UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-K / A
(Mark One)
/XX/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 1998
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OR
/ / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 [NO FEE REQUIRED]
For the transition period from to
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Commission file number 0-20029
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American Income Fund I-E, a Massachusetts Limited Partnership
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(Exact name of registrant as specified in its charter)
Massachusetts 04-3127244
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(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
88 Broad Street, Sixth Floor, Boston, MA 02110
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (617) 854-5800
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Securities registered pursuant to Section 12(b) of the Act NONE
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Title of each class Name of each exchange on which registered
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Securities registered pursuant to Section 12(g) of the Act:
883,829.31 Units Representing Limited Partnership Interest
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(Title of class)
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(Title of class)
Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes XX No
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State the aggregate market value of the voting stock held by nonaffiliates
of the registrant. Not applicable. Securities are nonvoting for this purpose.
Refer to Item 12 for further information.
DOCUMENTS INCORPORATED BY REFERENCE
Portions of the Registrant's Annual Report to security holders for
the year ended December 31, 1998 (Part I and II)
PART IV
ITEM 14. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K.
(a) Documents filed as part of this report:
(1) Financial Statements:
Report of Independent Auditors...................................................................*
Statement of Financial Position
at December 31, 1998 and 1997....................................................................*
Statement of Operations
for the years ended December 31, 1998, 1997 and 1996.............................................*
Statement of Changes in Partners' Capital
for the years ended December 31, 1998, 1997 and 1996.............................................*
Statement of Cash Flows
for the years ended December 31, 1998, 1997 and 1996.............................................*
Notes to the Financial Statements................................................................*
(2) Financial Statement Schedules:
None required.
(3) Exhibits:
Except as set forth below, all Exhibits to Form 10-K,
as set forth in Item 601 of Regulation S-K, are not
applicable.
A list of exhibits filed or incorporated by reference
is as follows:
2.1 Plaintiffs' and Defendants' Joint Motion to Modify
Order Preliminarily Approving Settlement, Conditionally
Certifying Settlement Class and Providing for Notice
of, and Hearing on, the Proposed Settlement.
2.2 Plaintiffs' and Defendants' Joint Memorandum in Support
of Joint Motion to Modify Order Preliminarily Approving
Settlement, Conditionally Certifying Settlement Class
and Providing for Notice of, and Hearing on, the
Proposed Settlement.
2.3 Order Preliminarily Approving Settlement, Conditionally
Certifying Settlement Class and Providing for Notice
of, and Hearing on, the Proposed Settlement (August 20,
1998).
2.4 Modified Order Preliminarily Approving Settlement,
Conditionally Certifying Settlement Class and Providing
for Notice of, and Hearing on, the Proposed Settlement
(March 22, 1999).
* Incorporated herein by reference to the appropriate portion of the 1998 Annual
Report to security holders for the year ended December 31, 1998 (see Part II).
2
4 Amended and Restated Agreement and Certificate of
Limited Partnership included as Exhibit A to the
Prospectus, which is included in Registration Statement
on Form S-1 (No. 33-35148) is incorporated herein by
reference.
13 The 1998 Annual Report to security holders, a copy of
which is furnished for the information of the
Securities and Exchange Commission. Such Report, except
for those portions thereof which are incorporated
herein by reference, is not deemed "filed" with the
Commission.
23 Consent of Independent Auditors.
99 (a) Lease agreement with General Motors Corporation was
filed in the Registrant's Annual Report on Form 10-K
for the period ended December 31, 1991 as Exhibit 28
(b) and is incorporated herein by reference.
99 (b) Lease agreement with Gearbulk Shipowning Ltd
(formerly Kristian Gerhard Jebsen Skipsrederi A/S) was
filed in the Registrant's Annual Report on Form 10-K
for the year ended December 31, 1992 as Exhibit 28 (f)
and is incorporated herein by reference.
99 (c) Lease agreement with National Steel Corporation was
filed in the Registrant's Annual Report on Form 10-K
for the year ended December 31, 1993 as Exhibit 28 (h)
and is incorporated herein by reference.
99 (d) Lease agreement with Reno Air Inc. was filed in the
Registrant's Annual Report on Form 10-K for the year
ended December 31, 1998 and is incorporated herein by
reference.
99 (e) Lease agreement with Finnair OY was filed in the
Registrant's Annual Report on Form 10-K for the year
ended December 31, 1998 and is incorporated herein by
reference.
99 (f) Lease agreement with Finnair OY was filed in the
Registrant's Annual Report on Form 10-K for the year
ended December 31, 1998 and is incorporated herein by
reference.
99 (g) Lease agreement with Southwest Airlines was filed
in the Registrant's Annual Report on Form 10-K for the
year ended December 31, 1998 and is incorporated herein
by reference.
99 (h) Lease agreement with Southwest Airlines was filed
in the Registrant's Annual Report on Form 10-K for the
year ended December 31, 1998 and is incorporated herein
by reference.
99 (i) Lease agreement with Southwest Airlines was filed
in the Registrant's Annual Report on Form 10-K for the
year ended December 31, 1998 and is incorporated herein
by reference.
99 (j) Lease agreement with Trans Ocean Corporation, Inc.
was filed in the Registrant's Annual Report on Form
10-K for the year ended December 31, 1998 and is
incorporated herein by reference.
(b) Reports on Form 8-K
None.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, this
report has been signed below on behalf of the registrant and in the capacity and
on the date indicated.
AMERICAN INCOME FUND I-E, a Massachusetts Limited Partnership
By: AFG Leasing VI Incorporated,
a Massachusetts corporation and the
General Partner of the Registrant.
By: Gary D. Engle
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President and Chief Executive
Officer of EFG and a Director
of the General Partner
(Principal Executive Officer)
Date: November 5, 1999
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EXHIBIT INDEX
Exhibit Page
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2.1 Plaintiffs' and Defendants' Joint Motion to Modify 6-25
Order Preliminarily Approving Settlement, Conditionally
Certifying Settlement Class and Providing for Notice
of, and Hearing on, the Proposed Settlement.
2.2 Plaintiffs' and Defendants' Joint Memorandum in Support 26-50
of Joint Motion to Modify Order Preliminarily Approving
Settlement, Conditionally Certifying Settlement Class
and Providing for Notice of, and Hearing on, the
Proposed Settlement.
2.3 Order Preliminarily Approving Settlement, Conditionally 51-58
Certifying Settlement Class and Providing for Notice
of, and Hearing on, the Proposed Settlement (August 20,
1998).
2.4 Modified Order Preliminarily Approving Settlement, 59-68
Conditionally Certifying Settlement Class and Providing
for Notice of, and Hearing on, the Proposed Settlement
(March 22, 1999).
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