1 ================================================================================ UNITED STATES 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 7, 2001 ------------- NRG Energy, Inc. ------------------------------------------------------ (Exact name of registrant as specified in its charter) Delaware 001-15891 41-1724239 ---------------------------- ------------- ------------------ (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 901 Marquette Avenue, Suite 2300, Minneapolis, Minnesota 55402-3265 --------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (612) 373-5300 -------------- None --------------------------------------------------------------- (Former name and former address, if changed since last report.) ================================================================================ 2 Item 7. Exhibits. The following exhibit is filed with reference to the Registration Statement on Form S-3 (Registration No. 333-52508) of NRG Energy, Inc. Exhibit No. Description - ----------- ----------- 8.1 Opinion of Gibson, Dunn & Crutcher LLP regarding certain tax matters 3 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 hereunto duly authorized. NRG Energy, Inc. (Registrant) Date March 7, 2001 /s/ Leonard A. Bluhm* ----------------------------------------- Name: Leonard A. Bluhm Title: Executive Vice President and Chief Financial Officer *Print name and title of the signing officer under this signature