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<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

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

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 OR 15(d) of The Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): August 28, 2008</B>

<P style="font-size: 18pt" align="center"><B>APARTMENT INVESTMENT AND
MANAGEMENT COMPANY<BR>
</B><FONT style="font-size: 10pt">(Exact name of
registrant as specified in its charter) </FONT>
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cellpadding="0" width="100%" border="0">

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  <TD width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="33%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
  <TD width="32%">&nbsp;</TD>
 </TR>
 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>MARYLAND</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>001-13232</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>84-1259577</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

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cellpadding="0" width="100%" border="0">

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  <TD width="49%">&nbsp;</TD>
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  <TD width="49%">&nbsp;</TD>
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 <TR valign="bottom">
  <TD style="border-bottom: #000000 1px solid"><B>4582 SOUTH ULSTER STREET
PARKWAY<BR>
SUITE 1100, DENVER, CO <BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>80237</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
 </TR>

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<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(303) 757-8101</B>
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cellpadding="0" width="30%" border="0">

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  <TD style="border-bottom: #000000 1px solid" nowrap><B>NOT
APPLICABLE<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P style="font-size: 10pt" align="left"><B>ITEM 8.01. Other Events.</B>

<P style="font-size: 10pt" align="left">On August&nbsp;28, 2008, Apartment
Investment and Management Company (&#8220;Aimco&#8221;) issued a press release
relating to the special dividend paid on August&nbsp;29, 2008, to
Aimco&#8217;s stockholders of record at the close of business on July&nbsp;28,
2008. A copy of the press release is filed as Exhibit&nbsp;99.1 to this
Current Report on Form 8-K and incorporated by reference herein.

<P style="font-size: 10pt" align="left">Accounting principles generally
accepted in the United States (GAAP)&nbsp;require that all reported per share
data, for current and prior periods, be adjusted to reflect the issuance of the
shares in connection with the special dividend as if such shares had been
issued at the beginning of the earliest period presented.

<P style="font-size: 10pt" align="left">Aimco has furnished the material on
Exhibit&nbsp;99.2 to facilitate an understanding of the effect of shares issued
in connection with the special dividends declared in
December&nbsp;2007 and July&nbsp;2008 on
previously reported Earnings per share, Funds from Operations per share and
Adjusted Funds from Operations per share.

<P style="font-size: 10pt" align="left"><B>ITEM 9.01. Financial Statements and
Exhibits.</B>


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style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000" valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD style="border-bottom: 1px solid #000000" nowrap align="left" width="3%">Exhibit<BR>Number</TD>
  <TD width="1%">&nbsp;</TD>
  <TD valign="bottom" style="border-bottom: 1px solid #000000" nowrap align="left">Description</TD>
</TR>

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

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style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000" valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD nowrap align="left" width="8%">99.1</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>Aimco Press Release dated August&nbsp;28, 2008</TD>
 </TR>

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

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD nowrap align="left" width="8%">99.2</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>Aimco Financial and Share Information Adjusted for Special
Dividends - September 2008</TD>
 </TR>

</TABLE>


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

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

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<P style="font-size: 10pt" align="center">SIGNATURE

<P style="font-size: 10pt; text-indent: 4%" align="left">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
thereunto duly authorized.

<P style="font-size: 10pt; text-indent: 4%" align="left">Dated:
September&nbsp;4, 2008


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  <TD align="left">&nbsp;</TD>
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  <TD align="left">Apartment Investment and Management Company</TD>
</TR>

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

 <TR>
  <TD align="left">&nbsp;</TD>
  <TD align="left">&nbsp;</TD>
  <TD align="left">&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid" align="left">/s/ Thomas M. Herzog</TD>
</TR>

 <TR>
  <TD align="left">&nbsp;</TD>
  <TD align="left">&nbsp;</TD>
  <TD align="left">&nbsp;</TD>
  <TD align="left">Thomas M. Herzog<BR>
Executive Vice President and Chief Financial Officer</TD>
</TR>
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<P style="display: none; font-size: 10pt" align="center">3
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<P style="font-size: 10pt" align="center">EXHIBIT INDEX








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border="0">


 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000" valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD style="border-bottom: 1px solid #000000" nowrap align="left" width="3%"><B>Exhibit<BR>Number</B></TD>
  <TD width="1%">&nbsp;</TD>
  <TD valign="bottom" style="border-bottom: 1px solid #000000" nowrap align="CENTER"><B>Description</B></TD>
</TR>

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

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000" valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD nowrap align="left" width="8%">99.1</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>Aimco Press Release dated August&nbsp;28, 2008</TD>
 </TR>

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

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="7%">&nbsp;</TD>
  <TD nowrap align="left" width="8%">99.2</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>Aimco Financial and Share Information Adjusted for Special
Dividends - September 2008</TD>
 </TR>

</TABLE>


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

<P style="display: none; font-size: 10pt" align="center">4
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{"company-data": {"conformed-name": "APARTMENT INVESTMENT & MANAGEMENT CO", "cik": "0000922864", "assigned-sic": "6798", "irs-number": "841259577", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-13232", "film-number": "081057259"}, "business-address": {"street1": "4582 S ULSTER ST PARKWAY", "city": "DENVER", "state": "CO", "zip": "80237", "phone": "3037578101"}, "mail-address": {"street1": "4582 S ULSTER ST PARKWAY", "city": "DENVER", "state": "CO", "zip": "80237"}}
Filed by Bowne Pure Compliance
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): August 28, 2008
APARTMENT INVESTMENT AND
MANAGEMENT COMPANY
(Exact name of
registrant as specified in its charter)
MARYLAND
001-13232
84-1259577
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
4582 SOUTH ULSTER STREET
PARKWAY
SUITE 1100, DENVER, CO
80237
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(303) 757-8101
NOT
APPLICABLE
(Former name or former address if changed since last report.)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 8.01. Other Events.
On August 28, 2008, Apartment
Investment and Management Company ("Aimco") issued a press release
relating to the special dividend paid on August 29, 2008, to
Aimco's stockholders of record at the close of business on July 28,
2008. A copy of the press release is filed as Exhibit 99.1 to this
Current Report on Form 8-K and incorporated by reference herein.
Accounting principles generally
accepted in the United States (GAAP) require that all reported per share
data, for current and prior periods, be adjusted to reflect the issuance of the
shares in connection with the special dividend as if such shares had been
issued at the beginning of the earliest period presented.
Aimco has furnished the material on
Exhibit 99.2 to facilitate an understanding of the effect of shares issued
in connection with the special dividends declared in
December 2007 and July 2008 on
previously reported Earnings per share, Funds from Operations per share and
Adjusted Funds from Operations per share.
ITEM 9.01. Financial Statements and
Exhibits.
Exhibit
Number
Description
99.1
Aimco Press Release dated August 28, 2008
99.2
Aimco Financial and Share Information Adjusted for Special
Dividends - September 2008
SIGNATURE
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
thereunto duly authorized.
Dated:
September 4, 2008
Apartment Investment and Management Company
/s/ Thomas M. Herzog
Thomas M. Herzog
Executive Vice President and Chief Financial Officer
EXHIBIT INDEX
Exhibit
Number
Description
99.1
Aimco Press Release dated August 28, 2008
99.2
Aimco Financial and Share Information Adjusted for Special
Dividends - September 2008