0001104659-13-026697.txt : 20130403 0001104659-13-026697.hdr.sgml : 20130403 20130403134044 ACCESSION NUMBER: 0001104659-13-026697 CONFORMED SUBMISSION TYPE: 424B3 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130403 DATE AS OF CHANGE: 20130403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEERE JOHN CAPITAL CORP CENTRAL INDEX KEY: 0000027673 STANDARD INDUSTRIAL CLASSIFICATION: SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153] IRS NUMBER: 362386361 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 424B3 SEC ACT: 1933 Act SEC FILE NUMBER: 333-173672 FILM NUMBER: 13738912 BUSINESS ADDRESS: STREET 1: 1 EAST FIRST STREET STREET 2: SUITE 600 CITY: RENO STATE: NV ZIP: 89501 BUSINESS PHONE: (702) 786-5527 MAIL ADDRESS: STREET 1: ONE JOHN DEERE PLACE CITY: MOLINE STATE: IL ZIP: 61265-8098 FORMER COMPANY: FORMER CONFORMED NAME: DEERE JOHN CREDIT CO DATE OF NAME CHANGE: 19890130 424B3 1 a13-9277_1424b3.htm 424B3

 

Filed Pursuant to Rule 424(b)(3)

Registration Statement No. 333-173672

 

 

SUPPLEMENT No. 1 Dated April 3, 2013

 

 

 

to PROSPECTUS and PROSPECTUS SUPPLEMENT

 

 

 

each Dated April 21, 2011

 

 

 

 

 

 

 

US $4,450,000,000

 

 

 

JOHN DEERE CAPITAL CORPORATION

 

 

 

MEDIUM-TERM NOTES, SERIES E

 

 

 

Due from 9 Months to 30 Years from Date of Issue

 

 

 

This Supplement amends certain subsections in the Prospectus Supplement under the heading

 

“United States Federal Income Taxation” as follows:

 

After the subsection entitled “United States Persons – Notes Subject to Contingencies Including Optional Redemption” a new subsection is added as follows:

 

Medicare Tax on “Net Investment Income”

 

For taxable years beginning after December 31, 2012, certain United States persons that are holders (including individuals, estates and trusts) will be subject to an additional 3.8% Medicare tax on unearned income.  For individuals, the additional Medicare tax applies to the lesser of (i) “net investment income” or (ii) the excess of “modified adjusted gross income” over certain specified amounts.  “Net investment income” generally equals the taxpayer’s gross investment income reduced by the deductions that are allocable to such income.  Investment income generally includes passive income such as interest, dividends, annuities, royalties, rents and capital gains.  United States persons that are holders are urged to consult their own tax advisors regarding the implications of the additional Medicare tax resulting from an investment in a Note.

 

 

 

The subsection entitled “Recent Legislation Imposing Additional Disclosure Requirements on Holders that Are Foreign Entities” is replaced in its entirety with the following:

 

Foreign Account Tax Compliance

 

A holder of a Note who is not a United States person should be aware that United States tax legislation (“FATCA”) enacted in 2010 provides that a 30% withholding tax will be imposed on certain payments (which could include interest in respect of Notes and gross proceeds from their sale, exchange or other disposition) made to a foreign entity if such entity fails to satisfy certain disclosure and reporting rules that in general require that (i) in the case of a foreign financial entity, the entity identify and provide information in respect of financial accounts with such entity held (directly or indirectly) by United States persons and United States-owned foreign entities, and (ii) in the case of a non-financial foreign entity, the entity identify and provide information in respect of substantial United States owners of such entity.

 


 

In January 2013, the IRS released FATCA regulations generally exempting from FATCA withholding (i) all payments with respect to debt instruments issued prior to January 1, 2014 and (ii) all payments of gross proceeds from the sale, exchange or other disposition of debt instruments occurring before January 1, 2017.  Various requirements and exceptions are provided under FATCA and additional requirements and exceptions may be provided in subsequent guidance.  Further, the United States has entered into (and may enter into more) intergovernmental agreements (“IGAs”) with foreign governments relating to the implementation of, and information sharing under, FATCA and such IGAs may alter one or more of the FATCA information reporting rules.  A holder of a Note who is not a United States person should consult their own tax advisors regarding the potential application and impact of these requirements based on their particular circumstances.