8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Dec 19, 2006)

Filed December 19, 2006For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. filed an 8-K on December 19, 2006, primarily to disclose several tax opinions from Davis Polk & Wardwell. These opinions relate to various structured notes with different index linkages and maturity dates. Investors should note that this filing does not contain new financial results or material business updates, but rather legal opinions supporting the tax treatment of specific financial products offered by the company. The disclosed tax opinions pertain to "Return Enhanced Notes" and "Buffered Return Enhanced Notes" linked to indices such as the S&P 500®, Dow Jones EURO STOXX 50®, and several Asian market indices. The inclusion of these opinions suggests that JPMorgan Chase & Co. is actively issuing and marketing these types of complex financial instruments, and providing assurances on their tax implications to potential investors.

Key Highlights

  • 1Filing primarily consists of tax opinions from Davis Polk & Wardwell.
  • 2Opinions relate to structured financial products, specifically "Return Enhanced Notes" and "Buffered Return Enhanced Notes".
  • 3The notes are linked to various equity indices including the S&P 500®, Dow Jones EURO STOXX 50®, and several Asian market indices.
  • 4Maturity dates for these notes range from January 2008 to January 2010.
  • 5This 8-K filing does not include updated financial statements or significant operational disclosures.
  • 6The documents are incorporated by reference into JPMorgan Chase & Co.'s Form S-3ASR registration statement.

Frequently Asked Questions

The main purpose of this 8-K filing is to disclose tax opinions provided by Davis Polk & Wardwell concerning specific structured notes issued by JPMorgan Chase & Co. It serves to inform investors about the tax treatment of these financial products.

No, this specific 8-K filing does not contain new financial results or material business updates. Its content is limited to legal opinions related to the tax aspects of certain notes.

The tax opinions cover "Return Enhanced Notes" and "Buffered Return Enhanced Notes." These are structured financial products whose returns are linked to the performance of various equity indices.

Tax opinions from legal counsel generally provide an analysis of potential tax consequences based on current tax laws and the facts presented. They are not guarantees and do not bind the IRS. Investors should consult with their own tax advisors for personalized advice.