AbbVie Inc. (NYSE: ABBV) reported on July 6, 2026, that its second-quarter 2026 results are expected to include a sizable charge tied to acquired in-process research and development and milestone expenses. The company said GAAP earnings and adjusted non-GAAP earnings for the quarter ended June 30, 2026 are expected to reflect $291 million of acquired IPR&D and milestones expense on a pre-tax basis. AbbVie estimated that the expense will reduce both GAAP diluted earnings per share and adjusted non-GAAP diluted earnings per share by $0.17. AbbVie emphasized that its second-quarter results have not yet been finalized and remain subject to normal financial-statement closing procedures, meaning the final figures could differ from the preliminary estimates. The company also noted that acquired IPR&D and milestone expenses can arise from collaborations, licensing agreements and other asset acquisitions, but that it does not forecast these expenses because the timing and occurrence of such transactions are uncertain. As a result of the second-quarter charge, AbbVie updated its 2026 adjusted diluted earnings per share guidance. The company now expects full-year 2026 adjusted diluted EPS of $13.91 to $14.11, including the impact of the second-quarter acquired IPR&D and milestones expense. For the second quarter of 2026, AbbVie expects adjusted diluted EPS of $3.57 to $3.61, also including the $0.17 impact. The update modifies guidance previously announced on April 29, 2026, which had excluded acquired IPR&D and milestones expense beyond the first quarter of 2026. AbbVie furnished additional guidance details as Exhibit 99.1 to the Form 8-K. The filing was signed by Scott T. Reents, AbbVie’s executive vice president and chief financial officer.