8-K 1 d59754.txt IMH ASSETS CORP. ================================================================================ 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) April 23, 2002 IMH ASSETS CORP. (as company under an Indenture, dated as of April 29, 2002, providing for, inter alia, the issuance of Collateralized Asset-Backed Bonds, Series 2002-2) IMH ASSETS CORP. ---------------- (Exact name of registrant as specified in its charter) CALIFORNIA 333-83600 33-0705301 ---------- ----------- ----------- (State or Other Jurisdiction (Commission (I.R.S. Employer of Incorporation) File Number) Idenfication No.) 1401 Dove Street Newport Beach, California 92660 ------------------------- ----- (Address of Principal (Zip Code) Executive Offices) Registrant's telephone number, including area code, is (949) 475-3600 ================================================================================ -2- Item 5. OTHER EVENTS. ------------- The consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of December 31, 2001 and December 31, 2000, and for each of the years in the three-year period ended December 31, 2001, included in the Annual Report on Form 10-K of Ambac Financial Group, Inc. (which was filed with the Securities and Exchange Commission on March 26, 2002, Commission File Number 1-10777), and Current Reports on Form 8-K filed with the Securities and Exchange Commission on January 25, 2002 and April 18, 2002, as such reports relate to Ambac Assurance Corporation and subsidiaries, are hereby incorporated by reference in (i) this Current Report on Form 8-K; (ii) the registration statement (No. 333-83600) of the Registrant; and (iii) the Prospectus Supplement relating to IMH Assets Corp.: Collateralized Asset- Backed Bonds, Series 2002-2, and shall be deemed to be part hereof and thereof. Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS ------------------------------------------------------------------ (a) FINANCIAL STATEMENTS. ---------------------- Not applicable. (b) PRO FORMA FINANCIAL INFORMATION. --------------------------------- Not applicable. (c) EXHIBITS ITEM 601(a) OF REGULATION S-K EXHIBIT NO. EXHIBIT NO. DESCRIPTION ----------- ----------- ----------- 1 23 Consent of KPMG LLP, independent auditors of Ambac Assurance Corporation with respect to the IMH Assets Corp.,Collateralized Asset-Backed Bonds, Series 2002-2. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on behalf of the Registrant by the undersigned thereunto duly authorized. IMPAC SECURED ASSETS CORP. By: /s/ Richard J. Johnson ------------------------------------ Name: Richard J. Johnson Title: Chief Financial Officer Dated: April 23, 2002 EXHIBIT INDEX Item 601 (a) of Sequentially Exhibit Regulation S-K Numbered Number Exhibit No. Description Page ------ ----------- ----------- ---- 1 23 Independent Auditors' 6 Consent