JPMORGAN CHASE & CO. - Irish Stock Exchange

Legal Investment Considerations May Restrict Certain Investments
The investment activities of certain investors are subject to legal investment laws and regulations, or review or
regulation by certain authorities. Each potential investor should consult its legal advisers to determine whether and to
what extent (1) Notes are legal investments for it, (2) Notes can be used as collateral for various types of borrowing and
(3) other restrictions apply to its purchase or pledge of any Notes. Financial institutions should consult their legal
advisers or the appropriate regulators to determine the appropriate treatment of Notes under any applicable risk-based
capital or similar rules.
Taxation
Potential purchasers of Notes should be aware that they may be required to pay stamp taxes or other documentary
charges in accordance with the laws and practices of the country where the Notes are transferred and/or, in the case of
certain Notes, where the Reference Item(s) are delivered. Income or profit recognised by a holder of Notes may be
subject to taxation in its home jurisdiction or in other jurisdictions in which it is required to pay taxes.
Potential purchasers who are in any doubt as to their tax position should consult their own independent tax advisers. In
addition, potential purchasers should be aware that tax regulations and their application by the relevant taxation
authorities change from time to time. Accordingly, it is not possible to predict the precise tax treatment which will
apply at any given time.
As described below, the proper United States federal income tax characterisation of certain of the Notes is uncertain and
may vary depending on the terms of the Notes. This may affect the timing, character and amount of income recognised
by a U.S. holder of Notes and the United States federal withholding tax applicable to payments to non-U.S. holders of
Notes. See “United States Taxation”. Each prospective purchaser of Notes should consult its own tax advisers about
the United States federal income tax considerations that may be relevant to them.
As discussed below, the proper United States federal income tax characterisation of certain of the Notes is uncertain and
may vary depending on the terms of the Notes. This may affect the timing, character and amount of income recognised
by a U.S. holder of Notes and the United States federal withholding tax applicable to payments to non-U.S. holders of
Notes. See “United States Taxation”.
Prospective investors who consider purchasing any Notes should reach an investment decision only after
carefully considering the suitability of such Notes in light of their particular circumstances.
Income or profit recognised by a holder of Notes may be subject to taxation in its home jurisdiction or in other
jurisdictions in which it is required to pay taxes.
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