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Solutia Reports First Quarter 2009 Results
Date:5/6/2009

- (1,433) Other items (see below) (1) 23 (2) 21 Events affecting comparability, income tax impact - 202 - 202 --- --- --- --- Income from Continuing Operations before events affecting comparability $(5) $42 $(18) $24 === === ==== ===

Summary of Events Affecting Comparability - Other Items

In 2009, (Gains) and Charges affecting comparability, pre-tax

other items are as follows:

      Three
     Months
      Ended
    March 31,
       2009   (dollars in millions)
      -----
      $(23)   Gain related to the reduction in the 2008 annual incentive plan

        17    Severance and retraining costs related to the general corporate
              restructuring

         4    Charges related to the closure of the SAFLEX(R) production line
              at the Trenton, Michigan Facility

         1    Charges related to the closure of the Ruabon, Wales Facility
       ---
       $(1)
       ===

    In 2008, (Gains) and Charges affecting comparability, pre-tax
    other items are as follows:

      Three
     Months
      Ended
    March 31,
       2008    (dollars in millions)
    -------
       $23    Charge resulting from the step-up in basis of our inventory in
              accordance with fresh-start accounting

        (3)   Gain resulting from settlements of legacy insurance policies
              with insolvent insurance carriers

         1    Restructuring costs related principally to severance and
       ---    retraining costs
       $21
       ===


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SOURCE Solutia Inc.
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