<PAGE>
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13G
Under the Securities Exchange Act of 1934
(Initial Filing)*
Tier Technologies, Inc.
-----------------------
(Name of Issuer)
Common Stock
------------
(Title of Class of Securities)
88650Q100
---------
(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).
(Continued on following page(s))
Page 1 of 7 Pages
<PAGE>
CUSIP No. 88650Q100
- --------------------------------------------------------------------
1) Name of Reporting Person SAFECO Asset Management
S.S. or I.R.S. Identifica- Company
tion No. of Above Person
- --------------------------------------------------------------------
2) Check the Appropriate Box (a)
if a Member of a Group ----------------------------
(See Instructions) (b)
- --------------------------------------------------------------------
3) SEC Use Only
- --------------------------------------------------------------------
4) Citizenship or Place of State of Washington
Organization
- --------------------------------------------------------------------
Number of (5) Sole Voting
Shares Bene- Power 0
ficially ----------------------------------------------------
Owned by (6) Shared Voting
Reporting Power 465,800
Person With ----------------------------------------------------
(7) Sole Dispositive
Power 0
----------------------------------------------------
(8) Shared Dispositive
Power 465,800
9) Aggregate Amount Bene- 465,800(1)
ficially Owned by
Reporting Person
- --------------------------------------------------------------------
10) Check if the Aggregate
Amount in Row (9) Excludes
Certain Shares (See Instructions)
- --------------------------------------------------------------------
11) Percent of Class Represented
by Amount in Row 9 6.509%
- --------------------------------------------------------------------
12) Type of Reporting Person IA
(See Instructions)
- --------------------
(1) The Reporting Person disclaims any beneficial ownership of the shares
reported on this joint 13G. The reported shares are owned
beneficially by registered investment companies for which the
Reporting Person serves as an adviser.
Page 2 of 7 Pages
<PAGE>
CUSIP No. 88650Q100
- --------------------------------------------------------------------
1) Name of Reporting Person SAFECO Corporation
S.S. or I.R.S. Identifica-
tion No. of Above Person
- --------------------------------------------------------------------
2) Check the Appropriate Box (a)
if a Member of a Group ----------------------------
(See Instructions) (b)
- --------------------------------------------------------------------
3) SEC Use Only
- --------------------------------------------------------------------
4) Citizenship or Place of State of Washington
Organization
- --------------------------------------------------------------------
Number of (5) Sole Voting Power 0
Shares Bene- (6) Shared Voting ----------------------------------
ficially Power 582,200
Owned by
Reporting (7) Sole Disposi-
Person With tive Power 0
----------------------------------------------------
(8) Shared
Dispositive Power 582,200
- --------------------------------------------------------------------
9) Aggregate Amount Bene- 582,200(2)
ficially Owned by
Reporting Person
- --------------------------------------------------------------------
10) Check if the Aggregate
Amount in Row (9) Excludes
Certain Shares (See Instructions)
- --------------------------------------------------------------------
11) Percent of Class Represented
by Amount in Row 9 8.136%
- --------------------------------------------------------------------
12) Type of Reporting Person HC
(See Instructions)
- -----------------------
(2) The Reporting Person disclaims any beneficial ownership of the shares
reported on this joint 13G. The reported shares are owned
beneficially by registered investment companies for which a subsidiary
of the Reporting Person serves as adviser and by employee benefit
plans for which the Reporting Person is a plan sponsor.
Page 3 of 7 Pages
<PAGE>
CUSIP No. 88650Q100
- --------------------------------------------------------------------
Item 1(a). Name of Issuer: See front cover
Item 1(b). Address of Issuer Principal Executive Offices:
1350 Treat Blvd., Suite 250, Walnut Creek, CA 94596
Item 2(a). Name of Person(s) Filing: See Item 1 on cover page (pp 2-3).
Item 2(b). Address of Principal Business Office or, If None, Residence:
SAFECO Common Stock Trust and SAFECO Corporation: SAFECO Plaza, Seattle, WA
98185
SAFECO Asset Management Company: 601 Union Street, Suite 2500, Seattle, WA
98101
Item 2(c). Citizenship: See Item 4 on cover page (pp 2-3).
Item 2(d). Title of Class of Securities: See front cover page.
Item 2(e). CUSIP Number: See front cover page.
Item 3. If this statement is filed pursuant to Rules 13d-1(b) or 13d-2(b),
check whether the persons filing are:
(a) ( ) Broker or Dealer registered under Section 15 of the Act.
(b) ( ) Bank as defined in Section 3(a)(6) of the Act.
(c) ( ) Insurance Company as defined in Section 3(a)(19) of the Act.
(d) ( ) Investment Company registered under Section 8 of the Investment
Company Act.
(e) (X) Investment Advisor registered under Section 203 of the Investment
Advisers Act of 1940.
(f) ( ) Employee Benefit Plan, Pension Fund which is subject to
provisions of Employee Retirement Income Security Act of 1974
or Endowment Fund; see Rule 13d-1(b)(1)(ii)(F).
(g) (X) Parent Holding Company in accordance with Rule 13d-1(b)(ii)(G).
(h) ( ) Group, in accordance with Rule 13d-1(b)(1)(ii)(H).
Page 4 of 7 Pages
<PAGE>
CUSIP No. 88650Q100
Item 4. Ownership:
Items (a) through (c):See items 1 and 5-11 of the cover pages
(pp 2-3).
SAFECO Asset Management Company and SAFECO Corporation expressly
declare that the filing of this statement on Schedule 13G shall
not be construed as an admission that they are, for the purposes
of Section 13(d) or 13(g) of the Securities and Exchange Act of
1934, the beneficial owners of any securities covered by this
statement. Each of such companies is filing this statement
because it is considered an indirect beneficial owner of such
securities based on its ownership or control of one or more
investment companies which directly own such shares.
Item 5. Ownership of 5% or Less of a Class: Not applicable.
Item 6. Ownership of More than 5% on Behalf of Another Person: Not applicable.
Item 7. Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company.
SAFECO Asset Management Company is the subsidiary on which SAFECO
Corporation is reporting as the parent holding company. SAFECO
Asset Management Company is an investment adviser as specified in
Item 12 on the cover page (p. 2), and reported shares are owned
beneficially by registered investment companies for which SAFECO
Asset Management Company serves as investment adviser.
Item 8. Identification and Classification of Members of the Group. Not
applicable.
Item 9. Notice of Dissolution of Group. Not applicable.
Item 10. Certification.
By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were acquired in the
ordinary course of business and were not acquired for the purpose
of and do not have the effect of changing or influencing the
control of the issuer of such securities and were not acquired in
connection with or as a participant in any transaction having
such purposes or effect.
Page 5 of 7 Pages
<PAGE>
CUSIP No. 88650Q100
Exhibits.
The statement required by Rule 13d-1(f) is attached as Exhibit A.
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.
Date: February 10, 1998 SAFECO Corporation
By /s/ Ronald L. Spaulding
-------------------------------------
Ronald L. Spaulding, Treasurer
SAFECO Asset Management Company
By /s/ Neal A. Fuller
-------------------------------------
Neal A. Fuller, Secretary
Page 6 of 7 Pages
<PAGE>
EXHIBIT A
Agreement for filing Schedule 13-G.
Pursuant to the requirements of Regulation 13d-1(d), SAFECO Corporation and
SAFECO Asset Management Company each agree that Schedule 13-G filed by them with
regard to Tier Technologies, Inc.'s common stock is filed on behalf of each of
them.
Date: February 10, 1998 SAFECO Corporation
By /s/ Ronald L. Spaulding
-------------------------------------
Ronald L. Spaulding, Treasurer
SAFECO Asset Management Company
By Neal A. Fuller
-------------------------------------
Neal A. Fuller, Secretary
Page 7 of 7 Pages
