UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of report (Date of earliest event reported): October 26, 2006
| JPMORGAN CHASE & CO. | ||||
| (Exact Name of Registrant | ||||
| as Specified in Charter) | ||||
| DELAWARE | ||||
| (State or Other Jurisdiction of Incorporation) | ||||
| 001-05805 | 13-2624428 | |||
| (Commission File Number) | (IRS Employer Identification No.) | |||
| 270 Park Avenue, | 10017 | |||
| New York, NY | ||||
| (Address of Principal Executive Offices) | (Zip Code) | |||
| Registrant’s telephone number, including area code: (212) 270-6000 | ||||
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions (see General Instruction A.2. below):
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12) o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b)) o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
The following Exhibits are incorporated by reference into the Registration Statement on Form S-3ASR (333-130051) of JPMorgan Chase & Co. (the “Registrant”) as exhibits thereto and are filed as part of this Current Report.
| 8.1 ® | Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500 ® Index due April 30, 2014 | |
| 8.2 | Tax Opinion of Davis Polk & Wardwell relating to 9.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of Exxon Mobil Corporation | |
| 8.3 | Tax Opinion of Davis Polk & Wardwell relating to 20.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of AMR Corporation | |
| 8.4 ® | Tax Opinion of Davis Polk & Wardwell relating to Lesser Index Return Enhanced Notes Linked to TOPIX ® Index and the Nikkei 225 Index due November 30, 2007 | |
| 8.5 SM | Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones – AIG Commodity Index SM due October 31, 2011 | |
2
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
|
JPMORGAN CHASE & CO.
(Registrant) |
||
| By: | /s/ Anthony J. Horan | |
|
|
||
| Name: | Anthony J. Horan | |
| Title: | Corporate Secretary | |
Dated: October 30, 2006
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EXHIBIT INDEX
| Exhibit Number |
Description
|
|
|
|
| 8.1 ® | Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the S&P 500 ® Index due April 30, 2014 | |
| 8.2 | Tax Opinion of Davis Polk & Wardwell relating to 9.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of Exxon Mobil Corporation | |
| 8.3 | Tax Opinion of Davis Polk & Wardwell relating to 20.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of AMR Corporation | |
| 8.4 ® | Tax Opinion of Davis Polk & Wardwell relating to Lesser Index Return Enhanced Notes Linked to TOPIX ® Index and the Nikkei 225 Index due November 30, 2007 | |
| 8.5 SM | Tax Opinion of Davis Polk & Wardwell relating to Principal Protected Notes Linked to the Dow Jones – AIG Commodity Index SM due October 31, 2011 | |
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Exhibit 8.1
DAVIS POLK & WARDWELL
450
LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
| October 30, 2006 |
JPMorgan Chase & Co.
270 Park Avenue
New York, New York
10017
Ladies and Gentlemen:
We have acted as special tax counsel to JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware (the “Company”), in connection with the preparation and filing of a pricing supplement dated October 26, 2006 relating to Principal Protected Notes Linked to the S&P 500 ® Index due April 30, 2014 (the “Pricing Supplement”) to product supplement no. 14-I dated March 10, 2006 relating to Principal Protected Notes Linked to the S&P 500 ® Index (the “Product Supplement”) to a prospectus supplement dated December 1, 2005 (the “Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series E, relating to a prospectus dated December 1, 2005 (the “Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR (Registration Statement No. 333-130051) (the “Registration Statement”). This opinion is being furnished in accordance with the requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Taxed as Contingent Payment Debt Instruments” in the Pricing Supplement, subject to the conditions and limitations described therein, set forth the material U.S. federal income tax considerations applicable generally to holders of the securities offered pursuant to the Pricing Supplement as a result of the ownership and disposition of such securities.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Taxed as Contingent Payment Debt Instruments” in the Pricing Supplement. By such consent we do not concede that we are an “expert” for the purposes of the Act.
|
Very truly yours, /s/ Davis Polk & Wardwell |
Exhibit 8.2
DAVIS POLK & WARDWELL
450
LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
| October 30, 2006 |
JPMorgan Chase & Co.
270 Park Avenue
New York, New York
10017
Ladies and Gentlemen:
We have acted as special tax counsel to JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware (the “Company”), in connection with the preparation and filing of a pricing supplement dated October 26, 2006 relating to 9.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of Exxon Mobil Corporation (the “Pricing Supplement”) to product supplement no. 34-III dated October 12, 2006 relating to Reverse Exchangeable Notes Linked to the Common Stock of a Reference Stock Issuer (the “Product Supplement”) to a prospectus supplement dated December 1, 2005 (the “Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series E, relating to a prospectus dated October 12, 2006 (the “Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR (Registration Statement No. 333-130051) (the “Registration Statement”). This opinion is being furnished in accordance with the requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Tax Treatment as a Unit Comprising a Put Option and a Deposit” in the Pricing Supplement, subject to the conditions and limitations described therein, set forth the material U.S. federal income tax considerations applicable generally to holders of the securities offered pursuant to the Pricing Supplement as a result of the ownership and disposition of such securities.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Tax Treatment as a Unit Comprising a Put Option and a Deposit” in the Pricing Supplement. By such consent we do not concede that we are an “expert” for the purposes of the Act.
|
Very truly yours, /s/ Davis Polk & Wardwell |
Exhibit 8.3
DAVIS POLK & WARDWELL
450
LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
| October 30, 2006 |
JPMorgan Chase & Co.
270 Park Avenue
New York, New York
10017
Ladies and Gentlemen:
We have acted as special tax counsel to JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware (the “Company”), in connection with the preparation and filing of a pricing supplement dated October 26, 2006 relating to 20.0% Reverse Exchangeable Notes due April 30, 2007 Linked to the Common Stock of AMR Corporation. (the “Pricing Supplement”) to product supplement no. 34-III dated October 12, 2006 relating to Reverse Exchangeable Notes Linked to the Common Stock of a Reference Stock Issuer (the “Product Supplement”) to a prospectus supplement dated October 12, 2006 (the “Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series E, relating to a prospectus dated December 1, 2005 (the “Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR (Registration Statement No. 333-130051) (the “Registration Statement”). This opinion is being furnished in accordance with the requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Tax Treatment as a Unit Comprising a Put Option and a Deposit” in the Pricing Supplement, subject to the conditions and limitations described therein, set forth the material U.S. federal income tax considerations applicable generally to holders of the securities offered pursuant to the Pricing Supplement as a result of the ownership and disposition of such securities.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Tax Treatment as a Unit Comprising a Put Option and a Deposit” in the Pricing Supplement. By such consent we do not concede that we are an “expert” for the purposes of the Act.
|
Very truly yours, /s/ Davis Polk & Wardwell |
Exhibit 8.4
DAVIS POLK & WARDWELL
450
LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
| October 30, 2006 |
JPMorgan Chase & Co.
270 Park Avenue
New York, New York
10017
Ladies and Gentlemen:
We have acted as special tax counsel to JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware (the “Company”), in connection with the preparation and filing of a pricing supplement dated October 26, 2006 relating to Lesser Index Return Enhanced Notes Linked to the TOPIX ® Index and the Nikkei 225 Index due November 30, 2007 (the “Pricing Supplement”) to product supplement no. 40-I dated August 29, 2006 relating to Lesser Index Return Enhanced Notes Linked to the TOPIX ® Index and the Nikkei 225 Index (the “Product Supplement”) to a prospectus supplement dated December 1, 2005 (the “Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series E, relating to a prospectus dated December 1, 2005 (the “Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR (Registration Statement No. 333-130051) (the “Registration Statement”). This opinion is being furnished in accordance with the requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Capital Gains Tax Treatment” in the Pricing Supplement, subject to the conditions and limitations described therein, set forth the material U.S. federal income tax considerations applicable generally to holders of the securities offered pursuant to the Pricing Supplement as a result of the ownership and disposition of such securities.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Capital Gains Tax Treatment” in the Pricing Supplement. By such consent we do not concede that we are an “expert” for the purposes of the Act.
|
Very truly yours, /s/ Davis Polk & Wardwell |
Exhibit 8.5
DAVIS POLK & WARDWELL
450
LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
| October 30, 2006 |
JPMorgan Chase & Co.
270 Park Avenue
New York, New York
10017
Ladies and Gentlemen:
We have acted as special tax counsel to JPMorgan Chase & Co., a corporation incorporated under the laws of Delaware (the “Company”), in connection with the preparation and filing of a pricing supplement dated October 26, 2006 relating to Principal Protected Notes Linked to the Dow Jones - AIG Commodity Index SM due October 31, 2011 (the “Pricing Supplement”) to product supplement no. 1-IV dated May 4, 2006 relating to Principal Protected Notes Linked to the Dow Jones - AIG Commodity Index SM (the “Product Supplement”) to a prospectus supplement dated December 1, 2005 (the “Prospectus Supplement”) for the Company’s Global Medium-Term Notes, Series E, Global Warrants, Series E and Global Units, Series E, relating to a prospectus dated December 1, 2005 (the “Prospectus”) contained in the Company’s Registration Statement on Form S-3ASR (Registration Statement No. 333-130051) (the “Registration Statement”). This opinion is being furnished in accordance with the requirements of Section 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the “Act”).
In our opinion, the discussions under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Taxed as Contingent Payment Debt Instruments” in the Pricing Supplement, subject to the conditions and limitations described therein, set forth the material U.S. federal income tax considerations applicable generally to holders of the securities offered pursuant to the Pricing Supplement as a result of the ownership and disposition of such securities.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Taxed as Contingent Payment Debt Instruments” in the Pricing Supplement. By such consent we do not concede that we are an “expert” for the purposes of the Act.
|
Very truly yours, /s/ Davis Polk & Wardwell |