Article: IBM Announces Debt Exchange Offers.

ARMONK, N.Y. -- IBM (NYSE: IBM) today announced that it has commenced offers to exchange (the "exchange offers") any and all of its 7.125 percent debentures due 2096, 7.000 percent debentures due 2045 and 8.000 percent notes due 2038 for a new series of 5.600 percent senior notes due 2039 (the "new notes") and cash. To encourage holders to tender early, IBM is offering an early exchange premium to holders who validly tender their old notes before 5:00 p.m. EST, on Friday, November 20, 2009 (the "early exchange date"). The exchange offers expire at 12:00 a.m. EST, on Monday, December 7, 2009 (the "expiration date"). We are conducting the exchange offers to retire high ...

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