8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 15, 2008)

Filed July 15, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on July 14, 2008, primarily to disclose an exhibit related to a specific financial product. The filing includes a Tax Opinion from Sidley Austin llp concerning $4,050,000 Buffered Return Enhanced Notes Linked to the MSCI EAFE® Index, due January 14, 2010. This filing does not contain significant operational or financial performance updates for the company itself, but rather pertains to a structured note offering designed for investors seeking specific return profiles linked to international equity performance.

Key Highlights

  • 1Disclosure of a Tax Opinion for a specific structured note offering.
  • 2The structured note is linked to the MSCI EAFE® Index (Europe, Australasia, and Far East).
  • 3The notes have a principal amount of $4,050,000.
  • 4The maturity date for these notes is January 14, 2010.
  • 5The Tax Opinion was provided by Sidley Austin llp.
  • 6This filing is an exhibit incorporated by reference into a Form S-3ASR registration statement.

Frequently Asked Questions

The main purpose of this 8-K filing is to disclose a Tax Opinion from Sidley Austin llp concerning a specific structured financial product, namely the $4,050,000 Buffered Return Enhanced Notes Linked to the MSCI EAFE® Index.

No, this filing does not provide an update on JPMorgan Chase's overall financial performance or operational results. It is focused specifically on a tax opinion related to a particular debt instrument.

Buffered Return Enhanced Notes are a type of structured financial product that typically offers investors enhanced returns if the underlying index performs positively, up to a certain cap, while also providing a buffer against a portion of the losses if the index declines. The specifics of the buffer and enhancement are detailed in the product's offering documents, not in this 8-K exhibit.

The MSCI EAFE® Index is a stock market index that represents large and mid-cap equity performance across developed markets in Europe, Australasia, and the Far East. It is commonly used as a benchmark for international equity investments.