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EMPLOYEE BENEFIT PLAN

9 Months Ended

Sep. 29, 2012

13.

EMPLOYEE BENEFIT PLAN: Nucor makes contributions to a Profit Sharing and Retirement Savings Plan for qualified employees based on the profitability of the Company. Nucor’s expense for these benefits was $17.5 million and $26.4 million in the third quarter of 2012 and 2011, respectively, and was $58.1 million and $97.5 million in the first nine months of 2012 and 2011, respectively. The related liability for these benefits is included in salaries, wages and related accruals.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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