8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (May 9, 2008)

Filed May 9, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K report on May 8, 2008, primarily to disclose an exhibit related to specific financial instruments. The core of this filing is the incorporation by reference of a Tax Opinion from Davis Polk & Wardwell. This opinion pertains to "Return Notes Linked to the JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index due May 10, 2010."

Key Highlights

  • 1JPM filed an 8-K on May 8, 2008.
  • 2The filing's primary purpose is to include an exhibit.
  • 3The exhibit is a Tax Opinion from Davis Polk & Wardwell.
  • 4The Tax Opinion relates to specific "Return Notes" linked to a commodity index.
  • 5The notes are structured as a "JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index."
  • 6These notes have a maturity date of May 10, 2010.
  • 7The exhibit is incorporated by reference into JPM's Form S-3ASR registration statement.

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