8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (May 31, 2007)

Filed May 31, 2007For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. filed an 8-K on May 31, 2007, primarily to disclose exhibits related to its financial instruments. The filing includes tax opinions from Davis Polk & Wardwell concerning two specific note offerings: Buffered Return Enhanced Notes Linked to the S&P 500® Index due January 9, 2009, and Lesser Index Return Enhanced Notes Linked to the TOPIX® Index and the Nikkei 225 Index due June 30, 2008. These exhibits are incorporated by reference into a previously filed Form S-3ASR registration statement. For investors, this filing signals ongoing activity in structured product offerings, highlighting the company's engagement in creating complex financial instruments tied to specific market indices. While this 8-K doesn't contain new operational or financial performance data, it confirms the issuance and legal structuring of these notes.

Key Highlights

  • 1Filing is an 8-K disclosing specific exhibits related to financial note offerings.
  • 2Includes tax opinions from Davis Polk & Wardwell for two distinct note issuances.
  • 3One note is linked to the S&P 500® Index with a maturity of January 9, 2009.
  • 4The other note is linked to the TOPIX® Index and Nikkei 225 Index with a maturity of June 30, 2008.
  • 5These exhibits are incorporated by reference into JPMorgan Chase's Form S-3ASR registration statement.
  • 6The filing does not include new financial statements or material business updates, but pertains to the legal and tax aspects of structured products.

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