8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jun 20, 2008)

Filed June 20, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K report on June 19, 2008, to disclose an exhibit related to its Registration Statement on Form S-3ASR. The primary focus of this filing is the inclusion of a Tax Opinion from Davis Polk & Wardwell. This opinion pertains to "Return Notes Linked to the JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index" which are due to mature on June 18, 2010. For investors, this filing signifies the legal and tax clearance provided for these specific structured notes. The involvement of a reputable law firm like Davis Polk & Wardwell suggests a thorough review of the tax implications associated with these commodity-linked notes. Investors holding or considering these notes would have received assurance regarding the tax treatment, which is a crucial aspect of any investment, especially those with complex underlying assets like a commodity index.

Key Highlights

  • 1JPM filed an 8-K on June 19, 2008, regarding an exhibit to its S-3ASR registration statement.
  • 2The exhibit filed is a Tax Opinion from Davis Polk & Wardwell.
  • 3The tax opinion concerns 'Return Notes Linked to the JPMorgan Core Commodity Investable Global Asset Rotator Conditional Long-Short Index'.
  • 4These specific notes have a maturity date of June 18, 2010.
  • 5This filing provides legal and tax assurance for investors in these structured commodity-linked notes.

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