Item 7.01. REGULATION FD DISCLOSURE.
The following information is furnished pursuant to Item 2.02 of the Current Form 8-K, "Results of Operations and Financial Condition" and Item 7.01 of the Current Form 8-K, "Regulation FD Disclosure." On October 27, 2009, Life Technologies Corporation, or the Company, issued a press release regarding the Company's financial results for the period ended September 30, 2009. The full text of the Company's press release is attached hereto as Exhibit 99.1.
Certain of the information set forth in the press release may be considered non-GAAP financial measures. We regularly have reported pro forma results for net income and earnings per share in addition to, and not as a substitute for, or superior to, financial measures calculated in accordance with GAAP. The pro forma results exclude merger related non-cash items and other similar costs.
Our financial results under GAAP include substantial non-cash charges and tax benefits related to acquired businesses. Our pro forma calculations of net income and earnings per share are limited because they do not reflect the entirety of our business costs. However, management believes that the pro forma presentation is a useful supplemental disclosure to investors as it provides an indication of the profitability and cash flows of the combined businesses apart from the initial, sunk cost of the acquisition. Management believes that this information is therefore useful to investors in analyzing and assessing our past and future operating performance.
In addition to the non-cash charges above, we exclude from our non-GAAP results the following costs:
• Acquisition related amortization and depreciation

• In process research and development expenses or impairments

• Acquisition and divestiture related gains and losses

• Asset impairment charges related to a portfolio review

• Business consolidation costs required to realize cost synergies from combining our acquired entities with our existing operations

• Certain significant one time events that are unlikely to recur in the foreseeable future

Management views these costs as not indicative of the profitability or cash flows of its ongoing or future operations and excludes these costs as a supplemental disclosure to assist investors in evaluating and assessing our past and future operational performance.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
99.1 Life Technologies Corporation press release dated October 27, 2009.

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