What is the main purpose of this 8-K filing?

The primary purpose of this 8-K filing is to publicly disclose tax opinions from legal counsel (Davis Polk & Wardwell) regarding several series of structured notes issued by JPMorgan Chase & Co. These opinions are typically required for investors in such instruments to understand the tax implications of their investment.

What types of financial products are mentioned in this report?

The report mentions various structured notes, including 'Buffered Return Enhanced Notes' and 'Return Enhanced Notes'. These notes are linked to the performance of specific market indices like the Dow Jones EURO STOXX 50®, the S&P 500®, the Russell 2000®, and the Nikkei 225 Index.

What is the significance of the incorporated registration statement?

The filing indicates that these exhibits are incorporated by reference into JPMorgan Chase & Co.'s Form S-3ASR registration statement. This means the tax opinions are now officially part of the broader offering documentation for these securities, which are already registered for sale.

Are there any financial results or operational updates in this filing?

No, this particular 8-K filing does not contain financial results or updates on the company's operational performance. Its sole purpose, based on the provided content, is to present exhibits related to tax opinions for specific note issuances.

JPMORGAN CHASE & CO 8-K SEC Disclosure

Summary

JPMorgan Chase & Co. filed an 8-K report on October 3, 2006, primarily to disclose tax opinions related to various structured note offerings. These exhibits, prepared by Davis Polk & Wardwell, cover several types of notes, including Buffered Return Enhanced Notes and Return Enhanced Notes, linked to diverse market indices such as the Dow Jones EURO STOXX 50®, the S&P 500®, the Russell 2000®, and the Nikkei 225 Index. The maturity dates for these notes range from October 2007 to October 2009.

Key Highlights

1Filing of tax opinions by Davis Polk & Wardwell for multiple JPMorgan Chase & Co. structured note offerings.
2Inclusion of tax opinions for Buffered Return Enhanced Notes linked to the Dow Jones EURO STOXX 50® Index (due October 2007).
3Inclusion of tax opinions for Buffered Return Enhanced Notes linked to the S&P 500® Index (due March 2008).
4Inclusion of tax opinions for Return Enhanced Notes linked to the Russell 2000® Index (due October 2007).
5Inclusion of tax opinions for Annual Review Notes linked to the Nikkei 225 Index (due October 2009).
6Inclusion of tax opinions for a second series of Buffered Return Enhanced Notes linked to the Russell 2000® Index (due October 2007).
7The filings are incorporated by reference into JPMorgan Chase & Co.'s existing registration statement on Form S-3ASR.

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Oct 3, 2006)

Summary

Key Highlights

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