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PEORIA, Ill. — Caterpillar Inc., the world’s largest maker of bulldozers and excavators, expects to record a charge of about $100 million resulting from the health care law signed this week by President Barack Obama. The charge, to be recorded in the first quarter of 2010, reflects new tax liabilities on retiree drug benefits that are part of the reform of the U.S. health care system, Caterpillar said in a regulatory filing Wednesday.

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