Separation Agreements

Search Corporate Counsel Center

3Com Corp.

General Assignment and Assumption Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )
Employee Matters Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )
Master Separation and Distribution Agreement - 3Com Corp. and Palm Computing Inc. ( Oct 18, 2009 )
Tax Sharing Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )

Advanced Micro Devices Inc.

Communication Products Division Reorganization Agreement - Advanced Micro Devices Inc. and Boldco Inc. ( Oct 18, 2009 )
Communication Products Division Recapitalization Agreement - Advanced Micro Devices Inc., Bravetwo Acquisition L.L.C. and Boldco Inc. ( Oct 18, 2009 )

Agilent Technologies Inc.

Master Separation and Distribution Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )
Master Technology Ownership and License Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )
Master Real Estate Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )

Applied Digital Solutions Inc.

Tax Sharing Agreement - Applied Digital Solutions Inc. and Intellesale.com Inc. ( Oct 18, 2009 )

Aztec Technology Partners Inc.

Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Agreement and Plan of Distribution - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )
Employee Benefits Services and Liabilities Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty, Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )

Baxter International Inc.

Reorganization Agreement - Baxter International Inc. and Edwards Lifesciences Corporation ( Oct 18, 2009 )

Blockbuster Inc.

Release and Indemnification Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Transition Services Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Tax Matters Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Initial Public Offering and Split-Off Agreement - Viacom Inc., Viacom International Inc. and Blockbuster Inc. ( Oct 18, 2009 )

BRM Holdings Inc.

Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Agreement and Plan of Distribution - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )
Employee Benefits Services and Liabilities Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty, Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )

CMGI Inc.

Tax Allocation Agreement - CMGI Inc. and AltaVista Co. ( Oct 18, 2009 )

Coach Inc.

Master Separation Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Tax Sharing Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
General Assignment and Assumption Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Indemnification and Insurance Matters Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )

Conoco Inc.

Restructuring, Transfer and Separation Agreement - Conoco Inc. and E I du Pont de Nemours Co. ( Oct 18, 2009 )
Tax Sharing Agreement - E I du Pont de Nemours & Co. and Conoco Inc. ( Oct 18, 2009 )

Deltic Timber Corp.

Distribution Agreement - Murphy Oil Corp. and Deltic Timber Corp. ( Oct 18, 2009 )
Tax Sharing Agreement - Murphy Oil Corp. and Deltic Timber Corp. ( Oct 18, 2009 )

Edwards Lifesciences Corp.

Reorganization Agreement - Baxter International Inc. and Edwards Lifesciences Corporation ( Oct 18, 2009 )

EnPro Industries Inc.

Distribution Agreement - Goodrich Corp., EnPro Industries Inc. and Coltec Industries Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )
Transition Services Agreement - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )
Tax Matters Arrangements - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )

Enron Corp.

1995 Tax Allocation Agreement - Enron Corp., Enron Oil & Gas Co. ( Oct 18, 2009 )

Expedia Inc.

Tax Allocation Agreement - Microsoft Corp. and Expedia.Inc. ( Oct 18, 2009 )
Agreement re: Tax Allocation Agreement - Microsoft Corp., USA Networks Inc. and Expedia Inc. ( Oct 18, 2009 )

Fluor Corp.

Distribution Agreement - Fluor Corp. and Massey Energy Co. ( Oct 18, 2009 )
Tax Sharing Agreement - Fluor Corp. and Massey Energy Co. ( Oct 18, 2009 )

Gannett Co. Inc.

Separation Agreement - CEO and Chairman - Gannett Co., Inc. ( May 07, 2012 )

General Motors Corp.

Master Separation Agreement - General Motors Corp., Hughes Network Systems Inc., Delco Electronics Corp. and HE Holdings Inc. ( Oct 18, 2009 )
Hughes Spin-Off Separation Agreement - HE Holdings Inc. and General Motors Corp. ( Oct 18, 2009 )
Tax Sharing Agreement - General Motors Corp., HE Holdings Inc. and Hughes Network Systems Inc. ( Oct 18, 2009 )

Goodrich Corp.

Distribution Agreement - Goodrich Corp., EnPro Industries Inc. and Coltec Industries Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )
Transition Services Agreement - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )
Tax Matters Arrangements - Goodrich Corp. and EnPro Industries Inc. ( Oct 18, 2009 )

Hewlett-Packard Co.

Mark Hurd Separation and Release Agreement ( Aug 05, 2010 )
Master Separation and Distribution Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )
Master Technology Ownership and License Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )
Master Real Estate Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. ( Oct 18, 2009 )

Hilton Hotels Corp.

Tax Allocation and Indemnity Agreement - Hilton Hotels Corp. and Park Place Entertainment Corp. ( Oct 18, 2009 )

IDT Corp.

Tax Sharing and Indemnification Agreement - IDT Corp. and Net2Phone Inc. ( Oct 18, 2009 )
Separation Agreement - IDT Corp. and Net2Phone Inc. ( Oct 18, 2009 )

Imagistics International Inc.

Tax Separation Agreement - Pitney Bowes Inc. and Imagistics International Inc. ( Oct 18, 2009 )
Distribution Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems Inc. ( Oct 18, 2009 )
Transition Services Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. ( Oct 18, 2009 )
Tax Separation Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. ( Oct 18, 2009 )

Imation Corp.

Transfer and Distribution Agreement - Minnesota Mining and Manufacturing Co. and Imation Corp. ( Oct 18, 2009 )

Ingram Micro Inc.

Separation Agreement - CEO - Ingram Micro Inc. ( May 09, 2012 )

Inrange Technologies Corp.

Tax Sharing Agreement - SPX Corp. and Inrange Technologies Corp. ( Oct 18, 2009 )

Kraft Foods Inc.

Tax Sharing Agreement - Philip Morris Cos. Inc. and Kraft Foods Inc. ( Oct 18, 2009 )

Legg Mason Inc.

Severance Agreement and Release of Claims - Legg Mason, Inc. ( Feb 14, 2012 )

Level 3 Communications Inc.

Separation Agreement - Peter Kiewit Sons' Inc., Level 3 Communications Inc., PKS Holdings Inc. and Kiewit Construction Group Inc. ( Oct 18, 2009 )
Separation Agreement - Peter Kiewit Sons' Inc., Kiewit Diversified Group Inc., PKS Holdings Inc., and Kiewit Construction Group Inc. ( Oct 18, 2009 )

Liberate Technologies

Tax Allocation and Indemnity Agreement - Oracle Corp. and Network Computer Inc. ( Oct 18, 2009 )
Furniture and Equipment Lease - Oracle Corp. and Network Computer Inc. ( Oct 18, 2009 )
Maintenance Services Agreement - Network Computer Inc. and Oracle Corp. ( Oct 18, 2009 )

Marathon Oil Corp.

Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. ( Oct 18, 2009 )

Massey Energy Co.

Distribution Agreement - Fluor Corp. and Massey Energy Co. ( Oct 18, 2009 )
Tax Sharing Agreement - Fluor Corp. and Massey Energy Co. ( Oct 18, 2009 )

Microsoft Corp.

Tax Allocation Agreement - Microsoft Corp. and Expedia.Inc. ( Oct 18, 2009 )
Agreement re: Tax Allocation Agreement - Microsoft Corp., USA Networks Inc. and Expedia Inc. ( Oct 18, 2009 )

Mirant Corp.

Tax Indemnification Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Confidential Disclosure Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Technology and Intellectual Property Ownership and License Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Indemnification and Insurance Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Transitional Services Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Master Separation and Distribution Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )

Murphy Oil Corp.

Distribution Agreement - Murphy Oil Corp. and Deltic Timber Corp. ( Oct 18, 2009 )
Tax Sharing Agreement - Murphy Oil Corp. and Deltic Timber Corp. ( Oct 18, 2009 )

Navigant International Inc.

Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Agreement and Plan of Distribution - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )
Employee Benefits Services and Liabilities Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty, Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )

Net2Phone Inc.

Tax Sharing and Indemnification Agreement - IDT Corp. and Net2Phone Inc. ( Oct 18, 2009 )
Separation Agreement - IDT Corp. and Net2Phone Inc. ( Oct 18, 2009 )

Oracle Corp.

Tax Allocation and Indemnity Agreement - Oracle Corp. and Network Computer Inc. ( Oct 18, 2009 )
Furniture and Equipment Lease - Oracle Corp. and Network Computer Inc. ( Oct 18, 2009 )
Maintenance Services Agreement - Network Computer Inc. and Oracle Corp. ( Oct 18, 2009 )

Palm Inc.

General Assignment and Assumption Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )
Employee Matters Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )
Master Separation and Distribution Agreement - 3Com Corp. and Palm Computing Inc. ( Oct 18, 2009 )
Tax Sharing Agreement - 3Com Corp. and Palm Inc. ( Oct 18, 2009 )

Park Place Entertainment Corp.

Tax Allocation and Indemnity Agreement - Hilton Hotels Corp. and Park Place Entertainment Corp. ( Oct 18, 2009 )

Pitney Bowes Inc.

Tax Separation Agreement - Pitney Bowes Inc. and Imagistics International Inc. ( Oct 18, 2009 )
Distribution Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems Inc. ( Oct 18, 2009 )
Transition Services Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. ( Oct 18, 2009 )
Tax Separation Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. ( Oct 18, 2009 )

Procter & Gamble Co.

Separation Agreement and Release - Procter & Gamble Co. ( May 24, 2012 )

Raytheon Co.

Master Separation Agreement - General Motors Corp., Hughes Network Systems Inc., Delco Electronics Corp. and HE Holdings Inc. ( Oct 18, 2009 )
Hughes Spin-Off Separation Agreement - HE Holdings Inc. and General Motors Corp. ( Oct 18, 2009 )
Tax Sharing Agreement - General Motors Corp., HE Holdings Inc. and Hughes Network Systems Inc. ( Oct 18, 2009 )

Reliant Energy Inc.

Employee Matters Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Tax Allocation Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Master Separation Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Texas Genco Option Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )

Reliant Resources Inc.

Employee Matters Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Tax Allocation Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Master Separation Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )
Texas Genco Option Agreement - Reliant Energy Inc. and Reliant Resources Inc. ( Oct 18, 2009 )

SanDisk Corp.

Separation Agreement - SanDisk Corp. ( Mar 02, 2012 )

Sara Lee Corp.

Master Separation Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Tax Sharing Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
General Assignment and Assumption Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Indemnification and Insurance Matters Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Sara Lee Corp. and Coach Inc. ( Oct 18, 2009 )

School Specialty Inc.

Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Agreement and Plan of Distribution - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )
Employee Benefits Services and Liabilities Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty, Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )

Southern Co.

Tax Indemnification Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Confidential Disclosure Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Technology and Intellectual Property Ownership and License Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Indemnification and Insurance Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Transitional Services Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Master Separation and Distribution Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )
Employee Matters Agreement - Southern Co. and Southern Energy Inc. ( Oct 18, 2009 )

SPX Corp.

Tax Sharing Agreement - SPX Corp. and Inrange Technologies Corp. ( Oct 18, 2009 )

United States Steel Corp.

Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. ( Oct 18, 2009 )

USX Corp.

Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. ( Oct 18, 2009 )

UTStarcom Inc.

Distribution Agreement - UTStarcom Inc. and DirecTouch Communications Ltd. ( Oct 18, 2009 )

Viacom Inc.

Release and Indemnification Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Transition Services Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Tax Matters Agreement - Viacom Inc. and Blockbuster Inc. ( Oct 18, 2009 )
Initial Public Offering and Split-Off Agreement - Viacom Inc., Viacom International Inc. and Blockbuster Inc. ( Oct 18, 2009 )

Workflow Management Inc.

Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Agreement and Plan of Distribution - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. ( Oct 18, 2009 )
Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )
Employee Benefits Services and Liabilities Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty, Aztec Technology Partners Inc., and Navigant International Inc. ( Oct 18, 2009 )