Form 8-K

8-K — ABBOTT LABORATORIES

Accession: 0001104659-26-117587

Filed: 2026-10-21

Period: 2026-10-21

CIK: 0000001800

SIC: 2834 (PHARMACEUTICAL PREPARATIONS)

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — tm2627971d1_8k.htm (Primary)

EX-99.1 — EXHIBIT 99.1 (tm2627971d1_ex99-1.htm)

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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

October 21, 2026

Date of Report (Date of earliest event reported)

ABBOTT LABORATORIES

(Exact name of registrant as specified in its

charter)

Illinois

1-2189

36-0698440

(State or other

Jurisdiction

(Commission File Number)

(IRS Employer

Incorporation)

Identification No.)

100 Abbott Park Road

Abbott Park, Illinois 60064-6400

(Address of principal executive offices)(Zip

Code)

Registrant’s telephone number, including

area code: (224) 667-6100

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:

¨ 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))

Securities Registered Pursuant to Section 12(b) of

the Act:

Title of Each Class

Trading

Symbol(s)

Name of Each Exchange

Which Registered

Common

Shares, Without Par Value

ABT

New York Stock Exchange

NYSE Texas

Indicate by check mark whether the registrant is an emerging

growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of

the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ¨

If an emerging

growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with

any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 8.01 Other Events.

Filed as Exhibit 99.1, and

incorporated herein by reference, is the news release issued by Abbott announcing that it plans to separate its global nutrition business

into an independent, publicly traded company.

Item 9.01 Financial Statements and Exhibits.

Exhibit No.

Exhibit

99.1

Press Release dated October 21, 2026.

104

Cover Page Interactive Data File (the cover page XBRL tags are embedded in the Inline XBRL document)

SIGNATURE

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.

ABBOTT LABORATORIES

Date: October

21, 2026

By:

/s/ Philip P. Boudreau

Philip P. Boudreau

Executive Vice President, Finance and Chief

Financial Officer

EX-99.1 — EXHIBIT 99.1

EX-99.1

Filename: tm2627971d1_ex99-1.htm · Sequence: 2

Exhibit 99.1

Abbott announces its intention to separate

its global Nutrition business into an independent, publicly traded company

• Separation

will unlock potential of both companies to pursue distinct growth and value-creation strategies

• The

new Nutrition company will be a global leader in the rapidly growing healthy nutrition market,

with a portfolio of iconic, category-leading brands, including Similac, PediaSure, Pedialyte,

Glucerna and Ensure

• Abbott

will have accelerated sales growth and an expanded margin profile

• Abbott

intends to separate its Nutrition business through a tax-free distribution to Abbott shareholders

• Separation

expected to be completed by the end of 2027

ABBOTT PARK, Ill., Oct. 21, 2026 –

Abbott, the global healthcare leader, today announced its intention to separate its Nutrition business into an independent publicly traded

company that will be a global leader in the rapidly expanding healthy nutrition market with approximately $8.5 billion in annual sales

and a portfolio of iconic brands.

“As we continue to shape Abbott for the future, this separation

will benefit both companies, setting each one up for maximum success in its respective market,” said Robert B. Ford, chairman and

chief executive officer, Abbott. “Our Nutrition business has a unique opportunity to capitalize on the growing demand for healthy

nutrition, and it will be better positioned as an independent company to more effectively direct its strategic resources across its priorities.

At the same time, Abbott’s core higher-growth, innovation-driven portfolio of medical devices, diagnostics and established medicines

has compelling growth opportunities to improve the health and lives of people around the world.”

With different investment identities and requirements, growth profiles,

and innovation cycles, both companies will benefit from resource and capital allocation strategies aligned to their distinct business

models.

Nutrition: A leading healthy nutrition company

The Nutrition company will be a global leader in healthy nutrition

with approximately $8.5 billion in annual sales. With about 16,000 employees and 14 manufacturing sites, it will have scale across developed

and emerging markets and will be well positioned to capitalize on consumer health and nutrition trends, including metabolic health, prevention

and wellness.

As an independent company, it will be better positioned to focus its

resources more strategically across innovation, commercial activities and key initiatives that advance performance and long-term value

creation.

Its portfolio of iconic global brands with leadership positions across

infant, pediatric, medical and adult nutrition is highly differentiated in its competitive set and backed by evidence-based scientific

research and healthcare professional recommendation, which drives durable organic growth at scale across channels. Abbott’s Nutrition

portfolio is anchored by category-leading brands, including Ensure, the world’s No. 1 adult nutrition supplement drink; PediaSure,

the world’s No. 1 pediatric nutrition supplement; Glucerna, the world’s No. 1 diabetes management nutrition brand; and Similac,

the No. 1 infant formula brand in the U.S.

The Nutrition business has continued to innovate its portfolio –

underpinned by consumer preferences and trends – with 10 product launches in the first half of 2026, including a high-protein Ensure

shake featuring 42 grams of protein, the first and only ready-to-feed liquid infant formula made with whole milk in the U.S. under the

Similac brand, and dye-free Pedialyte products.

Daniel Salvadori, executive vice president and group president, Established

Pharmaceuticals and Nutritional Products, will become chief executive officer of the new Nutrition company. Mr. Salvadori joined Abbott

in 2014 and has successfully led complex international businesses, as senior vice president, Established Pharmaceuticals, Latin America

and executive vice president of Nutritional Products before being appointed to his current position in 2021. Prior to Abbott, he held

leadership roles at CFR Pharmaceuticals and Sandoz.

Abbott: A fast-growing global health leader

Abbott will remain one of the largest, fastest growing and most diversified

healthcare companies with unique breadth and scale. After the transaction, Abbott will have sales of approximately $42 billion and market-leading

positions in cardiovascular and neuromodulation devices; biowearables; laboratory, point-of-care and cancer diagnostics; and established

medicines. Abbott’s portfolio helps people manage a range of conditions and enable informed and earlier clinical decision making.

The company remains aligned with evolving and durable healthcare trends,

including an aging population, growing prevalence of chronic disease, personalized treatment and greater demand for earlier diagnosis

so people can stay and get healthy. Abbott will maintain a balanced portfolio of products and payors with a strong presence across both

developed and emerging markets.

Transaction Details

Abbott intends to separate the Nutrition business through a distribution

of shares of the independent Nutrition company to Abbott shareholders. Upon completion of the separation, Abbott shareholders will own

shares in both Abbott and the independent Nutrition company.

Abbott expects the combined dividend to be paid by Abbott and the new

Nutrition company to be equal to Abbott’s dividend at the time of separation. The transaction is intended to qualify as a tax-free

separation for U.S. federal income tax purposes.

Abbott expects to complete the transaction by the end of 2027, subject

to customary conditions, including regulatory approvals, the effectiveness of a registration statement on Form 10 and final approval by

the Abbott Board of Directors.

The planned separation will not impact Abbott’s guidance for

2026 or the guidance for 2027 that Abbott plans to provide in January. Abbott expects to incur one-time charges related to the transaction

during the periods preceding the separation, to be quantified at a later date.

The Nutrition business will continue to operate as part of Abbott throughout

the separation process.

Goldman Sachs & Co. LLC is serving as financial advisor to Abbott,

and Wachtell, Lipton, Rosen & Katz is serving as legal counsel to Abbott.

Abbott Conference Call

Abbott will discuss the transaction on its third-quarter earnings conference

call today at 8 a.m. Central time (9 a.m. Eastern time). The webcast will be accessible through Abbott’s Investor Relations website

at www.abbottinvestor.com. An archived edition of the call will be available later today.

Frequently Asked Questions

Why is Abbott intending to separate its nutrition business?

Abbott has a successful history of shaping the company through internal and external actions that deliver on evolving growth opportunities.

We regularly examine the makeup of the company, and it is clear that

the Nutrition business has a unique opportunity to capitalize on consumer preferences and trends in healthy nutrition. As an independent

company, it will be better positioned to focus its resources more strategically across innovation, commercial activities and key initiatives

that advance performance and long-term value creation. At the same time Abbott will focus on its core higher-growth, innovation-driven

portfolio of medical devices, biowearables, diagnostics and established pharmaceuticals, which has compelling opportunities to expand

health impact for people around the world.

With different investment identities and requirements, growth profiles

and innovation cycles, both companies will benefit from resource and capital allocation strategies aligned to their distinct business

models.

What will the profile of the new Nutrition company be after the

separation?

The new Nutrition company will be a global leader in healthy nutrition

with approximately $8.5 billion in annual sales, about 16,000 employees and 14 manufacturing sites. It will have a portfolio of household

brands across infant, pediatric, medical and adult nutrition, including Similac, PediaSure, Pedialyte, Glucerna and Ensure. The new Nutrition

company will be differentiated by its product offerings, which are backed by evidence-based scientific research and healthcare professional

recommendation, as well as its presence and scale across both developed and fast-growing emerging markets.

What will Abbott look like after the separation?

Abbott remains one of the largest, fastest growing and most diversified

healthcare companies with unique breadth and scale. It will have sales of approximately $42 billion, about 106,000 employees and market-leading

positions in cardiovascular and neuromodulation devices; biowearables; laboratory, point-of-care and cancer diagnostics; and established

medicines. This portfolio helps people stay and get healthy, manage chronic conditions and enable informed and earlier clinical decision

making.

When will the separation be complete?

Abbott expects to complete the transaction by the end of 2027, subject

to customary conditions, including regulatory approvals, the effectiveness of a registration statement on Form 10 and final approval by

the Abbott Board of Directors.

About Abbott:

Abbott is a global healthcare leader that helps people live more fully

at all stages of life. Our portfolio of life-changing technologies spans the spectrum of healthcare, with leading businesses and products

in diagnostics, medical devices, nutritionals and branded generic medicines. Our 122,000 colleagues serve people in more than 160 countries.

Connect with us at www.abbott.com and on LinkedIn, Facebook, Instagram, X,

and YouTube.

Private Securities Litigation Reform Act of 1995 — A Caution

Concerning Forward-Looking Statements

Some statements in this news release may be forward-looking statements

for purposes of the Private Securities Litigation Reform Act of 1995, including statements regarding the planned separation of the Nutrition

business from Abbott and the expected financial results and prospects of Abbott and the new Nutrition company following the separation.

Abbott cautions that these forward-looking statements are subject to risks and uncertainties that may cause actual results to differ materially

from those indicated in the forward-looking statements, and there is no assurance as to the timing of the planned separation or whether

it will be completed. Economic, competitive, governmental, technological and other factors that may affect Abbott's operations are discussed

in Item 1A, "Risk Factors" in our Annual Report on Form 10-K for the year ended Dec. 31, 2025, and are incorporated herein by

reference. Additional factors relating to the planned separation, including the ability to satisfy the conditions necessary to complete

the transaction, obtain applicable regulatory approvals and tax rulings, successfully separate the businesses, and realize the expected

benefits of the transaction, may also cause actual results to differ materially from those indicated in the forward-looking statements.

Abbott undertakes no obligation to release publicly any revisions to forward-looking statements as a result of subsequent events or developments,

except as required by law.

Abbott Media:

Scott Stoffel, (224) 668-5201

Kate Dyer, (224) 668-9965

Abbott Financial:

Michael Comilla, (224) 668-1872

Tamika McLoughlin, (224) 399-5082

Randy Blakely, (224) 668-0036

###

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Oct. 21, 2026

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