8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Dec 26, 2006)

Filed December 26, 2006For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on December 26, 2006, primarily to include an exhibit: a tax opinion from Simpson Thacher & Bartlett LLP. This opinion relates to "Auto Callable Knock-Out Notes Linked to the streetTRACKS(R) Gold Trust due February 26, 2008." For investors, this filing indicates JPM's ongoing issuance of structured financial products. The tax opinion itself is crucial for understanding the U.S. federal income tax implications for holders of these specific notes. The filing does not contain any new financial results or significant business updates. Instead, it serves a procedural purpose by formalizing the inclusion of the tax advice concerning a particular debt instrument. Investors interested in this specific note issuance should refer to the referenced pricing supplement and product supplement for detailed terms and tax consequences, as the 8-K only provides the legal opinion confirming the accuracy of the tax summary within those documents.

Key Highlights

  • 1Filing of an 8-K on December 26, 2006, by JPMORGAN CHASE & CO.
  • 2Exhibit 8.1: Tax Opinion from Simpson Thacher & Bartlett LLP.
  • 3Tax opinion pertains to "Auto Callable Knock-Out Notes Linked to the streetTRACKS(R) Gold Trust due February 26, 2008."
  • 4The notes are linked to the performance of the streetTRACKS(R) Gold Trust.
  • 5The filing confirms the accuracy of the U.S. federal income tax consequences as described in the related product supplement and pricing supplement.
  • 6This 8-K filing serves to incorporate by reference the tax opinion into JPM's S-3ASR Registration Statement.
  • 7No new financial statements or material business developments are presented in this 8-K.

Frequently Asked Questions

The primary purpose of this 8-K filing is to formally include a tax opinion from Simpson Thacher & Bartlett LLP as an exhibit. This opinion pertains to specific financial instruments issued by JPMorgan Chase & Co., ensuring that the tax consequences outlined for these instruments are accurately summarized.

The filing discusses "Auto Callable Knock-Out Notes Linked to the streetTRACKS(R) Gold Trust due February 26, 2008." These are structured debt products whose performance and potential features (like auto-callability and knock-out conditions) are tied to the value of the streetTRACKS(R) Gold Trust.

No, this 8-K filing does not contain any new financial results, earnings updates, or significant business developments for JPMorgan Chase & Co. It is focused specifically on providing a tax opinion related to a particular structured note issuance.

For more detailed information about the terms, conditions, risks, and tax implications of these notes, investors should refer to the referenced documents: the Pricing Supplement dated December 21, 2006, the Product Supplement no. 57-I dated November 29, 2006, and the Prospectus Supplement dated October 12, 2006, which are incorporated by reference into JPM's Registration Statement.