8-K 1 d270347.txt IMH ASSETS CORP -------------------------------------------------------------------------------- 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) September 28, 2004 IMH ASSETS CORP. (as company under an Indenture, dated as of September 29, 2004, providing for, inter alia, the issuance of Collateralized Asset-Backed Bonds, Series 2004-8) IMH Assets Corp. ---------------- (Exact name of registrant as specified in its charter) CALIFORNIA 333-117817 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 -------------------------------------------------------------------------------- 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(b) under the Exchange Act (17 CFR 240.14a-12(b)) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Item 8.01. Other Events. ------------- The financial statements of Financial Guaranty Insurance Company ("FGIC") as of December 31, 2003 and December 31, 2002, and for each of the years in the three-year period ended December 31, 2003, are included in this Form 8-K. The financial statements as of December 31, 2003 and for the periods from December 18, 2003 through December 31, 2003, and from January 1, 2003 through December 17, 2003 have been audited by Ernst & Young LLP. The financial statements as of December 31, 2002 and for each of the years in the two-year period ended December 31, 2002 have been audited by KPMG LLP. The consents of KPMG LLP and Ernst & Young LLP to the inclusion of their respective audit reports on such financial statements in this Form 8-K and their being referred to as "experts" in the Prospectus Supplement relating to Impac CMB Trust Series 2004-8, Collateralized Asset-Backed Bonds, Series 2004-8, are attached hereto, as Exhibit 23.1 in the case of KPMG LLP and as Exhibit 23.2 in the case of Ernst & Young LLP. The financial statements of FGIC as of December 31, 2003 and 2002 and for each of the years in the three-year period ended December 31, 2003 are attached hereto as Exhibit 99.1. In addition, the unaudited financial statements of FGIC as of June 30, 2004 and for the three-month and six-month periods ended June 30, 2004 and 2003 are attached hereto as Exhibit 99.2. Item 9.01. 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 23.1 Consent of KPMG LLP 23.2 Consent of Ernst & Young LLP 99.1 Financial statements of FGIC as of December 31, 2003 and 2002, and for each of the years in the three-year period ended December 31, 2003. 99.2 Financial statements of FGIC as of June 30, 2004 and for the three-month and six-month periods ended June 30, 2004 and 2003. 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. IMH ASSETS CORP. By: /s/ Richard J. Johnson --------------------------- Name: Richard J. Johnson Title: Chief Financial Officer Dated: September 28, 2004
EXHIBIT INDEX Exhibit Item 601(a) of Regulation Sequentially Numbered Number S-K Exhibit No. Description Page ------ --------------- ----------- ---- 1 23.1 Consent of KPMG LLP 23.2 Consent of Ernst & Young LLP 99.1 Financial statements of FGIC as of December 31, 2003 and 2002, and for each of the years in the three-year period ended December 31, 2003 99.2 Financial statements of FGIC as of June 30, 2004 and for the three-month and six-month periods ended June 30, 2004 and 2003.