UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
10-D
ASSET-BACKED
ISSUER
DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the monthly distribution period from
August 15, 2025 to
September 15, 2025
| Commission
File Number of Issuing entity: |
001-32848 |
| Central
Index Key Number of Issuing entity: |
0001356284 |
STRATS(SM)
TRUST FOR GOLDMAN SACHS GROUP SECURITIES, SERIES 2006-2
(Exact
name of issuing entity as specified in its charter)
| Commission
File Number of depositor: |
001-31818 |
| Central
Index Key Number of depositor: |
0001140396 |
Synthetic
Fixed-Income Securities, Inc.
(Exact
name of depositor and sponsor as specified in its charter)
Barbara
Garafalo, (212) 214-6289
(Name
and telephone number, including area code, of the person to contact in connection with this filing)
New
York
(State
or other jurisdiction of incorporation or organization of the issuing entity)
52-2316399
(I.R.S.
Employer Identification No.)
301
S. College Street
Charlotte,
NC |
|
28288 |
| (Address
of principal executive offices of issuing entity) |
|
(Zip
Code) |
(212)
214-6289
(Telephone
number, including area code)
No
Change
(Former
name, former address, if changed since last report)
| Registered/reporting
pursuant to (check one) |
| Title
of Class |
Section
12(b) |
Section
12(g) |
Section
15(d) |
Name
of exchange
(If Section 12(b)) |
| STRATS
Certificates, Series 2006-2 |
☒ |
|
|
New
York Stock Exchange |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐
PART
I - DISTRIBUTION INFORMATION
Item
1. Distribution and Pool Performance Information.
On September 15, 2025, a distribution in respect of the September 15, 2025 scheduled distribution date was made to holders of the STRATS Certificates, Series 2006-2. Attached as Exhibit 99.1 is the Trustee’s
Distribution Statement for the September 15, 2025 scheduled distribution date, prepared by The Bank of New York Mellon (formerly known as
The Bank of New York), as trustee.
The record date for the Distribution Date was September 14,
2025 and the Collection Period for the Distribution Date was the period from but excluding August 15, 2025 through and including September 15, 2025.
Item
1A. Asset-Level Information.
None.
Item
1B. Asset Representations Reviewer and Investor Communication.
None.
PART
II - OTHER INFORMATION
ITEM
2 - LEGAL PROCEEDINGS.
None.
ITEM
3 - SALES OF SECURITIES AND USE OF PROCEEDS.
None.
ITEM
4 - DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
5 - SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.
None.
ITEM
6 - SIGNIFICANT OBLIGORS OF POOL ASSETS.
The
Goldman Sachs Group Inc., the issuer of the underlying securities, is subject to the information reporting requirements of the Securities
Exchange Act of 1934 (the “Exchange Act”). For information on The Goldman Sachs Group Inc. please see its periodic and current
reports filed with the Securities and Exchange Commission (the “Commission”) under its Commission file number, 001-14965
and Central Index Key (CIK) number 0000886982. The Commission maintains a site on the World Wide Web at “http://www.sec.gov”
at which users can view and download copies of reports, proxy and information statements and other information filed electronically through
the Electronic Data Gathering, Analysis and Retrieval system, or “EDGAR.” Periodic and current reports and other information
required to be filed pursuant to the Exchange Act by The Goldman Sachs Group, Inc. may be accessed on this site. Neither Synthetic Fixed-Income
Securities, Inc. nor the Trustee has participated in the preparation of such reporting documents, or made any due diligence investigation
with respect to the information provided therein. Neither Synthetic Fixed-Income Securities, Inc. nor the Trustee has verified the accuracy
or completeness of such documents or reports. There can be no assurance that events affecting the issuer of the underlying securities
or the underlying securities themselves have not occurred or have not yet been publicly disclosed which would affect the accuracy or
completeness of the publicly available documents described above.
ITEM
7 - CHANGE IN SPONSOR INTEREST IN THE SECURITIES.
None.
ITEM
8 - SIGNIFICANT ENHANCEMENT PROVIDER INFORMATION.
None.
ITEM
9 - OTHER INFORMATION.
None.
ITEM
10 - EXHIBITS.
(a)
Documents filed as part of this report.
Exhibit
99.1 Trustee’s Distribution Statement for the September 15, 2025 scheduled distribution date.
(b)
Exhibits required by Form 10-D and Item 601 of Regulation S-K.
Exhibit
99.1 Trustee’s Distribution Statement for the September 15, 2025 scheduled distribution date.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
| |
STRATS(SM) TRUST FOR GOLDMAN SACHS
GROUP SECURITIES, SERIES 2006-2 |
| |
(Issuing Entity) |
| |
|
| |
Synthetic Fixed-Income Securities, Inc. |
| |
(Depositor) |
| Date:
September 15, 2025 |
|
|
| |
|
|
| |
By: |
/s/
Barbara Garafalo |
| |
Name: |
Barbara
Garafalo |
| |
Title: |
President |
EXHIBIT
INDEX
| Exhibit
Number |
Description |
| |
|
| Exhibit 99.1 |
Trustee’s
Distribution Statement for the September 15, 2025 scheduled distribution date. |
