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): June 29, 2009
AMERICAN INTERNATIONAL GROUP, INC.
(Exact name of registrant as specified in its charter)
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| Delaware
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1-8787
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13-2592361 |
| (State or other jurisdiction
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(Commission File Number)
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(IRS Employer |
| of incorporation)
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Identification No.) |
70 Pine Street
New York, New York 10270
(Address of principal executive offices)
Registrant’s telephone number, including area code: (212) 770-7000
(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):
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Written communications 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 13e4(c) under the Exchange Act (17 CFR
240.13e-4(c)) |
TABLE OF CONTENTS
Item 8.01 Other Events
American International Group, Inc. (AIG) is filing this Current Report on Form 8-K to provide
revised financial information to reflect the adoption of FAS 160, “Noncontrolling Interests in
Consolidated Financial Statements, an amendment of ARB No. 51” (FAS 160).
On January 1, 2009, AIG adopted FAS 160 on a prospective basis, except for presentation and
disclosure requirements, and reflected the results of this adoption in its Quarterly Report on Form
10-Q for the quarter ended March 31, 2009. AIG retrospectively recast the prior period consolidated
statement of operations to include net income (loss) attributable to both the controlling and
noncontrolling interests, and the historical balance sheet was also recast to reclassify the
minority interest liability to Redeemable noncontrolling interest in partially owned consolidated
subsidiaries and a separate component of Total equity titled Noncontrolling interest.
Exhibit
99.2 filed with this Current Report on Form 8-K and incorporated herein by
reference revises the following Items contained in AIG’s Annual Report on Form 10-K for the year
ended December 31, 2008 (the “2008 Form 10-K”) to reflect the adoption of FAS 160: Item 6, Selected
Financial Data, and Item 8, Financial Statements and Supplementary Data.
With respect to the financial statements in the 2008 Form 10-K, the adoption of FAS 160, as
reflected in this Form 8-K, affects only the manner in which certain financial information was
previously reported and does not change the financial results reported in the 2008 Form 10-K. All
other information in the 2008 Form 10-K remains unchanged and has not been otherwise updated for
events or developments that occurred subsequent to the filing of the
2008 Form 10-K, other than a change to the prepaid commitment fee
asset discussion included in Note 1(s) of the Notes to Consolidated
Financial Statements included in Exhibit 99.2. In addition, a
new Risk Factor has been added and is included in Exhibit 99.1.