Structured Products Corp. files annual KTN trust report

Structured Products Corp., as depositor for the Credit-Enhanced CorTS Trust For Aon Capital A, filed its annual report for the trust’s Credit-Enhanced Corporate-Backed Trust Securities listed on the NYSE under the symbol KTN.

Rhea-AI Filing Summary

Structured Products Corp., as depositor for the Credit-Enhanced CorTS Trust For Aon Capital A, filed its annual report for the trust’s Credit-Enhanced Corporate-Backed Trust Securities listed on the NYSE under the symbol KTN. All of the registrant’s common stock is held by Citigroup Global Markets Holdings Inc.

The report notes that business operations, risk factors, properties, legal proceedings, MD&A, and executive compensation sections are either none or not applicable, reflecting the trust’s pass-through structure. Ongoing distribution information to certificate holders is instead provided through Form 8-K reports that are incorporated by reference.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What is Structured Products Corp. (KTN) reporting in this Form 10-K?

The Form 10-K covers the Credit-Enhanced CorTS Trust For Aon Capital A certificates listed as KTN. It emphasizes the trust’s pass-through nature, with most business, risk, and operating sections marked none or not applicable, and relies on Form 8-Ks for distribution details.

Who owns the common stock of Structured Products Corp. related to KTN?

All of the registrant’s common stock is held by Citigroup Global Markets Holdings Inc. Public investors instead hold the Credit-Enhanced CorTS certificates themselves, which represent interests in the trust rather than equity in Structured Products Corp. as a standalone operating company.

How are investors in KTN certificates kept informed about distributions?

Investors receive information through trustee distribution statements filed on Form 8-K. The Form 10-K incorporates these 8-K reports by reference, covering distribution dates such as January 2, 2025 and July 1, 2025, rather than providing detailed cash flow schedules in the annual report itself.

What financial statements or MD&A are provided for KTN in this filing?

The filing states that financial statements and supplementary data are none and that Management’s Discussion and Analysis is not applicable. This reflects the trust’s limited-purpose structure, where cash flow and performance details are instead conveyed through periodic distribution reports on Form 8-K.

Where can KTN investors find information on the underlying securities issuer?

The underlying securities relate to Aon plc, which files its own Exchange Act reports under file number 001-07933. Investors can review Aon plc’s periodic and current reports on the SEC’s EDGAR system to understand the credit and performance profile backing the CorTS trust.

Is the KTN trust engaged in traditional operating business activities?

No, the filing repeatedly lists business operations, properties, legal proceedings, and similar items as none or not applicable. This indicates the entity functions primarily as a structured finance trust holding underlying securities, rather than as an operating company with standalone business lines.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 03/19/2026 - 01:43 PM Learn about SEC filing dates

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10‑K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended:			Commission File Number:
December 31, 2025			001-32132
	STRUCTURED PRODUCTS CORP.,
	on behalf of
	Credit-Enhanced CorTS Trust For Aon Capital A
	(Exact name of registrant as specified in its charter)

Delaware		13-3692801
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)
	388 Greenwich Street
	New York, New York 10013
	(Address of principal executive offices) (zip code)
Registrant's telephone number including area code:		212-723-4070
Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class	Trading Symbol(s)	Name of Each Exchange on Which Registered
Credit-Enhanced CorTS Trust For Aon Capital A,	KTN	New York Stock Exchange
Credit-Enhanced Corporate-Backed Trust Securities (Credit-Enhanced CorTS) Certificates
Securities registered pursuant to Section 12(g) of the Act:
None
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
	Yes            ☐                         No         ☒
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
	Yes            ☐                         No         ☒

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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 have filed such reports) and (2) has been subject to such filing requirements for the past 90 days.

Yes            ☒                         No         ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes            ☒                         No         ☐

[Rule 405 of Regulation S-T is not applicable.]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.  See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer  ☐

Accelerated filer  ☐

Non-accelerated filer  ☒

Smaller reporting company  ☐

Emerging growth company  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

Yes       ☐                 No        ☒

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter.
Not Applicable.

As of the date of this report, all of the common stock of the Registrant is held by Citigroup Global Markets Holdings Inc.

Documents Incorporated by Reference

The distribution reports to security holders filed on Form 8-K during the fiscal year in lieu of reports on Form 10‑Q, which includes the reports filed on Form 8-K listed in Item 15(b) hereto.

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Introductory Note

Structured Products Corp. (the “Depositor”) is the depositor under the Base Trust Agreement, dated as of December 15, 2000, as supplemented by the CorTS Supplement 2000-1, dated as of December 15, 2000, by and between the Depositor and U.S. Bank Trust National Association, as Trustee (the “Trustee”), providing for the issuance of the Credit-Enhanced CorTS Trust For Aon Capital A, Credit-Enhanced Corporate-Backed Trust Securities (Credit-Enhanced CorTS) Certificates (the “Certificates”) and is the depositor for the Certificates (the “Registrant”). The Certificates do not represent obligations of or interests in the Depositor or the Trustee.

The issuer(s) of the underlying securities, or guarantor thereof, or successor thereto, as applicable, is subject to the information reporting requirements of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). For information on the issuer(s) of the underlying securities, or guarantor thereof, or successor thereto, as applicable, please see its periodic and current reports filed with the Securities and Exchange Commission (the “Commission”). Such reports and other information required to be filed pursuant to the Exchange Act, by the issuer(s) of the underlying securities, or guarantor thereof, or successor thereto, as applicable, may be inspected and copied at the public reference facilities maintained by the Commission at 450 Fifth Street, N.W., Washington, D.C. 20549. The Commission also 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.” Neither the Depositor 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 the Depositor nor the Trustee has verified the accuracy or completeness of such documents or reports. There can be no assurance that events affecting the issuer(s) of the underlying securities, or guarantor thereof, or successor thereto, as applicable, or the underlying securities have not occurred or have not yet been publicly disclosed that would affect the accuracy or completeness of the publicly available documents described above. The chart below lists each trust, the issuer(s) or guarantor, or successor thereto, of the related underlying security, and its respective Exchange Act file numbers, if applicable.

	Underlying Securities Issuer(s) or Guarantor, or successor thereto	Exchange Act File Number
	Aon plc	001-07933

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PART I

Item 1.	Business
	None.
Item 1A.	Risk Factors
	None.
Item 1B.	Unresolved Staff Comments
	None.
Item 1C.	Cybersecurity
	Not Applicable.
Item 2.	Properties
	None.
Item 3.	Legal Proceedings
	None.
Item 4.	Mine Safety Disclosures
	None.

PART II

Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
	The Certificates representing investors’ interest in the Trust are represented by one or more physical Certificates registered in the name of Cede & Co., the nominee of The Depository Trust Company.
	The Certificates are listed on the New York Stock Exchange.
Item 6.	[Reserved]
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations
	Not Applicable.
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk
	None.
Item 8.	Financial Statements and Supplementary Data
	None.
Item 9.	Changes In and Disagreements With Accountants on Accounting and Financial Disclosure
	None.

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Item 9A.	Controls and Procedures
	Not applicable.
Item 9B.	Other Information
	None.
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
	Not Applicable

PART III

Item 10.	Directors, Executive Officers and Corporate Governance
	None.
Item 11.	Executive Compensation
	Not Applicable.
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
	Information required by Item 201(d) of Regulation S-X:  Not applicable.
	Information required by Item 403 of Regulation S-X:  None.
Item 13.	Certain Relationships and Related Transactions, and Director Independence
	None.
Item 14.	Principal Accounting Fees and Services
	Not Applicable.

PART IV

Item 15.		Exhibits, Financial Schedules and Reports on Form 8-K
(a)	The following documents are also filed as part of this Report:
	3.	Exhibits:
		31.1	Certification by President of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
		97.1	Structured Products Corp. Dodd-Frank Clawback Provisions.
		99.1	Annual Compliance Report by Trustee.
	The following reports on Form 8-K were filed during the period covered by this report and are hereby incorporated by reference:
(b)

	1.	Trustee’s Distribution Statement for the January 2, 2025 Distribution Date filed on Form 8-K on January 15, 2025.
	2.	Trustee’s Distribution Statement for the July 1, 2025 Distribution Date filed on Form 8-K on July 9, 2025.

(c) See item 15(a)(3) above.

Item 16.	Form 10-K Summary
	None.

5

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EXHIBIT INDEX

Exhibit		Page
31.1	Certification by President of the Registrant pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
97.1	Structured Products Corp. Dodd-Frank Clawback Provisions.
99.1	Annual Compliance Report by Trustee pursuant to 15 U.S.C. Section 7241.

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