8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Jul 29, 2008)

Filed July 29, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

JPMorgan Chase & Co. filed an 8-K on July 28, 2008, to report the filing of several tax opinions related to specific debt issuances. These opinions, provided by Sidley Austin LLP, are incorporated by reference into the company's S-3ASR registration statement. The filings detail tax considerations for various notes, including Buffered Return Enhanced Notes linked to the S&P 500®, Floating Rate Notes linked to the Consumer Price Index, and Principal Protected Notes linked to the Euro/USD exchange rate.

Key Highlights

  • 1Filing of tax opinions from Sidley Austin LLP concerning specific debt instruments.
  • 2Inclusion of tax opinions for $2,540,000 Buffered Return Enhanced Notes linked to the S&P 500® Index.
  • 3Inclusion of tax opinions for $1,045,000 Floating Rate Notes linked to the Consumer Price Index.
  • 4Inclusion of tax opinions for $443,000 Principal Protected Notes linked to the European Union Euro relative to the U.S. Dollar.
  • 5These exhibits are incorporated by reference into JPMorgan Chase & Co.'s Registration Statement on Form S-3ASR.
  • 6The filings relate to structured note issuances with varying maturities and underlying reference assets.

Frequently Asked Questions

The primary purpose of this 8-K filing is to report the inclusion of tax opinions from Sidley Austin LLP regarding specific debt issuances by JPMorgan Chase & Co. These opinions are important for investors in understanding the tax implications of these financial products.

The tax opinions cover three types of notes: Buffered Return Enhanced Notes linked to the S&P 500® Index, Floating Rate Notes linked to the Consumer Price Index, and Principal Protected Notes linked to the performance of the European Union Euro relative to the U.S. Dollar.

These tax opinions are incorporated by reference into JPMorgan Chase & Co.'s existing Registration Statement on Form S-3ASR, indicating they pertain to structured note programs or offerings already registered with the SEC.

Tax opinions provide investors with a legal opinion on the expected U.S. federal income tax treatment of purchasing, holding, and selling the notes. This helps investors make informed decisions, particularly regarding potential tax liabilities and benefits.