Item 8.01 - Other Events
On May 30, 2008, BSC Merger Corporation, a wholly-owned subsidiary of JPMorgan
Chase & Co. ("JPMorgan Chase" or the "Firm") merged with The Bear Stearns
Companies Inc. ("Bear Stearns") pursuant to the Agreement and Plan of Merger,
dated as of March 16, 2008, as amended March 24, 2008, and Bear Stearns became a
wholly-owned subsidiary of JPMorgan Chase (the "merger"). As a result of the
merger, each outstanding share of Bear Stearns common stock was converted into
the right to receive 0.21753 shares of JPMorgan Chase common stock. The merger
was accounted for using the purchase method of accounting under U.S. generally
accepted accounting principles.
Unaudited pro forma combined financial information for the years ended
December 31, 2008, and 2007 presenting the results of operations of the Firm as
they may have appeared if the merger had been completed on January 1, 2007, is
set forth in this Form 8-K.