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:
April 30, 2007
BEAZER
HOMES USA, INC.
(Exact
name of registrant as specified in its charter)
|
DELAWARE
|
001-12822
|
54-2086934
|
|
(State
or other jurisdiction
of
incorporation)
|
(Commission
File
Number)
|
(IRS
Employer
Identification
No.)
|
1000
Abernathy Road, Suite 1200
Atlanta
Georgia 30328
(Address
of Principal
Executive
Offices)
(770)
829-3700
(Registrant’s
telephone number, including area code)
None
(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
7.01. Regulation FD Disclosure.
On
May 1,
2007, Beazer Homes USA, Inc. (“Beazer Homes”) received notice that the U.S.
Securities and Exchange Commission is conducting an informal inquiry to
determine whether any person or entity related to Beazer Homes has violated
federal securities laws. Beazer Homes intends to cooperate fully with the
Securities and Exchange Commission’s inquiry.
On
April
30, 2007, Beazer Homes also received notice that a putative class action
complaint was filed on April 30, 2007 on behalf of a purported class consisting
of present and former participants and beneficiaries of the Beazer Homes
401(K)
Plan naming Beazer Homes, certain of its current and former officers and
directors and the Benefits Administration Committee as defendants. The complaint
was filed in the United States District Court, Northern District of Georgia,
Atlanta Division. The complaint alleges breach of fiduciary duties, including
those set forth in the Employee Retirement Income Security Act (“ERISA”) as a
result of the investment of retirement monies held by the 401(K) Plan in
common
stock of Beazer Homes at a time when participants were allegedly not provided
timely, accurate and complete information concerning Beazer Homes. At this
time,
Beazer Homes has found no evidence to support the allegations and intends
to
vigorously defend this action. Beazer
Homes does not intend to file further Current Reports on Form 8-K describing
additional similar actions or matters, if any, which are based on allegations
substantially similar to those described herein.
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.
|
|
BEAZER
HOMES USA, INC.
|
| |
|
|
|
|
|
|
|
Date:
May 3, 2007
|
By:
|
/s/
Ian J. McCarthy
|
|
|
|
|
Ian
J. McCarthy
|
|
|
|
President
and Chief Executive Officer
|