8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jun 19, 2008)

Filed June 19, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

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.

Frequently Asked Questions

The main purpose of this 8-K filing is to formally include two tax opinions from Davis Polk & Wardwell as exhibits. These opinions pertain to specific debt offerings made by JPMorgan Chase & Co.

No, this filing does not provide any new financial statements, results of operations, or other financial performance data. It exclusively concerns tax opinions related to specific note issuances.

The tax opinions cover two types of notes: 1) Notes linked to a weighted basket of three European and Asian stock indices (Dow Jones EURO STOXX 50®, FTSE™ 100, and TOPIX®) due September 2008, and 2) Principal Protected Notes linked to the performance of an equally weighted basket of four currencies against the U.S. Dollar, due December 2010.

While this filing incorporates the tax opinions, further details about the terms and conditions of these note issuances would typically be found in the prospectuses or offering memorandums associated with them, which are referenced in the S-3ASR registration statement.