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<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 12pt"><b>Note 16. Discontinued Operations Receivable and Liability</b>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u>Discontinued Operations Liability</u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     In October 1998, Cooper sold its Automotive Products business to Federal-Mogul Corporation
(“Federal-Mogul”). These discontinued businesses (including the Abex Friction product line
obtained from Pneumo-Abex Corporation (“Pneumo”) in 1994) were operated through subsidiary
companies, and the stock of those subsidiaries was sold to Federal-Mogul pursuant to a Purchase and
Sale Agreement dated August 17, 1998 (“1998 Agreement”). In conjunction with the sale,
Federal-Mogul indemnified Cooper for certain liabilities of these subsidiary companies, including
liabilities related to the Abex Friction product line and any potential liability that Cooper may
have to Pneumo pursuant to a 1994 Mutual Guaranty Agreement between Cooper and Pneumo. On October
1, 2001, Federal-Mogul and several of its affiliates filed a Chapter 11 bankruptcy petition. The
Bankruptcy Court for the District of Delaware confirmed Federal-
Mogul’s plan of reorganization and Federal-Mogul emerged from bankruptcy in December 2007. As
part of Federal-Mogul’s Plan of Reorganization, Cooper and Federal-Mogul reached a settlement
agreement that was subject to approval by the Bankruptcy Court resolving Federal-Mogul’s
indemnification obligations to Cooper. As discussed further below, on September 30, 2008, the
Bankruptcy Court issued its final ruling denying Cooper’s participation in the proposed
Federal-Mogul 524(g) trust resulting in implementation of the previously approved Plan B
Settlement. As part of its obligation to Pneumo for any asbestos-related claims arising from the
Abex Friction product line (“Abex Claims”), Cooper has rights, confirmed by Pneumo, to significant
insurance for such claims. Based on information provided by representatives of Federal-Mogul and
recent claims experience, from August 28, 1998 through March 31, 2010, a total of 148,121 Abex
Claims were filed, of which 130,630 claims have been resolved leaving 17,491 Abex Claims pending at
March 31, 2010. During the three months ended March 31, 2010, 381 claims were filed and 5,719
claims were resolved. Since August 28, 1998, the average indemnity payment for resolved Abex
Claims was $2,024 before insurance. A total of $172.1 million was spent on defense costs for the
period August 28, 1998 through March 31, 2010. Existing insurance coverage currently provides
approximately 30% recovery of the total defense and indemnity payments for Abex Claims due to
exhaustion of primary layers of coverage and litigation with certain excess insurers, although, in
certain periods, insurance recoveries can be higher due to new settlements with insurers.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u>2005 — 2007</u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     In December 2005, Cooper reached an initial agreement in negotiations with the representatives
of Federal-Mogul, its bankruptcy committees and the future claimants (the “Representatives”)
regarding Cooper’s participation in Federal Mogul’s proposed 524(g) asbestos trust. By
participating in this trust, Cooper would have resolved its liability for asbestos claims arising
from Cooper’s former Abex Friction Products business. The proposed settlement agreement was
subject to court approval and certain other approvals. Future claims would have been resolved
through the bankruptcy trust.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Although the final determination of whether Cooper would participate in the Federal-Mogul
524(g) trust was unknown, Cooper’s management concluded that, at the date of the filing of its 2005
Form 10-K, the most likely outcome in the range of potential outcomes was a settlement
approximating the December 2005 proposed settlement. Accordingly, the accrual for potential
liabilities related to the Automotive Products sale and the Federal-Mogul bankruptcy was $526.3
million at December 31, 2005. The December 31, 2005 discontinued operations accrual included
payments to a 524(g) trust over 25 years that were undiscounted, and included $215 million of
insurance recoveries where insurance in place agreements, settlements or policy recoveries were
probable.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Throughout 2006 and 2007, Cooper continued to believe that the most likely outcome in the
range of potential outcomes was a revised settlement with Cooper resolving its asbestos obligations
through participation in the proposed Federal-Mogul 524(g) trust. While the details of the
proposed settlement agreement evolved during the on-going negotiations throughout 2006 and 2007,
the underlying principles of the proposed settlement arrangements being negotiated principally
included fixed payments to a 524(g) trust over 25 years that were subject to reduction for
insurance proceeds received in the future.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     As a result of the then current status of settlement negotiations, Cooper recorded a $20.3
million after-tax discontinued operations charge, net of an $11.4 million income tax benefit, in
the second quarter of 2006 to reflect the revised terms of the proposed settlement agreement at
that time. The discontinued operations accrual was $509.1 million and $529.6 million as of
December 31, 2007 and 2006, respectively, and included payments to a 524(g) trust over 25 years
that were undiscounted, and included insurance recoveries of $230 million and $239 million,
respectively, where insurance in place agreements, settlements or policy recoveries were probable.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The U.S. Bankruptcy Court for the District of Delaware confirmed Federal-Mogul’s plan of
reorganization on November 8, 2007, and the U.S. District Court for the District of Delaware
affirmed the Bankruptcy Court’s order on November 14, 2007. As part of its ruling, the Bankruptcy
Court approved the Plan B Settlement between Cooper and Federal-Mogul, which would require payment
of $138 million to Cooper in the event Cooper’s participation in the Federal-Mogul 524(g) trust is
not approved for any reason,
or if Cooper elected not to participate or to pursue participation in the trust. The
Bankruptcy Court stated that it would consider approving Cooper’s participation in the
Federal-Mogul 524(g) trust at a later time, and that its order confirming the plan of
reorganization and approving the settlement between Cooper and Federal-Mogul did not preclude later
approval of Cooper’s participation in the 524(g) trust. Accordingly, in an effort to continue
working towards approval of Cooper’s participation in the trust and to address certain legal issues
identified by the Court, Cooper, Pneumo-Abex, Federal-Mogul, and other plan supporters filed the
Modified Plan A Settlement Documents on December 13, 2007. The Modified Plan A Settlement
Documents would have required Cooper to make an initial payment of $248.5 million in cash to the
Federal-Mogul trust upon implementation of Plan A with additional annual payments of up to $20
million each due over 25 years. If the Bankruptcy Court had approved the modified settlement and
that settlement was implemented, Cooper, through Pneumo-Abex LLC, would have continued to have
access to Abex insurance policies.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt"><u>2008 — 2010</u>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     During the first quarter of 2008, the Bankruptcy Court concluded hearings on Plan A. On
September 30, 2008, the Bankruptcy Court issued its ruling denying the Modified Plan A Settlement
resulting in Cooper not participating in the Federal-Mogul 524(g) trust and instead proceeding with
the Plan B Settlement that had previously been approved by the Bankruptcy Court. As a result of
the Plan B Settlement, Cooper received the $138 million payment, plus interest of $3 million, in
October 2008 from the Federal-Mogul Bankruptcy estate and will continue to resolve through the tort
system the asbestos related claims arising from the Abex Friction product line that it had sold to
Federal-Mogul in 1998. Additionally, under Plan B, Cooper has access to Abex insurance policies.
As a result of the September 30, 2008 Bankruptcy Court ruling discussed above, Cooper adjusted its
accounting in the third quarter of 2008 to reflect the separate assets and liabilities related to
the on-going activities to resolve the potential asbestos related claims through the tort system.
Cooper recorded income from discontinued operations of $16.6 million, net of a $9.4 million income
tax expense, in the third quarter of 2008 to reflect the Plan B Settlement.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The following table presents the separate assets and liabilities under the Plan B settlement
and the cash activity under the Plan B Settlement.
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="76%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2">March 31,</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2">December 31,</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2010</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2009</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6">(in millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Asbestos liability analysis (undiscounted):
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Total liability for unpaid, pending and future indemnity and
defense costs at end of period
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">778.1</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">784.5</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom"><!-- Blank Space -->
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Asbestos receivable analysis (undiscounted):
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Insurance receivable for previously paid claims and insurance
settlements
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">67.0</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">64.6</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Insurance-in-place agreements available for pending and future claims
</div></td>
<td> </td>
<td> </td>
<td align="right">112.3</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">114.7</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:30px; text-indent:-15px">Total estimated asbestos receivable at end of period
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">179.3</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">179.3</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="76%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6">Three Months Ended</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000">March 31,</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2010</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2009</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6">(in millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Cash Flow:
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Indemnity and defense payments
</div></td>
<td> </td>
<td nowrap="nowrap" align="left">$</td>
<td align="right">(5.7</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td nowrap="nowrap" align="left">$</td>
<td align="right">(3.2</td>
<td nowrap="nowrap">)</td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Insurance recoveries
</div></td>
<td> </td>
<td> </td>
<td align="right">—</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">39.9</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Other
</div></td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.7</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.2</td>
<td nowrap="nowrap">)</td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Net cash flow
</div></td>
<td> </td>
<td nowrap="nowrap" align="left">$</td>
<td align="right">(6.4</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td align="left">$</td>
<td align="right">36.5</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td>
<td> </td>
</tr>
<!-- End Table Body -->
</table>
</div>
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</div>
<!-- PAGEBREAK -->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt">     During the first quarter of 2009, Cooper recognized a gain from discontinued operations of
$18.9 million, net of a $12.0 million income tax expense, from negotiated insurance settlements
consummated in the first quarter that were not previously recognized. Cooper believes that it is
likely that additional insurance recoveries will be recorded in the future as new
insurance-in-place agreements are consummated or settlements with insurance carriers are completed.
Timing and value of these agreements and settlements cannot be currently estimated as they may be
subject to extensive additional negotiation and litigation.
</div>
<div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Asbestos Liability Estimate</i>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2010, Cooper estimates that the liability for pending and future indemnity and
defense costs for the next 45 years will be $778.1 million. The amount included for unpaid
indemnity and defense costs is not significant at March 31, 2010. The estimated liability is
before any tax benefit and is not discounted as the timing of the actual payments is not reasonably
predictable.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The methodology used to project Cooper’s liability estimate relies upon a number of
assumptions including Cooper’s recent claims experience and declining future asbestos spending
based on past trends and publicly available epidemiological data, changes in various jurisdictions,
management’s judgment about the current and future litigation environment, and the availability to
claimants of other payment sources.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Abex discontinued using asbestos in the Abex Friction product line in the 1970’s and
epidemiological studies that are publicly available indicate the incidence of asbestos-related
disease is in decline and should continue to decline steadily. However, there can be no assurance
that these studies, or other assumptions, will not vary significantly from the estimates utilized
to project the undiscounted liability.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Although Cooper believes that its estimated liability for pending and future indemnity and
defense costs represents the best estimate of its future obligation, Cooper utilized scenarios that
it believed were reasonably possible that indicate a broader range of potential estimates from $505
to $877 million (undiscounted).
</div>
<div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Asbestos Receivable Estimate</i>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     As of March 31, 2010, Cooper, through Pneumo-Abex LLC, has access to Abex insurance policies
with remaining limits on policies with solvent insurers in excess of $680 million. Insurance
recoveries reflected as receivables in the balance sheet include recoveries where
insurance-in-place agreements, settlements or policy recoveries are probable. As of March 31,
2010, Cooper’s receivable for recoveries of costs from insurers amounted to $179.3 million, of
which $67.0 million relate to costs previously paid or insurance settlements. Cooper’s
arrangements with the insurance carriers may defer certain amounts of insurance and settlement
proceeds that Cooper is entitled to receive beyond twelve months. Approximately 90% of the $179.3
million receivable from insurance companies at March 31, 2010 is due from domestic insurers whose
AM Best rating is Excellent (A-) or better. The remaining balance of the insurance receivable has
been significantly discounted to reflect management’s best estimate of the recoverable amount.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Cooper believes that it is likely that additional insurance recoveries will be recorded in the
future as new insurance-in-place agreements are consummated or settlements with insurance carriers
are completed. Timing and value of these agreements and settlements cannot be currently estimated
as they may be subject to extensive additional negotiation and litigation.
</div>
<div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Critical Accounting Assumptions</i>
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The amounts recorded by Cooper for its asbestos liability and related insurance receivables
are not discounted and rely on assumptions that are based on currently known facts and strategy.
The value of the liability on a discounted basis net of the amount of insurance recoveries likely
to materialize in the future would be significantly lower than the net amounts currently recognized
in the balance sheet. Cooper’s actual asbestos costs or insurance recoveries could be
significantly higher or lower than those recorded if assumptions used in the estimation process
vary significantly from actual results over time. As the estimated liability is not discounted and
extends over 45 years, any changes in key assumptions could have a significant impact on the
recorded liability. Key variables in these assumptions include the number and type
of new claims filed each year, the average indemnity and defense costs of resolving claims, the
number of years these assumptions are projected into the future, and the resolution of on-going
negotiations of additional settlement or coverage-in-place agreements with insurance carriers.
Assumptions with respect to these variables are subject to greater uncertainty as the projection
period lengthens. Other factors that may affect Cooper’s liability and ability to recover under
its insurance policies include uncertainties surrounding the litigation process from jurisdiction
to jurisdiction and from case to case, reforms that may be made by state and federal courts, and
the passage of state or federal tort reform legislation. Cooper will review these assumptions on a
periodic basis to determine whether any adjustments are required to the estimate of its recorded
asbestos liability and related insurance receivables.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     From a cash flow perspective, Cooper management believes that the annual cash outlay for its
potential asbestos liability, net of insurance recoveries, will not be material to Cooper’s
operating cash flow.
</div>
</div>
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<!-- Begin Block Tagged NotefalsefalsefalseDisclosure includes the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
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