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 17, 2005 NELNET, INC. (Exact name of registrant as specified in its charter) NEBRASKA 001-31924 84-0748903 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) -------------------------------------------------------------------------------- 121 SOUTH 13TH STREET SUITE 201 LINCOLN, NEBRASKA 68508 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (402) 458-2370 -------------------------------------------------------------------------------- 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: [ ] 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 8.01 Other Events. On June 17, 2005, Nelnet, Inc. issued a press release announcing it has been contacted by the Office of the Inspector General of the United States Department of Education to schedule an audit of the portion of the company's student loan portfolio receiving a 9.5% special allowance. A copy of the press release is attached as an exhibit to this Report. Item 9.01 Financial Statements and Exhibits. (c) Exhibits. The following exhibit is filed as part of this Report: 99.1 - Press release dated June 17, 2005 - "Nelnet receives request for audit" 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. Dated: June 17, 2005 NELNET, INC. By: /s/ TERRY J. HEIMES --------------------------------- Terry J. Heimes Title: Chief Financial Officer EXHIBIT INDEX Exhibit No. Description ----------- ----------- 99.1 Press release dated June 17, 2005 - "Nelnet receives request for audit"