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.