8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Aug 12, 2008)

Filed August 12, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

This 8-K filing by JPMorgan Chase & Co. primarily serves as a notification regarding the incorporation by reference of specific exhibits into their existing Registration Statement on Form S-3ASR. The key exhibits relate to tax opinions provided by Davis Polk & Wardwell for three different series of notes: Buffered Return Enhanced Notes, Principal Protected Dual Directional Knock-Out Notes, and Bearish Return Enhanced Notes. These notes are linked to various market indices, including the AMEX Hong Kong 30 Index, FTSE/Xinhua China 25 Index, Korea Stock Price Index 200, MSCI Singapore Index, MSCI Taiwan Index, and the S&P 500® Index.

Key Highlights

  • 1Filing incorporates specific tax opinions as exhibits into the Form S-3ASR registration statement.
  • 2Tax opinions are from Davis Polk & Wardwell, a reputable legal firm.
  • 3The exhibits pertain to three distinct note issuances: Buffered Return Enhanced Notes, Principal Protected Dual Directional Knock-Out Notes, and Bearish Return Enhanced Notes.
  • 4The notes are linked to a variety of international and U.S. equity indices, including Asian and Korean markets, and the S&P 500®.
  • 5Maturity dates for these notes range from April 2009 to August 2010, indicating medium-term financial products.
  • 6This filing does not contain new financial statements or material business updates, but rather focuses on the legal and tax aspects of structured product offerings.

Frequently Asked Questions