8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (May 23, 2008)

Filed May 23, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on May 22, 2008, to report an event that occurred on May 20, 2008. The primary purpose of this filing is to provide an exhibit related to a specific financial product. Specifically, the filing includes Exhibit 8.1, which is a Tax Opinion from Davis Polk & Wardwell concerning Return Notes linked to the JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index. These notes have a maturity date of May 24, 2010.

Key Highlights

  • 1Filing is an 8-K Current Report for JPMorgan Chase & Co. (JPM).
  • 2Event date reported: May 20, 2008; Filing date: May 22, 2008.
  • 3The key disclosure is Exhibit 8.1: a Tax Opinion regarding specific financial notes.
  • 4The notes are linked to the 'JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index'.
  • 5These notes have a maturity date of May 24, 2010.
  • 6The Tax Opinion was provided by the law firm Davis Polk & Wardwell.

Frequently Asked Questions

This 8-K filing is primarily to disclose Exhibit 8.1, which is a Tax Opinion concerning specific financial notes issued by JPMorgan Chase & Co. This exhibit is incorporated by reference into the company's S-3ASR registration statement.

The 'Return Notes' are financial instruments whose returns are linked to the performance of the 'JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index'. They have a maturity date of May 24, 2010.

A Tax Opinion from a reputable law firm like Davis Polk & Wardwell is typically provided to assure investors about the tax treatment of the financial product (in this case, the Return Notes) they are investing in.

No, this 8-K filing does not contain any new financial statements or performance data for JPMorgan Chase & Co. its focus is solely on the disclosure of a tax opinion related to a specific product offering.