Notice of Conditional Full Redemption of Corporate Backed Trust Certificates, AIG Debenture-Backed Series 2002-10 Trust 1,031,753 (@ $25 Par = $25,793,825 Principal Amount) Class A-1 Certificates Due July 31, 2097 CUSIP No. 21988G429* (NYSE Listing XFD) $34,346,000 Notional Amount Class A-2 Certificates Due July 31, 2097 CUSIP No. 21988GBU9*

NEW YORK, NY--(Marketwire - Mar 13, 2013) - NOTICE IS HEREBY GIVEN, pursuant to the terms of the Standard Terms for Trust Agreements dated as of January 16, 2001, between Lehman ABS Corporation, as Depositor, and U.S. Bank Trust National Association, as Trustee, as supplemented by the Series Supplement, in respect to the Trust, dated as of June 6, 2002 (the "Series Supplement" and together with the Standard Terms, the "Trust Agreement") and the Warrant Agent Agreement, dated as of June 6, 2002 (the "Warrant Agent Agreement"), among the Depositor the Trustee and U.S. Bank as warrant agent (the "Warrant Agent"), that certain Warrant Holder(s) have exercised their rights to purchase of all of the above 1,031,753 outstanding ($25,793,000 principal amount) Class A-1 Corporate Backed Trust Certificates (the "Class A-1 Certificates") (NYSE: XFD) and $34,346,000 outstanding notional amount Class A-2 Corporate Backed Trust Certificates (the "Class A-2 Certificates") (together, the "Certificates") on or about March 19, 2013 (the "Call Date" and "Redemption Date") each at the related Call Price, and either tender or effect an Optional Exchange for portions of the $34,346,000 principal amount Underlying Securities held by the Trust (the "Call Warrant Exercise") as described herein.

The Call Warrant Exercise and funding of the Call Price are being executed in the following manner:
(1) an exercise of Call Warrants made in connection with and contingent upon acceptance of the Underlying Securities pursuant to the cash tender offer launched by AIG (the "Tender Offer") that relates to $32,646,000 principal amount of Underlying Securities held by the Trust, the exercising Warrant Holder(s) having directed the Trustee to tender such Underlying Securities pursuant to the Tender Offer with a bid spread of 285 bps in excess of the applicable reference yield, and apply the proceeds expected to be received on or about March 19, 2013 to the Call Price of the corresponding 980,685 ($24,517,125 principal amount) Class A-1 Certificates and $32,646,000 notional amount Class A-2 Certificates. The excess of the Tender Offer proceeds over the corresponding Call Price shall be paid to the exercising Warrant Holder(s) pro rata in respect to their proportionate exercises of Call Warrants or, if the corresponding Call Price exceeds the Tender Offer proceeds, the amount of such excess shall be paid by the exercising Warrant Holder(s) pro rata in respect to their proportionate exercises of Call Warrants.

(2) an exercise of Call Warrants made with respect to the purchase of 51,068 outstanding ($1,276,700 principal amount) Class A-1 Certificates and $1,700,000 outstanding notional amount Class A-2 Certificates on or about March 19, 2013 each at the related Call Price to be paid by the exercising Warrant Holder(s), who will effect an Optional Exchange for $1,700,000 principal amount of Underlying Securities held by the Trust.

THE EXERCISE OF THE CALL WARRANTS IS CONDITIONAL UPON RECEIPT BY THE TRUSTEE OF THE CALL PRICE WITH RESPECT TO SUCH EXERCISE ON THE REDEMPTION DATE, WHICH IN PART IS PENDING UPON ACCEPTANCE OF TENDERED UNDERLYING SECURITIES AND PAYMENT OF TENDER OFFER PROCEEDS EXPECTED FROM AIG ON OR ABOUT MARCH 19, 2013. THERE CAN BE NO ASSURANCE THAT THE CALL WARRANTS WILL IN FACT BE EXERCISED ON THE REDEMPTION DATE.

If the Trustee receives the Call Price by 10:00 a.m. (New York City time) on the Redemption Date, then 1,037,753 Class A-1 Certificates and $34,346,000 notional amount Class A-2 Certificates described above will be selected for redemption on the Redemption Date at a price of $25.00 principal plus $0.227986107 accrued interest to the Redemption Date per Class A-1 Certificate and $71.726701799 interest per $1,000 stated notional amount Class A-2 Certificate (the "Call Price"). The total payment of the Redemption Amount on the Certificates will be $28,492,575.65, consisting of $25,793,825.00 principal and $235,225.35 accrued interest on the Class A-1 Certificates and $2,463,525.30 interest on the $34,346,000 notional amount Class A-2 Certificates (the "Redemption Amount") selected for redemption. The Class A-2 Certificates are interest-only Certificates and will not receive payment of principal. No interest will accrue on the Certificates after the Redemption Date.

If the Trustee does not receive the Call Price, then (i) the Certificates selected for redemption will continue to accrue interest as if no exercise notice had been given and (ii) these and other Warrant Holders may elect to deliver a conditional notice of exercise in the future.

This press release is being issued by U.S. Bank Trust National Association as trustee of the Trust. For more information about this conditional partial redemption, Holders with questions may contact Bondholder Services at (800) 934-6802.

By U.S. Bank Trust National Association
as Trustee

March 13, 2013

*U.S. Bank shall not be held responsible for the selection or the use of the CUSIP number, nor is any representation made as to its correctness indicated in the Redemption Notice. It is included solely for the convenience of the Holders.