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<TITLE>UNITED COMMUNITY BANKS, INC.</TITLE>
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    <TD align="left" valign="top">As filed with the Securities and Exchange Commission on May&nbsp;17, 2005.
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">File No.&nbsp;333-&#95;&#95;&#95;&#95;&#95;&#95;</TD>
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<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="15%" align="center" color="#000000">


<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<P align="center" style="font-size: 10pt">REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933



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<P align="center" style="font-size: 24pt"><B>UNITED COMMUNITY BANKS, INC.</B>


<DIV align="center" style="font-size: 10pt">(Exact Name of Issuer as Specified in its Charter)</DIV>


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    <TD align="center" valign="top"><B>Georgia</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>58-1807304</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction of<BR>
Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer<BR>
Identification Number)</TD>
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<P align="center" style="font-size: 10pt"><B>P.O. Box 398<BR>
63 Highway 515<BR>
Blairsville, Georgia 30512</B><BR>
(Address of Issuer&#146;s Principal Executive Offices)



<P align="center" style="font-size: 10pt"><B>Deferred Compensation Plan</B><BR>
(Full Title of the Plan)



<P align="center" style="font-size: 10pt"><B>Jimmy C. Tallent<BR>
President and Chief Executive Officer<BR>
P.O. Box 398<BR>
63 Highway 515<BR>
Blairsville, Georgia 30512<BR>
(706)&nbsp;785-2265</B><BR>
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)



<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


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    <TD nowrap align="left" colspan="23" style="border-bottom: 3px solid #000000">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed Maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
    <TD nowrap align="left">Title of Securities</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount to be</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Offering Price Per</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed Maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount of</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD nowrap align="left">to be Registered</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Registered</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Unit</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Aggregate Offering Price</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Registration Fee</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock $1.00 par
value, to be issued
under the Deferred
Compensation Plan</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">200,000</TD>
    <TD nowrap style="border-top: 2px solid #000000"> <SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">23.40</TD>
    <TD nowrap style="border-top: 2px solid #000000"> <SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">4,680,000</TD>
    <TD nowrap style="border-top: 2px solid #000000"> <SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">550.84</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Deferred Compensation
Obligations<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">10,000,000</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 2px solid #000000">N/A</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">10,000,000</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">1,177.00</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:30px; text-indent:-15px"><B>Total</B></DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 2px solid #000000"><B>$</B></TD>
    <TD align="right" style="border-top: 2px solid #000000"><B>1,727.84</B></TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px solid #000000">&nbsp;</TD>
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    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">The Deferred Compensation Obligations are unsecured obligations of United Community Banks, Inc. to pay deferred
compensation in the future in accordance with the terms of the Deferred Compensation Plan.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">In addition, pursuant to Rule&nbsp;416 of the Securities Act of 1933, as amended, this Registration Statement also relates to such
indeterminate number of additional shares of Common Stock of the Registrant as may be issuable in the event of a stock dividend,
stock split, recapitalization, or other similar changes in the capital structure, merger, consolidation, spin-off, split-off,
spin-out, split-up, reorganization, partial or complete liquidation, or other distribution of assets, issuance of rights or
warrants to purchase securities, or any other corporate transaction or event having an effect similar to any of the foregoing.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="left">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h)&nbsp;under the Securities Act
of 1933, as amended, on the basis of $23.40 per share, the average of the high and low prices per share of the Common Stock on May
12, 2005, as reported by NASDAQ.</TD>
</TR>

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<P align="center" style="font-size: 10pt">&nbsp;
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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD></TD><TD colspan="8"><A HREF="#000">PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">ITEM 4. DESCRIPTION OF SECURITIES</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">ITEM 8. EXHIBITS</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">ITEM 9. UNDERTAKINGS</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="g95415exv5.txt">EX-5 OPINION OF KILPATRICK STOCKTON LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="g95415exv23w1.txt">EX-23.1 CONSENT OF PORTER KEADLE MOORE, LLP</A></TD></TR>
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<!-- link2 "PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="left" style="font-size: 10pt"><B>PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I of Form S-8 will be sent or given
to participating employees as specified by Rule&nbsp;428(b)(1) promulgated under the Securities Act of
1933, as amended. Such documents and the documents incorporated by reference herein pursuant to
Item&nbsp;3 of Part&nbsp;II hereof, taken together, constitute a prospectus that meets the requirements of
Section 10(a) of the Securities Act of 1933, as amended.

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<P align="center" style="font-size: 10pt"><B>PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>


<!-- link2 "ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE" -->
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<P align="left" style="font-size: 10pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by United Community Banks, Inc. (the &#147;Company&#148; or the
&#147;Registrant&#148;) are incorporated by reference into this Registration Statement and are deemed to be a
part hereof from the date of the filing of such documents:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;The Registrant&#146;s Annual Report on Form 10-K for its fiscal year ended December&nbsp;31, 2004.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;The Registrant&#146;s Quarterly Report on Form 10-Q for its fiscal quarter ended March&nbsp;31,
2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;All other reports of the Registrant filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended, since the end of the fiscal year covered by the
Registrant&#146;s Annual Report on Form 10-K for its fiscal year ended December&nbsp;31, 2004.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;A description of the Registrant&#146;s Common Stock contained in the Registrant&#146;s Statement on
Form S-3, File No.&nbsp;3-116623, filed with the Commission on June&nbsp;18, 2004, including any amendment or
report filed for the purpose of updating such description.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp;All other documents subsequently filed by the Registrant pursuant to Sections&nbsp;13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
post-effective amendment which indicates that all securities offered have been sold or which
deregisters all securities that remain unsold.

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<P align="left" style="font-size: 10pt"><B>ITEM 4. DESCRIPTION OF SECURITIES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Common Stock: Inapplicable



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Deferred Compensation Obligations:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The description of the terms and conditions of the Obligations in this Item&nbsp;4 is qualified by
reference to the deferred compensation plan (the &#147;Plan&#148;), which is filed as Exhibit&nbsp;4 to this
Registration Statement and incorporated herein by reference.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant maintains the Plan for its executive officers and certain key officers of its
subsidiaries and members of the Company&#146;s Board of Directors and the Banks&#146; Boards of Directors and
Advisory Board Members. The Plan provides for the deferral of compensation, fees and other
specified benefits to selected individuals who contribute materially to the continued growth,
development and future business success of the Registrant and its affiliates. The obligations of
the Company under such agreements to pay the deferred compensation in the future in accordance with
the terms of the Plan (the &#147;Obligations&#148;) will be unsecured general obligations of the Company.
The Plan is unfunded, and Participants have no right, interest or claim in the assets of the
Company, except as unsecured general creditors. The Company has set up, a &#147;Rabbi Trust&#148; to hold,
invest and reinvest deferrals and contributions under the Plan. If a change of control of the
Company occurs, as defined in the Plan, the Company will contribute an amount to the Rabbi Trust
equal to the Obligations owed to each Participant. However, the Rabbi Trust assets will remain
subject to the claims of the Company&#146;s creditors in the event of the Company&#146;s insolvency.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The amount of compensation to be deferred by each participating employee (a &#147;Participant&#148;)
will be determined in accordance with the Plan based on elections by the Participant. Participants
may defer annually up to


<P align="center" style="font-size: 10pt">&nbsp;
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<P align="left" style="font-size: 10pt">75% of base salary and up to 100% of cash bonus payments. Directors may
defer up to 100% of their director&#146;s fees. Deferral elections are effective for the Plan year and
are irrevocable. The Plan allows for additional matching contributions by the Registrant for
amounts that would be paid if they do not exceed the allowable amounts under the Registrant&#146;s
tax-qualified 401(k) plan. Generally, the Company will make a 100% matching contribution with
respect to deferrals under the Plan on the first 5% of an employee&#146;s salary and bonuses. In
addition, the Board of Directors may make discretionary contributions to the accounts of any or all
participants. Each Obligation will be payable in a lump sum or in equal installments for 5, 10, or
15&nbsp;years when a participant retires or becomes disabled. A participant may also elect at the time
they choose to make deferrals, to have a portion of his or her vested account paid out at a
specified time in a lump sum or in annual installments for 2, 3, 4, or 5, years. The benefit
payments are taxable to the participant. In addition, a Participant may request a withdrawal of
his interest in the Obligation prior to such dates on account of a hardship (as defined by the
Plan) or otherwise make a withdrawal with a resulting penalty. The amount of the Company&#146;s
Obligation to each Participant will be adjusted to reflect the investment experience of the
investment funds in which the Participant&#146;s interest in the Obligations is deemed to be invested.
The investment funds are selected by the Plan&#146;s Administrative Committee. Each Participant may
elect among these investment funds, those in which his interest in the Obligations will be deemed
to be invested. The Obligations will be denominated and payable in United States dollars.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither a Participant nor any other person may assign, alienate, sell, seize, sequester,
transfer, pledge, or encumber his or her interest in the Obligations prior to actual payment of
deferred compensation, except by will or by the laws of descent and distribution and only to the
extent permitted under the Plan.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company reserves the right in its sole discretion to amend, suspend or terminate the Plan
at any time, except that no such action shall reduce the amount already credited in a Participant&#146;s
Account without the consent of the person affected.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Obligations are not convertible into another security of the Company. The Obligations will
not have the benefit of a negative pledge or any other affirmative or negative covenant on the part
of the Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The foregoing is not a complete legal description of the Obligations, and is qualified in its
entirety by reference to the Plan.

<!-- link2 "ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL" -->
<DIV align="left"><A NAME="004"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the issuance of the shares of common stock offered hereby and certain other
legal matters will be passed upon for us by Kilpatrick Stockton LLP, Atlanta, Georgia. As of the
date of this prospectus supplement, Kilpatrick Stockton attorneys participating in this matter own
approximately 21,450 shares of our common stock.

<!-- link2 "ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS" -->
<DIV align="left"><A NAME="005"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Articles of Incorporation provide that no director shall be personally liable
to the Registrant or its shareholders for breach of his or her duty of care or other duty as a
director, but only to the extent permitted from time to time by the Georgia Business Corporation
Code.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Bylaws require the Registrant to indemnify directors, officers, employees,
and agents against judgments, fines, penalties, amounts paid in settlement, and expenses, including
attorney&#146;s fees, resulting from various types of legal actions or proceedings instituted by third
parties if the actions of the director, officer, employee, or agent being indemnified meet the
standards of conduct specified therein.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Bylaws require the Registrant to indemnify directors, officers, employees,
and agents for expenses actually and reasonably incurred in connection with legal actions or
proceedings instituted by or in the right of the Registrant to procure a judgment in our favor, if
the actions of the director, officer, employee, or agent
being indemnified meet the standards of conduct set forth therein. However, we will not indemnify
a director, officer, employee, or agent for such expenses if such person is adjudged liable to the
Registrant, unless so ordered by the court in which the legal action or proceeding is brought.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A determination concerning whether or not the applicable standard of conduct has been met by a
director, officer, employee, or agent seeking indemnification must be made by (1)&nbsp;a disinterested
majority of the board of directors, (2)&nbsp;our legal counsel, if a quorum of disinterested directors
is not obtainable or if the disinterested directors so order, or (3)&nbsp;an affirmative vote of a
majority of shares held by the shareholders. No indemnification may be made to or on behalf of a
director, officer, employee or agent in connection with any other proceeding in which such person
was adjudged liable on the basis that personal benefit was improperly received by him or her.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As provided under Georgia law, the liability of a director may not be eliminated or limited
(1)&nbsp;for any appropriation, in violation of his duties, of any business opportunity of the
Registrant, (2)&nbsp;for acts or omissions which involve intentional misconduct or a knowing violation
of law, (3)&nbsp;for unlawful corporate distributions or (4)&nbsp;for any transaction from which the director
received an improper benefit.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to the Registrant&#146;s directors, officers and controlling persons pursuant to the foregoing
provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and
Exchange Commission, such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s directors and officers are insured against losses arising from any claim
against them as such for wrongful acts or omissions, subject to limitations.

<!-- link2 "ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED" -->
<DIV align="left"><A NAME="006"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

<!-- link2 "ITEM 8. EXHIBITS" -->
<DIV align="left"><A NAME="007"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 8. EXHIBITS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits included as part of this Registration Statement are as follows:

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="3">Exhibit</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">United Community Banks, Inc., Deferred Compensation Plan, effective as of October
21, 2004 (incorporated by reference to Exhibit&nbsp;10.2 to the Registrant&#146;s Quarterly Report
on Form&nbsp;10-Q for the quarter ended September&nbsp;30, 2004, File No.&nbsp;0-21656, filed with the
Commission on November&nbsp;9, 2004).</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">4.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amendment No.&nbsp;1 to United Community Banks, Inc. Deferred Compensation Plan,
effective as of May&nbsp;13, 2005 (incorporated by reference to Exhibit&nbsp;10.4 to the
Registrant&#146;s Current Report on Form&nbsp;8-K, File No.&nbsp;0-21656, filed with the Commission on
May&nbsp;17, 2005).</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">5</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Kilpatrick Stockton, LLP</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.1</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Porter Keadle Moore, LLP</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">23.2</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Kilpatrick Stockton LLP (included in Exhibit&nbsp;5)</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom">
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">24</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (included on Signature Page of this Registration Statement)</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<!-- link2 "ITEM 9. UNDERTAKINGS" -->
<DIV align="left"><A NAME="008"></A></DIV>

<P align="left" style="font-size: 10pt"><B>ITEM 9. UNDERTAKINGS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:



<P align="left" style="margin-left:3%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;);


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof) which, individually or
in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than 20&nbsp;percent change in the maximum aggregate
offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
registration statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such information in
the registration statement;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Provided, however, </I>that paragraphs (1)(i) and (1)(ii) do not apply if the information required
to be included in a post-effective amendment by those paragraphs is contained in periodic reports
filed by the Registrant pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934, as
amended (the &#147;Exchange Act&#148;), that are incorporated by reference in the registration statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial <I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.


<P align="left" style="font-size: 10pt">(b)&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section 13(a)
or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in
the Registration Statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial <I>bona fide </I>offering thereof.


<P align="left" style="font-size: 10pt">(c)&nbsp;The undersigned Registrant hereby undertakes to deliver or cause to be delivered with the
prospectus, to each person to whom the prospectus is sent or given, the latest annual report to
security holders that is incorporated by reference in the prospectus and furnished pursuant to and
meeting the requirements of Rule&nbsp;14a-3 or Rule&nbsp;14c-3 under the Securities Exchange Act of 1934;
and, where interim financial information required to be presented by Article&nbsp;3 of Regulation&nbsp;S-X is
not set forth in the prospectus, to deliver, or cause to be delivered to each person to whom the
prospectus is sent or given, the latest quarterly report that is specifically incorporated by
reference in the prospectus to provide such interim financial information.


<P align="left" style="font-size: 10pt">(d)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to
directors, officers and controlling persons of the Registrant pursuant to the provisions of the
Articles of Incorporation or Bylaws or otherwise, the Registrant has been advised that in the
opinion of the Commission such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by
a director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="009"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Blairsville, State of Georgia, on May&nbsp;17, 2005.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>UNITED COMMUNITY BANKS, INC.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/&nbsp;&nbsp;&nbsp;Jimmy C. Tallent&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Jimmy C. Tallent&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby constitutes and appoints Jimmy C. Tallent and
Robert L. Head, Jr., and either of them, his/her true and lawful attorneys-in-fact with full power
of substitution and resubstitution, for him/her and in his/her name, place and stead, in any and
all capacities, to sign any and all amendments (including post-effective amendments) to this
Registration Statement and to cause the same to be filed, with all exhibits thereto and other
documents in connection therewith, with the Securities and Exchange Commission, hereby granting to
said attorneys-in-fact and agents, full power and authority to do and perform each and every act
and thing whatsoever requisite and desirable to be done in and about the premises, as fully to all
intents and purposes as the undersigned might or could do in person, hereby ratifying and
confirming all acts and things that said attorneys-in-fact and agents, or their substitutes or
substitute, may lawfully do or cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons, in the capacities indicated, on May&nbsp;17, 2005.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/&nbsp;&nbsp;&nbsp;Jimmy C. Tallent<BR>
<HR size="1" noshade color="#000000">
Jimmy C. Tallent</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
President, Chief Executive Officer and Director
(Principal Executive Officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;&nbsp;Rex S. Schuette<BR>
<HR size="1" noshade color="#000000">
Rex S. Schuette</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President and Chief Financial Officer
(Principal Financial Officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;&nbsp;Alan H. Kumler<BR>
<HR size="1" noshade color="#000000">
Alan H. Kumler</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Senior Vice President, Controller and Chief
Accounting Officer
(Principal Accounting Officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;&nbsp;Robert L. Head, Jr.<BR>
<HR size="1" noshade color="#000000">
Robert L. Head, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;&nbsp;W. C. Nelson, Jr.<BR>
<HR size="1" noshade color="#000000">
W. C. Nelson, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Vice Chairman of the Board</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;A. William Bennett<BR>
<HR size="1" noshade color="#000000">
A. William Bennett</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Robert H. Blalock<BR>
<HR size="1" noshade color="#000000">
Robert H. Blalock</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Guy W. Freeman<BR>
<HR size="1" noshade color="#000000">
Guy W. Freeman</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Thomas C. Gilliland<BR>
<HR size="1" noshade color="#000000">
Thomas C. Gilliland</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Charles Hill<BR>
<HR size="1" noshade color="#000000">
Charles Hill</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Hoyt O. Holloway<BR>
<HR size="1" noshade color="#000000">
Hoyt O. Holloway</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Clarence W. Mason, Sr.<BR>
<HR size="1" noshade color="#000000">
Clarence W. Mason, Sr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/&nbsp;&nbsp;Tim Wallis<BR>
<HR size="1" noshade color="#000000">
Tim Wallis</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


<DIV align="center">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Kilpatrick Stockton LLP</DIV></TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Porter Keadle Moore, LLP</DIV></TD>
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{"company-data": {"conformed-name": "UNITED COMMUNITY BANKS INC", "cik": "0000857855", "assigned-sic": "6022", "irs-number": "581807304", "state-of-incorporation": "GA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-125017", "film-number": "05839662"}, "business-address": {"street1": "P O BOX 398, 59 HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512", "phone": "5818073041"}, "mail-address": {"street1": "P O BOX 398", "street2": "HIGHWAY 515", "city": "BLAIRSVILLE", "state": "GA", "zip": "30512"}, "former-company": {"former-conformed-name": "UNION BANCSHARES INC /GA/", "date-changed": "19600201"}}
UNITED COMMUNITY BANKS, INC.
Table of Contents
As filed with the Securities and Exchange Commission on May 17, 2005.
File No. 333-______
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
UNITED COMMUNITY BANKS, INC.
(Exact Name of Issuer as Specified in its Charter)
Georgia
58-1807304
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification Number)
P.O. Box 398
63 Highway 515
Blairsville, Georgia 30512
(Address of Issuer's Principal Executive Offices)
Deferred Compensation Plan
(Full Title of the Plan)
Jimmy C. Tallent
President and Chief Executive Officer
P.O. Box 398
63 Highway 515
Blairsville, Georgia 30512
(706) 785-2265
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Title of Securities
Amount to be
Offering Price Per
Proposed Maximum
Amount of
to be Registered
Registered
Unit
Aggregate Offering Price
Registration Fee
Common Stock $1.00 par
value, to be issued
under the Deferred
Compensation Plan
200,000
(2)
$
23.40
(3)
$
4,680,000
(3)
$
550.84
Deferred Compensation
Obligations
(1)
$
10,000,000
N/A
$
10,000,000
$
1,177.00
Total
$
1,727.84
(1)
The Deferred Compensation Obligations are unsecured obligations of United Community Banks, Inc. to pay deferred
compensation in the future in accordance with the terms of the Deferred Compensation Plan.
(2)
In addition, pursuant to Rule 416 of the Securities Act of 1933, as amended, this Registration Statement also relates to such
indeterminate number of additional shares of Common Stock of the Registrant as may be issuable in the event of a stock dividend,
stock split, recapitalization, or other similar changes in the capital structure, merger, consolidation, spin-off, split-off,
spin-out, split-up, reorganization, partial or complete liquidation, or other distribution of assets, issuance of rights or
warrants to purchase securities, or any other corporate transaction or event having an effect similar to any of the foregoing.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act
of 1933, as amended, on the basis of $23.40 per share, the average of the high and low prices per share of the Common Stock on May
12, 2005, as reported by NASDAQ.
TABLE OF CONTENTS
PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
ITEM 4. DESCRIPTION OF SECURITIES
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
ITEM 8. EXHIBITS
ITEM 9. UNDERTAKINGS
SIGNATURES
EX-5 OPINION OF KILPATRICK STOCKTON LLP
EX-23.1 CONSENT OF PORTER KEADLE MOORE, LLP
Table of Contents
PART I. INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of Form S-8 will be sent or given
to participating employees as specified by Rule 428(b)(1) promulgated under the Securities Act of
1933, as amended. Such documents and the documents incorporated by reference herein pursuant to
Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of
Section 10(a) of the Securities Act of 1933, as amended.
PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents filed by United Community Banks, Inc. (the "Company" or the
"Registrant") are incorporated by reference into this Registration Statement and are deemed to be a
part hereof from the date of the filing of such documents:
(1) The Registrant's Annual Report on Form 10-K for its fiscal year ended December 31, 2004.
(2) The Registrant's Quarterly Report on Form 10-Q for its fiscal quarter ended March 31,
2005.
(3) All other reports of the Registrant filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended, since the end of the fiscal year covered by the
Registrant's Annual Report on Form 10-K for its fiscal year ended December 31, 2004.
(4) A description of the Registrant's Common Stock contained in the Registrant's Statement on
Form S-3, File No. 3-116623, filed with the Commission on June 18, 2004, including any amendment or
report filed for the purpose of updating such description.
(5) All other documents subsequently filed by the Registrant pursuant to Sections 13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
post-effective amendment which indicates that all securities offered have been sold or which
deregisters all securities that remain unsold.
ITEM 4. DESCRIPTION OF SECURITIES
Common Stock: Inapplicable
Deferred Compensation Obligations:
The description of the terms and conditions of the Obligations in this Item 4 is qualified by
reference to the deferred compensation plan (the "Plan"), which is filed as Exhibit 4 to this
Registration Statement and incorporated herein by reference.
The Registrant maintains the Plan for its executive officers and certain key officers of its
subsidiaries and members of the Company's Board of Directors and the Banks' Boards of Directors and
Advisory Board Members. The Plan provides for the deferral of compensation, fees and other
specified benefits to selected individuals who contribute materially to the continued growth,
development and future business success of the Registrant and its affiliates. The obligations of
the Company under such agreements to pay the deferred compensation in the future in accordance with
the terms of the Plan (the "Obligations") will be unsecured general obligations of the Company.
The Plan is unfunded, and Participants have no right, interest or claim in the assets of the
Company, except as unsecured general creditors. The Company has set up, a "Rabbi Trust" to hold,
invest and reinvest deferrals and contributions under the Plan. If a change of control of the
Company occurs, as defined in the Plan, the Company will contribute an amount to the Rabbi Trust
equal to the Obligations owed to each Participant. However, the Rabbi Trust assets will remain
subject to the claims of the Company's creditors in the event of the Company's insolvency.
The amount of compensation to be deferred by each participating employee (a "Participant")
will be determined in accordance with the Plan based on elections by the Participant. Participants
may defer annually up to
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75% of base salary and up to 100% of cash bonus payments. Directors may
defer up to 100% of their director's fees. Deferral elections are effective for the Plan year and
are irrevocable. The Plan allows for additional matching contributions by the Registrant for
amounts that would be paid if they do not exceed the allowable amounts under the Registrant's
tax-qualified 401(k) plan. Generally, the Company will make a 100% matching contribution with
respect to deferrals under the Plan on the first 5% of an employee's salary and bonuses. In
addition, the Board of Directors may make discretionary contributions to the accounts of any or all
participants. Each Obligation will be payable in a lump sum or in equal installments for 5, 10, or
15 years when a participant retires or becomes disabled. A participant may also elect at the time
they choose to make deferrals, to have a portion of his or her vested account paid out at a
specified time in a lump sum or in annual installments for 2, 3, 4, or 5, years. The benefit
payments are taxable to the participant. In addition, a Participant may request a withdrawal of
his interest in the Obligation prior to such dates on account of a hardship (as defined by the
Plan) or otherwise make a withdrawal with a resulting penalty. The amount of the Company's
Obligation to each Participant will be adjusted to reflect the investment experience of the
investment funds in which the Participant's interest in the Obligations is deemed to be invested.
The investment funds are selected by the Plan's Administrative Committee. Each Participant may
elect among these investment funds, those in which his interest in the Obligations will be deemed
to be invested. The Obligations will be denominated and payable in United States dollars.
Neither a Participant nor any other person may assign, alienate, sell, seize, sequester,
transfer, pledge, or encumber his or her interest in the Obligations prior to actual payment of
deferred compensation, except by will or by the laws of descent and distribution and only to the
extent permitted under the Plan.
The Company reserves the right in its sole discretion to amend, suspend or terminate the Plan
at any time, except that no such action shall reduce the amount already credited in a Participant's
Account without the consent of the person affected.
The Obligations are not convertible into another security of the Company. The Obligations will
not have the benefit of a negative pledge or any other affirmative or negative covenant on the part
of the Company.
The foregoing is not a complete legal description of the Obligations, and is qualified in its
entirety by reference to the Plan.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
The validity of the issuance of the shares of common stock offered hereby and certain other
legal matters will be passed upon for us by Kilpatrick Stockton LLP, Atlanta, Georgia. As of the
date of this prospectus supplement, Kilpatrick Stockton attorneys participating in this matter own
approximately 21,450 shares of our common stock.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The Registrant's Articles of Incorporation provide that no director shall be personally liable
to the Registrant or its shareholders for breach of his or her duty of care or other duty as a
director, but only to the extent permitted from time to time by the Georgia Business Corporation
Code.
The Registrant's Bylaws require the Registrant to indemnify directors, officers, employees,
and agents against judgments, fines, penalties, amounts paid in settlement, and expenses, including
attorney's fees, resulting from various types of legal actions or proceedings instituted by third
parties if the actions of the director, officer, employee, or agent being indemnified meet the
standards of conduct specified therein.
In addition, the Bylaws require the Registrant to indemnify directors, officers, employees,
and agents for expenses actually and reasonably incurred in connection with legal actions or
proceedings instituted by or in the right of the Registrant to procure a judgment in our favor, if
the actions of the director, officer, employee, or agent
being indemnified meet the standards of conduct set forth therein. However, we will not indemnify
a director, officer, employee, or agent for such expenses if such person is adjudged liable to the
Registrant, unless so ordered by the court in which the legal action or proceeding is brought.
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A determination concerning whether or not the applicable standard of conduct has been met by a
director, officer, employee, or agent seeking indemnification must be made by (1) a disinterested
majority of the board of directors, (2) our legal counsel, if a quorum of disinterested directors
is not obtainable or if the disinterested directors so order, or (3) an affirmative vote of a
majority of shares held by the shareholders. No indemnification may be made to or on behalf of a
director, officer, employee or agent in connection with any other proceeding in which such person
was adjudged liable on the basis that personal benefit was improperly received by him or her.
As provided under Georgia law, the liability of a director may not be eliminated or limited
(1) for any appropriation, in violation of his duties, of any business opportunity of the
Registrant, (2) for acts or omissions which involve intentional misconduct or a knowing violation
of law, (3) for unlawful corporate distributions or (4) for any transaction from which the director
received an improper benefit.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to the Registrant's directors, officers and controlling persons pursuant to the foregoing
provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and
Exchange Commission, such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable.
The Registrant's directors and officers are insured against losses arising from any claim
against them as such for wrongful acts or omissions, subject to limitations.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
Not applicable.
ITEM 8. EXHIBITS
The exhibits included as part of this Registration Statement are as follows:
Exhibit
Number
Description
4.1
United Community Banks, Inc., Deferred Compensation Plan, effective as of October
21, 2004 (incorporated by reference to Exhibit 10.2 to the Registrant's Quarterly Report
on Form 10-Q for the quarter ended September 30, 2004, File No. 0-21656, filed with the
Commission on November 9, 2004).
4.2
Amendment No. 1 to United Community Banks, Inc. Deferred Compensation Plan,
effective as of May 13, 2005 (incorporated by reference to Exhibit 10.4 to the
Registrant's Current Report on Form 8-K, File No. 0-21656, filed with the Commission on
May 17, 2005).
5
Opinion of Kilpatrick Stockton, LLP
23.1
Consent of Porter Keadle Moore, LLP
23.2
Consent of Kilpatrick Stockton LLP (included in Exhibit 5)
24
Power of Attorney (included on Signature Page of this Registration Statement)
ITEM 9. UNDERTAKINGS
(a) The undersigned Registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as
amended (the "Securities Act");
Table of Contents
(ii) To reflect in the prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof) which, individually or
in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in the effective
registration statement.
(iii) To include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such information in
the registration statement;
Provided, however,
that paragraphs (1)(i) and (1)(ii) do not apply if the information required
to be included in a post-effective amendment by those paragraphs is contained in periodic reports
filed by the Registrant pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), that are incorporated by reference in the registration statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a)
or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in
the Registration Statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial
bona fide
offering thereof.
(c) The undersigned Registrant hereby undertakes to deliver or cause to be delivered with the
prospectus, to each person to whom the prospectus is sent or given, the latest annual report to
security holders that is incorporated by reference in the prospectus and furnished pursuant to and
meeting the requirements of Rule 14a-3 or Rule 14c-3 under the Securities Exchange Act of 1934;
and, where interim financial information required to be presented by Article 3 of Regulation S-X is
not set forth in the prospectus, to deliver, or cause to be delivered to each person to whom the
prospectus is sent or given, the latest quarterly report that is specifically incorporated by
reference in the prospectus to provide such interim financial information.
(d) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to
directors, officers and controlling persons of the Registrant pursuant to the provisions of the
Articles of Incorporation or Bylaws or otherwise, the Registrant has been advised that in the
opinion of the Commission such indemnification is against public policy as expressed in the
Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by
a director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Blairsville, State of Georgia, on May 17, 2005.
UNITED COMMUNITY BANKS, INC.
By:
/s/   Jimmy C. Tallent
Jimmy C. Tallent
President and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints Jimmy C. Tallent and
Robert L. Head, Jr., and either of them, his/her true and lawful attorneys-in-fact with full power
of substitution and resubstitution, for him/her and in his/her name, place and stead, in any and
all capacities, to sign any and all amendments (including post-effective amendments) to this
Registration Statement and to cause the same to be filed, with all exhibits thereto and other
documents in connection therewith, with the Securities and Exchange Commission, hereby granting to
said attorneys-in-fact and agents, full power and authority to do and perform each and every act
and thing whatsoever requisite and desirable to be done in and about the premises, as fully to all
intents and purposes as the undersigned might or could do in person, hereby ratifying and
confirming all acts and things that said attorneys-in-fact and agents, or their substitutes or
substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons, in the capacities indicated, on May 17, 2005.
Signature
Title
/s/   Jimmy C. Tallent
Jimmy C. Tallent
President, Chief Executive Officer and Director
(Principal Executive Officer)
/s/   Rex S. Schuette
Rex S. Schuette
Executive Vice President and Chief Financial Officer
(Principal Financial Officer)
/s/   Alan H. Kumler
Alan H. Kumler
Senior Vice President, Controller and Chief
Accounting Officer
(Principal Accounting Officer)
/s/   Robert L. Head, Jr.
Robert L. Head, Jr.
Chairman of the Board
/s/   W. C. Nelson, Jr.
W. C. Nelson, Jr.
Vice Chairman of the Board
Table of Contents
Signature
Title
/s/  A. William Bennett
A. William Bennett
Director
/s/  Robert H. Blalock
Robert H. Blalock
Director
/s/  Guy W. Freeman
Guy W. Freeman
Director
/s/  Thomas C. Gilliland
Thomas C. Gilliland
Director
/s/  Charles Hill
Charles Hill
Director
/s/  Hoyt O. Holloway
Hoyt O. Holloway
Director
/s/  Clarence W. Mason, Sr.
Clarence W. Mason, Sr.
Director
/s/  Tim Wallis
Tim Wallis
Director
Table of Contents
EXHIBIT INDEX
Exhibit Number
Description
5
Opinion of Kilpatrick Stockton LLP
23.1
Consent of Porter Keadle Moore, LLP
23.2
Consent of Kilpatrick Stockton LLP (included in Exhibit 5)
24
Power of Attorney (included on Signature Page of this Registration Statement)