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

The primary purpose of this 8-K filing is to formally include tax opinions from Davis Polk & Wardwell as exhibits. These opinions relate to specific debt offerings by JPMorgan Chase & Co.

What type of financial products are being referenced in these exhibits?

The exhibits reference two series of Auto Callable Reverse Exchangeable Notes. These are structured financial products where the return and principal repayment are linked to the performance of underlying assets, in this case, common stocks.

What is the significance of the 'Tax Opinion' being filed?

A tax opinion from a reputable law firm like Davis Polk & Wardwell provides an assessment of the tax treatment of the specific financial instruments for investors. This is important for investors to understand the potential tax implications before purchasing such notes.

Why are these exhibits being incorporated into a Registration Statement on Form S-3ASR?

Form S-3ASR is a shelf registration statement that allows companies to register securities they intend to offer over time. Incorporating these exhibits into the S-3ASR indicates that these specific notes are part of the securities JPMorgan Chase & Co. has registered for future offering or sale.

JPMORGAN CHASE & CO 8-K SEC Disclosure

Summary

This 8-K filing by JPMORGAN CHASE & CO (JPM) on March 26, 2008, primarily serves to disclose specific exhibits related to its registration statement. The key takeaway for investors is the filing of tax opinions from Davis Polk & Wardwell concerning two separate series of notes. These notes are structured as Auto Callable Reverse Exchangeable Notes, indicating a degree of complexity and specific underlying assets tied to their performance.

Key Highlights

1Filing of tax opinions by Davis Polk & Wardwell for two distinct note offerings.
2One tax opinion pertains to Notes Linked to 7.125% Upside Auto Callable Reverse Exchangeable Notes due September 30, 2008, linked to the Common Stock of Deere & Company.
3The other tax opinion covers notes linked to the least performing common stock among General Electric Company, Microsoft Corporation, and Altria Group, Inc.
4These filings are incorporated by reference into JPMorgan Chase & Co.'s Registration Statement on Form S-3ASR.
5The event date for this filing was March 25, 2008, and it was filed on March 26, 2008.

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Mar 27, 2008)

Summary

Key Highlights

Frequently Asked Questions