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):  July 19, 2018

ILG, Inc.

(Exact name of registrant as specified in charter)

Registrant’s telephone number, including area code:            (305) 666‑1861

(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:

☑Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐Soliciting material pursuant to Rule 14a‑12 under the Exchange Act (17 CFR 240.14a‑12)

☐Pre-commencement communications pursuant to Rule 14d‑2(b) under the Exchange Act (17 CFR 240.14d‑2(b))

☐Pre-commencement communications pursuant to Rule 13e‑4(c) under the Exchange Act (17 CFR 240.13e‑4(c))

 Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933(§230.405 of this chapter) or Rule 12b‑2 of the Securities Exchange Act of 1934 (§240.12b‑2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

ITEM 8.01.    Other Events.

ILG, Inc. (“ILG”) is filing this Current Report on Form 8‑K to revise its historical “Selected Financial Data,” “Management Discussion and Analysis of Financial Condition and Results of Operations,”  and “ILG’s Principles of Financial Reporting” comprising Items 6 and 7 of ILG’s 2017 Annual Report on Form 10‑K.  These sections have been recast to reflect ILG’s adoption of the Financial Accounting Standard Board’s Accounting Standards Codification Topic 606 “Revenue from Contracts with Customers” (“ASC 606”) on a retrospective basis to facilitate ILG’s previously announced transaction with Marriott Vacations Worldwide Corporation.

The revised Items 6 and 7 are filed as Exhibit 99.1 to this Current Report on Form 8‑K and are incorporated herein by reference. They have been updated in compliance with generally accepted accounting principles to reflect the retrospective adoption of ASC 606 for the respective periods noted.

Except as described above, we have not modified or updated other disclosures contained in ILG’s Consolidated Financial Statements and Notes thereto included in the 2017 Form 10‑K, as amended by the Current Report on Form 8‑K filed June 5, 2018. Accordingly, this Form 8‑K, with the exception of the foregoing, does not reflect events occurring after the date of filing of the 2017  Form 10‑K or update disclosures to already disclosed subsequent events or that are affected by any further subsequent events. Consequently, all other information not affected by the additions described above is unchanged and reflects the disclosures and other information made at the dates of the filing of the 2017 Form 10‑K and should be read in conjunction with our filings with the SEC subsequent to such dates, including amendments to such filings, if any.

ITEM 9.01.    Financial Statements and Exhibits.

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.

Date:  July 19, 2018