Pursuant to Section 13 or 15 (d) of The
Securities Exchange Act of 1934

Date of Report – December 27, 2017
(Date of earliest event reported)

(Exact name of registrant as specified in its charter)


(State or other jurisdiction
of incorporation)
File Number)
(I.R.S. Employer
Identification No.)
Block D
Iveagh Court
Harcourt Road
Dublin 2, Ireland
(Address of principal executive offices, including zip code)

(353)(1) 2546200
(Registrant’s phone number, including area code)

(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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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     o
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.     o

Item 7.01
Regulation FD Disclosure.

On December 22, 2017, H.R.1 “An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal year 2018” (“tax reform”) was signed by the President of the United States and became enacted law. Tax reform is complex and includes various changes which will impact Allegion plc (the “Company”). Following the enactment, the Company performed a preliminary assessment of the tax reform impact and expects to take a $25 -$50 million non-cash write-down of deferred tax assets in the fourth quarter of 2017, due to the reduction in the US Federal statutory tax rate from 35% to 21%.
In addition, the Company’s preliminary estimate of its future effective tax rate attributable to tax reform is mid to high-teens. The Company continues to evaluate the impact of tax reform, and will update its estimates when it announces its 2017 year end results in early 2018.
This Current Report on Form 8-K contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995, including statements regarding the impact of tax reform, the Company’s expected non-cash write down of deferred tax assets and the Company’s future effective tax rate. These forward-looking statements are based on the Company's current available information and its current assumptions, expectations and projections about future events. They are subject to future events, risks and uncertainties - many of which are beyond the Company’s control - as well as potentially inaccurate assumptions, which could cause actual results to differ materially from those in the forward-looking statements. Further information on these factors and other risks that may affect the Company's business is included in filings it makes with the Securities and Exchange Commission from time to time, including its Form 10-K for the year ended December 31, 2016, Form 10-Q's for the quarters ended March 31, 2017, June 30, 2017, and September 30, 2017, and in its other SEC filings. The Company assumes no obligations to update these forward-looking statements.

Pursuant to the requirements of Section 12 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.

December 27, 2017
/s/ Patrick S. Shannon
Patrick S. Shannon
Senior Vice President and Chief Financial Officer