8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 25, 2006)

Filed July 25, 2006For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

This 8-K filing by JPMORGAN CHASE & CO. (JPM), dated July 25, 2006, primarily serves to disclose exhibits related to various structured financial products. The core of the report centers on tax opinions provided by Davis Polk & Wardwell for several series of notes, including Buffered Return Enhanced Notes linked to the S&P 500® Index and Nikkei 225 Index, as well as Annual Review Notes and Reverse Exchangeable Notes. These disclosures are relevant to investors holding or considering these specific note issuances.

Key Highlights

  • 1Filing discloses tax opinions from Davis Polk & Wardwell for several note issuances.
  • 2Includes tax opinions for Buffered Return Enhanced Notes linked to the S&P 500® Index (maturity Nov 7, 2007).
  • 3Includes tax opinions for Annual Review Notes linked to the S&P 500® Index (maturity Aug 6, 2009).
  • 4Includes tax opinions for Buffered Return Enhanced Notes linked to the Nikkei 225 Index (maturity Sep 6, 2007).
  • 5Includes tax opinions for Annual Review Notes linked to the Nikkei 225 Index (maturity Aug 6, 2009).
  • 6Includes tax opinions for Reverse Exchangeable Notes (maturity July 25, 2007) linked to a Reference Stock Issuer.
  • 7These exhibits are incorporated by reference into a previously filed Form S-3ASR registration statement.

Frequently Asked Questions

The primary purpose of this 8-K filing is to disclose exhibits, specifically tax opinions from Davis Polk & Wardwell, concerning various structured note products issued by JPMORGAN CHASE & CO.

The filing covers tax opinions for several types of notes, including Buffered Return Enhanced Notes (linked to S&P 500® and Nikkei 225), Annual Review Notes (linked to S&P 500® and Nikkei 225), and Reverse Exchangeable Notes linked to a reference stock.

The tax opinions were provided by the law firm Davis Polk & Wardwell.

These exhibits are incorporated by reference into a previously filed Form S-3ASR registration statement, indicating they are related to the ongoing registration of securities and provide supporting documentation for specific note issuances.