{"id":43760,"date":"2015-09-17T11:25:58","date_gmt":"2015-09-17T16:25:58","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/contracts\/uncategorized\/tax-sharing-agreement-philip-morris-cos-inc-and-kraft-foods.html"},"modified":"2015-09-17T11:25:58","modified_gmt":"2015-09-17T16:25:58","slug":"tax-sharing-agreement-philip-morris-cos-inc-and-kraft-foods","status":"publish","type":"corporate_contracts","link":"https:\/\/corporate.findlaw.com\/contracts\/planning\/tax-sharing-agreement-philip-morris-cos-inc-and-kraft-foods.html","title":{"rendered":"Tax Sharing Agreement &#8211; Philip Morris Cos. Inc. and Kraft Foods Inc."},"content":{"rendered":"<pre>                             TAX SHARING AGREEMENT\n\n     This Tax Sharing Agreement (the \"Agreement\") dated as of April 11, 2001 is\nbetween Philip Morris Companies Inc., a Virginia corporation (\"Companies\"), and\nKraft Foods Inc., a Virginia corporation (\"Kraft\") (sometimes referred to herein\nindividually as \"Party\", or together, as \"Parties\").\n\n     WHEREAS, Companies is the common parent corporation of an affiliated group\nof corporations (the \"Companies Consolidated Return Group\") within the meaning\nof Section 1504(a) of the Internal Revenue Code of 1986, as amended (the\n\"Code\"); and\n\n     WHEREAS, Kraft is a member of the affiliated group of corporations with\nrespect to which Companies is the common parent corporation;\n\n     WHEREAS, the Companies Consolidated Return Group has filed and intends to\nfile consolidated income tax returns permitted by Section 1501 of the Code and\nsimilar laws of other jurisdictions;\n\n     WHEREAS, Companies and Kraft desire to agree upon a method of determining\nthe financial consequences to each Party resulting from the filing of\nconsolidated or combined income tax returns;\n\n     WHEREAS, Kraft desires to be indemnified by Companies with respect to\ncertain tax liabilities and Companies is willing to so indemnify Kraft; and\n\n     WHEREAS, Companies desires to be indemnified by Kraft with respect to\ncertain tax liabilities, and Kraft is willing to so indemnify Companies;\n\n     NOW, THEREFORE in consideration of the premises and mutual covenants herein\ncontained, the Parties hereby agree as follows:\n\n1.   Definitions.  For the purposes of this Agreement, the terms set forth below\n     -----------                                                                \nshall have the following meanings.\n\n               \"Combined State Tax\" means, with respect to each state or local\n                ------------------                                            \ntaxing jurisdiction, any income or franchise tax payable to such state or local\ntaxing jurisdiction in which a member of the Kraft Group, as defined below,\nfiles tax returns with a member of a Companies Consolidated Return Group that is\nnot also a member of the Kraft Group on a consolidated, combined or unitary\nbasis for purposes of such income or franchise tax.\n\n               \"Federal Income Tax\" means any tax imposed under Subtitle A of\n                ------------------                                           \nthe Code.\n\n \n               \"Final Determination\" shall mean (i) with respect to Federal \n                -------------------                                         \nIncome Taxes, a \"determination\" as defined in Section 1313(a) of the Code or\nexecution of an Internal Revenue Service Form 870-AD and, with respect to taxes\nother than Federal Income Taxes, any final determination of liability in respect\nof a tax that, under applicable law, is not subject to further appeal, review or\nmodification through proceedings or otherwise (including the expiration of a\nstatute of limitations or a period for the filing of claims for refunds, amended\nreturns or appeals from adverse determinations); or (ii) the payment of tax by\nany member of the Companies Consolidated Return Group with respect to any item\ndisallowed or adjusted by a Taxing Authority (as hereinafter defined), provided\nthat Companies determines that no action should be taken to recoup such payment.\n\n               \"Kraft Combined State Tax Liability\" shall mean, with respect to \n                ----------------------------------        \nany taxable year, an amount of Combined State Taxes, including any interest,\npenalties and other additions to such taxes for such taxable year, other than\nthose attributable to Companies's negligence, determined by taking the total\nseparately computed state income or franchise tax liabilities of the Kraft Group\nover the total separately computed state income or franchise tax liabilities of\nthe Companies Consolidated Return Group multiplied by the combined state income\nor franchise tax liability of the Companies Consolidated Return Group.\n\n               \"Kraft Current Federal Income Tax Provision\" shall mean, with \n                ------------------------------------------                   \nrespect to any financial statement year, the sum of the Kraft Group's current\nfederal income tax provision determined in accordance with U.S. Generally\nAccepted Accounting Principles (\"GAAP\"), recorded on the Kraft Group's books and\nrecords and reported in the Kraft Group's published financial statements.\n\n               \"Kraft Federal Income Tax Liability\" shall mean, with respect to \n                ----------------------------------                   \nany taxable year, the sum of the Kraft Group's Federal Income Tax liability and\nany interest, penalties and other additions to such taxes for such taxable year,\nother than those attributable to Companies's negligence (as determined under the\napplicable principles of agency law rather than Code Section 6662), computed as\nif the Kraft Group were not and never were part of the Companies Consolidated\nReturn Group, but rather were a separate affiliated group of corporations filing\na consolidated United States Federal Income Tax return pursuant to Section 1501\nof the Code (provided, however, that transactions with members of the PM\nCompanies Non-Food Group, as defined below, shall be reflected according to the\nprovisions of the consolidated return regulations promulgated under the Code\ngoverning intercompany transactions). Such computation shall be made: (A)\nwithout regard to the income, deductions (including net operating loss and\ncapital loss deductions) and credits in any year of any member of the Companies\nConsolidated Return Group that is not a member of the Kraft Group, (B) by taking\naccount of any Tax Asset of the Kraft Group in accordance with Section 2(c)\nhereof, (C) with regard to net operating loss and capital loss carryforwards and\ncarrybacks and minimum tax credits from earlier years of the Kraft Group, (D) as\nthough the highest rate of tax specified in Section 11(b) of the Code were the\nonly rate set forth in that subsection, and (E) reflecting the positions,\nelections and accounting methods and periods used with respect to the Kraft\nGroup in preparing the Companies consolidated Federal Income Tax return.\n\n               \"Kraft Group\" shall mean Kraft and any direct or indirect \n                -----------\ncorporate subsidiaries of Kraft that would be eligible, from time to time, to\njoin with Kraft, with respect to \n\n                                       2\n\n \nFederal Income Taxes, in the filing of a consolidated United States Federal\nIncome Tax return and, with respect to Combined State Taxes, in the filing of a\nconsolidated, combined or unitary income or franchise tax return if Kraft were\nnot a member of the Companies Consolidated Return Group.\n\n               \"Kraft Group Tax\" means (i) Kraft Federal Income Tax Liability;\n                ---------------                                               \n(ii) Kraft Combined State Tax Liability; (iii) any other tax imposed on any\nmember of the Kraft Group with respect to any taxable year, or, with respect to\nany taxable year, any other tax imposed on any direct or indirect subsidiary or\naffiliate of Kraft that is not a member of the Kraft Group, including any net\nincome, alternative or add-on minimum tax, gross income, gross receipts, sales,\nuse, ad valorem, value added, transfer, franchise, profits, license, withholding\non amounts paid to or by any member of the Kraft Group, payroll, employment,\nexcise, severance, stamp, capital stock, occupation, property, real property\ngains, environmental or windfall profit tax, premium, custom, duty or other tax,\ngovernmental fee or other like assessment or charge of any kind whatsoever,\ntogether with any interest, penalty, addition to tax or additional amount\nimposed by any Taxing Authority responsible for the imposition of any such tax\n(United States or non-United States); and (iv) liability of any member of the\nKraft Group for the payment of any amounts of the type described in (i), (ii) or\n(iii) as a result of any express or implied obligation to indemnify any other\nperson.\n\n               \"Kraft Pro Forma Combined State Return\" means, for each state in\n                -------------------------------------                   \nwhich a combined state income tax return may be filed, either a formal combined\nstate income tax return, or, in the alternative, a schedule on which the Kraft\nCombined State Tax Liability is reflected.\n\n               \"Kraft Pro Forma Federal Return\" means either a formal Form 1120,\n                ------------------------------  \nor, in the alternative, a schedule on which the Kraft Federal Income Tax\nLiability is reflected.\n\n               \"PM Companies Non-Food Group\" means Companies and any direct or\n                ---------------------------                                   \nindirect corporate subsidiaries or affiliates of Companies other than the Kraft\nGroup.\n\n               \"PM Companies Non-Food Group Tax\" means (i) the Federal Income \n                -------------------------------                               \nTax liability of the Companies Consolidated Return Group less the Kraft Federal\nIncome Tax Liability; (ii) the Companies Combined State Tax liability less the\nKraft Combined State Tax Liability; (iii) any other tax imposed on any member of\nthe PM Companies Non-Food Group, including any net income, alternative or add-on\nminimum tax, gross income, gross receipts, sales, use, ad valorem, value added,\ntransfer, franchise, profits, license, withholding on amounts paid to or by any\nmember of the PM Companies Non-Food Group, payroll, employment, excise,\nseverance, stamp, capital stock, occupation, property, real property gains,\nenvironmental or windfall profit tax, premium, custom, duty or other tax,\ngovernmental fee or other like assessment or charge of any kind whatsoever,\ntogether with any interest, penalty, addition to tax or additional amount\nimposed by any Taxing Authority responsible for the imposition of any such tax\n(United States or non-United States); and (iv) liability of any member of the PM\nCompanies Non-Food Group for the payment of any amounts of the type described in\n(i), (ii) or (iii) as a result of any express or implied obligation to indemnify\nany other person.\n\n                                       3\n\n \n               \"Tax Asset\" means any federal or state net operating loss, net \n                ---------                                                     \ncapital loss, general business credit, foreign tax credit, charitable deduction,\nor any other loss, credit, deduction, or tax attribute which could reduce any\ntax (including, without limitation, deductions, credits, alternative minimum net\noperating loss carryforwards related to alternative minimum taxes or additions\nto the basis of property).\n\n               \"Taxing Authority\" means any governmental authority (whether \n                ----------------                                            \nUnited States or non-United States, and including, without limitation, any\nstate, municipality, political subdivision or governmental agency) responsible\nfor the imposition of any tax.\n\n2.   Tax Sharing.\n     ----------- \n\n     (a)  General.  As specifically provided for in Sections 2(b) through 2(e)\n          -------                                                             \nof this Agreement, for each financial statement year of the Companies\nConsolidated Return Group ending after the effective date of this Agreement,\nduring which income, loss or credits against tax of the Kraft Group are\nincludible in the United States consolidated Federal Income Tax return of the\nCompanies Consolidated Return Group, Kraft shall pay to Companies an amount\nequal to the sum of the Kraft Federal Income Tax Liability for such taxable year\nas shown on a Kraft Pro Forma Federal Return plus a net amount reasonably\ndetermined by Companies to cover Kraft Federal Income Tax Liabilities\nattributable to current or prior years that is not otherwise reflected in the\nKraft Pro Forma Federal Returns for such years. For each taxable year of the\nCompanies Consolidated Return Group, ending after the effective date of this\nAgreement, during which income, loss or credits against tax of the Kraft Group\nare includible in a Combined State Tax Return of Companies Consolidated Return\nGroup, Kraft shall pay to Companies an amount equal to the Kraft Combined State\nTax Liability for such taxable year as shown on a Kraft Pro Forma Combined State\nReturn.\n\n     (b)  Payment of Taxes.\n          ---------------- \n\n          (i)  Quarterly Payments.  Not later than fifteen days after the end of\n               ------------------                                               \neach quarter, or in the case of the last quarter of Kraft's financial statement\nyear, immediately prior to the closing of the books for such financial\nstatement, Kraft shall identify the Kraft Current Federal Income Tax Provision\nfor such quarter, determined in accordance with United States GAAP, on its books\nand immediately thereafter transfer such amount, by way of an intercompany\ntransfer, to the books of Companies.\n\n          (ii) Preparation and Delivery of Estimated Pro Formas.  On the date\n               ------------------------------------------------              \nthat is five business days prior to the due date for the Companies Consolidated\nReturn Group's consolidated Federal Income Tax return, Companies shall deliver\nto Kraft a Kraft Pro Forma Federal Return reflecting the Kraft Federal Income\nTax Liability on an estimated basis. On the date that is five business days\nprior to the due date for each Combined State Tax return, Companies shall\ndeliver to Kraft a Kraft Pro Forma Combined State Return (together with the\nKraft Pro Forma Federal Return, the \"Kraft Pro Forma Returns\") reflecting the\nrelevant Kraft Combined State Tax Liability on an estimated basis. Companies's\npreparation and delivery of the Kraft Pro Forma Federal Return shall include\nrelated schedules and returns, including, but not limited to, preparation of\nForm 1118 or in the alternative, a schedule reflecting what is on\n\n                                       4\n\n \nForm 1118, for purposes of computing any separate foreign tax credit limitation\nunder Section 904(d) of the Code.\n\n          (iii)  Preparation and Delivery of Final Pro Formas.  On or before\n                 --------------------------------------------               \nNovember 1 following the end of the taxable year of any year for which payments\nare to be made under this Agreement, Companies shall deliver to Kraft a Kraft\nPro Forma Federal Return reflecting the Kraft Federal Income Tax Liability.  On\nor before December 15 following the end of the taxable year of any year for\nwhich payments are to be made under this Agreement, Companies shall deliver to\nKraft a Kraft Pro Forma Combined State Return reflecting the relevant Kraft\nCombined State Tax Liability.  As with the estimated Kraft Pro Forma Federal\nReturn delivered by Companies under Section 2(b)(ii) of this Agreement,\nCompanies's preparation and delivery of the Kraft Pro Forma Federal Return\nhereunder shall include related schedules and returns, including, but not\nlimited to, preparation of Form 1118 or in the alternative, a schedule\nreflecting what is on Form 1118, for purposes of computing any separate foreign\ntax credit limitation under Section 904(d) of the Code.\n\n          (iv)   Reconciliation of Payments.  On or before November 1 following\n                 --------------------------                                    \nthe end of the taxable year of any year for which payments are to be made under\nthis Agreement, Kraft shall pay to Companies, or Companies shall pay to Kraft,\nas appropriate, an amount equal to the difference, if any, between: (x) the\nKraft Federal Income Tax Liability reflected on the Kraft Pro Forma Federal\nReturn for such year, plus a net amount reasonably determined by Companies to\ncover Kraft Federal Income Tax Liabilities attributable to current or prior\ntaxable years that is not otherwise reflected in the Kraft Pro Forma Federal\nReturn for such years; and (y) the aggregate amount of the quarterly payments of\nthe Kraft Current Federal Income Tax Provision for such year made pursuant to\nSection 2(b)(i) of this Agreement.  On or before December 15 following the end\nof the taxable year of any year for which payments are to be made under this\nAgreement, Kraft shall pay to Companies the Kraft Combined State Tax Liability\nas reflected on the Kraft Pro Forma Combined State Return.\n\n     (c)  Use of Tax Assets.  If a Kraft Pro Forma Return reflects a Tax Asset\n          -----------------                                                   \nthat may under applicable law be used to reduce a Federal Income Tax or Combined\nState Tax liability of the PM Companies Non-Food Group for any taxable period,\nCompanies shall pay to Kraft an amount equal to the actual tax saving produced\nby such Tax Asset at the time such saving is realized by the PM Companies Non-\nFood Group.  The amount of any such tax saving for any taxable period shall be\nthe amount of the reduction in taxes payable to a Taxing Authority with respect\nto such tax period as compared to the taxes that would have been payable to a\nTaxing Authority by the PM Companies Non-Food Group with respect to such tax\nperiod in the absence of such Tax Asset.\n\n     (d)  Treatment of Adjustments.  Except as provided in Section 3(a) below, \n          ------------------------                                            \nif any adjustment (including any adjustment affecting the use of a Tax Asset,\nbut not including any adjustment resulting in a refund under Section 4 below) is\nmade in a tax return of the Companies Consolidated Return Group, after the\nfiling thereof, in which income or loss of the Kraft Group is included, then at\nthe time of a Final Determination of the adjustment, Kraft shall pay to\nCompanies or Companies shall pay to Kraft (or Companies shall apply against\namounts due from Kraft under Section 2(b)(iv) of this Agreement), as the case\nmay be: (i) the difference between\n\n                                       5\n\n \n(x) all net payments actually made under Section 2 with respect to the taxable\nyear covered by such tax return, and (y) all payments that would have been made\nunder Section 2 taking such adjustment into account, together with any penalties\nactually paid, plus (ii) interest on such difference for each day, beginning on\nthe due date of such return without regard to extensions and ending on the date\nof Final Determination, calculated at the rate determined, in the case of a\npayment by Kraft, under Section 6621(a)(2) of the Code as modified by Section\n6621(c) of the Code and, in the case of a payment by Companies, at the\nintercompany rate utilized between Companies and Kraft from the date(s) of\npayment determined on the basis of the most recent payments and ending on the\ndate of Final Determination.\n\n     (e)  Preparation of Returns.  So long as the Companies Consolidated Return\n          ----------------------                                               \nGroup elects to file consolidated Federal Income Tax returns as permitted by\nSection 1501 of the Code or any Combined State Tax return, Companies shall\nprepare and file such returns and any other returns, documents or statements\nrequired to be filed with the Internal Revenue Service with respect to the\ndetermination of the Federal Income Tax liability of the Companies Consolidated\nReturn Group and with the appropriate Taxing Authorities with respect to the\ndetermination of the Combined State Tax liability of the Companies Consolidated\nReturn Group.  With respect to such return preparation, Companies shall not\ndiscriminate among any members of the Companies Consolidated Return Group.\nCompanies shall have the right with respect to any consolidated Federal Income\nTax returns or Combined State Tax returns that it has filed or will file to\ndetermine (i) the manner in which such returns, documents or statements shall be\nprepared and filed, including, without limitation, the manner in which any item\nof income, gain, loss, deduction or credit shall be reported; (ii) whether any\nextensions should be requested; and (iii) the elections that will be made by any\nmember of the Companies Consolidated Return Group.  Companies shall not take any\nunreasonable position in preparing the Kraft Pro Forma Returns; however, any\ndispute with respect to the filing of such consolidated Federal Income Tax\nreturn or Combined State Tax return shall be resolved pursuant to Section 7 of\nthis Agreement.  In addition, Companies shall have the right to (i) contest,\ncompromise, or settle any adjustment or deficiency proposed, asserted or\nassessed as a result of any audit of any consolidated or combined return filed\nby the Companies Consolidated Return Group; (ii) file, prosecute, compromise or\nsettle any claim for refund; and (iii) determine whether any refunds to which\nthe Companies Consolidated Return Group may be entitled shall be received by way\nof refund or credited against the tax liability of the Companies Consolidated\nReturn Group; provided, however, that Companies shall be obligated to act in\ngood faith with regard to all members of the Companies Consolidated Return Group\nincluded in the applicable returns.  Each member of the Kraft Group hereby\nirrevocably appoints Companies as its agent and attorney-in-fact to take any\naction (including the execution of documents) Companies may deem necessary or\nappropriate to implement this Section 2(e).\n\n3.   Indemnification.\n     --------------- \n\n     (a)  Companies will indemnify the Kraft Group against and hold it harmless\nfrom (i) any adjustments by a Taxing Authority to any and all Kraft Federal\nIncome Taxes to the extent of the amounts previously transferred from Kraft to\nCompanies with respect to any Kraft Federal Income Tax Liability; (ii) any\nadjustments by a Taxing Authority to any and all PM Companies Non-Food Group\nTaxes; and (iii) all liabilities, costs, expenses (including, without\nlimitation,\n\n                                       6\n\n \nreasonable expenses of investigation and attorney's fees and expenses), losses,\ndamages, assessments, settlements or judgments arising out of or incident to the\nimposition, assessment or assertion of any Federal Income Tax described in (i)\nor (ii).\n\n     (b)  To the extent not already provided for in Section 2(d) hereof, Kraft\nwill indemnify Companies against and hold it harmless from (i) any adjustments\nby a Taxing Authority to any and all Kraft Group Taxes, other than amounts for\nKraft Federal Income Taxes to the extent of the amounts previously transferred\nfrom Kraft to Companies; and (ii) all liabilities, costs, expenses (including,\nwithout limitation, reasonable expenses of investigation and attorney's fees and\nexpenses), losses, damages, assessments, settlements or judgments arising out of\nor incident to the imposition, assessment or assertion of any Tax described in\n(i).\n\n4.   Refunds.\n     ------- \n\n     (a)  If, with respect to any tax indemnifiable by Kraft pursuant to Section\n3(b) of this Agreement, Companies receives a refund, offset or credit, Companies\nshall promptly remit to Kraft the amount of such refund, offset or credit,\ntogether with any interest received thereon.\n\n     (b)  If, with respect to any tax indemnifiable by Companies pursuant to\nSection 3(a) of this Agreement, Kraft receives a refund, offset or credit, Kraft\nshall promptly remit to Companies the amount of such refund, offset or credit,\ntogether with any interest received thereon.\n\n     (c)  Companies or Kraft, as the case may be, will be entitled to a payment\nequal to any refunds, offsets or credits only after the party which has received\nan offset, credit or refund has actually secured the cash benefit of such\nrefund, offset or credit. For purposes of this Section 4(c), the Party entitled\nto a refund, offset or credit shall be considered to use any other losses,\ndeductions, amortization, exclusions from income, offsets, credits, other\nallowances or any carryforwards or carrybacks of such items prior to securing\nthe benefit of such refund, offset or credit. No indemnification payment due\npursuant to Section 3 of this Agreement will be reduced by any amount\nattributable to a refund, offset or credit unless and until the cash benefit of\nsuch refund, offset or credit has been actually secured in accordance with this\nSection 4(c).\n\n5.   Term.  This Agreement shall expire in the event that the Kraft Group is no\n     ----                                                                      \nlonger eligible to join with the Companies Consolidated Return Group in the\nfiling of a consolidated Federal Income Tax return; provided, however, that all\nrights and obligations arising hereunder shall survive until they are fully\neffectuated or performed unless superseded by mutual agreement of the Parties.\n\n6.   Successors.  This agreement shall be binding on and inure to the benefit of\n     ----------                                                                 \nany successor, by merger, acquisition of assets or otherwise, to any of the\nParties hereto (including but not limited to any successor of Companies and\nKraft succeeding to the tax attributes of such party under Section 381 of the\nCode), to the same extent as if such successor had been an original party\nhereto.\n\n                                       7\n\n \n7.   Dispute Resolution.  If the Parties hereto are unable to resolve any\n     ------------------                                                  \ndisagreement or dispute relating to this Agreement, including the interpretation\nor application thereof, within 20 days, Companies shall resolve such\ndisagreement or dispute.  Any such resolution shall be binding on the Parties to\nthis Agreement without further recourse.\n\n8.   Authorization, etc.  Each of the Parties hereto hereby represents and\n     ------------------                                                   \nwarrants that it has the power and authority to execute, deliver and perform\nthis Agreement; that this Agreement has been duly authorized by all necessary\ncorporate action on the part of such Party; that this Agreement constitutes a\nlegal, valid and binding obligation of each such Party; and that the execution,\ndelivery and performance of this Agreement by such Party does not contravene or\nconflict with any provision of law or of its charter or bylaws or any agreement,\ninstrument or order binding on such Party.\n\n9.   Section Captions.  Section captions used in this Agreement are for\n     ----------------                                                  \nconvenience and underline reference only and shall not affect the construction\nof this Agreement.\n\n10.  Governing Law.  THIS AGREEMENT SHALL BE GOVERNED BY AND CONSTRUED IN\n     -------------\nACCORDANCE WITH THE LAWS OF THE COMMONWEALTH OF VIRGINIA WITHOUT GIVING EFFECT\nTO LAWS AND PRINCIPLES RELATING TO CONFLICTS OF LAW.\n\n11.  Counterparts.  This Agreement may be executed in any number of \n     ------------                                                  \ncounterparts, each of which shall be deemed an original, but all of which\ntogether shall constitute one and the same Agreement.\n\n12.  Waivers and Amendments.  This Agreement shall not be waived, amended or\n     ----------------------                                                 \notherwise modified except in writing, duly executed by all of the Parties\nhereto.\n\n13.  Effective Date.  This Agreement shall be effective as of January 1, 2001.\n     --------------                                                           \n\n                                       8\n\n \n     IN WITNESS WHEREOF, each of the parties hereto has caused this agreement to\nbe executed by a duly authorized officer as of the date first above written.\n\n                                        PHILIP MORRIS COMPANIES INC.\n\n                                        By: \/s\/ Bruce S. Brown\n                                            -----------------------\n\n                                        Name:  Bruce S. Brown\n\n                                        Title: Vice President, Taxes\n\n\n\n                                        KRAFT FOODS INC.\n\n\n\n                                        By: \/s\/ James P. Dollive\n                                            -----------------------\n\n                                        Name:  James P. Dollive\n\n                                        Title: Chief Financial Officer\n\n                                       9\n<\/pre>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_contracts_companies":[8003],"corporate_contracts_industries":[9424],"corporate_contracts_types":[9622,9628],"class_list":["post-43760","corporate_contracts","type-corporate_contracts","status-publish","hentry","corporate_contracts_companies-kraft-foods-inc","corporate_contracts_industries-food__diversified","corporate_contracts_types-planning","corporate_contracts_types-planning__separation"],"acf":[],"_links":{"self":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts\/43760","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=43760"}],"wp:term":[{"taxonomy":"corporate_contracts_companies","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_companies?post=43760"},{"taxonomy":"corporate_contracts_industries","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_industries?post=43760"},{"taxonomy":"corporate_contracts_types","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_types?post=43760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}