Attached files

file filename
EX-1 - UNDERWRITING AGREEMENT AMONG THE COMPANY, THE TRUST AND THE UNDERWRITERS - SOUTHERN CALIFORNIA EDISON Coexh1.htm
EX-5.3 - OPINION OF MUNGER, TOLLES & OLSON, LLP RE: VALIDITY OF GUARANTEE - SOUTHERN CALIFORNIA EDISON Coexh5-3.htm
EX-4.2 - AMENDED AND RESTATED DECLARATION OF TRUST OF SCE TRUST IV - SOUTHERN CALIFORNIA EDISON Coexh4-2.htm
EX-4.1 - CERTIFICATE OF DETERMINATION OF PREFERENCE OF THE COMPANY'S SERIES J PREFERENCE - SOUTHERN CALIFORNIA EDISON Coexh4-1.htm
EX-5.1 - OPINION OF RICHARDS, LAYTON & FINGER, P.A., REGARDING VALIDITY OF THE TRUST PREF - SOUTHERN CALIFORNIA EDISON Coexh5-1.htm
EX-4.3 - GUARANTEE AGREEMENT DATED AUGUST 24, 2015, BY THE COMPANY - SOUTHERN CALIFORNIA EDISON Coexh4-3.htm
EX-5.2 - OPINION OF BARBARA E. MATHEWS, DATED 08/24/2015 - SOUTHERN CALIFORNIA EDISON Coexh5-2.htm
8-K - FORM 8-K - SOUTHERN CALIFORNIA EDISON Cosceform8-kcloseseriesjtrus.htm

Exhibit 8.1

OPINION OF MUNGER, TOLLES & OLSON LLP
AS TO CERTAIN TAX MATTERS

August 24, 2015

Southern California Edison Company
SCE Trust IV
2244 Walnut Grove Avenue
Rosemead, California 91770

Ladies and Gentlemen:

As special tax counsel to Southern California Edison Company, a California corporation and SCE Trust IV, a Delaware statutory trust (the “Trust”), in connection with the issuance by the Trust of 13,000,000 of its 5.375% Fixed-to-Floating Rate Trust Preference Securities (the “Trust Preference Securities”), as described in that certain prospectus dated August 17, 2015 (the “Prospectus”), we hereby confirm to you our opinion as set forth under the heading “Material U.S. Federal Income Tax Considerations” in the Prospectus, subject to the limitations set forth therein.

We hereby consent to the filing of this opinion as an exhibit to the Current Report on Form 8-K, relating to the Trust Preference Securities, as filed by Southern California Edison with the Securities and Exchange Commission on or about August 24, 2015 and to the reference to us under the heading “Material U.S. Federal Income Tax Considerations” in the Prospectus. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.

                                           
Very truly yours,

            
/s/ MUNGER, TOLLES & OLSON LLP