Item 1.01. Entry into a Material Definitive Agreement.
In connection with the spin-off of A. H. Belo Corporation (Company) from Belo Corp. (Belo) in February 2008, the Company and Belo entered into a Tax Matters Agreement dated as of February 8, 2008. The Tax Matters Agreement was filed as Exhibit 10.1 to the Company's Form 8-K filed February 12, 2008.
On September 14, 2009, the Company and Belo entered into the First Amendment to Tax Matters Agreement. The Amendment addresses the carry back of losses generated by the Company post-spin to Belo's pre-spin tax returns to enable Belo to utilize such losses on Belo's tax returns. In exchange, the Company and Belo have agreed that any tax refund relating to these net operating losses will be held by Belo and applied to the Company's share of future contributions to the G. B. Dealey Retirement Pension Plan. The First Amendment to Tax Matters Agreement dated September 14, 2009 is attached as Exhibit 10.1 to this Form 8-K. Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
10.1 First Amendment to the Tax Matters Agreement dated as of September 14, 2009 by and between Belo Corp. and A. H. Belo Corporation

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Signatures Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: September 15, 2009 A. H. BELO CORPORATION

By: /s/ Alison K. Engel Alison K. Engel Senior Vice President/Chief Financial Officer and Treasurer

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