8-KExhibits & Filings

BANK OF AMERICA CORP /DE/ 8-K Report, Exhibit Filing (Jun 4, 2018)

Filed June 4, 2018For Securities:BACBAC-PBBAC-PKBAC-PLBAC-PMBAC-PNBAC-PSBML-PJBAC-PEBAC-PPBAC-PQBACRPBML-PGBML-PHBML-PLBAC-POMER-PK

Summary

This 8-K filing by Bank of America Corporation (BAC) on June 4, 2018, is primarily informational, concerning the filing of exhibits related to previously established Medium-Term Note (MTN) programs. Specifically, the company is filing tax opinions and related consents from Sidley Austin LLP concerning certain Series M Notes and Series A Notes offered under existing SEC registration statements. For investors, this filing does not represent a new offering or material financial event. Instead, it serves to fulfill regulatory requirements by providing legal opinions supporting the tax treatment of debt instruments that are part of ongoing funding strategies. Investors interested in BAC's debt structure may note these filings as they relate to the transparency and legal standing of their medium-term note offerings.

Key Highlights

  • 1Filing of tax opinions from Sidley Austin LLP regarding Medium-Term Notes.
  • 2Opinions cover tax matters for Series M Notes and Series A Notes.
  • 3These exhibits are incorporated by reference into existing SEC registration statements (Form S-3).
  • 4The filing pertains to previously established debt issuance programs, not new offerings.
  • 5No new financial results or operational updates are provided in this 8-K.
  • 6The filing supports the ongoing legal and tax compliance for BAC's debt financing activities.

Frequently Asked Questions

The primary purpose of this 8-K filing is to provide exhibits, specifically tax opinions and consents from Sidley Austin LLP, related to Bank of America's existing Medium-Term Note programs (Series M and Series A Notes). This is a regulatory disclosure, not an announcement of new financial performance or strategic changes.

No, this filing does not indicate a new debt issuance or offering. It relates to exhibits that are being filed in connection with previously established and registered Medium-Term Note programs under existing SEC registration statements.

These refer to different series of Medium-Term Notes that Bank of America Corporation and its subsidiary BofA Finance LLC have registered for offering under their respective SEC registration statements. The filing provides tax opinions related to these notes.

The tax opinions from Sidley Austin LLP provide legal counsel's assessment of certain tax matters related to the Series M and Series A Notes. These opinions are important for investors to understand the tax implications of purchasing these debt instruments and are a standard part of offering such securities.