FAQ

Computershare
480 Washington Blvd.
Jersey City, NJ 07310
Phone: 800-685-4509
Outside the US: 201-680-6578
Email: shrrelations@bnymellon.com

Yes, Internet account access is available to registered shareholders through Computershare.  You can visit Computershare by “Clicking Here”  and follow the instructions to login or activate your account.

If you are holding certificates for the shares you own, you can take them to a stockbroker, bank or other financial institution that provides brokerage services. They will assist you in selling your shares.

If you participate in the Tyco International Dividend Reinvestment and Direct Stock Purchase Plan and your shares are held at Computershare, contact Computershare at 800-685-4509 for further information.

If your shares are held in book entry form under the Direct Registration System (DRS), they can be transferred “electronically” to the broker or institution of your choice. For further information contact Computershare at 800-685-4509.

Tyco does not have access to this information. Shareholders are responsible for keeping records related to their purchases and sales. “CLICK HERE”  to review Tyco’s historical stock price.

Based on the closing prices at which the common shares of Tyco International, Tyco Electronics, and Covidien traded on July 2, 2007, $53.36, $39.97, and $43.41, respectively, as reported in the New York Stock Exchange 39.02% of your pre-distribution tax basis should be allocated to your common shares of Tyco International (including any fractional share interest); 29.23% should be allocated to your common shares of Tyco Electronics (including any fractional share interest); and 31.75% should be allocated to your common shares of Covidien (including any fractional share interest).

The attached worksheet, “Click Here” will help you calculate your new tax basis in your common shares of Tyco International. A hypothetical example is provided, together with space to fill in your actual numbers. In order to use the worksheet, you will need to know the tax basis of your common shares of Tyco International before the distribution. If you purchased Tyco International common shares on more than one occasion, you will need to perform this computation separately for each purchase.

Shareholder Statement to be Filed with U.S. Tax Return

Certain shareholders of Tyco International (i.e. shareholders who, immediately before the distribution, owned 5% or more of the common shares of Tyco International) who received common shares of Tyco Electronics and Covidien in the distribution are also required to attach an information statement related to the distribution to their U.S. federal income tax returns for the year in which the distribution occurred pursuant to Treasury Regulation § 1.355-5T(b).

Consult Your Tax Advisor

The information in this document represents our understanding of the U.S. federal income tax laws and regulations and does not constitute tax advice. It does not purport to be complete or to describe the consequences that may apply to particular categories of shareholders. Each shareholder is urged to consult his, her, or its tax advisor as to the specific tax consequences of the distribution to such shareholder, including the effect of any state, local, or non-U.S. tax laws, and of changes in applicable tax laws.

To comply with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein (including any attachments), unless specifically stated otherwise, is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Code or (ii) promoting, marketing, or recommending to another party any transaction or matter herein.

IMPORTANT NOTE:  Any tax information provided herein, including the answer to the above question is provided for your information only and does not constitute tax advice provided by Tyco.  The information is accurate as of the date of it first publication (April 23, 2010) and we undertake no duty to update this information for subsequent changes in tax law or for any other reason.  Please consult your own tax advisor for tax advice related to your ownership of Tyco common shares.

The U.S. federal income tax treatment of any distribution made by Tyco International depends on the application of U.S. federal income tax law. Although a determination cannot be made in advance, it is anticipated that distributions made by Tyco International to U.S. shareholders will generally constitute “dividends” for U.S. federal income tax purposes (notwithstanding their treatment as ordinary dividends or as reductions in registered share capital for Swiss purposes), and that they will be reported as such to the company's shareholders and to the IRS, in accordance with, and as required by, U.S. federal income tax laws.

Tyco International is a “qualified foreign corporation” for U.S. federal income tax purposes. Therefore, its dividends generally are eligible for “qualified dividend” treatment. Whether dividends paid by Tyco International in fact will constitute “qualified dividends” to any shareholder will depend on that shareholder’s specific circumstances, including the shareholder’s holding period for the Tyco International shares on which such dividends are received. (Qualified dividends are subject to the same 5% or 15% maximum tax rate that applies to net capital gains. In order to qualify for the capital gains rates, a shareholder must own the shares on which such dividends are received for more than 60 days during the 120-day period beginning 60 days before the ex-dividend date.) U.S. shareholders are advised to consult their own tax advisors concerning the treatment of dividends paid by Tyco International as “qualified dividends” in their particular circumstances.

To comply with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein, unless specifically stated otherwise, is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code of 1986, as amended, or (ii) promoting, marketing, or recommending to another party any transaction or matter herein.

IMPORTANT NOTE: Any tax information provided herein, including the answer to the above question is provided for your information only and does not constitute tax advice provided by Tyco. The information is accurate as of the date of it first publication (April 23, 2010) and we undertake no duty to update this information for subsequent changes in tax law or for any other reason. Please consult your own tax advisor for tax advice related to your ownership of Tyco common shares.