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Tax Information to Shareholders

Distribution of shares of FMC Technologies, Inc. is Tax Free
On November 16, 2001 FMC Corporation received a ruling from the IRS that the distribution of FMC Technologies, Inc. common stock to FMC Corporation shareholders is tax-free for FMC Corporation and its shareholders for US federal income tax purposes.Shareholders receiving cash in lieu of a fractional share of FMC Technologies, Inc. common stock will recognize gain or loss equal to the difference between the cash received and the tax basis of the fractional share deemed to have been received.

2001 Stock Distribution Disclosure Form
Treasury regulations require that FMC Corporation shareholders receiving the shares of FMC Technologies, Inc. complete, sign and attach to their 2001 federal income tax return a statement that provides information about the stock distribution. The form attached can be used for this purpose.

Tax Basis Information
FMC Corporation shareholders of record as of December 12, 2001, received a distribution of 1.71972131 shares of common stock of FMC Technologies, Inc. for every share of FMC Corporation common stock owned. Shareholders entitled to distribution of a fractional share of FMC Technologies, Inc. common stock received cash in lieu of the fractional share. All the fractional shares of FMC Technologies, Inc. common stock were aggregated and sold, with the net proceeds paid in lieu of distributing fractional shares. Shareholders must allocate their pre-distribution tax basis in their FMC Corporation shares between their FMC Corporation common stock and the FMC Technologies, Inc. common stock received, including any fractional share for which cash was received.

Allocation of Tax Basis
Allocate your pre-distribution tax basis in FMC Corporation shares between your shares of FMC Corporation common stock and the FMC Technologies, Inc. common stock received in the tax-free distribution as follows: 53.80627706% to FMC Corporation common stock and 46.19372294% to FMC Technologies, Inc. common stock, including any fractional share that you are deemed to have received.Each shareholder should consult their tax adviser regarding the allocation of tax basis and the tax consequences of the distribution under federal, state, local and foreign tax laws.

Tax Basis Allocation Example
FMC Corporation Shares owned Dec. 12, 2001: 100
Tax Basis all FMC Corporation shares: $5,000
FMC Technologies, Inc. shares received (100x1.7197): 171.97
Tax basis FMC Corporation 100 shares (5,000x0.5381): $2,690.50
Tax basis one share of FMC Corporation: $26.91
Tax basis FMC Technologies 171.97 shares (5,000x0.4619): $2,309.50
Tax basis one share of FMC Technologies, Inc.: $13.43
Tax basis of fractional 0.97 share FMC Technologies: $13.03

Some values have been rounded for purposes of this example.

Canada Customs and Revenue Agency Statement

FMC Corporation has received notification from Canada Customs and Revenue Agency that the distribution of FMC Technologies, Inc. stock made on December 31, 2001, meets the requirements of paragraph 86.1(2)(e) of the Income Tax Act (Canada), and that FMC Corporation shareholders will be entitled to elect under section 86.1 in respect of that distribution. This distribution was 1.71972131 shares of FMC Technologies, Inc. common stock for each share of FMC Corporation common stock held by holders of record of FMC Corporation common stock as of 5:00 PM Central time, on December 12, 2001.

2001 Stock Distribution Disclosure Form