8-K
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):
December 2, 2005
American Real Estate Partners, L.P.
(Exact name of registrant as specified in its charter)
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Delaware |
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1-9516 |
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13-3398766 |
(State or other jurisdiction
of incorporation) |
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(Commission File Number) |
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(IRS Employer
Identification No.) |
100 South Bedford Road, Mt. Kisco, NY 10549
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code:
(914) 242-7700
N/A
(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:
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Written communication pursuant to Rule 425 under the
Securities Act (17 CFR 230.425) |
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Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12) |
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Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b)) |
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Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c)) |
TABLE OF CONTENTS
Section 8 — Other Events
As a result of (1) our acquisitions of NEG Holding LLC,
Panaco, Inc., GB Holdings, Inc. and Atlantic Coast Entertainment
Holdings, Inc. in June 2005, (2) the elimination of
investment and interest income as reportable segments, and
(3) the reclassification of certain real estate and resorts
to properties held for sale during the third quarter of 2005, we
have restated our financial statements for the year ended
December 31, 2004 and reclassified the income and expenses
of such properties to discontinued operations for the third
quarter of 2005 and for all prior periods. Accordingly, we are
providing updated information for the following: Selected
Financial Data, Management’s Discussion and Analysis of
Financial Condition and Results of Operations, Financial
Statements, and Exhibits and Financial Statement Schedules, for
the periods contained in our Annual Report on Form 10-K for
the year ended December 31, 2004
(“Form 10-K”). All other items of the
Form 10-K remain unchanged.
Section 9 — Financial Statements and
Exhibits
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| Item 9.01 |
Financial Statements and Exhibits. |
(c) Exhibits.
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Description |
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99 |
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Item 6. Selected Financial Data. |
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Item 7. Management’s Discussion and Analysis of
Financial Condition and Results of Operations. |
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Item 8. Financial Statements. |
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Item 15. Exhibits, Financial Statement Schedules. |
EXHIBIT INDEX
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| Exhibit No. |
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Description |
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99 |
.1 |
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Item 6. Selected Financial Data. |
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99 |
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Item 7. Management’s Discussion and Analysis of
Financial Condition and Results of Operations. |
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99 |
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Item 8. Financial Statements. |
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99 |
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Item 15. Exhibits, Financial Statement Schedules. |
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[remainder of page intentionally left blank; signature page
follows] |
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.
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AMERICAN REAL ESTATE PARTNERS, L.P. |
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By: |
American Property Investors, Inc. |
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Jon F. Weber |
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President and Chief Financial Officer |
Date: December 2, 2005