10-K

LEHMAN ABS CORP GOLDMAN SACHS CAP 1 SEC BACKED SER 2004-6 (JBK)

10-K 2026-04-06 For: 2025-12-31
View Original
Added on April 06, 2026

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

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

For the fiscal year ended December 31, 2025

or

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

For the transition period from       to

filed on behalf of:

Commission File Number of issuing entity: 001-32131

Central Index Key Number of issuing entity: 0001284143

Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust

(Exact Name of Registrant as Specified in Its Charter)

by:

Commission FileNumber of depositor: 001-11661

Central Index Key Number of depositor: 0000829281

SCS LABS Corporation

(Exact Name of Depositor as Specified in Its Charter)

Delaware 13-3447441
(State or other jurisdiction of<br><br><br>incorporation or organization) (I.R.S. Employer<br><br><br>Identification No.)
200 Continental Drive, Suite 401, Newark, Delaware 19713
(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (646)285-9000

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

Title of Each Class Name of Each Exchange<br><br><br>on Which Registered
Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 New York Stock Exchange (“NYSE”)

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 ☒

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 ☒

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 ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 registrant was required to submit and post such files). Not applicable.

Indicate by check mark if disclosure 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, 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. ☒

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 Exchange Act. (Check one):

Large Accelerated Filer Accelerated Filer
Non-Accelerated Filer Smaller reporting company
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

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 include the reports filed on Form 8-K listed in Item 15(a) hereto are incorporated by reference into part IV of this Annual Report.

Introductory Note

SCS LABS Corporation (the “Depositor”) is the Depositor in respect of the Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 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 Trust National Association, as trustee (the “Trustee”), as supplemented by a Series Supplement (the “Series Supplement”) dated as of March 19, 2004 in respect of the Trust. The Trust’s assets consist solely of capital Securities issued by Goldman Sachs Capital I (the “Underlying Securities Issuer”). The Certificates do not represent obligations of, or interests in, the Depositor or the Trustee.

The Goldman Sachs Group, Inc., the issuer of the junior subordinated debentures, the sole assets held by the Underlying Securities Issuer, is subject to the information reporting requirements of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). For information on The Goldman Sachs Group, Inc., please see its periodic and current reports filed with the Securities and Exchange Commission (the “Commission”) under The Goldman Sachs Group, Inc.’s Exchange Act file number, 001-14965. 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 issuer of the underlying securities may be accessed on this site. 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 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 9A(T). Controls and Procedures.

Not Applicable

Item 9B. Other Information.

Not Applicable

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 Stockholder Matters.

Not Applicable

Item 13. Certain Relationships and Related Transactions, and Director Independence.

None

Item 14. Principal Accountant 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<br>regarding the distributions from the Trust to the certificateholders for the period from January 1, 2025 through and including December 31, 2025 have been filed with the Securities and Exchange Commission and are hereby incorporated by<br>reference. Filing dates are listed below:
--- ---
Trust Description Distribution Date Filed on
--- --- --- --- ---
Corporate Backed Trust Certificates, Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust 02/15/2025<br> <br>08/15/2025 02/28/2025<br> <br>08/28/2025
2. None.
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3. Exhibits:
--- ---

31.1 – Certification by Vice President and Assistant Treasurer 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.

  1. 3 – Report of Aston Bell, CPA.
(b) See Item 15(a) above.
(c) Not Applicable.
--- ---

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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 theTrust (the “Registrant”)
Dated: March 31, 2026 By: /s/ Paul Edwards
Name: Paul Edwards
Title: Vice President

EXHIBIT INDEX

ReferenceNumber perItem 601 ofRegulation SK Description of Exhibits Exhibit Numberin this Form 10-K
(31.1) Certification by 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
(31.3) Report of Aston Bell, CPA. 31.3

EX-31.1

Exhibit 31.1

CERTIFICATION

I, Paul Edwards, certify that:

1. I have reviewed this annual report on Form 10-K, and all reports on<br>Form 8-K containing distribution or servicing reports filed in respect of periods included in the year covered by this annual report, of SCS LABS Corporation, on behalf of Corporate Backed Trust Certificates,<br>Goldman Sachs Capital I Securities-Backed Series 2004-6 Trust (the “Trust”);
2. Based on my knowledge, and the annual compliance review required under the pooling or servicing, or similar,<br>agreement, 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<br>were made, not misleading as of the last day of the period covered by this annual report;
--- ---
3. Based on my knowledge, and the annual compliance review required under the pooling and servicing, or similar,<br>agreement, the distribution or servicing information required to be provided to the Depositor by the Trustee under the pooling and servicing, or similar, agreement, for inclusion in these reports is included in these reports;
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4. I am responsible for reviewing the activities performed by the Depositor and the Trustee under the pooling and<br>servicing, or similar, agreement and based upon my knowledge and the annual compliance review required under that agreement, and except as disclosed in the reports, the Depositor and Trustee have each fulfilled its obligations under that agreement;<br>and
--- ---
5. The reports disclose all significant deficiencies, of which there were none, relating to the compliance by the<br>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<br>similar procedure, as set forth in the pooling and servicing, or similar, 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 31, 2026

By: /s/ Paul Edwards
Name: Paul Edwards
Title: Vice President

EX-31.2

Exhibit 31.2

SCS LABS Corporation

200 Continental Drive, Suite 401

Newark, Delaware 19713

December 31, 2025

U.S. Bank Trust National Association

100 Wall Street

New York, NY 10005

Re: Annual Compliance Certificate

SCS LABS Corporation Corporate Backed Trust Certificates

Dear Sir / Madam:

Pursuant to Section 3.10(d) of the Standard Terms for Trust Agreements, dated as of January 16, 2001 (the “Standard Terms”), between SCS LABS Corporation (formerly known as Lehman ABS Corporation), as depositor (the “Depositor”), and U.S. Bank Trust National Association, as trustee (the “Trustee”), as supplemented by a series supplement applicable to each transaction listed on Schedule A attached hereto (each, a “Series Supplement”, and together with the Standard Terms, the “Trust Agreement”), between the Depositor and the Trustee, the undersigned hereby attests that, to the best of his knowledge, in 2025 the Depositor has complied with all covenants and conditions under the Trust Agreements, other than Sections 3.I0(a), (b) and (c) of the Standard Terms, solely with respect to the current reports on Form 8-K and annual reports on Form 10-K as set forth on Schedule A hereto which will be filed by the Depositor with the Commission.

Very truly yours,

SCS LABS Corporation (f/k/a Lehman ABS Corporation)

By: /s/ Paul Edwards
Paul Edwards, Director

Schedule A to SCS LABS Corporation 2025 Compliance Letter

Corporate Backed Trust Certificates, Series 2004-6 Goldman Sachs Capital I Securities-Backed

EX-31.3

Exhibit 31.3

Aston Bell, CPA
P.O. Box 626<br> <br>Rancocas, NJ 08073<br><br><br>Tel (973) 824-5773 or<br><br><br>Tel (212) 957-7385 Independent Accountant’s Report<br><br><br><br> <br>SCS LABS Corporation, as Depositor<br><br><br>200 Continental Drive, Suite 401<br> <br>Newark, Delaware 19713<br><br><br><br> <br>U.S. Bank Trust National Association, as Trustee<br><br><br>Corporate Trust Department<br> <br>100 Wall Street<br><br><br>New York, NY 10005<br> <br><br><br><br>Re:  Corporate Backed Trust Certificates, Goldman Sachs Capital I<br><br><br>Securities-Backed Series 2004-6 Trust (the “Trust”)<br><br><br><br> <br>Ladies and Gentlemen:<br><br><br><br> <br>We have examined assertions of SCS LABS Corporation, (the “Depositor”) and<br>U.S. Bank Trust National Association, (the “Trustee” and, together with the Depositor, the “Management”) that the Depositor and the Trustee have complied, in all material respects, with the provisions of the Standard Terms<br>for Trust Agreements dated as of January 16, 2001, as supplemented by a series supplement dated as of March 19, 2004 (together, the “Trust Agreement”) in respect of the Corporate Backed Trust Certificates, Goldman Sachs Capital<br>I Securities-Backed Series 2004-6 Trust (the “Trust”), during the period covered by the annual report on Form 10-K filed by the Depositor on behalf of the<br>Trust for the year ended December 31, 2025 (the “Annual Report”). Management is responsible for compliance with the Trust Agreement. Our responsibility is to express an opinion on Management’s assertions based on our<br>examination.<br> <br><br> <br>Our examination was conducted in accordance with attestation standards<br>established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Depositor and the Trustee have complied with the Trust Agreement<br>during the period covered by the Annual Report and Management’s assertions with respect to such compliance are fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about Management’s<br>assertion. The nature, timing, and extent of the procedures selected depend on our judgement, including the assessment of the risks of material misstatement of Management’s assertion whether due to fraud or error, and performing such other<br>procedures as considered necessary in the circumstances. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
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We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.

In our opinion, the Depositor and the Trustee have complied, in all material respects, with the Trust Agreement during the period covered by the Annual Report and Management’s assertions with respect to such compliance are fairly stated, in all material respects, for the year ended December 31, 2025.

LOGO

Queens, New York

March 23, 2026

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