8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jan 23, 2007)

Filed January 23, 2007For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. filed an 8-K on January 23, 2007, primarily to disclose exhibits related to various structured note offerings. These exhibits consist of tax opinions from Davis Polk & Wardwell for several series of notes, including those linked to the Nikkei 225 Index, Dow Jones EURO STOXX 50® Index, a combination of these indices, the BXMSM Index, and the Dow Jones - AIG Commodity IndexSM. The maturity dates for these notes range from January 2008 to January 2009. This filing does not contain new financial results or significant operational updates. Instead, its focus on tax opinions for derivative-linked notes indicates JPMorgan's ongoing engagement in the structured products market. Investors interested in these specific note offerings should review the corresponding tax opinions for details on their tax treatment and associated risks. The filing underscores the company's role as an issuer of complex financial instruments.

Key Highlights

  • 1Filing primarily consists of tax opinions for various structured note offerings.
  • 2The notes are linked to diverse indices including Nikkei 225, Dow Jones EURO STOXX 50®, BXMSM, and Dow Jones - AIG Commodity IndexSM.
  • 3Maturity dates for the notes range from January 2008 to January 2009.
  • 4Tax opinions were provided by the law firm Davis Polk & Wardwell.
  • 5The filing is an exhibit filing under Item 9.01(d) and does not contain new financial statements or material business events.
  • 6Indicates JPMorgan Chase's continued activity in the structured products market at the time.

Frequently Asked Questions

The primary purpose of this 8-K filing is to publicly disclose tax opinions from Davis Polk & Wardwell concerning several series of structured notes that JPMorgan Chase & Co. has issued or intends to issue. These opinions relate to the tax implications for investors holding these notes.

No, this filing does not contain any new financial statements, earnings reports, or updates on the company's overall financial performance. It is focused solely on providing exhibit information related to specific financial products.

The exhibits detail tax opinions for several types of structured notes, including 'Buffered Return Enhanced Notes', 'Lesser Index Principal Protected Notes', and 'Call Overwrite Index Notes'. These notes are linked to various market indices such as the Nikkei 225, Dow Jones EURO STOXX 50®, BXMSM, and the Dow Jones - AIG Commodity IndexSM.

Davis Polk & Wardwell is a prominent law firm specializing in corporate law and finance. Their tax opinions are included to provide investors with guidance on the expected tax treatment of the specific structured notes, which is often complex for derivative-linked products.