Summary
This 8-K filing by JPMorgan Chase & Co. (JPM) on June 18, 2008, primarily serves to incorporate by reference two tax opinions related to specific debt offerings into their existing S-3ASR registration statement. The first opinion concerns "Notes Linked to a Weighted Basket of Three Return Enhanced Components" maturing in September 2008, which are tied to the performance of the Dow Jones EURO STOXX 50®, FTSE™ 100, and TOPIX® indices. The second opinion relates to "Principal Protected Notes Linked to the Performance of an Equally Weighted Basket of Four Currencies Relative to the U.S. Dollar" due in December 2010. Investors should note that this filing does not contain new financial results or operational updates, but rather legal and structural information pertaining to these particular note issuances.
Key Highlights
- 1Filing reports on June 16, 2008, filed on June 18, 2008.
- 2The 8-K filing is related to Item 9.01: Financial Statements and Exhibits.
- 3The primary purpose is to incorporate two tax opinions as exhibits.
- 4Exhibit 8.1 is a tax opinion from Davis Polk & Wardwell for "Notes Linked to a Weighted Basket of Three Return Enhanced Components" (DJ EURO STOXX 50®, FTSE™ 100, TOPIX®).
- 5These notes have a maturity date of September 22, 2008.
- 6Exhibit 8.2 is a tax opinion from Davis Polk & Wardwell for "Principal Protected Notes Linked to the Performance of an Equally Weighted Basket of Four Currencies Relative to the U.S. Dollar".
- 7These principal protected notes have a maturity date of December 22, 2010.