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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
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FORM
8-K
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Current
Report
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Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934
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Date of
Report (Date of earliest event reported): March 23,
2010
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CATERPILLAR
INC.
(Exact name
of registrant as specified in its charter)
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Delaware
(State or
other jurisdiction of incorporation)
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1-768
(Commission
File Number)
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37-0602744
(IRS Employer
Identification No.)
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100
NE Adams Street, Peoria, Illinois
(Address of
principal executive offices)
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61629
(Zip
Code)
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Registrant's
telephone number, including area code: (309)
675-1000
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Former name
or former address, if changed since last report: N/A
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Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
230.425)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Page 1
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Item
8.01
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Other
Events.
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As a result of the
Patient Protection and Affordable Care Act (H.R. 3590) signed into law on March
23, 2010 (the “Act”), beginning in 2011 the tax deduction available to
Caterpillar Inc. (“Caterpillar”) will be reduced to the extent its drug expenses
are reimbursed under the Medicare Part D retiree drug subsidy (RDS)
program. Although this tax increase does not take effect until 2011,
Caterpillar is required to recognize the full accounting impact in its financial
statements in the period in which the Act is signed. As retiree
healthcare liabilities and related tax impacts are already reflected in
Caterpillar’s financial statements, the change will result in a charge to
Caterpillar’s earnings in the first quarter of 2010 of approximately $100
million after tax. This charge reflects the anticipated increase in
taxes that will occur as a result of the Act. As mentioned on page
A-106 of Caterpillar’s Form 10-K for the year ended December 31, 2009,
Caterpillar’s 2010 Profit Outlook is based on tax law in effect as of February
19, 2010 and does not include the impact of the Act.
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*********************************************************************
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SIGNATURES
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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.
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CATERPILLAR
INC.
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By:
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/s/James
B. Buda
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Dated: March
24, 2010
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James B.
Buda
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Vice
President, General Counsel and Secretary
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