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 occurring on July 1, 2026. The trust holds $40,170,000 in aggregate principal amount of Aon plc 8.205% Capital Securities due January 1, 2027, which serve as the underlying Term Assets.
Key Financial Metrics
| Metric | Value |
|---|---|
| Distribution Date | July 1, 2026 |
| Underlying Asset Issuer | Aon plc |
| Underlying Asset Coupon | 8.205% |
| Underlying Asset Maturity | January 1, 2027 |
| Aggregate Principal of Term Assets | $40,170,000 |
| Outstanding Certificates | 1,606,800 |
| Aggregate Certificate Principal Balance | $40,170,000 |
| Distribution per $25 Certificate (Principal) | $0.000000 |
| Distribution per $25 Certificate (Interest) | $1.025625 |
| Total Distribution per $25 Certificate | $1.025625 |
| Unpaid Interest | $0.000000 |
| Trustee Fees Paid from Proceeds | None |
Material Changes
The filing does not disclose material changes in financial performance compared to a prior period, as it is a routine distribution notice. The filing confirms that the aggregate principal amount of Term Assets held remains at $40,170,000 and that the outstanding certificate balance matches this amount.
Guidance, Outlook, and Risks
- 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: Structured Products Corp. and the Trustee 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.
- Contingencies: There is no assurance that events affecting the underlying issuer (Aon plc) have not occurred or have not been publicly disclosed which could impact the accuracy of available information.
Investor Verification Checklist
- Verify the current credit rating of Aon plc's 8.205% Capital Securities due 2027 with rating agencies.
- Confirm the receipt of the $1.025625 interest distribution per $25 certificate.
- Review Aon plc's periodic filings (Form 10-K/10-Q) for any undisclosed events affecting the underlying securities.
- Note that the Trustee has not performed due diligence on the underlying issuer's financial health.