8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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): July 10, 2006

                         AMERICAN RETIREMENT CORPORATION
- --------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)

           Tennessee                  01-13031                   62-1674303
- ----------------------------        ------------             -------------------
(State or Other Jurisdiction        (Commission               (I.R.S. Employer
      of Incorporation)             File Number)             Identification No.)

     111 Westwood Place, Suite 200
         Brentwood, Tennessee                                      37027
- ----------------------------------------                     -------------------
(Address of Principal Executive Offices)                         (Zip Code)

                                 (615) 221-2250
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              (Registrant's Telephone Number, Including Area Code)

                                 Not Applicable
- --------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

     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 under the Exchange Act (17
CFR 240.14a-12)

     |_| 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 2.02 Results of Operations and Financial Condition.

     On July 10, 2006, Brookdale Senior Living Inc. ("Brookdale") filed with the
Securities and Exchange Commission Amendment No. 1 to its Registration Statement
on Form S-1 (No. 333-135030) in which Brookdale provided certain preliminary
financial and operating data about American Retirement Corporation in the
section entitled "Prospectus Summary -- Recent Developments" regarding the
quarter ended June 30, 2006, a copy of which is furnished as Exhibit 99.1 and
incorporated herein by reference in its entirety.


Item 9.01 Financial Statements and Exhibits.

(c)    Exhibits

99.1   Excerpt from the prospectus of Brookdale Senior Living Inc. included in
       Amendment No.1 to its Registration Statement on Form S-1 (No. 333-135030)
       under the caption "Prospectus Summary -- Recent Developments".











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                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.

                                     AMERICAN RETIREMENT CORPORATION


                                     By: /s/ Bryan D. Richardson
                                         ---------------------------------------
                                         Bryan D. Richardson
                                         Executive Vice President - Finance and
                                         Chief Financial Officer

Date: July 10, 2006











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                                  EXHIBIT INDEX


Exhibit
Number          Description
- -------         -----------

99.1            Excerpt from the prospectus of Brookdale Senior Living Inc.
                included in Amendment No.1 to its Registration Statement on Form
                S-1 (No. 333-135030) under the caption "Prospectus Summary --
                Recent Developments".






















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EX-99.1

                                                                    Exhibit 99.1



Excerpt from the prospectus of Brookdale Senior Living Inc. included in
Amendment No.1 to its Registration Statement on Form S-1 (No. 333-135030) under
the caption "Prospectus Summary -- Recent Developments" is included herewith as
Exhibit 99.1.



Recent Results of Operations for ARC
- ------------------------------------

The following preliminary unaudited consolidated financial data of ARC
summarizes certain of ARC's results of operations for the three months ended
June 30, 2006. The following operating results for the period are subject to
completion of certain procedures which may result in changes to these results,
and further, ARC's independent registered accounting firm makes no comment
whatsoever regarding this financial data. The assumptions and estimates
underlying the estimated financial information are subject to a wide variety of
significant business, economic and competitive risks and uncertainties,
including those described under "Risk Factors" and "Special Note Regarding
Forward-Looking Statements". Accordingly, there can be no assurance that the
estimated financial information is indicative of future performance or that
actual results will not differ materially from the estimated financial
information presented below. You should not place undue reliance on these
estimates.

For the three months ended June 30, 2006 and 2005, revenues, occupancy at the
end of the period and average occupancy were $138.0 million, 94%, and 94% and
$122.0 million, 94% and 94%, respectfully. The revenue increase was primarily
attributable to incremental revenue and occupancy from recent acquisitions,
resident rate increases, the mark-to-market effect of unit turnover, additional
management fees and increases in ancillary services. For the 66 facilities ARC
has owned, leased or managed, excluding developments, its revenues increased 8%
on an annualized basis for the three months ended March 31, 2006 when compared
to ARC's same-store revenues for the three months ended June 30, 2005.