#: 4389-09 Date: January 9, 2009 To: All Participants Category: Dividends From: Tax Reporting Service Attention: Managing Partner/Officer, Cashier, Dividend Mgr., Tax Mgr. Subject: JP Morgan Chase Bank - ADRs that the bank, as ADR depositary for these issues, has determined met the criteria for the reduced U.S. tax rate as “qualified dividends”.

The Depository Trust Company received the attached correspondence containing Tax Information. If applicable, please consult your tax advisor to ensure proper treatment of this event.

Important Legal Information: The Depository Trust Company (“DTC”) does not represent or warrant the accuracy, adequacy, timeliness, completeness or fitness for any particular purpose of the information contained in this communication, which is based in part on information obtained from third parties and not independently verified by DTC and which is provided as is. The information contained in this communication is not intended to be a substitute for obtaining tax advice from an appropriate professional advisor. In providing this communication, DTC shall not be liable for (1) any loss resulting directly or indirectly from mistakes, errors, omissions, interruptions, delays or defects in such communication, unless caused directly by gross negligence or willful misconduct on the part of DTC, and (2) any special, consequential, exemplary, incidental or punitive damages. To ensure compliance with Internal Revenue Service Circular 230, you are hereby notified that: (a) any discussion of federal tax issues contained or referred to herein is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code; and (b) as a matter of policy, DTC does not provide tax, legal or accounting advice and accordingly, you should consult your own tax, legal and accounting advisor before engaging in any transaction.

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To remove your name from the former system of email notifications, send a message to [email protected]. 1 EXCHANGE QUALIFIED NYSE OR BOX 1B Cusip COMPANY NAME OTHER Y/N 00762U200 ADVANTEST CORP NYSE Yes 007627102 AEON CO. LTD OTHER Yes 00873N103 AIFUL CORP OTHER Yes 00910M100 AIR CHINA LIMITED (H SHARES) OTHER Yes 009606104 AIXTRON AG NYSE Yes 372461103 GENUS INC n/a n/a 009707100 AJINOMOTO CO INC OTHER Yes 018805101 ALLIANZ AG OTHER Yes 019121201 ALLIED DOMECQ PLC N/A Yes 19121102 ALLIED DOMECQ PLC N/A Yes 020279105 ALMACENES EXITO, S.A. OTHER No 02071M101 ALPHA BANK A.E. OTHER Yes 021090204 ALPS ELECTRIC CO LTD OTHER Yes 02341R302 AMCOR LTD OTHER Yes 020279204 ALMACENES EXITO, S.A. OTHER No 020279402 ALMACENES EXITO, S.A. OTHER No 03485P1M4 ANGLO AMERICAN PLC n/a Yes 03485P201 ANGLO AMERICAN PLC ORD SHS OTHER Yes 034861302 ANGLO AMERICAN CORPORATION OF SOUTH AFRICA n/a Yes 020279303 ALMACENES EXITO, S.A. OTHER No 035078104 ANGLO PLATINUM LTD OTHER Yes N07059186 ASML HOLDING N.V. 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