Item 2.02. Results of Operations and Financial Condition.
On February 23, 2009, TierOne Corporation issued a press release announcing its annual and quarterly financial results for the reporting period ended December 31, 2008. A copy of the press release is being furnished as Exhibit 99 to this Current Report on Form 8-K and is incorporated into this Form 8-K by reference
Item 9.01. Financial Statements and Exhibits.
The following exhibit is being furnished herewith:
99 Press Release of TierOne Corporation, dated February 23, 2009.

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