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 SECURI-
                TIES EXCHANGE ACT OF 1934

                For the transition period from ________ to ________

                        Commission File Number: 001-31871


                             Lehman ABS Corporation,
                            -------------------------
                                  on behalf of:
              Corporate Backed Trust Certificates, DaimlerChrysler
             -------------------------------------------------------
                      Debenture-Backed Series 2002-4 Trust
                     --------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

           Delaware                                     13-3447441
-------------------------------            ------------------------------------
(State or other jurisdiction of            (I.R.S. Employer Identification No.)
  incorporation or organization)

  745 Seventh Avenue, New York, New York                     10019
--------------------------------------------    -------------------------------
 (Address of principal executive offices)                  (Zip Code)

      Registrant's telephone number, including area code: (212) 526-7000

Securities registered pursuant to Section 12(b) of the Act:

Title of Class                                  Name of Registered Exchange
--------------                                  ---------------------------

Corporate Backed Trust Certificates,            New York Stock Exchange ("NYSE")
DaimlerChrysler Debenture-Backed
Series 2002-4

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


<PAGE>

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 (ss.229.405 of this chapter) 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. |X|

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, or a non-accelerated filer. See definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Act.
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 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(a) hereto.

                                Introductory Note

Lehman ABS Corporation (the "Depositor") is the Depositor in respect of the
Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed Series
2002-4 Trust (the "Trust"), a common law trust formed pursuant to the Standard
Terms for Trust Agreements, dated as of January 16, 2001, between the Depositor
and U.S. Bank Trust National Association, as trustee (the "Trustee"), as
supplemented by a Series Supplement (the "Series Supplement") dated as of March
21, 2002 in respect of the Trust. The Trust's assets consist solely of
debentures issued by DaimlerChrysler Corporation, as successor to Chrysler
Corporation. The Certificates do not represent obligations of or interests in
the Depositor or the Trustee.

DaimlerChrysler AG, the underlying securities guarantor, is subject to the
information reporting requirements of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"). For information on the underlying securities
guarantor, please see its periodic and current reports filed with the Securities
and Exchange Commission (the "Commission") under DaimlerChrysler AG's Exchange
Act file number, 001-14561. 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 regarding
issuers 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 underlying securities
guarantor may be accessed on this site. Neither the Depositor nor the Trustee
has participated in the preparation of such reporting documents, or made

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<PAGE>

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 underlying securities issuer, the underlying securities guarantor
or the underlying securities 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

Item 1.  Business.
         Not Applicable

Item 1A. Risk Factors.
         Not Applicable

Item 1B. Unresolved Staff Comments.
         Not Applicable

Item 2.  Properties.
         Not Applicable

Item 3.  Legal Proceedings.
         None

Item 4.  Submission of Matters to a Vote of Security Holders.
         None

                                     PART II

Item 5.  Market for Registrant's Common Equity, Related Stockholder Matters and
Issuer Purchases of Equity Securities.
      The publicly offered 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. Those
publicly offered Certificates are listed on the NYSE.

Item 6.  Selected Financial Data.
         Not Applicable

Item 7.   Management's Discussion and Analysis of Financial Condition and
Results of Operation.
         Not Applicable

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.
         Not Applicable

Item 8.  Financial Statements and Supplementary Data.
         Not Applicable

Item 9.  Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.
         None

Item 9A. Controls and Procedures.
         Not Applicable

Item 9B. Other Information.
         None

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<PAGE>

                                    PART III

Item 10. Directors, Executive Officers and Corporate Governance.
         Not Applicable

Item 11. Executive Compensation.
         Not Applicable

Item 12. Security Ownership of Certain Beneficial Owners and Management and
Related Stock Matters.
         Not Applicable

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 Statement Schedules.

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

                  1.       Trustee's Distribution Statements documented on Form
                           8-K regarding the distributions from the Trust 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:
<TABLE>
<CAPTION>

----------------------------------------------------------------------------- ---------------------- ---------------
                             Trust Description                                  Distribution Date       Filed on
<S>                                                                             <C>                      <C>

----------------------------------------------------------------------------- ---------------------- ---------------
Corporate Backed Trust Certificates, DaimlerChrysler Debenture-Backed              02/01/2006          02/13/2006
Series 2002-4 Trust                                                                08/01/2006          08/11/2006
----------------------------------------------------------------------------- ---------------------- ---------------
</TABLE>


                  2.       None.

                  3.       Exhibits:

                           31.1 - Certification by Senior Vice 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.

                           31.2 - Annual Compliance Report by Trustee pursuant
                           to 15 U.S.C. Section 7241, as adopted pursuant to
                           Section 302 of the Sarbanes-Oxley Act of 2002.

         (b) See Item 15(a) above.

         (c) Not Applicable.


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<PAGE>


                                   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.

                                         Lehman ABS Corporation,
                                         as Depositor for the
                                         Trust (the "Registrant")



Dated:  March 21, 2007                    By:   /s/ CHARLES M. WEAVER
                                             ------------------------------
                                                Name: Charles M. Weaver
                                                Title:   Senior Vice President



                                       5
<PAGE>


                                  EXHIBIT INDEX

<TABLE>
<CAPTION>
            Reference
            Number per              Description of Exhibits                     Exhibit Number
           Item 601 of                                                         in this Form 10-K
          Regulation SK
         ------------------------------------------------------------------------------------------
                <S>                     <C>                                     <C>

              (31.1)     Certification by Senior Vice President of the                 31.1
                         Registrant pursuant to 15 U.S.C. Section 7241, as
                         adopted pursuant to Section 302 of the Sarbanes-Oxley
                         Act of 2002.
         ------------------------------------------------------------------------------------------
              (31.2)     Annual Compliance Report by Trustee pursuant to 15
                         U.S.C. Section 7241, as adopted pursuant to Section           31.2
                         302 of the Sarbanes-Oxley Act of 2002.
         ------------------------------------------------------------------------------------------
</TABLE>




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