Item 2.05 Costs Associated with Exit or Disposal Activities

On May 5, 2009, in response to the protracted global economic recession, DuPont committed to an initiative to address the steep and extended downturn in transportation and construction markets, and the extension into industrial markets. The plan is designed to restructure asset and fixed cost bases primarily in the Coatings & Color Technologies, Electronics & Communication Technologies, Performance Materials, and Safety & Protection segments in order to maintain long-term competitiveness and maximize pretax operating income. The program will result in one-time pretax charges to earnings of $340 million to $390 million in the second quarter 2009, comprised of about $225 million of severance and related benefits costs and about $145 million primarily related to asset write-offs. DuPont expects to incur approximately $35 million of other costs, the majority of which will be incurred during the remainder of 2009 and 2010, primarily related to dismantlement and removal costs and accelerated depreciation associated with implementation of the plan. Future cash expenditures are anticipated to be $230 million to $260 million related to this initiative, comprised of about $225 million for the payment of severance and related benefits and about $25 million primarily related to dismantlement and removal costs.
Under the plan, DuPont will eliminate about 2,000 positions by severance and expects this initiative to be substantially complete in 2010.

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