Item 8.01. Other Events

On November 5, 2008, Synthetic Fixed-Income Securities, Inc. surrendered 18,000 STRATSSM Certificates, Series 2005-4 held by it having an aggregate stated amount equal to $450,000 to the Trust in exchange for a distribution of Wal-Mart Stores, Inc. 7.550% Notes due February 15, 2030, having a principal balance equal to $450,000 in accordance with the optional exchange provisions of Section 39 of the Series Supplement.

After giving effect to the above exchange of Certificates, as of the close of business on November 5, 2008, $13,975,000 aggregate principal amount of Wal-Mart Stores, Inc. 7.550% Notes due February 15, 2030 are held by the Trust, and 559,000 Certificates representing $13,975,000 aggregate Certificate Principal Balance are outstanding.