Common use of Multiemployer Defined Benefit Plans To Which Contributions Are or Were Made Clause in Contracts

Multiemployer Defined Benefit Plans To Which Contributions Are or Were Made. Central Pension Fund (IUOE) (current) Central States Teamsters Southeast and Southwest Areas Pension Fund (current) Graphic Communications International Union Employer Retirement Fund (last contribution was made on 07/31/2010) Graphic Communications International Union Supplemental Retirement and Disability Fund (last contribution was made on 06/30/2006) IAM National Pension Fund (current) IUE-CWA Pension Fund (current) New York State Teamsters Pension Fund (last contribution was made on 12/31/2007) Paper Industry Union Management Pension Fund (current) Local 375 Pension Fund (Philadelphia - USW) (last contribution was made on 12/31/2009) Suburban Teamsters of Northern Illinois Pension Fund (last contribution was made on 06/30/2006) UNITE HERE National Retirement Fund (current) United Food and Commercial Workers International Union Industry Pension Fund (last contribution was made on 06/30/2006) Western Conference of Teamsters Pension Trust (current) * Plans that have been merged into plans listed above are not separately listed. To: Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent This Compliance Certificate is furnished pursuant to that certain Fourth Amended and Restated Credit and Security Agreement dated as of May 27, 2011 (as amended, supplemented or otherwise modified from time to time, the “Credit Agreement”) among Rock-Tenn Financial, Inc. (“Borrower”), Rock-Tenn Converting Company (the “Servicer”), the Lenders and Co-Agents from time to time party thereto and Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent and Funding Agent.

Multiemployer Defined Benefit Plans To Which Contributions Are or Were Made. Central Pension Fund (IUOE) (current) Central States Teamsters Southeast and Southwest Areas Pension Fund (current) Graphic Communications International Union Employer Retirement Fund (last contribution was made on 07/31/2010) Graphic Communications International Union Supplemental Retirement and Disability Fund (last contribution was made on 06/30/2006) IAM National Pension Fund (current) IUE-CWA Pension Fund (current) New York State Teamsters Pension Fund (last contribution was made on 12/31/2007) Paper Industry Union Management Pension Fund (current) Local 375 Pension Fund (Philadelphia - USW) (last contribution was made on 12/31/2009) Suburban Teamsters of Northern Illinois Pension Fund (last contribution was made on 06/30/2006) UNITE HERE National Retirement Fund (current) United Food and Commercial Workers International Union Industry Pension Fund (last contribution was made on 06/30/2006) Western Conference of Teamsters Pension Trust (current) * *Plans that have been merged into plans listed above are not separately listed. To: Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent This Compliance Certificate is furnished pursuant to that certain Fourth Seventh Amended and Restated Credit and Security Agreement dated as of May 27June [_], 2011 2015 (as amended, supplemented or otherwise modified from time to time, the “Credit Agreement”) among Rock-Tenn Financial, Inc. (“Borrower”), Rock-Tenn Converting Company (the “Servicer”), the Lenders and Co-Agents from time to time party thereto and Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent and Funding Agent.

Multiemployer Defined Benefit Plans To Which Contributions Are or Were Made. Central Pension Fund (IUOE) (current) Central States Teamsters Southeast and Southwest Areas Pension Fund (current) Graphic Communications International Union Employer Retirement Fund (last contribution was made on 07/31/2010) Graphic Communications International Union Supplemental Retirement and Disability Fund (last contribution was made on 06/30/2006) IAM National Pension Fund (current) IUE-CWA Pension Fund (current) New York State Teamsters Pension Fund (last contribution was made on 12/31/2007) Paper Industry Union Management Pension Fund (current) Local 375 Pension Fund (Philadelphia - USW) (last contribution was made on 12/31/2009) Suburban Teamsters of Northern Illinois Pension Fund (last contribution was made on 06/30/2006) UNITE HERE National Retirement Fund (current) United Food and Commercial Workers International Union Industry Pension Fund (last contribution was made on 06/30/2006) Western Conference of Teamsters Pension Trust (current) * *Plans that have been merged into plans listed above are not separately listed. To: Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent This Compliance Certificate is furnished pursuant to that certain Fourth Sixth Amended and Restated Credit and Security Agreement dated as of May 27September, 2011 15, 2014 (as amended, supplemented or otherwise modified from time to time, the “Credit Agreement”) among Rock-Tenn Financial, Inc. (“Borrower”), Rock-Tenn Converting Company (the “Servicer”), the Lenders and Co-Agents from time to time party thereto and Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent and Funding Agent.

Multiemployer Defined Benefit Plans To Which Contributions Are or Were Made. Central Pension Fund (IUOE) (current) Central States Teamsters Southeast and Southwest Areas Pension Fund (current) Graphic Communications International Union Employer Retirement Fund (last contribution was made on 07/31/2010) Graphic Communications International Union Supplemental Retirement and Disability Fund (last contribution was made on 06/30/2006) IAM National Pension Fund (current) IUE-CWA Pension Fund (current) New York State Teamsters Pension Fund (last contribution was made on 12/31/2007) Paper Industry Union Management Pension Fund (current) Local 375 Pension Fund (Philadelphia - USW) (last contribution was made on 12/31/2009) Suburban Teamsters of Northern Illinois Pension Fund (last contribution was made on 06/30/2006) UNITE HERE National Retirement Fund (current) United Food and Commercial Workers International Union Industry Pension Fund (last contribution was made on 06/30/2006) Western Conference of Teamsters Pension Trust (current) * *Plans that have been merged into plans listed above are not separately listed. To: Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent This Compliance Certificate is furnished pursuant to that certain Fourth Fifth Amended and Restated Credit and Security Agreement dated as of May 27December 21, 2011 2012 (as amended, supplemented or otherwise modified from time to time, the “Credit Agreement”) among Rock-Tenn Financial, Inc. (“Borrower”), Rock-Tenn Converting Company (the “Servicer”), the Lenders and Co-Agents from time to time party thereto and Coöperatieve Centrale Raiffeisen-Boerenleenbank B.A., “Rabobank Nederland”, New York Branch, as Administrative Agent and Funding Agent.