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Beckman Coulter Announces Third Quarter 2007 Results
Date:10/30/2007

to benefit research and educational purposes. The donation is

classified under other non-operating expense.

d) Pension Curtailment -- During the quarter ended September 30, 2006, the

company amended its pension plans by freezing benefits for certain

employees effective December 31, 2006. As a result of this amendment,

the company incurred a net curtailment charge of approximately $4.0

million.

e) Roche Research and Development Charge - During the third quarter 2006,

the company paid Roche Diagnostic ("Roche") a license fee in the amount

of $27.5 million for rights to certain technologies in the clinical

diagnostic field. The payment was recorded as a research and

development charge.

f) Restructuring Related Charges -- In July 2005, the company announced a

strategic reorganization of its business to combine its Biomedical

Research Division and Diagnostics Division into a single company

structure. In the second quarter and third quarter of 2006, we

incurred charges of $7.6 million and $4.4 million, respectively for

severance, other restructuring costs, and asset impairments. Also, in

the third quarter of 2006, the company charged $0.9 million to costs of

sales for a discontinued product line.

g) Rental Tax Dispute -- In 1998, the company entered into a

sale-leaseback transaction with Cardbeck Miami Trust ("Cardbeck") in

connection with the company's Miami facility. In May 2005, Cardbeck

notified the company that it had received an assessment from the State

of Florida in the amount of $4.4 million for rental tax, interest and

penalties related to payments made by the company to Cardbeck from June

2000 to February 2005. The State of Florida has asserted that this

transaction is subject to commercial rental tax in accordance with


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SOURCE Beckman Coulter, Inc.
Copyright©2007 PR Newswire.
All rights reserved

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