Form: 8-K

Current report filing

August 14, 2002

8-K: Current report filing

Published on August 14, 2002


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):

August 12, 2002

BANK OF AMERICA CORPORATION

(Exact name of registrant as specified in its charter)

Delaware

(State or other jurisdiction of incorporation or organization)

1-6523

(Commission File Number)

56-0906609

(IRS Employer Identification No.)

100 North Tryon Street

Charlotte, North Carolina

(Address of principal executive offices)

28255

(Zip Code)

(800) 299-2265

(Registrant's telephone number, including area code)

ITEM 5. OTHER EVENTS.

On August 12, 2002, Bank of America Corporation ("the Registrant")
announced its intention to begin accounting for all employee stock
options as an expense beginning in fiscal 2003. A copy of the press
release for this announcement is attached hereto as Exhibit 99.1 and
incorporated by reference herein.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

(c) Exhibits

The following exhibits are filed herewith:

EXHIBIT NO. DESCRIPTION OF EXHIBIT

99.1 Press Release dated August 12, 2002 with respect to the
Registrant's announcement to expense employee stock options
beginning in fiscal 2003

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.

BANK OF AMERICA CORPORATION



By: /s/ Marc D. Oken
--------------------------------------
Marc D. Oken
Executive Vice President and
Principal Financial Executive

Dated: August 14, 2002


EXHIBIT INDEX

EXHIBIT NO. DESCRIPTION OF EXHIBIT

99.1 Press Release dated August 12, 2002 with respect to the
Registrant's announcement to expense employee stock options
beginning in fiscal 2003