0001144204-09-025424 Sample Contracts

TAX ALLOCATION AGREEMENT
Tax Allocation Agreement • May 11th, 2009 • Ener1 Inc • Miscellaneous electrical machinery, equipment & supplies • Florida

THIS AGREEMENT is entered into as May 7, 2009 by and among Ener1, Inc., a Florida corporation (“ENER1”) and EnerDel, Inc., EnerFuel, Inc. NanoEner, Inc., and Ener1 Battery, Inc. each a Florida corporation, except EnerDel, Inc., a Delaware corporation (each an “Ener1 Sub” and in the aggregate the “Ener1 Subs”).

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