Item 2.02. Results of Operations and Financial Condition.

Except to the extent set forth in Item 2.06 hereof, the information furnished in this Item 2.02, including the exhibit described below, shall not be deemed "filed" hereunder for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Exchange Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

On July 28, 2020, Packaging Corporation of America issued a press release announcing second quarter financial results. The press release is furnished as Exhibit 99.1 and is incorporated into this Item 2.02 by reference.

Item 2.06. Material Impairments.

In connection with the preparation of its interim financial statements to be included in its upcoming Quarterly Report on Form 10-Q for the quarter ended June 30, 2020, on July 24, 2020, Packaging Corporation of America concluded that goodwill for its Paper segment was fully impaired and recorded a non-cash impairment charge of $55.2 million for the second quarter of 2020. The third paragraph of Exhibit 99.1 is incorporated by reference into this Item 2.06.

Item 9.01. Financial Statements and Exhibits.






(d)Exhibits

99.1 Second Quarter 2020 Earnings Press Release dated July 28, 2020

104Cover Page Interactive Data File (embedded within the Inline XBRL document)

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