v2.4.0.8

ACQUISITIONS

6 Months Ended

Sep. 30, 2013

Business Combinations [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

NOTE 5 —  ACQUISITIONS

Acquisition of McLain & Kyne

On October 12, 2006, the Company acquired all of the outstanding capital stock of McLain & Kyne. The Company was required to pay contingent consideration based on the case sales of Jefferson’s Presidential Select bourbon for a specified amount of cases. As of June 30, 2013, the Company had reached the specified case sale threshold for contingent consideration under the agreement. Accordingly, no further contingent consideration will be due. For the six months ended September 30, 2013 and 2012, the sellers earned $5,940 and $ 71,280, respectively, under this agreement. The earn-out payments have been recorded as an increase to goodwill.

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The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.

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