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 16, 2005

 

AMERICAN EQUITY

INVESTMENT LIFE HOLDING COMPANY

(Exact Name of Registrant as Specified in its Charter)

 

IOWA

 

001-31911

 

42-1447959

(State or Other Jurisdiction

 

(Commission File Number)

 

(IRS Employer

of Incorporation)

 

 

 

Identification No.)

 

 

 

 

 

5000 Westown Parkway, Suite 440, West Des Moines, Iowa

 

50266

 (Address of Principal Executive Offices)

 

(Zip Code)

 

(515) 221-0002

(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:

 

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 



 

Item 4.01.     Changes in Registrant’s Certifying Accountant.

 

(b)  On June 16, 2005, American Equity Investment Life Holding Company, an Iowa corporation (the “Company”), appointed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm commencing July 1, 2005.

 

During the Company’s two most recent fiscal years and through the date hereof, the Company did not consult KPMG with respect to (i) the application of accounting principles to any transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that KPMG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).  Attached and incorporated herein by reference as Exhibit 99.1 is a copy of the press release issued by the Company on June 16, 2005 announcing the appointment.

 

Item 9.01.     Financial Statements and Exhibits

 

(c)            Exhibits

 

99.1 Press Release dated June 16, 2005.

 

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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.

 

 

Date: June 16, 2005

AMERICAN EQUITY INVESTMENT
LIFE HOLDING COMPANY

 

 

 

 

 

By:

/s/ Wendy L. Carlson

 

 

 

Wendy L. Carlson

 

 

Chief Financial Officer and
General Counsel

 

EXHIBIT INDEX

 

Exhibit

 

 

Number

 

Description.

99.1

 

Press Release dated June 16, 2005

 

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