UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): March 11, 2009
TRI-CONTINENTAL CORPORATION
(Exact name of Registrant as specified in its charter)
Maryland 811-00266 13-5441850
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification No.)
100 Park Avenue,
New York, New York 10017
(Address of principal executive offices, zip code)
Registrant's telephone number, including area code (212) 850-1864
Not Applicable
(Former name or former address, if changed since last report.)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
|_| Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule13e-4(c) under the
Exchange Act (17CFR 240.13e-4(c))
SECTION 7 - REGULATION FD DISCLOSURE
Item 7.01 Regulation FD Disclosure.
On March 11, 2009, the Audit Committee of Tri-Continental Corporation (the
"Corporation") recommended and the Board of Directors approved the appointment
of Ernst & Young LLP as independent auditors for the Corporation effective March
18, 2009. As of March 11, 2009 Deloitte & Touche LLP ("Deloitte") no longer
serves as the Corporation's independent auditors. Deloitte completed the audit
of the Corporation's financial statements for the fiscal year ended December 31,
2008 and issued its report on February 27, 2009. Beginning March 18, 2009, Ernst
& Young LLP will act as independent auditors for all funds in the RiverSource
Family of Funds, including the Corporation and all other registered investment
companies that were previously part of the Seligman Fund Complex.
Deloitte's report on the Corporation's financial statements for the year ended
December 31, 2008 and the year ended December 31, 2007 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles. During such fiscal periods
and through March 11, 2009, there were no disagreements between the Corporation
and Deloitte on any matter of accounting principles or practices, financial
statement disclosure, or audit scope or procedures, which such disagreements, if
not resolved to the satisfaction of Deloitte, would have caused them to make
reference to the subject matter of the disagreement in connection with their
reports on the financial statements for such fiscal periods.
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 hereunto duly authorized.
TRI-CONTINENTAL CORPORATION
Date: March 11, 2009
By: /s/ Joseph D'Alessandro
-----------------------
Joseph D'Alessandro
Assistant Secretary