<PAGE>
---------------------------
OMB APPROVAL
---------------------------
OMB number: 3235-0145
Expires: August 31, 1999
Estimated average burden
hours per response... 14.90
---------------------------
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
SCHEDULE 13G
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(AMENDMENT NO. 1 )*
-----
Tier Technologies, Inc.
-------------------------------------------------------------
(Name of Issuer)
Class B Common Stock
---------------------------------------------------
(Title of Class of Securities)
88650Q 10 0
-----------------------------------------
(CUSIP Number)
*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.
The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).
Page 1 of 4 Pages
<PAGE>
- ----------------------- ---------------------
CUSIP NO. 88650Q 10 0 13G PAGE 2 OF 4 PAGES
- ----------------------- ---------------------
- ------------------------------------------------------------------------------
NAME OF REPORTING PERSONS
1 I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (entities only).
James L. Bildner
- ------------------------------------------------------------------------------
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
2 (a) [_]
(b) [_]
- ------------------------------------------------------------------------------
SEC USE ONLY
3
- ------------------------------------------------------------------------------
CITIZENSHIP OR PLACE OF ORGANIZATION
4
United States
- ------------------------------------------------------------------------------
SOLE VOTING POWER
5
NUMBER OF 479,299
SHARES -----------------------------------------------------------
SHARED VOTING POWER
BENEFICIALLY 6
1,659,762
OWNED BY
-----------------------------------------------------------
EACH SOLE DISPOSITIVE POWER
7
REPORTING 479,299
PERSON -----------------------------------------------------------
SHARED DISPOSITIVE POWER
WITH 8
0
- ------------------------------------------------------------------------------
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
9
2,139,061
- ------------------------------------------------------------------------------
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
10
- ------------------------------------------------------------------------------
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
11
17.4%
- ------------------------------------------------------------------------------
TYPE OF REPORTING PERSON
12
IN
- ------------------------------------------------------------------------------
Page 2 of 4 pages
<PAGE>
SCHEDULE 13G
Item 1(a) Name of Issuer:
Tier Technologies, Inc.
Item 1(b) Address of Issuer's Principal Executive Offices:
1350 Treat Boulevard, Suite 250
Walnut Creek, CA 94596
Item 2(a) Name of Person Filing:
James L. Bildner
Item 2(b) Address of Principal Business Office or, if none, Residence:
c/o/ Tier Technologies, Inc.
1350 Treat Boulevard, Ste. 250
Walnut Creek, CA 94596
Item 2(c) Citizenship:
United States
Item 2(d) Title of Class of Securities:
Class B Common Stock
Item 2(e) CUSIP Number:
88650Q 10 0
Item 3 Not applicable
Item 4 Ownership
(a) Amount Beneficially Owned:
2,139,061
(b) Percent of Class
17.4%
(c) Number of shares as to which such person has:
i) sole power to vote or to direct the vote:
479,299
ii) shared power to vote or to direct the vote:
1,659,762
iii) sole power to dispose or to direct the disposition of:
479,299
iv) shared power to dispose or to direct the disposition of
None
Item 5 Ownership of Five Percent or Less of a Class:
Not applicable
Item 6 Ownership of More than Five Percent on Behalf of Another Person:
Not applicable
Page 3 of 4
<PAGE>
Item 7 Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on By the Parent Holding Company:
Not applicable
Item 8 Identification and Classification of Members of the Group:
Not applicable
Item 9 Notice of Dissolution of the Group:
Not applicable
Item 10 Certification
Not applicable
Signature
After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.
February 14, 1999
--------------------------------------
/s/ James L. Bildner
--------------------------------------
Signature
Chairman of the Board and Chief
Executive Officer
--------------------------------------
Name/Title
Page 4 of 4