8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Mar 13, 2007)

Filed March 13, 2007For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

This Current Report (8-K) filed by JPMORGAN CHASE & CO. on March 13, 2007, primarily serves to file an exhibit related to a specific financial product. The key exhibit is a Tax Opinion from Simpson Thacher & Bartlett LLP concerning "Auto Callable Knock-Out Notes Linked to the iShares® MSCI Emerging Markets Index Fund due March 12, 2009." This filing does not contain new financial results or significant operational updates but rather provides necessary legal and tax documentation for a previously issued or offered financial instrument. For investors, this filing's importance lies in the confirmation of the tax treatment of these specific notes. The inclusion of the tax opinion from a reputable law firm like Simpson Thacher & Bartlett LLP offers assurance regarding the U.S. federal income tax consequences associated with these Auto Callable Knock-Out Notes. Investors holding or considering these notes should review the referenced tax opinion for details on how these instruments are treated for tax purposes.

Key Highlights

  • 1Filing of a Tax Opinion from Simpson Thacher & Bartlett LLP.
  • 2The Tax Opinion pertains to "Auto Callable Knock-Out Notes Linked to the iShares® MSCI Emerging Markets Index Fund due March 12, 2009."
  • 3The opinion confirms the accuracy of the tax consequences described in the product and pricing supplements.
  • 4This 8-K filing incorporates the Tax Opinion as an exhibit, making it publicly available.
  • 5The filing ensures compliance with disclosure requirements for structured financial products.
  • 6No new financial results or significant business updates are presented in this report.

Frequently Asked Questions

The primary purpose of this 8-K filing is to publicly disclose a Tax Opinion provided by Simpson Thacher & Bartlett LLP regarding JPMORGAN CHASE & CO.'s 'Auto Callable Knock-Out Notes Linked to the iShares® MSCI Emerging Markets Index Fund due March 12, 2009'.

No, this particular 8-K filing does not contain any new financial statements or results. Its content is limited to the filing of the aforementioned Tax Opinion as an exhibit.

Simpson Thacher & Bartlett LLP is a prominent law firm that acted as special tax counsel for JPMORGAN CHASE & CO. in connection with the issuance of these specific notes. Their Tax Opinion is important as it provides a legal assessment and confirmation of the U.S. federal income tax consequences for investors related to these notes, offering clarity and assurance on a critical aspect of the investment.

The filing refers to 'Auto Callable Knock-Out Notes Linked to the iShares® MSCI Emerging Markets Index Fund due March 12, 2009.' These are complex structured financial products. For detailed information on their terms, structure, risks, and specific tax implications, investors should refer to the referenced Pricing Supplement, Product Supplement, Prospectus Supplement, and Prospectus filed by JPMORGAN CHASE & CO.