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<P align="center" style="font-size: 10pt">As filed with the
Securities and Exchange Commission on February&nbsp;11, 2005


<DIV align="RIGHT" style="font-size: 10pt">Registration No.&nbsp;333-&#95;&#95;&#95;</DIV>



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<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>






<P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549<BR>
__________</B>
</DIV>

<P align="center" style="font-size: 18pt"><B>FORM S-8</B>

<P align="center" style="font-size: 10pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933<BR>
__________</B>

<P align="center" style="font-size: 24pt"><B>ROCK-TENN COMPANY</B>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


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    <TD align="center" valign="top"><B>Georgia</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>62-0342590</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
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    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>504 Thrasher Street<BR>
Norcross, Georgia</B><BR>
(Address of Principal Executive Offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>30071</B><BR>
(Zip Code)</TD>
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<P align="center" style="font-size: 10pt"><B>ROCK-TENN COMPANY<BR>
2004 INCENTIVE STOCK PLAN</B><BR>
(Full title of the plan)


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    <TD align="center" valign="top"><B>Steven C. Voorhees<BR>
Chief Financial Officer</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Copies to:</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Rock-Tenn Company<BR>
504 Thrasher Street<BR>
Norcross, Georgia 30071</B><BR>
(Name and address of agent for service)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>E. William Bates, II<BR>
King &#038; Spalding LLP<BR>
1185 Avenue of the Americas<BR>
New York, New York 10036-4003</B></TD>
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    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>770-448-2193</B><BR>
(Telephone number, including area code,<BR>
of agent for service)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


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    <TD nowrap align="left"><B>Title of securities</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Proposed maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Proposed maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>Amount of</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
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    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>to be registered</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>registered</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>offering price per share</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>aggregate offering price</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>registration fee</B></TD>
    <TD>&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>

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                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Class&nbsp;A Common Stock,
par value $.01 per
share</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">2,000,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">14.015</TD>
    <TD nowrap style="border-top: 1px solid #000000"> <SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">28,030,000</TD>
    <TD nowrap style="border-top: 1px solid #000000"> <SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">3,299.13</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
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    <TD nowrap align="left" colspan="23" style="border-top: 1px solid #000000">&nbsp;</TD>
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    <TD width="1%" nowrap align="left">&nbsp;&nbsp;&nbsp;</TD>
    <TD><SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP> Estimated solely for the purpose of computing the registration fee pursuant
to Rule 457(h) based on the average of the high and low sales prices per share of Class&nbsp;A
Common Stock of Rock-Tenn Company as reported on the New York Stock Exchange on February&nbsp;7,
2005.</TD>
</TR>

</TABLE>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD colspan="9"><A HREF="#000">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Information Required In The Registration Statement</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g93150exv5w1.txt">EX-5.1 OPINION OF ROBERT B. MCINTOSH</A></TD></TR>
<TR><TD colspan="9"><A HREF="g93150exv23w1.txt">EX-23.1 CONSENT OF ERNST & YOUNG</A></TD></TR>
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<P align="center" style="font-size: 10pt"><B>PART II</B>


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<DIV align="left"><A NAME="001"></A></DIV>

<P align="center" style="font-size: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Information Required In The Registration Statement</B></FONT>

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;3. Incorporation of Documents by Reference</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents have been previously filed by us with the Securities and Exchange
Commission and are hereby incorporated by reference into this registration statement as of their
respective dates:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Our Annual Report on Form 10-K for the fiscal year ended September&nbsp;30, 2004;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Our Quarterly Report on Form 10-Q for the quarter ended December&nbsp;31, 2004; and


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;The description of our Class&nbsp;A common stock, par value $0.01 per share (which
we refer to as the &#147;<B>Common Stock</B>&#148;), contained in our registration statement on Form S-1
filed on December&nbsp;23, 1993 (File No.&nbsp;33-73312), including any amendment or report filed
for the purpose of updating this description.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed by us pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934, as amended (which we refer to as the &#147;<B>Exchange Act</B>&#148;), subsequent to the date
of this registration statement and prior to the filing of a post-effective amendment to this
registration statement that indicates that all securities offered hereunder have been sold or that
deregisters all such securities then remaining unsold shall be deemed to be incorporated by
reference in this registration statement and to be a part hereof from the date of the filing of
such documents (we refer to such documents, and the documents enumerated above, as the
"<B>Incorporated Documents</B>&#148;).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in an Incorporated Document shall be deemed to be modified or
superseded for purposes of this registration statement to the extent that a statement contained
herein or in any other subsequently filed Incorporated Document modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this registration statement.

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain legal matters with respect to the offering of the securities registered hereby have
been passed upon for us by Robert B. McIntosh, Senior Vice President, General Counsel and Secretary
of our company. As of February&nbsp;9, 2005, Mr.&nbsp;McIntosh
beneficially owns an aggregate
of 90,378 shares of our Common Stock (including options to purchase
73,067&nbsp;shares of Common Stock exercisable within 60&nbsp;days).


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our restated and amended articles of incorporation eliminate, to the fullest extent permitted
by applicable law, the personal liability of our directors or our shareholders for monetary damages
for breach of duty of care or any other duty owed to us as a director. The Georgia Business
Corporation Code (which we refer to as the &#147;<B>Code</B>&#148;), currently provides that such provision shall
not eliminate or limit the liability of a director (a)&nbsp;for any appropriation, in violation of his
duties, of any business opportunity of our company, (b)&nbsp;for acts or omissions that involve
intentional misconduct or a knowing violation of law, (c)&nbsp;for unlawful corporate distributions or
(d)&nbsp;for any transaction from which the director received an improper personal benefit.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Article&nbsp;VI of our bylaws, and certain agreements entered into by us and our directors,
we are required to indemnify our directors and officers and we are permitted to indemnify our
employees or agents against the obligation to pay any judgment, settlement, penalty or fine, and
against expenses (including attorney&#146;s fees and expenses), incurred in connection with any action,
suit or proceeding brought against such person because he or she was a director, officer, employee
or agent of our company, without regard to any limitations in the Code; <I>provided</I>, <I>however</I>, that we
shall have no obligation to indemnify any such person in connection with any such proceeding if
such person is adjudged liable to us or is subjected to injunctive relief in favor of us (a)&nbsp;for
any appropriation, in violation of such person&#146;s duties, of any business opportunity of our
company, (b)&nbsp;for acts or omissions that involve intentional misconduct or a knowing violation of
law, (c)&nbsp;for unlawful corporate distributions or (d)&nbsp;for any transaction from which such person
received an improper personal benefit. Our directors and officers are insured against losses
arising from any claim against them as such for wrongful acts or omissions, subject to certain
limitations.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have entered into indemnification agreements with each of our directors. The
indemnification agreements require, among other things, that we indemnify our directors to the
fullest extent permitted by law, and advance to directors all related expenses, subject to
reimbursement if it is subsequently determined the indemnification is not permitted. We are also
required to indemnify in advance all expenses incurred by directors seeking to enforce their rights
under the indemnification agreements and to cover directors under our directors&#146; and officers&#146;
liability insurance. Although the form of indemnification agreement offers substantially the same
scope of coverage afforded by provisions in our restated and amended articles of incorporation and
bylaws, it provides greater assurance to directors that indemnification will be available, because,
as a contract, it may not be modified to eliminate the rights it provides unilaterally by our board
of directors or our shareholders in the future.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our directors and executive officers are insured against damages from actions and claims
incurred in the course of performing their duties, and we are insured against expenses incurred in
defending lawsuits arising from certain alleged acts against directors and executive officers.

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption from Registration Claimed</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.


<P align="center" style="font-size: 10pt">2
</DIV>

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See separate Exhibit&nbsp;Index attached hereto and hereby incorporated herein.

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes as follows:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:




<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act of 1933;



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the
effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in the registration statement. Notwithstanding the
foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the estimated maximum offering
range may be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than
20&nbsp;percent change in the maximum aggregate offering price set forth in the &#147;Calculation
of Registration Fee&#148; table in the effective registration statement.

<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;

<P align="left" style="font-size: 10pt"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration
statement is on Form S-3, Form S-8 or Form F-3, and the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports filed with or
furnished to the Commission by the registrant pursuant to Section&nbsp;13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the registration statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act of
1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial <I>bona fide </I>offering thereof.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining
any liability under the Securities Act of 1933, each filing of the registrant&#146;s annual report
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the registration


<P align="center" style="font-size: 10pt">3
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<P align="left" style="font-size: 10pt">statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial
<I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.


<P align="left" style="font-size: 10pt"><B>Experts</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our consolidated financial statements and schedules appearing in our Annual Report on Form
10-K for the year ended September&nbsp;30, 2004, have been audited by Ernst &#038; Young LLP, independent
registered public accounting firm, as set forth in their report thereon included therein and incorporated herein by
reference. Such financial statements are, and audited financial statements to be included in
subsequently filed documents will be, incorporated herein in reliance upon the reports of Ernst &#038;
Young LLP pertaining to such financial statements (to the extent covered by consents filed with the
Securities and Exchange Commission) given on the authority of such firm as experts in accounting
and auditing.


<P align="center" style="font-size: 10pt">4
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="009"></A></DIV>

<P align="center" style="font-size: 10pt"><FONT style="font-variant: SMALL-CAPS"><B>Signatures</B></FONT>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that
it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Norcross, State of Georgia, on the 9th day of February,
2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">ROCK-TENN COMPANY<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ James A. Rubright</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">James A. Rubright&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left"><I>Chairman of the Board
and Chief Executive Officer</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints James A. Rubright and Steven C. Voorhees and each of them, his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution for such person
and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
to this registration statement, and to file the same with all exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
every act and thing requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
all that said attorneys-in-fact and agents, and any of them, or their substitutes, may lawfully do
or cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as this registration statement has
been signed by the following persons in the capacities indicated on the 9th day of February, 2005.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="51%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->

<TR>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">

<TD align="left" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James A. Rubright
<HR size="1" noshade color="#000000">
James A. Rubright</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director, Chairman of the Board and Chief
Executive Officer (Principal Executive
Officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Steven C. Voorhees
<HR size="1" noshade color="#000000">
Steven C. Voorhees</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President and Chief
Financial Officer (Principal Financial
and Accounting Officer)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">5
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="44%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="51%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;<BR>
<HR size="1" noshade color="#000000">
Stephen G. Anderson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ J. Hyatt Brown
<HR size="1" noshade color="#000000">
J. Hyatt Brown</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Robert B. Currey
<HR size="1" noshade color="#000000">
Robert B. Currey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Russell M. Currey
<HR size="1" noshade color="#000000">
Russell M. Currey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ G. Stephen Felker
<HR size="1" noshade color="#000000">
G. Stephen Felker</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Lawrence L. Gellerstedt, III
<HR size="1" noshade color="#000000">
Lawrence L. Gellerstedt, III</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ John D. Hopkins
<HR size="1" noshade color="#000000">
John D. Hopkins</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ James W. Johnson
<HR size="1" noshade color="#000000">
James W. Johnson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ John W. Spiegel
<HR size="1" noshade color="#000000">
John W. Spiegel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ James E. Young
<HR size="1" noshade color="#000000">
James E. Young</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="010"></A></DIV>

<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description of Exhibit</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Restated and Amended Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s
Registration Statement on Form&nbsp;S-1, File No.&nbsp;33-73312).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Articles of Amendment to the Registrant&#146;s Restated and Amended
Articles of Incorporation (incorporated by reference to Exhibit&nbsp;3.2
of the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year ended
September&nbsp;30, 2000).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bylaws of the Registrant (incorporated by reference to Exhibit&nbsp;3.2 of
the Registrant&#146;s Annual Report on Form&nbsp;10-K for the year ended
September&nbsp;30, 2003).</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rock-Tenn Company 2004 Incentive Stock Plan (incorporated by
reference to Exhibit&nbsp;10.1 of the Registrant&#146;s Current Report on Form
8-K filed with the SEC on February&nbsp;3, 2005)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Robert B. McIntosh, Esq.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Robert B. McIntosh, Esq. (included as part of Exhibit&nbsp;5.1).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">7
</DIV>


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ROCK-TENN COMPANY
Table of Contents
As filed with the
Securities and Exchange Commission on February 11, 2005
Registration No. 333-___
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
__________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
__________
ROCK-TENN COMPANY
(Exact name of registrant as specified in its charter)
Georgia
(State or other jurisdiction of
incorporation or organization)
62-0342590
(I.R.S. Employer
Identification No.)
504 Thrasher Street
Norcross, Georgia
(Address of Principal Executive Offices)
30071
(Zip Code)
ROCK-TENN COMPANY
2004 INCENTIVE STOCK PLAN
(Full title of the plan)
Steven C. Voorhees
Chief Financial Officer
Copies to:
Rock-Tenn Company
504 Thrasher Street
Norcross, Georgia 30071
(Name and address of agent for service)
E. William Bates, II
King & Spalding LLP
1185 Avenue of the Americas
New York, New York 10036-4003
770-448-2193
(Telephone number, including area code,
of agent for service)
CALCULATION OF REGISTRATION FEE
Title of securities
Amount to be
Proposed maximum
Proposed maximum
Amount of
to be registered
registered
offering price per share
aggregate offering price
registration fee
Class A Common Stock,
par value $.01 per
share
2,000,000
$
14.015
(1)
$
28,030,000
(1)
$
3,299.13
(1)
Estimated solely for the purpose of computing the registration fee pursuant
to Rule 457(h) based on the average of the high and low sales prices per share of Class A
Common Stock of Rock-Tenn Company as reported on the New York Stock Exchange on February 7,
2005.
TABLE OF CONTENTS
PART II
Information Required In The Registration Statement
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
EXHIBIT INDEX
EX-5.1 OPINION OF ROBERT B. MCINTOSH
EX-23.1 CONSENT OF ERNST & YOUNG
Table of Contents
PART II
Information Required In The Registration Statement
Item 3. Incorporation of Documents by Reference
The following documents have been previously filed by us with the Securities and Exchange
Commission and are hereby incorporated by reference into this registration statement as of their
respective dates:
(a) Our Annual Report on Form 10-K for the fiscal year ended September 30, 2004;
(b) Our Quarterly Report on Form 10-Q for the quarter ended December 31, 2004; and
(c) The description of our Class A common stock, par value $0.01 per share (which
we refer to as the "
Common Stock
"), contained in our registration statement on Form S-1
filed on December 23, 1993 (File No. 33-73312), including any amendment or report filed
for the purpose of updating this description.
In addition, all documents filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
Securities Exchange Act of 1934, as amended (which we refer to as the "
Exchange Act
"), subsequent to the date
of this registration statement and prior to the filing of a post-effective amendment to this
registration statement that indicates that all securities offered hereunder have been sold or that
deregisters all such securities then remaining unsold shall be deemed to be incorporated by
reference in this registration statement and to be a part hereof from the date of the filing of
such documents (we refer to such documents, and the documents enumerated above, as the
"
Incorporated Documents
").
Any statement contained in an Incorporated Document shall be deemed to be modified or
superseded for purposes of this registration statement to the extent that a statement contained
herein or in any other subsequently filed Incorporated Document modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this registration statement.
Item 4. Description of Securities
Not applicable.
Item 5. Interests of Named Experts and Counsel
Certain legal matters with respect to the offering of the securities registered hereby have
been passed upon for us by Robert B. McIntosh, Senior Vice President, General Counsel and Secretary
of our company. As of February 9, 2005, Mr. McIntosh
beneficially owns an aggregate
of 90,378 shares of our Common Stock (including options to purchase
73,067 shares of Common Stock exercisable within 60 days).
Table of Contents
Item 6. Indemnification of Directors and Officers
Our restated and amended articles of incorporation eliminate, to the fullest extent permitted
by applicable law, the personal liability of our directors or our shareholders for monetary damages
for breach of duty of care or any other duty owed to us as a director. The Georgia Business
Corporation Code (which we refer to as the "
Code
"), currently provides that such provision shall
not eliminate or limit the liability of a director (a) for any appropriation, in violation of his
duties, of any business opportunity of our company, (b) for acts or omissions that involve
intentional misconduct or a knowing violation of law, (c) for unlawful corporate distributions or
(d) for any transaction from which the director received an improper personal benefit.
Under Article VI of our bylaws, and certain agreements entered into by us and our directors,
we are required to indemnify our directors and officers and we are permitted to indemnify our
employees or agents against the obligation to pay any judgment, settlement, penalty or fine, and
against expenses (including attorney's fees and expenses), incurred in connection with any action,
suit or proceeding brought against such person because he or she was a director, officer, employee
or agent of our company, without regard to any limitations in the Code;
provided
,
however
, that we
shall have no obligation to indemnify any such person in connection with any such proceeding if
such person is adjudged liable to us or is subjected to injunctive relief in favor of us (a) for
any appropriation, in violation of such person's duties, of any business opportunity of our
company, (b) for acts or omissions that involve intentional misconduct or a knowing violation of
law, (c) for unlawful corporate distributions or (d) for any transaction from which such person
received an improper personal benefit. Our directors and officers are insured against losses
arising from any claim against them as such for wrongful acts or omissions, subject to certain
limitations.
We have entered into indemnification agreements with each of our directors. The
indemnification agreements require, among other things, that we indemnify our directors to the
fullest extent permitted by law, and advance to directors all related expenses, subject to
reimbursement if it is subsequently determined the indemnification is not permitted. We are also
required to indemnify in advance all expenses incurred by directors seeking to enforce their rights
under the indemnification agreements and to cover directors under our directors' and officers'
liability insurance. Although the form of indemnification agreement offers substantially the same
scope of coverage afforded by provisions in our restated and amended articles of incorporation and
bylaws, it provides greater assurance to directors that indemnification will be available, because,
as a contract, it may not be modified to eliminate the rights it provides unilaterally by our board
of directors or our shareholders in the future.
Our directors and executive officers are insured against damages from actions and claims
incurred in the course of performing their duties, and we are insured against expenses incurred in
defending lawsuits arising from certain alleged acts against directors and executive officers.
Item 7. Exemption from Registration Claimed
Not applicable.
2
Table of Contents
Item 8. Exhibits
See separate Exhibit Index attached hereto and hereby incorporated herein.
Item 9. Undertakings
(a) The undersigned registrant hereby undertakes as follows:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:
(i) To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933;
(ii) To reflect in the prospectus any facts or events arising after the
effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in the registration statement. Notwithstanding the
foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the estimated maximum offering
range may be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than
20 percent change in the maximum aggregate offering price set forth in the "Calculation
of Registration Fee" table in the effective registration statement.
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration
statement is on Form S-3, Form S-8 or Form F-3, and the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic reports filed with or
furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the registration statement.
(2) That, for the purpose of determining any liability under the Securities Act of
1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.
(b) The undersigned registrant hereby undertakes that, for purposes of determining
any liability under the Securities Act of 1933, each filing of the registrant's annual report
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the registration
3
Table of Contents
statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the registrant of expenses incurred or paid by a
director, officer or controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
Experts
Our consolidated financial statements and schedules appearing in our Annual Report on Form
10-K for the year ended September 30, 2004, have been audited by Ernst & Young LLP, independent
registered public accounting firm, as set forth in their report thereon included therein and incorporated herein by
reference. Such financial statements are, and audited financial statements to be included in
subsequently filed documents will be, incorporated herein in reliance upon the reports of Ernst &
Young LLP pertaining to such financial statements (to the extent covered by consents filed with the
Securities and Exchange Commission) given on the authority of such firm as experts in accounting
and auditing.
4
Table of Contents
Signatures
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that
it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Norcross, State of Georgia, on the 9th day of February,
2005.
ROCK-TENN COMPANY
By:
/s/ James A. Rubright
James A. Rubright
Chairman of the Board
and Chief Executive Officer
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints James A. Rubright and Steven C. Voorhees and each of them, his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution for such person
and in his or her name, place and stead, in any and all capacities, to sign any and all amendments
to this registration statement, and to file the same with all exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
every act and thing requisite or necessary to be done in and about the premises, as fully and to
all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
all that said attorneys-in-fact and agents, and any of them, or their substitutes, may lawfully do
or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as this registration statement has
been signed by the following persons in the capacities indicated on the 9th day of February, 2005.
Signature
Title
/s/ James A. Rubright
James A. Rubright
Director, Chairman of the Board and Chief
Executive Officer (Principal Executive
Officer)
/s/ Steven C. Voorhees
Steven C. Voorhees
Executive Vice President and Chief
Financial Officer (Principal Financial
and Accounting Officer)
5
Table of Contents
Signature
Title
Stephen G. Anderson
Director
/s/ J. Hyatt Brown
J. Hyatt Brown
Director
/s/ Robert B. Currey
Robert B. Currey
Director
/s/ Russell M. Currey
Russell M. Currey
Director
/s/ G. Stephen Felker
G. Stephen Felker
Director
/s/ Lawrence L. Gellerstedt, III
Lawrence L. Gellerstedt, III
Director
/s/ John D. Hopkins
John D. Hopkins
Director
/s/ James W. Johnson
James W. Johnson
Director
/s/ John W. Spiegel
John W. Spiegel
Director
/s/ James E. Young
James E. Young
Director
6
Table of Contents
EXHIBIT INDEX
Exhibit
Number
Description of Exhibit
4.1
Restated and Amended Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 to the Registrant's
Registration Statement on Form S-1, File No. 33-73312).
4.2
Articles of Amendment to the Registrant's Restated and Amended
Articles of Incorporation (incorporated by reference to Exhibit 3.2
of the Registrant's Annual Report on Form 10-K for the year ended
September 30, 2000).
4.3
Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 of
the Registrant's Annual Report on Form 10-K for the year ended
September 30, 2003).
4.4
Rock-Tenn Company 2004 Incentive Stock Plan (incorporated by
reference to Exhibit 10.1 of the Registrant's Current Report on Form
8-K filed with the SEC on February 3, 2005)
5.1
Opinion of Robert B. McIntosh, Esq.
23.1
Consent of Ernst & Young LLP.
23.2
Consent of Robert B. McIntosh, Esq. (included as part of Exhibit 5.1).
7