Common use of Allocation Clause in Contracts

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Within 21 days after the Closing Date, Buyer shall prepare and provide to Seller an allocation of the Purchase Price, Assumed Liabilities and all other capitalized costs among the Assets in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder by completing Schedule 2.8 in accordance with the agreements set forth in Schedule 2.8 and by making any changes reasonably requested by Seller, which allocation, as it may be revised from time to time in accordance with the following sentence (the "Allocation"), shall be binding upon the parties and Buyer shall cause XII and XSL to be bound by the Allocation. Buyer shall revise the Allocation and provide a copy thereof to Seller from time to time to reflect any payments made pursuant to Sections 2.4(c), 2.5(d) or 2.5(e), in each case revising the Allocation in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder and the agreements set forth in Schedule 2.8 and making any changes reasonably requested by Seller. Following the Closing, Purchaser the parties shall prepare report, act and file, and Buyer shall cause XII and XSL to report, act and file, Tax Returns (including Internal Revenue Service Forms 8594) in all respects and for all purposes consistent with the Allocation. Each of Buyer and Seller shall timely and properly prepare, execute, file and deliver all such documents, forms and other information as the other may reasonably request to Sellers an allocation facilitate the preparation of the aggregate consideration among Sellers andAllocation. No party shall take, for and Buyer shall prevent XII and XSL from taking, any transactions contemplated by this Agreement that position (whether in audits, tax returns or otherwise) which is inconsistent with the Allocation unless required to do not constitute an Agreed G Transaction so pursuant to a "determination" within the meaning of Section 6.161313(a) of the Code. Upon written request by Buyer or Seller, Purchaser Seller (in the case of a request by Buyer) or Buyer (in the case of a request by Seller) shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority the most recent Internal Revenue Service Form 8594 that it has filed or prepared for filing with the Internal Revenue Service in connection with the transactions contemplated hereinpurchase and sale of the Assets pursuant to this Agreement.

Allocation. Following (a) The Company and Purchaser agree that the Closinggross purchase price, Purchaser shall prepare and deliver to Sellers an allocation of as represented by the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation sum of the Purchase Price (as adjusted pursuant to Section 1.9), the Assumed Liabilities and other consideration paid in exchange for appropriately capitalized amounts (the “Consideration”), shall be allocated among the Purchased Assets, prepared Assets in accordance a reasonable manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the rules and regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate). (b) The Parties shall agree to an initial allocation (based on the fair market value of the Consideration, with reference to the Cash Amount, as determined as of the date of this Agreement) and such preliminary initial allocation is set forth on Exhibit B (the “Allocation”). The applicable Seller shall have As soon as practicable after the Closing Date and in no event later than thirty (30) days after the delivery Final Working Capital is determined under Section 1.10, Purchaser shall submit the proposed final Allocation to the Company to reflect any post-closing adjustments solely to the extent there any changes in the composition and value of the assets as reflected in the Allocation as of the Closing Date. The Company shall thereupon have thirty (30) days to review the proposed final Allocation and consent to notify Purchaser of any aspects of the proposed final Allocation with which it disagrees. In the event of any such disagreement, the Parties shall negotiate in good faith to resolve such disagreement. Should the Parties fail to resolve any disagreement within thirty (30) days after the Company notifies Purchaser that the Company disagrees with any aspect of the preliminary Allocation, a determination regarding the disputed item(s) shall be made by a mutually agreed upon and jointly engaged Arbitrating Accountant, whose decision shall be final and whose fees shall be shared equally by the Company and Purchaser. The Allocation shall be further adjusted as appropriate in accordance with the principles and procedures in this Section 1.12 to reflect any additional adjustments in the gross purchase price, as so determined, made following the Closing Date in accordance with this Agreement. (c) The Company and Purchaser agree to file all Tax Returns in a manner consistent with this Section 1.12 and the Allocation and will not, in connection with the filing of such Tax Returns, make any allocation that is contrary to the Allocation unless required to do so by applicable Law and after prior written notice thereof to the other such Party. The Company and Purchaser agree to consult with each other with respect to all issues related to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance connection with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; providedaudits, howevercontroversies, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinlitigation.

Allocation. Following (a) Within 90 days after the ClosingClosing Date, Purchaser the Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver provide to the applicable Seller a copies of IRS Form 8594 and any required exhibits thereto (the "Asset Acquisition Statement") with the Buyer's proposed allocation of the Purchase Price Price. Within 30 days after the receipt of the Asset Acquisition Statement, the Seller shall propose to the Buyer any changes to the Asset Acquisition Statement (and other consideration paid in exchange for the Purchased Assetsevent no such changes are proposed in writing to the Buyer within that time period, prepared in accordance with Section 1060the Seller shall be deemed to have agreed to, and if applicableaccepted, Section 338, of the Tax Code (the “Allocation”Asset Acquisition Statement). The applicable Buyer and the Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt endeavor in good faith to promptly resolve any differences with respect to the Asset Acquisition Statement promptly after the Buyer's receipt of any written notice of objection from the Seller. (b) Subject to the provisions of the following sentence of this paragraph (b), the Purchase Price shall be allocated in accordance with the Asset Acquisition Statement provided by the Buyer to the Seller pursuant to paragraph (a) above, and subject to the requirements of applicable Tax law, all Tax Returns filed by the Buyer and the Seller shall be prepared consistently with such disagreementallocation. If the Parties cannot Seller withholds its consent to the allocation reflected in the Asset Allocation Statement, and the Buyer and the Seller are unable, within 15 days after the Buyer's receipt of any written notice of objection from the Seller, to resolve a disagreement under this Section 3.3their differences with respect to those objections, such disagreement then the Buyer and the Seller shall be resolved by submit all remaining disputed matters for final and conclusive determination to an independent accounting firm chosen of recognized national standing (the "Allocation Arbiter") selected by Purchaser the Buyer and reasonably acceptable to the applicable Seller, which firm shall not be the regular accounting firm of either the Buyer or the Seller, and such resolution the cost of which shall be final split evenly between the buyer and the Seller. The Allocation Arbiter shall be directed to determine (based solely on presentations by the Seller and the Buyer and not by independent review) only those matters in dispute and to render a written report as to the disputed matters and the resulting allocation of Purchase Price, which report shall be conclusive and binding on upon the Partiesparties. The fees and expenses of such accounting firm Allocation Arbiter shall be borne equally by Purchaserinstructed to make its determination and render its written report promptly, on the one hand, but not later than 15 days after its acceptance of appointment hereunder. The Buyer and the applicable SellerSeller shall, on subject to the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy requirements of any information described above required to be furnished to any Taxing Authority in connection applicable Tax law or election, file all Tax Returns consistent with the transactions contemplated hereinallocation provided in the Asset Acquisition Statement, or if applicable, the determination of the Allocation Arbiter.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver 4.10.1 Subject to the applicable Seller a proposed allocation other provisions of this Section 4.10, Contractor may use the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Allocation in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery Schedule F. Contractor may not use any portion of the Allocation without first obtaining MSG’s prior written approval (which approval shall not be unreasonably withheld) except where Contractor is entitled to review use the Allocation without MSG’s prior consent, as set forth in Schedule F. 4.10.2 To the extent MSG’s prior written approval to an Allocation expenditure is required, Contractor shall provide written notice to MSG of its intent to use the Allocation, which notice shall include a description and consent amount of the Cost of the Work to be covered by said expenditure, the efforts made to avoid the expenditure and the efforts Contractor will make to replenish the Allocation. MSG shall either provide approval or state the reasons for its disapproval in writing within five (5) Business Days after MSG receives a request from Contractor to use the Allocation. Subject to the terms in this Agreement, MSG’s approval of such request shall not unreasonably delay the performance of the Work. 4.10.3 Contractor shall not be entitled to any Fee, General Conditions Costs, General Requirement Work Expenses, or any other markups or overhead of any kind, on any portion of the Allocation that is not used. In addition, Contractor shall not be entitled to any Fee, General Conditions Costs, General Requirement Work Expenses, or any other markups or overhead of any kind, on any portion of the Allocation that is used for legal expenses as described in writingSection 2.1(c) of Schedule F. 4.10.4 Whenever Contractor has been paid out of the Allocation, and such amounts paid may be recoverable from a third party, such as a Subcontractor, insurance company or surety, Contractor shall diligently and in good faith pursue recovery and any recovery obtained by Contractor shall be credited back to the Allocation. Contractor shall keep MSG informed of the status of its recovery efforts, and will not cease in its pursuit without first obtaining MSG’s consent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller . 4.10.5 Contractor shall provide Purchaser, monthly written reports to MSG and Purchaser shall provide Project Manager of its use of the applicable Seller, with a copy of Allocation (and any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinreplenishment thereof).

Allocation. Following (i) As promptly as practicable after the ClosingAudited Balance Sheet Date (as defined in Sections 3(b)), Purchaser and Seller shall prepare and deliver use their best efforts to Sellers an allocation of agree on the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price among the Assets. As promptly as practicable and other consideration paid in exchange for any event not later than fifteen (15) days following the Purchased AssetsAudited Balance Sheet Date, prepared in accordance with Section 1060, and if applicable, Section 338, of Purchaser shall deliver to Seller an initial schedule allocating the Tax Code Purchase Price among the Assets (the “"Initial Allocation”"). The applicable Initial Allocation shall be final and binding upon Seller and Purchaser unless within ten (10) days of receipt thereof Seller gives written notice to Purchaser that it does not agree with the Initial Allocation. If Seller so notifies Purchaser within the ten-day period, Purchaser and Seller will use good faith efforts to resolve any disagreements within seven (7) days after Purchaser's receipt of Seller's written notice. If Seller and Purchaser cannot reach agreement during such seven-day period, their disagreements shall be promptly submitted to an independent public accounting firm jointly selected by Purchaser and Seller (the "Independent Accountant"), which will conduct such review as it deems necessary to resolve their disagreements regarding the Initial Allocation. The allocation of the Purchase Price among the Assets determined under this Section 2(c)(i) is referred to the "Final Allocation". (ii) The review of the Independent Accountant will be restricted as to scope to address only those matters as to which Seller and Purchaser have not reached agreement pursuant to Section 2(c)(i). The Independent Accountant's decision resolving any disagreements will be binding on Seller and Purchaser and will be provided in writing to the parties as promptly as practicable and in any event not later than thirty (30) days after the delivery of the Allocation to review and consent disagreements are submitted to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Independent Accountant pursuant to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties2(c)(i). The fees and expenses of such accounting firm shall be borne equally incurred by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Independent Accountant in connection with resolving any disagreements pursuant to Sections 2(c)(i) will be shared equally by Seller and Purchaser. (iii) Each of Seller and Purchaser agrees: (A) that the transactions contemplated hereinFinal Allocation will be consistent with the requirements of Code Section 1060, (B) to complete jointly and to file separately Form 8594 with its federal income Tax Return consistent with the Final Allocation for the tax year in which the Closing Date occurs and (C) that no party will take a position on any federal, state or local Tax Return, before any Governmental Entity charged with the collection of any tax or in any action or proceeding that is in any manner inconsistent with the terms of the Final Allocation without the consent of the other party.

Allocation. Following Within 90 days following the Closingdate of this Agreement, Purchaser shall prepare provide to Seller (and deliver Seller shall cooperate with Purchaser and provide such information as is reasonably requested by Purchaser to Sellers enable Purchaser to provide to Seller) the fair market value of (i) the Transferred Equity Interests, (ii) the Canadian Transferred Assets and (iii) the Transferred Intellectual Property, and shall allocate an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation amount of the Purchase Price (and any other consideration paid items required to be treated as purchase price for Tax purposes) to each of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property in exchange for the Purchased Assets, prepared in accordance with Section 1060an amount equal to such fair market value, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use attempt to mutually agree to such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationallocations; provided, however, that nothing contained herein shall prevent the applicable if Seller and Purchaser from settling are unable to agree on such allocation within 30 days following the date on which Purchaser provides the allocations to Seller, Seller and Purchaser shall mutually agree on an independent appraisal firm (the “Appraisal Firm”) to determine the fair market value of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property. The opinion of the Appraisal Firm shall be rendered within 150 days following the date of this Agreement and shall be conclusive and binding on the parties, which shall allocate an amount of Purchase Price (and any proposed deficiency other items required to be treated as purchase price for Tax purposes) to each of the Transferred Equity Interests, the Canadian Transferred Assets and the Transferred Intellectual Property in an amount equal to their fair market value as determined by the Appraisal Firm (such amounts as are agreed by the parties or adjustment determined by any Governmental Authority based upon the Appraisal Firm, the “Equity Allocation,” the “Canadian Allocation,” and the “Intellectual Property Allocation” respectively). No later than 45 days prior to the Closing Date, Purchaser shall provide to Seller (and Seller shall cooperate with Purchaser and provide such information as is reasonably requested by Purchaser to enable Purchaser to provide to Seller) the fair market value of the Transferred Real Property. Seller shall have 10 days to review such allocation, and if Seller and Purchaser are unable to agree on such allocation, the fair market value of the Transferred Real Property shall be determined by the Appraisal Firm prior to the Closing Date (such amounts as are agreed by the parties or arising out determined by the Appraisal Firm, the “Real Property Allocation,”). No later than 90 days prior to the due date (taking into account extensions) for the United States federal income Tax Return of such Seller for the taxable period including the Closing Date (the “Return Date”), Purchaser shall propose an allocation (the “Asset Allocation”, and together with the Equity Allocation, the “Allocations”) of the Purchase Price (and neither the applicable Seller nor Purchaser shall be any other items required to litigate before any courtbe treated as purchase price for Tax purposes), any proposed deficiency or adjustment by any Taxing Authority challenging such among the Transferred Assets and the assets of the Transferred Entity that are treated as acquired pursuant to Section 9.07, taking into account the Equity Allocation, the Canadian Allocation, the Intellectual Property Allocation and the Real Property Allocation. If the applicable Seller shall have 10 days to review such proposed allocation and if Seller does not consent to such Allocation, the applicable Seller shall notify inform Purchaser in writing of such disagreement any dispute within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement proposed allocation shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties. In the event there is a dispute and Seller and Purchaser are unable to resolve such dispute within 5 days, Seller and Purchaser shall refer such dispute to the Appraisal Firm, who shall only determine as to the matters in dispute. The conclusions of the Appraisal Firm shall be rendered no later than 10 days prior to the Return Date and shall be conclusive and binding on the parties. Seller and Purchaser shall adjust the Allocations from time to time as mutually agreed to reflect any adjustments to the Purchase Price hereunder (with any dispute to be resolved by the Appraisal Firm). All fees and expenses of such accounting firm the Appraisal Firm shall be borne shared equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide PurchaserAcknowledged Canadian Obligations are not included in the Assumed Liabilities for the purposes of this Section 9.01; however, the Acknowledged Canadian Obligations are recognized and Purchaser shall provide accounted for in the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinPurchase Price.

Allocation. Following Within 30 days after the Closing, Purchaser shall prepare and deliver to Sellers an allocation determination of the aggregate consideration among Sellers andFinal Working Capital, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser the Buyer shall also prepare and deliver to the applicable Seller a proposed allocation of schedule (the “Allocation Schedule”) allocating the Purchase Price (and any other items treated as consideration paid in exchange for the Purchased Transferred Assets, prepared in accordance with Section 1060except the Quotas, for Tax purposes) among the Transferred Assets and if applicable, Section 338, the covenant of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation set forth in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such AllocationSection 5.12; provided, however, that nothing contained herein the portion of the Purchase Price related to the Quotas will be agreed by the Buyer and the Seller prior to the Closing and reflected in the Amendment to the Articles of Association executed on the Closing Date. The remaining portion of the consideration will be allocated to the remainder of the Transferred Assets in accordance with this Section 2.10. The Allocation Schedule shall prevent be reasonable and shall be prepared in accordance with Section 1060 of the applicable Code and the Treasury Regulations thereunder. Such allocation shall be deemed final unless the Seller and Purchaser from settling has notified the Buyer of any proposed deficiency or adjustment disagreement with the Allocation Schedule within 20 Business Days after submission thereof by any Governmental Authority based upon or arising out the Buyer. In the event of such Allocationdisagreement, and neither the applicable Seller nor Purchaser Parties hereto shall use reasonable efforts to reach agreement on a reasonable allocation of consideration among the Transferred Assets. In the event that the Parties hereto do not agree to a Purchase Price allocation in accordance with this Section 2.10, the Independent Accounting Firm shall make a determination as to each disputed item which shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on upon the Parties. The fees Buyer and expenses of such accounting firm shall be borne equally by Purchaser, on the one handSeller each agrees to file Internal Revenue Service Form 8594, and all federal, state, local and foreign Tax Returns, in accordance with the applicable SellerAllocation Schedule as finally determined by the Parties or the Independent Accounting Firm, on as the case may be. The Buyer and Seller each agrees to provide the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, promptly with a copy of any other information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereincomplete Form 8594.

Allocation. Following (a) At least ten (10) days prior to the ClosingClosing Date, Purchaser Seller shall prepare and deliver to Sellers Buyer an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid among the Properties for tax purposes in exchange for the Purchased Assets, prepared in accordance a manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the regulations promulgated thereunder (the “Treasury Regulations”), based upon the fair market value of the Properties (the “Allocation”). Seller and Buyer shall thereafter use commercially reasonable efforts to agree on the Allocation on or before the Closing Date. The applicable Allocation shall reflect the following principles: (i) the amount allocated to pipelines, facilities, equipment and any other real or tangible personal property shall be equal to the original cost of such assets (including, for the avoidance of doubt, any costs incurred in obtaining the Easement Amendments and any Additional Amendments); and (ii) the remainder of the Purchase Price shall be allocated to goodwill and other customer-based intangible assets. Seller and Buyer shall report the transactions contemplated hereby on all Tax Returns (including, but not limited to Form 8594) in a manner consistent with the agreed Allocation. (b) If, notwithstanding Section 3.2(a) above, Seller and Buyer do not agree on the Allocation prior to the Closing Date, Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation promptly engage a firm experienced in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser matters and reasonably acceptable to Buyer, to conduct an appraisal and determine the applicable Seller, and such resolution shall be final and binding on fair market value of the PartiesProperties. The fees and expenses cost of such accounting firm appraisal shall be borne equally one-half by Purchaser, on Seller and one-half by Buyer. Seller and Buyer agree to allocate the one hand, Purchase Price among the Properties and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with report the transactions contemplated hereinhereby on all Tax Returns (including, but not limited to Form 8594) in a manner consistent with the values of the Properties as so appraised. (c) Neither Seller nor Buyer shall take, or shall permit any of their respective affiliates to take, any position inconsistent with the allocation under Section 3.2(a) or Section 3.2(b) on any tax return or otherwise, unless required to do so by Applicable Law or a “determination,” within the meaning of Section 1313(a)(1) of the Code.

Allocation. Following Promptly after the Closing, but in any event within seventy-five (75) days after the Closing, Purchaser shall prepare and deliver to Sellers an allocation of provide Parent with a schedule allocating the aggregate consideration paid pursuant to this Agreement, as adjusted pursuant to the terms of this Agreement, (and all other items that are treated as additional consideration for Tax purposes) among Sellers the assets of the acquired Companies (“Purchaser’s Allocation”). Purchaser’s Allocation shall be prepared in a manner consistent with Section 1060 of the Code (and, for to the extent applicable, Section 338 of the Code) and the Treasury Regulations thereunder. If Parent disagrees with Purchaser’s Allocation, Parent may, within thirty (30) days of Parent’s receipt of Purchaser’s Allocation, deliver to Xxxx a notice in writing (“Parent’s Allocation Notice”), noting with specificity any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16allocations with which Parent disagrees. If Parent’s Allocation Notice is delivered, Purchaser and Parent shall also prepare and deliver negotiate in good faith for a period of fifteen (15) days to resolve any disagreements with respect to the applicable Seller a proposed allocation of Purchaser’s Allocation. In the Purchase Price and other consideration paid in exchange for event the Purchased Assetsparties cannot reach an agreement within such fifteen (15) day period, prepared the dispute shall be resolved by the Auditor in accordance with Section 10603.03(c) and (d), applied mutatis mutandis to the dispute arising under this Section 2.03. The allocation, as prepared by Purchaser if no Parent’s Allocation Notice has been given, as adjusted pursuant to any agreement between Purchaser and if applicableParent, Section 338, of or as determined by the Tax Code Auditor (the “Allocation”), shall be conclusive and binding on the parties. The applicable Seller shall have thirty (30) days after the delivery of parties acknowledge and agree that the Allocation shall be amended to review and consent reflect any adjustments (including those described in Section 3.03) to the Allocation aggregate consideration made pursuant to this Agreement in a manner consistent with the procedures set forth above. Xxxx, Purchaser, Seller, and Parent and their respective Affiliates shall file all Tax Returns (including any IRS Form 8594) consistent with the Allocation, and shall take no position contrary thereto or inconsistent therewith (including in any audits or examinations by any Tax Authority or any other Proceeding), unless otherwise required by applicable Law or unless the other parties consents thereto in writing, which consent shall not be unreasonably withheld, conditioned withheld or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Purchaser (or its Affiliates) or Seller and Purchaser or Parent (or their Affiliates) from settling any proposed deficiency or adjustment by any Governmental Tax Authority based upon or arising out of such the Allocation, and neither the applicable Purchaser (or its Affiliates) nor Seller nor Purchaser or Parent (or their Affiliates) shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Tax Authority challenging such Allocation. If Purchaser and Parent shall cooperate (and Parent shall cause Seller to cooperate) in the applicable Seller does not consent filing of any forms (including any IRS Form 8594 or IRS Form 8883, as applicable) with respect to such Allocation, the applicable Seller shall notify Purchaser in writing of including any amendments to such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith forms required pursuant to promptly resolve this Agreement with respect to any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable adjustment to the applicable Seller, and such resolution shall be final and binding on aggregate consideration made pursuant to the Parties. The fees and expenses terms of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinthis Agreement.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an The allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Xxxxxxx Purchase Price and Assumed Liabilities (and any other consideration paid in exchange amounts properly treated as additional purchase price for Tax purposes) among the Purchased Assets, prepared in accordance tangible and intangible assets of Xxxxxxx associated with Section 1060, the Franchise Businesses and if applicable, Section 338, of the Tax Code Noncompete Agreement is attached hereto as Exhibit B (the “Purchase Price Allocation”). The applicable Seller Purchase Price Allocation shall have thirty (30) days after be binding on Parent and Xxxxxxx. Parent shall timely prepare IRS Form 8594 based on the delivery Purchase Price Allocation and deliver a copy of the Allocation such form to review and consent to the Allocation in writingXxxxxxx for Xxxxxxx’x approval, which consent shall not be unreasonably withheld, conditioned or delayed. If Parent and Xxxxxxx agree to timely file the applicable Seller consents agreed upon form with each relevant Taxing Authority and to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in refrain from taking any position on a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is or otherwise inconsistent with such form and the Purchase Price Allocation; provided, however, that (i) nothing contained herein in this Section 1(f) shall prevent the applicable Seller and Purchaser Parent from settling any proposed deficiency or adjustment by any Governmental Authority governmental authority with respect to any Parent Tax Return based upon or arising out of such the Purchase Price Allocation, and neither the applicable Seller nor Purchaser Parent shall not be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority governmental authority with respect to any Parent Tax Return challenging such Allocation. If the applicable Seller does not consent to such Purchase Price Allocation, and (ii) nothing contained in this Section 1(f) shall prevent Xxxxxxx from settling any proposed deficiency or adjustment by any governmental authority with respect to any Xxxxxxx Tax Return based upon or arising out of the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodPurchase Price Allocation, and thereafter, the applicable Seller Xxxxxxx shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished litigate before any court, any proposed deficiency or adjustment by any governmental authority with respect to any Taxing Authority in connection with the transactions contemplated hereinXxxxxxx Tax Return challenging such Purchase Price Allocation.

Allocation. Following the Closingoccurrence of a Warehouse Facility Termination Event, Purchaser in connection with each Initial Beneficiary Purchase, each Warehouse Facility Lender (including any Wind-Down Lender) shall prepare and deliver be obligated to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare sell and deliver to the applicable Seller Initial Beneficiary, on the Initial Beneficiary Purchase Date, a proposed allocation ratable portion of each outstanding Advance of such Warehouse Facility Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Purchased Portion”) equal to: ( Initial Beneficiary Purchase Price Amount ) Initial Beneficiary Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase; and other consideration paid Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Aggregate Wind-Down Loan Amount = The Aggregate Wind-Down Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Prior to the occurrence of any Warehouse Facility Termination Event, in exchange for connection with each Initial Beneficiary Purchase, the Purchased AssetsInitial Beneficiary may, prepared in accordance with Section 1060its sole discretion, allocate its purchase of Advances between the Wind-Down Lenders and the Revolving Lenders, and if each of such Wind-Down Lenders and Revolving Lenders, as applicable, Section 338shall be obligated, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent subject to the Allocation in writingterms and conditions of Article VI hereof, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to sell and deliver to the AllocationInitial Beneficiary, such Seller and Purchaser shall use such Allocation to prepare and file in on the related Initial Beneficiary Purchase Date, a timely manner all appropriate Tax filings, including the preparation and filing corresponding portion of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationits outstanding Advances; provided, however, that nothing contained herein shall prevent to the applicable Seller and Purchaser extent that the Initial Beneficiary elects to purchase any Advances from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Revolving Lenders, such portion of such Allocation, and neither the applicable Seller nor Purchaser Initial Beneficiary Purchase shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, allocated among all Revolving Lenders pro rata and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement each Revolving Lender shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable obligated, subject to the applicable Sellerterms and conditions of Article VI hereof, to sell and such resolution shall be final and binding on deliver to the Parties. The fees and expenses of such accounting firm shall be borne equally by PurchaserInitial Beneficiary, on the one handrelated Initial Beneficiary Purchase Date, a ratable portion of each outstanding Advance of such Revolving Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Revolving Purchased Portion”) equal to: ( Initial Beneficiary Purchase Amount ) Where: Initial Beneficiary Revolving Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase from Warehouse Facility Lenders with respect to which no Wind-Down Event has occurred; and Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Notwithstanding the foregoing, the aggregate amount of the Advances purchased pursuant to each Initial Beneficiary Purchase shall be in a minimum amount of $5,000,000, in the aggregate, per Warehouse Facility, and integral multiples of $100,000 in excess thereof. Each assignment pursuant to this Section 6.1(c) shall be made without representation, warranty or recourse, except that each Warehouse Facility Lender represents and warrants that it is the applicable Seller, on owner of the other hand. The applicable Seller shall provide Purchaser, Advances (or portions thereof) assigned by it and Purchaser shall provide has not created any lien or encumbrance thereon that is not being released as of the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinInitial Beneficiary Purchase Date.

Allocation. Following All amounts constituting consideration for the Closing, Purchaser shall prepare assets and deliver to Sellers an allocation rights of the aggregate consideration Company for U.S. federal income tax purposes shall be allocated among Sellers andthe acquired assets using the residual method as described in Section 1060 of the Code and the Treasury Regulations thereunder and using values determined primarily based on the revenue generated by the respective assets. Within sixty (60) calendar days after the Closing Date, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser Buyer shall also prepare and deliver to the applicable Seller provide Parent with a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code schedule (the “AllocationAllocation Schedule”)) allocating all such amounts as provided herein. The applicable Seller Allocation Schedule shall have thirty become final and binding on the parties hereto fifteen (3015) calendar days after the delivery of the Allocation to review and consent Buyer provides such schedule to the Allocation Parent, unless the Parent objects in writingwriting to Buyer, which consent shall not be unreasonably withheld, conditioned or delayedspecifying the basis for the objections of Parent and preparing an alternative allocation. If the applicable Seller consents to the AllocationParent does object, such Seller Parent and Purchaser Buyer shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith attempt to promptly resolve any such disagreementthe dispute within fifteen (15) calendar days of written notice to Buyer of Parent’s objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and Any such resolution shall be final and binding on the Partiesparties hereto. The Any unresolved disputes shall be promptly submitted to the Accounting Referee for determination, with such determination being final and binding on the parties hereto. Parent on the one hand and Buyer on the other hand will each pay one-half of the fees and expenses of such accounting firm the Accounting Referee. Parent and Buyer shall be borne equally by Purchaser, on the one hand, cooperate with each other and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Accounting Referee in connection with the transactions matters contemplated hereinby this Section 6.13, including, without limitation, by furnishing such information and access to books, records (including, without limitation, accountants work papers), personnel and properties as may be reasonably requested. Each of the parties hereto agrees to (a) prepare and timely file all Tax Returns, including, without limitation, Form 8594 (and all supplements thereto) in a manner consistent with the Allocation Schedule as finalized and (b) act in accordance with the Allocation Schedule for all Tax purposes. The parties hereto will revise the Allocation Schedule to the extent necessary to reflect any post-Closing payment made pursuant to or in connection with this Agreement. In the case of any payment referred to in the preceding sentence, Buyer shall propose a revised Allocation Schedule, and the parties hereto shall follow the procedures outlined above with respect to review, dispute and resolution in respect of such revision.

Allocation. Following (a) No later than thirty (30) calendar days after the Closingdetermination of the Acquisition Closing Date Balance Sheet and the Final Payment Amount Statement (including the final resolution of any dispute related thereto pursuant to Section 2.2(d)), Purchaser Buyer shall prepare and deliver to Sellers an Seller a draft of a statement (the “Draft Allocation Statement”) setting forth the allocation of the aggregate total consideration among Sellers and, for any transactions contemplated paid by Seller to Buyer pursuant to this Agreement that do not constitute an Agreed G Transaction among the assets acquired pursuant to this Agreement for purposes of, and in accordance with, Section 6.161060 of the Code. If, Purchaser within forty-five (45) calendar days of the receipt of the Draft Allocation Statement, Seller shall also prepare and deliver not have objected in writing to such draft, the Draft Allocation Statement shall become the Final Allocation Statement, as defined below. If Seller objects to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Draft Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser Statement in writing of such disagreement within such thirty (30) 45-day period, Seller and thereafter, the applicable Seller Buyer shall attempt negotiate in good faith to promptly resolve any disputed items. If, within ninety (90) calendar days after the receipt of the Draft Allocation Statement, Seller and Buyer fail to agree on such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3allocation, any disputed aspects of such disagreement allocation shall be resolved by an independent accounting firm chosen Accountant in accordance with the procedures set forth in Section 2.2(d). The allocation of the total consideration, as agreed upon by Purchaser Seller and reasonably acceptable Buyer (as a result of either Seller’s failure to object to the applicable Seller, Draft Allocation Statement or of good faith negotiations between Seller and such resolution Buyer) or determined by the Accountant (the “Final Allocation Statement”) shall be final and binding on upon the Partiesparties hereto. The If there is any adjustment to the consideration paid by Seller to Buyer pursuant to this Agreement for purposes of Section 1060 of the Code, any such adjustment shall be allocated, to the extent possible, to the asset(s) resulting in such adjustment, and Buyer shall prepare a revised Draft Allocation Statement reflecting such adjustment which shall, subject to the review and dispute resolution provisions set forth in this Section 2.3(a), replace the Final Allocation Statement. Each of Seller and Buyer shall bear all fees and costs incurred by it in connection with the determination of the allocation of the total consideration, except that the Parties shall each pay one-half (50%) of the fees and expenses of such accounting firm the Accountant retained to resolve any disputed aspects of the allocation prepared pursuant to this Section 2.3(a). (b) Seller and Buyer shall report the transaction contemplated by this Agreement for federal and other applicable income Tax purposes (including income Tax reporting requirements imposed pursuant to Section 1060 of the Code) in accordance with the allocation specified in the Final Allocation Statement (including any adjustment thereof). Each of Seller and Buyer agree to timely file, or cause to be borne equally by Purchasertimely filed, on IRS Form 8594 (and any comparable form under state or local Tax law and including any amendment thereto) and any required attachment thereto in accordance with the one hand, Final Allocation Statement and the applicable Seller, on provide the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, Party with a copy of each such form as filed no later than ten (10) calendar days following the filing thereof. Except as otherwise required pursuant to a “determination” under Section 1313 of the Code (or any information described above required comparable provision of state or local Tax law), neither Seller nor Buyer shall take, or shall permit its Affiliates to be furnished to any Taxing Authority in connection take, a Tax position which is inconsistent with the transactions contemplated hereinFinal Allocation Statement (including any adjustment thereof). In the event any Party receives notice of an audit in respect of the allocation of the consideration paid for the Acquired Assets, such Party shall promptly notify the other Party in writing as to the date and subject of such audit.

Allocation. Following (a) The consideration for the ClosingAssets, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, as determined for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction United States federal income tax purposes pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Treasury Regulations § 1.1060-1(c) (the “AllocationTax Purchase Price”), shall be allocated for such purposes, as provided in Treasury Regulations § 1.1060-1(c) and the other provisions of the Treasury Regulations referred to therein, in the manner specified on Schedule 1.6, a draft of which schedule will be delivered by Buyer in writing to Seller within ninety (90) days of Closing. The applicable If Seller shall have notifies Buyer in writing that it does not accept such draft schedule within thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writingdeemed receipt thereof, which consent shall not be unreasonably withheldnotice must explain the basis for each of Seller’s disagreements with such draft schedule, conditioned or delayed. If the applicable Seller consents parties agree to the Allocation, such Seller and Purchaser shall use such Allocation negotiate in good faith to prepare and file in reach a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms mutually acceptable Schedule 1.6 in accordance with applicable Law, including Forms 8594 Code Section 1060 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with Treasury Regulations thereunder. Failure of Seller to so notify Buyer within such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out period will be deemed acceptance of such Allocation, and neither schedule. In the applicable Seller nor Purchaser shall be required event that the parties are unable to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging reach an agreement on such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement allocation within such thirty (30) day perioddays of Seller’s notice of dispute, the dispute will be submitted to Deloitte & Touche LLP (the “Accountants”), who will determine an appropriate allocation of the disputed items, and thereafterwhose determination shall be binding and conclusive on the parties. In making its determination, the applicable Accountant will not undertake any review of matters not specifically identified by Seller shall attempt as being in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Sellerdispute, and the Accountant’s determination as to each item in dispute will not be outside the range comprised of Buyer’s calculation of such resolution shall be final item and binding on the PartiesSeller’s calculation of such item. The fees and expenses of the Accountant for such accounting firm shall determination will be borne equally paid by PurchaserBuyer, on the one hand, and the applicable Seller, on the other hand. The applicable , in such amount(s) as shall be determined by the Accountant based on the proportion that the aggregate amount of disputed items submitted to the Accountant that is unsuccessfully disputed by Buyer, on the one hand, or Seller, on the other hand, as determined by the Accountant, bears to the total amount of such disputed items so referred to the Accountant for resolution. (b) Buyer and Seller shall provide Purchaserexecute and file all federal income Tax Returns in a manner consistent with Schedule 1.6 as ultimately established under this Section 1.6, and Purchaser shall provide not take any position in any other Tax Return, before any Governmental Authority, or in any Tax proceeding that is inconsistent with any such allocation, except pursuant to a final “determination” (as defined in Section 1313(a) of the applicable SellerCode or corresponding provision of state, local or foreign Applicable Law). Buyer and Seller shall timely file any required IRS Forms 8594 and any other United States federal income Tax Return prepared in a manner consistent with a copy of Schedule 1.6 and shall file any information described above required to be furnished to other Tax Return with any Taxing state, local or foreign Governmental Authority in connection with the transactions contemplated hereina manner that is not inconsistent therewith.

Allocation. Following The Sellers and Buyer agree to allocate the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Final Purchase Price and other consideration paid in exchange for among the Purchased Assets, prepared Assets in accordance with the pro forma allocation schedule attached hereto as Schedule 3.4 and the principles of Code Section 10601060 and the regulations thereunder which final allocation schedule will be determined after the date hereof, and if applicable, Section 338, of but by a date no later than ninety (90) days after the Tax Code Closing Date (the “AllocationAllocation Schedule”). The applicable Seller Sellers and Buyer agree that the Sellers’ amount realized for income tax purposes shall have thirty not include any Royalty Advances as defined in and paid under the New Settlement Agreement. If the parties are unable to agree on the final Allocation Schedule within ninety (3090) days after the delivery Closing Date, a third-party appraiser selected by Buyer, and reasonably acceptable to the Sellers, the fees of which shall be borne equally by Buyer and the Sellers, shall resolve the allocation of the consideration to any items with respect to which there is a dispute between the parties. In the absence of manifest error, the determination of the Allocation Schedule by the third-party appraiser shall be final and binding on all parties and shall not be subject to review contest. Each of the parties hereto agree that: (i) none of the parties shall take a position on any Tax Return (including IRS Form 8594) that is in any way inconsistent with the Allocation Schedule without the written consent of the other parties or unless specifically required by an applicable Government Authority; and consent (ii) they shall promptly advise each other regarding the existence of any Tax audit, controversy or litigation related to the Allocation in writingSchedule. Notwithstanding the foregoing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent Buyer or the applicable Seller and Purchaser Sellers from settling any proposed deficiency or adjustment assessed against it by any Governmental Government Authority based upon or arising out of such Allocationthe Allocation Schedule, and neither Buyer nor the applicable Seller nor Purchaser Sellers shall be required to litigate before any court, court any such proposed deficiency or adjustment by any Taxing Government Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAllocation Schedule.

Allocation. Following (a) Within sixty (60) days after determination of the ClosingPurchase Price in accordance with Section 2.1(c), Purchaser Buyer shall prepare and deliver to Sellers an Seller a statement (the “Allocation Statement”) reflecting the allocation of the aggregate consideration final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income tax purposes, among Sellers the Class B Interests of each JV Entity and, for any transactions contemplated by this Agreement with respect to that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation portion of the adjusted Purchase Price and other consideration paid in exchange for allocated to each JV Entity, among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, separate classes of assets of such JV Entity (including the assets of the Tax Project Companies owned by such JV Entity) in a manner that is consistent with the allocation methodology provided by Section 755 and Section 1060 of the Code and the Treasury Regulations promulgated thereunder (the “Allocation”). The applicable Within thirty (30) days following the receipt by Seller of the Allocation Statement, Seller shall have review the Allocation and submit to Buyer in writing any proposed changes to the Allocation Statement. Unless Seller objects to the Allocation Statement with written notice to Buyer specifying the reasons therefor in reasonable detail by the expiration of such thirty (30) day period, the Allocation Statement prepared and delivered to Seller pursuant to this Section 2.2(a) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Allocation. (b) If Seller timely submits proposed changes to the Allocation Statement in accordance with Section 2.2(a), then the Parties shall work in good faith to resolve any dispute as to the Allocation Statement which Seller timely notified Buyer pursuant to Section 2.2(a) within thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedreceiving an objection notice from Seller. If the applicable Buyer and Seller consents are unable to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based agree upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement an allocation within such thirty (30) day period, then none of Buyer or Seller will be bound by the Allocation Statement prepared by Buyer, and thereaftereach of Buyer and Seller (and each of their respective Affiliates) may independently determine its own allocation of the Purchase Price and file its Tax Returns using alternative allocations of its choosing. If Buyer and Seller ultimately agree on the Allocation Statement, the applicable Buyer and Seller shall attempt in good faith file (and shall cause each of their respective Affiliates to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection file) all income Tax Returns consistent with the transactions contemplated hereinAllocation Statement.

Allocation. Following the ClosingThe Seller shall, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have later than thirty (30) days after the delivery Closing Date, prepare and deliver to the Buyer an allocation of the Allocation Purchase Price ((with respect to the Assumed Liabilities and other relevant items, to the extent properly taken into account for Tax purposes) among the Purchased Assets (the “Allocation”) in accordance with Section 1060 of the Code, the Treasury Regulations thereunder and other applicable Law for the Buyer’s review and consent approval (such approval not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed). Any reasonable comments provided by the Buyer to the Seller in accordance with this Section 3.3 shall be considered by the Seller in good faith. The Allocation shall be conclusive and binding on the Parties unless the Buyer notifies the Seller in writing that the Buyer objects to one or more items reflected in the Allocation, and specify the reasonable basis for such objection, within ten (10) days after delivery to the Buyer of the Allocation. In the case of such an objection, the Seller and the Buyer shall negotiate in good faith to resolve any disputed items. Any resolution by the Seller and the Buyer shall be conclusive and binding on the parties once set forth in writing (any such conclusive and binding Allocation, the “Final Allocation”). If the applicable Seller consents and the Buyer are unable to resolve all disputed items within fifteen (15) days after the delivery of the Buyer’s written objection to the AllocationSeller, the Buyer and the Seller shall jointly retain a mutually agreed independent internationally recognized accounting firm (the “Accounting Firm”) (which may in turn select an appraiser, if needed) to resolve any disputed item(s). The costs, fees and expenses of the Accounting Firm shall be borne half by the Buyer and half by the Seller. The Accounting Firm shall resolve any such Seller dispute within thirty (30) days after the retention, and Purchaser the Final Allocation shall use be adjusted to reflect any such Allocation resolution of any disputed item(s). The Parties agree to prepare (and shall cause their affiliates to) file in a timely manner all appropriate Tax filings, Returns (including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms IRS Form 8594 and 8023, if applicable, with their respective U.S. federal income Tax Returns Return for the taxable year that includes the Closing Date date of the Closing) consistent with, and shall not take no any position in any connection with Tax Return matters that is inconsistent with, the Final Allocation unless otherwise required by a final determination within the meaning of Section 1313 of the Code or any corresponding provision of state, local or non-U.S. Law, or as the Buyer or the Seller (as applicable) determines is necessary to settle a dispute with a Tax authority after making a good faith effort to defend the Final Allocation. In the event that a Governmental Authority disputes the Final Allocation, the Party receiving notice of such Allocation; provideddispute shall promptly notify the other Party hereto, however, that nothing contained herein shall prevent and the applicable Seller and Purchaser from settling the Buyer shall, and shall cause their respective Affiliates to, use their reasonable best efforts to defend such Final Allocation in any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such applicable proceeding. Notwithstanding the foregoing, in administering the Bankruptcy Case, the Bankruptcy Court shall not be required to apply the Final Allocation, and neither the applicable Seller Debtors, nor Purchaser any other parties in interest, shall be required to litigate before any court, any proposed deficiency or adjustment bound by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Final Allocation, for purposes of determining the applicable Seller shall notify Purchaser manner in writing of such disagreement within such thirty (30) day periodwhich the Purchase Price should be allocated either, as between the Selling Entities and thereaftertheir respective estates, or as among the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3Purchased Assets themselves, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinfor non-tax purposes.

Allocation. Following 7.1 Not less than ten (10) days prior to the Closing, Purchaser Allocation Date NGG shall prepare confirm to the Reservation Party and deliver to Sellers an allocation any Nominated User(s) of the aggregate consideration among Sellers amount of Reserved Capacity which will be allocated to the Reservation Party or Nominated User(s) on the Allocation Date, provided such amount of Reserved Capacity shall always be the amount requested provided that this is an amount falling within the Reserved Capacity Tolerance. 7.2 An allocation will be made on the Allocation Date pursuant to this Clause 7 where: 7.2.1 the proposed Capacity Charges in respect of the Reserved Capacity where comprising Quarterly NTS Entry Capacity satisfy the net present value (NPV) test provided by NGG to the Reservation Party and, as the case may be, Nominated User(s); 7.2.2 NGG obtains Planning Permission in relation to reinforcement works on reasonably satisfactory terms; 7.2.3 the Reservation Party obtains Planning Permission which the Reservation Party requires for any transactions contemplated the purposes of its facilities to be located at the NTS System Point (and provides NGG with satisfactory evidence of having obtained such Planning Permission); 7.2.4 there are no outstanding sums due for payment by the Reservation Party to NGG under this Agreement; 7.2.5 the Authority has not vetoed such allocation; and 7.2.6 all Demonstration Information required under this Agreement that do not constitute an Agreed G Transaction pursuant has been provided by the Reservation Party to Section 6.16, Purchaser shall also prepare and deliver to NGG. 7.3 Where the applicable Seller Reservation Party is a proposed allocation User NGG will on the Allocation Date register the Reservation Party as holding the Reserved Capacity at the NTS System Point with effect from the Registration Date (for the purposes of the Purchase Price and other consideration paid in exchange for UNC). 7.4 Without prejudice to Clause 6.7, where the Purchased Assets, prepared Reservation Party has submitted a User Nomination(s) in accordance with Section 1060Clause 6, and if applicable, Section 338, NGG will on the Allocation Date register the Nominated User(s) as holding the Reserved Capacity at the NTS System Point with effect from the Registration Date (for the purposes of the Tax Code (the “Allocation”UNC). The applicable Seller shall have thirty (30) days after the delivery . 7.5 An allocation of Reserved Capacity will not be made on the Allocation Date pursuant to review and consent to this Clause 7 where the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year Nominated User(s) notifies NGG that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller it does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required wish to be furnished to any Taxing Authority in connection with allocated the transactions contemplated hereinReserved Capacity.

Allocation. Following The Parties agree that the ClosingPurchase Price, Purchaser the Assumed Liabilities and any other relevant items shall be allocated, for purposes of Section 1060 of the Code, among the Acquired Assets and the non-competition agreements set forth in Section 4.3(a) in accordance with the principles set forth on Schedule 1.5. As soon as reasonably practicable (and in any event not later than ninety (90) days) after the Closing Date, Buyer shall prepare and deliver to Sellers Seller an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule allocating the Purchase Price and any other consideration paid relevant items among the Acquired Assets and the non-competition agreements set forth in exchange for Section 4.3(a) pursuant to Section 1060 of the Purchased Assets, Code and the regulations thereunder and comparable provisions of state and local law (the “Allocation Schedule”). The Allocation Schedule shall be prepared in accordance with Section 1060all relevant provisions of the Code and the Treasury regulations thereunder, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such AllocationSchedule 1.5. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution The Allocation Schedule shall be final and binding on the Parties unless, within thirty (30) days after delivery thereof to Seller, Seller delivers a written notice to Buyer of its objections to the Allocation Schedule. If Seller notifies Buyer in writing within such 30 day period that Seller objects to one or more items reflected in the Allocation Schedule, Seller and Buyer shall negotiate in good faith to resolve such dispute regarding the preparation of the Allocation Schedule within thirty (30) days following Seller’s delivery of notice of such dispute. If the Parties are unable to resolve such dispute within 30 days, the items in disagreement shall be submitted to PricewaterhouseCoopers LLP (or such other firm of independent accountants of national standing to which the Parties agree) for resolution, and, in the absence of fraud or manifest error, such independent accountants’ determination will be conclusive and binding upon the Parties. The fees and expenses of such accounting firm Allocation Schedule as finally determined pursuant to this Section 1.5 shall be borne equally by Purchaser, final and binding on the one handParties for Tax purposes, the Parties shall file all Tax Returns and reports (including Form 8594, Asset Acquisition Statement) in a manner consistent with such Allocation Schedule, and the applicable Seller, on the other hand. The applicable Seller no Party shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of take any information described above required to be furnished to any Taxing Authority in connection position that is inconsistent with the transactions contemplated hereinAllocation Schedule in any audit, examination or other proceeding relating to Taxes, except to the extent otherwise required by Law.

Allocation. Following Within 30 days following the Closingdate of this Agreement, Seller and Purchaser shall prepare and deliver to Sellers an allocation mutually agree on the fair market value of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute Transferred Equity Interests and shall allocate an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation amount of the Purchase Price to the Transferred Equity Interests in an amount equal to such fair market value as determined by the parties. If Seller and other consideration paid in exchange for the Purchased AssetsPurchaser are unable to agree on such allocation, prepared in accordance with Section 1060, Seller and if applicable, Section 338, of the Tax Code Purchaser shall mutually agree on an independent appraisal firm (the “Appraisal Firm”) to determine the fair market value of the Transferred Equity Interests. The opinion of the Appraisal Firm shall be rendered within 60 days following the date of this Agreement and shall be conclusive and binding on the parties, who shall allocate an amount of Purchase Price to the Transferred Equity Interests in an amount equal to their fair market value as determined by the Appraisal Firm (such amount as is agreed by the parties or determined by the Appraisal Firm, the “Mexico Allocation”). The applicable Within 10 days following the determination of the Mexico Allocation, Purchaser shall propose an initial allocation (the “U.S. Allocation”, and together with the Mexico Allocation, the “Allocations”) of the Purchase Price (and any other items required to be treated as purchase price for Tax purposes), less the Mexico Allocation, among the Transferred Assets. Seller shall have thirty (30) 10 days after the delivery of the Allocation to review such proposed allocation and consent to the Allocation if Seller does not inform Purchaser in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocationwriting of any dispute within such period, such proposed allocation shall be conclusive and binding on the parties. In the event there is a dispute and Seller and Purchaser are unable to resolve such dispute within 5 days, Seller and Purchaser shall use refer such Allocation dispute to prepare and file the Appraisal Firm, who shall only determine as to the matters in a timely manner all appropriate Tax filings, including dispute. The conclusions of the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for Appraisal Firm shall be rendered within 10 days following the taxable year that includes date the Closing Date dispute is submitted and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties. The Seller and Purchaser shall adjust the Allocations from time to time as mutually agreed to reflect any adjustments to the Purchase Price hereunder (with any dispute to be resolved by the Appraisal Firm). All fees and expenses of such accounting firm the Appraisal Firm shall be borne shared equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following (a) Schedule 4.21(a) (the “Allocation Schedule”) sets forth the amount of consideration allocated to each of the Transactions to be consummated at the Closing, Purchaser including the transfer of the GDTNA Securities, the GDTE Securities, the DGT Securities, the NGY Securities and the Huntsville Assets. (b) To the extent that a transfer of Equity Securities of an entity is treated as a transfer of such entity’s assets for applicable U.S. federal, state, local or foreign Tax purposes, within thirty (30) days after the Effective Date, SRI shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller Goodyear a proposed allocation of the Purchase Price amount of consideration (plus any additional amounts treated as consideration for applicable U.S. federal, state, local or foreign Tax purposes) allocated to the assets and other consideration paid in exchange for the Purchased Assetsliabilities of such entity, prepared in accordance a manner consistent with Section 1060, and if applicablethe Allocation Schedule, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (the “AllocationAsset Allocation Schedule”). The applicable Seller Goodyear shall have a period of thirty (30) days after the delivery of the Asset Allocation Schedule (the “Response Period”) to review and consent present in writing to SRI notice of any objections that Goodyear may have to the allocations set forth therein (an “Objections Notice”). Unless Goodyear timely objects within the Response Period, the Asset Allocation Schedule delivered by SRI shall be binding on the Parties without further adjustment, absent manifest error. If Goodyear raises any objections within the Response Period, the Parties shall negotiate in writing, which consent shall not be unreasonably withheld, conditioned or delayedgood faith and use their reasonable best efforts to resolve such dispute. If the applicable Seller consents Parties fail to agree within fifteen (15) Business Days after the Allocationdelivery of the Objections Notice, such Seller then the disputed items shall be resolved by the Independent Accounting Firm. All of the corresponding costs, fees and Purchaser expenses of the Independent Accounting Firm shall use such be borne fifty percent (50%) by SRI and fifty percent (50%) by Goodyear. (c) In preparing the Allocation Schedule and Asset Allocation Schedule, the Parties agree, neither DGT nor NGY have any goodwill and, accordingly, the fair market value of each of DGT and NGY shall be equal to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective net book value as of September 30, 2015 (as estimated by the Parties as of the Effective Date). (d) No Party shall take, or permit any of its Affiliates to take, any position inconsistent with the Allocation Schedule or the Asset Allocation Schedule for any applicable Tax Returns for the taxable year that includes the Closing Date and shall take no position purpose, unless required to do so by a final determination of liability in any respect of a Tax Return that is inconsistent with such Allocation; not subject to further appeal, review or modification through proceedings or otherwise, provided, however, that nothing contained herein no such determination shall prevent have any impact on the applicable Seller aggregate amount of consideration payable, or the amount of the Closing Date Payment payable, pursuant to Section 2.6 and Purchaser from settling any proposed deficiency or the Parties hereby agree that no adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required made to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinpayment.

Allocation. Following Buyer and Sellers agree to allocate the ClosingPurchase Price and all other relevant items among the Acquired Assets in accordance with section 1060 of the IRC and the Treasury Regulations (the “Allocation Principles”). No later than thirty (30) days after the Closing Date, Purchaser Buyer shall in good faith prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare Purchase Price (and deliver to the applicable Seller a proposed allocation all other relevant items) as of the Purchase Price and other consideration paid Closing Date among the Acquired Assets determined in exchange for a manner consistent with the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Allocation Principles (the “Purchase Price Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to for Sellers’ review and consent approval (such approval not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed). If the applicable Seller consents Any reasonable comments provided by Sellers to the Allocation, such Seller Buyer under this Section 2.7 shall be considered by the Buyer in good faith. The Purchase Price Allocation shall be conclusive and Purchaser shall use such Allocation binding on the parties unless Sellers notify Buyer in writing that Sellers object to prepare and file one or more items reflected in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Purchase Price Allocation, and neither specify the applicable Seller nor Purchaser shall be required to litigate before any courtreasonable basis for such objection, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day perioddays after delivery to Sellers of the Purchase Price Allocation. In the case of such an objection, Sellers and thereafter, the applicable Seller Buyer shall attempt negotiate in good faith to promptly resolve any such disagreementdisputed items. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement Any resolution by Sellers and Buyer shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties once set forth in writing (any such conclusive and binding Purchase Price Allocation, the “Final Purchase Price Allocation”). The fees If Sellers and expenses Buyer are unable to resolve all disputed items within twenty (20) days after the delivery of such accounting firm Sellers’ written objection to Buyer, each of Buyer and Sellers may separately determine the allocation of the Purchase Price, and there shall be borne equally by Purchaserno Final Purchase Price Allocation. Buyer and Sellers agree (and agree to cause their respective Subsidiaries and Affiliate) to prepare, execute, and file IRS Form 8594 and all Tax Returns on a basis consistent with the Allocation Principles, and if any, the Final Purchase Price Allocation. None of the Parties will take any position inconsistent with the Final Purchase Price Allocation, if any, on any Tax Return or in any audit or Tax proceeding, unless otherwise required by a final “determination” within the one handmeaning of section 1313 of the IRC (or comparable provision of state, local or foreign Tax Law). Notwithstanding the foregoing, the Parties recognize that certain allocations may be necessary prior to the above time schedule, such as in the case of any Transfer Tax filings, and agree to reasonably cooperate in determining the applicable Sellerappropriate allocation in a timely manner. Notwithstanding any other provision of this Agreement, on the other hand. The applicable Seller terms and provisions of this Section 2.7 shall provide Purchaser, and Purchaser shall provide survive the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinClosing without limitation.

Allocation. Following (a) On the ClosingClosing Date, Purchaser Buyer shall prepare and deliver to Sellers Seller, using and based upon the best information available to Buyer, an initial allocation statement (the “Initial Allocation Statement”) reflecting the allocation of the aggregate consideration Base Purchase Price among Sellers andthe Interests including, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16where applicable, Purchaser shall also prepare and deliver to the applicable Seller a proposed further allocation of the Base Purchase Price and other consideration paid to any interests in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Indirect Subsidiaries held by a Direct Subsidiary (the “Initial Allocation”). The applicable As soon as reasonably practicable, but no later than thirty (30) days following the receipt of the Initial Allocation Statement, Seller shall have deliver to Buyer a written report containing any changes that Seller proposes to be made in such schedule (and specifying the reasons therefor in reasonable detail). (b) Within thirty (30) days after the final determination of the Post-Closing Payment Amount, Buyer shall prepare and deliver to Seller a statement (the “Final Allocation Statement”) reflecting the allocation of the final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes, among the Interests (the “Final Allocation”). To the extent required by Section 338 or 1060, the Final Allocation Statement shall include an allocation of that portion of the adjusted Purchase Price allocated to a Direct Subsidiary among the separate classes of assets of such entity (and a further allocation of the Purchase Price attributable to an Indirect Subsidiary among the assets of such subsidiary) in a manner that is consistent with the allocation methodology provided by Section 338 or Section 1060 of the Code and the Treasury regulations promulgated thereunder, as the case may be. Within thirty (30) days following the receipt by Seller of the Final Allocation Statement, Seller shall review the Final Allocation and submit to Buyer in writing any objections or proposed changes to the Final Allocation Statement (an “Objections Notice”). Unless Seller submits an Objections Notice on or before the expiration of such thirty (30) day period, the Final Allocation Statement prepared and delivered to Seller pursuant to this Section 2.2(b) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Final Allocation. (c) If Seller timely submits an Objections Notice in accordance with Section 2.2(b), the Parties shall negotiate in good faith and use their Reasonable Efforts to resolve such dispute. In the event the Parties are unable to resolve any dispute with respect to the Final Allocation Statement within twenty (20) days after the delivery of the Objections Notice, neither Buyer nor Seller will be bound by the Final Allocation Statement as prepared by Buyer, and each Party may independently (and in its sole discretion) (i) determine its own allocation of the Purchase Price between the ownership interests of each Sale Entity and, with respect to review that portion of the adjusted Purchase Price to be allocated to each Sale Entity, among the separate classes of assets of such Sale Entity, and consent (ii) file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. (d) If the Parties ultimately agree on the Final Allocation Statement, (i) such Final Allocation Statement shall be amended as, and to the Allocation in writingextent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Buyer and Seller consents agree to reflect any adjustment to the Purchase Price (as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes), (ii) except to the extent required to comply with audit determinations of any Taxing Authority with jurisdiction over a Party, Buyer and Seller shall report the Contemplated Transactions for all required federal Income Tax and all other Tax purposes in a manner consistent with the Final Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and (iii) no Party shall take no any position in any Tax Return or Tax Proceeding that is inconsistent with such Allocationthe Final Allocation without the consent of the other Parties; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling no Party (or any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser its Affiliates) shall be required to litigate before any court, court or defend in any administrative proceeding (including any Tax audit or examination) any proposed deficiency or adjustment by any Taxing Authority challenging such Final Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following (a) The Buyer Parties shall use their best efforts to provide to Sellers, no later than the Closingthird day prior to the Closing Date, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration Preliminary Purchase Price (plus Assumed Liabilities to the extent properly taken into account under the Code and the regulations promulgated thereunder) among the Assets for Tax purposes, prepared on a basis consistent with the Initial Allocation. Sellers and, for any transactions contemplated shall use their best efforts to review and in their reasonable discretion approve the allocation provided by this Agreement that the Buyer Parties within fifteen (15) days following delivery of the allocation. If Sellers do not constitute approve, then Parent and ICO shall each submit their proposed allocation to the Accounting Mediator (or if no Accounting Mediator has been selected, then an Agreed G Transaction Independent Public Accounting Firm selected as the Accounting Mediator pursuant to the procedures set forth in Section 6.162.07(b)). In such event, Purchaser the Accounting Mediator shall also prepare determine the allocation, which determination shall be (i) in writing and deliver signed by the Accounting Mediator, (ii) delivered to Parent and ICO as soon as practicable after the allocation is submitted to the applicable Seller a proposed allocation of Accounting Mediator but not later than the Purchase Price and other consideration paid in exchange for the Purchased Assetsthirtieth day after such submission, prepared (iii) made in accordance with Section 1060, the Initial Allocation and if applicable, Section 338, of the Tax Code this Agreement and (the “Allocation”). The applicable Seller shall have thirty (30iv) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final conclusive and binding on the Partiesparties hereto on the date of delivery of such resolution. The fees and expenses allocation of such accounting firm the Preliminary Purchase Price pursuant to this subsection shall be borne equally by Purchaser, on referred to as the one hand, "Preliminary Allocation". (b) The Buyer Parties and Sellers agree to revise the Preliminary Allocation to rationally reflect any adjustments in the Preliminary Purchase Price pursuant to Section 2.07. To the extent there are adjustments in the Preliminary Purchase Price and the applicable SellerBuyer Parties and Sellers cannot agree on how to revise the Preliminary Allocation to reflect such adjustments, on the other hand. The applicable Seller then Parent and ICO shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required each submit their proposed revised Preliminary Allocation to be furnished to any Taxing Authority in connection with the transactions contemplated herein.the

Allocation. Following As soon as practicable, but no later than thirty days after the ClosingClosing Date, Purchaser Buyer and Seller shall jointly prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Estimated Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, liabilities of the Tax Code Company existing immediately prior to the Closing among the assets of the Company, based on the fair market value of such assets immediately prior to the Closing, including any allocation to any covenants entered into in connection with this Agreement (the “Allocation”). The applicable Allocation shall be consistent with Section 1060 of the Code and the Treasury Regulations promulgated thereunder, and any analogous provisions of state, local or foreign Law. Promptly after obtaining the Closing Statement pursuant to Section 2.4, Buyer and Seller shall have thirty (30) days after the delivery of update the Allocation to review and consent reflect any adjustments in a manner consistent with past preparation of the Allocation. If any further adjustment is subsequently made to the Purchase Price or other relevant items Buyer and Seller will cooperate with each other to promptly amend the Allocation to reflect such adjustment. The Allocation (as so adjusted) shall be binding on Buyer, the Company, Seller and each of their respective Affiliates for all purposes, including for Tax and financial accounting purposes. Buyer, the Company, Seller and each of their respective Affiliates shall report, act, and file Tax Returns (including Internal Revenue Service Form 8594) in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to all respects and for all purposes consistent with the Allocation, such . Neither Buyer nor Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with nor their respective Tax Returns for the taxable year that includes the Closing Date and Affiliates shall take no any position on any Tax Return, before any Governmental Authority or in any Tax Return judicial proceeding that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If Buyer and Seller do not reach a written agreement as to the applicable Seller does not consent Allocation prior to such the forty-fifth day after the Closing Date or, with respect to any revision of the Allocation, the applicable Seller shall notify Purchaser in writing within a reasonable period of such disagreement within such thirty time (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement which shall be resolved presumed to be forty-five days), then either Buyer or Seller may by an independent accounting firm chosen by Purchaser and reasonably acceptable notice to the applicable Sellerother submit to the Accounting Arbitrator for determination of the Allocation in accordance with the procedural principles of Section 2.4(d) (including as to how the fees, and such resolution shall be final and binding on the Parties. The fees costs and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required Accounting Arbitrator are to be furnished to any Taxing Authority in connection with the transactions contemplated hereinborne) and this Section 2.5.

Allocation. Following On or before ninety (90) days after the Closing, Purchaser Buyers shall prepare cause to be prepared and deliver delivered to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule allocating the Purchase Price and any other items constituting consideration paid for applicable income tax purposes (to the extent known at such time) among the Assets in exchange for the Purchased Assets, prepared in accordance a manner consistent with Section 1060, and if applicable, Section 338, 1060 of the Tax Code (the “Allocation”). The applicable Seller Allocation shall be deemed to be accepted by, and shall be conclusive and binding on, Sellers except to the extent Sellers shall have delivered, within thirty (30) days after the delivery of date on which the Allocation is delivered to review Sellers, a written notice to Buyers stating each item to which Sellers take exception (it being understood that any amounts not disputed shall be final and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedbinding). If the applicable Seller consents a change proposed by Sellers is disputed, then Buyers and Sellers shall negotiate in good faith to the Allocationresolve such dispute. If, such Seller and Purchaser shall use such Allocation to prepare and file in after a timely manner all appropriate Tax filings, including the preparation and filing period of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day perioddays following the date on which Sellers give notice to Buyers of any such proposed change, and thereafterany such proposed change still remains disputed, then the Parties shall submit any such remaining disputed items to a jointly selected accounting firm (the “Accounting Referee”) who shall act as an arbitrator to determine only those items in dispute. Within thirty (30) days following submission to the Accounting Referee, the applicable Seller shall attempt in good faith Accounting Referee will prepare and deliver a written determination to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable with respect to the applicable Seller, and Allocation (such resolution shall be final and binding on Allocation mutually agreed to by the Parties, deemed agreed to by the Parties or finally determined by the Accounting Referee, as applicable, the “Final Allocation”). The fees and expenses costs of such accounting firm Accounting Referee shall be borne equally one-half by Purchaser, on the one hand, Buyers and the applicable Seller, on the other handone-half by Sellers. The applicable Seller Parties shall provide Purchaser(a) use commercially reasonable efforts to update the Final Allocation in a manner consistent with Section 1060 of the Code following any adjustment to the Purchase Price pursuant to this Agreement and (b) file all Tax Returns, and Purchaser including IRS Form 8594, in a manner consistent with the Final Allocation, as adjusted, unless required to do so by a final determination as defined in Section 1313 of the Code. The Parties shall provide the applicable Seller, with a copy promptly inform one another in writing of any information described above required challenge by any tax authority to be furnished the Final Allocation and shall consult and keep one another informed with respect to any Taxing Authority in connection with the transactions contemplated hereinstatus of such challenge.

Allocation. Following (i) The parties agree to allocate the ClosingMerger Consideration, Purchaser shall prepare and deliver to Sellers an allocation the liabilities of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant Company and other items required to Section 6.16, Purchaser shall also prepare and deliver be taken into account to the applicable Seller assets of the Company in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder. Parent will prepare a proposed allocation of the Purchase Price Merger Consideration (and liabilities treated as assumed for Tax purposes and other consideration paid in exchange for capitalized costs) among the Purchased Assets, prepared assets of the Company in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (the “Proposed Allocation”). (ii) Parent will deliver a copy of the Proposed Allocation to the Representative within 120 days following the Closing (or 30 days following the determination of the Final Working Capital) and to the extent that such Proposed Allocation is deemed unreasonable by the Representative, the Representative will have the right to object in writing within 30 days of such delivery. If the Representative does not properly object to the Proposed Allocation, then the Proposed Allocation will become the final allocation for purposes of Section 1060 of the Code (the “Final Allocation”). The applicable Seller shall have thirty (30) days after If the delivery of the Allocation to review and consent Representative properly objects to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Proposed Allocation, Parent and the Representative will use commercially reasonable efforts for a period of 30 days (or such Seller and Purchaser shall use longer period as they may mutually agree) to resolve the dispute. During such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) 30 day period, Parent and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable Representative will have access to the applicable Sellerworking papers, schedules and calculations of the other used in the preparation of the Proposed Allocation. If, at the end of such period, Parent and the Representative are unable to resolve such dispute, then such dispute will be referred to a Settlement Accountant. Parent and the Representative will enter into reasonable and customary arrangements for the services to be rendered by the Settlement Accountant. The Settlement Accountant will be directed to resolve the dispute as promptly as practicable (and in any event within 30 days from the date that the dispute is submitted to it). Parent and the Representative will each furnish to the Settlement Accountant such work papers and other documents and information relating to the disputed issues, and such resolution shall will answer questions as the Settlement Accountant may reasonably request. The determination of the Settlement Accountant will be final final, conclusive and binding on the Partiesparties hereto, and will be the Final Allocation. The fees and expenses of such accounting firm shall be borne equally by PurchaserParent, on the one hand, and the applicable SellerRepresentative, on the other handhand shall each bear 50% of the costs and expenses of the Settlement Accountant arising out of services performed pursuant to this Section 4.15(d). (iii) The Final Allocation will be binding on Parent, the Unitholders and each of their Affiliates for all purposes (including financial accounting purposes, financial and regulatory reporting purposes, and Tax purposes). The applicable Seller shall provide PurchaserRepresentative and Parent will prepare and timely file IRS Form 8594 (Asset Acquisition Statement under Section 1060 of the Code) including any required attachments or supplements thereto, which will reflect and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection consistent with the transactions contemplated hereinFinal Allocation and any adjustments thereto to the extent required by applicable Law. Neither Parent nor the Unitholders will take, nor permit any of their Affiliates to take, for federal, state or local income tax purposes any position (whether in audits, Tax Returns, or otherwise) that is inconsistent with the Final Allocation unless otherwise required by applicable Law. Any adjustments to the Merger Consideration pursuant to this Agreement will result in an adjustment to the Final Allocation in accordance with Section 1060 of the Code and the Treasury Regulations promulgated thereunder.

Allocation. Following the Closing, Purchaser shall prepare Seller and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement Buyer hereby agree that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for shall be allocated to the Purchased Assets, prepared Acquired Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and substantially in the manner set forth on Exhibit G (the “Allocation”). The applicable Buyer shall submit a proposed Allocation to Seller which may reflect post-Closing third party valuation advice not more than thirty (30) days after the Closing, and such proposed Allocation shall be subject to consent from Seller, which consent shall not be unreasonably withheld. Seller shall have thirty (30) days after the delivery from notice of the such proposed Allocation to review object thereto. Any such objection shall be made by written notice and consent shall specify, in reasonable detail, the specific areas of Seller’s disagreement with Buyer’s proposed Allocation and the reasons therefor. Any items of Buyer’s proposed Allocation that Seller does not timely object to in accordance with the preceding sentence shall be deemed final and shall be binding upon the parties hereto. Buyer and Seller shall report, act and file Tax Returns (including, but not limited to Internal Revenue Service Form 8594) in all respects and for all purposes consistent with the Allocation. Upon payment of any amounts pursuant to Article IX (which shall be treated for Tax purposes as an adjustment to the Allocation Purchase Price), Buyer and Seller shall allocate such amounts pursuant to Article IX in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to accordance with the Allocation, and the parties shall mutually prepare, file and deliver on a timely basis IRS Form 8594 consistent with such Seller Allocation. If any Tax authority challenges such allocation, the party receiving notice of such challenge shall give the other prompt written notice thereof and Purchaser the parties shall use their commercially-reasonable efforts to preserve the effectiveness of such Allocation to prepare and file Allocation. No party hereto shall take any position (whether in a timely manner all appropriate Tax filingsaudits, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return or otherwise) that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the Allocation unless required to do so by applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither Law. Any dispute related to the applicable Seller nor Purchaser Allocation shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser decided in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection accordance with the transactions contemplated hereinprocedures set forth in Section 3.3(d).

Allocation. Following the Closing, Purchaser (a) Buyers and Seller shall prepare and deliver use good faith efforts to Sellers attempt to reach agreement on an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code schedule (the “AllocationAllocation Schedule”). The applicable Seller shall have ) allocating the Cash Purchase Price, the Assumed Liabilities and all other relevant items among the Acquired Assets and the Parties’ agreements in the Non-Competition Agreement within the later of 120 days after the Closing Date or thirty (30) days after the delivery Buyers’ receipt of a Third Party valuation report unless otherwise extended by mutual agreement of Buyers and Seller. If Buyers and Seller reach agreement regarding the Allocation to review and consent to Schedule, the Allocation in writing, which consent Schedule shall not become final (the “Final Purchase Price Allocation”) and shall be unreasonably withheld, conditioned or delayed. If the applicable binding on Buyers and Seller consents to the Allocation, such Seller for U.S. federal income tax purposes. (b) Any Final Purchase Price Allocation (and Purchaser any adjustments thereto) shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms be prepared in accordance with applicable Law, including Forms 8594 the rules under Section 1060 of the Code. The Parties recognize that the Cash Purchase Price and 8023, if applicable, with their respective Tax Returns for Assumed Liabilities do not include Buyers’ acquisition expenses or Seller’s selling expenses and that Buyers and Seller will allocate such expenses appropriately. In the taxable year that includes the Closing Date and shall take no position in any Tax Return that event there is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such a Final Purchase Price Allocation, the applicable Seller shall notify Purchaser Parties agree to act in writing of such disagreement within such thirty accordance with the computations and allocations contained in any Final Purchase Price Allocation in any relevant Tax Returns or filings (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve including any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign Law (“1060 Forms”)), except as otherwise required pursuant to a “determination” within the meaning of Section 1313(a) of the Code (or any comparable provision of any state, local or foreign Law), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable Law. (c) If Seller and Buyers are unable to reach a timely agreement regarding the Allocation Schedule, each Party shall be entitled to adopt its own position regarding the Allocation Schedule.

Allocation. Following (i) Prior to Closing, Buyer and PKI shall use reasonable efforts to agree on an allocation on a percentage basis (the “Relative Value Allocation”) to each Seller of the relative value of the Transferred Assets (in the aggregate), Equity Interests and the covenant contained in Section 9.3. In the event that the Parties cannot agree on a Relative Value Allocation prior to the Closing, Purchaser each Party shall be permitted to make such allocations that such Party deems correct in all respects, and Sections 1.2(c)(ii) and 1.2(c)(iii) shall not apply and shall have no force or effect. (ii) In the event that the Parties agree on a Relative Value Allocation, as soon as practicable following the determination of the Adjusted Purchase Price (as defined in Section 1.4(i)), PKI shall prepare and deliver to Sellers Buyer for Buyer’s review and comment in accordance with Section 1.2(c)(iii): (A) an allocation schedule (the “Allocation Schedule”) allocating the Adjusted Purchase Price and the Transferred Liabilities among the Sellers and among the Transferred Assets (in the aggregate), the Equity Interests and the covenant contained in Section 9.3, such Allocation Schedule to be prepared in a manner consistent with the Relative Value Allocation but taking into account any adjustments in determining the Adjusted Purchase Price and the amount and source of any Transferred Liabilities; and (B) an allocation schedule (the “Asset Allocation Schedule”) allocating the portion of the aggregate consideration Adjusted Purchase Price and the Transferred Liabilities attributable to the sale of Transferred Assets among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant the Transferred Assets as of the Closing Date. (iii) Subject to Section 6.161.2(c), Purchaser shall also prepare and deliver in the event that any subsequent adjustment to the applicable Seller a proposed allocation of the Purchase Price occurs as a result of (A) any indemnity payments made pursuant to this Agreement, (B) any adjustment to the amount of Transferred Liabilities or (C) for any other reason, PKI shall adjust the allocations under this Section 1.2(c) in such manner as it shall consider appropriate in its reasonable discretion. The Asset Allocation Schedule (and other consideration paid in exchange for the Purchased Assets, any adjustments thereto) shall be prepared in accordance with the rules under Section 1060, and if applicable, Section 338, 1060 of the Tax Internal Revenue Code of 1986, as amended (the “AllocationCode”). The applicable Seller Parties recognize that the Adjusted Purchase Price and Transferred Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. Notwithstanding anything to the contrary in this Agreement: (I) Buyer shall have thirty forty-five (3045) days after following the delivery receipt of the proposed Allocation Schedule or proposed Asset Allocation Schedule, as the case may be, in which to deliver comments to PKI with respect to the proposed Allocation Schedule or proposed Asset Allocation Schedule (as applicable); and (II) at reasonable times during normal business hours and upon reasonable notice provided to PKI, PKI shall permit Buyer and the representatives of Buyer to examine the financial books and records of PKI and its subsidiaries, to the extent reasonably necessary to allow Buyer to review and consent raise reasonable objections to PKI’s calculation of the amounts set forth in the proposed Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedSchedule and/or proposed Asset Allocation Schedule. If Buyer and PKI disagree on any aspects of the applicable Seller consents to the Allocationproposed Allocation Schedule or proposed Asset Allocation Schedule, such Seller Buyer and Purchaser PKI shall use reasonable efforts to resolve in good faith any such Allocation disagreements as soon as reasonably practicable. The Parties agree to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms act in accordance with applicable Law, including Forms 8594 the computations and 8023allocations contained in the final Allocation Schedule and the final Asset Allocation Schedule (which will either be the Allocation Schedule and Asset Allocation Schedule as proposed by PKI or, if applicable, with their respective Tax Returns for any disagreements are noted per the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocationabove, the applicable Seller shall notify Purchaser in writing Allocation Schedule or Asset Allocation Schedule, as revised to reflect the resolution of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this ) in any relevant Tax Returns (as defined in Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of 2.9(a)) or filings (including any information described above forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers (a) Exhibit A sets forth an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price (and all relevant Assumed Liabilities and other consideration paid in exchange for relevant items) among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “AllocationPreliminary Allocation Schedule”). The applicable Preliminary Allocation Schedule shall be dated or updated, in either instance in a manner mutually acceptable to Seller shall have and Purchaser, as of a date not more than five (5) Business Days prior to the Closing Date. Within thirty (30) days after the delivery final determination of the Final Closing Balance Sheet, Purchaser shall provide Seller a schedule allocating the Purchase Price (and all relevant Assumed Liabilities and other relevant items) among the Purchased Assets (the “Purchase Price Allocation Schedule”) in a manner consistent with the previously approved Preliminary Allocation Schedule. The Preliminary Allocation Schedule and the Purchase Price Allocation Schedule shall be prepared in accordance with the methodologies set forth on Exhibit A. If Seller disagrees with Purchaser’s Purchase Price Allocation Schedule, Seller shall provide notice (the “Allocation Dispute Notice”) to review Purchaser within ten (10) Business Days of the receipt of the Purchase Price Allocation Schedule and consent Purchaser and Seller shall use commercially reasonable efforts to resolve their differences. (b) If Purchaser and Seller fail to agree on an allocation of the Purchase Price within 30 days after Purchaser receives the Allocation in writingDispute Notice, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such then Seller and Purchaser shall use such Allocation jointly submit the disputed matter(s) to prepare and file in a timely manner all appropriate Tax filings, including KPMG LLP or another mutually acceptable nationally recognized independent accounting firm (the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable “Independent Auditor”). Seller and Purchaser from settling any proposed deficiency will furnish, or adjustment by any Governmental Authority based upon cause to be furnished, to the Independent Auditor such work papers, documentation and other reports and information relating to the disputed matter(s) as the Independent Auditor may request or arising out as either of such Allocation, them believes relevant and neither the applicable each of Seller nor and Purchaser shall be required afforded the opportunity to litigate before any courtdiscuss the disputed matter(s) with the Independent Auditor. The Independent Auditor shall make the final determination (the “Auditor’s Allocation Determination”) (A) in reliance upon supporting documentation provided to the Independent Auditor by the parties hereto within 20 Business Days of submission of the disputed matter(s) to the Independent Auditor, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If (B) in writing, (C) available to the applicable Seller does not consent Parties as soon as practicable after the disputed items(s) have been referred to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodIndependent Auditor, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser (D) absent manifest error and reasonably acceptable subject to the applicable Sellerfollowing sentence, nonappealable and such resolution shall be final incontestable by the parties hereto and binding on the Parties. The fees each of their respective Affiliates and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, successors and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.not subject to

Allocation. Following (a) On the ClosingClosing Date, Purchaser Buyer shall prepare and deliver to Sellers Sellers, using and based upon the best information available to Buyer, an initial allocation statement (the “Initial Allocation Statement”) reflecting the allocation of the aggregate consideration Base Purchase Price among Sellers andthe Interests including, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16where applicable, Purchaser shall also prepare and deliver to the applicable Seller a proposed further allocation of the Base Purchase Price and other consideration paid to any interests in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Indirect Subsidiaries held by a DEI Direct Subsidiary or Dominion Questar Direct Subsidiary (the “Initial Allocation”). The applicable As soon as reasonably practicable, but no later than thirty (30) days following the receipt of the Initial Allocation Statement, Sellers shall deliver to Buyer a written report containing any changes that Seller shall have proposes to be made in such schedule (and specifying the reasons therefor in reasonable detail). (b) Within thirty (30) days after the final determination of the Post-Closing Payment Amount, Buyer shall prepare and deliver to Sellers a statement (the “Final Allocation Statement”) reflecting the allocation of the final Purchase Price, as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes, among the Interests (the “Final Allocation”). To the extent required by Section 338 or 1060, the Final Allocation Statement shall include an allocation of that portion of the adjusted Purchase Price allocated to a DEI Direct Subsidiary or a Dominion Questar Direct Subsidiary among the separate classes of assets of such entity (and a further allocation of the Purchase Price attributable to an Indirect Subsidiary among the assets of such subsidiary) in a manner that is consistent with the allocation methodology provided by Section 338 or Section 1060 of the Code and the Treasury regulations promulgated thereunder, as the case may be. Within thirty (30) days following the receipt by Sellers of the Final Allocation Statement, Sellers shall review the Final Allocation and submit to Buyer in writing any objections or proposed changes to the Final Allocation Statement (an “Objections Notice”). Unless Sellers submit an Objections Notice on or before the expiration of such thirty (30) day period, the Final Allocation Statement prepared and delivered to Sellers pursuant to this Section 2.2(b) shall be deemed agreed upon by the Parties and shall be deemed conclusive for purposes of the Final Allocation. (c) If Sellers timely submit an Objections Notice in accordance with Section 2.2(b), the Parties shall negotiate in good faith and use their Reasonable Efforts to resolve such dispute. In the event the Parties are unable to resolve any dispute with respect to the Final Allocation Statement within twenty (20) days after the delivery of the Objections Notice, neither Buyer nor Sellers will be bound by the Final Allocation Statement as prepared by Buyer, and each Party may independently (and in its sole discretion) (i) determine its own allocation of the Purchase Price between the ownership interests of each Sale Entity and, with respect to review that portion of the adjusted Purchase Price to be allocated to each Sale Entity, among the separate classes of assets of such Sale Entity, and consent (ii) file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. (d) If the Parties ultimately agree on the Final Allocation Statement, (i) such Final Allocation Statement shall be amended as, and to the Allocation in writingextent, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Buyer and Sellers agree to reflect any adjustment to the Purchase Price (as adjusted to reflect assumed liabilities and other amounts deemed paid by Buyer for federal income Tax purposes), (ii) except to the extent required to comply with audit determinations of any Taxing Authority with jurisdiction over a Party, Buyer and Sellers shall report the Contemplated Transactions for all required federal Income Tax and all other Tax purposes in a manner consistent with the Final Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and (iii) no Party shall take no any position in any Tax Return or Tax Proceeding that is inconsistent with such Allocationthe Final Allocation without the consent of the other Parties; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling no Party (or any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser its Affiliates) shall be required to litigate before any court, court or defend in any administrative proceeding (including any Tax audit or examination) any proposed deficiency or adjustment by any Taxing Authority challenging such Final Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following (a) Litigation to Be Transferred to Semiconductor II. Notwithstanding any contrary provisions in the Closing, Purchaser shall prepare and deliver to Sellers an allocation provisions of the aggregate consideration among Sellers andIndemnification and Insurance Matters Agreement, on the Separation Date, the responsibilities for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation management of the Purchase Price litigation identified in SECTION 3.1(a) of a litigation disclosure letter (the "LITIGATION DISCLOSURE LETTER"), which will be delivered by C-Cube to Semiconductor II or any of its Subsidiaries on the Separation Date, shall be transferred in their entirety from C-Cube and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, its Subsidiaries to Semiconductor II or any of its Subsidiaries and if applicable, Section 338, its Subsidiaries. As of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Separation Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, Semiconductor II or any of its Subsidiaries shall manage the defense of this litigation and shall cause its applicable Seller shall attempt in good faith Subsidiaries to promptly resolve do the same. C-Cube and its Subsidiaries must first obtain the prior consent of Semiconductor II or any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable of its Subsidiaries or its applicable Subsidiary for any action taken subsequent to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority Separation Date in connection with the transactions contemplated hereinlitigation identified in the Litigation Disclosure Letter, which consent cannot be unreasonably withheld or delayed. All other matters relating to such litigation, including but not limited to indemnification for such claims, shall be governed by the provisions of the Indemnification and Insurance Matters Agreement. (b) LITIGATION to be Defended by C-Cube at Semiconductor II's Expense. Notwithstanding any contrary provisions in the Indemnification and Insurance Matters Agreement, C-Cube shall defend, and shall cause its applicable Subsidiaries to defend, the litigation identified in SECTION 3.1(b) of the Litigation Disclosure Letter. All other matters relating to such litigation, including but not limited to indemnification for such claims, shall be governed by the provisions of the Indemnification and Insurance Matters Agreement.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation Each of the Purchase Price Consideration, the liabilities of the Company for U.S. federal income tax purposes, and other consideration paid in exchange for to the Purchased Assetsextent applicable, prepared any liabilities of any Subsidiary, shall be allocated among the Assets owned by the Company, or to the extent applicable, any Subsidiary, and any Non-Company Owned Assets in accordance with Section 1060, and if applicable, Section 338, their relative fair market values as of the Tax Closing Date pursuant to Sections 338 and 1060 of the Code and the Treasury Regulations promulgated thereunder (the “Allocation”). The applicable Seller shall have thirty (30) Within 60 days after the delivery of Closing Date, the Seller shall provide the Purchaser with a proposed Allocation to for the Purchaser’s review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedcomment. If the applicable Seller consents Purchaser does not provide any comments to the Seller in writing within 20 days following delivery by the Seller of the proposed Allocation, such then the Allocation proposed by the Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required deemed to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationbe final and binding absent manifest error. If the applicable Purchaser submits written comments to the Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) 20-day period, the Seller and thereafter, the applicable Seller Purchaser shall attempt negotiate in good faith to promptly resolve any such disagreementdifferences within 30 days following the Seller’s receipt of the Purchaser’s written comments. If the Parties cannot resolve Purchaser and the Seller are unable to reach a disagreement under this Section 3.3resolution within such 30-day period, then the parties shall submit the disputed items to an independent, nationally recognized accounting firm mutually selected by the parties hereto (the “Independent Accounting Firm for the Allocation”) for resolution within 30 days after the date of such disagreement submission. Absent manifest error, the determination of the Independent Accounting Firm for the Allocation shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Partiesparties. The fees and expenses of such accounting firm the Independent Accounting Firm for the Allocation shall be borne equally by the Seller and the Purchaser. Any subsequent payments that are treated, on pursuant to Section 6.08, as adjustments to the one handconsideration for the Purchased Assets shall be reflected in the Allocation in a manner consistent with Sections 338 and 1060 of the Code and the Treasury Regulations promulgated thereunder. For all Tax purposes, the Seller and the Purchaser agree that the transactions contemplated in this Agreement shall be reported for federal, and all comparable state and local, income Tax purposes as a taxable sale of assets and in a manner consistent with the applicable Sellerterms of this Agreement, on including the Allocation, and that none of them shall take any position inconsistent therewith in any Tax Return, in any refund claim, in any litigation, or otherwise. Each of the Purchaser and the Seller agrees to cooperate with the other hand. The in preparing IRS Forms 8594 and 8883 (including, without limitation, a Form 8883 with respect to each applicable Seller shall provide PurchaserSubsidiary), and Purchaser shall provide to furnish the applicable Seller, other with a copy of any information described above required such Forms prepared in draft form within a reasonable period prior to be furnished to any Taxing Authority in connection with the transactions contemplated hereindue date of its filing.

Allocation. Following the Closingoccurrence of a Warehouse Facility Termination Event, Purchaser in connection with each Initial Beneficiary Purchase, each Warehouse Facility Lender (including any Wind-Down Lender) shall prepare and deliver be obligated to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare sell and deliver to the applicable Seller Initial Beneficiary, on the Initial Beneficiary Purchase Date, a proposed allocation ratable portion of each outstanding Advance of such Warehouse Facility Lender (such ratable portion, expressed as a percentage of the outstanding principal balance of such Advance, the “Allocable Purchased Portion”) equal to: ( Initial Beneficiary Purchase Price Amount ) Initial Beneficiary Purchase Amount = The aggregate principal balance of the Advances proposed to be purchased pursuant to such Initial Beneficiary Purchase; and other consideration paid Aggregate Loan Amount = The Aggregate Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Aggregate Wind-Down Loan Amount = The Aggregate Wind-Down Loan Amount, as determined as of the related Initial Beneficiary Purchase Date. Prior to the occurrence of any Warehouse Facility Termination Event, in exchange for connection with each Initial Beneficiary Purchase, the Purchased AssetsInitial Beneficiary may, prepared in accordance with Section 1060its sole discretion, allocate its purchase of Advances between the Wind-Down Lenders and the Revolving Lenders, and if each of such Wind-Down Lenders and Revolving Lenders, as applicable, Section 338shall be obligated, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent subject to the Allocation in writingterms and conditions of Article VI hereof, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to sell and deliver to the AllocationInitial Beneficiary, such Seller and Purchaser shall use such Allocation to prepare and file in on the related Initial Beneficiary Purchase Date, a timely manner all appropriate Tax filings, including the preparation and filing corresponding portion of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationits outstanding Advances; provided, however, that nothing contained herein shall prevent to the applicable Seller and Purchaser extent that the Initial Beneficiary elects to purchase any Advances from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Revolving Lenders, such portion of such Allocation, and neither the applicable Seller nor Purchaser Initial Beneficiary Purchase shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, allocated among all Revolving Lenders pro rata and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement each Revolving Lender shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable obligated, subject to the applicable Sellerterms and conditions of Article VI hereof, to sell and such resolution shall be final and binding on deliver to the Parties. The fees and expenses of such accounting firm shall be borne equally by PurchaserInitial Beneficiary, on the one handrelated Initial Beneficiary Purchase Date, and a ratable portion of each outstanding Advance of such Revolving Lender (such ratable portion, expressed as a percentage of the applicable Selleroutstanding principal balance of such Advance, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.“Allocable Revolving Purchased Portion”) equal to: ( Initial Beneficiary Purchase Amount ) Where:

Allocation. Following The payments contemplated by Article II and any other relevant items for Tax purposes (including the ClosingAssumed Liabilities, Purchaser the “Allocable Amount”) shall prepare be allocated among the Purchased Assets and deliver to Sellers an allocation the covenants and agreements set forth in Section 5.1 in accordance with Section 1060 of the aggregate consideration among Sellers and, Code and the other applicable requirements in the Code and the Treasury Regulations and comparable provisions of state and local Tax Law (including for any purposes of determining each Seller’s gain or loss recognized for income Tax purposes and determining Buyer’s basis in assets acquired for income Tax purposes pursuant to the transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to Agreement) using the applicable Seller a proposed methodology set forth in the allocation schedule attached hereto as Exhibit I. As soon as practicable following the determination of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Final Closing Cash Consideration in accordance with Section 10602.4 (but in no event more than one hundred eighty (180) days after the Closing Date), and if applicable, Section 338, Buyer shall prepare a draft schedule reflecting the allocation of the Tax Code Allocable Amount (including to the “Allocation”)covenants and agreements set forth in Section 5.1) in accordance with Exhibit I and shall submit such allocation to Seller Representative for review. The applicable Seller Representative shall have review such draft schedule and provide any comments thereon in writing to Buyer within thirty (30) days after the Buyer’s delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationdraft schedule; provided, however, that nothing contained herein shall prevent if Seller Representative does not provide any such written comments prior to the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out expiration of such Allocationthirty (30)-day period, and neither the applicable Seller nor Purchaser draft schedule as prepared by Buyer shall be required to litigate before any courtfinal, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationbinding and conclusive on Buyer and Sellers. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement Representative provides written comments within such thirty (30) day 30)-day period, Buyer and thereafter, Seller Representative shall use commercially reasonable efforts to agree on the applicable Seller shall attempt in good faith to promptly resolve any such disagreementamount and proper allocation of the Allocable Amount. If the Parties canBuyer and Seller Representative have not resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding agreed on the Parties. The fees and expenses allocation within forty-five (45) days after Buyer’s delivery of such accounting firm shall be borne equally by Purchaserthe draft schedule, then Buyer, on the one hand, and the applicable SellerSeller Representative, on the other hand, shall each have the right to deliver notice to the other party of its intent to refer the matter for resolution to the Independent Accountant. The applicable Buyer and Seller Representative will each deliver to the other Party and to the Independent Accountant a notice setting forth in reasonable detail their proposed allocations. Within thirty (30) days after receipt thereof, the Independent Accountant will deliver the allocation schedule and provide a written description of the basis for its determination of the allocations therein (such allocations, whether agreed to by Buyer and Seller Representative or determined by the Independent Accountant, shall provide Purchaserbe final, binding and conclusive on Buyer and Sellers). Fifty percent (50%) of all fees, costs and expenses of retaining the Independent Accountant shall be borne by Buyer and fifty (50%) of such fees, costs and expenses of retaining the Independent Accountant shall be borne by Sellers. Each of Buyer and Sellers shall, and Purchaser shall provide the applicable Sellercause their respective Affiliates to, with a copy of any information described above required to be furnished to any Taxing Authority in connection file all Tax Returns consistent with the transactions contemplated hereinallocation as finally determined pursuant to this Section 7.4 and to not take any position contrary thereto in any Tax proceeding (except pursuant to a settlement or determination by a Tax authority or as otherwise required by applicable Law).

Allocation. Following If both Loss covered by these Coverage Guidelines and loss uncovered by these Coverage Guidelines are incurred, either because the ClosingClaim, Purchaser Investigation or Inquiry includes both covered and uncovered allegations or because it includes both insured and uninsured parties, then the Insureds and Coverage Provider agree to use their best efforts to fairly and reasonably allocate such amount between covered Loss and uncovered loss. In the event that a method of allocation cannot be agreed upon by Coverage Provider and the Insureds, then: A. in any arbitration, suit or other proceeding, no presumption shall prepare exist concerning what is a fair and deliver reasonable allocation; B. Coverage Provider shall advance the amount of Costs, Charges and Expenses or Inquiry Costs which they deem fair and proper until a different amount is negotiated by the parties, determined pursuant to Sellers an the arbitration process set forth in subparagraph C. below, or determined judicially; C. Coverage Provider, solely if requested by the Insureds, shall submit the dispute to binding arbitration. The rules of the American Arbitration Association shall apply except with respect to the selection of the arbitration panel, which shall consist of one arbitrator selected by the Insureds, one arbitrator selected by Coverage Provider, and a third independent arbitrator selected by the first two arbitrators. Any negotiated, arbitrated or judicially determined allocation of the aggregate consideration among Sellers andCosts, for Charges and Expenses or Inquiry Costs on account of a Claim, Investigation or Inquiry shall be applied retroactively to all Costs, Charges and Expenses or Inquiry Costs on account of such Claim, Investigation or Inquiry, notwithstanding any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver prior advancement to the applicable Seller contrary. Any allocation or advancement of Costs, Charges and Expenses or Inquiry Costs on account of a proposed Claim, Investigation or Inquiry shall not apply to or create any presumption with respect to the allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Loss on account of such AllocationClaim, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency Investigation or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinInquiry.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation In recognition of the aggregate consideration among Sellers andfact that Media Co is classified as a disregarded entity for federal income Tax purposes, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare the purchase and deliver to the applicable Seller a proposed allocation sale of the Purchased Interests hereunder shall be treated as a purchase and sale of the assets of Media Co for federal and applicable state income Tax purposes, and as an “applicable asset acquisition” for purposes of Section 1060 of the Code. The Purchase Price and other consideration paid shall be allocated among the assets owned by Media Co in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of manner determined by the Tax Code Purchaser (the “AllocationAllocation Schedule”). The applicable Purchaser shall deliver Seller shall have thirty the Allocation Schedule within sixty (3060) days after the delivery of the Allocation Closing Date. The Parties agree to review and consent to the Allocation in writingfile all Tax Returns (including IRS Form 8594 and, which consent shall not be unreasonably withheldif required, conditioned or delayed. If the applicable Seller consents to the Allocationsupplemental Forms 8594, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with the instructions to Form 8594) and any other forms, reports or information statements required to be filed pursuant to Section 1060 of the Code and the applicable Lawregulations thereunder, including Forms 8594 and 8023any similar or corresponding provision of state or local Tax law, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return a manner that is consistent with the Allocation Schedule and to refrain from taking any position inconsistent with therewith. The Parties agree to cooperate in the preparation of such Allocationforms and to timely file such forms, reports and information statements in the manner required by applicable Tax law; provided, however, that nothing contained herein shall prevent if no such agreement can be reached with respect to the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither Allocation Schedule within the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty sixty (3060) day period, then each Party shall (i) provide to the other Party such Party’s proposed form of Allocation Schedule, and thereafter, (ii) specify in writing those aspects of the applicable Seller form of the Allocation Schedule proposed by the other Party that such Party disputes. The Parties shall attempt thereafter negotiate in good faith for a further period of fifteen (15) Business Days in order to promptly resolve any such disagreementdisputes. If the Parties cando not resolve a disagreement under this Section 3.3reach an agreement in writing as to the Allocation Schedule within the foregoing timeframe, such disagreement then the matters disputed by the Parties shall be resolved submitted for arbitration by an independent a nationally-recognized accounting firm chosen by Purchaser that agrees to use its best efforts to complete such arbitration within forty-five (45) days and that is reasonably acceptable to (and independent of) Seller and Purchaser which shall arbitrate the applicable dispute and submit a written statement of its adjudication, which statement, when delivered to Seller and Purchaser, shall become final and binding upon Seller and Purchaser, and shall, together with those aspects of the proposed forms of Allocation Schedule submitted by the Parties as to which no objection was made, constitute the Allocation Schedule. If Seller and Purchaser do not agree on the firm after a reasonable period of time, the firm shall be Deloitte & Touche LLP. The firm shall be instructed that it may only consider those items set forth in the proposed forms of Allocation Schedule that are in dispute. The determination of the firm shall (i) be within the range of dispute between Purchaser and Seller, and such resolution shall (ii) constitute an arbitral award that is final, binding and unappealable and upon which a judgment may be final and binding on the Partiesentered by any court having jurisdiction thereof. The fees and expenses of such accounting the firm shall be borne equally by Seller and Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the The Purchase Price and those Assumed Liabilities, costs and other consideration paid items included in exchange “consideration” for purposes of Code Section 1060 (the Purchased Assets, prepared “Section 1060 Consideration”) shall be allocated among the Assets in accordance with this Section 1060, and if applicable, Section 338, of the Tax Code 2.5 (the “Allocation”). The applicable Allocation shall be based on the fair market values of the Assets as of the Closing Date as determined and allocated in accordance with Code Section 1060 and the United States Treasury Regulations thereunder, with the fair market values of the Accounts Receivable and Inventory included in the Assets determined in accordance with GAAP such that tangible assets in these categories are valued at book value as of the Closing Date. As soon as reasonably practicable (and in any event within one hundred twenty (120) days) after the Closing Date, Seller and Buyer shall work together in good faith to finalize the Allocation to reflect the final determinations of the fair market values of assets as of the Closing Date and any changes to the Section 1060 Consideration, and the Allocation as so finalized shall become the “Final Allocation”, which shall be final and binding upon all the parties. If Seller and Buyer are unable to finalize the Allocation during such one hundred twenty (120) day period, then Seller and Buyer shall submit only those disputed items that have not been resolved to an independent accountant mutually chosen by Seller and Buyer for determination, provided, however, that the basis for dispute shall not include any objection to the methodology used to determine the fair market value of the Accounts Receivable and Inventory. The independent accountant’s determination as to each item of dispute shall be binding on the parties, and the Allocation shall Table of Contents be amended in accordance with the independent accountants’ determination (as to the disputed items) and the agreement of Seller and Buyer (as to the items that are not disputed) and shall become the Final Allocation. If any adjustment is subsequently made to the Section 1060 Consideration pursuant to the terms of this Agreement, Buyer and Seller shall have thirty agree to an amended Allocation in accordance with the above procedures, and such amended allocation (30the “Amended Allocation”) shall replace the Final Allocation. Within fifteen (15) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms has been determined in accordance with applicable Lawthis Section 2.5, including Buyer shall cause to be prepared and delivered to Seller IRS Forms 8594 and 8023any required exhibits thereto, if applicableand any similar forms required under applicable state, local or foreign Legal Requirement governing Taxes, which shall conform to the Final Allocation, and Seller and Buyer shall each timely file: (a) the applicable Form(s) 8594 with the IRS in accordance with the requirements of Code Section 1060; and (b) such other forms with the applicable Governmental Body in accordance with the requirements of the applicable Legal Requirement. Any subsequent adjustment to the Section 1060 Consideration reflected in an Amended Allocation shall be reflected in one or more amended Forms 8594 and applicable state, local or foreign Tax forms that Buyer shall cause to be prepared and delivered to Seller within fifteen (15) days after determination of an Amended Allocation. Seller and Buyer shall, and shall cause their respective Affiliates to, each report, act, and file Tax Returns in all respects and for all purposes (including for purposes of Code Section 704(c)) consistent with the taxable year Final Allocation (or Amended Allocation, as applicable). The parties agree that includes the Closing Date and shall take no they will not take, nor will they permit any of their respective Affiliates to take, for Tax purposes, any position (whether in any audits, Tax Return Returns or otherwise) that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be allocations unless required to litigate before any court, any proposed deficiency or adjustment do so by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinLegal Requirement.

Allocation. Following (a) As soon as practicable after the Closingdate of this Agreement, Purchaser Xxxxxx shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller New Mylan a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, Consideration Shares among each of the Tax Code Share Sellers (in respect of the transfer of each Acquired Company) and the French Business IP Seller (the “Share Allocation”). The applicable Seller Such Share Allocation shall have be based on Xxxxxx’x good faith estimate of the relative fair market values of the assets of each Acquired Company and Acquired Company Subsidiary deemed transferred for U.S. federal income Tax purposes in the Reorganization, the French Business IP and any other assets transferred or deemed transferred to New Mylan at the Closing. If New Mylan does not deliver written notice of any dispute (an “Allocation Dispute Notice”) within thirty (30) days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Share Allocation, the applicable Seller Parties agree that the Share Allocation shall notify Purchaser in writing be deemed the Final Share Allocation for all purposes hereunder. Prior to the end of such disagreement thirty (30) day period, New Mylan may accept the Share Allocation by delivering written notice to that effect to Xxxxxx, in which case the Share Allocation shall be deemed the Final Share Allocation for all purposes hereunder when such notice is given. If New Mylan delivers an Allocation Dispute Notice to Xxxxxx within such thirty (30) day period, Xxxxxx and thereafter, New Mylan shall use reasonable best efforts to resolve such dispute during the applicable Seller shall attempt in good faith to promptly resolve any such disagreementthirty (30) day period commencing on the date Xxxxxx receives the Allocation Dispute Notice from New Mylan. If Xxxxxx and New Mylan do not agree upon a final resolution with respect to the Parties cannot resolve a disagreement under this Section 3.3Share Allocation within such thirty (30) day period, such disagreement then the Share Allocation shall be resolved by submitted immediately to an internationally recognized, independent accounting or valuation firm chosen by Purchaser and reasonably acceptable to Xxxxxx and New Mylan (the “Allocation Firm”). The Allocation Firm shall be requested to render a determination of the applicable Sellerdispute within thirty (30) days after referral of the matter to such Allocation Firm, which determination must be in writing and such resolution must set forth, in reasonable detail, the basis therefor. The terms of the appointment and engagement of the Allocation Firm shall be as mutually agreed upon between New Mylan and Xxxxxx. The determination of the Allocation Firm shall be final and binding on the Partiesbinding, absent manifest error. The dispute resolution under this Section 2.11(a) shall constitute an expert determination under New York CPLR Article 76. Any fees and expenses of such accounting firm payable to the Allocation Firm shall be borne equally by PurchaserNew Mylan and Xxxxxx. The Share Allocation accepted by Xxxxxx and New Mylan or determined by the Allocation Firm, as the case may be, shall be the “Final Share Allocation”. New Mylan and Xxxxxx, on behalf of itself, the one handFrench Business IP Seller and the Share Sellers, acknowledge that the Final Share Allocation shall be done at arm’s length based upon a good faith determination of fair market value. (b) The Parties agree that the value of the consideration allocated pursuant to Section 2.11(a) shall be equal to the number of Consideration Shares allocated pursuant to the Final Share Allocation multiplied by the VWAP (such allocation of values, the “Purchase Price Allocation” and the aggregate of all such values, the “Purchase Price”). The Purchase Price Allocation together with the Final Share Allocation shall be the “Final Allocations”. (c) Except as otherwise provided in this Agreement, each of New Mylan, Xxxxxx and each of their respective Affiliates shall be bound by the Final Allocations for purposes of determining (i) the amount and value of Consideration Shares received by each Share Seller and French Business IP Seller, (ii) any Taxes related to the transfer of the Acquired Shares and French Business IP Assets and (iii) any Taxes (including Transfer Taxes) applicable to (x) the conveyance and transfer of the Transferred Business Assets in the Reorganization and (y) the conveyance and transfer of New Mylan Ordinary Shares from New Mylan to Xxxxxx and its Affiliates. New Mylan and Xxxxxx shall prepare and file, and cause their respective Affiliates to prepare and file, their Tax Returns on a basis consistent with the Final Allocations. Except as otherwise provided in this Agreement, none of New Mylan, Xxxxxx or their respective Affiliates shall take any position inconsistent with the Final Allocations in any Tax Return, in any Tax refund claim, in any Action or otherwise unless required by a final determination by an applicable SellerGovernmental Authority. If any Party, on or any Affiliate of any Party, receives notice from any Governmental Authority that such Governmental Authority is disputing the Final Allocations, such Party shall promptly notify the other hand. The applicable Seller shall provide PurchaserParties, and Purchaser shall provide the applicable Seller, with a copy of Xxxxxx and New Mylan agree to use their reasonable best efforts to defend such Final Allocations in any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAction.

Allocation. Following Within sixty (60) days after the Closingdate hereof, Purchaser Buyer shall prepare and deliver to Sellers Seller an allocation of schedule (the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to “Asset Allocation Schedule”) allocating the applicable Seller a proposed allocation portion of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, Assumed Liabilities attributable to the purchase of Acquired Assets by Buyer among the Acquired Assets as of the Tax Code Closing Date. Seller shall have ten (10) days after receipt of the Asset Allocation Schedule to provide the Buyer with written notice of Seller’s objection to such allocations. If Seller does not provide written notice of its objection to the Asset Allocation Schedule within such ten (10) day period, the Asset Allocation Schedule shall become final (together, the “Final Purchase Price Allocation”). The applicable If Seller provides written notice of its objection to the Asset Allocation Schedule within such ten (10) day period, Buyer and Seller shall have negotiate in good faith to agree upon a revised allocation, and any such agreed upon allocation shall become the Final Purchase Price Allocation. If Buyer and Seller cannot agree upon a revised allocation within twenty (20) days following Seller’s written notice of its objection to the Asset Allocation Schedule, then the matters in dispute shall be submitted to the Neutral Accountant, and the Neutral Accountant’s decision on such disputed matters, together with any agreed upon matters, shall constitute the Final Purchase Price Allocation. Buyer and Seller shall use their commercially reasonable efforts to cause the Neutral Accountant to make its determination as promptly as possible and in any event within thirty (30) days after the delivery Neutral Accountant has been retained, including, without limitation, by promptly complying with all reasonable requests for information, books, records and similar items (except to the extent privileged). The cost and expense of the Neutral Accountant for purposes of the foregoing dispute resolution shall be borne fifty percent (50%) by Buyer and fifty percent (50%) by Seller. The Final Purchase Price Allocation to review shall be binding on Buyer and consent Seller. In the event that any subsequent adjustment to the Allocation in writingPurchase Price occurs as a result of (i) any indemnity payments made pursuant to this Agreement, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents (ii) any adjustment to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsamount of Assumed Liabilities or (iii) for any other reason, including the preparation Net Working Capital adjustment, Buyer shall adjust the allocations under this Section 1.2(c) in such manner as it shall consider appropriate in its reasonable discretion and filing of all applicable forms if Seller objects to such allocation, the Parties shall utilize the dispute mechanism set forth in this provision, as applicable. The Final Purchase Price Allocation (and any adjustments thereto) shall be prepared in accordance with applicable Lawthe rules under Section 1060 of the Internal Revenue Code of 1986, including Forms 8594 as amended (the “Code”). The Parties recognize that the Purchase Price and 8023, if applicable, Assumed Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. The Parties agree to act in accordance with their respective the computations and allocations contained in the Final Purchase Price Allocation in any relevant Tax Returns for the taxable year that includes the Closing Date and shall take no position in or filings (including any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency forms or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have No later than thirty (30) days after the delivery Closing, Buyer shall prepare and deliver to the Company a proposed allocation of the Allocation to review Purchase Price, Assumed Liabilities, and consent to all other relevant items for purposes of Section 1060 of the Allocation Code and the Treasury Regulations promulgated thereunder. For purposes of the allocation, the non-compete covenant in writing, which consent Section 6.10(a) shall not be unreasonably withheld, conditioned valued separately from goodwill or delayedother intangibles. The Company shall have fifteen (15) days from the date such allocation is provided by Buyer to provide comments to Buyer on such allocation. If the applicable Seller consents Company does not respond by the end of such fifteen (15) day period or if the Company confirms agreement with such allocation prior to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including end of the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty fifteen (3015) day period, Buyer and thereafterthe Company shall jointly prepare an IRS Form 8594 consistent with Buyer’s proposed allocation. In the event the Company disagrees with the proposed allocation, Buyer and the applicable Seller shall attempt Company agree to negotiate in good faith to promptly resolve any determine the allocation hereunder within ten (10) days from the date on which the Company notified Buyer of such disagreement. If Any issues with respect to the Parties cannot resolve a disagreement allocations under this Section 3.3, 2.4(b) which have not been resolved by the Parties within such disagreement ten (10) day period shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable referred to the applicable Seller, and such resolution Independent Accounting Firm (as defined in Section 2.7(d)) whose determination shall be final and binding on upon the Parties. The fees and expenses of such accounting firm the Independent Accounting Firm shall be borne equally paid by Purchaser, on the one hand, Party whose calculation of the proposed allocation is furthest from the determination rendered by the Independent Accounting Firm. Each of Buyer and the applicable Seller, on the other hand. The applicable Seller Company shall provide Purchaser, and Purchaser shall provide timely file IRS Form 8594 in accordance with such jointly prepared IRS Form 8594 within the applicable Sellerstatutory time limits and shall file all other Tax Returns in a manner consistent with such IRS Form 8594. Neither Buyer nor the Company shall take any position for Tax purposes (whether in audits, Tax Returns, or otherwise) that is inconsistent with a copy of any information described above such final IRS Form 8594 unless otherwise required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinby applicable law.

Allocation. Following the Prior to Closing, Purchaser the Parties shall prepare and deliver endeavor in good faith to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller agree upon a proposed preliminary allocation of the Purchase Price and other consideration paid the Assumed Liabilities among the Acquired Assets and the Shares, for tax purposes, in exchange for compliance with Section 1060 of the Purchased Assets, prepared Code. The Parties shall endeavor in good faith to update the preliminary allocation within fifteen (15) days following the final determination of Closing Working Capital in accordance with Section 1060ARTICLE III, and if applicableto reflect such final determination. In the event that the Parties cannot reach an agreement on the allocation within fifteen (15) days following the final determination of Closing Working Capital in accordance with Article III, Section 338then, of any Party may refer the Tax Code matters in dispute to a mutually acceptable independent appraiser (the “AllocationIndependent Appraiser”)) to assist in determining the allocation described in this Section 2.8. If the allocation is submitted to the Independent Appraiser for resolution, Sellers and Buyer shall enter into a customary engagement letter with the Independent Appraiser. The applicable Seller Independent Appraiser shall have be instructed to deliver to Buyer and Sellers a written determination of the allocation within thirty (30) days after the delivery date of referral thereof to the Independent Appraiser. Each Party shall furnish to the Independent Appraiser such workpapers and other documents and information relating to such allocation as the Independent Appraiser may request and are available to that Party or its Affiliates (or its independent public accountants) and will be afforded the opportunity to present to the Independent Appraiser any material relating to the determination of the Allocation matters in dispute and to review discuss such determination with the Independent Appraiser. The Independent Appraiser may determine the issues in dispute following such procedures, consistent with the provisions of this Agreement, as it reasonably deems appropriate in the circumstances and consent with reference to the Allocation amounts in writingissue. Except as expressly provided herein, which consent the Parties do not intend to impose any particular procedures upon the Independent Appraiser, it being the desire of the Parties that any such disagreement shall be resolved as expeditiously and inexpensively as reasonably practicable. The Independent Appraiser shall act as an expert for the limited purpose of determining the allocation and may not be unreasonably withheldaward damages, conditioned interest, or delayedpenalties to any Party with respect to any matter. If Each Party shall bear its own legal fees and costs of presenting its case. Sellers shall bear one half and Buyer shall bear one half of the applicable Seller consents costs and expenses of the Independent Appraiser. The Parties agree to report and act in accordance with such final allocation in the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, income tax returns (including Forms filing Form 8594 and 8023, if applicable, with their respective Tax Returns Federal income tax return for the taxable year that includes the Closing Date date of the Closing) and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy course of any information described above tax audit, tax review or tax litigation relating thereto, except as otherwise required to be furnished to any Taxing Authority by a determination, as defined in connection with Section 1313 of the transactions contemplated hereinCode.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation (a) The Purchase Price (including any liabilities of the aggregate Company or other consideration treated as purchase consideration for Income Tax purposes), reduced by a portion of the Purchase Price paid to and other amounts of purchase consideration properly attributable to the purchase of the Blocker Shares, shall be allocated among Sellers andthe assets of the Company (including for purposes of Code Section 751 and 755) in accordance with the procedures set forth in this Section 1.05. Within 90 days after the Closing Date, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also Buyer will prepare and deliver to the applicable Seller Sellers' Representative a proposed purchase price allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code schedule (the “"Allocation”"). The applicable Seller shall Sellers' Representative will have thirty (30) a period of 30 days after the delivery its receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If and to notify Buyer of any disputes regarding the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller Sellers' Representative does not consent notify Buyer of a dispute with respect to such Allocationthe Allocation within 30 days after its receipt, the applicable Seller shall notify Purchaser in writing Allocation will be final, conclusive and binding on the parties. If the parties are unable to resolve such dispute within 30 days after Buyer receives notice of such disagreement within such thirty (30) day period, and thereafterthe same, the applicable Seller parties shall attempt in good faith submit the dispute for resolution to promptly the CPA Firm. The CPA Firm shall resolve any such disagreement. If the Parties candisagreements acting as an expert and not resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Sellerarbitrator, and such resolution its decision shall be final and binding on the Partiesparties upon delivery of its written report. The fees In resolving any disputed item, the fees, costs and expenses of such accounting firm the CPA Firm shall be borne equally one-half by PurchaserBuyer and one-half by the Sellers. (b) The Sellers' Representative, on each Seller, Buyer and the one handCompany Parties shall (i) cooperate to revise the Allocation upon any adjustment to the Purchase Price or purchase consideration for Income Tax purposes, and (ii) use the applicable SellerAllocation for all Tax reporting purposes; but, on for the other hand. The applicable Seller avoidance of doubt, shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above not be required to be furnished use the Allocation for purposes of GAAP financial statements or any disclosures related thereto. Buyer and the Sellers agree (i) to file all Tax Returns and determine all Taxes, including all Taxes based on or measured by net income or profits, in accordance with and based upon the Allocation and (ii) not to take any Taxing Authority position inconsistent with such allocation in connection with any Tax audit or judicial or administrative proceeding relating to Taxes, unless otherwise agreed by Buyer and the transactions contemplated hereinSellers' Representative or unless otherwise required by any Governmental Authority.

Allocation. Following the ClosingThe Buyer shall, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have later than thirty (30) days after the delivery Closing Date, prepare and deliver to the Seller an allocation of the Allocation Purchase Price (with respect to the Assumed Liabilities and other relevant items, to the extent properly taken into account for Tax purposes) among the Purchased Assets (the “Allocation”) in accordance with Section 1060 of the Code, the Treasury Regulations thereunder and other applicable Law for the Seller’s review and consent approval (such approval not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed). The Parties agree that 100% of the Purchase Price shall be allocated to “equipment” and treated as a category V asset on form 8594 unless otherwise required by Law. Any reasonable comments provided by the Seller to the Buyer in accordance with this Section 3.3 shall be considered by the Buyer in good faith. The Allocation shall be conclusive and binding on the Parties unless the Seller notifies the Buyer in writing that the Seller objects to one or more items reflected in the Allocation, and specify the reasonable basis for such objection, within ten (10) days after delivery to the Seller of the Allocation. In the case of such an objection, the Seller and the Buyer shall negotiate in good faith to resolve any disputed items. Any resolution by the Seller and the Buyer shall be conclusive and binding on the parties once set forth in writing (any such conclusive and binding Allocation, the “Final Allocation”). If the applicable Seller consents and the Buyer are unable to resolve all disputed items within fifteen (15) days after the delivery of the Seller’s written objection to the AllocationBuyer, the Buyer and the Seller shall jointly retain a mutually agreed independent internationally recognized accounting firm (the “Accounting Firm”) (which may in turn select an appraiser, if needed) to resolve any disputed item(s). The costs, fees and expenses of the Accounting Firm shall be borne by the Buyer. The Accounting Firm shall resolve any such Seller dispute within thirty (30) days after the retention, and Purchaser the Final Allocation shall use be adjusted to reflect any such Allocation resolution of any disputed item(s). The Parties agree to prepare (and shall cause their Affiliates to) file in a timely manner all appropriate Tax filings, Returns (including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms IRS Form 8594 and 8023, if applicable, with their respective U.S. federal income Tax Returns Return for the taxable year that includes the Closing Date date of the Closing) consistent with, and shall not take no any position in any connection with Tax Return matters that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocationwith, the applicable Final Allocation unless otherwise required by a final determination within the meaning of Section 1313 of the Code or any corresponding provision of state, local or non-U.S. Law, or as the Buyer or the Seller shall notify Purchaser in writing of such disagreement within such thirty (30as applicable) day period, and thereafter, the applicable Seller shall attempt in determines is necessary to settle a dispute with a Tax authority after making a good faith effort to promptly resolve any such disagreement. If defend the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.Final

Allocation. Following Buyer and Sellers agree to allocate the ClosingPurchase Price, Purchaser the Assumed Liabilities, and all other relevant items among the Acquired Assets in accordance with section 1060 of the IRC and the treasury regulations thereunder (the “Allocation Principles”). No later than thirty (30) days after the Closing Date, Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and the Assumed Liabilities (and all other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, relevant items) as of the Tax Code Closing Date among the Acquired Assets determined in a manner consistent with the Allocation Principles (the “Purchase Price Allocation”)) for Sellers’ review. The applicable Seller Sellers shall have thirty an opportunity to review the proposed Purchase Price Allocation for a period of ten (3010) days Business Days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Purchase Price Allocation. If Sellers disagree with any aspect of the applicable Seller does proposed Purchase Price Allocation, Sellers shall notify Buyer in writing prior to the end of such ten (10) Business Day period (an “Allocation Objection Notice”), setting forth Sellers’ proposed Purchase Price Allocation and specifying, in reasonable detail, any good faith dispute as to Buyer’s Purchase Price Allocation. If prior to the conclusion of such ten (10) Business Day period, Sellers notify Buyer in writing that it will not consent provide any Allocation Objection Notice or if Sellers do not deliver an Allocation Objection Notice within such ten (10) Business Day period, then the proposed Purchase Price Allocation shall be deemed final, conclusive and binding upon each of the Parties. Buyer and Sellers shall each use commercially reasonable efforts to such resolve any objection by Sellers to the proposed Purchase Price Allocation. If, within five (5) Business Days after Buyer received an Allocation Objection Notice, the Parties have not resolved all objections and agreed upon a final Purchase Price Allocation, the applicable Seller Parties shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by engage an independent accounting firm chosen by Purchaser and reasonably mutually acceptable to Buyer and Sellers (the applicable Seller“Independent Accountant”) to resolve any outstanding disputes, and such resolution shall be final final, conclusive and binding on upon each of the Parties. The fees and expenses disbursements of such accounting firm the Independent Accountant shall be borne shared equally by PurchaserSellers, on the one hand, and the applicable SellerBuyer, on the other hand. The applicable Seller Sellers and Buyer shall provide Purchasermake appropriate adjustments to the Purchase Price Allocation to reflect any adjustments to the Purchase Price. Buyer and Sellers agree (and agree to cause their respective Subsidiaries and Affiliates) to prepare, execute, and Purchaser shall provide the applicable Seller, with file IRS Form 8594 and all Tax Returns on a copy of any information described above required to be furnished to any Taxing Authority in connection basis consistent with the transactions contemplated hereinfinal Purchase Price Allocation, and none of the Parties will take any position inconsistent with the final Purchase Price Allocation on any Tax Return or in any audit or Tax proceeding, in each case unless otherwise required by a change in Law or pursuant to the good faith resolution of a Tax contest. Notwithstanding any other provision of this Agreement, the terms and provisions of this Section 2.6 shall survive the Closing without limitation.

Allocation. Following As soon as practicable following the Closingdetermination of the Adjusted Purchase Price (as defined in Section 1.4(i)), Purchaser PKI shall prepare and deliver to Sellers Buyer: (i) an allocation schedule (the “Allocation Schedule”) allocating the Adjusted Purchase Price and the Assumed Liabilities among the Sellers and among the Acquired Assets (in the aggregate), the Stock and the covenant contained in Section 9.3 hereof, such Allocation Schedule to be prepared in a manner consistent with Schedule 1.2 but taking into account any adjustments in determining the Adjusted Purchase Price and the amount and source of any Assumed Liabilities; and (ii) an allocation schedule (the “Asset Allocation Schedule”) allocating the portion of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare Adjusted Purchase Price and deliver the Assumed Liabilities attributable to the applicable Seller sale of Acquired Assets by the Asset Sellers among the Acquired Assets of the Asset Sellers as of the Closing Date. If Buyer does not provide any comments to PKI in writing within 45 days following delivery by PKI of the proposed Asset Allocation Schedule, then the Asset Allocation Schedule proposed by PKI shall be deemed to be final and binding. If, however, Buyer submits comments to PKI within such 45-day period, PKI and Buyer shall negotiate in good faith to resolve any differences within 30 days. If PKI and Buyer are unable to reach a proposed allocation resolution within such 30 day period, then all remaining disputed items shall be submitted for resolution to the Neutral Accountant, who shall make a final determination as to the disputed items within 30 days after such submission, and such determination shall be final, binding and conclusive on PKI and Buyer. The fees and disbursements of the Neutral Accountant shall be shared equally between PKI and Buyer. In the event that any subsequent adjustment to the Purchase Price occurs as a result of (A) any indemnity payments made pursuant to this Agreement, (B) any adjustment to the amount of Assumed Liabilities or (C) for any other reason, PKI shall adjust the allocations under this Section 1.2(b) in such manner as shall be consistent with the original allocation schedules. The Asset Allocation Schedule (and other consideration paid in exchange for the Purchased Assets, any adjustments thereto) shall be prepared in accordance with the rules under Section 1060, and if applicable, Section 338, 1060 of the Tax Internal Revenue Code of 1986, as amended (the “AllocationCode”). The applicable Seller shall have thirty (30) days after Parties recognize that the delivery of the Allocation Adjusted Purchase Price and Assumed Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. The Parties agree to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms act in accordance with applicable Law, including Forms 8594 the computations and 8023, if applicable, with their respective allocations contained in the Allocation Schedule and the Asset Allocation Schedule in any relevant Tax Returns for the taxable year that includes the Closing Date and shall take no position (as defined in Section 2.9(a)) or filings (including any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency forms or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign Law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable Law.

Allocation. Following If any Company Registration involves an underwritten offering and the Closingmanaging underwriter of such offering shall advise the Company that, Purchaser shall prepare and deliver in its view, the number of securities requested to Sellers be included in such registration exceeds the largest number that can be sold in an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver orderly manner in such offering within a price range acceptable to the applicable Seller Company, the Company shall include Registrable Securities in such registration in the amount as is determined in good faith by the managing underwriters in the case of a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationunderwritten public offering; provided, however, that nothing contained herein such calculation shall prevent not treat Registrable Securities in any manner differently than any other registrable securities of the applicable Seller and Purchaser Company, absent agreement to the contrary If any Holder does not agree to the terms of any such underwriting, such person shall be excluded therefrom by written notice from settling the Company or the underwriter. Any Registrable Securities or other securities excluded or withdrawn from such underwriting shall be withdrawn from such registration. If shares are so withdrawn from the registration or if the number of shares of Registrable Securities to be included in such registration was previously reduced as a result of marketing factors, the Company shall then offer to all persons who have retained the right to include securities in the registration the right to include additional securities in the registration in an aggregate amount equal to the number of shares so withdrawn, with such shares to be allocated among the persons requesting additional inclusion in accordance with Section 3(c). For purposes of this Article 3, in any proposed deficiency or adjustment by circumstance in which all of the Registrable Securities requested to be included in a registration on behalf of the Holders cannot be so included as a result of limitations of the aggregate number of shares of Registrable Securities that may be so included, the number of shares of Registrable Securities that may be so included shall be allocated among the Holders requesting inclusion of shares such that the selling Holders of the Registrable Securities shall have their shares included pro rata on the basis of the aggregate number of shares of Registrable Securities that all Holders had requested to be included in the registration; provided, however, that such allocation shall not operate to reduce the aggregate number of Registrable Securities to be included in such registration. If any Governmental Authority based upon or arising out Holder does not request inclusion of the maximum number of shares of Registrable Securities allocated to such person pursuant to the above-described procedure, the remaining portion of such Allocationperson's allocation shall be reallocated among those requesting Holders whose allocations did not satisfy their requests pro rata on the basis of the number of shares of Registrable Securities held by such Holders that such Holders had requested to be included in the registration, and neither the applicable Seller nor Purchaser this procedure shall be required repeated until all of the shares of Registrable Securities which may be included in the registration on behalf of the Holders have been so allocated. Notwithstanding the foregoing provisions, the Company may withdraw any Registration Statement referred to litigate before in this Article 3 without thereby incurring any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationliability to the Holders (but the Company shall nevertheless pay the Registration Expenses in connection therewith). If any Holder disapproves of the applicable Seller does not consent terms of any such underwriting, it may elect to withdraw therefrom by written notice to the Company and the underwriter. Any Registrable Securities excluded or withdrawn from such underwriting shall be withdrawn from such registration but the reallocation provisions of this Section 3(c) shall continue to apply to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinRegistrable Securities.

Allocation. (a) Following the Closing, Purchaser the Company shall prepare and deliver or cause to Sellers an allocation of be prepared for filing by the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner Company all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year Company for all Tax periods ending on or before December 31, 2008 (the “Pre-Closing Periods”) that includes are due to be filed after the Closing Date (it being understood and agreed that the Company (and/or the Buyer), and not the Sellers, shall be responsible for the filing of all Tax Returns; and for, and for the payment of, any and all Taxes, for all Tax periods commencing after December 31, 2008). Such Tax Returns for Pre-Closing Periods shall be prepared in a manner consistent with the terms of this Agreement and the Company’s past practices, except to the extent required by applicable law. Such Tax Returns for Pre-Closing Periods (including any related workpapers or other information reasonably requested by Buyer), shall be provided to Sellers for review not later than 45 take no position days before the due date for filing such Tax Returns (including extensions). If Sellers do not provide Buyer with a written description of the items in the Tax Returns that Sellers intend to dispute within 15 days following the delivery to Sellers of such documents, Sellers shall be deemed to have accepted and agreed to such documents in the form provided. Buyer and Sellers agree to consult with each other and to negotiate in good faith any timely-raised issue arising as a result of the review of such Tax Returns to permit the filing of such Tax Returns as promptly as possible, which good faith negotiations shall include each side exchanging in writing their positions concerning the matter or matters in dispute and a meeting to discuss their respective positions. In the event the parties are unable to resolve any dispute within 10 days following the delivery of written notice by Sellers of such dispute, Sellers and Buyer shall jointly request the Independent Accountants to resolve any issue in dispute at least 5 business days before the due date of such Tax Return, in order that such Tax Return may be timely filed. If the Independent Accountants are unable to make a determination with respect to any disputed issue within 5 business days before the due date (including extensions) for the filing of the Tax Return in question, then Buyer may require that is inconsistent with the Company file such AllocationTax Return on the due date (including extensions) therefor without such determination having been made and without the consent of Sellers; provided, however, that nothing contained herein such Tax Return shall prevent incorporate such changes as have at the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out time of such Allocationfiling been agreed to by the parties pursuant to this Section 8.8. Notwithstanding the filing of such Tax Return for Pre-Closing Periods, the Independent Accountants shall make a determination with respect to any disputed issue submitted to the Independent Accountants hereunder, and neither the applicable Seller nor Purchaser amount of Taxes, if any, for any Pre-Closing Periods, that are to be allocated to Sellers pursuant to this Section 8.8, shall be required to litigate before any courtdetermined utilizing the determination of the Independent Accountants. The determination of the Independent Accountants shall be binding on all parties; provided, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocationhowever, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve that any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement determination shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable limited to the applicable Seller, and such resolution shall be final and binding on the Partiesof issues in dispute. The Company shall pay the fees and expenses of such accounting firm the Independent Accountants. (b) Buyer and the Company shall prepare or cause to be prepared, and file or cause to be filed, all Tax Returns for the Company for all Tax periods that begin before and end after December 31, 2008, and for all Tax periods that begin after December 31, 2008 and for all Tax periods that end after the Closing Date, and that were not required, under applicable law, to be filed prior to the Closing Date (including for the 2008 calendar year end). Such Tax Returns shall be borne equally prepared by, and at the expense of, the Company, and, to the extent they relate to any Pre-Closing Periods, in a manner consistent with the Company’s past practices, except to the extent required by Purchaserapplicable law. Such Tax Returns for Pre-Closing Periods (including any related workpapers or other information reasonably requested by Sellers), together with a Tax Statement with respect to any such Tax Return, shall be provided to Sellers for their review not later than 45 days before the due date for filing such Tax Returns for Pre-Closing Periods (including extensions). If Sellers do not provide Buyer with a written description of the items in the Tax Returns for Pre-Closing Periods or the Tax Statement that Sellers intend to dispute within 15 days following the delivery to Sellers of such documents, Sellers shall be deemed to have accepted and agreed to such documents in the form provided. Buyer and Sellers agree to consult with each other and to negotiate in good faith any timely-raised issue arising as a result of the review of such Tax Returns for Pre-Closing Periods or the Tax Statement to permit the filing of such Tax Returns for Pre-Closing Periods as promptly as possible, which good faith negotiations shall include each side exchanging in writing their positions concerning the matter or matters in dispute and a meeting to discuss their respective positions. In the event the parties are unable to resolve any dispute within 10 days following the delivery of written notice by Sellers of such dispute, Sellers and Buyer shall jointly request the Independent Accountants to resolve any issue in dispute at least 5 business days before the due date of such Tax Return for Pre-Closing Periods, in order that such Tax Return for Pre-Closing Periods may be timely filed. If the Independent Accountants are unable to make a determination with respect to any disputed issue within 5 business days before the due date (including extensions) for the filing of the Tax Return for Pre-Closing Periods in question, then Buyer and the Company may file such Tax Return on the one handdue date (including extensions) therefor without such determination having been made and without the consent of Sellers; provided, however, that any such Tax Return for Pre- Closing Periods shall incorporate such changes as have at the time of such filing been agreed to by the parties pursuant to this Section 8.8. Notwithstanding the filing of such Tax Return for Pre-Closing Periods, the Independent Accountants shall make a determination with respect to any disputed issue submitted to the Independent Accountants hereunder, and the applicable Selleramount of Taxes that are allocated to Sellers pursuant to this Section 8.8 shall be determined utilizing the determination of the Independent Accountants. The determination of the Independent Accountants shall be binding on all parties; provided, however, that any such determination shall be limited to the resolution of issues in dispute. The Company shall pay the fees and expenses of the Independent Accountants. (c) Sellers shall have no obligation to reimburse Buyer and/or the Company under this Section 8.8 (subject, in any event, to Section 8.15 below) for any Taxes of the Company with respect to any Pre-Closing Period (“Pre-Closing Taxes”) to the extent that the Financial Statements referred to in Section 4.5 above include a provision for the amount of the Company’s Pre-Closing Taxes (determined in accordance with GATAP and in accordance with Section 4.8 above, by the accountant for the Company to be due and payable), and that such Pre-Closing Taxes have been paid (subject, in any event, to Section 8.15 below), on or before the Closing Date. In the case of an audit or Action for Taxes that includes Pre-Closing Taxes, Sellers shall (pursuant to Section 9.8 below) reimburse Buyer and/or the Company under this Section 8.8 and under Section 8.8.4 for any unpaid Pre-Closing Taxes within 15 days after Sellers have received written confirmation of the settlement or other hand. The applicable Seller final resolution of such audit or Action (subject to the provisions of Sections 8.8.1(d) and 8.8.2 below, regarding the furnishing to Sellers of an opportunity to have participated in any such audit or Action). (d) Sellers, Buyer and the Company shall provide Purchaser, (and Purchaser shall provide be given the applicable Seller, with a copy of any information described above required opportunity to be furnished participate in matters related to any Taxing Authority and otherwise) cooperate fully in connection with the transactions contemplated hereinfiling of Tax Returns pursuant to this Section 8.8.1 and any audit, litigation or other proceeding with respect to Taxes of the Company. Such cooperation shall include the reasonable furnishing or making available during normal business hours of personnel, powers of attorney, and the retention and (upon a party’s request) the review of and the provision of records and information that are reasonably relevant to the preparation of any such Tax Return or to any such audit, litigation or other proceeding. Each of Sellers, Buyer and the Company shall (i) retain all books and records that are in his or its possession with respect to Tax matters pertinent to the Company relating to any Pre-Closing Period until the expiration of the applicable statute of limitations (and, to the extent notified by Buyer or Sellers, any extension thereof) of the applicable taxable periods, and abide by all record retention agreements entered into with any taxing authority, and (ii) give the other parties hereto reasonable written notice before transferring, destroying or discarding any such books and records and, if the other party so requests, Sellers or Buyer, as the case may be, shall allow the other party to take possession of such books and records. (e) Buyer and Sellers shall, upon request, use their commercially reasonable efforts to obtain any certificate or other document from any Person as may be necessary to mitigate, reduce or eliminate any Tax that could be imposed (including with respect to the Transaction).

Allocation. Following the Closing, Purchaser (a) Buyer shall prepare and deliver to Sellers have an allocation appraisal of the aggregate consideration among Sellers and, for any transactions contemplated Land and the Building prepared by this Agreement that do not constitute an Agreed G Transaction pursuant independent appraiser of its choice (at Buyer’s sole cost and expense) and shall deliver such appraisal to Section 6.16, Purchaser shall also prepare and deliver to Seller within sixty (60) days after the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”)Effective Date. The applicable Seller shall have thirty (30) days after the delivery of the Allocation receipt thereof to review and consent deliver comments to Buyer regarding such proposed appraisal. If Seller objects in writing to the Allocation proposed appraisal prior to the end of such 30-day period, then Buyer and Seller shall negotiate in writing, which consent shall good faith to resolve such differences. In the event agreement cannot be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement reached within such thirty (30) day perioddays after the date on which Seller objects in writing to Buyer’s proposed appraisal, then the amount of the Purchase Price to be allocated to the Land and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement Building shall be resolved determined by an independent accounting firm chosen by Purchaser and reasonably appraiser mutually acceptable to both Buyer and Seller, the applicable fees and expenses of which shall be shared equally by Buyer and Seller, and such resolution determination shall be final and binding on the Partiesboth Buyer and Seller. The fees amount of the Purchase Price to be allocated to the Land and expenses of such accounting firm the Building as finally determined pursuant to this Section 2.6(a) shall be borne equally by Purchaserreferred to herein as the “Final Fixture Allocation” and the date on which such amount is finalized is referred to as the “Final Fixture Allocation Date.” (b) The Parties agree to determine in good faith whether an allocation of the Purchase Price is necessary for tax or other purposes in good faith. If it is determined that such allocation is necessary, on then Seller shall prepare and deliver to Buyer a proposed allocation of the one handPurchase Price (and all other capitalized costs) among the acquired assets in accordance with Section 1060 of the Internal Revenue Code of 1986, as amended, and the applicable Treasury regulations thereunder (and any similar provision of state, local or foreign law, as appropriate), within twenty (20) days after the Final Fixture Allocation Date, which allocation shall reflect the Final Fixture Allocation. Buyer shall have forty-five (45) days after receipt to review and comment upon the allocation. If Buyer objects in writing to Seller’s proposed allocation prior to the end of such 45-day period (which objection may not be to the Final Fixture Allocation), then Buyer and Seller shall negotiate in good faith to resolve such differences. If Buyer does not object to Seller’s proposed allocation or, following any objection by Buyer, Buyer and Seller are able to agree on an allocation, then Seller and Buyer and their respective affiliates shall report, act, and file tax returns (including, but not limited to Internal Revenue Service Form 8594) in all respects and for all purposes consistent with such agreed allocation, and in any case Buyer and Seller shall report, act and file tax returns in all respects and for all purposes consistent with the Final Fixture Allocation. No more than thirty (30) days prior to the Closing, Buyer shall have the right to perform a bring-down of the appraisal of the Land and the Building (at Buyer’s sole cost and expense) to be performed by the independent appraiser that prepared the appraisal that was the basis for the Final Fixture Allocation. If such bring-down appraisal indicates that the value of the Land and the Building has changed from the Final Fixture Allocation, then such updated amounts shall become the Final Fixture Allocation for all purposes hereof. The Seller, on in consultation with Buyer, shall make any necessary revisions to the other handallocation between the Effective Date and the Closing Date, including any revisions to the allocation required by a change in the Final Fixture Allocation as provided above. The applicable Neither Seller nor Buyer shall provide Purchaser, and Purchaser shall provide the applicable Seller, take any tax position (whether in tax audits or tax returns) that is inconsistent with a copy of any information described above such allocation unless required to do so by applicable law; however, in the event that Buyer and Seller are unable to agree on an allocation of the Purchase Price, then Buyer and Seller can proceed to prepare their own allocations and this Agreement will not be furnished construed as requiring Buyer and Seller to any Taxing Authority in connection use a single agreed allocation except with respect to the transactions contemplated hereinFinal Fixture Allocation. This Section 2.6 shall survive the Closing.

Allocation. Following the Closing, Purchaser shall prepare and Seller will deliver to Sellers Buyer (i) an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price to be paid to Seller pursuant to the terms of this ARTICLE III and other consideration paid any Assumed Liabilities first, among the jurisdictions in exchange for which the Purchased AssetsAcquired Assets are located, prepared and then among the Acquired Assets in accordance with the methodology set forth on Schedule 3.5 and Section 10601060 of the Code, and if applicable(ii) an allocation of adjusted Tax basis among the Intellectual Property Rights owned or treated as owned for Tax purposes by the Transferred Subsidiaries (which allocation shall have been prepared by KPMG), Section 338, in each case within 90 days of the Tax Code Closing Date, or as soon thereafter as reasonably practicable (the “AllocationAllocation Schedule”). The applicable If Buyer does not notify Seller shall have in writing within thirty (30) days after the delivery receipt of the Allocation to review and consent to Schedule from Seller that Buyer disagrees with the allocation of one or more items reflected in the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such AllocationSchedule, the applicable Allocation Schedule as prepared by Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the PartiesParties (the “Final Allocation Schedule”). If, within thirty (30) days after receipt of the Allocation Schedule from Seller, Buyer notifies Seller in writing that Buyer disagrees with the allocation of one or more items reflected in the Allocation Schedule, Buyer and Seller shall use reasonable efforts to resolve such dispute. If Buyer and Seller have not resolved the dispute within ten (10) Business Days, Buyer and Seller shall submit the matter to a nationally recognized independent accounting firm chosen jointly by Buyer and Seller (the “Accounting Firm”), which shall resolve the dispute in accordance with the principles set forth on Schedule 3.5 (in the case of the allocation of Purchase Price and Assumed Liabilities among the Acquired Assets), and the Allocation Schedule as modified in accordance with the decision of the Accounting Firm shall be the Final Allocation Schedule. The fees and expenses of such accounting firm the Accounting Firm shall be borne shared equally by PurchaserBuyer and Seller. In the case of any subsequent adjustment to the purchase price (as determined for Tax purposes) requiring an amendment to the Final Allocation Schedule, Seller shall prepare an amended Final Allocation Schedule in accordance with the principles set forth on Schedule 3.5 (in the one handcase of the allocation of Purchase Price and Assumed Liabilities among the Acquired Assets), which shall be subject to the procedures in this Section 3.5. Buyer and Seller agree to report and to cause each of their respective Subsidiaries to report the Transactions in a manner consistent with the Final Allocation Schedule for all Tax purposes, and that none of them will take any position, or cause their respective Subsidiaries to take any position, inconsistent therewith in any Tax Return, refund claim, litigation or otherwise, unless otherwise required by applicable Law or as otherwise mutually agreed to in writing by Buyer and Seller. Buyer and Seller will cooperate with each other in preparing Internal Revenue Service Form 8594 and any other Tax documentation consistent with the applicable Seller, on Final Allocation Schedule. Buyer and Seller will promptly notify the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy Party in writing upon receipt of notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following The Final Purchase Price will be allocated between the ClosingTarget Equity. The parties agree that, Purchaser for this purpose, (x) the aggregate fair market value of the Blocker Stock is equal to the aggregate fair market value of the units of Hiperos owned by the Blocker at the Closing and (y) the fair market value of the units of Hiperos owned by the Blocker is the same as the fair market value of the units of Hiperos (on a percentage interest basis) owned by Parent and Splitter. Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction Final Purchase Price (other than the portion allocated to the Blocker Stock pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation preceding sentence) among the assets of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Hiperos in accordance with Section 1060Sections 751 and 755 of the Code and the Treasury Regulations thereunder and any similar provisions of state or local law, as appropriate, and if applicable, Section 338, of the Tax Code principles agreed upon as set forth in Schedule 2.8(d) (the “Proposed Allocation”). The applicable Seller Buyer shall have thirty deliver the Proposed Allocation to Parent within ninety (3090) calendar days after the delivery of the Allocation to Closing Date for Parent’s review and consent consent, not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If Parent shall review the applicable Seller consents to Proposed Allocation and provide Buyer with comments within 30 days of the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including date that Parent receives the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Proposed Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller Buyer and Parent shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt work in good faith to promptly resolve any such disagreement. If disputes with respect to the Parties Proposed Allocation and if they cannot resolve a disagreement under this Section 3.3such dispute within 30 days, such disagreement dispute shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable in accordance with the provisions of Section 2.8(l). Furthermore, within sixty (60) days of any adjustment to the applicable SellerFinal Purchase Price under any provision of this Agreement, Buyer shall adjust the Proposed Allocation in a manner consistent with Section 751 and such resolution shall be final and binding on 755 of the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, Code and the applicable SellerTreasury Regulations thereunder (as adjusted, on the other hand. The applicable Seller shall provide Purchaser, “Adjusted Allocation”) and Purchaser shall provide the applicable Seller, with within five Business Days deliver a copy of the Adjusted Allocation Schedule to Parent for Parent’s review and consent, not to be unreasonably withheld, conditioned or delayed. None of Buyer, Target or the Seller Group Parties shall take any information described above position (whether in audits, Tax Returns, or otherwise) which is inconsistent with the Proposed Allocation (or the Adjusted Allocation, as applicable), as finally determined pursuant to this Section 2.8(d), unless required to be furnished to any Taxing Authority in connection with the transactions contemplated hereindo so by Applicable Law.

Allocation. Following the ClosingThe Purchase Price (as determined for U.S. federal income tax purposes, Purchaser shall prepare and deliver including any Assumed Liabilities that are required to Sellers an allocation be treated as part of the aggregate consideration among Sellers andPurchase Price for U.S. federal income tax purposes) shall be determined by the Buyer within sixty (60) days after the Closing Date, for and the Buyer shall notify the Seller of same in writing within such (60) day period (the “Allocation Statement”). The Buyer and the Seller shall attempt to resolve any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant disputes with respect to Section 6.16those amounts within ten (10) days of the Seller’s delivery of the Allocation Statement. If the Buyer and the Seller are unable to resolve any disputes within such ten (10) day period, Purchaser the matters in dispute shall also prepare and deliver be submitted to the applicable Seller Independent Accounting Firm. The decision of the Independent Accounting Firm shall be conclusive and binding upon the Buyer and the Seller. Promptly after the Closing Date (but not before a proposed resolution of all disputes, if any, with regard to the Allocation Statement), the Buyer shall prepare, in consultation with the Seller, those statements or forms (including Form 8594 if available) required by Section 1060 of the Code and the Treasury regulations promulgated thereunder with respect to the allocation of the Purchase Price and other consideration paid in exchange for Price. Such statements or forms shall be prepared consistently with the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, allocation of Purchase Price. Such statements or forms shall be filed by the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, parties with their respective Tax Returns for federal income tax returns as required by Section 1060 of the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, Code and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, Treasury regulations promulgated thereunder and Purchaser each party shall provide the applicable Seller, other party with a copy of such statement or form as filed. If the Buyer and the Seller are unable to resolve any information described above required disputes with respect to such statements or forms, the matters in dispute shall be furnished submitted to any Taxing Authority in connection with the transactions contemplated hereinIndependent Accounting Firm. The decision of the Independent Accounting Firm shall be conclusive and binding upon the Buyer and the Seller. All expenses and disbursements of the Independent Accounting Firm pursuant to this Section 10.1 shall be shared equally by the Buyer and the Seller.

Allocation. Following the Closing, Purchaser shall prepare Buyer and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of will allocate the Purchase Price (and any other consideration paid or deemed paid pursuant to this Agreement) among the Project Assets in exchange for accordance with an allocation schedule to be prepared pursuant to this Section 3.11 (the Purchased Assets, “Purchase Price Allocation Statement”). The Purchase Price Allocation Statement (including any revision thereof) will be prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code (Code. Buyer will deliver a draft of the “Allocation”). The applicable Purchase Price Allocation Statement with supporting work papers and documentation to Seller shall have no later than thirty (30) days after the Closing Date, which draft will be subject to revision to account for any amounts treated as adjustments to the consideration paid with respect to the transactions contemplated by this Agreement for Tax purposes. Seller has the right, for five (5) Business Days after such delivery of the Allocation or adjustment, as applicable, to review and consent object to the Allocation allocation provided in writing, which consent shall not be unreasonably withheld, conditioned or delayedsuch draft. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt Buyer will seek in good faith to promptly resolve any disagreements between them with respect to such disagreementallocation. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall Any disagreements remaining between Seller and Buyer will be resolved by referred to an independent accounting firm chosen mutually agreed to by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties, who will, acting as experts and not as arbitrators, determine the proper allocation under Section 1060 of the Code and will revise the Purchase Price Allocation Statement as it deems appropriate. The Parties will share equally the fees and expenses disbursements of such accounting firm shall firm. The Purchase Price Allocation Statement, as so revised, will be borne equally binding upon Seller and Buyer. Seller and Buyer will each report the federal, state and local and other Tax consequences of the purchase and sale contemplated hereby (including the filing of Internal Revenue Service Form 8594) in a manner consistent with the Purchase Price Allocation Statement and will not take any inconsistent position with respect to the Purchase Price Allocation Statement unless otherwise required by Purchaserapplicable Laws. In the event that the Purchase Price Allocation Statement is disputed by any Authority, on the one hand, and the applicable Seller, on Party receiving notice of such dispute will promptly notify the other hand. The applicable Seller shall provide Purchaser, Party hereto concerning the existence and Purchaser shall provide the applicable Seller, with a copy resolution of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinsuch dispute.

Allocation. Following Consistent with the ClosingIntended Tax Treatment, the parties hereto agree that the Purchase Price, as adjusted pursuant to this Agreement, plus any other items that are required for federal income Tax purposes to be treated as consideration for the purchase of the Company’s assets (the “Total Allocable Price”), shall be allocated (the “Allocation”) among the assets of the Company in a manner consistent with the principles of Section 1060 of the Code (and any similar provision of state or local law, as appropriate) based upon the relative fair market values thereof in accordance with the methodology set forth on Schedule 6.7. Within sixty (60) days following the Closing Date, the Purchaser shall prepare and deliver to the Sellers an allocation of prompt review and comment, the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code draft Allocation (the “Draft Allocation”)) and all supporting schedules for such Draft Allocation. The applicable Seller Sellers shall have thirty (30) days after the delivery receipt of the Draft Allocation to review and consent propose in good faith any changes to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Purchaser’s Draft Allocation. If the applicable Seller does Sellers do not consent object to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement Draft Allocation within such thirty (30) day period, and thereaftersuch Draft Allocation shall become final. If the Sellers object to any portion of the Draft Allocation in writing within thirty (30) days after receipt of the Draft Allocation, the applicable Seller Purchaser and the Sellers shall attempt act in good faith to promptly resolve any such disagreementdispute in the thirty (30) days following the Purchaser’s receipt of the Sellers written objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Sellers do not reach agreement within such thirty (30) day period with respect to all items objected to by the Sellers with respect to the applicable SellerDraft Allocation, the Purchaser and such resolution shall be final and binding on the PartiesSellers will jointly select a certified public accountant of regional reputation (the “Accountant”) to determine any items upon which agreement has not been so reached. The Accountant shall determine all items upon which agreement has not been so reached with respect to the Draft Allocation within thirty (30) days after the submission of such items to the Accountant. The Purchaser and the Sellers shall each bear fifty percent (50%) of the fees and expenses of such accounting firm the Accountant. The Purchaser and the Sellers shall each bear one hundred percent (100%) of their own related expenses other than expenses related to the Accountant. The Parties will file timely any forms and statements required under federal, state and local income Tax Laws consistent with the Draft Allocation as agreed to or as finally determined by the Accountant, as the case may be borne equally (the “Final Allocation Schedule”). The Final Allocation Schedule will be revised to take into account any subsequent adjustments to the Purchase Price and any changes to the assumed liabilities or other consideration required to be taken into account under applicable Law, in the manner provided by Sections 751(a) and 1060 of the Code and the Treasury Regulations thereunder. The Purchaser, on the one hand, and the applicable SellerSellers, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide each agree to promptly notify the applicable Seller, with a copy other in writing upon receipt of notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following Not later than sixty (60) days following the Closing, Purchaser Buyer shall prepare and deliver to Sellers an ‎Seller a statement of allocation of which shall provide for the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other ‎‎(inclusive of the Assumed Liabilities, treated as consideration paid in exchange for to Seller pursuant to Section 1060 of the Purchased AssetsInternal Revenue Code of 1986, prepared as amended (the “Code”)) ‎among the Acquired Assets (the “Allocation Schedule”). Such Allocation Schedule shall be ‎prepared in accordance with the provisions of ‎Code Section 1060, 1060 and if applicable, Section 338, the Treasury Regulations promulgated thereunder and applying the methodology set forth on Schedule 1.2(b) to determine the agreed fair market value of the Tax Code Acquired Assets as contemplated in Treasury Regulation Section 1.1060‑1(c)(4)‎‎, (the “AllocationAllocation Methodology”). The applicable Seller shall have ‎Within thirty (30) days after the delivery receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation Schedule, Seller will propose to prepare Buyer ‎in writing any reasonable changes to such Allocation Schedule together with reasonable support for such changes (and file in a timely manner all appropriate Tax filingsthe event that no such changes are proposed in ‎writing to Buyer within such time period, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocationwill be deemed to have agreed to, and neither the applicable Seller nor Purchaser shall be required to litigate before any courtaccepted, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation‎the Allocation Schedule). If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, Xxxxx and thereafter, the applicable Seller shall Xxxxxx will attempt in good faith to promptly resolve any such disagreementdifferences ‎with respect to the ‎Allocation Schedule, in accordance with the Allocation Methodology, within ‎‎fifteen (15) days after Xxxxx’s receipt of a timely written notice of objection from Seller. If the Parties cannot ‎Buyer ‎and Seller are unable to resolve a disagreement under this Section 3.3such differences within such time period, such disagreement shall then any ‎remaining ‎disputed matters will be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable submitted to the applicable SellerIndependent Accountant for resolution, in ‎accordance ‎with the Allocation Methodology. Promptly, but not later than fifteen (15) days ‎‎after such matters are submitted to it for resolution hereunder, the Independent Accountant will ‎‎determine those matters in dispute and will render a written report as to the disputed matters and ‎‎the resulting allocation of such resolution shall Purchase Price, which report shall, absent manifest error, be final ‎‎conclusive and binding on the Partiesupon Buyer and Seller. The fees and expenses of the Independent ‎‎Accountant in respect of such accounting firm report shall be borne equally paid one-half by Purchaser, Xxxxx and one-half by Seller. ‎Buyer and Seller shall each file or cause to be filed IRS Form 8594 for its taxable year that ‎includes the Closing Date in a manner consistent with the allocation set forth on the one handAllocation ‎Schedule as so finalized, and (except as set forth below relating to a revised Allocation Schedule) ‎shall not take any position on any Tax Return or in the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy course of any information described above Tax audit, review, or ‎litigation inconsistent with the allocation provided in the Allocation Schedule. In the event that ‎any adjustment is required to be furnished made to the Allocation Schedule as a result of any Taxing Authority in connection adjustment to ‎the Purchase Price pursuant to Article IV of this Agreement or otherwise, Buyer shall prepare or ‎cause to be prepared, and shall provide to Seller, a revised Allocation Schedule reflecting such ‎adjustment. Such revised Allocation Schedule shall be prepared consistent with the transactions contemplated herein.Allocation ‎Methodology and subject to review and resolution of timely raised disputes in the same manner ‎as the initial Allocation Schedule. Each of Buyer and Seller shall file or cause to be filed a ‎revised IRS Form 8594 reflecting such adjustments as so finalized for its Taxable year that ‎includes the event or events giving rise to such adjustment, and (except as required by any future ‎revised Allocation Schedule) shall not take any position on any Tax Return or in the course of ‎any Tax audit, review, or litigation inconsistent with the allocation provided in the revised ‎Allocation Schedule.‎

Allocation. Following (a) The Purchase Price and the ClosingAssumed Liabilities shall be allocated among the Assets and the Shares as provided in Section 3.7(b). If the Purchase Price is adjusted pursuant to this Agreement, Purchaser then Schedule 3.7 shall be revised to reflect such adjustment, which shall be made to the Assets or Shares to which the adjustment relates to arrive at a revised allocation. Any Section 3.4(e) Adjustment paid pursuant to Section 3.4(e) shall be allocated pro rata among the Assets and Shares that are ultimately transferred pursuant to this Agreement, with such allocation to be made no later than the time at which the final disposition of all Delayed Shares and Delayed Assets is known and all such amounts have been paid. To the extent permitted by Applicable Law, the allocation, as so determined, shall bind the parties for all purposes, including in respect of Tax and UK stamp duty, provided that for Tax and UK stamp duty purposes the parties may make provisional allocations of any Section 3.4(e) Adjustment based on reasonable estimates of the final allocation, and such adjustments as are necessary to conform the provisional allocations to the final allocations. None of Conopco, Buyer or their respective Affiliates shall take a position in any Tax or UK stamp duty proceeding or audit or otherwise that is inconsistent with the allocation made pursuant to this Section 3.7 except as required by Applicable Law and they shall consult with each other with respect to any Tax or UK stamp duty audit, controversy or litigation relating to the allocation. Conopco, Buyer and their respective Affiliates shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for on a basis consistent with the taxable year that includes the Closing Date foregoing allocation, and shall not take no any inconsistent Tax reporting Table of Contents position in except as required by Applicable Law. Each party shall provide the other with a copy of its proposed Internal Revenue Service Form 8594 relating to this transaction (and any comparable state, local, or foreign form or schedule) not later than ten days prior to filing of the Tax Return to which the form or schedule relates. (b) As soon as reasonably practicable following the date hereof, Conopco and Buyer shall jointly engage Conopco’s Accountants to make an independent recommendation and determination of the respective values of the Assets and Shares based on the principles set forth in Schedule 3.7 hereto. Schedule 3.7 shall also specify the Shares of the non-U.S. and non-U.K. Companies and the Assets of the non-U.S. businesses that is inconsistent will comprise the Note Shares and Assets. Conopco’s Accountants shall perform such determination based solely on such principles and shall not communicate or consult on an ex parte basis with either Conopco or Buyer with respect thereto. Within 60 Business Days following the date hereof, Conopco’s Accountants shall present to Conopco and Buyer simultaneously a report containing the results of its determination as to the respective amounts allocated to the Assets and Shares, together with the schedules and supporting documentation on which such Allocation; provided, however, that nothing contained herein determination was based. Each of Conopco and Buyer shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out have ten Business Days following delivery of such Allocationreport to review the determination of Conopco’s Accountants. In connection with its review of such report, Buyer may consult with Buyer’s Accountants. Following such ten-Business Day period, each of Conopco and Buyer shall deliver to the other party hereto, and neither to Conopco’s Accountants, a written list of its respective comments and disagreements with the applicable Seller nor Purchaser determination of Conopco’s Accountants. Promptly thereafter, Conopco, Buyer and Conopco’s Accountants shall be required consult with one another as a group (but not separately) as to litigate before any court, any proposed deficiency or adjustment the determination made by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodConopco’s Accountants, and thereafterConopco’s Accountants shall consider equally the comments of Conopco and Buyer with respect thereto. Following such consultation, the applicable Seller Conopco’s Accountants shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve make a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable final determination as to the applicable Sellerrespective amounts allocated to the Assets and Shares based on the principles set forth in Section 3.7(a) and on Schedule 3.7 hereto, and such resolution which determination shall be final and binding on upon the Partiesparties as to the values of the Assets and Shares, absent manifest error or a violation by Conopco’s Accountants of the standards (including independence standards) and principles set forth in this Section 3.7. The fees cost of Conopco’s Accountants’ review and expenses of such accounting firm determination shall be borne equally as to 10/13 by Purchaser, on the one hand, Buyer and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein3/13 by Conopco.

Allocation. Following If the ClosingRepresentative disagrees with the Allocation, Purchaser the Representative shall prepare give written notice to Buyer of such disagreement and deliver the specific basis for such disagreement within such 30-day period. Should the Representative fail to Sellers an allocation notify Buyer in writing of a disagreement within such 30-day period, the aggregate consideration among Sellers andRepresentative (on behalf of Sellers) shall be deemed to have agreed with Buyer’s Allocation. If the Representative gives written notice to Buyer of a disagreement and the specific basis for such disagreement within such 30-day period, for then Buyer and the Representative shall negotiate in good faith to resolve any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16disputed items. If, Purchaser shall also prepare and deliver to after a period of 20 days following the applicable Seller a date on which the Representative gives Buyer timely notice of such disagreement, any proposed allocation of change remains disputed, then Sellers, collectively on the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060one hand, and if applicableBuyer, Section 338on the other hand, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of each be entitled to adopt their own positions regarding the Allocation to review the extent of any differences arising from such disputed items, and consent the Representative (on behalf of Sellers) shall be deemed to have otherwise agreed with the Allocation in writing, which consent shall not be unreasonably withheld, conditioned Buyer’s Allocation. To the extent the Parties agree (or delayed. If the applicable Seller consents Representative (on behalf of Sellers) is deemed to agree) on the Allocation, such Seller Allocation, as agreed to (or deemed to be agreed to) is referred to herein as the “Final Allocation.” Buyer and Purchaser Sellers shall use file all Tax Returns (such Allocation as IRS Form 8594 or any other forms or reports required to prepare and file be filed pursuant to Section 1060 of the Code or any comparable provisions of applicable law (“Section 1060 Forms”) in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is consistent with the Final Allocation and refrain from taking any action inconsistent with such Allocationtherewith, unless otherwise required to do so by applicable law or a “determination” within the meaning of Section 1313(a)(1) of the Code; provided, however, that nothing contained herein (i) Buyer’s cost for the Purchased Assets and the covenant not-to-compete described in Section 6.11 may differ from the total amount allocated hereunder to reflect the inclusion in the total cost of items (for example, capitalized acquisition costs) not included in the amount so allocated, (ii) the amount realized by Sellers may differ from the total amount allocated hereunder to reflect transaction costs that reduce the amount realized for federal income Tax purposes, and (iii) neither Seller or any of its Affiliates nor Buyer or any of its Affiliates will be obligated to litigate any challenge to the final Allocation Schedule by a Taxing authority. Buyer and Sellers shall prevent file such Section 1060 Forms timely and in the manner required by applicable Seller law. Buyer and Purchaser from settling Sellers also shall allocate and report any proposed deficiency or adjustment by adjustments to the Purchase Price in accordance with Section 1060 of the Code and the Treasury Regulations thereunder, and any Governmental Authority based upon or arising out allocations made as a result of such Allocationadjustments (to the extent agreed to or deemed to be agreed to, and neither applying the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser same procedures discussed above in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement 2.8(a)) shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to become part of the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation.

Allocation. Following The Purchase Price (plus all other capitalizable costs and all Assumed Liabilities to the Closing, Purchaser shall prepare and deliver extent properly taken into account pursuant to Sellers an allocation the Code) will be allocated for Tax purposes among the Acquired Assets in accordance with Section 1060 of the aggregate consideration among Sellers andCode, for any transactions contemplated as mutually agreed upon by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare Buyer and deliver to the applicable Seller a proposed allocation Seller. No portion of the Purchase Price and other consideration paid shall be allocated in exchange for respect of the Purchased AssetsLease Assignments. Seller shall submit a proposed allocation to Buyer not more than ninety (90) days after the date on which the Actual Net Working Capital Amount is finally determined pursuant to Section 3.3(c) or Section 3.3(d), prepared in accordance with Section 1060as the case may be, and if applicable, Section 338, of the Tax Code (the “Allocation”)such proposed allocation shall be subject to consent from Buyer. The applicable Seller Buyer shall have thirty (30) days after from notice of such proposed allocation to object thereto. Any such objection shall be made by written notice to Seller and shall specify, in reasonable detail, the delivery specific areas of Buyer’s disagreement with Seller’s proposed allocation and the reasons therefor. Seller and Buyer shall negotiate in good faith to resolve any dispute relating to the proposed allocation (and any adjustments necessitated by adjustments to the Purchase Price); provided, that if Seller and Buyer are unable to resolve any such dispute, neither Buyer nor Seller shall be bound by any portion of the Allocation to review proposed allocation as prepared by Seller, and consent to each party may independently determine its own allocation of the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedPurchase Price and file its Tax Returns (and Tax Returns of its Affiliates) using alternative allocations of its choosing. If (a) Buyer does not timely object to Seller’s proposed allocation, or (b) Buyer does timely object but the applicable Seller consents parties ultimately agree to an allocation of the AllocationPurchase Price (in either case, such Seller and Purchaser an allocation, the “Allocation”), the parties shall use such Allocation to prepare and file all Tax Returns (including Internal Revenue Service Form 8594) in a timely manner all appropriate Tax filings, including consistent with the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser a party from settling any proposed deficiency or adjustment by any Governmental Authority taxing authority based upon or arising out of such the Allocation, and neither the applicable Seller nor Purchaser party shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Authority a taxing authority challenging such Allocation. If Each of the applicable Seller does not consent parties shall notify the other if it receives notice that any tax authority proposes any allocation different from that set forth in the Allocation and any adjustments thereto agreed to such Allocationby the parties. In the event of any adjustment to the Purchase Price pursuant to Section 3.3 or ARTICLE VIII, the applicable Seller Allocation shall notify Purchaser be adjusted in writing of such disagreement within such thirty (30) day period, and thereafter, accordance with the applicable Seller shall attempt principles set forth in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein3.4.

Allocation. Following the Closing, Purchaser The Concessionaire shall prepare and deliver to Sellers an allocation of the aggregate consideration Consideration (and all other capitalized costs) among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser the acquired assets in accordance with section 1060 of the Code and the applicable Income Tax Regulations. The Concessionaire shall also prepare and deliver such allocation to the applicable Seller a proposed Authority within 60 Days after the Closing; provided that the Memorandum of Lease attached as Schedule 10 and delivered by the Parties on the date of this Agreement, shall contain the allocation of the Purchase Price Consideration of the portion thereof relating to the lease granted under this Agreement. The Concessionaire acknowledges that (i) the leasing of the System as provided under this Agreement may result in the transfer of the tax ownership of the System from the Authority to the Concessionaire, (ii) the Authority and the Borough, as applicable, will be required to maintain the exclusion of the interest on the System Bonds from the gross income of the owners of the System Bonds for federal income tax purposes and (iii) in order to do so the Authority or the Borough, as applicable, may undertake “remedial actions” under applicable Income Tax Regulations or enter into settlement agreements with the Internal Revenue Service. In no event shall the Concessionaire bear any liability for failure of such “remedial actions” or any other consideration paid in exchange for event that would have an adverse impact on the Purchased Assetstax-exempt status of the System Bonds. The Parties agree that any allocation under said section 1060 must not restrict the Authority’s or the Borough’s ability to preserve the tax-exempt status of the interest on the System Bonds as determined by the Authority or the Borough, as applicable. The Parties agree that any allocation prepared by the Concessionaire that is prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, said section 1060 and the applicable SellerIncome Tax Regulations and does not restrict the ability of the Authority or the Borough, as applicable, to preserve the tax-exempt status of interest on the other hand. The applicable Seller System Bonds shall provide Purchaser, and Purchaser shall provide be binding upon the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinParties.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation If caused by any of the aggregate consideration among Sellers andabove stated causes, for or if caused by any transactions contemplated by this Agreement that do other unanticipated shortage not constitute an Agreed G Transaction pursuant due to Section 6.16Seller’s negligence or mismanagement of its ethylene business, Purchaser shall also prepare the quantity of Ethylene available at Seller’s (or Seller’s supplier’s) plant ordinarily producing Ethylene and deliver deliverable to the applicable agreed upon delivery location for sale hereunder should be insufficient to fulfill Seller’s Ethylene volume commitments, Seller has the right and obligation to allocate its available supply of Ethylene equitably among all term contract customers of Seller and Seller’s (and Seller’s affiliates’) own requirements during the period of such shortage. In order to achieve an equitable allocation result, Seller shall consider its customers’ supply alternatives and if the allocation is expected to cause greater hardship to Buyer due to its dependence on Seller as a proposed sole supplier, then Seller’s allocation of the Purchase Price arrangements will reflect Buyer’s and other consideration paid sole sourced customers’ greater need for Seller’s Ethylene. During any such period of allocation in exchange which Buyer is unable to satisfy its requirements, Buyer may purchase ethylene from another supplier to the extent necessary to satisfy such requirements. If a Force Majeure Event that reduces Buyer’s capability to accept ethylene occurs during the Phase Down, Buyer shall allocate its purchases of ethylene among all of its suppliers equitably. Any ethylene purchased from a third party, or which Buyer made a good faith effort to purchase from a third party, to substitute for volume not supplied by Seller in a period affected by its allocation, sales control or voluntary relief granted by Buyer from Seller’s volume obligations (collectively “Sales Control Actions”), will be added to the volume purchased from Seller in that year for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, purpose of the Tax Code (the “Allocation”)determining rebate applicability. The applicable Seller shall use reasonable commercial efforts to assist Buyer in delivering the ethylene supplied by a third party, including, but not limited to, the use of Seller’s pipelines at no cost to Buyer, provided such effort and use is at no cost to Seller. If purchase or attempt to purchase from a third party is not commercially practicable, then Seller shall use Buyer’s forecasts and recent purchasing activity to determine the disparity between the volume of ethylene sold to Buyer during the affected period and the volume that would have thirty (30) days after been sold absent the delivery Sales Control Actions. Such disparity will be deemed substitute volume for the purpose of determining the Allocation to review and consent purpose of adding volume to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If volume actually sold to determine the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinrebates.

Allocation. Following Within ten (10) days of the ClosingEffective Date, the Purchaser shall prepare and deliver to Sellers the Seller an allocation of the aggregate Purchase Price, the Assumed Liabilities and any other items constituting consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver applicable income Tax purposes (to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for extent known at such time) among the Purchased Assets, Assets prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (the “Allocation”) consistent with the format set forth on Schedule 1.7(b). The applicable Seller shall have No later than thirty (30) days after following receipt by the delivery Seller of the Allocation to review and consent Purchaser’s proposed Allocation, the Seller may deliver to the Allocation Purchaser a statement setting forth any objections thereto (including a description in writing, which consent shall not be unreasonably withheld, conditioned reasonable detail of the factual or delayed. If legal basis for such objection) along with the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any Seller’s proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent fails to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement deliver its proposed Allocation within such thirty (30) day period, the Seller shall be deemed to have accepted the Purchaser’s proposed Allocation. For a period commencing on the date of the Purchaser’s receipt of the Seller’s proposed Allocation and thereafterending on the day prior to the Closing Date, the applicable Seller Parties shall attempt negotiate in good faith to promptly resolve any dispute; provided, that any such disagreement. If the Parties dispute that cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by the Parties within such period shall be referred to an independent accounting firm chosen by Purchaser and reasonably mutually acceptable to the applicable SellerPurchaser and the Seller for its review and resolution, which resolution will be determined within thirty (30) days of such referral and such resolution shall be final and binding on the Parties. The fees , and expenses the cost of such accounting firm shall be borne equally fifty percent (50%) by Purchaserthe Purchaser and fifty percent (50%) by the Seller. The Parties agree (i) to file all Tax Returns (including IRS Form 8594 (Asset Allocation Statement), on if necessary) consistent with the one handAllocation as finally determined pursuant to this Section 1.7(b), and (ii) that neither the Seller nor the Purchaser or any of their respective Affiliates or direct or indirect owners shall take a position on any Tax Return, or in any Tax audit that is in any manner inconsistent with the terms of the Allocation (as so finalized), except as required by applicable SellerLaw. In the event of any adjustment to the purchase consideration hereunder for income tax purposes, on including as a result of any indemnity payment made pursuant to this Agreement or any change to the other handPurchase Price after the Allocation has been agreed upon by Parties, the Parties shall revise the Allocation (as otherwise finalized in accordance with the terms of this Section 1.7(b)) reflecting such adjustment. The Parties hereto will reasonably promptly inform one another of any challenge by any Governmental or Regulatory Authority to any allocation made pursuant to this Section 1.7(b). For the avoidance of doubt, the Parties acknowledge that the Allocation, as it may be modified pursuant to this Section 1.7(b), is being established for federal income tax purposes and applicable Seller shall provide Purchaserstate and local tax purposes, and Purchaser shall provide the is not necessarily applicable Sellerfor any other purposes, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinincluding, without limitation, for financial or accounting purposes.

Allocation. Following (i) The Purchase Price, the Closing, Purchaser shall prepare Assumed Liabilities and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, as determined for United States federal income Tax purposes pursuant to Treasury Regulations Section 1.1060-1(c) (the “Tax Purchase Price”), shall be allocated for such purposes as provided in Treasury Regulations Section 1.1060-1(c) and the Treasury Regulations referred to therein in the manner specified in Section 6.11(c)(ii). Buyer and Seller shall execute and file all federal (and applicable state and local) income Tax Returns in a manner consistent with any allocations agreed or determined pursuant hereto and shall not take any position in any other Tax Return, before any Governmental Authority, or in any Tax proceeding that is inconsistent with any such allocation, except pursuant to a final “determination” (as defined in Section 1313(a) of the Code or corresponding provision of state, local or foreign Law). Buyer and Seller shall timely file any IRS Form 8594 and any other United States federal income Tax Return prepared in accordance a manner consistent with Section 1060the allocations agreed or determined pursuant hereto and shall file any other Tax Return with any state, and if applicable, Section 338, local or foreign Governmental Authority in a manner that is not inconsistent therewith. Any redetermination of the Tax Code Purchase Price within the meaning of Treasury Regulations Section 1.338-7 shall be made as required thereby and shall be taken into account by Buyer and Seller in carrying out the provisions hereof and the preparation and filing of Tax Returns referred to above to the extent applicable. (ii) No later than sixty (60) days following the finalization of the Purchase Price pursuant to this Agreement, Buyer shall prepare and submit to Seller an allocation of the Tax Purchase Price among the Purchased Assets (the “AllocationPurchase Price Allocation Schedule”) as described in this Section 6.11(c) and the methodology set forth in Schedule 6.11(c); provided that no amount shall be allocated to any restrictive covenants. The applicable Such allocation shall be binding upon the parties (and their respective Affiliates), provided that if Seller believes that such allocation is incorrect it shall have so inform Xxxxx in writing no later than thirty (30) days after the delivery of the Allocation such allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation provide Buyer with the reasons for its disagreement along with reasonably sufficient information to prepare and file in a timely manner all appropriate Tax filings, including support the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns reasons for the taxable year that includes the Closing Date and Seller’s disagreement. The parties shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt endeavor in good faith to promptly resolve any such disagreement. If disagreement consistent with the Parties cannot resolve a disagreement under methodology set forth in Section 6.11(c) and if they fail to do so, any disagreements regarding the allocation required by this Section 3.3, such disagreement 6.11(c) shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be submitted for final and binding on resolution to a tax partner at an Independent Accounting Firm to resolve such disagreements (the Parties“Tax Arbitrator”). The fees and expenses of such accounting firm Tax Arbitrator shall be borne equally a tax partner at an Independent Accounting Firm selected by Purchasermutual agreement of Buyer, on the one hand, and the applicable Seller, on the other hand; provided that if the parties are unable to agree on a tax partner at an Independent Accounting Firm to act as the Tax Arbitrator, each party shall select an Independent Accounting Firm and such firms together shall select a tax partner at another Independent Accounting Firm to act as the Tax Arbitrator. The applicable Tax Arbitrator shall only consider those items as to which Xxxxx and Seller shall provide Purchaser, have disagreed and Purchaser shall provide must resolve the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority matter in connection accordance with the transactions contemplated hereinterms and provisions of this Section 6.11(c).

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers Exhibit A sets forth an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price (and all relevant Assumed Liabilities and other consideration paid in exchange for relevant items) among the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “AllocationPreliminary Allocation Schedule”). The applicable Preliminary Allocation Schedule shall be dated or updated, in either instance in a manner mutually acceptable to Seller shall have and Purchaser, as of a date not more than five (5) Business Days prior to the Closing Date. Within thirty (30) days after the delivery final determination of the Final Closing Balance Sheet, Purchaser shall provide Seller a schedule allocating the Purchase Price (and all relevant Assumed Liabilities and other relevant items) among the Purchased Assets (the “Purchase Price Allocation Schedule”) in a manner consistent with the previously approved Preliminary Allocation Schedule. The Preliminary Allocation Schedule and the Purchase Price Allocation Schedule shall be prepared in accordance with the methodologies set forth on Exhibit A. If Seller disagrees with Purchaser’s Purchase Price Allocation Schedule, Seller shall provide notice (the “Allocation Dispute Notice”) to review Purchaser within ten (10) Business Days of the receipt of the Purchase Price Allocation Schedule and consent Purchaser and Seller shall use commercially reasonable efforts to resolve their differences. (b) If Purchaser and Seller fail to agree on an allocation of the Purchase Price within 30 days after Purchaser receives the Allocation in writingDispute Notice, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such then Seller and Purchaser shall use such Allocation jointly submit the disputed matter(s) to prepare and file in a timely manner all appropriate Tax filings, including KPMG LLP or another mutually acceptable nationally recognized independent accounting firm (the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable “Independent Auditor”). Seller and Purchaser from settling any proposed deficiency will furnish, or adjustment by any Governmental Authority based upon cause to be furnished, to the Independent Auditor such work papers, documentation and other reports and information relating to the disputed matter(s) as the Independent Auditor may request or arising out as either of such Allocation, them believes relevant and neither the applicable each of Seller nor and Purchaser shall be required afforded the opportunity to litigate before any courtdiscuss the disputed matter(s) with the Independent Auditor. The Independent Auditor shall make the final determination (the “Auditor’s Allocation Determination”) (A) in reliance upon supporting documentation provided to the Independent Auditor by the parties hereto within 20 Business Days of submission of the disputed matter(s) to the Independent Auditor, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If (B) in writing, (C) available to the applicable Seller does not consent Parties as soon as practicable after the disputed items(s) have been referred to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day periodIndependent Auditor, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser (D) absent manifest error and reasonably acceptable subject to the applicable Sellerfollowing sentence, nonappealable and such resolution shall be final incontestable by the parties hereto and binding on the Partieseach of their respective Affiliates and successors and not subject to collateral attack for any reason. The Any fees and expenses of such accounting firm the Independent Auditor incurred in resolving the disputed matter(s) pursuant to this Section 1.6(b) shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following For U.S. federal (and where applicable, state and local) income tax purposes, the Parties agree to allocate the Purchase Price, the Assumed Liabilities, the applicable portion of any Earn-out Payments made to Seller hereunder, and any other amounts treated as consideration to Seller in respect of the Purchased Assets pursuant to this Agreement for U.S. federal income tax purposes (collectively, the “Tax Consideration”) among the Purchased Assets in accordance with Section 1060 of the Code and pursuant to the following procedures. No later than one-hundred eighty (180) days following the Closing, Purchaser Buyer shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable provide Seller with a proposed allocation of the Purchase Price and other consideration paid in exchange for Tax Consideration as of the Closing among the Purchased AssetsAssets (the “Proposed Allocation”). Seller may object to the Proposed Allocation by delivering to Buyer, prepared within thirty (30) days of receipt by Seller of the Proposed Allocation, notice of objection to the Proposed Allocation (an “Allocation Objection Notice”), which shall specify in accordance with Section 1060reasonable detail the basis for such objection. If Seller fails to deliver an Allocation Objection Notice to the Buyer prior to the expiration of such thirty-day period, and if applicable, Section 338, the Proposed Allocation shall be the allocation of the Tax Code Consideration as of the Closing among the Purchased Assets for U.S. federal (and where applicable, state and local) income tax purposes, which shall be final and binding on all Parties (the “Allocation”). The applicable If Seller timely delivers an Allocation Objection Notice, Buyer and Seller shall have negotiate in good faith to resolve the disputed items. If Buyer and Seller are able to reach agreement on the disputed items within thirty (30) days after the delivery of Allocation Objection Notice has been received by the Allocation to review and consent to Buyer, the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Proposed Allocation, as modified to reflect such Seller agreement between the Buyer and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsthe Seller, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such the Allocation. If the applicable Buyer and the Seller does not consent are unable to reach such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement agreement within such thirty (30) day perioddays after the Allocation Objection Notice has been received by the Buyer, all unresolved disputed items shall be promptly referred to a mutually agreed, nationally recognized accounting firm (the “Independent Arbiter”). The Independent Arbiter shall be directed to render a written report on the unresolved disputed items with respect to the allocation of the Tax Consideration as of the Closing as promptly as practicable, but in no event more than thirty (30) days after such submission to the Independent Arbiter, and thereafterto resolve only those unresolved disputed items set forth in the Allocation Objection Notice. For the avoidance of doubt, the applicable Independent Arbiter’s resolution of the disputed items shall be within the ranges proposed by the Buyer and the Seller that are in dispute. If unresolved disputed items are submitted to the Independent Arbiter, the Buyer and Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable each furnish to the applicable SellerIndependent Arbiter such work papers, schedules and such other documents and information relating to the unresolved disputed items as the Independent Arbiter may reasonably request. The resolution of the disputed items by the Independent Arbiter shall be final and binding on all Parties, and the PartiesProposed Allocation, as modified to reflect (x) any agreement as to any disputed items between the Buyer and the Seller and (y) the resolution of the remaining disputed items by the Independent Arbiter, shall be the Allocation. The All fees and expenses of such accounting firm the Independent Arbiter shall be borne equally allocated to the Buyer and the Seller in the same proportion that the aggregate amount of the items unsuccessfully disputed or defended, as the case may be, by Purchasereach of Buyer and Seller (as determined by the Independent Arbiter) bears to the total amount of the disputed items. The Allocation shall be adjusted, on as necessary, to reflect the one handportion of any Earn-out Payment made hereunder that is treated as an adjustment to the Tax Consideration in accordance with Section 6.1(e)(ii), which adjustments shall be initially determined by Buyer and be subject to the dispute resolution procedures described in the foregoing provisions of this Section 2.4. Except to the extent otherwise required pursuant to a “determination” within the meaning of Section 1313(a) of the Code (or any similar provision of state, local or foreign Law), each of the Parties (x) shall, and shall cause its Affiliates to, file all Tax Returns in a manner consistent with the applicable Seller, on the other hand. The applicable Seller Allocation and (y) shall provide Purchasernot take, and Purchaser shall provide cause its Affiliates not to take, any position inconsistent with the applicable SellerAllocation on any Tax Return, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinany Tax Proceeding or otherwise.

Allocation. Following The Purchase Price and the ClosingAssumed Liabilities shall be allocated among the Assets and any other rights acquired pursuant to this Agreement as shown on an allocation schedule (the “Allocation Schedule”) to be prepared by IBS in compliance with the rules of Section 1060 of the Code and the treasury regulations promulgated thereunder; provided, Purchaser that in no event shall the amount allocated to the Assets (including goodwill) sold by VISaer (UK) be in excess of the amount of Closing Date Compensation paid to VISaer (UK) at Closing as set forth in Section 4 of the Closing Statement attached as Schedule 5. If, after preparation of the Allocation Schedule, there is an increase or decrease in the allocable consideration required to be in compliance with the rules of Section 1060 of the Code and the treasury regulations promulgated thereunder, then the adjusted allocation consideration shall be allocated as shown on a revised allocation schedule reasonably acceptable to Sellers (the “Revised Allocation Schedule”) to be prepared by IBS in compliance with the rules of Section 1060 of the Code and the treasury regulations promulgated thereunder. The Parties agree to be bound by the allocation set forth in the Allocation Schedule (or the Revised Allocation Schedule if there has been an adjustment to the aggregate consideration). IBS shall prepare and deliver the Allocation Schedule to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code within ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery of Closing Date. For Tax purposes, each Party shall report the transactions contemplated in this Agreement in a manner consistent with the Allocation to review and consent Schedule (or the Revised Allocation Schedule if there has been an adjustment to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filingsaggregate consideration), including the preparation and filing of all applicable forms IRS Form 8594 in accordance with applicable Lawthe Allocation Schedule, including Forms and the filing of an amended IRS Form 8594 and 8023, if applicable, with their respective Tax Returns for in the taxable year that includes the Closing Date and event a Revised Allocation Schedule is prepared. No Party shall take no any position inconsistent therewith in any Tax Return that is inconsistent Return, in any refund claim, or in any litigation with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency Tax authority or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinotherwise.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers (i) Attached hereto as Schedule 2.02(b) is an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for among the Purchased AssetsInterests and the Purchased Assets (the “Master Allocation Statement”). Prior to the submission of the necessary documents and information required to be filed under Circular 37 as described in Section 6.01(d), prepared Seller Parent may amend the Master Allocation Statement to reflect changes in the Net Working Capital of Modine Thermal Shanghai with the consent of Buyer Parent, not to be unreasonably withheld, delayed or conditioned. Promptly after the Determination Date, Buyer Parent shall update the Master Allocation Statement to reflect the final Purchase Price, taking into account the adjustments determined pursuant to Section 2.04, (except to the extent such adjustments were already taken into account pursuant to the prior sentence); provided, that the Adjustment Amount shall be allocated to the Purchased Interests and the Purchased Assets other than the Purchased Interests of Modine Thermal Shanghai and not to the Purchased Interests of Modine Thermal Shanghai (except to the extent that all or a portion of the Adjustment Amount was allocated to the Purchased Interests of Modine Thermal Shanghai pursuant to the prior sentence). (ii) With respect to the Group Companies’ assets that are treated as sold to any of the Buyers for U.S. income tax purposes, within 60 days after the Determination Date, Buyer Parent shall deliver to Seller Parent a statement allocating the final Purchase Price (plus any amounts required to be taken into account under Section 1060 of the Code) among such assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and in a manner consistent with the Master Allocation Statement (the “Allocation1060 Allocation Statement” and together with the Master Allocation Statement, the “Allocation Statements”). The applicable Seller Parent shall have twenty (20) days to provide to Buyer Parent written comments to the proposed 1060 Allocation Statement delivered by Buyer Parent. If Seller Parent does not provide any comments within such period, the proposed 1060 Allocation Statement delivered by Buyer Parent shall be final and, subject to Section 2.02(b)(iii), binding on the Parties and their respective Affiliates. If Seller Parent timely delivers written comments to Buyer Parent, Seller Parent and Buyer Parent shall cooperate in good faith to resolve all such comments to finalize a mutually agreed 1060 Allocation Statement within thirty (30) days after Buyer Parent’s receipt of such comments; provided, that if Buyer Parent and Seller Parent cannot agree upon the delivery 1060 Allocation Statement within such thirty (30)-day period, each Party and its Affiliates shall (x) be permitted to file their Tax Returns based on their own allocation of the Allocation final Purchase Price (plus any amounts required to review and consent to be taken into account under Section 1060 of the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If Code) among the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms assets in accordance with applicable LawSection 1060 of the Code and in a manner consistent with the Master Allocation Statement and (y) bear their own consequences of any discrepancies. (iii) The Parties agree that they will not, including Forms 8594 and 8023, if applicable, with will not permit any of their respective Tax Returns for the taxable year that includes the Closing Date and shall Affiliates to, take no a position in (except as required pursuant to any order of a Governmental Authority) on any Tax Return or in any audit or examination before any Governmental Authority that is in any way inconsistent with such Allocationthe 1060 Allocation Statement (if Seller Parent and Buyer Parent finalize a mutually agreed 1060 Allocation Statement pursuant to Section 2.02(b)(ii)) or the Master Allocation Statement (as each may be adjusted in accordance with this Section 2.02(b)); provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Parties or any of their Affiliates from settling settling, or require them to litigate before any court, any challenge, proposed deficiency or adjustment by any Governmental Authority based upon or arising out of the Allocation Statements. (iv) The Allocation Statements shall be subject to modification to reflect any adjustment to the Purchase Price pursuant to Section 6.06 with respect to any indemnification payment. Any such Allocationmodification shall be reflected as an adjustment to the amount allocated to the specific asset, if any, giving rise to the Purchase Price adjustment, and neither if any such Purchase Price adjustment does not relate to a specific asset, such adjustment shall be allocated among the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser assets in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this manner consistent with Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein2.02(b)(ii).

Allocation. Following The Final Purchase Price (plus any other amounts properly taken into account under the ClosingCode as purchase price), Purchaser shall prepare be allocated for Tax purposes among the Securities and deliver to Sellers an allocation further among the assets of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Company in accordance with Section 1060, 755 and if applicable, Section 338, other applicable provisions of the Tax Code and the methodologies set forth on Exhibit I (the “Allocation”). The applicable Seller shall have thirty Within one hundred twenty (30120) days after of the delivery final determination of the Final Closing Date Schedule, the Seller Representative shall provide the Purchaser with a draft of the Allocation to for the Purchaser’s review and consent to the Allocation in writingapproval, which consent approval shall not be unreasonably withheld, conditioned conditioned, or delayed. The Seller Representative and the Purchaser shall work in good faith to resolve any disputes relating to the Allocation within thirty (30) days. If the applicable Seller consents Representative and the Purchaser are unable to resolve any such dispute, such dispute shall be resolved promptly by the Neutral Accountant, provided that the Neutral Accountant shall utilize the methodologies set forth on Exhibit I in determining fair market value. The costs of the Neutral Accountant shall be borne equally by the Sellers on the one hand and Purchaser on the other hand. If the Final Purchase Price is subsequently adjusted, the Seller Representative shall propose a corresponding adjustment to the AllocationAllocation for the Purchaser’s review and approval, provided that if the Purchaser disputes such proposal, such Seller dispute shall be resolved in the same manner as the resolution of any disputes relating to the Allocation as described herein. The Sellers and Purchaser shall use such Allocation to prepare report all Taxes and file all Tax Returns in a timely manner all appropriate Tax filings, including consistent with the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date Allocation and shall take no position inconsistent therewith (including in connection with any audits or examinations by any Tax Return that is inconsistent Authority) other than as (i) required by a Final Determination or (ii) provided in the following sentence. In the event of a proposed deficiency or adjustment by a Tax Authority based on or arising out of the Allocation (“Allocation Dispute”), each of the Seller Representative and the Purchaser shall (i) reasonably cooperate with such Allocationthe other Party in connection with an Allocation Dispute, (ii) defend the Allocation in good faith in connection with any administrative proceeding regarding an Allocation Dispute and (iii) give the other Party prior written notice and an opportunity to provide input on the resolution of the Allocation Dispute; provided, however, that nothing contained herein shall prevent the applicable Seller and Representative or the Purchaser from settling agreeing to a good faith settlement of any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such AllocationAllocation Dispute, and neither the applicable Seller Representative nor the Purchaser shall be required to litigate an Allocation Dispute before any court. For the avoidance of doubt, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser nothing in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement 2.6(a) shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of prevent any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinParty from exercising its rights under Section 9.4.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the The Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared shall be allocated in accordance with Section 1060, the Code and if applicable, Section 338, the rules and regulations of the Tax Code Internal Revenue Service (the “AllocationIRS”). The applicable Such allocation shall be as set forth on a schedule to be delivered by Buyers within forty-five (45) days following the Closing and to which Seller shall have fifteen (15) days to reasonably object by written notice to Guarantor. If the Seller so objects, the Guarantor and the Seller agree to negotiate in good faith to agree upon such allocation within an additional thirty (30) days after days. If they are unable to do so within such period, they shall submit the delivery of Purchase Price allocation (or disputed portion thereof) to a mutually acceptable accounting firm not affiliated with either Buyers or Seller (the Allocation to review and consent “Arbitrator”), whose decision with respect to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution Purchase Price allocation shall be final and binding on binding. The Arbitrator shall render its decision with respect to such matters within twenty (20) days after such matters are submitted to the PartiesArbitrator and shall deliver the Purchase Price allocation to Buyers and Seller at such time. Seller and Buyers shall each provide promptly all information and documents within their respective possession that the Arbitrator, in its sole discretion, deems necessary in order to make its decision with respect to the Purchase Price allocation. The fees and expenses of such accounting firm the Arbitrator shall be borne equally by PurchaserSeller and Buyers. Buyers shall prepare and deliver IRS Form 8594 to Seller within fifteen (15) days after the Arbitrator renders its decision to be filed with the IRS. After the IRS Form 8594 is filed, on the one handparties shall make consistent use of the allocation, fair market value and useful lives specified in such schedule for all Tax purposes and in all filings, declarations and reports with the applicable SellerIRS in respect thereof, on including the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above reports required to be furnished filed under Section 1060 of the Code. In any Proceeding related to the determination of any Taxing Authority in connection with the transactions contemplated hereinTax, neither Buyers nor Seller or stockholders shall contend or represent that such allocation is not a correct allocation.

Allocation. Following A preliminary allocation schedule shall be delivered by Xxxxxx at Closing which shall be in the Closingform set forth as Schedule 1.2(b) and which shall have been created with reasonable guidance and prior comments from the Buyers As soon as practicable following the determination of the Final Adjusted Purchase Price (as defined in Section 1.4(i)), Purchaser Xxxxxx shall prepare and deliver to Sellers an allocation Celestica Oregon, on behalf of the aggregate consideration among Sellers andBuyers, for any transactions contemplated by this Agreement that do the Buyers’ review and approval (which approval shall not constitute be unreasonably withheld): (i) an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to adjusted allocation schedule (the applicable Seller a proposed allocation of “Allocation Schedule”) allocating the Final Adjusted Purchase Price and other consideration paid the Assumed Liabilities among the Acquired Assets (in exchange for the Purchased Assets, aggregate) and the Stock such Allocation Schedule to be prepared in accordance a manner consistent with Section 1060, Schedule 1.2(b) but taking into account any adjustments in determining the Final Adjusted Purchase Price and if applicable, Section 338, the amount and source of the Tax Code any Assumed Liabilities; and (ii) an allocation schedule (the “AllocationAsset Allocation Schedule”) allocating the portion of the Final Adjusted Purchase Price and the Assumed Liabilities attributable to the sale of Acquired Assets among the Acquired Assets as of the Closing Time (such Asset Allocation Schedule to be in a form that may be used directly by the Parties in preparing IRS Form 8594 or any successor or similar Tax form under applicable Tax law). The applicable Seller If the Buyers in good faith dispute the Allocation Schedule or the Asset Allocation Schedule, then the Buyers shall have deliver to Xxxxxx within ten (10) days after receipt of such schedule a notice that the Buyers are disputing such schedule, which includes the Buyers’ version of such schedule and a statement of the reason for the differences therein. Xxxxxx and the Buyers shall use reasonable efforts to resolve such differences regarding the determination of such schedule for a period of thirty (30) days after the delivery Xxxxxx’ receipt of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedsuch notice. If Xxxxxx and the applicable Seller consents to the AllocationBuyers resolve such differences, such Seller then they shall prepare a final and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out binding version of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocationschedule as agreed upon. If Xxxxxx and the applicable Seller does Buyers cannot consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement resolve their differences within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, agree that any issues with respect to such disagreement differences shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable referred to the applicable SellerNeutral Accountant (as defined in Section 1.4(a)(iv)), which shall, within ten (10) days after such submission or such longer period as the Neutral Accountant may reasonably require, determine and report to the Parties upon such remaining disputed issues, and such resolution determination shall be final final, binding and binding conclusive on the PartiesParties hereto. The fees and expenses disbursements of such accounting firm the Neutral Accountant shall be borne equally by Purchaserallocated between the Buyers, on the one hand, and the applicable SellerXxxxxx, on the other hand. The applicable Seller , in such manner that the Buyers shall provide Purchaserbe responsible, jointly and severally, for that portion of the fees and expenses equal to such fees and expenses multiplied by a fraction, the numerator of which is the aggregate dollar value of disputed issues submitted to the Neutral Accountant that are resolved against the Buyers (as finally determined by the Neutral Accountant) and the denominator of which is the total dollar value of the disputed issues so submitted, and Purchaser Xxxxxx shall provide be responsible for the applicable Sellerremainder of such fees and expenses. In the event that any subsequent adjustment to the Final Adjusted Purchase Price occurs as a result of (i) any indemnity payments made pursuant to this Agreement, with (ii) any adjustment to the amount of Assumed Liabilities or (iii) for any other reason, Xxxxxx shall adjust the allocations under this Section 1.2(b) and shall deliver a copy of the adjusted Allocation Schedule and/or Asset Allocation Schedule to Celestica Oregon, on behalf of the Buyers, for the Buyers’ review and approval (which approval shall not be unreasonably withheld). If the Buyers do not approve of such adjustments, then the Buyers shall provide written notice to Xxxxxx setting forth all disputed amounts and the Parties shall use reasonable efforts to resolve such disputed amounts related to such adjustments. If such disputed amounts cannot be resolved within thirty (30) days after the receipt of the Buyers’ notice by Xxxxxx, then the Parties agree that any information described above issues with respect to such differences shall be referred to the Neutral Accountant, which shall, within ten (10) days after such submission or such longer period as the Neutral Accountant may reasonably require, determine and report to the Parties upon such remaining disputed issues, and such determination shall be final, binding and conclusive on the Parties hereto. The fees and disbursements of the Neutral Accountant shall be allocated between the Buyers, on the one hand, and Xxxxxx, on the other hand, in such manner that the Buyers shall be responsible, joint and severally, for that portion of the fees and expenses equal to such fees and expenses multiplied by a fraction, the numerator of which is the aggregate dollar value of disputed issues submitted to the Neutral Accountant that are resolved against the Buyers (as finally determined by the Neutral Accountant) and the denominator of which is the total dollar value of the disputed issues so submitted, and Xxxxxx shall be responsible for the remainder of such fees and expenses. The Parties recognize that the Final Adjusted Purchase Price and Assumed Liabilities do not include the Buyers’ acquisition expenses and that the Buyers will allocate such expenses appropriately. The Asset Allocation Schedule (and any adjustments thereto) shall be prepared in accordance with the rules under Section 1060 of the Internal Revenue Code of 1986, as amended (the “Code”). The Parties agree to act in accordance with the computations and allocations contained in the Allocation Schedule and the Asset Allocation Schedule in any relevant Tax Returns or filings (including any forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following the Closing, Purchaser Parent shall prepare and deliver to Sellers an allocation of the aggregate consideration Final Merger Consideration payable to each Holder among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation assets of the Purchase Price Company (other than the equity interests of Indigo Minerals) and other consideration paid in exchange for the Purchased Assets, prepared assets of Indigo Minerals in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder and any Allocated Value attributable to such assets and any Allocated Value attributable to such assets (the “Allocation”). Parent shall deliver such Allocation to the Unitholder Representative as soon as practicable, but no more than ninety (90) days, following the Closing. The applicable Seller Unitholder Representative shall have provide to Parent comments within thirty (30) days after receipt by the delivery Unitholder Representative of the Allocation. Unless Parent notifies the Unitholder Representative in writing within thirty (30) days of receipt of Unitholder Representative’s comments on the Allocation of any objections to the Unitholder Representative’s comments and the basis thereof, the Allocation, as revised to incorporate all comments provided by the Unitholder Representative, shall be final, conclusive and binding on the Parties (including, for the avoidance of doubt, following the Closing, the Unitholder Representative on behalf of the Holders). If a written notice of objection is timely delivered by Parent to the Unitholder Representative, the Unitholder Representative and Parent shall negotiate in good faith for a period of twenty (20) days to resolve such dispute (the “Allocation Dispute Resolution Period”). If, during the Allocation Dispute Resolution Period, Parent and the Unitholder Representative resolve their differences in writing with respect to any disputed amount, such resolution shall be deemed final, conclusive and binding with respect to such amount for the purpose of determining that component of the Allocation. In the event that Parent and the Unitholder Representative do not resolve all of the items disputed in the Allocation prior to the end of the Allocation Dispute Resolution Period, all such unresolved items shall be determined by the Independent Accounting Firm. The Independent Accounting Firm shall provide its written determination of such unresolved items within fifteen (15) Business Days to review Parent and consent the Unitholder Representative, which determination shall be final, conclusive and binding upon the Parties (including, for the avoidance of doubt, following the Closing, the Unitholder Representative on behalf of the Holders). The fees and expenses of the Independent Accounting Firm pursuant to this Section 11.2 shall be borne fifty percent (50%) by Parent and fifty percent (50%) by the Unitholder Representative. If the aggregate Final Merger Consideration payable to Holders is adjusted pursuant to this Agreement, the Allocation shall be adjusted in a manner consistent with the procedures set forth above. Holders and Parent agree to (i) be bound by the Allocation, (ii) act in accordance with the Allocation in writingthe preparation of all financial statements and the filing of all Tax Returns and in the course of any Tax examination, audit, litigation or similar proceeding related thereto and (iii) take no position and cause their Affiliates to take no position inconsistent with the Allocation for any Tax purposes, unless otherwise required pursuant to a “determination” within the meaning of Section 1313(a) of the Code or with the other Party’s prior written consent (which consent shall not be unreasonably withheld, conditioned delayed or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinconditioned).

Allocation. Following the Closing(a) The Aggregate Purchase Price (plus Assumed Liabilities, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of extent properly taken into account under the Purchase Price and other consideration paid in exchange for Code), shall be allocated among the Purchased Assets, prepared Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate) and in a manner consistent with the principles set forth on Part 2.5 (the “Allocation”). The applicable Seller Representative and Buyer shall have thirty (30) agree in writing as to the Allocation within 120 days after the delivery Closing Date. If the Seller Representative and Buyer do not agree in writing as to the Allocation within 120 days of the Closing Date, the Allocation shall be determined by the Independent Accountants. Any fees or expenses incurred in connection with the determination of the Allocation by the Independent Accountants shall be borne one-half by Sellers and one-half by Buyer. (b) If the Closing Purchase Price is adjusted pursuant to review Sections 2.8 through 2.10, the Allocation shall be adjusted in a manner consistent with the procedures set forth in Section 2.5(a) above. (c) Buyer and consent Sellers shall file all Tax Returns (including, but not limited to, IRS Form 8594) consistent with the Allocation. Neither Buyer nor Sellers shall take any Tax position inconsistent with such Allocation and neither Buyer nor Sellers shall agree to any proposed adjustment to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If by any Taxing authority without first giving the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationother party prior written notice; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Buyer or Sellers from settling any proposed deficiency or adjustment by any Governmental Authority Body based upon or arising out of such the Allocation, and neither the applicable Seller Buyer nor Purchaser Sellers shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Authority Governmental Body challenging such Allocation. If Each of Buyer and Seller Representative, on behalf of the applicable Seller does not consent to such AllocationSellers, shall promptly notify the applicable Seller shall notify Purchaser other in writing if the IRS or any other Governmental Body proposes a reallocation of such disagreement within such amounts. Not later than thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable days prior to the applicable Sellerfiling of their respective IRS Forms 8594 relating to this transaction, each of Buyer and such resolution Seller Representative shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on deliver to the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with party a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinits IRS Form 8594.

Allocation. Following (a) Purchaser and Seller hereby agree that they shall use good faith commercially reasonable efforts to agree upon the allocation (the “Purchase Price Allocation”) of the Purchase Price among the Real Property and the Personal Property and other property related to the Hotel on or prior to April 15, 2013 (the “Allocation Outside Date”) for federal, state and local tax purposes which agreement on the Purchase Price Allocation shall be confirmed in an amendment (the “Allocation Amendment”) to this Agreement setting forth the Purchase Price Allocation. In the event that Purchaser and Seller do not agree on the Purchase Price Allocation and enter into the Allocation Amendment on or prior to the Allocation Outside Date, then either Purchaser or Seller may terminate this Agreement upon two (2) Business Days prior written notice to the other party, whereupon if the parties cannot agree upon the Purchase Price Allocation within such two (2) Business Day period, (i) this Agreement shall automatically terminate, (ii) the Escrow Agent shall immediately release and return the Xxxxxxx Money to Purchaser, (iii) each party shall pay one-half (1/2) of the expenses of escrow and (iv) neither party shall have any further obligation to the other party hereunder, except that each party shall continue to be obligated for the Surviving Obligations. (b) Purchaser and Seller shall report the federal, state and local income and other tax consequences of the transactions contemplated by this Agreement and in particular, the information required by Section 1060(b) of the Internal Revenue Code of 1986, as amended (the “IRC”), and shall file all tax returns and related tax documents, in a manner consistent with such allocation, and neither Purchaser nor Seller shall take any position inconsistent with such agreed upon allocation of the Purchase Price in any tax return or otherwise. (c) Subject to Section 8.5, at the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code pay one hundred percent (the “Allocation”). The applicable Seller shall have thirty (30100%) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority applicable sales, use or other similar tax payable in connection with the transactions contemplated hereinconveyance of the Personal Property pursuant to this Agreement, but expressly excluding Transfer Taxes which are the obligation of Seller (collectively, “Sales Taxes”). At the written request of Seller, Purchaser shall provide written evidence of its remittance of applicable Sales Taxes. Purchaser shall indemnify, defend and hold harmless Seller for any claims, losses, liabilities and expenses, including reasonable attorneys’ fees, arising out of Purchaser’s failure to pay all applicable Sales Taxes. (d) This Section 2.3 shall survive the Closing.

Allocation. Following MNST and Buyer agree to allocate the Closing, Purchaser shall prepare Purchase Price and deliver other capitalizable costs (to Sellers an allocation the extent properly taken into account under Section 1060 of the aggregate consideration among Sellers andCode) amongst the Target Units and MNST Sub Shares based on the relative fair market values of such assets, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant and agree to Section 6.16, Purchaser shall also prepare and deliver to further allocate the applicable Seller a proposed allocation portion of the Purchase Price and other consideration paid in exchange for capitalizable costs allocated to the Purchased Assets, prepared Target Units and the respective liabilities of the Company (to the extent properly taken into account under Section 1060 of the Code) among the respective assets of the Company in accordance with Section 1060Code §1060 and Treasury regulations thereunder (and any comparable provisions of state and local law, and if applicable, Section 338, of the Tax Code as appropriate) (the “Allocation”); provided, that the aggregate amount allocated to the interests in the Company Subs shall not exceed $1,000,000. The applicable Seller Buyer shall have thirty (30) be responsible for determining and preparing the Allocation and shall submit such Allocation to MNST for its review at least 45 days prior to the date such forms are required to be filed; provided that, if MNST does not object within 30 days after the delivery their receipt of the Allocation to review and consent from Buyer, such Allocation shall be treated as the agreed final Allocation. If MNST does object to the Allocation by delivering written notice to Buyer within 30 days after MNST’s receipt thereof, Buyer and MNST shall work in writinggood faith and shall use commercially reasonable efforts to agree on mutually agreed Allocation; provided that, if Buyer and MNST cannot, within 30 days, agree on mutually agreed Allocation, all items of such Allocation on which the parties do not mutually agree shall be submitted to a nationally known independent accounting firm mutually acceptable to Buyer and MNST (the “Third Party Accountant”) for resolution within 10 days of submission thereto, which consent resolution shall be made based solely upon the submissions made by Buyer and MNST, and not be unreasonably withheldupon an independent determination by the Third Party Accountant, conditioned or delayedand Buyer and MNST shall pay equal shares of the costs of the Third Party Accountant. If the applicable Seller consents to Buyer and MNST shall report, act, and file in all respects and for all purposes consistent with the Allocation, such Seller unless otherwise required by Law. MNST and Purchaser shall use such Allocation Buyer agree to prepare (i) be bound by the Allocation, and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms (ii) act in accordance with applicable Lawthe Allocation in the preparation, including Forms filing and audit of any Tax return (including, without limitation filing Form 8594 and 8023, if applicable, with their respective its federal income Tax Returns return for the taxable year that includes the Closing Date date of the Closing). MNST shall timely prepare and shall take no position in any Tax Return that is inconsistent with such deliver all documents and other information Buyer may reasonably request to prepare the Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following The Seller and the Closingother Seller Entities, Purchaser shall prepare on the one hand, and deliver the Parent and the Purchaser, on the other hand, agree to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of allocate the Purchase Price among the Purchased Shares and other consideration paid the Purchased Assets (and to allocate the ADSP among the assets of the 338(h)(10) Designated Entities) (a) as set forth in exchange Schedule A (for the Purchased Assetsavoidance of doubt, prepared in accordance with Section 1060, which schedule may set forth certain allocation principles and if applicable, Section 338, of certain specific allocations as agreed upon by the Tax Code Seller and the Purchaser prior to the date hereof) (the “Scheduled Allocation”). The applicable Seller shall have thirty ) and (30b) days after as set forth in an allocation statement to be agreed upon by Parent and the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable SellerSeller and the other Seller Entities, on the other handhand (or as determined by the Independent Accounting Firm, as set forth below) (the “Allocation Statement”). The applicable Purchaser shall deliver to the Seller as soon as practical after the Closing Purchaser’s proposal with respect to the Allocation Statement. The Allocation Statement shall be made in accordance with Sections 338 and 1060 of the Code and the rules and regulations promulgated thereunder (provided, for the avoidance of doubt, that the Allocation Statement shall incorporate, reflect, and be consistent with the Scheduled Allocation). Within forty-five (45) days following receipt by the Seller of the Purchaser’s proposal with respect to the Allocation Statement, the Seller shall provide deliver written notice to the Purchaser of any disagreement the Seller has with respect to such proposal. If the Seller does not so notify the Purchaser of a dispute with respect to such proposal within such forty-five (45)-day period, the Purchaser’s proposal shall constitute the Allocation Statement and shall be final, conclusive and binding on the parties. In the event of such notification of a dispute, the Purchaser and the Seller shall negotiate in good faith to resolve such dispute. If the Purchaser and the Seller, notwithstanding such good faith effort, fail to resolve such dispute within fifteen (15) days after the Seller advises the Purchaser of its objections, then the Purchaser and the Seller jointly shall engage the Independent Accounting Firm to resolve such dispute. The Independent Accounting Firm shall deliver to the Purchaser and the Seller, as promptly as practicable, an allocation statement setting forth the allocation of the Purchase Price among the Purchased Shares and the Purchased Assets in accordance with this Agreement, the Scheduled Allocation, and applicable Law (including, for the absence of doubt, Sections 338 and 1060 of the Code), which statement shall be the Allocation Statement for purposes of this Agreement. Such Allocation Statement shall be final and binding on the Purchaser and the Seller. The cost of such review and report shall provide be borne equally by the applicable Purchaser and the Seller. The Purchaser and the Seller and their respective Affiliates shall report and act, in each case, for Tax purposes, and file Tax Returns (including, but not limited to Internal Revenue Service (“IRS”) Form 8883 and 8594) in all respects and for all Tax purposes consistent with a copy of the Allocation Statement. Neither the Purchaser nor the Seller nor their respective Affiliates shall take any information described above Tax position (whether in audits, Tax Returns or otherwise) that is inconsistent with the Allocation Statement unless required to be furnished do so by applicable Law or pursuant to any Taxing Authority in connection with the transactions contemplated hereina Final Determination.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation (a) The sum of the aggregate consideration Cash Payment and Assumed Liabilities shall be allocated among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets as set forth on Schedule 2.7 (the “Initial Allocation”). The applicable If there is any increase in the purchase price due to Earnout payments or there is any decrease in the purchase price based on indemnity payments, the Initial Allocation shall be revised as agreed upon by Seller shall have and Parent using the principles outlined in Schedule 2.7 (the “Revised Allocation”). If the Seller and Parent cannot agree upon the Revised Allocation within thirty (30) days of an Earn-Out Payment, the Revised Allocation shall be made and consistently reported by Parent and Seller in compliance with Section 1060 of the Code based upon an asset valuation supplied by a mutually agreeable nationally-recognized independent accountant. The cost of such appraisal shall be shared equally by Parent and Seller. Parent shall order such appraisal from the selected independent accountant as soon as practicable after such date as Parent and Seller fail to agree on such allocation. The appraisal, if required, shall be provided to Seller within forty-five (45) days after the delivery date of such order. Notwithstanding any other provisions of this Agreement, the foregoing agreement shall survive the Closing Date without limitation. (b) The parties shall file all Tax returns (including amended returns and claims for refund) and information reports in a manner consistent with the Initial Allocation and Revised Allocation, and shall use their reasonable best efforts to review sustain such allocation in any subsequent Tax audit or Tax dispute. (c) Purchaser, Parent and consent Seller shall cooperate fully, as and to the Allocation extent reasonably requested by the other party, in writingconnection with any audit, which consent shall not be unreasonably withheld, conditioned litigation or delayed. If the applicable Seller consents other proceeding with respect to the Initial Allocation or Revised Allocation. Such cooperation shall include the retention and (upon the other party’s request and at their expense) the provision of records and information reasonably relevant to any such audit, such litigation, or other proceeding and making employees available on a mutually convenient basis to provide additional information and explanation of any material provided hereunder. Parent, Seller and Purchaser shall use agree (A) to retain all book and records with respect to Tax matters pertinent to the Initial Allocation and Revised Allocation until expiration of the statute of limitations (and, to the extent notified by Parent, Purchaser or the Seller, any extensions thereof) of the respective taxable periods, and to abide by all record retention agreements entered into with any taxing authority, and (B) to give the other party reasonable written notice prior to transferring, destroying or discarding any such Allocation to prepare books and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023records and, if applicablethe other party so requests, with their respective Tax Returns for shall allow the taxable year that includes the Closing Date and shall other party to take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out possession of such Allocation, books and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinrecords.

Allocation. Following If any Company Registration involves an underwritten offering and the Closingmanaging underwriter of such offering shall advise the Company that, Purchaser in its view, the number of securities requested to be included in such registration exceeds the largest number that can be sold in an orderly manner in such offering within a price range acceptable to the Company, the Company shall prepare and deliver include in such registration: (i) in the event of a Company initiated registration, first to Sellers an allocation the Company for securities being sold for its own account, or (ii) in the event of a demand registration by holders of other shares of common stock of the aggregate consideration among Sellers andCompany with registration rights ("Section 3 Other Shares"), for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver first to the applicable Seller demanding holders of such Section 3 Other Shares. Thereafter the number of shares to be included in the registration shall be allocated as set forth in Section 3(c)(iii). If any person does not agree to the terms of any such underwriting, such person shall be excluded therefrom by written notice from the Company or the underwriter. Any Registrable Securities or other securities excluded or withdrawn from such underwriting shall be withdrawn from such registration. If shares are so withdrawn from the registration or if the number of shares of Registrable Securities to be included in such registration was previously reduced as a proposed allocation result of marketing factors, the Purchase Price and other consideration paid Company shall then offer to all persons who have retained the right to include securities in exchange for the Purchased Assetsregistration the right to include additional securities in the registration in an aggregate amount equal to the number of shares so withdrawn, prepared with such shares to be allocated among the persons requesting additional inclusion in accordance with Section 10603(c). (iii) For purposes of this Section 3, and if applicable, Section 338, in any circumstance in which all of the Tax Code (Registrable Securities and non-demanding Section 3 Other Shares requested to be included in a registration on behalf of the “Allocation”). The applicable Seller Holders or non- demanding selling stockholders cannot be so included as a result of limitations of the aggregate number of shares of Registrable Securities and Section 3 Other Shares that may be so included, the number of shares of Registrable Securities and non-demanding Section 3 Other Shares that may be so included shall be allocated among the Holders and non-demanding selling stockholders requesting inclusion of shares such that the selling holders of the Registrable Securities and non-demanding Section 3 Other Shares shall have thirty (30) days after their shares included pro rata on the delivery basis of the Allocation number of shares of Registrable Securities and Section 3 Other Shares held by such Holders and non-demanding selling stockholders that such Holders and non-demanding selling stockholders had requested to review and consent to be included in the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationregistration; provided, however, that nothing contained herein such allocation shall prevent not operate to reduce the applicable Seller aggregate number of Registrable Securities and Purchaser from settling Section 3 Other Shares to be included in such registration. If any proposed deficiency Holder or adjustment by any Governmental Authority based upon or arising out non-demanding selling stockholder does not request inclusion of the maximum number of shares of Registrable Securities and Section 3 Other Shares allocated to such person pursuant to the above-described procedure, the remaining portion of such Allocationperson's allocation shall be reallocated among those requesting Holders and other non-demanding selling stockholders whose allocations did not satisfy their requests pro rata on the basis of the number of shares of Registrable Securities and Section 3 Other Shares held by such Holders and other non-demanding selling stockholders that such Holders and other non-demanding selling stockholders had requested to be included in the registration, and neither the applicable Seller nor Purchaser this procedure shall be required repeated until all of the shares of Registrable Securities and Section 3 Other Shares which may be included in the registration on behalf of the Holders and other non-demanding selling stockholders have been so allocated. The Company shall not limit the number of Registrable Securities to litigate before be included in a registration pursuant to this Agreement in order to include shares held by stockholders with no registration rights or to include founder's stock or any courtother shares of stock issued to employees, any proposed deficiency officers, directors, or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable consultants pursuant to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinCompany's employee stock option plans.

Allocation. Following For Tax purposes, the ClosingFinal Purchase Price (plus any liabilities assumed by Buyer, Purchaser to the extent properly taken into account under the Code) shall prepare and deliver to Sellers an allocation be allocated among the assets of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared Companies in accordance with Section 1060applicable Tax Law, and if including, to the extent applicable, Section 338, 1060 of the Tax Code and the Treasury regulations promulgated thereunder (and any similar provision of state, local or foreign Law, as appropriate) (the “Allocation”). The applicable Within one hundred twenty (120) days after the Closing, Buyer shall provide Seller shall have with a draft of the Allocation for Seller’s review, comment and approval. In the event the parties cannot agree on the Allocation within thirty (30) days after of providing the delivery of draft Allocation, the dispute shall be resolved by the Auditor. The Allocation shall be adjusted to review reflect any adjustments between the Closing Payment and consent the Final Purchase Price, and subsequent adjustments to the Allocation Final Purchase Price, pursuant to this Agreement in a manner consistent with the procedures set forth above. Buyer and Seller shall file all Tax Returns (including any IRS Form 8594) consistent with the foregoing Allocation, and shall take no position contrary thereto or inconsistent therewith (including in any audits or examinations by any Tax Authority or any other Proceeding), unless otherwise required by applicable Law or unless the other party consents thereto in writing, which consent shall not be unreasonably withheld, conditioned withheld or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Buyer (or its Affiliates) or Seller and Purchaser (or its Affiliates) from settling any proposed deficiency or adjustment by any Governmental Tax Authority based upon or arising out of such the Allocation, and neither the applicable Buyer (or its Affiliates) nor Seller nor Purchaser (or its Affiliates) shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Tax Authority challenging such Allocation. If Buyer and Seller shall cooperate in the applicable Seller does not consent filing of any forms (including any IRS Form 8594) with respect to such Allocation, including any amendments to such forms required pursuant to this Agreement with respect to any adjustment to the applicable Seller shall notify Purchaser in writing of such disagreement within such Final Purchase Price. Not later than thirty (30) day perioddays prior to the filing of their respective IRS Form 8594s with respect to the assets of each Company relating to this Transaction, each of Buyer and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable deliver to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with party a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinits IRS Form 8594s.

Allocation. Following The Parties agree to allocate the Closing, Purchaser shall prepare Cash Consideration and deliver to Sellers an allocation of the aggregate consideration Assumed Liabilities (plus any other relevant items) among Sellers and, the Contributed Assets for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared all purposes (including Tax) in accordance with the final allocation schedule as determined in accordance with this Section 1060, and if applicable, Section 338, of the Tax Code 2.4 (the “AllocationAsset Allocation Schedule”). The applicable Seller A draft of the Asset Allocation Schedule shall have be prepared by HoldCo and delivered to the Companies within ninety (90) days following the Closing Date. If, within thirty (30) days after the delivery receipt of the draft Asset Allocation Schedule, the Companies notify HoldCo in writing that the Companies object to review one or more items reflected in the Asset Allocation Schedule, the Companies and consent HoldCo shall negotiate in good faith to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, resolve such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationdispute within thirty (30) days therefrom; provided, however, that nothing contained herein shall prevent if the applicable Seller Companies and Purchaser from settling HoldCo are unable to resolve any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of dispute with respect to the Asset Allocation Schedule within one-hundred and eighty (180) days following the Closing Date, such Allocation, and neither the applicable Seller nor Purchaser dispute shall be required to litigate before any court, any proposed deficiency or adjustment resolved by any Taxing Authority challenging such Allocationthe Accounting Firm. If the applicable Seller does Companies do not consent to such Allocation, the applicable Seller shall notify Purchaser in writing HoldCo of such disagreement a dispute within such thirty (30) day period, and thereafterdays of the receipt of the draft Asset Allocation Schedule, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement draft Asset Allocation Schedule shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Sellerfinal, and such resolution shall be final conclusive and binding on the PartiesCompanies and HoldCo for all purposes of this Agreement. HoldCo and the Companies shall file all Tax Returns (including amended returns and claims for refund) and information reports in a manner consistent with the Asset Allocation Schedule as finally determined hereunder, and neither of them nor any of their respective affiliates will take any position inconsistent therewith on any Tax Return or otherwise, except as otherwise required by applicable Law. The Companies shall pay that portion, if any, of the fees and expenses of such accounting firm shall be borne equally the Accounting Firm equal to 100% multiplied by Purchasera fraction, on the one handnumerator of which is an amount equal to the difference between the Accounting Firm’s determination and the Companies’ determination that is resolved in favor of HoldCo, and the applicable Sellerdenominator of which is the sum total by which HoldCo’s determination and the Companies’ determination differ from the determination of the Accounting Firm. HoldCo shall pay that portion, on if any, of the other hand. The applicable Seller shall provide Purchaser, fees and Purchaser shall provide expenses of the applicable Seller, with a copy of any information described above Accounting Firm that the Companies are not required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinpay hereunder.

Allocation. Following We may, if applicable, at our option convert your entitlement in respect of an Unallocated Account into rights in respect of Precious Metals in an Allocated Account, and vice-versa.1 Where Precious Metal is deposited to the Closingcredit of your Unallocated Account, Purchaser shall prepare and deliver we may from time to Sellers an allocation time convert some or all of that deposit into allocated Precious Metal by designating the relevant number of bars of the aggregate consideration among Sellers andrelevant Precious Metal as allocated to your account, for any transactions contemplated by this Agreement with the intention that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation you will acquire ownership of the Purchase Price specific bars so designated. Any bar so allocated shall comply with the Rules (including those relating to good delivery and fineness) or shall be in such other consideration paid form as may be agreed between us.2 Where we so allocate, your Account Balance shall be reduced to reflect this reduction in unallocated Precious Metal held for you. Subject as provided below, if at any time we so allocate any Precious Metals (the “Converted Precious Metals”) and you have entered into an Allocated Precious Metals Account Agreement with us relating to Precious Metals of the relevant kind, then the Converted Precious Metals shall be held by us upon the terms of that agreement. If you have not entered into such an agreement with us, we shall hold the Converted Precious Metals for your account in accordance with our customary terms at that time for the holding of allocated Precious Metals of the relevant kind. Where we hold for you any Converted Precious Metal, we may also at any time subsequently de-allocate it and return it to your Account Balance. For this purpose, you authorise us as your agent from time to time at our option to transfer to us all your right and title to some or all of the Converted Precious Metals in exchange for the Purchased Assetscreation of a contractual obligation owed by us to you, prepared as recorded in accordance with Section 1060your Unallocated Account, and if applicable, Section 338, to transfer to you Precious Metals of the Tax Code (same amount as such Converted Precious Metals. Where Converted Precious Metals are replaced by a contractual obligation pursuant to this provision, the “Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser Account Balance on your Unallocated Account shall be required increased to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser reflect this increase in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one handunallocated Precious Metals held for you, and the applicable Seller, balance on the other hand. The applicable Seller your Allocated Account shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinreduced accordingly.

Allocation. Following (a) Within one hundred and eighty (180) days after the Closing, the Purchaser shall prepare and deliver to Sellers an allocation the Seller a statement (the “Purchaser’s Allocation Schedule”) setting forth its proposed calculation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation amount of the Purchase Price Price, and other consideration paid the liabilities taken into account in exchange determining the amount realized for federal income tax purposes, of the Purchased AssetsOperating Company to be allocated among the assets of the Operating Company and the allocation of such aggregate amount among the assets of the Operating Company, prepared in accordance with the requirements of Section 1060, and if applicable, Section 338, 1060 of the Tax Code (and the “Allocation”)Treasury regulations thereunder. The applicable Seller shall have Within thirty (30) days after the delivery Seller’s receipt of the Purchaser’s Allocation Schedule, the Seller shall propose any changes to review and consent to the such Purchaser’s Allocation in writingSchedule or shall indicate its concurrence therewith, which consent concurrence shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents shall not have objected in writing to such Purchaser’s Allocation Schedule within the Allocationthirty (30)-day period, such then the Purchaser’s Allocation Schedule shall become the final Allocation Schedule (the “Final Allocation Schedule”). If Seller and shall propose any changes to Purchaser’s Allocation Schedule within the thirty (30)-day period, Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thereafter have thirty (30) day perioddays to review such changes and indicate concurrence therewith, and thereafter, which concurrence will not be unreasonably withheld. Any issues with respect to the allocation which have not been fully resolved within the applicable period shall be negotiated by Purchaser and Seller shall attempt in good faith to promptly resolve any such disagreementfaith. If the Parties cannot resolve a disagreement under this Section 3.3Purchaser and the Seller are unable to reach an agreement within thirty (30) days after the Purchaser’s receipt of the Seller’s written objection, such disagreement the dispute shall be resolved and the Final Allocation Schedule shall be determined by an independent accounting firm chosen the Independent Accountant. The Independent Accountant shall resolve the dispute within thirty (30) days after the item has been referred to it. The Final Allocation Schedule, as agreed to by the Purchaser and reasonably acceptable the Seller and/or as determined by the Independent Accountant according to the applicable Sellerterms of this Section 2.4(a), and such resolution shall be final and binding on upon the Partiesparties. The Each of the Purchaser and the Seller shall bear all fees and costs incurred by it in connection with the determination of the Final Allocation Schedule, except that the fees and expenses of such accounting firm the Independent Accountant in acting in accordance with this Section 2.4(a) shall be borne shared equally by Purchaser, on the one hand, Purchaser and the applicable Seller. (b) For all Tax purposes, on the other hand. The applicable Purchaser and the Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with will report the transactions contemplated hereinby this Agreement and the Transaction Documents in a manner consistent with the Final Allocation Schedule, and neither of such parties will take or assume any position inconsistent therewith in any Tax Return. (c) The parties will promptly inform one another of any challenge by any taxing authority to the Final Allocation Schedule and agree to consult and keep one another informed with respect to the status of, and any discussion, proposal or submission with respect to, such challenge.

Allocation. Following Within 20 days after the ClosingClosing Date, Purchaser Buyer shall prepare and deliver provide to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of schedule (the Purchase Price and other consideration paid in exchange “Allocation Schedule”) allocating the purchase price (as reasonably determined by Buyer) for the Purchased Transferred Assets among the Transferred Assets, . The Allocation Schedule shall be reasonable and shall be prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code Code. If Seller does not provide notice of disagreement to Buyer within 15 days of receiving the Allocation Schedule, the Allocation Schedule shall be binding as the final Allocation Schedule (the “AllocationFinal Allocation Schedule”). If Seller provides notice of disagreement to Buyer within such 30-day period, Seller and Buyer shall discuss in good faith Seller’s disagreement and, if Seller and Buyer resolve such disagreement within 15 days (or longer prior as agreed between the parties) of Seller receiving the Allocation Schedule, the Allocation Schedule shall be revised to reflect such resolution and as so revised shall be the Final Allocation Schedule. The Parties agree (and agree to cause each of their respective Affiliates) to utilize the allocation set forth in the Final Allocation Schedule for all tax purposes, including the filing of all tax returns and in the course of all tax-related proceedings, unless otherwise required by applicable Law pursuant to a final determination in connection therewith. If Seller and Buyer are unable to resolve such disagreements within such 15 days (or longer period as agreed between the parties), then the parties shall submit any remaining disagreed items to an internationally recognized, independent accounting or valuation firm reasonably acceptable to both parties (the “Allocation Firm”). The applicable Seller Allocation Firm shall have thirty (30) be requested to render a determination with respect to such remaining disagreed items within 15 days after referral of the delivery matter to such Allocation Firm, which determination shall be in writing and set forth, in reasonable detail, the basis therefor. The Allocation Schedule, as modified by the determination of the Allocation to review and consent Firm, shall be the Final Allocation Schedule. Any fees payable to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm Firm shall be borne equally by Purchaser, on Buyer and Seller. ____________________ [*]The following portion has been omitted pursuant to a Confidential Treatment Request under Rule 24b-2 of the one hand, Securities Exchange Act of 1934 and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection has been filed separately with the transactions contemplated hereinSecurities and Exchange Commission.

Allocation. Following As soon as practicable following the Closingdetermination of the Adjusted Purchase Price (as defined in Section 1.4(i)), Purchaser Seller shall prepare and deliver to Sellers Buyer an allocation schedule (the “Allocation Schedule”) allocating the Adjusted Purchase Price and the Assumed Liabilities among the Acquired Assets (in the aggregate), the assets of IP LLC and the aggregate consideration among Sellers andcovenant contained in Section 7.2, for such Allocation Schedule to be prepared in a manner consistent with Schedule 1.2(b) but taking into account any transactions contemplated by this Agreement adjustments in determining the Adjusted Purchase Price and the amount and source of any Assumed Liabilities. In the event that do not constitute an Agreed G Transaction pursuant any subsequent adjustment to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price occurs as a result of (i) any indemnity payments made pursuant to this Agreement, (ii) any adjustment to the amount of Assumed Liabilities or (iii) any other reason, Seller shall adjust the allocations under this Section 1.2(b) in such manner as it shall consider appropriate in its reasonable discretion. The Allocation Schedule (and other consideration paid in exchange for the Purchased Assets, any adjustments thereto) shall be prepared in accordance with the rules under Section 1060, and if applicable, Section 338, 1060 of the Tax Internal Revenue Code of 1986, as amended (the “AllocationCode”). The applicable If Buyer does not respond to Seller shall have thirty (30) within 20 days after the following delivery of the Allocation Schedule (or adjustment thereto), Buyer shall be deemed to review and consent have consented to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedallocation set forth on such schedule. If the applicable Buyer timely provides written notice to Seller consents to the Allocationof Buyer’s disagreement with such schedule, such Seller and Purchaser Buyer shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt negotiate in good faith and shall use their reasonable efforts to promptly resolve any such disagreementagree upon the allocation. If the Parties are unable to resolve the dispute within 20 days, then Seller and Buyer shall submit any disputed items that cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be through negotiations for final and binding on resolution to an independent, nationally recognized public accounting firm to resolve the Partiesdisputed matters (such selected firm being the “Arbitrator”) for final review and binding resolution. The fees and expenses of Arbitrator will determine procedures for such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other handarbitration. The applicable Seller shall provide Purchaser, Parties recognize that the Adjusted Purchase Price and Purchaser shall provide Assumed Liabilities do not include Buyer’s acquisition expenses and that Buyer will allocate such expenses appropriately. The Parties agree to act in accordance with the applicable Seller, with a copy of computations and allocations contained in the Allocation Schedule in any information described above relevant Tax Returns (as defined in Section 2.8) or filings (including any forms or reports required to be furnished filed pursuant to Section 1060 of the Code or any Taxing Authority provisions of local, state and foreign law (“1060 Forms”)), and to cooperate in connection with the transactions contemplated hereinpreparation of any 1060 Forms and to file such 1060 Forms in the manner required by applicable law.

Allocation. Following The Purchase Price shall be allocated among the Assets as provided in this Section (the ---------- “Asset Allocation”). The Emmis Entities and Buyer shall use good faith efforts to agree upon, prior to Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price among the Purchased Assets which, if agreed upon within sixty (60) days after the date hereof, will be incorporated in a schedule to be executed by the parties prior to or at Closing. If the Emmis Entities and other consideration paid in exchange for Buyer are unable to so agree, the Emmis Entities and Buyer shall then promptly retain the Appraisal Firm to appraise the classes of the Purchased Assets. The Appraisal Firm shall be instructed to perform an appraisal of the classes of Purchased Assets and to deliver a report to the Emmis Entities and Buyer as soon as reasonably practicable. Buyer and the Emmis Entities shall bear equally the fees, costs and expenses of the Appraisal Firm. The Emmis Entities shall use reasonable efforts to make available to Buyer and the Appraisal Firm copies of any appraisals prepared in connection with the Emmis Entities' acquisition of the Station. Each party shall prepare IRS Form 8594 allocating the Purchase Price in accordance with Section 10601060 of the Code and in accordance with the Asset Allocation, and if applicable, Section 338, of the Tax Code shall forward it within ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery of the Allocation to review and consent Closing Date to the Allocation in writingother party for their approval, which consent approval shall not be unreasonably withheld, conditioned or delayed. If Buyer and the applicable Seller consents to the Allocation, such Seller and Purchaser Emmis Entities shall use such Allocation to prepare and each file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns Federal income tax return for the taxable tax year that includes in which the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; providedoccurs, however, that nothing contained herein shall prevent IRS Form 8594 containing the applicable Seller and Purchaser from settling any proposed deficiency or adjustment information agreed upon by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable parties pursuant to the applicable Seller, and such resolution shall be final and binding on immediately preceding sentence. Buyer agrees to report the Parties. The fees and expenses purchase of such accounting firm shall be borne equally by Purchaser, on the one handPurchased Assets, and the applicable Seller, Emmis Entities agree to report the sale of the Assets on their respective tax returns in a manner consistent with the other handinformation agreed upon by the parties pursuant to this Section and contained in its respective IRS Form 8594. The applicable Seller shall provide Purchaser, and Purchaser Each party shall provide the applicable Seller, other party with a copy of any information described above required to be furnished to any Taxing Authority in connection its IRS Form 8594 as filed with the transactions contemplated hereinInternal Revenue Service. Notwithstanding anything to the contrary in this Agreement, the provisions of this Section 2.10 shall survive the Closing ------------ for the full period of any applicable statute of limitations plus sixty (60) days.

Allocation. Following The Parties agree to allocate the ClosingUnadjusted Purchase Price (plus all other capitalized costs and those Assumed Liabilities that constitute liabilities for U.S. federal income tax purposes) among the Acquired Assets, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers andnon-compete and non-solicit provisions set forth in Section 5.9, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16all purposes (including financial accounting and Tax purposes) in accordance with Schedule 1.8, Purchaser which shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, be prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder. The initial allocation reflected in Schedule 1.8 (the “Initial Allocation”) shall be subject to adjustment solely to reflect a GAAP valuation analysis of the Acquired Assets and Assumed Liabilities, to be conducted by Buyer through an independent third party promptly following the Closing. Any proposed adjustments to the Initial Allocation resulting from the GAAP valuation analysis shall be provided by Buyer to Arcade in writing (including reasonably detailed support from the valuation and an explanation of the basis therefor) not later than 60 days following the Closing. The Parties shall work in good faith for a period of up to 30 days from Arcade’s receipt of the proposed adjustments from Buyer to agree to the proposed adjustments to the Initial Allocation and finalize the allocation for filing (the “Final Allocation”). The applicable Seller shall have thirty (30) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Parties do not obtain a final resolution within 30 days, Buyer and Arcade will engage the Firm to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms resolve any remaining objections in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position terms set forth in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties1.7(b). The fees and expenses of such accounting firm shall the Firm will be borne shared equally by Purchaser, on the one hand, Buyer and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable SellerArcade, with each Party otherwise bearing its own fees and expenses. Within 10 days after any adjustment to the Unadjusted Purchase Price is finally determined pursuant to Section 1.7, the allocation will be adjusted to reflect the Purchase Price Adjustment, which will be adjusted on a copy dollar-for-dollar basis to the particular class of Acquired Assets or Assumed Liabilities that gave rise to such Purchase Price Adjustment, which adjustments shall not be subject to further adjustment based on Buyer’s GAAP valuation analysis. Buyer and Arcade and their Affiliates will report and file any information described above relevant Tax Returns or filings (including Internal Revenue Service Form 8594 and any forms or reports required to be furnished filed pursuant to any Taxing Authority Section 1060 of the Code) in connection all respects and for all purposes consistent with the transactions contemplated hereinFinal Allocation of the Purchase Price in Schedule 1.8. The Parties will cooperate in the preparation of any such forms, will file such forms in the manner required by applicable Law and will not take any position (whether in audits, Tax Returns or otherwise) that is inconsistent with the Final Allocation unless required to do so by applicable Law.

Allocation. Following the Closing, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the The Worldwide Purchase Price and those Assumed Liabilities, costs and other consideration paid items included in exchange “consideration” for purposes of Code Section 1060 (the Purchased Assets, prepared “Section 1060 Consideration”) shall be allocated among the Acquired Assets in accordance with this 23 Table of Contents Section 10602.12 (this allocation among the Acquired Assets, and if applicable, Section 338, of the Tax Code (the “Allocation”). Any Assumed Liabilities included in the Section 1060 Consideration shall be allocated to the Selling Company in connection with which such Assumed Liabilities were incurred. The applicable Seller Allocation shall include an allocation among the Foreign Assets, with reference to each country in which the Foreign Assets are located. The Allocation shall be based on the fair market values of the Acquired Assets as of the Closing Date as determined and allocated in accordance with Code Section 1060 and the Treasury Regulations thereunder, with the fair market values of the accounts receivable and inventory included in the Acquired Assets determined in accordance with GAAP such that tangible assets in these categories are valued at book value as of the Closing Date. As soon as reasonably practicable (and in any event within one hundred twenty (120) days) after the Closing Date, the Company and the Buyer shall work together in good faith to finalize the Allocation to reflect the final determinations of the fair market values of assets as of the Closing Date and any changes to the Section 1060 Consideration, and the Allocation as so finalized shall become the “Final Allocation”, which shall be final and binding upon all the parties. If the Company and the Buyer are unable to finalize the Allocation during such one hundred twenty (120) day period, then the Company and the Buyer shall submit only those disputed items that have thirty not been resolved to an independent accountant mutually chosen by the Company and the Buyer for determination, provided, however, that the basis for dispute shall not include any objection to the methodology used to determine the fair market value of the accounts receivable and inventory. The independent accountant’s determination as to each item of dispute shall be binding on the parties, and the Allocation shall be amended in accordance with the independent accountants’ determination (30as to the disputed items) and the agreement of the Company and the Buyer (as to the items that are not disputed) and shall become the Final Allocation. If any adjustment is subsequently made to the Section 1060 Consideration pursuant to the terms of this Agreement, the Buyer and the Company shall agree to an amended Allocation in accordance with the above procedures, and such amended allocation (the “Amended Allocation”) shall replace the Final Allocation. Within fifteen (15) days after the delivery of the Allocation to review and consent to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms has been determined in accordance with applicable Lawthis Section 2.12, including the Buyer shall cause to be prepared and delivered to the Company IRS Forms 8594 and 8023any required exhibits thereto, if applicableand any similar forms required under applicable state, local or foreign Law governing Taxes, which shall conform to the Final Allocation, and the Company and the Purchasing Companies shall each timely file: (a) the applicable Form(s) 8594 with the IRS in accordance with the requirements of Code Section 1060; and (b) such other forms with the applicable Taxing Authorities in accordance with the requirements of the applicable Law. Any subsequent adjustment to the Section 1060 Consideration reflected in an Amended Allocation shall be reflected in one or more amended Forms 8594 and applicable state, local or foreign Tax forms that the Company shall cause to be prepared and delivered to the Company within fifteen (15) days after determination of an Amended Allocation. The Company and the Purchasing Company shall, and shall cause their respective Affiliates to, each report, act, and file Tax Returns in all respects and for all purposes (including for purposes of Code Section 704(c)) consistent with the taxable year Final Allocation (or Amended Allocation, as applicable). The parties agree that includes the Closing Date and shall take no they will not take, nor will they permit any of their respective Affiliates to take, for Tax purposes, any position (whether in any audits, Tax Return Returns or otherwise) that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be allocations unless required to litigate before any court, any proposed deficiency or adjustment do so by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinLaw.

Allocation. Following the Closing, Purchaser (a) Sellers and Buyers shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of allocate the Purchase Price (and all other amounts constituting consideration paid in exchange for applicable income Tax purposes), among the Purchased Assets, prepared Assets in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate) (the “Allocation”). The applicable Seller Allocation shall have thirty be delivered by Buyers to Sellers within ninety (3090) days after the delivery of the Allocation to review and consent to the Allocation in writingClosing Date for their approval, which consent approval shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents Purchase Price is adjusted because an indemnification payment is made pursuant to the provisions of this Agreement, or if there is any other subsequent adjustment to the Purchase Price or any other amount constituting consideration for applicable income Tax purposes, then Buyers shall adjust the Allocation to reflect such adjustment in a manner consistent with Section 1060 of the Code and the Treasury Regulations promulgated thereunder. The principles of this Section 2.08(a) shall apply to each revised Allocation. (b) The Allocation shall be deemed final unless Sellers’ Representative notifies Buyers in writing that Sellers object to one or more items reflected in the Allocation within thirty (30) days after the applicable delivery of the Purchase Price Allocation. In the event of any such objection, Sellers’ Representative and Buyers’ Representative shall negotiate in good faith to resolve such dispute; provided, however, that if Sellers’ Representative and Buyers’ Representative are unable to resolve any dispute with respect to the Allocation within fifteen (15) days after any objection is raised, such Seller Allocation shall not be binding on the Parties and Purchaser such dispute shall be resolved by the Accountants. The Accountants will appraise the Purchased Assets as such exist as of immediately prior to the Closing. The cost of such appraisal shall be divided equally between Sellers and Buyers. Buyers and Sellers will use such the Allocation as the basis for reporting asset values and other items for purposes of all required Tax Returns (including any Tax Returns required to prepare be filed under Section 1060(b) of the Code and file in a timely manner all appropriate Tax filingsthe Treasury Regulations thereunder, including the preparation Internal Revenue Service Form 8594), and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and neither Buyers nor Sellers shall take no any position in any for Tax Return purposes that is inconsistent with such the Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Buyers or Sellers from settling any proposed deficiency or adjustment by any Governmental Government Authority based upon or arising out of such the Allocation, and neither the applicable Seller Buyers nor Purchaser Sellers shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Government Authority challenging such Allocation. If . (c) Sellers agree to provide Buyers and their representatives reasonable access to the applicable Seller books and records of the Business, the personnel of, and work papers prepared by, Sellers or Sellers’ representatives to the extent that they relate to the Purchase Price Allocation and to such historical financial information (to the extent in Sellers’ possession) relating to the Allocation as Buyers may reasonably request for the purpose of preparing the Allocation; provided, however, that such access shall be in a manner that does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection interfere with the transactions contemplated hereinnormal business operations of Sellers.

Allocation. Following The Purchaser and the ClosingSeller agree to cooperate in good faith to allocate the Purchase Price, Purchaser shall prepare and deliver to Sellers an allocation as finally determined, increased by the liabilities of the aggregate consideration Company Parties and other relevant items, among Sellers andthe assets of the Company Parties in accordance with the principles of Section 1060 of the Code. If, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16within ninety (90) days after the final determination of the Purchase Price, the Purchaser shall also prepare and deliver the Seller agree as to the applicable Seller a proposed allocation of the Purchase Price Price, the Purchaser and the Seller further agree to prepare and file all Tax Returns in a manner consistent with the agreed allocation and shall not take any position inconsistent with the agreed allocation or agree to any proposed adjustment thereto by any taxing authority without first giving the other consideration paid in exchange for the Purchased Assetsparty prior written notice of such proposed adjustment. If, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code within ninety (the “Allocation”). The applicable Seller shall have thirty (3090) days after the delivery final determination of the Allocation Purchase Price, the Purchaser and the Seller are unable to review and consent resolve any disputes relating to the Allocation in writingallocation of the purchase price, which consent shall not be unreasonably withheld(i) the Purchaser and the Seller may each use a different purchase price allocation, conditioned or delayed. If (ii) each of the applicable Purchaser and the Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation (and cause its Affiliates to prepare and file use) their respective purchase price allocation in a timely manner all appropriate Tax filings, including connection with the preparation and filing of all applicable forms in accordance with applicable LawTax Returns, including Forms 8594 and 8023(iii) the Purchaser shall have no liability to the Seller, if applicableand the Seller shall have no liability to the Purchaser, with their respective for any additional Taxes that may be imposed by any Governmental Authority to the extent that such Tax Returns for arises solely as a result of the taxable year that includes inconsistencies between the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocationseparately used purchase price allocations; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Seller agree to allocate the applicable SellerPurchase Price, as finally determined, increased by the liabilities of the Company Parties and such resolution other relevant items, among the assets of the Company Parties as follows: (A) 80% with respect to Innovatix and its Subsidiaries; and (ii) 20% with respect to Essensa, except with respect to Indebtedness of the Company Parties, Cash of the Company Parties and Net Working Capital, which shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required allocated as finally determined pursuant to be furnished to any Taxing Authority in connection with the transactions contemplated hereinSection 2.3.

Allocation. Following As promptly as possible following the Closing, Purchaser shall and in any event within 90 days after the Closing, the Buyer Group will prepare and deliver to Sellers in good faith a statement showing an allocation of the aggregate consideration referred to in Section 1.2 among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code Assets (the “AllocationAllocation Statement”). After receipt of the Allocation Statement, Seller will have 30 days to review it. Unless Seller delivers written notice to Buyer Group on or prior to the 30th day after receipt of the Allocation Statement specifying in reasonable detail all disputed items on the Allocation Statement and the basis therefor, the parties will be deemed to have accepted and agreed to the Allocation Statement. If Seller so notifies Buyer Group of an objection to the Allocation Statement, the parties will, within 30 days following the date of such notice (the “Resolution Period”) attempt to resolve their differences and any resolution by them as to any disputed amount shall be final, binding, conclusive and nonappealable for all purposes under this Agreement. If at the conclusion of the Resolution Period the parties have not reached an agreement on the objections, then all amounts remaining in dispute may, at the election of either party, be submitted to a third party accountant mutually agreeable to, and jointly engaged by, Seller and Buyer Group (the “Neutral Accountant”). The applicable Seller Neutral Accountant shall have thirty (30) use its best efforts to reach a determination as promptly as possible and in no event later than 90 days after the delivery submission of the Allocation matter to review and consent the Neutral Accountant. All determinations of the Neutral Accountant relating to the Allocation in writingStatement, which consent shall not be unreasonably withheldabsent fraud, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees parties, and all expenses of such accounting firm the Neutral Accountant shall be borne equally by PurchaserBuyer Group and Seller. The Allocation Statement, on as agreed to by the one handparties or as determined by the Neutral Accountant, shall be conclusive and binding upon the Buyer Group, Stockholder and Seller for all purposes, and none of the applicable SellerBuyer Group, on the Seller nor Stockholder shall file any Tax Return or other hand. The applicable Seller shall provide Purchaserdocument with, and Purchaser shall provide the applicable Selleror make any statement or declaration to, any Governmental Body that is inconsistent with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinsuch allocation.

Allocation. Following Within one hundred twenty (120) days after the ClosingClosing Date, Purchaser shall prepare and deliver provide to Sellers an a draft allocation of the aggregate Total Unadjusted Consideration and any other items properly treated as consideration for U.S. federal income and applicable foreign Tax Law purposes among Sellers and, the assets treated as acquired for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction U.S. federal income Tax purposes pursuant to Section 6.16this Agreement, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder and applicable foreign Law and, to the extent allowed by applicable Laws, in a manner proportionally consistent with the Allocated Values (the “Draft Allocation”)) for Seller’s review. The applicable Seller shall Sellers have thirty (30) days after the delivery receipt of the Draft Allocation to review propose any changes to Purchaser’s draft. Purchaser and consent Sellers shall reasonably cooperate to promptly resolve any disputes with respect to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayedDraft Allocation. If the applicable Seller consents parties are unable to resolve any disputed item in the allocation within twenty (20) days after Purchaser’s receipt of Sellers’ proposed changes, the parties shall submit any such remaining disputed items to the AllocationAccounting Firm who shall act as an arbitrator to determine only those items in dispute. Within thirty (30) days following submission to the Accounting Firm, such Seller and Purchaser shall use such Allocation to the Accounting Firm will prepare and file deliver a written determination to the parties with respect to the allocation (such determination to include a work sheet setting forth all material calculations used in a timely manner all appropriate Tax filingsarriving at such determination and to be based solely on information provided to the Accounting Firm by the parties). The allocation agreed to by the parties or determined by the Accounting Firm shall become the final allocation (the “Allocation”) and, including in the preparation and filing of all applicable forms event there is an adjustment to the Total Unadjusted Consideration after the Allocation has been determined, the Allocation shall be revised in accordance with applicable Lawthe methodology set forth in this Section 9.11 to reflect such adjustments (the “Revised Allocation”). The Allocation or Revised Allocation shall be final, binding and conclusive on the parties as to such disputed items. Sellers and Purchaser agree to file all information reports and Tax Returns (including Forms IRS Form 8594 and 8023, if applicable, with their respective any amended Tax Returns or claims for refund) in a manner consistent with the taxable year that includes the Closing Date Allocation or Revised Allocation, and shall neither Sellers nor Purchaser will take no any position in inconsistent with such allocation on any Tax Return that is inconsistent with such Allocationor otherwise, unless required to do so by applicable Law or a “determination,” within the meaning of Section 1313(a)(1) of the Code or corresponding foreign Law; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser or Sellers from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such the Allocation or Revised Allocation, as applicable, and neither the applicable Seller Purchaser nor Purchaser Sellers shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Governmental Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation or Revised Allocation, the applicable as applicable. Each of Purchaser and each Seller shall promptly notify Purchaser the other in writing upon receipt of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinAllocation or Revised Allocation, as applicable.

Allocation. Following (i) The Purchase Price shall be allocated in the Closingmanner set forth on Disclosure Schedule 6.9(g). Within sixty (60) Business Days after the final determination of the Closing Working Capital, Purchaser Buyer shall prepare and deliver to Sellers Parent for its approval an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange amounts treated as liabilities of the Company and the Company Subsidiaries for Tax purposes among the Purchased Assets, prepared assets of the Company and the Company Subsidiaries in accordance with Code Section 10601060 and any similar provision of state, and if applicablelocal, Section 338, of the Tax Code or foreign law as appropriate (the “Purchase Price Allocation”). The applicable Seller Parent shall timely and properly prepare, execute, file and deliver all such documents, forms and other information as Buyer may reasonably request to prepare the Purchase Price Allocation. Parent shall have thirty sixty (3060) days to review and comment on such allocation, and identify potential adjustments thereto. If Parent fails to identify potential adjustments within such sixty (60) day period, Parent shall be deemed to have accepted the Purchase Price Allocation as calculated by the Buyer. If Parent raises any objections to the Buyer’s proposed allocations, the Buyer and Parent shall negotiate in good faith and use their commercially reasonable efforts to resolve such dispute. If the Buyer and Parent are unable to agree on the Purchase Price Allocation within one-hundred twenty (120) days after the delivery final determination of the Allocation Closing Working Capital, the Buyer and Parent are permitted to review and consent to report such allocation separately. (ii) For all Tax purposes (including without limitation the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable LawInternal Revenue Service Form 8594), including Forms 8594 Buyer, Parent, and 8023the Affiliates of each of them, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position for Tax purposes inconsistent or contrary to any Purchase Price Allocation agreed to in Section 6.9(g)(i) (“Agreed Allocation”) unless required to do so by applicable Law. In the event that the Agreed Allocation is disputed by any Tax Return that is inconsistent with such Allocation; providedauthority, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out Party receiving notice of such Allocation, dispute will promptly notify the other Party and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt Parties will consult in good faith how to promptly resolve any such disagreement. If the Parties cannot resolve dispute in a disagreement under this Section 3.3, manner consistent with such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinAgreed Allocation.

Allocation. Following Consistent with the ClosingIntended Tax Treatment, the parties hereto agree that the Purchase Price, as adjusted pursuant to this Agreement, plus any other items that are required for federal income Tax purposes to be treated as consideration for the purchase of Orthex’s assets (the “Total Allocable Price”), shall be allocated (the “Allocation”) among the assets of Orthex in a manner consistent with the principles of Section 1060 of the Code (and any similar provision of state or local law, as appropriate) based upon the relative fair market values thereof in accordance with the methodology set forth on Schedule 5.7. Within sixty (60) days following the Closing Date, the Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange Sellers’ Representative for the Purchased AssetsSellers’ Representative’s prompt review and comment, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code draft Allocation (the “Draft Allocation”)) and all supporting schedules for such Draft Allocation. The applicable Seller Sellers’ Representative shall have thirty (30) days after the delivery receipt of the Draft Allocation to review and consent propose in good faith any changes to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Purchaser’s Draft Allocation. If the applicable Seller Sellers’ Representative does not consent object to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement Draft Allocation within such thirty (30) day period, and thereaftersuch Draft Allocation shall become final. If the Sellers’ Representative objects to any portion of the Draft Allocation in writing within thirty (30) days after receipt of the Draft Allocation, the applicable Seller Purchaser and the Sellers’ Representative shall attempt act in good faith to promptly resolve any such disagreementdispute in the thirty (30) days following the Purchaser’s receipt of the Sellers’ Representative’s written objection. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable the Sellers’ Representative do not reach agreement within such thirty (30) day period with respect to all items objected to by the Sellers’ Representative with respect to the applicable SellerDraft Allocation, the Purchaser and such resolution shall be final and binding on the PartiesSellers’ Representative will jointly select the Accountant to determine any items upon which agreement has not been so reached. The Accountant shall determine all items upon which agreement has not been so reached with respect to the Draft Allocation within thirty (30) days after the submission of such items to the Accountant. The Purchaser and the Sellers’ Representative shall each bear fifty percent (50%) of the fees and expenses of such accounting firm the Accountant. The Purchaser, the Sellers’ Representative and the Sellers shall each bear one hundred percent (100%) of their own related expenses other than expenses related to the Accountant. The Parties will file timely any forms and statements required under federal, state and local income Tax Laws consistent with the Draft Allocation as agreed to or as finally determined by the Accountant, as the case may be borne equally (the “Final Allocation Schedule”). The Final Allocation Schedule will be revised to take into account any subsequent adjustments to the Purchase Price and any changes to the assumed liabilities or other consideration required to be taken into account under applicable Law, in the manner provided by Sections 751(a) and 1060 of the Code and the Treasury Regulations thereunder. The Purchaser, on the one hand, and the applicable SellerSellers’ Representative, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide each agree to promptly notify the applicable Seller, with a copy other in writing upon receipt of notice of any information described above required to be furnished to any Taxing Authority in connection with pending or threatened Tax audit or assessment challenging the transactions contemplated hereinFinal Allocation Schedule.

Allocation. Following Prior to the Closing, Company and Purchaser shall prepare and deliver use their best efforts to Sellers agree in writing to an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price among the Acquired Assets for all purposes (including Tax and other consideration paid financial accounting). If Company and Purchaser have not agreed on the allocation of the Purchase Price prior to Closing, such obligation to use their best efforts to agree in exchange for the Purchased Assets, prepared in accordance with Section 1060, writing to such an allocation shall continue after Closing and if applicable, Section 338, of the Tax Code Company and Purchaser are unable to agree on such allocation within sixty (the “Allocation”). The applicable Seller shall have thirty (3060) days after the delivery of the Allocation to review and consent Closing (or such earlier date as is five (5) days prior to the Allocation in writingdue date of IRS Form 8594), which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the Allocation, such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall take no position in any Tax Return that is inconsistent with such Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser Ernst & Young shall be required designated to litigate before any courtmake such determination xxx xxxx Xxnst & Young makes such determination, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution it shall be final and binding on the Parties. The fees failure of Company and expenses Purchaser to reach agreement on a Purchase Price allocation shall not constitute grounds for termination of this Agreement by any Party and agreement by Company and Purchaser to a Purchase Price allocation shall not be a condition to the obligation of any Party to consummate the transactions contemplated by this Agreement. After the Closing, the Parties shall make consistent use of such accounting firm shall be borne equally by Purchaser, on the one handallocation for all Tax purposes and in all filings with, and declarations and reports to, the applicable SellerIRS and relevant state agencies in respect thereof, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above including reports required to be furnished filed under the Code. Purchaser shall prepare and deliver IRS Form 8594 to any Taxing Authority in connection Company within forty-five (45) days after the Closing Date to be filed with the transactions contemplated hereinIRS. In any proceedings related to the determination of any Taxes, neither Company nor Purchaser shall contend or represent that such allocation is not a correct allocation.

Allocation. Following Buyer and Sellers hereby agree that the Closing, Purchaser Purchase Price (together with all amounts treated as consideration for U.S. federal income tax purposes) shall prepare and deliver be allocated among the assets acquired pursuant to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, 1060 of the Tax Code and the Treasury Regulations promulgated thereunder (and any similar provision of state, local or foreign law, as appropriate) and in accordance with the methodology set forth on Exhibit C hereto (the “Allocation”). The applicable Allocation shall be delivered by Buyer to Seller shall have thirty (30) Representative within 150 days after the delivery of the Allocation to review and consent to the Allocation in writingClosing Date for Seller Representative’s approval, which consent approval shall not be unreasonably withheld, conditioned or delayed. Buyer and the Seller Representative shall work in good faith to resolve any disputes relating to the Allocation. If Buyer and the applicable Seller consents Representative are unable to resolve any such dispute within 30 days of Seller Representative’s receipt of the Allocation, such Seller dispute shall be resolved promptly by the Independent Auditor, the costs of which shall be borne equally by Buyer, on the one hand, and Purchaser Sellers, on the other hand. To the extent required by any applicable Legal Requirement, the Allocation shall use such Allocation be revised to reflect any adjustment of the total consideration payable by Buyer pursuant to this Agreement. Buyer and Sellers shall prepare and file all Tax Returns and other statements in a timely manner all appropriate Tax filings, including consistent with the preparation Allocation and filing of all applicable forms in accordance with applicable Law, including Forms 8594 and 8023, if applicable, with their respective shall not make any inconsistent statement or adjustment on any Tax Returns for or otherwise during the taxable year that includes the Closing Date and shall take no position in any course of an audit, investigation or other dispute with a Tax Return that is inconsistent with such Allocationauthority; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser Buyer or Sellers from settling any proposed deficiency or adjustment by any Governmental Authority Tax authority based upon or arising out of such the Allocation, and neither the applicable Seller Buyer nor Purchaser Sellers shall be required to litigate before any court, court any proposed deficiency or adjustment by any Taxing Authority Tax authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated herein.

Allocation. Following the Closing, Purchaser (i) Buyer shall prepare and deliver propose to Sellers Seller an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange ********************** plus the Assumed Liabilities among the Acquired Assets for tax purposes (the Purchased Assets, prepared “Consideration”) in accordance with the methodology required by Section 1060, and if applicable, Section 338, 1060 of the Tax Code within forty-five (45) Business Days after the Closing Date (the “Preliminary Allocation”). The applicable Within ten (10) Business Days following the receipt of the Preliminary Allocation, Seller shall have thirty the right to provide Buyer with a written notice objecting to the Preliminary Allocation. Within five (305) days after Business Days following receipt of Seller’s objections, if any, to the delivery Preliminary Allocation (the “Allocation Resolution Period”), Buyer and Seller shall negotiate in good faith to resolve any differences regarding the Preliminary Allocation, and Buyer shall make such changes as are reasonably requested by Seller (as so resolved, the “Final Allocation”). If Seller does not object to the Preliminary Allocation within ten (10) Business Days a set forth above, the Preliminary Allocation shall be deemed to be the Final Allocation for purposes of this Agreement. (ii) If Buyer and Seller are unable to resolve any differences with regard to the Preliminary Allocation within the Allocation Resolution Period, then Buyer and Seller shall jointly engage an internationally recognized accounting firm (the “Accountant”). The Accountant shall resolve any such differences based upon its appraisal of the Allocation fair value of the Acquired Assets among which the Consideration is to review be allocated. Buyer and consent Seller shall promptly provide to the Accountant such information as the Accountant may reasonably request in connection with the preparation of such allocation and shall request that the Accountant prepare and deliver to Buyer and Seller such allocation as promptly as practicable. Buyer and Seller shall each pay 50% of the fees and expenses of the Accountant for its services under this Section 2.2(b)(ii). The resolution by the Accountant of the matters set forth in this Section 2.2(b)(ii) shall be conclusive and binding upon Buyer and Seller. Buyer and Seller agree that the procedure set forth in this Section 2.2(b)(ii) for resolving disputes with respect to the Preliminary Allocation in writingshall be the sole and exclusive method for resolving any such disputes; provided, which consent however, that this provision shall not prohibit either Party from instituting litigation to enforce any ruling of the Accountant. The Accountant’s determination shall be unreasonably withhelddeemed to be the Final Allocation for purposes of this Agreement. (iii) Buyer and Seller shall (x) be bound by the Final Allocation for all Taxes purposes, conditioned (y) timely file IRS Form 8594 and all Tax Returns required to be filed in connection with the Final Allocation (and any other forms or delayed. If reports required to be filed pursuant to Section 1060 of the applicable Seller consents to Code or any comparable provisions of U.S. local or state, or foreign law (the Allocation“Section 1060 Forms”)), such Seller and Purchaser shall use such Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable Lawthe Final Allocation, including Forms 8594 and 8023, if applicable, with their respective Tax Returns for the taxable year that includes the Closing Date and shall (z) take no position inconsistent with the Final Allocation in any Section 1060 Form or Tax Return Return, any audit or examination by, or any proceeding before, any Governmental Authority or otherwise, unless otherwise required by the final determination of a Governmental Authority. Buyer and Seller shall make proper adjustments to the Final Allocation at the time Buyer makes any of the payments contemplated by this Section 2.2(a)(iii). (iv) In the event that the Final Allocation is inconsistent disputed by any Governmental Authority, the Party receiving notice of such dispute shall promptly notify and consult with the other Party and keep such other Party apprised of material developments concerning resolution of such dispute. The Party receiving notice of such dispute shall control any examination, investigation, audit or other proceeding resulting from such dispute by any taxing authority regarding the Final Allocation; provided, however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such Allocation, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Allocation, the applicable Seller shall notify Purchaser in writing of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller Party shall provide Purchaserhave the nonexclusive right to participate in such examination, investigation, audit or other proceeding at its sole cost and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinexpense.

Allocation. Following the ClosingThe Buyer shall, Purchaser shall prepare and deliver to Sellers an allocation of the aggregate consideration among Sellers and, for any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation of the Purchase Price and other consideration paid in exchange for the Purchased Assets, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code (the “Allocation”). The applicable Seller shall have later than thirty (30) days after the delivery Closing Date, prepare and deliver to the Seller an allocation of the Allocation Purchase Price ((with respect to the Assumed Liabilities and other relevant items, to the extent properly taken into account for Tax purposes) among the Purchased Assets (the “Allocation”) in accordance with Section 1060 of the Code, the Treasury Regulations thereunder and other applicable Law for the Seller’s review and consent approval (such approval not to the Allocation in writing, which consent shall not be unreasonably withheld, conditioned or delayed). Any reasonable comments provided by the Seller to the Buyer in accordance with this Section 3.3 shall be considered by the Buyer in good faith. The Allocation shall be conclusive and binding on the Parties unless the Seller notifies the Buyer in writing that the Seller objects to one or more items reflected in the Allocation, and specify the reasonable basis for such objection, within ten (10) days after delivery to the Seller of the Allocation. In the case of such an objection, the Seller and the Buyer shall negotiate in good faith to resolve any disputed items. Any resolution by the Seller and the Buyer shall be conclusive and binding on the parties once set forth in writing (any such conclusive and binding Allocation, the “Final Allocation”). If the applicable Seller consents and the Buyer are unable to resolve all disputed items within fifteen (15) days after the delivery of the Seller’s written objection to the AllocationBuyer, the Buyer and the Seller shall jointly retain a mutually agreed independent internationally recognized accounting firm (the “Accounting Firm”) (which may in turn select an appraiser, if needed) to resolve any disputed item(s). The costs, fees and expenses of the Accounting Firm shall be borne by the Buyer. The Accounting Firm shall resolve any such Seller dispute within thirty (30) days after the retention, and Purchaser the Final Allocation shall use be adjusted to reflect any such Allocation resolution of any disputed item(s). The Parties agree to prepare (and shall cause their Affiliates to) file in a timely manner all appropriate Tax filings, Returns (including the preparation and filing of all applicable forms in accordance with applicable Law, including Forms IRS Form 8594 and 8023, if applicable, with their respective U.S. federal income Tax Returns Return for the taxable year that includes the Closing Date date of the Closing) consistent with, and shall not take no any position in any connection with Tax Return matters that is inconsistent with, the Final Allocation unless otherwise required by a final determination within the meaning of Section 1313 of the Code or any corresponding provision of state, local or non-U.S. Law, or as the Buyer or the Seller (as applicable) determines is necessary to settle a dispute with a Tax authority after making a good faith effort to defend the Final Allocation. In the event that a Governmental Authority disputes the Final Allocation, the Party receiving notice of such Allocation; provideddispute shall promptly notify the other Party hereto, however, that nothing contained herein shall prevent and the applicable Seller and Purchaser from settling the Buyer shall, and shall cause their respective Affiliates to, use their reasonable best efforts to defend such Final Allocation in any proposed deficiency or adjustment by any Governmental Authority based upon or arising out of such applicable proceeding. Notwithstanding the foregoing, in administering the Bankruptcy Cases, the Bankruptcy Court shall not be required to apply the Final Allocation, and neither the applicable Seller Debtor Entities, nor Purchaser any other parties in interest, shall be required to litigate before any court, any proposed deficiency or adjustment bound by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such Final Allocation, for purposes of determining the applicable Seller shall notify Purchaser manner in writing of such disagreement within such thirty (30) day periodwhich the Purchase Price should be allocated either, as between the Selling Entities and thereaftertheir respective estates, or as among the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3Purchased Assets themselves, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinfor non-tax purposes.

Allocation. Following (i) The Tax Purchase Price shall be allocated among each of the ClosingPurchased Assets in accordance with Section 1060 of the Internal Revenue Code of 1986, as amended (the “Code”) and the Treasury Regulations promulgated thereunder. No portion of the Tax Purchase Price shall be allocated to any other covenants or agreements contained in this agreement or the Master Services Agreement. (ii) Within eighty (80) days after the date hereof, the Purchaser shall prepare and deliver to Sellers the Seller a written schedule (the “Proposed Valuation and Allocation”) that includes (x) the value of the Warrant Consideration and the Common Stock Consideration and (y) an allocation of the aggregate consideration Tax Purchase Price among Sellers andthe Purchased Assets (which, for purposes of this Section 5(b) and the Proposed Valuation and Allocation and Final Allocation, shall include any transactions contemplated by this Agreement that do not constitute an Agreed G Transaction pursuant to Section 6.16applicable “goodwill or going concern value”). If the Seller disagrees with the Proposed Allocation, Purchaser shall also prepare and deliver to the applicable Seller a proposed allocation may, within twenty (20) days after the Seller’s receipt of the Purchase Price and other consideration paid in exchange for the Purchased AssetsProposed Allocation, prepared in accordance with Section 1060, and if applicable, Section 338, of the Tax Code deliver a written notice (the “Allocation Dispute Notice”) to the Purchaser to such effect, specifying those items with which the Seller disagrees and setting forth the Seller’s proposed valuation and allocation. The Purchaser and the Seller shall use commercially reasonable efforts to reach agreement on the disputed items or amounts within ten (10) days of the Purchaser’s receipt of the Allocation Dispute Notice, which period may be extended for such time as the Purchaser and Seller may agree to in writing (the “Discussion Period”). The Proposed Valuation and Allocation, as prepared by the Purchaser if no Allocation Dispute Notice has been given, as adjusted pursuant to any agreement between the Purchaser and the Seller shall be the final valuation and allocation (the “Final Allocation”). The applicable If the Purchaser and the Seller shall have thirty (30) days after are unable to resolve all disputed items within the delivery Discussion Period, each of the Purchaser and the Seller may separately determine the value of the Warrant Consideration and the Common Stock Consideration and allocation of the Tax Purchase Price (provided that any such determinations in the absence of a Final Allocation to review shall represent at least “more likely than not” reporting positions), and consent to the Allocation in writingthere shall be no Final Allocation. (iii) Each party agrees that, which consent shall not be unreasonably withheld, conditioned or delayed. If the applicable Seller consents to the if there is a Final Allocation, such Seller and Purchaser shall use such party will (i) be bound by the Final Allocation, (ii) act in strict accordance with the Final Allocation to prepare and file in a timely manner all appropriate Tax filings, including the preparation and filing of all applicable forms in accordance with applicable LawReturns, including Forms (iii) to the extent each party is required, timely file an IRS Form 8594 and 8023, if applicable, with their respective Tax Returns reflecting the Final Allocation for the taxable year that includes the Closing Date (defined below) and shall to make any timely comparable filings required by applicable state or local Law and (iv) not take no any position in inconsistent with the Final Allocation for any Tax Return purpose, unless required by a “final determination” within the meaning of Section 1313(a) of the Code resulting from a Tax Action initiated by a Tax Authority challenging the Final Allocation, provided that the Purchaser’s cost for the Purchased Assets may differ from the amount so allocated to the extent necessary to reflect its capitalized acquisition costs not included in the amount realized by the Seller. If any Tax Authority challenges the Final Allocation or any allocation resulting therefrom, or, if there is inconsistent no Final Allocation, any other determination of value or allocation of the Tax Purchase Price in accordance with such Allocation; providedthis Section 5(b)(iii), however, that nothing contained herein shall prevent the applicable Seller and Purchaser from settling any proposed deficiency or adjustment by any Governmental Authority based upon or arising out party receiving notice of such Allocationchallenge shall give the other parties prompt written notice thereof and, and neither the applicable Seller nor Purchaser shall be required to litigate before any court, any proposed deficiency or adjustment by any Taxing Authority challenging such Allocation. If the applicable Seller does not consent to such if there is a Final Allocation, the applicable Seller parties shall notify Purchaser in writing use reasonable efforts to preserve the effectiveness of such disagreement within such thirty (30) day period, and thereafter, the applicable Seller shall attempt in good faith to promptly resolve any such disagreement. If the Parties cannot resolve a disagreement under this Section 3.3, such disagreement shall be resolved by an independent accounting firm chosen by Purchaser and reasonably acceptable to the applicable Seller, and such resolution shall be final and binding on the Parties. The fees and expenses of such accounting firm shall be borne equally by Purchaser, on the one hand, and the applicable Seller, on the other hand. The applicable Seller shall provide Purchaser, and Purchaser shall provide the applicable Seller, with a copy of any information described above required to be furnished to any Taxing Authority in connection with the transactions contemplated hereinFinal Allocation.