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Reorganization of Form 8-K
August 2004

Form 8-K has been reorganized into topical categories. The amendments better organize Form 8-K items under the following section headings and with the following new number system:

Section 1: Registrant's Business and Operations

• Item 1.01 Entry into a Material Definitive Agreement
• Item 1.02 Termination of a Material Definitive Agreement
• Item 1.03 Bankruptcy or Receivership

Section 2: Financial Information

• Item 2.01 Completion of Acquisition or Disposition of Assets
• Item 2.02 Results of Operations and Financial Condition
• Item 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
• Item 2.04 Triggering Events That Accelerate of Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement
• Item 2.05 Costs Associated with Exit or Disposal Activities
• Item 2.06 Material Impairments

Section 3: Securities and Trading Markets

• Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing
• Item 3.02 Unregistered Sales of Equity Securities
• Item 3.03 Material Modifications to Rights of Security Holders

Section 4: matters Related to Accountants and Financial Statements

• Item 4.01 Changes if Registrant's Certifying Accountant
• Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Section 5: Corporate Governance and Management

• Item 5.01 Changes in Control of Registrant
• Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers
• Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
• Item 5.04 Temporary suspension of Trading Under Registrant's Employee Benefit Plans
• Item 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a provision of the Code of Ethics

Section 6: [Reserved]

Section 7: Regulation FD

• Item 7.01 Regulation FD Disclosure

Section 8: Other Events

• Item 8.01 Other Events

Section 9: Financial Statements and Exhibits

• Item 9.01 Financial Statements and Exhibits