What is the main purpose of this 8-K filing?

The primary purpose of this 8-K filing is to formally disclose the existence of tax opinions provided by Davis Polk & Wardwell. These opinions are related to several specific offerings of Principal Protected Notes that JPMorgan Chase & Co. has structured or is offering.

What are 'Principal Protected Notes'?

Principal Protected Notes are a type of structured financial product that typically aims to return the investor's principal amount at maturity, regardless of the performance of the underlying asset(s). They often offer potential for higher returns than traditional fixed-income investments, but returns are usually capped or linked to the performance of specific indices or assets. This filing indicates JPMorgan Chase's involvement in offering such products.

What specific types of investments are linked to these notes?

The notes mentioned in this filing are linked to diverse underlying assets. These include the Dow Jones — AIG Commodity IndexSM, a weighted basket of four currencies relative to the U.S. Dollar, a basket of equity indices (Dow Jones EURO STOXX 50®, Nikkei 225, S&P 500®), and another equity basket (Dow Jones EURO STOXX 50® and Nikkei 225).

Does this filing provide details on the performance or terms of these notes?

No, this 8-K filing does not provide specific performance data or detailed terms of the Principal Protected Notes themselves. It only serves to report the filing of the tax opinions related to these notes. Investors would need to consult the respective offering prospectuses or related documentation for detailed information on the notes' structure, risks, and potential returns.

JPMORGAN CHASE & CO 8-K SEC Disclosure

Summary

This Current Report (8-K) filed by JPMorgan Chase & Co. on October 17, 2007, primarily serves to disclose the filing of several tax opinions from legal counsel Davis Polk & Wardwell. These opinions relate to various "Principal Protected Notes" offerings. The notes are linked to different underlying assets, including commodity indices, currency baskets, and equity indices like the Dow Jones EURO STOXX 50®, Nikkei 225, and S&P 500®. For investors, this filing indicates JPMorgan Chase's continued activity in structuring and offering complex debt instruments with principal protection features. The inclusion of tax opinions is standard practice for such offerings, providing assurance regarding the tax treatment of these notes. Investors considering these or similar structured products should pay close attention to the specific terms, underlying assets, and potential tax implications detailed in the offering prospectuses referenced by these opinions.

Key Highlights

1JPMorgan Chase & Co. filed an 8-K report on October 17, 2007.
2The filing primarily concerns the provision of tax opinions from Davis Polk & Wardwell.
3These tax opinions relate to four different series of Principal Protected Notes.
4The notes are structured with varying maturity dates, ranging from April 2009 to April 2013.
5Underlying assets for the notes include commodity indices (Dow Jones — AIG Commodity IndexSM), currency baskets, and major equity indices (Dow Jones EURO STOXX 50®, Nikkei 225, S&P 500®).
6This filing is an informational disclosure regarding the tax aspects of specific structured financial products.

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Oct 17, 2007)

Summary

Key Highlights

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