8-KExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Exhibit Filing (Sep 5, 2008)

Filed September 5, 2008For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

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.

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