{"id":40581,"date":"2015-09-17T11:25:58","date_gmt":"2015-09-17T16:25:58","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/contracts\/uncategorized\/split-dollar-agreement-martha-stewart-living-omnimedia-inc.html"},"modified":"2015-09-17T11:25:58","modified_gmt":"2015-09-17T16:25:58","slug":"split-dollar-agreement-martha-stewart-living-omnimedia-inc","status":"publish","type":"corporate_contracts","link":"https:\/\/corporate.findlaw.com\/contracts\/compensation\/split-dollar-agreement-martha-stewart-living-omnimedia-inc.html","title":{"rendered":"Split-Dollar Agreement &#8211; Martha Stewart Living Omnimedia Inc., Martha Stewart and The Martha Stewart Family Limited Partnership"},"content":{"rendered":"<pre>\n                             SPLIT-DOLLAR AGREEMENT\n\n         THIS AGREEMENT made and entered into as of this 28th day of February,\n2001, by and among Martha Stewart Living Omnimedia, Inc., a Delaware\ncorporation, having an address of 11 West 42nd St., New York, New York 10036\n(\"Corporation\"), Martha Stewart, an individual residing in the state of\nConnecticut (\"Employee\"), and The Martha Stewart Family Limited Partnership, a\nConnecticut limited partnership (\"Owner\").\n\n         WITNESSETH THAT:\n\n         WHEREAS, the Employee is employed by the Corporation; and\n\n         WHEREAS, the Employee wishes to provide life insurance protection in\nthe event of her death under two policies of life insurance insuring her life\n(each a \"Policy\" and collectively, the \"Policies\"), which are described in\nattached Exhibit A and by this reference made a part of this Agreement, and\nwhich are being issued by Security Life of Denver and Metropolitan Life,\nrespectively (each an \"Insurer\" and collectively the \"Insurers\"); and\n\n         WHEREAS, the Corporation is willing to pay a portion of the premiums\ndue on each Policy as an additional employment benefit for the Employee, on the\nterms and conditions set forth in this Agreement; and\n\n         WHEREAS, Owner is the owner of each Policy and, as such, possesses all\nincidents of ownership in and to each Policy; and\n\n         WHEREAS, the Corporation wishes to have the Policies collaterally\nassigned to it by the Owner to secure the repayment of the amounts which the\nCorporation will pay toward policy premiums; and\n\n         WHEREAS, the parties intend that by these collateral assignments the\nCorporation shall receive only the right to its repayment, with the Owner\nretaining all other ownership rights in a Policy, as specified herein;\n\n         NOW, THEREFORE, in consideration of the mutual promises contained in\nthis Agreement, the parties agree as follows:\n\n1. PURCHASE OF POLICY. The Owner will purchase a Policy from each Insurer in the\nface amount of THIRTEEN MILLION FIVE HUNDRED THOUSAND DOLLARS ($13,500,000). The\nparties agree that they will take all necessary action to cause each Insurer to\nissue a Policy, and shall take any further action necessary to cause each Policy\nto conform to the provisions of this Agreement. The parties agree that each\nPolicy shall be subject to this Agreement and the collateral assignments filed\nwith the Insurers relating to the Policies.\n\n2. OWNERSHIP OF POLICIES.\n\n                  a. The Owner shall be the sole and absolute owner of each\nPolicy, and may exercise all ownership rights granted to the owner thereof by\nthe terms of each Policy, except as may otherwise be provided in this Agreement.\n\n                  b. Pursuant to this Agreement and the concomitant collateral\nassignments, the parties intend that the Owner shall retain all rights which\neach Policy grants to its owner and that the Corporation shall only be entitled\nto be repaid the amounts set forth below. Specifically, but without limitation,\nthe Corporation shall neither have nor exercise any right as collateral assignee\nof a Policy which could in any way defeat or impair the Owner's right to receive\nthe cash surrender value or the death proceeds of a Policy in excess of the\namount due the Corporation with respect to that Policy hereunder. All provisions\nof this Agreement and the collateral assignments shall be so construed.\n\n3. POLICY DIVIDENDS. In accordance with the election made by the Owner, any\ndividend declared on a Policy shall be applied to purchase paid-up additional\ninsurance on the life of the Employee. The parties agree that the dividend\nelection provisions of a Policy shall conform to the provisions of this\nAgreement.\n\n4. PAYMENT OF PREMIUMS.\n\n                  a. Thirty (30) days prior to the due date of a premium on a\nPolicy (or thirty (30) days prior to the scheduled payment date for any\nscheduled premium on a Policy as the case may be), the Corporation shall notify\nthe Owner of the exact amount \n\n\n                                      F-26\n   2\ndue from the Owner under this Agreement with respect to that Policy. For each\nPolicy, the amount due from the Owner shall equal the annual cost of current\nlife insurance protection on the life of the Employee provided under that\nPolicy, calculated using the lower of (1) the Table 2001 rate, set forth in\nInternal Revenue Service Notice 2001-10 (or the corresponding applicable\nprovision of any future Internal Revenue Service authority), or (2) the\nInsurer's current published premium rate for annually renewable term insurance\nfor standard risks. Either the Owner, or the Employee on behalf of the Owner,\nshall pay the required contribution to the Corporation prior to a premium due\ndate. If neither the Employee nor the Owner timely pays a contribution, the\nCorporation, in its sole discretion, may elect to pay the Owner's portion of a\npremium, which shall be recovered by the Corporation as provided in this\nAgreement. Any contribution towards a premium payment actually paid by the Owner\nor the Employee shall be considered to be a payment by the Owner or the Employee\nof a portion (equal to that contribution) of that premium for purposes of\ncalculating the amount to be repaid the Corporation under Sections 6, 7 and 9 of\nthis Agreement.\n\n                  b. While this Agreement is in force, the premiums on both\nPolicies shall total ONE MILLION ONE HUNDRED SEVENTY-FOUR THOUSAND SIXTY-NINE\nDOLLARS ($1,174,069) annually. On or before the due date of each Policy premium\n(or the date of the premium payment for any scheduled policy premium as the case\nmay be), or within the grace period provided therein, the Corporation shall pay\nthe full amount of the premium to the Insurer, and shall, upon request, promptly\nfurnish the Owner evidence of timely payment of that premium. Subject to the\ncontribution provided above, the Corporation shall pay all premiums due on the\nPolicy (or all payments for scheduled policy premiums as the case may be) while\nthis Agreement is in force. The Corporation shall annually furnish the Employee\na statement of the amount of income reportable by the Employee, if any, for\nfederal and state income tax purposes as a result of the insurance protection\nprovided the Owner as the policy beneficiary.\n\n5. RESTRICTED COLLATERAL ASSIGNMENT. To secure the repayment to the Corporation\nof the amount to which it is entitled under this Agreement with respect to a\nPolicy, the Owner has assigned, as of the date of this Agreement, that Policy to\nthe Corporation as collateral. This collateral assignment provides that the sole\nright of the Corporation is to be repaid that amount. This repayment shall be\nmade (1) from the cash surrender value of that Policy (as defined therein) if\nthis Agreement is terminated or if the Owner surrenders or cancels that Policy,\nor (2) from the death proceeds of that Policy if the Employee dies while that\nPolicy and this Agreement remain in force. In no event shall the Corporation\nhave any right to borrow against or make withdrawals from a Policy, to surrender\nor cancel a Policy, or to take any other action which would impair or defeat the\nrights of the Owner in and to a Policy. The collateral assignment of a Policy to\nthe Corporation shall not be terminated, altered or amended by the Owner while\nthis Agreement is in effect, and the Corporation shall not assign its interest\nunder a collateral assignment to anyone other than the Owner or the Owner's\nnominee(s). The parties agree to take all action necessary to cause the\ncollateral assignments to conform to the provisions of this Agreement.\n\n6. LIMITATIONS ON OWNER'S RIGHTS IN POLICY.\n\n                  a. The Owner shall take no action with respect to a Policy\nwhich would in any way compromise or jeopardize the Corporation's right to be\nrepaid the amounts it has paid toward premiums on that Policy while this\nAgreement is in effect.\n\n                  b. Subject to the terms of this Agreement, the Owner may\npledge or assign a Policy to secure a loan from the Insurer or from a third\nparty, in an amount not to exceed the cash surrender value of that Policy (as\ndefined therein) as of the date to which premiums have been paid less the\naggregate amounts paid toward premiums on that Policy by the Corporation.\nInterest charges on such a loan shall be the responsibility of and be paid by\nthe Owner.\n\n                  c. The Owner shall have the sole right to surrender or cancel\na Policy, and to receive the full cash surrender value of that Policy directly\nfrom the Insurer. Nonetheless, upon the surrender or cancellation of that\nPolicy, the Corporation shall have the unqualified right to receive a portion of\nthe cash surrender value of that Policy equal to the lesser of (1) the aggregate\namount of premiums paid by the Corporation with respect to that Policy or (2)\nthe then cash surrender value of that Policy. Immediately upon receipt of the\ncash value of that Policy, the Owner shall pay to the Corporation the portion of\ncash value to which the Corporation is entitled and shall retain the balance, if\nany. Upon that receipt and payment, that Policy shall no longer be subject to\nthis Agreement, and when both Policies are no longer subject to this Agreement,\nthis Agreement shall terminate.\n\n7. COLLECTION OF DEATH PROCEEDS.\n\n                  a. Upon the death of the Employee, the Corporation and the\nOwner shall cooperate to take whatever action is necessary to collect the death\nbenefits provided under the Policies. When those benefits have been collected\nand paid as provided in this Agreement, this Agreement shall terminate.\n\n\n                                      F-27\n   3\n                  b. Upon the death of the Employee, the Corporation shall have\nthe unqualified right to receive a portion of the death benefit of each Policy\nthat remains subject to this Agreement equal to the aggregate amount of the\npremiums paid by the Corporation with respect to that Policy. The balance of the\ndeath benefit, if any, shall be paid directly to the Owner, in the manner and in\nthe amount or amounts provided in the beneficiary designation provision of that\nPolicy. In no event shall the amount payable to the Corporation exceed the\nproceeds payable at the death of the Employee. No amount shall be paid from a\nPolicy's death benefit to the Owner until the full amount due the Corporation\nwith respect to that Policy has been paid. The parties agree that the\nbeneficiary designation provision of each Policy shall conform to the provisions\nof this Agreement.\n\n                  c. Notwithstanding any provision to the contrary, in the event\nthat, for any reason whatsoever, no death benefit is payable under a Policy upon\nthe death of the Employee and in lieu thereof the Insurer refunds all or any\npart of the premiums paid for that Policy, the Corporation and the Owner shall\nhave the unqualified right to share that refund based on their respective\ncumulative contributions to that Policy.\n\n8. TERMINATION OF THE AGREEMENT DURING THE EMPLOYEE'S LIFETIME.\n\n                  a. This Agreement shall terminate, during the Employee's\nlifetime, without notice, upon the occurrence of any of the following events:\n(1) the second day of the sixteenth year of the Policies; (2) total cessation of\nthe Corporation's business; (3) bankruptcy, receivership or dissolution of the\nCorporation; or (4) failure of both the Employee and the Owner to pay timely to\nthe Corporation the Owner's portion of a premium when due, if any, unless the\nCorporation elects to make that payment on behalf of the Employee, as provided\nunder this Agreement.\n\n                  b. In addition, the Owner may terminate this Agreement, while\nno premium under a Policy is overdue, by written notice to the other parties. In\nno event shall the Corporation have any right to terminate this Agreement. A\ntermination shall be effective as of the date of the notice.\n\n9. DISPOSITION OF THE POLICIES ON TERMINATION OF THE AGREEMENT DURING THE\nEMPLOYEE'S LIFETIME.\n\n                  a. For sixty (60) days after the date of the termination of\nthis Agreement during the Employee's lifetime, the Owner shall have the option\nof obtaining the release of the collateral assignment of a Policy to the\nCorporation. To obtain the release, the Owner shall repay to the Corporation the\nlesser of (1) the aggregate premium payments made by the Corporation with\nrespect to that Policy or (2) the then cash surrender value of that Policy.\nAfter that repayment, the Corporation shall release the collateral assignment of\nthat Policy, by the execution and delivery of an appropriate instrument of\nrelease.\n\n                  b. If the Owner fails to exercise that option within that\nsixty (60) day period, then, at the request of the Corporation, the Owner shall\nexecute any documentation required by the Insurer to transfer the Owner's\ninterest in that Policy to the Corporation. Alternatively the Corporation may\nenforce, pursuant to the collateral assignment of that Policy, the Corporation's\nright to be repaid an amount equal to the aggregate premiums paid by the\nCorporation on that Policy out of its cash surrender value; provided that if the\ncash surrender value of that Policy exceeds the amount due the Corporation, that\nexcess shall be paid to the Owner. Thereafter, neither the Owner nor the Owner's\nsuccessors, assigns or beneficiaries shall have any further interest in and to\nthat Policy, either under the terms thereof or under this Agreement.\n\n10. INSURER NOT A PARTY. An Insurer shall be fully discharged from its\nobligations under a Policy by payment of that Policy's death benefit to the\nbeneficiary or beneficiaries named in that Policy, subject to its terms and\nconditions. In no event shall the Insurer be considered a party to this\nAgreement, or any modification or amendment. No provision of this Agreement, or\nany modification or amendment, shall enlarge, change, vary, or in any other way\naffect the obligations of an Insurer as expressly provided in a Policy, except\nas the provisions of this Agreement are made a part of that Policy by the\ncollateral assignment executed by the Owner and filed with the Insurer.\n\n11. NAMED FIDUCIARY, DETERMINATION OF BENEFITS, CLAIMS PROCEDURE AND\nADMINISTRATION.\n\n                  a. The Corporation is designated as the named fiduciary under\nthis Agreement. The named fiduciary shall have authority to control and manage\nthe operation and administration of this Agreement, and it shall be responsible\nfor establishing and carrying out a funding policy and method consistent with\nthis Agreement.\n\n\n                                      F-28\n   4\n                  b.       (1)      Claim.\n\n                                    A person who believes that he or she is\nbeing denied a benefit to which he or she is entitled under this Agreement\n(\"Claimant\") may file a written request for such benefit with the Corporation,\nsetting forth his or her claim. The request must be addressed to the Chief\nFinancial Officer of the Corporation at its then principal place of business.\n\n                           (2)      Claim Decision.\n\n                                    Upon receipt of a claim, the Corporation\nshall advise the Claimant that a reply will be forthcoming within ninety (90)\ndays and shall, in fact, deliver such reply within such period. The Corporation\nmay, however, extend the reply period for an additional ninety (90) days for\nreasonable cause.\n\n                                    If the claim is denied in whole or in part,\nthe Corporation shall adopt a written opinion, using language calculated to be\nunderstood by the Claimant, setting forth: (a) the specific reason or reasons\nfor such denial; (b) the specific reference to pertinent provisions of this\nAgreement on which such denial is based; (c) a description of any additional\nmaterial or information necessary for the Claimant to perfect his or her claim\nand an explanation why such material or such information is necessary; (d)\nappropriate information as to the steps to be taken if the Claimant wishes to\nsubmit the claim for review; and (e) the time limits for requesting a review\nunder subsection (3) and for review under subsection (4) below.\n\n                           (3)      Request for Review.\n\n                                    With sixty (60) days after the receipt by\nthe Claimant of the written opinion described above, the Claimant may request in\nwriting that the Secretary of the Corporation review the determination of the\nCorporation. The request must be addressed to the Secretary of the Corporation,\nat its then principal place of business. The Claimant or his or her duly\nauthorized representative may, but need not, review the pertinent documents and\nsubmit issues and comments in writing for consideration by the Corporation. If\nthe Claimant does not request a review of the Corporation's determination by the\nSecretary of the Corporation within such sixty (60) day period, he or she shall\nbe barred and estopped from challenging the Corporation's determination.\n\n                           (4)      Review of Decision.\n\n                                    Within sixty (60) days after the Secretary's\nreceipt of a request for review, he or she will review the Corporation's\ndetermination. After considering all materials presented by the Claimant, the\nSecretary will render a written opinion, written in a manner calculated to be\nunderstood by the Claimant, setting forth the specific reasons for the decision\nand containing specific references to the pertinent provisions of this Agreement\non which the decision is based. If special circumstances require that the sixty\n(60) day time period be extended, the Secretary will so notify the Claimant and\nwill render the decision as soon as possible, but no later than one hundred\ntwenty (120) days after receipt of the request for review.\n\n12. AMENDMENT. This Agreement may not be amended, altered or modified, except by\na written instrument signed by the parties hereto, or their respective\nsuccessors or assigns, and may not be otherwise terminated except as provided\nherein.\n\n13. BINDING EFFECT. This Agreement shall be binding upon and inure to the\nbenefit of the Corporation and its successors and assigns, and the Employee, the\nOwner, and their respective successors, assigns, heirs, executors,\nadministrators and beneficiaries.\n\n14. NOTICE. Any notice, consent or demand required or permitted to be given\nunder this Agreement shall be in writing, and shall be signed by the party\ngiving or making the same. If any notice, consent or demand is mailed to a\nparty, it shall be sent by United States certified mail, postage prepaid,\naddressed to such party's last known address as shown on the records of the\nCorporation. The date of mailing shall be deemed the date of notice, consent or\ndemand.\n\n15. GOVERNING LAW. This Agreement, and the rights of the parties hereunder,\nshall be governed by and construed in accordance with the laws of the State of\nNew York.\n\n\n                                      F-29\n   5\n         The parties have executed this Agreement as of the day and year first\nabove written.\n\n                                MARTHA STEWART LIVING OMNIMEDIA, INC.\n\n\n                                By:  \/s\/ James Follo\n                                     ------------------------------------------\n                                     James Follo, Chief Financial Officer\n\n\n                                     \/s\/ Martha Stewart\n                                     Martha Stewart\n\n\n                                MARTHA STEWART FAMILY LIMITED PARTNERSHIP\n\n                                By:  \/s\/ Martha Stewart\n                                     ------------------------------------------\n                                     Martha Stewart, General Partner\n\n\n                                      F-30\n   6\n                                                                EXHIBIT A\n\n\n         The following life insurance policies are subject to the attached\nSplit-Dollar Agreement:\n\n\n         POLICY 1\n\n         Insurer:          Standard Life of Denver\n         Insured:          Martha Stewart\n         Policy Number:    610024604\n         Face Amount:      $13,500,000\n         Dividend Option:  purchase additional paid-up insurance\n         Date of Issue:    February 28, 2001\n\n         POLICY 2\n\n         Insurer:          Metropolitan Life\n         Insured:          Martha Stewart\n         Policy Number:    201970167UV\n         Face Amount:      $13,500,000\n         Dividend Option:  purchase additional paid-up insurance\n         Date of Issue:    February 28, 2001\n\n\n                                      F-31\n   7\n             EXHIBIT B - Restricted Collateral Assignment (Policy 1)\n\n         Reference is made to the Agreement among Martha Stewart Living\nOmnimedia, Inc., a Delaware corporation, having an address of 11 West 42nd St.,\nNew York, New York 10036 (\"Corporation\"), Martha Stewart, an individual residing\nin the State of Connecticut (\"Employee\"), and Martha Stewart Family Limited\nPartnership, a Connecticut limited partnership (\"Owner\") (the \"Agreement\")\nexecuted at the same time as this Restricted Collateral Assignment. All\ndefinitions in this Restricted Collateral Assignment shall have the same meaning\nas in the Agreement.\n\nTo:      Standard Life of Denver\n\nRe:      Insured:          MARTHA STEWART\n         Policy Number:    610024604\n\n1. The Owner of the Policy hereby assigns to the Corporation as collateral\nsecurity for the return of its aggregate premium payments under the Agreement:\n\n         (a) On any termination of the Agreement or surrender of the Policy, a\n         portion of the Policy's cash surrender value equal to the lesser of -\n\n                  (1) The cash surrender value; or\n\n                  (2) The Corporation's aggregate premium payments under the\n                  Agreement.\n\n         (b) On the death of the Insured, a portion of the Policy's death\n         benefit equal to the Corporation's aggregate premium payments under the\n         Agreement\n\n2. This is a limited assignment and confers on the Corporation none of the\nPolicy's incidents of ownership, all of which are retained by the Owner as\nprovided in the plan.\n\n3. The Insurer shall be bound only by the provisions of and endorsements on the\nPolicy (including this Restricted Collateral Assignment), and payments made or\nactions taken by it in accordance therewith shall fully discharge it from all\nclaims, suits and demands of all persons whatsoever.\n\n4. This Restricted Collateral Assignment may be amended at any time and from\ntime to time by the mutual written agreement of the parties.\n\n         The Owner has signed this Restricted Collateral Assignment this 28th\nday of February, 2001.\n\n                                 MARTHA STEWART FAMILY LIMITED PARTNERSHIP\n\n\n\n                                 By: \/s\/ Martha Stewart\n                                     ------------------------------------------\n                                     Martha Stewart, General Partner\n\n\n                                      F-32\n   8\n             EXHIBIT B - Restricted Collateral Assignment (Policy 2)\n\n         Reference is made to the Agreement among Martha Stewart Living\nOmnimedia, Inc., a Delaware corporation, having an address of 11 West 42nd St.,\nNew York, New York 10036 (\"Corporation\"), Martha Stewart, an individual residing\nin the State of Connecticut (\"Employee\"), and Martha Stewart Family Limited\nPartnership, a Connecticut limited partnership (\"Owner\") (the \"Agreement\")\nexecuted at the same time as this Restricted Collateral Assignment. All\ndefinitions in this Restricted Collateral Assignment shall have the same meaning\nas in the Agreement.\n\nTo:      Metropolitan Life\n\nRe:      Insured:          MARTHA STEWART\n\n         Policy Number:    201970167UV\n\n1. The Owner of the Policy hereby assigns to the Corporation as collateral\nsecurity for the return of its aggregate premium payments under the Agreement:\n\n         (a) On any termination of the Agreement or surrender of the Policy, a\n         portion of the Policy's cash surrender value equal to the lesser of -\n\n                  (3) The cash surrender value; or\n\n                  (4) The Corporation's aggregate premium payments under the\n                  Agreement.\n\n         (b) On the death of the Insured, a portion of the Policy's death\n         benefit equal to the Corporation's aggregate premium payments under the\n         Agreement\n\n2. This is a limited assignment and confers on the Corporation none of the\nPolicy's incidents of ownership, all of which are retained by the Owner as\nprovided in the plan.\n\n3. The Insurer shall be bound only by the provisions of and endorsements on the\nPolicy (including this Restricted Collateral Assignment), and payments made or\nactions taken by it in accordance therewith shall fully discharge it from all\nclaims, suits and demands of all persons whatsoever.\n\n4. This Restricted Collateral Assignment may be amended at any time and from\ntime to time by the mutual written agreement of the parties.\n\n         The Owner has signed this Restricted Collateral Assignment this 28th\nday of February, 2001.\n\n                                 MARTHA STEWART FAMILY LIMITED PARTNERSHIP\n\n\n\n                                 By: \/s\/ Martha Stewart\n                                     ------------------------------------------\n                                     Martha Stewart, General Partner\n\n\n                                      F-33\n<\/pre>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_contracts_companies":[8137],"corporate_contracts_industries":[9464],"corporate_contracts_types":[9539,9544],"class_list":["post-40581","corporate_contracts","type-corporate_contracts","status-publish","hentry","corporate_contracts_companies-martha-stewart-living-omnimedia-inc","corporate_contracts_industries-media__books","corporate_contracts_types-compensation","corporate_contracts_types-compensation__employment"],"acf":[],"_links":{"self":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts\/40581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts"}],"about":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/corporate_contracts"}],"wp:attachment":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=40581"}],"wp:term":[{"taxonomy":"corporate_contracts_companies","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_companies?post=40581"},{"taxonomy":"corporate_contracts_industries","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_industries?post=40581"},{"taxonomy":"corporate_contracts_types","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_types?post=40581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}