What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to formally include a Tax Opinion from Davis Polk & Wardwell as an exhibit. This opinion relates to specific financial notes issued by JPMorgan Chase.

What are the 'Return Enhanced Notes Linked to the S&P MidCap 400® Index'?

These are financial instruments, specifically notes, whose return is tied to the performance of the S&P MidCap 400® Index. The tax opinion provided addresses the tax implications associated with these notes.

Does this filing provide information on JPM's overall financial health?

No, this filing does not provide new financial statements or specific details on JPMorgan Chase's overall financial health or performance. Its focus is limited to the tax opinion for a particular set of notes.

Where can I find more information about these notes?

More information about these notes and their tax treatment can be found by reviewing the referenced Tax Opinion (Exhibit 8.1) and the Form S-3ASR registration statement of JPMorgan Chase & Co.

JPMORGAN CHASE & CO 8-K SEC Disclosure

Summary

JPMorgan Chase & Co. (JPM) filed a Current Report on Form 8-K on July 7, 2008, primarily to include an exhibit. This filing incorporates by reference a Tax Opinion from Davis Polk & Wardwell related to "Return Enhanced Notes Linked to the S&P MidCap 400® Index due February 8, 2010" into their existing Form S-3ASR registration statement. For investors, this filing is largely procedural and relates to specific financial instruments. The core of the report is not a new financial disclosure about the company's performance but rather a legal and tax opinion supporting the issuance of these particular notes. Investors holding or considering these notes should review the referenced tax opinion to understand its implications regarding the tax treatment of their investment.

Key Highlights

1Filing is an 8-K Current Report for JPMORGAN CHASE & CO (JPM) filed on July 7, 2008.
2The primary purpose is to incorporate an exhibit related to specific financial instruments.
3Exhibit 8.1 is a Tax Opinion from Davis Polk & Wardwell.
4The tax opinion concerns 'Return Enhanced Notes Linked to the S&P MidCap 400® Index due February 8, 2010'.
5This exhibit is incorporated by reference into JPMorgan Chase's Form S-3ASR registration statement.
6The filing does not contain new financial statements or material updates on the company's overall financial condition.

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 7, 2008)

Summary

Key Highlights

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