8-KExhibits & Filings

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

Filed December 8, 2006For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed a Form 8-K on December 7, 2006, reporting an event date of December 6, 2006. This filing primarily serves to provide an update on exhibits related to specific debt issuances. Specifically, it includes tax opinions from Davis Polk & Wardwell concerning two series of notes: "Lesser Index Buffered Return Enhanced Notes" linked to the TOPIX® and Nikkei 225 Indices, due in December 2008, and "Return Enhanced Notes" linked to the S&P 500® Index, due in December 2007. For investors, this filing is largely procedural and focuses on the legal and tax aspects of these structured financial products. It does not contain material financial performance updates, strategic changes, or significant business events. The primary takeaway for investors is confirmation of the tax structuring and legal opinions for these particular note offerings, which are incorporated by reference into a prior registration statement.

Key Highlights

  • 1JPM filed an 8-K on December 7, 2006, with an event date of December 6, 2006.
  • 2The filing's primary purpose is to report exhibits related to specific debt issuances.
  • 3Exhibit 8.1 is a Tax Opinion from Davis Polk & Wardwell for "Lesser Index Buffered Return Enhanced Notes" linked to TOPIX® and Nikkei 225 Indices, due December 11, 2008.
  • 4Exhibit 8.2 is a Tax Opinion from Davis Polk & Wardwell for "Return Enhanced Notes" linked to the S&P 500® Index, due December 19, 2007.
  • 5These exhibits are incorporated by reference into a prior Registration Statement on Form S-3ASR.
  • 6The filing does not report new financial results or significant operational changes.

Frequently Asked Questions

The main purpose of this 8-K filing is to provide legal and tax documentation, specifically tax opinions from Davis Polk & Wardwell, for two distinct series of structured notes that JPMorgan Chase & Co. has issued or is offering.

No, this filing does not contain any significant financial updates, such as earnings reports, or material business developments. It solely concerns the exhibits related to specific note issuances.

These are structured financial products issued by JPMorgan Chase. The "Lesser Index Buffered Return Enhanced Notes" are linked to the performance of the TOPIX® and Nikkei 225 Indices, with a buffer feature. The "Return Enhanced Notes" are linked to the performance of the S&P 500® Index. The tax opinions confirm certain tax treatments associated with these notes.

This 8-K filing incorporates the exhibits by reference into a Registration Statement on Form S-3ASR (file number 333-130051). Investors seeking more details about these specific notes or JPMorgan Chase's overall financial health should consult the referenced registration statement and other SEC filings, such as quarterly (10-Q) and annual (10-K) reports.