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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 17. 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 June 30, 2010, a total of 148,473 Abex
Claims were filed, of which 133,192 claims have been resolved leaving 15,281 Abex Claims pending at
June 30, 2010. During the six months ended June 30, 2010, 733 claims were filed and 8,281 claims
were resolved. Since August 28, 1998, the average indemnity payment for resolved Abex Claims was
$2,015 before insurance. A total of $175.9 million was spent on defense costs for the period
August 28, 1998 through June 30, 2010. Due to the exhaustion of primary layers of coverage and
litigation with certain excess insurers, existing insurance coverage currently provides
approximately 30% recovery of the total defense and indemnity payments for Abex Claims, 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: 12pt"><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: 12pt"><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 $9.4 million income
tax expense, in the third quarter of 2008 to reflect the Plan B Settlement.
</div>
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The following table presents the separate assets and liabilities under the Plan B settlement
and the cash activity under the Plan B Settlement.
</div>
<div align="center">
<table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<tr valign="bottom">
<td width="76%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
<td width="5%"> </td>
<td width="1%"> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2">June 30,</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2">December 31,</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2010</td>
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2009</td>
<td> </td>
</tr>
<tr style="font-size: 8pt" valign="bottom">
<td> </td>
<td> </td>
<td nowrap="nowrap" align="center" colspan="6">(in millions)</td>
<td> </td>
</tr>
<!-- End Table Head -->
<!-- Begin Table Body -->
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Asbestos liability analysis (undiscounted):
</div></td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Total liability for unpaid, pending and future indemnity and
defense costs at end of period
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">769.8</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">56.2</td>
<td> </td>
<td> </td>
<td align="left">$</td>
<td align="right">64.6</td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Insurance-in-place agreements available for pending and future claims
</div></td>
<td> </td>
<td> </td>
<td align="right">109.6</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">114.7</td>
<td> </td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:30px; text-indent:-15px">Total estimated asbestos receivable at end of period
</div></td>
<td> </td>
<td align="left">$</td>
<td align="right">165.8</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>
<div style="font-family: 'Times New Roman',Times,serif">
<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">Six 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">June 30,</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">(13.5</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td nowrap="nowrap" align="left">$</td>
<td align="right">(9.9</td>
<td nowrap="nowrap">)</td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Insurance recoveries
</div></td>
<td> </td>
<td> </td>
<td align="right">13.5</td>
<td> </td>
<td> </td>
<td> </td>
<td align="right">43.1</td>
<td> </td>
</tr>
<tr valign="bottom">
<td>
<div style="margin-left:15px; text-indent:-15px">Other
</div></td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(1.2</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td nowrap="nowrap" align="left"> </td>
<td align="right">(0.2</td>
<td nowrap="nowrap">)</td>
</tr>
<tr style="font-size: 1px">
<td>
<div style="margin-left:15px; text-indent:-15px"> 
</div></td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
<td> </td>
<td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td>
<td> </td>
</tr>
<tr valign="bottom" style="background: #cceeff">
<td>
<div style="margin-left:15px; text-indent:-15px">Net cash flow
</div></td>
<td> </td>
<td nowrap="nowrap" align="left">$</td>
<td align="right">(1.2</td>
<td nowrap="nowrap">)</td>
<td> </td>
<td align="left">$</td>
<td align="right">33.0</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>
<!-- Folio -->
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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 of 2009 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 June 30, 2010, Cooper estimates that the liability for pending and future indemnity and
defense costs for the next 45 years will be $769.8 million. The amount included for unpaid
indemnity and defense costs is not significant at June 30, 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 June 30, 2010, Cooper, through Pneumo-Abex LLC, has access to Abex insurance policies
with remaining limits on policies with solvent insurers in excess of $670 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 June 30, 2010,
Cooper’s receivable for recoveries of costs from insurers amounted to $165.8 million, of which
$56.2 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 92% of the $165.8 million receivable
from insurance companies at June 30, 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 Notefalsefalsefalseus-types:textBlockItemTypetextblockDisclosure 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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