Sprint - Nextel 2015 Annual Report Download - page 381

(a) All determinations required to be made under this Section 4.05, including whether an Excise Tax is payable by the
Participant and the amount of such Excise Tax, shall be made by the Accounting Firm. The Corporation shall direct
the Accounting Firm to submit its determination and detailed supporting calculations to the relevant Company and the
Participant within fifteen (15) calendar days after the date of the Participant’s termination, if applicable, and any other
such time or times as may be requested by such Company or the Participant. If the Accounting Firm determines that
no Excise Tax is payable by the Participant, it shall, at the same time as it makes such determination, furnish the
Participant with an opinion that the Participant has substantial authority not to report any Excise Tax on the
Participant’s federal, state, local income or other tax return.
(b) The Corporation and the Participant shall each provide the Accounting Firm access to and copies of any books,
records and documents in the possession of the Corporation or the Participant, as the case may be, reasonably
requested by the Accounting Firm, and otherwise cooperate with the Accounting Firm in connection with the
preparation and issuance of the determination contemplated by Section 4.05(a). Any reasonable determination by the
Accounting Firm of the type contemplated by Section 4.05(a) (and supported by the calculations done by the
Accounting Firm) shall be binding upon such Company and the Participant.
(c) The federal, state and local income or other tax returns filed by the Participant shall be prepared and filed on a
consistent basis with the determination of the Accounting Firm with respect to the Excise Tax, if any, payable by the
Participant. The Participant shall make proper payment of the amount of any Excise Tax, and upon request, provide to
the Corporation true and correct copies (with any amendments) of the Participant’s federal income tax return as filed
with the Internal Revenue Service and corresponding state and local tax returns, if relevant, as filed with the
applicable taxing authority, and such other documents reasonably requested by the Corporation, evidencing such
filing and payment.
(d) The Corporation will pay the fees and expenses of the Accounting Firm for its services in connection with the
determinations and calculations contemplated by Section 4.05(a) and Section 4.05(c). If such fees and expenses are
initially paid by the Participant, subject to Section 4.02, the Corporation shall reimburse the Participant the full
amount of such fees and expenses within ten (10) business days after receipt from the Participant of reasonable
evidence of payment.
CIC Severance Plan
Revision Date: 11.6.15 18