8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (May 21, 2008)

Filed May 21, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on May 20, 2008, to disclose exhibits related to specific debt offerings. The filing primarily serves to incorporate by reference tax opinions from Davis Polk & Wardwell into its existing S-3ASR registration statement. These opinions pertain to two distinct series of "Principal Protected Notes." The first set of notes is linked to the performance of the U.S. Dollar against a currency basket, with a maturity date of May 23, 2011. The second set of notes is linked to a basket of equity indices, specifically the S&P 500®, Dow Jones EURO STOXX 50®, and S&P BRIC 40®, with a maturity date of November 22, 2013.

Key Highlights

  • 1JPM filed an 8-K on May 20, 2008, concerning debt issuances.
  • 2The filing incorporates by reference tax opinions from Davis Polk & Wardwell.
  • 3The exhibits relate to two specific "Principal Protected Notes" offerings.
  • 4One offering involves notes linked to U.S. Dollar performance against a currency basket, maturing May 23, 2011.
  • 5The other offering involves notes linked to a basket of equity indices (S&P 500®, EURO STOXX 50®, BRIC 40®), maturing November 22, 2013.
  • 6These filings are part of JPM's ongoing registration process under its S-3ASR shelf registration statement.

Frequently Asked Questions

The primary purpose of this 8-K filing is to formally incorporate by reference tax opinions from Davis Polk & Wardwell into JPMorgan Chase & Co.'s S-3ASR registration statement. These opinions are associated with specific debt offerings.

The filing discusses two types of "Principal Protected Notes." These are debt instruments where the principal amount is protected at maturity, and the return is linked to the performance of specific underlying assets.

The first set of notes is linked to the performance of the U.S. Dollar relative to a currency basket. The second set of notes is linked to an equally weighted basket of equity indices: the S&P 500® Index, the Dow Jones EURO STOXX 50® Index, and the S&P BRIC 40® Index.

The notes linked to the U.S. Dollar performance have a maturity date of May 23, 2011. The notes linked to the equity index basket have a maturity date of November 22, 2013.