The JLab 12 GeV upgrade with a proposed solenoid detector and the CLAS12 detector can provide the granularity and three-dimensional kinematic coverage in longitudinal and transverse momentum, $0.1\le x \le 0.5$, $0.3 \le z \le 0.7$ with $P_T \le 1.5 {\rm GeV}$ to precisely measure the leading twist chiral-odd and $T$-odd quark distribution and fragmentation functions in SIDIS. The large $x$ experimental reach of these detectors with a 12 GeV CEBAF at JLab makes it {\em ideal} to obtain precise data on the {\em valence-dominated} transversity distribution function and to access the tensor charge.

This report is based on a ten-week program on "Gluons and the quark sea at high-energies", which took place at the Institute for Nuclear Theory in Seattle in Fall 2010. The principal aim of the program was to develop and sharpen the science case for an Electron-Ion Collider (EIC), a facility that will be able to collide electrons and positrons with polarized protons and with light to heavy nuclei at high energies, offering unprecedented possibilities for in-depth studies of quantum chromodynamics. This report is organized around four major themes: i) the spin and flavor structure of the proton, ii) three-dimensional structure of nucleons and nuclei in momentum and configuration space, iii) QCD matter in nuclei, and iv) Electroweak physics and the search for physics beyond the Standard Model. Beginning with an executive summary, the report contains tables of key measurements, chapter overviews for each of the major scientific themes, and detailed individual contributions on various aspects of the scientific opportunities presented by an EIC.