** **

**UNITED STATESSECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C.20549**

 

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**FORM 10-K**

 

**(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 31,2009**

 

**or**

 

| **o** | **TRANSITION REPORT PURSUANT TO SECTION 13 OR  15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |
|-------|---------------------------------------------------------------------------------------------------------|

 

**For the transition period from                to                **

 

**CommissionFile Number:  001-31302**

 

**filed onbehalf of:**

 

**Corporate Backed Trust Certificates, Kinder Morgan Debenture-BackedSeries 2002-6 Trust**

(Exact Name ofRegistrant as Specified in Its Charter)

 

**by:**

** **

**LehmanABS Corporation**

(Exact Name ofDepositor as Specified in Its Charter)

 

| **Delaware**                                                    | ** ** | **13-3447441**                        |
|-----------------------------------------------------------------|------------|---------------------------------------|
| (State or other  jurisdiction of incorporation or organization) |       | (I.R.S. Employer  Identification No.) |
|                                                            |       |                                  |
| **1271  Avenue of the Americas, New York, New York**            | ** ** | **10020**                             |
| (Address of  principal executive offices)                       |       | (Zip Code)                            |

 

Registrant’s telephone number, including areacode:  **(646)285-9000**

 

Securities registeredpursuant to Section 12(b) of the Act:

 

| **Title of  Each Class**                                                           | ** ** | **Name of  Each Exchange on Which Registered** |
|------------------------------------------------------------------------------------|------------|------------------------------------------------|
| Corporate Backed Trust Certificates, Kinder Morgan Debenture-Backed  Series 2002-6 |       | New York Stock  Exchange (“NYSE”)    |

 

Securities registeredpursuant to Section 12(g) of the Act: **None**

 

Indicate by check mark if the registrant is awell-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yeso No x

 

Indicate by check mark if the registrant is notrequired to file reports pursuant to Section 13 or Section 15(d) ofthe Act. Yes o No x

 

Indicate by check markwhether the registrant: (1) has filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements forthe past 90 days. Yes o No x

 

Indicate by check markwhether the registrant has submitted electronically and posted on its corporateWeb site, if any, every Interactive Data File required to be submitted andposted 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 registrantwas required to submit and post such files). Yes oNo o

 

Indicate by check mark ifdisclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, tothe best of registrant’s knowledge, in definitive proxy or informationstatements incorporated by reference in Part III of this Form 10-K orany amendment to this Form 10-K.  x

 

Indicate by check markwhether the registrant is a large accelerated filer, an accelerated filer, or anon-accelerated filer.  See definition of“accelerated filer and large accelerated filer” in Rule 12b-2 of theExchange Act.  (Check one):

 

| Large  Accelerated Filer o |   | Accelerated  Filer o         |
|----------------------------|--------|------------------------------|
|                       |   |                         |
| Non-Accelerated  Filer x   |   | Smaller  reporting company o |

 

Indicate by check mark whether the registrant is ashell company (as defined in Rule 12b-2 of the Act). Yes o  No x

 

State the aggregatemarket value of the voting and non-voting common equity held by nonaffiliatescomputed by reference to the price at which the common equity was last sold, orthe average bid and asked price of such common equity, as of the last businessday of the registrant’s most recently completed second fiscal quarter.

 

The registrant has no voting stock or class of commonstock that is held by nonaffiliates.

 

 

 

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**DOCUMENTSINCORPORATED BY REFERENCE**

 

The distribution reportsto security holders filed on Form 8-K during the fiscal year in lieu ofreports on Form 10-Q which include the reports filed on Form 8-Klisted in Item 15(a) hereto are incorporated by reference into part IV ofthis Annual Report.

 

**Introductory**  Note

** **

Lehman ABS Corporation(the “Depositor”) is the Depositor in respect of the Corporate Backed TrustCertificates, Kinder Morgan Debenture-Backed Series 2002-6 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 TrustNational Association, as trustee (the “Trustee”), as supplemented by a SeriesSupplement (the “Series Supplement”) dated as of April 16, 2002 in respect ofthe Trust.  The Trust’s assets consistsolely of debentures issued by Kinder Morgan, Inc.  The Certificates do not represent obligationsof or interests in the Depositor or the Trustee.

 

TheRegistrant is a wholly-owned, indirect subsidiary of Lehman Brothers HoldingsInc. ("LBHI"), which filed a voluntary petition (the"Petition") for relief under Chapter 11 of the United States Code inthe United States Bankruptcy Court for the Southern District of New York onSeptember 15, 2008 in a jointly administered proceeding named In re LehmanBrothers Holdings Inc., et. al. under Case Number 08-13555. LBHI and itswholly-owned broker-dealer, Lehman Brothers Inc., have sold since September 15,2008 significant businesses, including the sale on September 21, 2008 of theinvestment banking business to Barclays Capital Inc., which business includedthe employees who historically conducted the Registrant's business.

 

KnightInc. successor to Kinder Morgan, Inc., the issuer of the underlying securities,is subject to the information reporting requirements of the Securities ExchangeAct of 1934, as amended (the “Exchange Act”). For information on the issuer of the underlying securities, please seeits periodic and current reports filed with the Securities and ExchangeCommission (the “Commission”) under Knight Inc.’s Exchange Act file number,001-06446.  The Commission maintains asite on the World Wide Web at “http://www.sec.gov” at which users can view anddownload copies of reports, proxy and information statements and otherinformation regarding issuers filed electronically through the Electronic DataGathering, Analysis and Retrieval system, or “EDGAR.”  Periodic and current reports and otherinformation required to be filed pursuant to the Exchange Act by the issuer ofthe underlying securities may be accessed on this site.  Neither the Depositor nor the Trustee hasparticipated in the preparation of such reporting documents, or made any duediligence investigation with respect to the information provided therein.  Neither the Depositor nor the Trustee hasverified the accuracy or completeness of such documents or reports.  There can be no assurance that eventsaffecting the issuer of the underlying securities or the underlying securitieshave not occurred or have not yet been publicly disclosed which would affectthe accuracy or completeness of the publicly available documents describedabove.

 

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**PART I**

 

Item 1. Business.

 

Not Applicable

 

Item1A.  Risk Factors.

 

Not Applicable

 

Item1B.  Unresolved Staff Comments.

 

Not Applicable

 

Item 2.  Properties*.*

 

Not Applicable

 

Item 3.  Legal Proceedings.

 

None

 

Item 4.  Submission of Matters to a Vote of SecurityHolders.

 

None

 

**PART II**

 

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

 

The publicly offered Certificates representinginvestors’ interest in the Trust are represented by one or more physicalCertificates registered in the name of  “Cede &Co.”, the nominee of  The DepositoryTrust Company.  Those publicly offeredCertificates are listed on the NYSE.

 

Item 6.  Selected Financial Data.

 

Not Applicable

 

Item 7.*   *Management’sDiscussion and Analysis of Financial Condition and Results of Operation.

 

Not Applicable

 

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

 

Not Applicable

 

Item 8. FinancialStatements and Supplementary Data.

 

Not Applicable

 

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

 

None

 

Item9A. Controls and Procedures.

 

Not Applicable

 

Item 9A(T). Controls andProcedures.

 

Not Applicable

 

Item9B. Other Information.

 

None

 

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**PART III**

 

Item 10.  Directors, Executive Officers and CorporateGovernance.

 

Not Applicable

 

Item 11.  Executive Compensation.

 

Not Applicable

 

Item 12.  Security Ownership of Certain BeneficialOwners and Management and Related Stockholder Matters.

 

Not Applicable

 

Item 13.  Certain Relationships and RelatedTransactions, and Director Independence.

 

None

 

Item 14.  Principal Accountant Fees and Services.

 

Not Applicable

 

**PART IV**

 

Item 15.  Exhibits, Financial Statement Schedules.

 

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

 

1.             Trustee’s Distribution Statementsdocumented on Form 8-K regarding the distributions from the Trust to thecertificateholders for the period from January 1, 2009 through andincluding December 31, 2009 have been filed with the Securities and ExchangeCommission and are hereby incorporated by reference.  Filing dates are listed below:

 
| **Trust  Description**                                                                   | ** ** | **Distribution Date**  | ** ** | **Filed on**          |
|------------------------------------------------------------------------------------------|------------|------------------------|------------|-----------------------|
| Corporate  Backed Trust Certificates, Kinder Morgan Debenture-Backed Series 2002-6 Trust |       | 03/02/2009  09/01/2009 |       | 07/21/2009  10/1/2009 |

 

2.             None.

 

3.             Exhibits:

 

31.1 —Certification by Executive Vice President of the Registrant pursuant to 15U.S.C. Section 7241, as adopted pursuant to Section 302 of theSarbanes-Oxley Act of 2002.

 

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

 

TheTrust covered by this Annual Report was formed prior to June 30, 2003 andthere is no requirement in the trust agreement for the preparation of a reportby an independent public accountant regarding the Trustee’s compliance with itsobligations.

 

(b)           See Item 15(a) above.

 

(c)           Not Applicable.

 

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**SIGNATURES**

** **

Pursuant to the requirements of Section 13 or 15(d) ofthe Securities Exchange Act of 1934, the registrant has duly caused this reportto be signed on its behalf by the undersigned thereunto duly authorized.  In preparing this report the Registrant hasrelied on Distribution Statements provided to it by the Trustee.

 
|                                   |   | Lehman ABS Corporation,  as Depositor for the  Trust (the “Registrant”) |
|----------------------------------------|--------|-----------------------------------------------------------------------------------|
|                                   |   |                                                                              |
| Dated:  March 31,  2010 |   | By:                                                                               | /s/ William J. Fox |
|                                   |   | Name:                                                                             | William J. Fox |
|                                   |   | Title:                                                                            | Chief Financial Officer  and |
|                                   |   |                                                                              | Executive Vice  President |

 

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**EXHIBIT INDEX**

 
| **Reference  Number per  Item 601 of  Regulation SK** | ** ** | **Description of Exhibits**                                                                                                                                                       | ** ** | **Exhibit Number  in this Form 10-K** |
|-------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|-------------------------------------------------|
| (31.1)                                                |       | Certification by Executive 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. |       | 31.1                                            |
| (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.                         |       | 31.2                                            |

 

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