Common use of Tax Proceedings Clause in Contracts

Tax Proceedings. Section 7.01. Notification of Tax Proceedings 17 Section 7.02. Tax Proceedings 17 Section 8.01. Representations and Warranties 19 Section 8.02. Restrictions Relating to the Distribution 20 Section 8.03. Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions 22 Section 8.04. Section 336(e) Election 23 Section 9.01. Prohibited Actions 23 Section 9.02. Section 704(c) Allocations 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.01. General Cooperation 24 Section 10.02. Retention of Records 25 Section 11.01. Dispute Resolution 25 Section 11.02. Tax Sharing Agreements 26 Section 11.03. Interest on Late Payments 26 Section 11.04. Survival of Covenants 26 Section 11.05. Severability 26 Section 11.06. Entire Agreement 26 Section 11.07. No Third-Party Beneficiaries 27 Section 11.08. Specific Performance 27 Section 11.09. Amendment 27 Section 11.10. Rules of Construction 27 Section 11.11. Counterparts 27 Section 11.12. Coordination with Separation and Distribution Agreement 28 Section 11.13. Coordination with the Employee Matters Agreement 28 Section 11.14. Governing Law 28 Section 11.15. Assignability 28 Section 11.16. Notices 28 Section 11.17. Effective Date 29 Accounting Firm 2, 26 Acquisition Transaction 2 Adjustment 3 Agreement 1, 3 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 Fifty-Percent or Greater Interest 4 Final Determination 4 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information Request 5, 25 IRS 5 Law 5 Net Working Capital Balance 5 Non-Income Tax Return 5 Notified Action 5, 23 Ordinary Course of Business 5 Parties 1 Party 1, 5 Past Practice 5, 14 Person 5 Plan of Reorganization 5 Post-Closing Period 5 Post-Distribution Ruling 5, 22 Pre-Closing Period 5 Record Holders 5 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 Representatives 6 Restriction Period 6 Restructuring 1, 6 Restructuring Transfer Taxes 6 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 SAG 7 Section 336(e) Election 7, 24 Section 8.02(e) Acquisition Transaction 7 Separate Return 7 Separation and Distribution Agreement 1, 7 SPG 1, 7 SPG Board 7 SPG Business 7 SPG Disqualifying Action 7 SPG Entity 8 SPG Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG Separate Tax Return 8 SPG Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 Tax Proceeding 10 Tax Return 10 Tax-Free Status 9 Taxing Authority 9 Taxing Jurisdiction 10 Transactions 10 Transfer Taxes 10 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 U.S. 11 Unqualified Tax Opinion 11 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of May 28, 2014 is by and among Simon Property Group, Inc., a Delaware corporation (“SPG”), Simon Property Group, L.P., a Delaware limited partnership (“SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPG”) and Washington Prime Group, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (“WPG LP”). Each of SPG, SPG LP, WPG and WPG LP is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

Tax Proceedings. Section 7.015.01. Notification of Tax Proceedings 17 Section 7.025.02. Tax Proceedings 17 Proceeding Procedures 18 ARTICLE VI INTENDED TAX TREATMENT OF THE DISTRIBUTION Section 8.016.01. Representations and Warranties 19 Section 8.026.02. Restrictions Relating to the Distribution Covenants 20 Section 8.036.03. Procedures Regarding Post-Distribution Opinions and Rulings and Unqualified Tax Opinions 22 24 ARTICLE VII COOPERATION Section 8.04. Section 336(e) Election 23 Section 9.01. Prohibited Actions 23 Section 9.02. Section 704(c) Allocations 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.017.01. General Cooperation 24 25 Section 10.027.02. Retention of Records 25 26 Section 11.017.03. 338(h)(10) Elections 26 Section 7.04. Allocation 27 ARTICLE VIII MISCELLANEOUS Section 8.01. Governing Law 27 Section 8.02. Dispute Resolution 25 27 Section 11.028.03. Tax Sharing Agreements 26 28 Section 11.038.04. Interest on Late Payments 26 28 Section 11.048.05. Survival of Covenants 26 28 Section 11.058.06. Severability 26 28 Section 11.068.07. Entire Agreement 26 28 Section 11.078.08. Successors and Assigns 29 Section 8.09. No Third-Third Party Beneficiaries 27 29 Section 11.088.10. Specific Performance 27 29 Section 11.098.11. Amendment 27 Amendments; Waivers 29 Section 11.108.12. Rules Counterparts; Effectiveness 30 Section 8.13. Confidentiality 30 Section 8.14. Waiver of Construction 27 Jury Trial 30 Section 11.118.15. Counterparts 27 Jurisdiction; Service of Process 30 Section 11.12. Coordination with Separation and Distribution Agreement 28 Section 11.13. Coordination with the Employee Matters Agreement 28 Section 11.14. Governing Law 28 Section 11.15. Assignability 28 Section 11.168.16. Notices 28 31 Section 11.178.17. Effective Date 29 Accounting Firm 2, 26 Acquisition Transaction 2 Adjustment 3 Agreement 1, 3 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 Fifty-Percent or Greater Interest 4 Final Determination 4 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information Request 5, 25 IRS 5 Law 5 Net Working Capital Balance 5 Non-Income Tax Return 5 Notified Action 5, 23 Ordinary Course of Business 5 Parties 1 Party 1, 5 Past Practice 5, 14 Person 5 Plan of Reorganization 5 Post-Closing Period 5 Post-Distribution Ruling 5, 22 Pre-Closing Period 5 Record Holders 5 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 Representatives 6 Restriction Period 6 Restructuring 1, 6 Restructuring Transfer Taxes 6 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 SAG 7 Section 336(e) Election 7, 24 Section 8.02(e) Acquisition Transaction 7 Separate Return 7 Separation and Distribution Agreement 1, 7 SPG 1, 7 SPG Board 7 SPG Business 7 SPG Disqualifying Action 7 SPG Entity 8 SPG Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG Separate Tax Return 8 SPG Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 Tax Proceeding 10 Tax Return 10 Tax-Free Status 9 Taxing Authority 9 Taxing Jurisdiction 10 Transactions 10 Transfer Taxes 10 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 U.S. 11 Unqualified Tax Opinion 11 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 Captions 32 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of May 28April 12, 2014 2018, is entered into by and among Simon Property GroupGenuine Parts Company, a Georgia corporation (“GPC”), Rhino SpinCo, Inc., a Delaware corporation and a wholly owned Subsidiary of GPC (“SpinCo”), and Essendant, Inc., a Delaware corporation (“SPG”), Simon Property Group, L.P., a Delaware limited partnership (“SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPGRMT Parent”) and Washington Prime Group(collectively, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (the “WPG LPParties”). Each Any capitalized term used herein without definition shall have the meaning given to it in the Separation Agreement, dated as of SPGthe date hereof, SPG LPby and among GPC and SpinCo (as such agreement may be amended from time to time, WPG and WPG LP is sometimes referred to herein as a “Party” and, collectively, as the “PartiesSeparation Agreement”).”

Tax Proceedings. Section 7.01. Notification of Tax Proceedings 17 Section 7.02. Tax Proceedings 17 Section 8.01. Representations and Warranties 19 18 Section 8.02. Restrictions Relating to the Distribution 20 19 Section 8.03. Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions 22 21 Section 8.04. Section 336(e) Election 23 22 Section 9.01. Prohibited Actions General Cooperation 23 Section 9.02. Section 704(c) Allocations Retention of Records 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.01. General Cooperation Dispute Resolution 24 Section 10.02. Retention of Records 25 Section 11.01. Dispute Resolution 25 Section 11.02. Tax Sharing Agreements 26 24 Section 11.0310.03. Interest on Late Payments 26 24 Section 11.0410.04. Survival of Covenants 26 24 Section 11.0510.05. Severability 26 24 Section 11.0610.06. Entire Agreement 26 25 Section 11.0710.07. No Third-Party Beneficiaries 27 25 Section 11.0810.08. Specific Performance 27 25 Section 11.0910.09. Amendment 27 25 Section 11.1010.10. Rules of Construction 27 25 Section 11.1110.11. Counterparts 27 26 Section 11.1210.12. Coordination with Separation and Distribution Agreement 28 26 Section 11.1310.13. Coordination with the Employee Matters Agreement 28 26 Section 11.1410.14. Governing Law 28 26 Section 11.1510.15. Assignability 28 26 Section 11.1610.16. Notices 28 26 Section 11.1710.17. Effective Date 29 Accounting Firm 2, 26 27 Acquisition Transaction 2 Adjustment 3 2 Affiliate 2 Agreement 1, 3 2 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 16 Cash Transfer 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Distribution Date 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 3 Fifty-Percent or Greater Interest 4 3 Final Determination 4 3 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information 23 Internal Contribution 4 Internal Controlled 4 Internal Controlled Entity 4 Internal Controlled Group 4 Internal Distributing 5 Internal Distributing Acquisition Transaction 5 Internal Distributing Active Trade or Business 5 Internal Distributing Entity 5 Internal Distributing Group 6 Internal Distribution 6 IRS 6 IRS Ruling 6 IRS Ruling Request 5, 25 IRS 5 6 Law 5 Net Working Capital Balance 5 6 Liability 6 Non-Income Tax Return 5 6 Notified Action 56, 23 21 Ordinary Course of Business 5 6 Parent 1, 6 Parent Board 6 Parent Business 6 Parent Disqualifying Action 6 Parent Entity 7 Parent Group 7 Parent Mergers 7 Parent Separate Tax Return 7 Parent Tax Proceeding 7, 17 Parent Taxes 7 Parties 1 Party 1, 5 8 Past Practice 58, 14 13 Payment Date 8 Person 5 8 Plan of Reorganization 5 Post-Closing Period 5 8 Post-Distribution Ruling 58, 22 Pre-Closing Period 5 21 Prime Rate 8 Record Holders 5 8 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 8 Representatives 6 8 Restriction Period 6 8 Restructuring 1, 6 8 Restructuring Transfer Taxes 6 9 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 8 SAG 7 9 Section 336(e) Election 79, 24 Section 8.02(e) Acquisition Transaction 7 22 Separate Return 7 9 Separation and Distribution Agreement 1, 7 SPG 9 SpinCo 1, 7 SPG Board 7 SPG 9 SpinCo Active Trade or Business 7 SPG 9 SpinCo Assets 9 SpinCo Business 9 SpinCo Disqualifying Action 7 SPG 9 SpinCo Entity 8 SPG 9 SpinCo Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG 10 SpinCo Liabilities 10 SpinCo Separate Tax Return 8 SPG 1 SpinCo Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 17 SpinCo Tax Proceeding 10 SpinCo Taxes 10 Subsidiary 10 Tax 10 Tax Attributes 11 Tax Counsel 11 Tax Item 11 Tax Materials 11 Tax Matter 11, 23 Tax Opinions 11 Tax Package 11 Tax Proceeding 11 Tax Return 10 11 Tax-Free Status 9 11 Taxing Authority 9 12 Taxing Jurisdiction 10 12 Transactions 10 12 Transfer Taxes 10 12 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 12 U.S. 11 12 Unqualified Tax Opinion 11 12 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 21 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of May 28[●], 2014 2016, is by and among Simon Property Group, Inc.between WestRock Company, a Delaware corporation (“SPGParent”), Simon Property Group, L.P.and Ingevity Corporation, a Delaware limited partnership corporation (“SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPG”) and Washington Prime Group, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (“WPG LPSpinCo”). Each of SPG, SPG LP, WPG Parent and WPG LP SpinCo is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

Tax Proceedings. Section 7.01. Notification of Tax Proceedings 17 Section 7.02. Tax Proceedings 17 Section 8.01. Representations and Warranties 19 Section 8.02. Restrictions Relating to the Distribution 20 Section 8.03. Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions 22 Section 8.04. Section 336(e) Election 23 Section 9.01. Prohibited Actions 23 Section 9.02. Section 704(c) Allocations 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.01. General Cooperation 24 Section 10.02. Retention of Records 25 Section 11.01. Dispute Resolution 25 Section 11.02. Tax Sharing Agreements 26 Section 11.03. Interest on Late Payments 26 Section 11.04. Survival of Covenants 26 Section 11.05. Severability 26 Section 11.06. Entire Agreement 26 Section 11.07. No Third-Party Beneficiaries 27 Section 11.08. Specific Performance 27 Section 11.09. Amendment 27 Section 11.10. Rules of Construction 27 Section 11.11. Counterparts 27 Section 11.12. Coordination with Separation and Distribution Agreement 28 Section 11.13. Coordination with the Employee Matters Agreement 28 Section 11.14. Governing Law 28 Section 11.15. Assignability 28 Section 11.16. Notices 28 Section 11.17. Effective Date 29 Accounting Firm 2, 26 Acquisition Transaction 2 Adjustment 3 Agreement 1, 3 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 Fifty-Percent or Greater Interest 4 Final Determination 4 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information Request 5, 25 IRS 5 Law 5 Net Working Capital Balance 5 Non-Income Tax Return 5 Notified Action 5, 23 Ordinary Course of Business 5 Parties 1 Party 1, 5 Past Practice 5, 14 Person 5 Plan of Reorganization 5 Post-Closing Period 5 Post-Distribution Ruling 5, 22 Pre-Closing Period 5 Record Holders 5 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 Representatives 6 Restriction Period 6 Restructuring 1, 6 Restructuring Transfer Taxes 6 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 SAG 7 Section 336(e) Election 7, 24 Section 8.02(e) Acquisition Transaction 7 Separate Return 7 Separation and Distribution Agreement 1, 7 SPG 1, 7 SPG Board 7 SPG Business 7 SPG Disqualifying Action 7 SPG Entity 8 SPG Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG Separate Tax Return 8 SPG Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 Tax Proceeding 10 Tax Return 10 Tax-Free Status 9 Taxing Authority 9 Taxing Jurisdiction 10 Transactions 10 Transfer Taxes 10 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 U.S. 11 Unqualified Tax Opinion 11 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of May 28[·], 2014 is by and among Simon Property Group, Inc., a Delaware corporation (“SPG”), Simon Property Group, L.P., a Delaware limited partnership (“SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPG”) and Washington Prime Group, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (“WPG LP”). Each of SPG, SPG LP, WPG and WPG LP is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

Tax Proceedings. Section 7.01. Notification of Tax Proceedings 17 Section 7.02. Tax Proceedings 17 Section 8.01. Representations and Warranties 19 18 Section 8.02. Restrictions Relating to the Distribution 20 19 Section 8.03. Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions 22 21 Section 8.04. Section 336(e) Election 23 22 Section 9.01. Prohibited Actions General Cooperation 23 Section 9.02. Section 704(c) Allocations Retention of Records 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.01. General Cooperation Dispute Resolution 24 Section 10.02. Retention of Records 25 Section 11.01. Dispute Resolution 25 Section 11.02. Tax Sharing Agreements 26 24 Section 11.0310.03. Interest on Late Payments 26 24 Section 11.0410.04. Survival of Covenants 26 24 Section 11.0510.05. Severability 26 24 Section 11.0610.06. Entire Agreement 26 25 Section 11.0710.07. No Third-Party Beneficiaries 27 25 Section 11.0810.08. Specific Performance 27 25 Section 11.0910.09. Amendment 27 25 Section 11.1010.10. Rules of Construction 27 25 Section 11.1110.11. Counterparts 27 26 Section 11.1210.12. Coordination with Separation and Distribution Agreement 28 26 Section 11.1310.13. Coordination with the Employee Matters Agreement 28 26 Section 11.1410.14. Governing Law 28 26 Section 11.1510.15. Assignability 28 26 Section 11.1610.16. Notices 28 26 Section 11.1710.17. Effective Date 29 Accounting Firm 2, 26 27 Acquisition Transaction 2 Adjustment 3 2 Affiliate 2 Agreement 1, 3 2 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 16 Cash Transfer 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Distribution Date 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 3 Fifty-Percent or Greater Interest 4 3 Final Determination 4 3 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information 23 Internal Contribution 4 Internal Controlled 4 Internal Controlled Entity 4 Internal Controlled Group 4 Internal Distributing 5 Internal Distributing Acquisition Transaction 5 Internal Distributing Active Trade or Business 5 Internal Distributing Entity 5 Internal Distributing Group 6 Internal Distribution 6 IRS 6 IRS Ruling 6 IRS Ruling Request 5, 25 IRS 5 6 Law 5 Net Working Capital Balance 5 6 Liability 6 Non-Income Tax Return 5 6 Notified Action 56, 23 21 Ordinary Course of Business 5 6 Parent 1, 6 Parent Board 6 Parent Business 6 Parent Disqualifying Action 6 Parent Entity 7 Parent Group 7 Parent Mergers 7 Parent Separate Tax Return 7 Parent Tax Proceeding 7, 17 Parent Taxes 7 Parties 1 Party 1, 5 8 Past Practice 58, 14 13 Payment Date 8 Person 5 8 Plan of Reorganization 5 Post-Closing Period 5 8 Post-Distribution Ruling 58, 22 Pre-Closing Period 5 21 Prime Rate 8 Record Holders 5 8 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 8 Representatives 6 8 Restriction Period 6 8 Restructuring 1, 6 8 Restructuring Transfer Taxes 6 9 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 8 SAG 7 9 Section 336(e) Election 79, 24 Section 8.02(e) Acquisition Transaction 7 22 Separate Return 7 9 Separation and Distribution Agreement 1, 7 SPG 9 SpinCo 1, 7 SPG Board 7 SPG 9 SpinCo Active Trade or Business 7 SPG 9 SpinCo Assets 9 SpinCo Business 9 SpinCo Disqualifying Action 7 SPG 9 SpinCo Entity 8 SPG 9 SpinCo Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG 10 SpinCo Liabilities 10 SpinCo Separate Tax Return 8 SPG 1 SpinCo Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 17 SpinCo Tax Proceeding 10 SpinCo Taxes 10 Subsidiary 10 Tax 10 Tax Attributes 11 Tax Counsel 11 Tax Item 11 Tax Materials 11 Tax Matter 11, 23 Tax Opinions 11 Tax Package 11 Tax Proceeding 11 Tax Return 10 11 Tax-Free Status 9 11 Taxing Authority 9 12 Taxing Jurisdiction 10 12 Transactions 10 12 Transfer Taxes 10 12 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 12 U.S. 11 12 Unqualified Tax Opinion 11 12 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 21 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of May 2814, 2014 2016, is by and among Simon Property Group, Inc.between WestRock Company, a Delaware corporation (“SPGParent”), Simon Property Group, L.P.and Ingevity Corporation, a Delaware limited partnership corporation (“SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPG”) and Washington Prime Group, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (“WPG LPSpinCo”). Each of SPG, SPG LP, WPG Parent and WPG LP SpinCo is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

Tax Proceedings. 62 Section 7.019.4 Tax Cooperation. Notification of Tax Proceedings 17 63 Section 7.02. Tax Proceedings 17 Section 8.01. Representations and Warranties 19 Section 8.02. Restrictions Relating to the Distribution 20 Section 8.03. Procedures Regarding Post-Distribution Rulings and Unqualified Tax Opinions 22 Section 8.04. Section 336(e) Election 23 Section 9.01. Prohibited Actions 23 Section 9.02. Section 704(c) Allocations 23 Section 9.03. Damages 23 Section 9.04. Exclusive Remedy 24 Section 9.05. Notice 24 Section 10.01. General Cooperation 24 Section 10.02. Retention of Records 25 Section 11.01. Dispute Resolution 25 Section 11.02. 9.5 Tax Sharing Agreements 26 Agreements. 63 Section 11.039.6 Overlap. Interest 63 Article 10 INDEMNIFICATION 63 Section 10.1 Indemnification by the Seller. 63 Section 10.2 Indemnification by the Purchaser. 64 Section 10.3 Claim Procedures. 64 Section 10.4 Third Party Claims. 66 Section 10.5 Survival. 67 Section 10.6 R&W Insurance Policy. 67 Section 10.7 Limitations on Late Payments 26 Liability. 68 Section 11.0410.8 Reduction. Survival 69 Section 10.9 Exercise of Covenants 26 Remedies by Purchaser Indemnified Parties other than the Purchaser. 69 Article 11 GENERAL PROVISIONS 70 Section 11.0511.1 Notices. Severability 26 70 Section 11.0611.2 Amendment. 71 Section 11.3 Waiver and Remedies. 71 Section 11.4 Entire Agreement. 71 Section 11.5 Assignment and Successors and No Third Party Rights. 71 Section 11.6 Severability. 71 Section 11.7 Exhibits and Schedules. 71 Section 11.8 Interpretation. 72 Section 11.9 Specific Performance. 72 Section 11.10 Dispute Resolution; Governing Law. 72 Section 11.11 Waiver of Jury Trial. 72 Section 11.12 Expenses. 72 Section 11.13 No Joint Venture. 73 Section 11.14 Counterparts. 73 Exhibit A - Form of Seller Closing Certificate Exhibit B - Form of Purchaser Closing Certificate Exhibit C-1 - Form of Joint Owner IP Assignment Agreement 26 Section 11.07. No Third-Party Beneficiaries 27 Section 11.08. Specific Performance 27 Section 11.09. Amendment 27 Section 11.10. Rules Exhibit C-2 - Form of Construction 27 Section 11.11. Counterparts 27 Section 11.12. Coordination with Separation and Distribution Employee IP Assignment Agreement 28 Section 11.13. Coordination with the Employee Matters Exhibit D - Form of Selling Stockholder Questionnaire Exhibit E - Form of Sponsor Guaranty Exhibit F - Form of Escrow Agreement 28 Section 11.14. Governing Law 28 Section 11.15. Assignability 28 Section 11.16. Notices 28 Section 11.17. Effective Date 29 Accounting Firm 2, 26 Acquisition Transaction 2 Adjustment 3 Schedule I - Illustration of Division of Purchase Price Schedule II - Key Employees Schedule 10.1(d) - Special Tax Indemnities Schedule 10.1(f) - Other Special Indemnities This Stock Purchase Agreement 1, 3 Ancillary Agreement 3 Benefited Party 3, 17 Closing Date 3 Code 3 Combined Tax Return 3 Contribution 3 Controlled Corporation 3 Disqualifying Action 3 Distribution 1, 3 Due Date 3 Effective Time 3 Employee Matters Agreement 3 Equity Securities 4 Fifty-Percent or Greater Interest 4 Final Determination 4 Income Tax Return 4 Income Taxes 4 Indemnified Party 4 Indemnifying Party 4 Information 4, 25 Information Request 5, 25 IRS 5 Law 5 Net Working Capital Balance 5 Non-Income Tax Return 5 Notified Action 5, 23 Ordinary Course of Business 5 Parties 1 Party 1, 5 Past Practice 5, 14 Person 5 Plan of Reorganization 5 Post-Closing Period 5 Post-Distribution Ruling 5, 22 Pre-Closing Period 5 Record Holders 5 Refund 5 REIT 6 REIT Taxable Income 6 REIT Taxes 6 Representatives 6 Restriction Period 6 Restructuring 1, 6 Restructuring Transfer Taxes 6 Restructuring/Distribution Taxes 6 RPT 6 RPT Built-In Gain 6 RPT Contributed Properties 6 RPT Section 752 Gain 7 SAG 7 Section 336(e) Election 7, 24 Section 8.02(e) Acquisition Transaction 7 Separate Return 7 Separation and Distribution Agreement 1, 7 SPG 1, 7 SPG Board 7 SPG Business 7 SPG Disqualifying Action 7 SPG Entity 8 SPG Group 8 SPG Income 8 SPG LP 1, 8 SPG LP Contribution 8 SPG LP Distribution 8 SPG LP Distribution Record Date 8 SPG LP Interests 8 SPG REIT Distribution Indemnification Amount 8 SPG Separate Tax Return 8 SPG Shares 1 SPG Tax Proceeding 8, 18 SPG Taxes 8 SPG TRS 9 Subsidiary 9 Tax 9 Tax Attributes 9 Tax Counsel 9 Tax Item 10 Tax Matter 10, 25 Tax Opinion 10 Tax Opinion Documents 10, 20 Tax Package 10 Tax Proceeding 10 Tax Return 10 Tax-Free Status 9 Taxing Authority 9 Taxing Jurisdiction 10 Transactions 10 Transfer Taxes 10 Treasury Regulations 10 TRS Contribution 11 TRS Distribution 11 U.S. 11 Unqualified Tax Opinion 11 Waiver 11, 22 WPG 1, 11 WPG Active Trade or Business 11 WPG Assets 11 WPG Business 11 WPG Disqualifying Action 11 WPG Entity 12 WPG Group 12 WPG Income 12 WPG Liabilities 12 WPG LP 1, 12 WPG LP Interests 12 WPG REIT Distribution Amount 12 WPG Separate Tax Return 12 WPG Shares 1 WPG Tax Proceeding 12, 18 WPG Taxes 12 WPG TRS 13 THIS TAX MATTERS AGREEMENT (this “Agreement”), dated ) is made as of May 28September 18, 2014 is 2023 by and among Simon Property Group, Inc.between Enovix Corporation, a Delaware corporation (the “SPGPurchaser”), Simon Property Group, L.P.and Xxxx Limited, a Delaware limited partnership corporation incorporated under the laws of Korea (the “SPG LP”), Washington Prime Group Inc., an Indiana corporation and a wholly owned subsidiary of SPG (“WPG”) and Washington Prime Group, L.P., an Indiana limited partnership and wholly owned subsidiary of SPG LP (“WPG LPSeller”). Each of SPG, SPG LP, WPG and WPG LP is sometimes the parties hereto will also be referred to herein hereinafter as a “Party,” andindividually, collectively, as and the “Parties,” collectively.”