Business Context and Reporting Period
This Form 8-K is a current report filed by Structured Products Corp. on behalf of the CorTS Trust for PECO Energy Capital Trust III. The report covers the distribution event dated October 31, 2025. The Trust holds 7.38% Capital Securities due April 6, 2028, issued by PECO Energy Company (the "Term Assets").
Key Financial Metrics
| Metric | Value |
|---|---|
| Distribution Date | October 31, 2025 |
| Class A Distribution (Interest) | $1.000000 per $25 Certificate |
| Class A Distribution (Principal) | $0.000000 per $25 Certificate |
| Aggregate Term Assets Held | $27,500,000 |
| Outstanding Class A Certificates | 1,014,750 |
| Aggregate Certificate Principal Balance | $25,368,750 |
| Unpaid Interest | $0.000000 |
| Trustee Fees Paid from Proceeds | None |
Material Changes
The filing does not provide comparative financial data or a prior period to assess material changes in revenue, profit, or margins. The document serves solely as a notice of the scheduled quarterly distribution and the status of outstanding certificates as of the distribution date.
Outlook, Risks, and Contingencies
- Rating Information: The current credit rating of the Term Assets is not provided in this report. Investors are directed to contact Standard & Poor's or Moody's for current ratings.
- Due Diligence Disclaimer: Neither Structured Products Corp. nor the Trustee has participated in the preparation of the issuer's reports, verified their accuracy, or conducted due diligence on the underlying securities.
- Contingencies: There is no assurance that events affecting the issuer (PECO Energy Company) have not occurred which would affect the accuracy of publicly available documents.
Investor Verification Checklist
- Verify the current credit rating of PECO Energy Company's 7.38% Capital Securities due 2028 with rating agencies.
- Confirm the receipt of the $1.000000 per $25 Certificate distribution.
- Review PECO Energy Company's periodic reports (File No. 000-16844) for any undisclosed events affecting the underlying assets.
- Check for any changes in the aggregate principal amount of outstanding certificates in subsequent filings.