KOS Pharma to be acquired by ABT for $78 per share in cash (50.09 ) -Update : Abbott (ABT) and KOSP announced Abbott will acquire KOSP for $78 per share in cash, for a total transaction value of $3.7 bln, net of cash currently held by KOSP. Abbott expects the transaction to be $0.02 to $0.03 dilutive to ongoing earnings per share in 2007, neutral to accretive in 2008 and building to significant accretion thereafter. Following the closing, the transaction is expected to result in one-time charges, primarily for in-process research and development and integration expenses.