Current report Shea Homes Limited Partnership

8-K - Current report

Published: 2014-07-21 17:32:59
Submitted: 2014-07-22
Period Ending In: 2014-07-15
d761544d8k.htm 8-K

> ENT> 8-K 1 d761544d8k.htm 8-K





Washington, D.C. 20549






Current Report

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): July 15, 2014




(Exact name of registrant as specified in its charter)




CALIFORNIA   333-177328   95-4240219

(State or other jurisdiction

of incorporation)



File Number)


(IRS Employer

Identification No.)

655 Brea Canyon Road, Walnut, California 91789

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: (909) 594-9500

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 (see General Instruction A.2. below):


¨ 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 7.01. Regulation FD Disclosure

On July 15, 2014, the United States Internal Revenue Service (the “IRS”) filed an appeal in the United States Court of Appeals for the Ninth Circuit to challenge the April 21, 2014 decision of the United States Tax Court (the “Tax Court Decision”). As was previously disclosed, the Tax Court issued its opinion on February 12, 2014 ruling in favor of Shea Homes Limited Partnership (the “Company”) and its wholly-owned subsidiary Shea Homes, Inc. (“SHI”), in connection with the Company’s and SHI’s use of the completed contract method of accounting for homebuilding operations. The appeals process requires that the IRS file its opening brief and excerpts of the record by October 6, 2014, and that the Company file an answering brief and excerpts of the record by November 3, 2014.


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.



/s/ Andrew H. Parnes

Name:   Andrew H. Parnes
Title:   Chief Financial Officer

Date: July 21, 2014

Additional Files
0001193125-14-274409.txt   Complete submission text file   12054

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