FORM 8-K

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): March 16, 2004

 


 

CARRAMERICA REALTY CORPORATION

(Exact name of registrant as specified in its charter)

 


 

Maryland   1-11706   52-1796339

(State or other jurisdiction

of incorporation)

 

(Commission

File Number)

 

(IRS Employer

Identification Number)

 

1850 K Street, NW, Suite 500

Washington, DC

  20006
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code:

(202) 729-1700

 


 

Not applicable

(Former name or former address, if changed since last report)

 



Item 5. Other Events and Regulation FD Disclosure

 

Material U.S. Federal Income Tax Considerations

 

As part of an ongoing desire to provide information about us in a manner that is easier to update on a regular basis, we are filing with this report as Exhibit 99.1 a description of the material U.S. federal income tax consequences relating to the taxation of us as a real estate investment trust and the ownership and sale of our securities. Exhibit 99.1 to this Current Report on Form 8-K replaces and supersedes prior descriptions of the federal income tax treatment of us and our stockholders to the extent that they are inconsistent with the description contained in this Current Report on Form 8-K and is incorporated herein by reference.

 

Rating Agency Action

 

On March 16, 2004, Moody’s Investors Service confirmed its Baa2 rating for our senior unsecured debt and revised the rating outlook from negative to stable.

 

Item 7. Financial Statements and Exhibits

 

The following exhibit is filed as part of this report:

 

99.1 Description of material U.S. federal income tax consequences relating to the taxation of CarrAmerica Realty Corporation as a real estate investment trust and the ownership and disposition of CarrAmerica Realty Corporation’s common stock

 

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SIGNATURE

 

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.

 

       

CARRAMERICA REALTY CORPORATION

Date: March 18, 2004

     

By:

 

 

/s/    Kurt A. Heister


               

Kurt A. Heister

Senior Vice President and Controller

 

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EXHIBIT INDEX

 

Exhibit

  

Document


99.1    Description of material U.S. federal income tax consequences relating to the taxation of CarrAmerica Realty Corporation as a real estate investment trust and the ownership and disposition of CarrAmerica Realty Corporation’s common stock