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 14, 2003 FIRST NATIONAL FUNDING LLC FIRST BANKCARD MASTER CREDIT CARD TRUST --------------------------------------- (Exact name of registrant as specified in its charter) <Table> <Caption> Nebraska 333-86574-00, 333-86574-01 02-0598125 - ------------------------ -------------------------- ---------------------------- (State of Incorporation) (Commission File Number) (IRS Employer Identification Number) </Table> 1620 Dodge Street Omaha, Nebraska 68102 ------------------------------------------ ------- (Address of principal executive offices) (Zip Code) (402) 341-0500 --------------------------------------- (Registrant's telephone number, including area code) Not applicable --------------------------------------- (Former name or former address, if changed since last report) Item 5. Other Events. In connection with the offering of the Class A Series 2003-1 Asset Backed Notes, Class B Series 2003-1 Asset Backed Notes and Class C Series 2003-1 Asset Backed Notes (collectively, the "Notes") described in a Prospectus Supplement dated March 13, 2003, Kutak Rock LLP rendered an opinion regarding certain tax matters and an opinion regarding the legality of the Notes. Copies of these opinions are filed as exhibits to this report and are incorporated herein by reference. Item 7. Financial Statements and Exhibits. EXHIBIT NO. DOCUMENT DESCRIPTION 5.1 Opinion of Kutak Rock LLP regarding the legality of the Notes 8.1 Opinion of Kutak Rock LLP regarding certain tax matters 23.1 Consent of Kutak Rock LLP (included in Exhibits 5.1 and 8.1) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: March 14, 2003 FIRST NATIONAL FUNDING LLC By: First National Funding Corporation, Managing Member By /s/ Jean L. Koenck --------------------------------------- Jean L. Koenck, Senior Vice President Dated: March 14, 2003 FIRST BANKCARD MASTER CREDIT CARD TRUST, By: First National Bank of Omaha, As Servicer of First Bankcard Master Credit Card Trust By: /s/ Jean L. Koenck --------------------------------------- Jean L. Koenck Senior Vice President