STRATS(SM) Trust for Goldman Sachs Group Securities, Series 2006-2

STRATS Trust For Goldman Sachs Group Securities, Series 2006-2 is a special purpose issuing entity organized under the laws of New York. The entity issues pass-through certificates, designated as STRATS Certificates, Series 2006-2, that are backed by underlying pool assets consisting of debt securities issued by The Goldman Sachs Group, Inc. In conjunction with these assets, the trust enters into derivative transactions, specifically an ISDA Master Agreement swap arrangement with Wells Fargo Bank, National Association. Investors holding the publicly traded certificates represent the trust's primary customer base.

The trust operates without standard physical facilities or commercial business operations beyond holding its specified asset pool and distributing related cash flows. Its servicing functions are administered by The Bank of New York Mellon, which participates as the trustee responsible for pool assets. The issuing entity maintains its principal executive offices at 30 Hudson Yards in New York, New York, alongside its depositor and sponsor, Synthetic Fixed-Income Securities, Inc.

Summary of the business section of STRATS(SM) Trust for Goldman Sachs Group Securities, Series 2006-2's latest annual report, written by StockData.