NetScout Cost Basis Allocation
The enclosed Form 8937 provides a general explanation of the application of certain provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury regulations promulgated thereunder (the “Regulations”), with respect to the allocation of tax basis among a shareholder’s Danaher (“DHR”) common stock and NetScout (NTCT) common stock following the Distribution. This information does not constitute tax advice and does not purport to be complete or to describe the consequences that may apply to particular categories of shareholders. DHR does not provide tax advice to its shareholders. We urge you to consult your own tax advisor regarding the particular consequences to you of the receipt of NTCT common stock and any cash in lieu of fractional shares of NTCT common stock, including the applicability and effect of all U.S. federal, state and local and non-U.S. tax laws. We also urge you to read the Form S-4, Prospectus – Offer to Exchange that NetScout Systems Inc. filed with the Securities and Exchange Commission (“SEC”), dated May 14, 2015, in particular the discussions on pages 209-212 under the heading “Material U.S. Federal Income Tax Consequences of the Transactions”. You may access the Information Statement on the SEC’s website at www.sec.gov or on Danaher Corporation’s website at http://investors.Danaher.com/IRS-Form-8937.