8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (May 16, 2008)

Filed May 16, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. filed an 8-K on May 15, 2008, primarily to disclose an exhibit related to a specific debt issuance. The filing incorporates by reference a tax opinion from Sidley Austin LLP concerning $1,357,000 Principal Protected Notes. These notes are linked to a weighted basket comprising the Dow Jones — AIG Commodity IndexSM and the S&P GSCI™ Precious Metals Index Excess Return, with a maturity date of May 17, 2013. This exhibit is being filed as part of their effective Registration Statement on Form S-3ASR.

Key Highlights

  • 1Disclosure of a tax opinion for a specific debt issuance.
  • 2The debt issuance involves $1,357,000 in Principal Protected Notes.
  • 3Notes are linked to a basket of commodity indices: Dow Jones — AIG Commodity IndexSM and S&P GSCI™ Precious Metals Index Excess Return.
  • 4The maturity date for these notes is May 17, 2013.
  • 5This filing is incorporated into JPMorgan Chase & Co.'s existing Form S-3ASR registration statement.
  • 6The primary purpose of the 8-K is to provide Exhibit 8.1, the tax opinion, not to announce new financial results or material business changes.

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