-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, E4emqx2jQx7CjtrnMt0ZOq3GTWL8jETxnv2apbgvtqTXXhTe4iY6Dq8JPRZ4SV61 Pw2UDEcRveRpjzjUGtmUyA== 0000950144-02-001166.txt : 20020414 0000950144-02-001166.hdr.sgml : 20020414 ACCESSION NUMBER: 0000950144-02-001166 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020208 ITEM INFORMATION: Financial statements and exhibits ITEM INFORMATION: FILED AS OF DATE: 20020212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KOGER EQUITY INC CENTRAL INDEX KEY: 0000835664 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 592898045 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09997 FILM NUMBER: 02536458 BUSINESS ADDRESS: STREET 1: 8880 FREEDOM CROSSING TRAIL CITY: JACKSONVILLE STATE: FL ZIP: 32256 BUSINESS PHONE: 9047321000 MAIL ADDRESS: STREET 1: 8880 FREEDOM CROSSING TRAIL CITY: JACKSONVILLE STATE: FL ZIP: 32256 8-K 1 g74188e8-k.txt KOGER EQUITY, INC. 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): FEBRUARY 8, 2002 ----------------- KOGER EQUITY, INC. ------------------------------------------------------ (Exact Name of Registrant as Specified in Its Charter) FLORIDA --------------------------------------------- State or Other Jurisdiction of Incorporation) 1-9997 59-2898045 - ------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 433 PLAZA REAL, SUITE 335 BOCA RATON, FLORIDA 33432 - ------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (561) 395-9666 ---------------------------------------------------- (Registrant's Telephone Number, Including Area Code) NA ---------------------------------------------------- (Former Name or Former Address, if Changed Since Last Reports) ITEM 9. REGULATION FD DISCLOSURE Koger Equity, Inc. announced today the tax treatment of its dividend distributions to shareholders made with respect to the 2001 tax year as more particularly described in its News Release, dated February 8, 2002, a copy of which is attached hereto as Exhibit 99 and by this reference made a part hereof. For more information on Koger Equity, Inc., contact the company at 904-538-8871 or visit its Web site at www.koger.com. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (C) EXHIBITS
EXHIBIT NUMBER DESCRIPTION OF EXHIBIT ------- ---------------------- 99 Koger Equity, Inc. News Release, dated February 8, 2002.
2 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, thereunto duly authorized. KOGER EQUITY, INC. Dated: February 8, 2002 By: /S/ James L. Stephens ------------------------------- James L. Stephens Title: Vice President and Chief Accounting Officer 3 EXHIBIT INDEX The following designated exhibit is filed herewith:
EXHIBIT NUMBER DESCRIPTION OF EXHIBIT -------- ---------------------- 99 Koger Equity, Inc. News Release, dated February 8, 2002.
4 EX-99.1 3 g74188ex99-1.txt PRESS RELEASE Exhibit 99 [KOGER LOGO] KOGER EQUITY, INC. N E W S KOGER EQUITY ANNOUNCES TAX TREATMENT OF 2001 DIVIDENDS BOCA RATON, FLORIDA--February 8, 2002--FOR IMMEDIATE RELEASE- Koger Equity, Inc. (NYSE: KE) today announced the proper tax treatment of its 2001 dividends paid to shareholders. For 2001, Koger paid total dividends of $3.14 per share. Of Koger's total dividends, $1.401715 per share is ordinary income and $1.738285 per share qualifies as a distribution of capital gains. Of Koger's capital gain distributions, $1.603554 per share is 25 percent Section 1250 capital gain and $0.134731 per share is 20 percent long-term capital gain. See the table below for more details regarding Koger's 2001 dividends:
TOTAL 20 PERCENT DIVIDEND TAXABLE 25 PERCENT SECTION LONG-TERM CAPITAL PAYMENT DATE PER SHARE ORDINARY DIVIDEND 1250 CAPITAL GAIN GAIN - ------------ --------- ----------------- ------------------ ----------------- 02/01/2001 $ 0.350000 $ 0.350000 05/03/2001 0.350000 0.350000 08/02/2001 0.350000 0.350000 11/01/2001 0.350000 0.350000 01/15/2002 1.740000 0.001715 $ 1.603554 $ 0.134731 Totals $ 3.140000 $ 1.401715 $ 1.603554 $ 0.134731
Although the special capital distribution of $1.74 per share, declared on December 17, 2001, payable to shareholders of record on December 28, 2001, was paid on January 15, 2002, it is includable in a shareholder's taxable income for the 2001 tax year. Shareholders are advised to consult with a tax advisor about their specific tax treatment of Koger's 2001 dividends. ABOUT KOGER EQUITY Koger Equity, Inc. owns and operates 12 suburban office parks and two freestanding buildings, containing 6.9 million rentable square feet, located in eight cities in the Southeast and manages for others eight suburban office parks and two freestanding buildings, containing 3.96 million rentable square feet, located in six cities in the Southeast and Southwest. For more information about Koger, contact its website at www.koger.com or Investor Relations, 8880 Freedom Crossing Trail, Suite 101, Jacksonville, Florida 32256-8280, 904-538-8871. ### -----END PRIVACY-ENHANCED MESSAGE-----