In some of the first NEC Baby Formula cases that have been filed, the complaints allege that Abbott Laboratories manufactured, designed, formulated, prepared, tested, provided instructions for, marketed, labeled, packaged, sold, and/or placed into the stream of commerce in all fifty states, including the District of Columbia, premature infant formula and premature infant milk fortifier under the Similac brand name. Abbott Laboratories is an American multinational medical devices and health care company with headquarters in Abbott Park, Illinois, United States. The company was founded by Chicago physician Wallace Calvin Abbott in 1888 to formulate known drugs; today, it sells medical devices, diagnostics, branded generic medicines and nutritional products. It split off its research-based pharmaceuticals business into AbbVie in 2013. The firm has also been present in India for over 100 years through its subsidiary Abbott India Limited, and it is currently India's largest healthcare products company. Among its well-known products across the medical devices, diagnostics, and nutrition product divisions are Pedialyte, Similac, Ensure, Glucerna, ZonePerfect, FreeStyle Libre, i-STAT and MitraClip.

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In some of the first NEC Baby Formula cases that have been filed, the complaints allege that Abbott Laboratories manufactured, designed, formulated, prepared, tested, provided instructions for, marketed, labeled, packaged, sold, and/or placed into the stream of commerce in all fifty states, including the District of Columbia, premature infant formula and premature infant milk fortifier under the Similac brand name. Abbott Laboratories is an American multinational medical devices and health care company with headquarters in Abbott Park, Illinois, United States. The company was founded by Chicago physician Wallace Calvin Abbott in 1888 to formulate known drugs; today, it sells medical devices, diagnostics, branded generic medicines and nutritional products. It split off its research-based pharmaceuticals business into AbbVie in 2013. The firm has also been present in India for over 100 years through its subsidiary Abbott India Limited, and it is currently India’s largest healthcare products company. Among its well-known products across the medical devices, diagnostics, and nutrition product divisions are Pedialyte, Similac, Ensure, Glucerna, ZonePerfect, FreeStyle Libre, i-STAT and MitraClip.

The lawsuits also name the Mead Johnson & Company, LLC, and Mead Johnson Nutrition Company alleging that they manufactured, designed, formulated, prepared, tested, provided instructions, marketed, labeled, packaged, sold, and/or placed into the stream of commerce in all fifty states, including the District of Columbia, premature infant formula and premature infant milk fortifier under the Enfamil brand name.  Mead Johnson & Company, LLC is an American company that operates as an independent subsidiary of Reckitt. It is a leading manufacturer of infant formula both domestically and globally with its flagship product Enfamil. The company dates back to a firm created by Edward Mead Johnson, one of the co-founders of Johnson & Johnson, who created his own business in 1895, which was renamed Mead Johnson & Company in 1905. The company was majority owned by Bristol-Myers Squibb after an acquisition in 1967, but was spun-off in 2009 as an independent firm.