UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549-1004 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): August 15, 2002 (August 13, 2002) ARKANSAS BEST CORPORATION ------------------------- (Exact name of registrant as specified in its charter) <Table> Delaware 0-19969 71-0673405 - ---------------------------- --------------------- ------------------------ (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation or organization) </Table> 3801 Old Greenwood Road Fort Smith, Arkansas 72903 (479) 785-6000 - -------------------------------------------------------------------------------- (Address, including zip code, and telephone number, including area code, of the registrant's principal executive offices) ITEM 5. OTHER EVENTS. On August 13, 2002, Arkansas Best Corporation issued a press release with respect to a favorable settlement reached with the Internal Revenue Service. A copy of the press release is attached as an exhibit to this Report on Form 8-K. ITEM 7. EXHIBITS. 99.1 Press release of Arkansas Best Corporation dated August 13, 2002. 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. ARKANSAS BEST CORPORATION ------------------------- (Registrant) Date: August 15, 2002 /s/ David E. Loeffler ----------------------- ------------------------------------ David E. Loeffler, Vice President - Chief Financial Officer and Treasurer INDEX TO EXHIBITS <Table> <Caption> EXHIBIT NUMBER DESCRIPTION ------- ----------- 99.1 Press release of Arkansas Best Corporation dated August 13, 2002. </Table>