Seagate 2013 Annual Report Download - page 152

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Executive as to such lesser extent which would result in no portion of such benefits being subject to the Excise Tax, whichever of the
foregoing amounts, when taking into account applicable federal, state, local and foreign income and employment taxes, the Excise Tax, and any
other applicable taxes, results in the receipt by the Eligible Executive, on an after-tax basis, of the greatest amount of benefits, notwithstanding
that all or some portion of such benefits may be taxable under the Excise Tax. Unless the Company and the Eligible Executive otherwise agree
in writing, any determination required under this Section 8 shall be made in writing in good faith by a recognized accounting firm selected by the
Company (the “ Accountants ”). Any reduction in payments or benefits hereunder shall occur in the following order: (i) any cash severance,
(ii) any other cash amount payable to the Eligible
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