8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 16, 2008)

Filed July 16, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. (JPM) filed an 8-K on July 15, 2008, reporting on an event dated July 13, 2008. The core of this filing pertains to Item 9.01, specifically the inclusion of exhibits related to tax opinions for two series of notes. These are the 'Return Notes Linked to the JPMorgan Commodity Investable Global Asset Rotator Excess Return' due July 23, 2009, and 'Return Notes Linked to the JPMorgan Commodity Curve Index — Aggregate Excess Return' due July 23, 2009. These exhibits, provided by Davis Polk & Wardwell, offer tax guidance concerning these specific financial instruments. While not containing new financial statements or material business updates, the filing is significant for investors holding or considering these structured notes, as the tax implications are crucial for their investment decisions. The reference to a Form S-3ASR registration statement indicates these notes are likely part of a broader offering or shelf registration by JPM.

Key Highlights

  • 1Filing concerns specific debt instruments: Return Notes linked to commodity indices.
  • 2Maturity dates for the notes are July 23, 2009.
  • 3The filing includes tax opinions from Davis Polk & Wardwell.
  • 4These tax opinions are incorporated by reference into a Form S-3ASR registration statement.
  • 5The content primarily relates to exhibit disclosure, not new financial results or operational changes.
  • 6Investors holding or interested in these commodity-linked notes should review the tax implications outlined in the referenced opinions.

Frequently Asked Questions

The primary purpose of this 8-K filing is to report the inclusion of tax opinions from Davis Polk & Wardwell regarding two specific series of notes: 'Return Notes Linked to the JPMorgan Commodity Investable Global Asset Rotator Excess Return' and 'Return Notes Linked to the JPMorgan Commodity Curve Index — Aggregate Excess Return'. These opinions are filed as exhibits.

No, this filing does not contain new financial statements, earnings reports, or significant updates on the company's business operations. It specifically relates to the disclosure of tax opinions for certain debt instruments.

Davis Polk & Wardwell is a prominent law firm specializing in corporate law and finance. Their tax opinions are included to provide legal and tax guidance to investors concerning the tax treatment of the specified Return Notes, which is a critical component for investors in such structured products.

Both series of notes mentioned in the filing, the 'Return Notes Linked to the JPMorgan Commodity Investable Global Asset Rotator Excess Return' and the 'Return Notes Linked to the JPMorgan Commodity Curve Index — Aggregate Excess Return', have a maturity date of July 23, 2009.