocation of Liabilities. (ba) The Corporation Synavant Inc. Group shall retain responsibility for and continue to pay all claims and administrative expenses relating to any self-insured medical plan maintained by IMS Health (or any Affiliate thereof) with respect to claims incurred before August 1, 2000, but which are paid on or after August 1, 2000, by Synavant Inc. Employees, Synavant Inc. Disabled Employees, Synavant Inc. COBRA participants and Synavant Inc. Retirees other than Synavant Inc. Retiree Medical Recipients as well as their covered dependents. Any claims and administrative expenses relating to the IMS Health self-insured medical plan with respect to claims incurred before August 1, 2000, but which are paid on or after August 1, 2000, by IMS Health Pre-Distribution Employees who are not Synavant Inc. Employees will remain the responsibility of The IMS Health Group. (c) The Synavant Inc. Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Synavant Inc. Group Employee Welfare Benefit Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time August 1, 2000 by Corporation Post-Distribution Synavant Inc. Employees, Corporation Synavant Inc. Disabled Employees, Corporation Synavant Inc. COBRA participants and Corporation Synavant Inc. Retirees other than Synavant Inc. Retiree Medical Recipients as well as their covered dependents. (d) For the purposes of this Section 5.55.4, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation IMS Health or their covered dependents under any welfare plan Employee Welfare Benefit Plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective TimeAugust 1, 2000, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and any Synavant Inc. Retiree Medical Recipient and his or her covered dependents who participated in a Corporation an IMS Health Employee Welfare Benefit Plan. As of August 1, 2000, the Synavant Inc. Group shall be responsible for all COBRA coverage for any Synavant Inc. Retiree other than an Synavant Inc. Retiree Medical Recipient and his or her covered dependents who participated in an IMS Health Employee Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective TimeBenefit Plan. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation IMS Health shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective TimeAugust 1, 2000. COBRA coverage to which a Corporation an IMS Health Post-Distribution Employee or his or her covered dependents is entitled as a result of a qualifying event occurring at on or after the Effective Time August 1, 2000 shall be the responsibility of the Corporation IMS Health Group. COBRA coverage to which a Synavant Inc. Employee or his or her covered dependents is entitled as a result of a qualifying event occurring on or after August 1, 2000 shall be the responsibility of the Synavant Inc. Group.

Allocation of Liabilities. (ba) The Corporation Synavant Inc. Group shall retain responsibility for and continue to pay all claims and administrative expenses relating to any self-insured medical plan maintained by IMS Health (or any Affiliate thereof) with respect to claims incurred prior to the Effective Time, but which are paid after the Effective Time, by Synavant Inc. Employees, Synavant Inc. Disabled Employees, Synavant Inc. COBRA participants and Synavant Inc. Retirees other than Synavant Inc. Retiree Medical Recipients as well as their covered dependents. Any claims and administrative expenses relating to the IMS Health self-insured medical plan with respect to claims incurred prior to the Effective Time, but which are paid after the Effective Time, by IMS Health Pre-Distribution Employees who are not Synavant Inc. Employees will remain the responsibility of The IMS Health Group. (c) The Synavant Inc. Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Synavant Inc. Group Employee Welfare Benefit Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Corporation Post-Distribution Synavant Inc. Employees, Corporation Synavant Inc. Disabled Employees, Corporation Synavant Inc. COBRA participants and Corporation Synavant Inc. Retirees other than Synavant Inc. Retiree Medical Recipients as well as their covered dependents. (d) For the purposes of this Section 5.55.4, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation IMS Health or their covered dependents under any welfare plan Employee Welfare Benefit Plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and any Synavant Inc. Retiree Medical Recipient and his or her covered dependents who participated in a Corporation an IMS Health Employee Welfare Benefit Welfare Plan and who had or have a loss Plan. As of health care coverage due to a qualifying event occurring prior to the Effective Time, the Synavant Inc. Group shall be responsible for all COBRA coverage for any Synavant Inc. Retiree other than an Synavant Inc. Retiree Medical Recipient and his or her covered dependents who participated in an IMS Health Employee Welfare Benefit Plan. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation IMS Health shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation an IMS Health Post-Distribution Employee or his or her covered dependents is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation IMS Health Group. COBRA coverage to which a Synavant Inc. Employee or his or her covered dependents is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Synavant Inc. Group.

Allocation of Liabilities. (b) The Corporation Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Corporation Post-Distribution Employees, Corporation Disabled Employees, Corporation COBRA participants and Corporation Retirees as well as their covered dependents. (d) For the purposes of this Section 5.5, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.

Allocation of Liabilities. (ba) The Corporation Moody's Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to (i) the Corporation Long-Term Disability Plans with respect to claims incurred by Moody's Disabled Employees, regardless of when such claims are incurred and (ii) the Corporation Employee Benefit Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Moody's Employees as well as their dependents. The New D&B Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims (i) incurred prior to the Effective Time by Corporation Post-Distribution Employees, Moody's Disabled Employees and their covered dependents (other than claims incurred by Moody's Disabled Employees under the Corporation Disabled Employees, Corporation COBRA participants Long-Term Disability Plans) and (ii) incurred by New D&B Employees and Corporation Retirees as well as their covered dependents. (d) dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of the Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation Moody's Group shall be responsible for all COBRA coverage for (i) any Corporation Retiree Employee who would have been a Moody's Employee but for the qualifying event and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time and (ii) any Moody's Employee who is entitled to COBRA coverage as a result of a qualifying event occurring at or after the Effective Time. The IMS Health New D&B Group shall be responsible for all COBRA coverage for any IMS Health Retiree other Corporation Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.]

Allocation of Liabilities. (ba) The Corporation D&B Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation D&B Employee Benefit Welfare Plans with respect to (i) claims incurred prior to the Effective Time by D&B Pre-Distribution Employees and their covered dependents and (for self-insured plansii) or premiums due (for insured plans) claims incurred from and after the Effective Time by Corporation D&B Post-Distribution Employees, Corporation D&B Retirees and D&B Disabled Employees, Corporation COBRA participants . The Cognizant Group shall be responsible for and Corporation Retirees as well as pay expenses and benefits relating to all Employee Benefit Welfare Plan claims incurred by Cognizant Employees and their covered dependents. (d) dependents from and after the Effective Time. The ACNielsen Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims incurred by ACNielsen Employees and their covered dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation D&B or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation Cognizant Group shall be responsible for all COBRA coverage for any Corporation Retiree employee of the Cognizant Group and his or her covered dependents who participated in a Corporation D&B Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health ACNielsen Group shall be responsible for all COBRA coverage for any IMS Health Retiree employee of the ACNielsen Group and his or her covered dependents who participated in a Corporation D&B Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The D&B Group shall be responsible for all COBRA coverage for any other D&B Pre-Distribution Employee and his or her covered dependents who participated in a D&B Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a 24 qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation D&B shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Cognizant Employee or ACNielsen Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Cognizant Group or the ACNielsen Group, respectively.

Allocation of Liabilities. (ba) The Corporation Moody's Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to (i) the Corporation Long-Term Disability Plans with respect to claims incurred by Moody's Disabled Employees, regardless of when such claims are incurred and (ii) the Corporation Employee Benefit Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Moody's Employees as well as their dependents. The New D&B Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims (i) incurred prior to the Effective Time by Corporation Post-Distribution Employees, Moody's Disabled Employees and their covered dependents (other than claims incurred by Moody's Disabled Employees under the Corporation Disabled Employees, Corporation COBRA participants Long-Term Disability Plans) and (ii) incurred by New D&B Employees and Corporation Retirees as well as their covered dependents. (d) dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a 16 16 claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of the Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation Moody's Group shall be responsible for all COBRA coverage for (i) any Corporation Retiree Employee who would have been a Moody's Employee but for the qualifying event and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time and (ii) any Moody's Employee who is entitled to COBRA coverage as a result of a qualifying event occurring at or after the Effective Time. The IMS Health New D&B Group shall be responsible for all COBRA coverage for any IMS Health Retiree other Corporation Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.

Allocation of Liabilities. (ba) The Corporation RHD Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Benefit Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by RHD Employees and RHD Disabled Employees as well as their dependents. The New D&B Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims (i) incurred prior to the Effective Time by Corporation Post-Distribution Employees, RHD Disabled Employees and their covered dependents and (ii) incurred by New D&B Employees, Corporation Retirees, DonTech Retirees and New D&B Disabled Employees, Corporation COBRA participants and Corporation Retirees Employees as well as their covered dependents. (d) dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation RHD Group shall be responsible for all COBRA coverage for any Corporation Retiree RHD Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health New 18 18 D&B Group shall be responsible for all COBRA coverage for any IMS Health Retiree other Corporation Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution RHD Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation RHD Group.

Allocation of Liabilities. (ba) The Corporation RHD Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Benefit Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by RHD Employees and RHD Disabled Employees as well as their dependents. The New D&B Group shall be responsible for and pay expenses and benefits relating to all Employee Benefit Welfare Plan claims (i) incurred prior to the Effective Time by Corporation Post-Distribution Employees, RHD Disabled Employees and their covered dependents and (ii) incurred by New D&B Employees, Corporation Retirees and New D&B Disabled Employees, Corporation COBRA participants and Corporation Retirees Employees as well as their covered dependents. (d) dependents from and after the Effective Time. For the purposes of this Section 5.5paragraph, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first 18 enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (eb) The Corporation RHD Group shall be responsible for all COBRA coverage for any Corporation Retiree RHD Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health New D&B Group shall be responsible for all COBRA coverage for any IMS Health Retiree other Corporation Employee and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution RHD Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation RHD Group.

Allocation of Liabilities. (a) The IMS Health Group shall retain responsibility for and continue to pay all claims relating to the Corporation self-insured Medical and (b) The Corporation Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Corporation Post-Distribution Employees, Corporation Disabled Employees, Corporation COBRA participants and Corporation Retirees as well as their covered dependents. (d) For the purposes of this Section 5.5, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.its

Allocation of Liabilities. (b) The Corporation Group shall retain responsibility for and continue to pay all premiums, expenses and benefits relating to the Corporation Employee Welfare Plans with respect to claims incurred (for self-insured plans) or premiums due (for insured plans) from and after the Effective Time by Corporation Post-Distribution Employees, Corporation Disabled Employees, Corporation COBRA participants and Corporation Retirees as well as their covered dependents. (d) For the purposes of this Section 5.5, a claim is deemed incurred when the services that are the subject of the claim are performed; [in the case of life insurance, when the death occurs]; in the case of long-term disability, when the disability occurs; and, in the case of a hospital stay, when the employee first enters the hospital. Notwithstanding the foregoing, claims incurred by any employee of a pre-Distribution Subsidiary of Corporation or their covered dependents under any welfare plan maintained by such Subsidiary solely for the benefit of its employees and their dependents shall, whether incurred prior to, on or after the Effective Time, be the sole responsibility and liability of that Subsidiary. (e) The Corporation Group shall be responsible for all COBRA coverage for any Corporation Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to the Effective Time. The IMS Health Group shall be responsible for all COBRA coverage for any IMS Health Retiree and his or her covered dependents who participated in a Corporation Employee Benefit Welfare Plan and who had or have a loss of health care coverage due to a qualifying event occurring prior to to, or at, the Effective Time. Notwithstanding the foregoing, a pre-Distribution Subsidiary of Corporation shall be responsible for all COBRA coverage for its former employees and covered dependents who participated in a plan maintained solely for their benefit whether the applicable event occurs prior to, on or after the Effective Time. COBRA coverage to which a Corporation Post-Distribution Employee is entitled as a result of a qualifying event occurring at or after the Effective Time shall be the responsibility of the Corporation Group.