SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
FILED PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT: March 31, 2000
COMMISSION FILE NUMBER 0-14703
NBT BANCORP INC.
(Exact Name of Registrant as Specified in its Charter)
DELAWARE 16-1268674
(State of Incorporation) (I.R.S. Employer Identification No.)
52 SOUTH BROAD STREET NORWICH, NEW YORK 13815
(Address of Principal Executive Offices)(Zip Code)
Registrant's Telephone Number, Including Area Code: (607)-337-2265
N/A
(Former Name or Former Address, If changed since last Report)
Item 5. Other Events
Filed as Exhibit 99.1 are Management's Discussion and Analysis of Financial
Condition and Results of Operations, and Supplemental Consolidated Financial
Statements of NBT Bancorp Inc. restated to reflect the acquisition by merger of
Lake Ariel Bancorp, Inc. The merger was a pooling of interests for accounting
and financial reporting purposes. The consolidated financial statements of NBT
Bancorp Inc. are restated for periods prior to the date of the acquisition.
Item 7. Financial Statements and Exhibits
(a) Not applicable.
(b) Not applicable
(c) The following exhibits are included in this report:
23.1 Consent of KPMG LLP
27.1 Restated Financial Data Schedule at December 31, 1999
27.2 Restated Financial Data Schedule at December 31, 1998
27.3 Restated Financial Data Schedule at December 31, 1997
99.1 NBT Bancorp Inc. restated, Management's Discussion and Analysis of
Financial Condition and Results of Operations, and Supplemental
Consolidated Financial Statements.
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.
NBT BANCORP, INC.
Date: March 31, 2000
/s/ Michael J. Chewens
--------------------------------------
Michael J. Chewens
Executive Vice President
Chief Financial Officer and Treasurer
EXHIBIT INDEX
23.1 Consent of KPMG LLP
27.1 Restated Financial Data Schedule at December 31, 1999
27.2 Restated Financial Data Schedule at December 31, 1998
27.3 Restated Financial Data Schedule at December 31, 1997
99.1 NBT Bancorp Inc. restated Selected Financial Data, Management's
Discussion and Analysis of Financial Condition and Results of
Operations, Consolidated Financial Statements and other Annual Report
data.
EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
The Board of Directors
NBT Bancorp Inc.:
We consent to incorporation by reference in the registration statements on Form
S-3 (File No. 33-12247), Form S-8 (File Nos. 33-77410, 333-67615, and 333-32842)
and Form S-4 related to the registration of shares for the merger between NBT
Bancorp Inc. and Pioneer American Holding Company Corp., filed by NBT Bancorp
under the Securities Act of 1933 of our audit report dated March 10, 2000,
relating to the supplemental consolidated balance sheets of NBT Bancorp Inc. and
subsidiaries as of December 31, 1999 and 1998, and the related supplemental
consolidated statements of income, stockholders' equity, cash flows and
comprehensive income for each of the years in the three-year period ended
December 31, 1999, which report appears in the Current Report on Form 8-K of NBT
Bancorp Inc. dated March 31,, 2000.
/s/ KPMG LLP
Syracuse, New York
March 31, 2000