8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 3, 2007)

Filed July 3, 2007For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed a Form 8-K on July 3, 2007, primarily to disclose the filing of several tax opinions from its legal counsel, Davis Polk & Wardwell. These opinions relate to various structured notes offered by the company, including Annual Review Notes linked to the Dow Jones EURO STOXX 50® Index and the KLD Select SocialSM Index, as well as Return Enhanced Notes linked to the PHLX Semiconductor SectorSM Index. The filing indicates these opinions are incorporated by reference into the company's effective Registration Statement on Form S-3ASR.

Key Highlights

  • 1Filing of tax opinions from Davis Polk & Wardwell concerning structured notes.
  • 2Opinions cover Annual Review Notes linked to Dow Jones EURO STOXX 50® Index (due July 12, 2010).
  • 3Opinions cover Annual Review Notes linked to KLD Select SocialSM Index (due September 2, 2010).
  • 4Opinions cover Return Enhanced Notes linked to PHLX Semiconductor SectorSM Index (due January 7, 2008).
  • 5The tax opinions are incorporated by reference into JPMorgan Chase's Form S-3ASR registration statement.
  • 6This filing does not contain new financial statements or material business updates beyond the disclosure of these legal opinions.

Frequently Asked Questions

The primary purpose of this 8-K filing is to report the filing of tax opinions provided by Davis Polk & Wardwell, relating to specific debt securities (structured notes) issued by JPMorgan Chase & Co.

The tax opinions cover three types of notes: Annual Review Notes linked to the Dow Jones EURO STOXX 50® Index, Annual Review Notes linked to the KLD Select SocialSM Index, and Return Enhanced Notes linked to the PHLX Semiconductor SectorSM Index.

No, this filing does not include new financial statements or updates on the company's operational performance. Its focus is strictly on the disclosure of legal opinions related to issued securities.

The tax opinions are incorporated by reference into JPMorgan Chase & Co.'s effective Registration Statement on Form S-3ASR (File No. 333-130051). Investors may need to consult that registration statement and related prospectuses for detailed information about the notes.