Business Context and Reporting Period
This Form 8-K is a current report filed by Structured Products Corp. on behalf of the Credit Enhanced CorTS Trust for Aon Capital A. The report covers the distribution event dated January 2, 2026. The Trust holds $40,170,000 in aggregate principal amount of Aon Capital A 8.205% Capital Securities due January 1, 2027, which serve as the Term Assets backing the Certificates.
Key Financial Metrics
| Metric | Value |
|---|---|
| Distribution Date | January 2, 2026 |
| Aggregate Principal of Term Assets | $40,170,000 |
| Outstanding Certificates | 1,606,800 |
| Aggregate Certificate Principal Balance | $40,170,000 |
| Interest Distribution per $25 Certificate | $1.025625 |
| Principal Distribution per $25 Certificate | $0.000000 |
| Total Distribution per $25 Certificate | $1.025625 |
| Unpaid Interest | $0.000000 |
| Trustee Fees Paid from Proceeds | $0.00 |
Material Changes
The filing does not provide comparative financial data or a prior period for analysis of material changes in revenue, profit, or margins. The document serves solely as a notice of the scheduled interest distribution for the specified period.
Outlook, Risks, and Management Commentary
- Underlying Issuer: The underlying securities are issued or guaranteed by Aon plc (Exchange Act File Number 001-07933).
- 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.
- Disclaimer: Structured Products Corp. and the Trustee (U.S. Bank Trust National Association) explicitly state they have not participated in the preparation of the underlying issuer's reports, nor have they verified the accuracy or completeness of such documents. There is no assurance that undisclosed events affecting the underlying issuer have not occurred.
Investor Verification Checklist
- Verify the current credit rating of the underlying Aon Capital A 8.205% Capital Securities due 2027 with rating agencies.
- Confirm the payment status of the $1.025625 per $25 certificate distribution.
- Review Aon plc's most recent periodic filings (10-K/10-Q) for any undisclosed events affecting the underlying securities.
- Confirm the outstanding principal balance of $40,170,000 remains accurate as of the distribution date.