8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC  20549

FORM 8-K

CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of Report  -  December 5, 2005

(Date of earliest event reported)

BEMIS COMPANY, INC.

(Exact name of Registrant as specified in its charter)

Commission File Number 1-5277

Missouri	43-0178130
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

222 South 9th Street, Suite 2300, Minneapolis, Minnesota     55402-4099

(Address of principal executive offices)

Registrant’s telephone number, including area code:   (612) 376-3000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 8.01.  OTHER EVENTS

(a).On December 5, 2005, Bemis Company, Inc. issued a press release announcing that it had completed its evaluation regarding the repatriation of unremitted earnings of certain non-U.S. subsidiaries under the provisions of the American Jobs Creation Act of 2004.  A copy of this press release is furnished as Exhibit 99 to this report.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

(c).The December 5, 2005, Bemis Company, Inc. press release regarding the American Jobs Creation Act of 2004.

SIGNATURES

Pursuant to the requirements of Section 13 of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

			BEMIS COMPANY, INC.
By	/s/ Gene C. Wulf		By	/s/ Stanley A. Jaffy
	Gene C. Wulf, Senior Vice President,			Stanley A. Jaffy, Vice President
	and Chief Financial Officer			and Controller
Date		December 5, 2005	Date		December 5, 2005

2

EX-99

Exhibit 99

EXHIBIT 99  - -  PRESS RELEASE  DATED December 5, 2005

BEMIS COMPANY, INC.

222 South Ninth Street

Suite 2300

Minneapolis, MN 55402-4099

For additional information please contact:

Melanie E. R. Miller

Vice President, Investor Relations

and Treasurer

(612) 376-3030

FOR IMMEDIATE RELEASE

BEMIS COMPANY PLANS REPATRIATION UNDER THE AMERICAN JOBS CREATION ACT OF 2004

MINNEAPOLIS, MINNESOTA, December 5, 2005 - Bemis Company, Inc. (NYSE: BMS) announced today that it has completed its evaluation regarding the repatriation of unremitted earnings of certain non-U.S. subsidiaries under the provisions of the American Jobs Creation Act of 2004 (“the Act”).  Bemis expects to repatriate earnings of approximately $105 million which qualifies for the special tax treatment under the Act.  Management expects the total planned repatriation to result in an increase in tax expense and a related federal income tax liability during the fourth quarter of 2005 of approximately $6 million which was not previously considered in the Company’s fourth quarter guidance.

Bemis Company is a major supplier of flexible packaging and pressure sensitive materials used by leading food, consumer products, manufacturing, and other companies worldwide.  Founded in 1858, the Company reported 2004 net sales of $2.8 billion.  The Company’s flexible packaging business has a strong technical base in polymer chemistry, film extrusion, coating and laminating, printing and converting. The Company’s pressure sensitive materials business specializes in adhesive technologies.  Based in Minneapolis, Minnesota, Bemis employs about 15,700 individuals in 61 manufacturing facilities in 11 countries around the world.  More information about the company is available at our website, www.bemis.com.