8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) January 10, 2013

LEGGETT & PLATT, INCORPORATED

(Exact name of registrant as specified in its charter)

Missouri	001-07845	44-0324630
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

No. 1 Leggett Road, Carthage, MO	64836
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code 417-358-8131

N/A

(Former name or former address, if changed since last report.)

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 (see General Instruction A.2. below):

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

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

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

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

Item 2.02 Results of Operations and Financial Condition.

The information provided in Item 7.01, including Exhibit 99.1, is incorporated herein by reference.

Item 7.01 Regulation FD Disclosure.

The Company’s press release dated January 10, 2013 is attached hereto as Exhibit 99.1 and incorporated herein by reference.

This information is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference into any document filed under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.	Description
99.1	Press Release dated January 10, 2013

SIGNATURES

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

	LEGGETT & PLATT, INCORPORATED
Date: January 10, 2013	By:	/S/    JOHN G. MOORE
		John G. Moore
		Senior Vice President – Chief Legal & HR Officer and Secretary

EXHIBIT INDEX

Exhibit No.	Description
99.1	Press Release dated January 10, 2013

EX-99.1

                                                          

FOR IMMEDIATE RELEASE: JANUARY 10, 2013 Exhibit 99.1

Leggett & Platt Anticipates Unusual Non-Cash Tax Benefit in 4Q

- 4Q unusual non-cash tax benefit of approximately $.18 per share

- Guidance for full year 2012 operating results is unchanged

CARTHAGE, Mo., Jan. 10, 2013 —

Diversified manufacturer Leggett & Platt anticipates a fourth quarter unusual, non-cash net tax benefit of approximately $27 million, or $.18 per share. This benefit results primarily from the elimination of a valuation allowance on the company’s Canadian deferred tax assets.

Apart from this unusual tax benefit, the company’s full year 2012 EPS guidance has not changed from the $1.45—1.52 issued in October. The tax benefit is expected to increase earnings per share by approximately $.18; as a result, full year 2012 EPS is now expected to be in the range of $1.63—1.70. Additionally, since this is a non-cash item, the company’s expectation for operating cash has not changed. As previously stated, cash from operations for the year 2012 should exceed $350 million.

Leggett & Platt has Canadian deferred tax assets comprised primarily of tax loss carryforwards. Due to uncertainty about whether they would ultimately be utilized to reduce future taxable earnings, a valuation allowance was previously recognized against those assets. Given the December enactment of new Canadian tax legislation and the amalgamation of its Canadian subsidiaries, the company now expects those tax loss carryforwards to be utilized in future years. As a result and in accordance with U.S. GAAP, the valuation allowance on those deferred tax assets has been eliminated.

Fourth quarter results will be released after the market closes on Monday, February 4, 2013, with a conference call the next morning.

FOR MORE INFORMATION: Visit Leggett’s website at www.leggett.com.

COMPANY DESCRIPTION: Leggett & Platt (NYSE: LEG) is a diversified manufacturer (and member of the S&P 500) that conceives, designs and produces a variety of engineered components and products that can be found in most homes, offices, and automobiles. The 129-year-old firm is comprised of 20 business units, 18,000 employee-partners, and 130 manufacturing facilities located in 18 countries.

FORWARD-LOOKING STATEMENTS: Statements in this release that are not historical in nature are “forward-looking.” These statements involve uncertainties and risks, including the company’s ability to improve operations and realize cost savings, price and product competition from foreign and domestic competitors, changes in demand for the company’s products, cost and availability of raw materials and labor, fuel and energy costs, future growth of acquired companies, general economic conditions, foreign currency fluctuation, litigation risks, and other factors described in the company’s Form 10-K. Any forward-looking statement reflects only the company’s beliefs when the statement is made. Actual results could differ materially from expectations, and the company undertakes no duty to update these statements.

CONTACT: Investor Relations, (417) 358-8131 or invest@leggett.com

David M. DeSonier, Senior Vice President of Corporate Strategy and Investor Relations

Susan R. McCoy, Staff Vice President of Investor Relations