Summary
This 8-K filing by JPMorgan Chase & Co. (JPM) on September 4, 2008, primarily serves to attach two tax opinions from Sidley Austin LLP. These opinions relate to specific debt issuances: an $8.2 million Floating Rate Note due September 9, 2011, and a $2.467 million Buffered Return Enhanced Note due March 8, 2010. These notes are linked to various financial instruments and indices, including the Consumer Price Index, the S&P 500®, the NASDAQ-100 Index®, the PowerShares Water Resources Portfolio, and the Financial Select Sector SPDR® Fund.
Key Highlights
- 1JPMorgan Chase & Co. filed an 8-K on September 4, 2008, detailing specific debt offerings.
- 2The filing includes tax opinions from Sidley Austin LLP for two note issuances.
- 3One issuance is an $8.2 million Floating Rate Note linked to the Consumer Price Index, maturing September 9, 2011.
- 4The second issuance is a $2.467 million Buffered Return Enhanced Note maturing March 8, 2010.
- 5The Buffered Return Enhanced Note is linked to a basket of indices including the S&P 500®, NASDAQ-100®, PowerShares Water Resources Portfolio, and Financial Select Sector SPDR® Fund.
- 6These exhibits are incorporated by reference into JPMorgan Chase's existing Form S-3ASR registration statement.