E.I. du Pont de Nemours & Co. Inc., Wilmington, Del., contributed $300 million to its U.S. pension fund earlier this month, said Tara Condon-Tullier, spokeswoman. The tax-deductible contribution was the first the firm has made to its U.S. plan since 1985. DuPont has $18 billion in pension assets, according to its 2003 annual report, the latest data available; the firm didn't break down U.S. and non-U.S. pension assets. Ms. Condon-Tullier said the U.S. plan has been fully funded for nearly 20 years. DuPont, which contributed $460 million to its non-U.S. pension plans in 2003, expects to contribute about $300 million to the non-U.S. plans this year, according to the annual report. Ms. Condon-Tullier could not say if DuPont contributed to its non-U.S. plans this year.