8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jan 15, 2008)

Filed January 15, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on January 15, 2008, primarily to disclose tax opinions related to several structured note offerings. These exhibits, incorporated by reference into an existing S-3ASR registration statement, detail tax advice from Davis Polk & Wardwell concerning notes linked to various indices such as the S&P 500®, Nikkei 225 Index, and the Dow Jones EURO STOXX 50®, as well as reverse exchangeable notes linked to Wells Fargo & Company stock. The filing does not contain new financial results or operational updates, but rather provides supporting documentation for the issuance of these specific financial products.

Key Highlights

  • 1Filing discloses tax opinions for three distinct structured note issuances.
  • 2Notes are linked to various global indices: S&P 500®, Nikkei 225 Index, and Dow Jones EURO STOXX 50®.
  • 3One of the offerings involves Reverse Exchangeable Notes linked to Wells Fargo & Company (WFC) common stock.
  • 4All tax opinions were provided by the law firm Davis Polk & Wardwell.
  • 5These exhibits are incorporated by reference into JPMorgan Chase & Co.'s existing Form S-3ASR registration statement.
  • 6The filing does not present new financial performance data or material business updates.

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