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

                                     ----

                                    FORM 10-K
                        FOR ANNUAL AND TRANSITION REPORTS
                     PURSUANT TO SECTIONS 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

(Mark One)

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

    For the fiscal year ended December 31, 2006

                                      or

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

    For the transition period from ________ to ________

           Commission File Number of issuing entity: 333-133978-02

                      CORTS TRUST VI FOR IBM DEBENTURES
        ________________________________________________________________
           (Exact name of issuing entity as specified in its charter)

          Commission File Number of depositor and sponsor: 333-133978


                           Structured Products Corp.
       __________________________________________________________________
        (Exact name of depositor and sponsor as specified in its charter)

             Delaware                                13-3692801
_______________________________________________________________________________
(State or other jurisdiction of            (I.R.S. Employer Identification No.)
  incorporation or organization)

        388 Greenwich Street
            New York , NY                                 10013
_______________________________________________________________________________
(Address of principal executive offices)                (Zip Code)

Registrant's telephone number, including area code: (212) 816-7496 Securities
registered pursuant to Section 12(b) of the Act:

Title of each class              Name of Registered exchange on which registered

6.375% Corporate-Backed          New York Stock Exchange ("NYSE")
Trust Securities (CorTS)
Certificates

                                       1


<PAGE>


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 [X]

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 [X]

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 [X]    No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K. Not applicable.

Indicate by check mark whether the registrant is large accelerated filer, an
accelerated filer or a non-accelerated filer. See the definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (check
one):
Large accelerated filer [ ]   Accelerated filer [ ]   Non- accelerated filer [X]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Act).
Yes [ ]   No [X]

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:

The registrant has no voting stock or class of common stock that is held by
non-affiliates.


                      DOCUMENTS INCORPORATED BY REFERENCE

The following documents are incorporated by reference into Part IV of this
Annual Report: The distribution reports to security holders filed on Form 10-D
during the fiscal year, in lieu of reports on Form 10-Q, which include the
reports filed on Form 10-D listed in Item 15(a) hereto.

                               Introductory Note

Structured Products Corp. (the "Depositor") is the Depositor in respect of the
CorTS Trust VI For IBM Debentures (the "Trust"), a common law trust formed
pursuant to the Base Trust Agreement, dated as of September 19, 2006, between
the Depositor and U.S. Bank Trust National Association, as trustee (the
"Trustee"), as supplemented by the CorTS Supplement 2006-2 (the "Series
Supplement") dated as of October 20, 2006 in respect of the Trust. The Trust's
assets consist solely of debentures issued by International Business Machines
Corporation. The Certificates do not represent obligations of or interests in
the Depositor or the Trustee.

Pursuant to staff administrative positions, the Trust is not required to respond
to various items of Form 10-K. Such items are designated herein as "Not
Applicable." Distribution reports detailing receipts and distributions by the
Trust are filed after each distribution date on Form 10-D in lieu of reports on
Form 10-Q.

International Business Machines Corporation, 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

                                       2


<PAGE>


International Business Machines Corporation please see its periodic and current
reports filed with the Securities and Exchange Commission (the "Commission")
under its Exchange Act file number, 001-02360. 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 International
Business Machines Corporation may be accessed on this site. You can request
copies of these documents, upon payment of a duplicating fee, by writing to the
SEC. The public may read and copy any materials filed with the Commission at the
Commission's Public Reference Room at 100 F Street, NE, Washington, DC 20549.
The public may obtain information on the operation of the Public Reference Room
by calling the Commission at 1-800-SEC-0330. Please call the SEC at (800)
SEC-0330 for further information on the operation of the SEC's public reference
rooms. In addition, such reports and other information can be inspected at the
offices of the New York Stock Exchange at 20 Broad Street, New York, New York
10005. 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 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.


                                   PART I

The following Items have been omitted in accordance with General Instruction J
to Form 10-K:

Item 1. Business.

Item 1A. Risk Factors.

Item 2. Properties.

Item 3. Legal Proceedings.

Item 4. Submission of Matters to a Vote of Security Holders.


Item 1B. Unresolved Staff Comments.


Not Applicable


                                   PART II

The following Items have been omitted in accordance with General Instruction J
to Form 10-K:

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and
Issuer Purchases of Equity Securities.

Item 6. Selected Financial Data.

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Item 8. Financial Statements and Supplementary Data.

Item 9. Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.

Item 9A.  Controls and Procedures.

                                       3


<PAGE>


Item 9B. Other Information.


         None


                                    PART III

The following Items have been omitted in accordance with General Instruction J
to Form 10-K:

Item 10. Directors and Executive Officers of the Registrant.

Item 11. Executive Compensation.

Item 12. Security Ownership of Certain Beneficial Owners and Management and
Related Stock Matters.

Item 13. Certain Relationships and Related Transactions.

Item 14. Principal Accounting Fees and Services.


          SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL
                        INSTRUCTION J(2) TO FORM 10-K.

      Item 1112(b) of Regulation AB.          Significant Obligors of Pool
                                              Assets (Financial Information).

The primary asset of the issuing entity is the underlying securities,
$60,000,000 aggregate principal amount of 7.125% debentures due December 1, 2096
issued by International Business Machines Corporation. The issuer of the
underlying securities, therefore, may be considered a significant obligor. 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 issuer of the underlying securities please see its periodic
and current reports filed with the Securities and Exchange Commission (the
"Commission") under its Exchange Act file number, 001-02360.

      Item 1114(b)(2) of Regulation AB.       Credit Enhancement and Other
                                              Support, Except for Certain
                                              Derivatives
                                              Instruments (Information Regarding
                                              Significant Enhancement
                                              Providers Financial Information).

Based on the standards set forth in Item 1114(b)(2) of Regulation AB, no
information is required in response to this Item.

      Item 1115(b) of Regulation AB.          Certain Derivatives Instruments
                                              (Financial Information).

Based on the standards set forth in Item 1115(b) of Regulation AB, no
information is required in response to this Item.

      Item 1117 of Regulation AB.             Legal Proceedings.

Based on the standards set forth in Item 1117 of Regulation AB no information is
required in response to this Item.

      Item 1119 of Regulation AB.             Affiliations and Certain
                                              Relationships and Related
                                              Transactions.

Based on the standards set forth in Item 1119 of Regulation AB, no information
is required in response to this Item.

      Item 1122 of Regulation AB.             Compliance with Applicable
                                              Servicing Criteria

U.S. Bank Trust National Association has been identified by the
registrant as a party participating in the servicing function with respect to
the pool assets held by CorTS Trust VI For IBM Debentures. U.S. Bank Trust
National Association has completed a report on an assessment of compliance with
the servicing criteria applicable (the "Report on Assessment") dated February
26, 2007 and for a period beginning January 1, 2006 through and including
December 31, 2006, which Report on Assessment is attached as an exhibit to this
Form 10-K. In addition, U.S. Bank

                                       4


<PAGE>


Trust National Association has provided an attestation report (the "Attestation
Report") by a registered independent public accounting firm regarding its
related Report on Assessment. The Attestation Report is attached as an exhibit
to this Form 10-K. Neither the Report on Assessment or the related Attestation
Report has identified any material instances of noncompliance with the servicing
criteria described in the Report on Assessment as being applicable to CorTS
Trust VI For IBM Debentures.

      Item 1123 of Regulation AB.             Servicer Compliance Statement.

Structured Products Corp. has provided a statement of compliance (the
"Compliance Statement") for the period from and including January 1, 2006
through and including December 31, 2006, which has been signed by an authorized
officer of Structured Products Corp. The Compliance Statement of Structured
Products Corp. is attached as an exhibit to this Form 10-K.

                                       5


<PAGE>


                                     PART IV

Item 15. Exhibits, Financial Statement Schedules.


         (a)     The following documents have been filed as part of this report.

                 1.     Trustee's Distribution Statements documented on Form
                        10-D of CorTS Trust VI For IBM Debentures to the
                        certificateholders for the period from January 1,
                        2006 through and including December 31, 2006 have
                        been filed with the Securities and Exchange
                        Commission and are hereby incorporated by reference.
                        Filing dates are listed below:


       Trust Description             Distribution Date          Filed on

CorTS Trust VI For IBM Debentures     December 1, 2006       December 8, 2006



                 2.     None

                 3.     Exhibits:

                        31.1 - Certification by Director of the Registrant
                        pursuant to 15 U.S.C. Section 7241, as adopted
                        pursuant to Section 302 of the Sarbanes-Oxley Act of
                        2002.

                        33.1 - Report on Assessment of Compliance with
                        Servicing Criteria for U.S. Bank Trust National
                        Association for the period from and including January
                        1, 2006 through and including December 31, 2006.

                        34.1 - Attestation Report of Ernst & Young LLP on
                        Assessment of Compliance with Servicing Criteria.

                        35.1 - Servicer Compliance Statement of U.S. Bank
                        Trust National Association for the period from and
                        including January 1, 2006 through and including
                        December 31, 2006.

                        99.1 - Registrant's Current Report on Form 10-D filed
                        with the Securities and Exchange Commission on
                        December 8, 2006, as further described in Item
                        15(a)(1) above, is incorporated herein by reference.

         (b)     See Item 15(a) above.

         (c)     Not Applicable.

                                       6


<PAGE>


SIGNATURE

         Pursuant to the requirements of Section 13 or 15 (d) 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.

                                                      Structured Products Corp.,
                                                      as Depositor for the Trust


                                                By:      /s/ John W. Dickey
                                                ------------------------------
                                                Name:    John W. Dickey
                                                Title:   Authorized Signatory

Dated:  March 28, 2007

                                       7


<PAGE>


                              EXHIBIT INDEX


Exhibit Number in                            Description of Exhibits
  this Form 10-K


       31.1         Certification by Director of the Registrant pursuant to 15
                    U.S.C. Section 7241, as adopted pursuant to Section 302 of
                    the Sarbanes-Oxley Act of 2002.


                    Report on Assessment of Compliance with Servicing Criteria
       33.1         for U.S. Bank Trust National Association for the period from
                    and including January 1, 2006 through and including December
                    31, 2006.


       34.1         Attestation Report of Ernst & Young LLP on Assessment of
                    Compliance with Servicing Criteria.


                    Servicer Compliance Statement of U.S. Bank Trust National
       35.1         Association for the period from and including January 1,
                    2006 through and including December 31, 2006.


       99.1         Registrant's Current Report on Form 10-D filed with the
                    Securities and 99.1 Exchange Commission on December 1, 2006,
                    as further described in Item 15(a)(1) above, is incorporated
                    herein by reference.

                                       8


<PAGE>


                                                                    Exhibit 31.1


                                 CERTIFICATION

I, John W. Dickey, certify that:

         1.       I have reviewed this annual report on Form 10-K in respect of
                  the CorTS Trust VI For IBM Debentures (the "Trust") and all
                  reports on Form 10-D containing distribution or servicing
                  reports filed in respect of periods included in the year
                  covered by this annual report of the Trust;

         2.       Based on my knowledge, the information in these reports, taken
                  as a whole, does not contain any untrue statement of a
                  material fact or omit to state a material fact necessary to
                  make the statements made, in light of the circumstances under
                  which such statements were made, not misleading as of the last
                  day of the period covered by this annual report;

         3.       Based on my knowledge, the distribution or servicing
                  information required to be provided to the Depositor by the
                  Trustee under the trust agreement, for inclusion in these
                  reports is included in these reports;

         4.       I am responsible for reviewing the activities performed by the
                  Depositor and the Trustee under the trust agreement and based
                  upon my knowledge and the annual compliance review required
                  under that agreement and Item 1123 of Regulation AB, and
                  except as disclosed in the reports, the Depositor and Trustee
                  have each fulfilled its obligations under that agreement; and

         5.       The reports disclose all significant deficiencies relating to
                  the compliance by the Trustee and the Depositor with the
                  minimum servicing or similar standards based upon the report
                  provided by an independent public accountant, after conducting
                  a review in compliance with the Uniform Single Attestation
                  Program for Mortgage Bankers or similar procedure, as set
                  forth in the trust agreement that is included in these
                  reports.

In giving the certifications above, I have reasonably relied on information
provided to me by the following unaffiliated party: U.S. Bank Trust National
Association, as Trustee.

Date: March 28, 2007

        /s/ John W. Dickey
----------------------------
Name:   John W. Dickey
Title:  Authorized Signatory

                                       9


<PAGE>


                                                                    Exhibit 33.1


   REPORT ON ASSESSMENT OF COMPLIANCE WITH REGULATION AB SERVICING CRITERIA


                             Management's Assertion

  Report on Compliance with Applicable Servicing Criteria Pursuant to Item 1122
           of Regulation AB under the Securities Exchange Act of 1934


U.S. Bank National Association ("U.S. Bank") as a party participating in the
servicing function for the following transactions:

                U.S. Bank Corporate Trust Repackaging Platform(1)

hereby provides the following report on its assessment of compliance with the
servicing criteria set forth in Item 1122 of Regulation AB applicable to it and
as described on Exhibit A hereto:

     1.   U.S. Bank is responsible for assessing its compliance with the
          servicing criteria applicable to it as noted on the accompanying
          Exhibit A;

     2.   U.S. Bank used the criteria set forth in paragraph (d) of Item 1122 of
          Regulation AB to assess its compliance with the applicable servicing
          criteria;

     3.   U.S. Bank's assessment of its compliance with the applicable servicing
          criteria is as of and for the period beginning on the January 1, 2006
          and ending December 31, 2006, the end of the fiscal year covered by
          the Form 10-K report. U.S. Bank's participation in the servicing
          function complied in all material respects with the applicable
          servicing criteria.

     4.   Ernst & Young, a registered public accounting firm, has issued an
          attestation report on U.S. Bank's assessment of compliance with the
          applicable servicing criteria as of and for the period beginning on
          January 1, 2006 and ending December 31, 2006, the end of the fiscal
          year covered by the Form 10-K report.


                                            U.S. BANK NATIONAL ASSOCIATION


                                                   /s/ Bryan R. Calder
                                            ---------------------------------
                                            Name:  Bryan R. Calder
                                            Title: Executive Vice President


Date:  February 26, 2007

--------------------------
(1) The U.S. Bank Corporate Trust Repackaging Platform (the "Platform") consists
of the activities involved in the performance of servicing functions for
publicly issued transactions comprised of the repackaging of corporate debt
and/or other agency securities the securities of which were offered on or after
January 1, 2006. The Platform does not include asset-backed or mortgage-backed
transactions serviced by a pool of receivables or other financial assets.


<PAGE>


                       EXHIBIT A to Management's Assertion

Reg AB Reference     Servicing Criteria

General Servicing Considerations
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(1)(i)        Policies and procedures  are  instituted to monitor any  performance or other   Not Applicable
                     triggers and events of default in accordance with the transaction agreements.

1122(d)(1)(ii)       If any material servicing activities are outsourced to third parties,
                     policies and procedures are instituted to monitor the third party's
                     performance and compliance with such servicing activities.

1122(d)(1)(iii)      Any requirements in the transaction agreements to maintain a back-up            Not Applicable
                     servicer for the Pool Assets are maintained.

1122(d)(1)(iv)       A fidelity bond and errors and omissions policy is in effect on the party
                     participating in the servicing function throughout the reporting period in
                     the amount of coverage required by and otherwise in accordance with the
                     terms of the transaction agreements.
</TABLE>

Cash Collection and Administration
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(2)(i)        Payments on pool assets are deposited into the appropriate custodial bank
                     accounts and related bank clearing accounts no more than two business days
                     following receipt, or such other number of days specified in the transaction
                     agreements.

1122(d)(2)(ii)       Disbursements made via wire transfer on behalf of an obligor or to an
                     investor are made only by authorized personnel.

1122(d)(2)(iii)      Advances of funds or guarantees regarding collections, cash flows or            Not Applicable
                     distributions, and any interest or other fees charged for such advances, are
                     made, reviewed and approved as specified in the transaction agreements.

1122(d)(2)(iv)       The related accounts for the transaction, such as cash reserve accounts or
                     accounts established as a form of over collateralization, are separately
                     maintained (e.g., with respect to commingling of cash) as set forth in the
                     transaction agreements.

1122(d)(2)(v)        Each custodial account is maintained at a federally insured depository
                     institution as set forth in the transaction agreements. For purposes of this
                     criterion, "federally insured depository institution" with respect to a
                     foreign financial institution means a foreign financial institution that
                     meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange Act.

1122(d)(2)(vi)       Unissued checks are safeguarded so as to prevent unauthorized access.

1122(d)(2)(vii)      Reconciliations are prepared on a monthly basis for all asset-backed
                     securities related bank accounts, including custodial accounts and related
                     bank clearing accounts. These reconciliations are (A) mathematically
                     accurate; (B) prepared within 30 calendar days after the bank statement
                     cutoff date, or such other number of days specified in the transaction
                     agreements; (C) reviewed and approved by someone other than the person who
                     prepared the reconciliation; and (D) contain explanations for reconciling
                     items. These reconciling items are resolved within 90 calendar days of their
                     original identification, or such other number of days specified in the
                     transaction agreements.
</TABLE>

Investor Remittances and Reporting
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(3)(i)        Reports to investors, including those to be filed with the Commission, are
                     maintained in accordance with the transaction agreements and applicable
                     Commission requirements. Specifically, such reports (A) are prepared in
                     accordance with timeframes and other terms set forth in the transaction
                     agreements; (B) provide information calculated in accordance with the terms
                     specified in the transaction agreements; (C) are filed with the Commission
                     as required by its rules and regulations; and (D) agree with investors' or
                     the trustee's records as to the total unpaid principal balance and number of
                     Pool Assets serviced by the Servicer.
</TABLE>
<PAGE>
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(3)(ii)       Amounts due to investors are allocated and remitted in accordance with
                     timeframes, distribution priority and other terms set forth in the
                     transaction agreements.

1122(d)(3)(iii)      Disbursements made to an investor are posted within two business days to the
                     Servicer's investor records, or such other number of days specified in the
                     transaction agreements.

1122(d)(3)(iv)       Amounts remitted to investors per the investor reports agree with cancelled
                     checks, or other form of payment, or custodial bank statements.
</TABLE>

Pool Asset Administration
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(4)(i)        Collateral or security on pool assets is maintained as required by the          Not Applicable
                     transaction agreements or related pool asset documents.

1122(d)(4)(ii)       Pool assets  and related documents are safeguarded as required by the
                     transaction agreements

1122(d)(4)(iii)      Any additions, removals or substitutions to the asset pool are made,
                     reviewed and approved in accordance with any conditions or requirements in
                     the transaction agreements.

1122(d)(4)(iv)       Payments on pool assets, including any payoffs, made in accordance with the
                     related pool asset documents are posted to the Servicer's obligor records
                     maintained no more than two business days after receipt, or such other
                     number of days specified in the transaction agreements, and allocated to
                     principal, interest or other items (e.g., escrow) in accordance with the
                     related pool asset documents.

1122(d)(4)(v)        The Servicer's records regarding the pool assets agree with the Servicer's
                     records with respect to an obligor's unpaid principal balance.

1122(d)(4)(vi)       Changes with respect to the terms or status of an obligor's pool assets         Not Applicable
                     (e.g., loan modifications or re-agings) are made, reviewed and approved by
                     authorized personnel in accordance with the transaction agreements and
                     related pool asset documents.

1122(d)(4)(vii)      Loss mitigation or recovery actions (e.g., forbearance plans, modifications
                     and deeds in lieu of foreclosure, foreclosures and repossessions, as
                     applicable) are initiated, conducted and concluded in accordance with the
                     timeframes or other requirements established by the transaction agreements.

1122(d)(4)(viii)     Records documenting collection efforts are maintained during the period a
                     pool asset is delinquent in accordance with the transaction agreements. Such
                     records are maintained on at least a monthly basis, or such other period
                     specified in the transaction agreements, and describe the entity's
                     activities in monitoring delinquent pool assets including, for example,
                     phone calls, letters and payment rescheduling plans in cases where
                     delinquency is deemed temporary (e.g., illness or unemployment).

1122(d)(4)(ix)       Adjustments to interest rates or rates of return for pool assets with           Not Applicable
                     variable rates are computed based on the related pool asset documents.

1122(d)(4)(x)        Regarding any funds held in trust for an obligor (such as escrow accounts):     Not Applicable
                     (A) such funds are analyzed, in accordance with the obligor's pool asset
                     documents, on at least an annual basis, or such other period specified in
                     the transaction agreements; (B) interest on such funds is paid, or credited,
                     to obligors in accordance with applicable pool asset documents and state
                     laws; and (C) such funds are returned to the obligor within 30 calendar days
                     of full repayment of the related pool assets, or such other number of days
                     specified in the transaction agreements.
</TABLE>
<PAGE>
<TABLE>
<S>                  <C>                                                                             <C>
1122(d)(4)(xi)       Payments made on behalf of an obligor (such as tax or insurance payments)       Not Applicable
                     are made on or before the related penalty or expiration dates, as indicated
                     on the appropriate bills or notices for such payments, provided that such
                     support has been received by the servicer at least 30 calendar days prior to
                     these dates, or such other number of days specified in the transaction
                     agreements.

1122(d)(4)(xii)      Any late payment penalties in connection with any payment to be made on         Not Applicable
                     behalf of an obligor are paid from the Servicer's funds and not charged to
                     the obligor, unless the late payment was due to the obligor's error or
                     omission.

1122(d)(4)(xiii)     Disbursements made on behalf of an obligor are posted within two business       Not Applicable
                     days to the obligor's records maintained by the servicer, or such other
                     number of days specified in the transaction agreements.
                                                                                                     Not Applicable
1122(d)(4)(xiv)      Delinquencies, charge-offs and uncollectible accounts are recognized and
                     recorded in accordance with the transaction agreements.
                                                                                                     Not Applicable
1122(d)(4)(xv)       Any external enhancement or other support, identified in Item 1114(a)(1)
                     through (3) or Item 1115 of Regulation AB, is maintained as set forth in the
                     transaction agreements.
</TABLE>




<PAGE>


                                                                    Exhibit 34.1

            Report of Independent Registered Public Accounting Firm


[LOGO]                Ernst & Young LLP                    Phone: (612) 343-1000
                      220 South Sixth Street, Ste. 1400    www.ey.com
                      Minneapolis, MN 55402-4509


             Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with SEC Regulation AB Servicing Criteria, that U.S.
Bank National Association (the Company) complied with the servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB
for the Structured Repackaging platform (the Platform) as of and for the year
ended December 31, 2006, except for criteria 1122 (d)(1)(i), 1122 (d)(1)(iii),
1122 (d)(2)(iii), 1122 (d)(4)(i), 1122 (d)(4)(vi), and 1122 (d)(4)(ix) through
1122 (d)(4)(xv), which the Company has determined are not applicable to the
activities performed by them with respect to the servicing platform covered by
this report. Management is responsible for the Company's compliance with those
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Company's compliance with the servicing criteria based on
our examination.

Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Company's compliance with the applicable
servicing criteria and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of less than
all of the individual asset backed transactions and securities that comprise the
Platform, testing of less than all of the servicing activities related to the
Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the
servicing criteria. Furthermore, our procedures were limited to the selected
transactions and servicing activities performed by the Company during the period
covered by this report. Our procedures were not designed to determine whether
errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company
during the period covered by this report for the selected transactions or any
other transactions. We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the
Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31,
2006, for the Structured Repackaging platform is fairly stated, in all material
respects.

                                                      /s/ Ernst & Young LLP

February 26, 2007


                    A Member Practice of Ernst & Young Global

<PAGE>


                                                                    Exhibit 35.1

                         SERVICER COMPLIANCE STATEMENT
                      U.S. Bank Trust National Association

      The undersigned, a duly authorized officer of U.S. Bank Trust National
Association (the "Trustee"), as Trustee in respect of the CorTS Trust VI For IBM
Debentures (the "Trust"), does hereby certify that:

1.    The Bank is Trustee under the Trust Agreement.

2.    The undersigned is duly authorized as required pursuant to the Trust
      Agreement to execute and deliver this Certificate to the Trust.

3.    This Certificate is delivered pursuant to Item 1123 of the Securities and
      Exchange Commission's Regulation AB.

4.    A review of the Trustee's activities during the twelve-month period ended
      December 31, 2006 and of its performance under the Trust Agreement has
      been made under my supervision.

5.    To the best of my knowledge, based on such review, the Trustee has
      fulfilled all of its obligations under the Trust Agreement in all material
      respects throughout such twelve-month period.

      IN WITNESS WHEREOF, the undersigned has duly executed this Certificate
      this 28th day of March 2007.

By:      /s/ Marlene Fahey
         ------------------
Name:    Marlene Fahey
Title:   Vice President