Business: Structured Products Corp., 8.205% Credit-Enhanced CorTS (Credit-Enhanced Corporate-Backed Trust Securities) Certificates, principal amount $25 per certificate, issued by CorTS Trust for Aon Capital A, the Trust. The underlying securities of the CorTS trust are the 8.205% Capital Securities due 1/01/2027 issued by Aon Capital A and guaranteed by Aon Corp. (NYSE: AOC). The assets of the underlying capital securities trust are the 8.205% Junior Subordinated Deferrable Interest Debentures due 1/01/2027 which were purchased from Aon Corp. using the funds from the sale of the Capital Securities. <p>The CorTS certificates will pay 8.205% dividends semiannually on 1/1 & 7/1 to holders of record one day prior to the payment date (NOTE: the ex-dividend date is one business day prior to the record date). The CorTS are redeemable if an adverse tax event occurs at $25 per share plus accrued and unpaid dividends. The company has the right, at any time, to defer interest payments for up to 10 consecutive semiannual periods. The certificates must be rated at least A3 by Moody's and A- by S&P to be issued. The certificates will receive a one time payment of $0.50 per certificate if the securities are downgraded below A- by S&P or A3 by Moody's. <p>Units are expected to trade flat, which means accrued interest will be reflected in the trading price and the purchasers will not pay and the sellers will not receive any accrued and unpaid interest. See the IPO prospectus for further information on the CorTS Certificates by clicking on the ‘Link to IPO Prospectus’ provided below. Structured Products Corp. is an indirect, wholly-owned subsidiary of Citigroup Global Markets Holdings Inc., formerly Salomon Smith Barney Holdings, a member of Citigroup (NYSE: C).