The case can be downloaded in word format under the filename DuPont.

    For general information regarding DuPont check out its home page. Note: I have removed a lot of links because they no longer work. However, you can still find all the information you need by looking at the 10ks for Seagram and Dupont for 1995 and 1996 and by looking for articles on ABI-Inform or Lexis-Nexis (using the Csun library online - this does still work!)

  For general information regarding Seagram check out its home page. Try also to find some information about the company by using one of the search engines or Lexis/Nexis, accessible from the CSUN library page. For a brief company profile check out Hoover's corporate profile page for Seagram's

  Here is an early article about the Seagram - MCA acquisition

  Seagram news release:  Canadian Corporate News, June 14,1996

  Seagram Press release announcing the sale of the warrants (1996 - look in the 10K)

 Check summaries of relevant Statements on the FASB's Summary page. Note that to obtain the full text of statements you will have to use Lexis (or, God forbid, read the book)

  More useful information can be found at the AICPA.

Securities and Exchange Commission (SEC) Try to find the law that makes stock "restricted".

  Use "Edgar" to find the SEC filings for DuPont and Seagram (annual and quarterly, e.g.)

Warning: The Form 10K files are very long (120 pages on average!) Unless you have a lot of paper, don't print, read only!!! You have been warned!

  Use the search engine of Pathfinder and enter DuPont and Seagram for articles on the "Deal".

  Additional references can be found below. Some are linked, others will require that you do some work.

Bloom, Bryan, "Small Business Tax Solutions", Journal of Accountancy, Vol. 180, No. 3, September 1995, p. 34

Bloom, Gilbert D., "Taxpayers Have More Planning Flexibility in Reorganization after Seagram - if it Survives", Journal of Taxation, June 1995, Vol. 82, No. 6, pp. 334-340.

Harris, Kathryn and McGowan, Joe. "Edgard in Hollywood", Fortune, April 15, 1996 pp. 15-18.

Pratt, Tom, " Congress Targets Loopholes Used in DuPont/Seagram Deal", Investment Dealers

Digest, Vol. 61, No. 20, May 15, 1995, p. 13

Sloan, Allan, "Stocking Up on Loopholes", Newsweek. May 15, 1995, p. 66 (very brief abstract)

Weber, Joseph, "For DuPont, Christmas in April", Business Week, April 24, 1995, pp. 128-130 (abstract only)

Boyce, Gerard R. and Pollock, Paul J. Corporate Update: Seagram-DuPont Stock Redemption Deal: An End to the Dividends-Received Deduction? The New York Law Journal, January 1996.

Burns, Timothy P., New (Old) Issues in Reorganizations: Revenue Procedure 94-76, the Anti-Yoc Heating Regulation and the Seagram Case. See especially footnotes 12 and 13

  Use Zack's Investment Analysis to compare the performance of DuPont and Seagrams and appropriate reference companies. The following link will take you to the appropriate CSUN library page. Please note the following:

If you are on campus (or telnet), simply click on Zack's and follow the directions.