Item 2.05 Costs Associated with Exit or Disposal Activities
In August 2006, CA, Inc. (the "Company") announced the Fiscal 2007 Restructuring Plan (the "Fiscal 2007 Restructuring Plan") to improve the Company's expense structure and increase its competitiveness. On March 31, 2009, the Company approved additional cost reduction and restructuring actions relating to the Fiscal 2007 Restructuring Plan. The objectives under the Fiscal 2007 Restructuring Plan now include (1) a total workforce reduction of approximately 3,100 positions since the inception of the Fiscal 2007 Restructuring Plan,
(2) global facilities consolidations and (3) other cost reduction initiatives. The Company expects to incur additional pre-tax restructuring charges of approximately $45 million, bringing the total pre-tax restructuring charges that the Company expects to incur in connection with the Fiscal 2007 Restructuring Plan to $345 million (including severance costs of approximately $230 million and global facilities consolidations of approximately $115 million). This increase in approval reflects the completion of the Fiscal 2007 Restructuring Plan, whereby expense recognition was substantially completed in fiscal 2009.

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