Exhibit 10.01
SECOND AMENDMENT
TO THE
TAX ALLOCATION
AGREEMENT
WHEREAS, New Sally Holdings, Inc., a
Delaware corporation (“ New Sally ”), Sally
Holdings, Inc., a Delaware corporation (“ Sally
”) (New Sally and Sally, collectively the “ Sally
Parties ”), Alberto-Culver Company, a Delaware
corporation (“ Alberto-Culver ”) and New
Aristotle Holdings, Inc., a Delaware corporation (“ New
Alberto-Culver ”) (Alberto-Culver and New Alberto-Culver,
collectively the “ Alberto-Culver Parties ”)
entered into a Tax Allocation Agreement, dated as of June 19,
2006, as amended by the First Amendment to the Tax Allocation
Agreement, dated as of October 3, 2006 (as so amended, the
“ Agreement ”);
WHEREAS, the parties to the
Agreement desire to amend the Agreement to, among other