0001525221-13-000014 Sample Contracts

TAX MATTERS AGREEMENT
Tax Matters Agreement • February 1st, 2013 • Era Group Inc. • Air transportation, nonscheduled • New York

THIS TAX MATTERS AGREEMENT (this “Agreement”), dated as of January 31, 2013, is by and between SEACOR Holdings Inc., a Delaware corporation (“SEACOR”), and Era Group Inc., a Delaware corporation (“Spinco”). Each of SEACOR and Spinco is sometimes referred to herein as a “Party” and, collectively, as the “Parties.”

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AMENDED AND RESTATED TRANSITION SERVICES AGREEMENT
Amended and Restated Transition Services Agreement • February 1st, 2013 • Era Group Inc. • Air transportation, nonscheduled • New York

THIS AMENDED AND RESTATED TRANSITION SERVICES AGREEMENT (this “Agreement”) is entered into as of this 31st day of January 2013, by and between SEACOR HOLDINGS INC., a Delaware corporation (“CKH”), and ERA GROUP INC., a Delaware corporation (“ERA”).

DISTRIBUTION AGREEMENT
Distribution Agreement • February 1st, 2013 • Era Group Inc. • Air transportation, nonscheduled • New York

This Distribution Agreement (this “Agreement”), is dated as of January 31, 2013, by and between SEACOR Holdings Inc., a Delaware corporation (“SEACOR”), and Era Group Inc., a Delaware corporation and a wholly-owned subsidiary of SEACOR (“Era” and, together with SEACOR, the “Parties”).

EMPLOYEE MATTERS AGREEMENT
Employee Matters Agreement • February 1st, 2013 • Era Group Inc. • Air transportation, nonscheduled

This Employee Matters Agreement (this “Agreement”), dated as of January 31, 2013, with effect as of the Effective Time by and between SEACOR Holdings Inc., a Delaware corporation (“SEACOR”), and Era Group Inc., a Delaware corporation (“Era,” and together with SEACOR, the “Parties”).

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