Separation Agreements Business Contracts

3Com Corp.

• Tax Sharing Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)
• Employee Matters Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)
• General Assignment and Assumption Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)

Advanced Micro Devices Inc.

• Communication Products Division Reorganization Agreement - Advanced Micro Devices Inc. and Boldco Inc. (Oct 17, 2009)
• Communication Products Division Recapitalization Agreement - Advanced Micro Devices Inc., Bravetwo Acquisition L.L.C. and Boldco Inc. (Oct 17, 2009)

Agilent Technologies Inc.

• Master Real Estate Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)
• Master Technology Ownership and License Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)
• Master Separation and Distribution Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)

Applied Digital Solutions Inc.

• Tax Sharing Agreement - Applied Digital Solutions Inc. and Intellesale.com Inc. (Oct 17, 2009)

Aztec Technology Partners Inc.

• Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. (Oct 17, 2009)
• Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. (Oct 17, 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 17, 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 17, 2009)

Baxter International Inc.

• Reorganization Agreement - Baxter International Inc. and Edwards Lifesciences Corporation (Oct 17, 2009)

Blockbuster Inc.

• Tax Matters Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Transition Services Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Release and Indemnification Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Initial Public Offering and Split-Off Agreement - Viacom Inc., Viacom International Inc. and Blockbuster Inc. (Oct 17, 2009)

BRM Holdings Inc.

• Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. (Oct 17, 2009)
• Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. (Oct 17, 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 17, 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 17, 2009)

CMGI Inc.

• Tax Allocation Agreement - CMGI Inc. and AltaVista Co. (Oct 17, 2009)

Coach Inc.

• Tax Sharing Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Employee Matters Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Master Separation Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Indemnification and Insurance Matters Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• General Assignment and Assumption Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)

Conoco Inc.

• Restructuring, Transfer and Separation Agreement - Conoco Inc. and E I du Pont de Nemours Co. (Oct 17, 2009)
• Tax Sharing Agreement - E I du Pont de Nemours & Co. and Conoco Inc. (Oct 17, 2009)

Deltic Timber Corp.

• Tax Sharing Agreement - Murphy Oil Corp. and Deltic Timber Corp. (Oct 17, 2009)
• Distribution Agreement - Murphy Oil Corp. and Deltic Timber Corp. (Oct 17, 2009)

Edwards Lifesciences Corp.

• Reorganization Agreement - Baxter International Inc. and Edwards Lifesciences Corporation (Oct 17, 2009)

EnPro Industries Inc.

• Tax Matters Arrangements - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Transition Services Agreement - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Employee Matters Agreement - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Distribution Agreement - Goodrich Corp., EnPro Industries Inc. and Coltec Industries Inc. (Oct 17, 2009)

Enron Corp.

• 1995 Tax Allocation Agreement - Enron Corp., Enron Oil & Gas Co. (Oct 17, 2009)

Expedia Inc.

• Tax Allocation Agreement - Microsoft Corp. and Expedia.Inc. (Oct 17, 2009)
• Agreement re: Tax Allocation Agreement - Microsoft Corp., USA Networks Inc. and Expedia Inc. (Oct 17, 2009)

Fluor Corp.

• Tax Sharing Agreement - Fluor Corp. and Massey Energy Co. (Oct 17, 2009)
• Distribution Agreement - Fluor Corp. and Massey Energy Co. (Oct 17, 2009)

Gannett Co. Inc.

• Separation Agreement - CEO and Chairman - Gannett Co., Inc. (May 06, 2012)

General Motors Corp.

• Tax Sharing Agreement - General Motors Corp., HE Holdings Inc. and Hughes Network Systems Inc. (Oct 17, 2009)
• Master Separation Agreement - General Motors Corp., Hughes Network Systems Inc., Delco Electronics Corp. and HE Holdings Inc. (Oct 17, 2009)
• Hughes Spin-Off Separation Agreement - HE Holdings Inc. and General Motors Corp. (Oct 17, 2009)

Goodrich Corp.

• Tax Matters Arrangements - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Transition Services Agreement - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Employee Matters Agreement - Goodrich Corp. and EnPro Industries Inc. (Oct 17, 2009)
• Distribution Agreement - Goodrich Corp., EnPro Industries Inc. and Coltec Industries Inc. (Oct 17, 2009)

Hewlett-Packard Co.

• Master Real Estate Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)
• Master Technology Ownership and License Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)
• Master Separation and Distribution Agreement - Hewlett-Packard Co. and Agilent Technologies Inc. (Oct 17, 2009)
• Mark Hurd Separation and Release Agreement (Aug 04, 2010)

IDT Corp.

• Separation Agreement - IDT Corp. and Net2Phone Inc. (Oct 17, 2009)
• Tax Sharing and Indemnification Agreement - IDT Corp. and Net2Phone Inc. (Oct 17, 2009)

Imagistics International Inc.

• Tax Separation Agreement - Pitney Bowes Inc. and Imagistics International Inc. (Oct 17, 2009)
• Tax Separation Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. (Oct 17, 2009)
• Transition Services Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. (Oct 17, 2009)
• Distribution Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems Inc. (Oct 17, 2009)

Imation Corp.

• Transfer and Distribution Agreement - Minnesota Mining and Manufacturing Co. and Imation Corp. (Oct 17, 2009)

Ingram Micro Inc.

• Separation Agreement - CEO - Ingram Micro Inc. (May 08, 2012)

Inrange Technologies Corp.

• Tax Sharing Agreement - SPX Corp. and Inrange Technologies Corp. (Oct 17, 2009)

Kraft Foods Inc.

• Tax Sharing Agreement - Philip Morris Cos. Inc. and Kraft Foods Inc. (Oct 17, 2009)

Legg Mason Inc.

• Severance Agreement and Release of Claims - Legg Mason, Inc. (Feb 13, 2012)

Level 3 Communications Inc.

• Separation Agreement - Peter Kiewit Sons' Inc., Level 3 Communications Inc., PKS Holdings Inc. and Kiewit Construction Group Inc. (Oct 17, 2009)
• Separation Agreement - Peter Kiewit Sons' Inc., Kiewit Diversified Group Inc., PKS Holdings Inc., and Kiewit Construction Group Inc. (Oct 17, 2009)

Liberate Technologies

• Tax Allocation and Indemnity Agreement - Oracle Corp. and Network Computer Inc. (Oct 17, 2009)
• Furniture and Equipment Lease - Oracle Corp. and Network Computer Inc. (Oct 17, 2009)
• Maintenance Services Agreement - Network Computer Inc. and Oracle Corp. (Oct 17, 2009)

Marathon Oil Corp.

• Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. (Oct 17, 2009)

Massey Energy Co.

• Tax Sharing Agreement - Fluor Corp. and Massey Energy Co. (Oct 17, 2009)
• Distribution Agreement - Fluor Corp. and Massey Energy Co. (Oct 17, 2009)

Microsoft Corp.

• Tax Allocation Agreement - Microsoft Corp. and Expedia.Inc. (Oct 17, 2009)
• Agreement re: Tax Allocation Agreement - Microsoft Corp., USA Networks Inc. and Expedia Inc. (Oct 17, 2009)

Mirant Corp.

• Tax Indemnification Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Transitional Services Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Technology and Intellectual Property Ownership and License Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Employee Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Employee Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Confidential Disclosure Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Master Separation and Distribution Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Indemnification and Insurance Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)

Murphy Oil Corp.

• Tax Sharing Agreement - Murphy Oil Corp. and Deltic Timber Corp. (Oct 17, 2009)
• Distribution Agreement - Murphy Oil Corp. and Deltic Timber Corp. (Oct 17, 2009)

Navigant International Inc.

• Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. (Oct 17, 2009)
• Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. (Oct 17, 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 17, 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 17, 2009)

Net2Phone Inc.

• Separation Agreement - IDT Corp. and Net2Phone Inc. (Oct 17, 2009)
• Tax Sharing and Indemnification Agreement - IDT Corp. and Net2Phone Inc. (Oct 17, 2009)

Oracle Corp.

• Tax Allocation and Indemnity Agreement - Oracle Corp. and Network Computer Inc. (Oct 17, 2009)
• Furniture and Equipment Lease - Oracle Corp. and Network Computer Inc. (Oct 17, 2009)
• Maintenance Services Agreement - Network Computer Inc. and Oracle Corp. (Oct 17, 2009)

Palm Inc.

• Tax Sharing Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)
• Employee Matters Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)
• General Assignment and Assumption Agreement - 3Com Corp. and Palm Inc. (Oct 17, 2009)

Pitney Bowes Inc.

• Tax Separation Agreement - Pitney Bowes Inc. and Imagistics International Inc. (Oct 17, 2009)
• Tax Separation Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. (Oct 17, 2009)
• Transition Services Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems, Inc. (Oct 17, 2009)
• Distribution Agreement - Pitney Bowes Inc. and Pitney Bowes Office Systems Inc. (Oct 17, 2009)

Procter & Gamble Co.

• Separation Agreement and Release - Procter & Gamble Co. (May 23, 2012)

Raytheon Co.

• Tax Sharing Agreement - General Motors Corp., HE Holdings Inc. and Hughes Network Systems Inc. (Oct 17, 2009)
• Master Separation Agreement - General Motors Corp., Hughes Network Systems Inc., Delco Electronics Corp. and HE Holdings Inc. (Oct 17, 2009)
• Hughes Spin-Off Separation Agreement - HE Holdings Inc. and General Motors Corp. (Oct 17, 2009)

Reliant Energy Inc.

• Tax Allocation Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Texas Genco Option Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Employee Matters Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Master Separation Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)

Reliant Resources Inc.

• Tax Allocation Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Texas Genco Option Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Employee Matters Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)
• Master Separation Agreement - Reliant Energy Inc. and Reliant Resources Inc. (Oct 17, 2009)

SanDisk Corp.

• Separation Agreement - SanDisk Corp. (Mar 01, 2012)

Sara Lee Corp.

• Tax Sharing Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Employee Matters Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Master Separation Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• Indemnification and Insurance Matters Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)
• General Assignment and Assumption Agreement - Sara Lee Corp. and Coach Inc. (Oct 17, 2009)

School Specialty Inc.

• Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. (Oct 17, 2009)
• Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. (Oct 17, 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 17, 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 17, 2009)

Southern Co.

• Tax Indemnification Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Transitional Services Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Technology and Intellectual Property Ownership and License Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Employee Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Employee Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Confidential Disclosure Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Master Separation and Distribution Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)
• Indemnification and Insurance Matters Agreement - Southern Co. and Southern Energy Inc. (Oct 17, 2009)

SPX Corp.

• Tax Sharing Agreement - SPX Corp. and Inrange Technologies Corp. (Oct 17, 2009)

United States Steel Corp.

• Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. (Oct 17, 2009)

USX Corp.

• Insurance Assistance Agreement - USX Corp., Marathon Oil Corp. and Unitd States Steel Corp. (Oct 17, 2009)

UTStarcom Inc.

• Distribution Agreement - UTStarcom Inc. and DirecTouch Communications Ltd. (Oct 17, 2009)

Viacom Inc.

• Tax Matters Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Transition Services Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Release and Indemnification Agreement - Viacom Inc. and Blockbuster Inc. (Oct 17, 2009)
• Initial Public Offering and Split-Off Agreement - Viacom Inc., Viacom International Inc. and Blockbuster Inc. (Oct 17, 2009)

Workflow Management Inc.

• Tax Indemnification Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc., and Navigant International Inc. (Oct 17, 2009)
• Tax Allocation Agreement - U.S. Office Products Co., Workflow Management Inc., School Specialty Inc., Aztec Technology Partners Inc. and Navigant International Inc. (Oct 17, 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 17, 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 17, 2009)