Summary
JPMorgan Chase & Co. (JPM) filed an 8-K report on November 7, 2006, primarily to disclose exhibits related to various debt securities. The key information for investors revolves around the tax opinions provided by Davis Polk & Wardwell for several note offerings. These include Buffered Return Enhanced Notes linked to the Russell 2000® Index and the Dow Jones EURO STOXX 50® Index, Principal Protected Notes linked to the Dow Jones EURO STOXX 50®, and Reverse Exchangeable Notes linked to Cameco Corporation stock.
Key Highlights
- 1The 8-K filing discloses tax opinions from legal counsel Davis Polk & Wardwell for multiple structured note offerings.
- 2Included are tax opinions for Buffered Return Enhanced Notes linked to the Russell 2000® Index, maturing November 21, 2007.
- 3Tax opinions are also provided for Buffered Return Enhanced Notes tied to the Dow Jones EURO STOXX 50® Index, with a maturity of November 21, 2007.
- 4A tax opinion for Principal Protected Notes linked to the Dow Jones EURO STOXX 50® Index, due October 31, 2007, is also listed.
- 5The filing includes a tax opinion for 12.25% Reverse Exchangeable Notes, due November 9, 2007, linked to the common stock of Cameco Corporation.
- 6These exhibits are incorporated by reference into JPMorgan Chase & Co.'s effective Registration Statement on Form S-3ASR.