Item 2.05 Costs Associated with Exit or Disposal Activities.
This Form 8-K/A amends the current report on Form 8-K filed by Lam Research Corporation (the "Company") on November 20, 2008 regarding the Company's restructuring plan consisting of a reduction in force. This Form 8-K/A is being filed to disclose the estimates required by Item 2.05 of Form 8-K and to disclose charges for asset impairments which represent an additional element of the restructuring plan determined by the Company since November 20, 2008. The Company currently expects to incur total charges of approximately $20 million to $26 million during the quarter ending December 28, 2008, representing substantially all of the costs of the restructuring plan. These charges consist of approximately $15 million to $20 million of cash charges related to one-time termination benefits associated with the Company's reduction in force as well as non-cash charges for asset impairments of approximately $5 million to $6 million. The Company expects to complete the restructuring plan during the first calendar quarter of 2009.
Safe Harbor Statement
This report on Form 8-K contains forward-looking statements, including those regarding the expected nature, timing, reductions, objectives, annualized cost savings, and charges of the Restructuring Plan. All forward-looking statements are based on management's estimates, projections and assumptions as of the date hereof and include the assumptions that underlie such statements. These statements are subject to known and unknown risks and uncertainties that could cause actual results to differ materially from those expressed or implied by such statements, including but not limited to: uncertain global and economic market conditions; the Company's ability to implement the program as planned; retention of key employees; changes in the Company's business requirements; the possibility that benefits of the program may not materialize as expected; and other risks described in the Company's SEC filings. The Company undertakes no obligation to revise or update any forward-looking statements.

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