NSSplitViewController is a View Controller available in Interface Builder since OS X 10.10 that contains split view items (NSSplitViewItem).
NSSplitViewController was designed with the concept of containment: each NSSplitViewItem owns its own NSViewController. This architecture facilitates the separation of logic for each split view item as you are able to develop logic specific to each view in a separate controller.
for more info: NSSplitViewController