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): January 24, 2003 ----------------- KOGER EQUITY, INC. -------------------------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) FLORIDA -------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 1-9997 59-2898045 -------------------------------------------------------------------------------- (Commission File Number) (IRS Employer Identification No.) 225 NE MIZNER BOULEVARD, SUITE 200 BOCA RATON, FLORIDA 33432 -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (561) 395-9666 -------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) NA -------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Reports) 1 Item 9. Regulation FD Disclosure Koger Equity, Inc. announced the proper tax treatment of its 2002 dividends paid to shareholders, as more particularly described in its News Releases, dated January 24, 2003, and January 28, 2003, copies of which are attached hereto as Exhibits 99(a) and 99(b) and by this reference made a part hereof. For more information on Koger Equity, Inc., contact the company at 866-321-0712 or visit its Web site at www.koger.com. Item 7. Financial Statements and Exhibits. (c) Exhibits Exhibit Number Description of Exhibit ------- ---------------------- 99(a) Koger Equity, Inc. News Release, dated January 24, 2003. 99(b) Koger Equity, Inc. News Release, dated January 28, 2003. 2 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, thereunto duly authorized. KOGER EQUITY, INC. Dated: January 28, 2003 By: /S/Thomas J. Crocker ------------------------------- Thomas J. Crocker Title: Chief Executive Officer 3 EXHIBIT INDEX The following designated exhibits are filed herewith: Exhibit Number Description of Exhibit ------- ---------------------- 99(a) Koger Equity, Inc. News Release, dated January 24, 2003. 99(b) Koger Equity, Inc. News Release, dated January 28, 2003. 4 Exhibit 99(a) KOGER EQUITY, INC. 225 NE Mizner Blvd., Suite 200 Boca Raton, Florida 33432 KOGER EQUITY ANNOUNCES TAX TREATMENT OF 2002 DIVIDENDS BOCA RATON, FLORIDA--January 24, 2003--Koger Equity, Inc. (NYSE: KE) today announced the proper tax treatment of its 2002 dividends paid to shareholders. For 2002, Koger paid total dividends of $1.40 per share which are characterized as follows: Record Date Payment Date Total Dividend per Share Taxable Ordinary Dividend 03/31/2002 05/02/2002 $0.35 $0.35 06/30/2002 09/01/2002 0.35 0.35 09/30/2002 11/07/2002 0.35 0.35 12/31/2002 02/06/2003 0.35 0.35 Totals $1.40 $1.40 Shareholders are advised to consult with their tax advisor about specific tax treatment of Koger's 2002 dividends. Koger Equity, Inc. owns and operates 124 office buildings, containing 8.93 million rentable square feet, primarily located within 16 suburban office projects in nine cities in the Southeastern United States and Houston, Texas. Additional information about Koger is available upon request from Investor Relations, 225 NE Mizner Blvd., Suite 200, Boca Raton, Florida 33432-3945, or call 1-800-850-2037, or visit Koger's website at www.koger.com. 5 Exhibit 99(b) KOGER EQUITY, INC. 225 NE Mizner Blvd., Suite 200 Boca Raton, Florida 33432 KOGER EQUITY CLARIFIES TAX TREATMENT OF 2002 DIVIDENDS BOCA RATON, FLORIDA--January 28, 2003--Koger Equity, Inc. (NYSE: KE) today clarified the proper tax treatment of its 2002 dividends paid to shareholders. The announcement issued January 24, 2003 included dividends declared in 2002 but not paid until 2003. For 2002, Koger paid total dividends of $1.40 per share which are characterized as follows: Record Date Payment Date Total Dividend per Share Taxable Ordinary Dividend 12/31/2001 02/07/2002 $0.35 $0.35 03/31/2002 05/02/2002 0.35 0.35 06/30/2002 08/01/2002 0.35 0.35 09/30/2002 11/07/2002 0.35 0.35 ---- ---- Totals $1.40 $1.40 Shareholders are advised to consult with their tax advisor about specific tax treatment of Koger's 2002 dividends. Koger Equity, Inc. owns and operates 124 office buildings, containing 8.93 million rentable square feet, primarily located within 16 suburban office projects in nine cities in the Southeastern United States and Houston, Texas. Additional information about Koger is available upon request from Investor Relations, 225 NE Mizner Blvd., Suite 200, Boca Raton, Florida 33432-3945, or call 1-800-850-2037, or visit Koger's website at www.koger.com. 6