SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): July 26, 2004
SERVICE CORPORATION INTERNATIONAL
(Exact name of registrant as specified in its charter)
Texas 1-6402-1 74-1488375
(State or other jurisdiction of (Commission (I. R. S. employer
incorporation) file number) identification number)
1929 Allen Parkway, Houston, Texas 77019
(Address of principal executive offices) (Zip code)
Registrant's telephone numbers, including area code - (713) 522-5141
Item 5. Other Events and Regulation FD Disclosure
Service Corporation International ("the Company") has finalized its
discussions with the staff of the Securities and Exchange Commission regarding
the application of FASB Interpretation No. 46 (revised December 2003),
Consolidation of Variable Interest Entities ("FIN 46R"), to the statutorily
required trusts (the "Trusts") utilized by the Company. FIN 46R was implemented
by the Company as of March 31, 2004. The Company's conclusions regarding the
application of FIN 46R to its Trusts are fully described in a letter to the SEC
attached as Exhibit 99.1 to this Current Report on Form 8-K, which exhibit is
hereby incorporated by reference.
Item 7. Financial Statements and Exhibits
(c) Exhibits
99.1 Letter dated July 21, 2004 from Service Corporation International,
Alderwoods Group, Inc., Stewart Enterprises, Inc. and Carriage Services,
Inc. to Mr. Donald T. Nicolaisen, Chief Accountant of the Securities and
Exchange Commission, regarding the Company's conclusions on the
application of FIN 46R to the Company's statutorily required trusts.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
July 26, 2004 SERVICE CORPORATION INTERNATIONAL
By: /s/ Eric D. Tanzberger
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Eric D. Tanzberger
Vice President and Corporate Controller
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Exhibit Index
Exhibit Number Description
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99.1 Letter dated July 21, 2004 from Service Corporation
International, Alderwoods Group, Inc., Stewart
Enterprises, Inc. and Carriage Services, Inc. to Mr.
Donald T. Nicolaisen, Chief Accountant of the
Securities and Exchange Commission regarding the
Company's conclusions regarding the application of FIN
46R to the Company's statutorily required trusts.
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