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, 2002 --------------------------------- (Date of Earliest Event Reported) EQUITY ONE ABS, INC. - -------------------------------------------------------------------------------- (Exact Name of Registrant as specified in its charter) Delaware 333-81506 52-2029487 - ------------------------ --------------------- ----------------------- (State of Incorporation) (Commission File No.) (IRS Employer I.D. No.) 103 Springer Building, 3411 Silverside Road, Wilmington, Delaware 19803 ----------------------------------------------------------------------- (Address of principal executive offices) Registrant's telephone number, including area code: (302) 478-6160 Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. ------------------------------------------------------------------ (a) Not applicable. (b) Not applicable. (c) Exhibits: 8.1 Opinion of Stradley, Ronon, Stevens & Young, LLP as to certain tax matters. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. EQUITY ONE ABS, INC. By: /s/ James H. Jenkins ------------------------------------- James H. Jenkins, Senior Vice President and CFO Dated: April 30, 2002 3 Exhibit Index ------------- Exhibit Document - ------- -------- 8.1 Opinion of Stradley, Ronon, Stevens & Young, LLP as to certain tax matters. 4