JPMorgan Chase & Co. said profit fell 7.3 percent in the fourth quarter after $2.6 billion in settlements linked to Bernard Madoff’s Ponzi scheme as legal costs ended a three-year streak of record annual earnings. Net income declined to $5.28 billion, or $1.30 a share, from $5.69 billion, or $1.39, a year earlier, according to a statement today from New York-based JPMorgan, the biggest U.S. bank. Results excluding the Madoff settlement and other one-time items were $1.40 a share. Twenty-two analysts surveyed by Bloomberg estimated $1.37 on average. http://www.bloomberg.com/news/2014-01-14/jpmorgan-fourth-quarter-net-falls-7-3-after-madoff-settlement.html Will shares rise today? As I mentioned, investors always pay attention to analysts’ estimations.