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

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

## Overview

- **Organization type:** Trust
- **Founded:** 2006
- **Assets under management:** Undisclosed

## Regulatory record

- **Reports private funds:** No

## About

The STRATS(SM) Trust for Goldman Sachs Group Securities, Series 2006-2 was established in 2006 as a Delaware statutory trust under a trust agreement with Goldman Sachs Group. It issued trust preferred securities (TruPS) that provide holders with payments linked to a specific Goldman Sachs debt issuance, a structure common in pre-2008 regulatory capital arbitrage. Strategy & deployment: The trust's sole asset is a junior subordinated deferrable interest debenture issued by Goldman Sachs Group. It generates income solely from the debenture's interest payments, distributing them to trust security holders. There is no discretionary investment mandate — the trust does not allocate capital across asset classes, engage in direct deals, or maintain a portfolio beyond the referenced debenture. Geographic footprint is limited to the U.S., where the issuing entity and the underlying Goldman Sachs obligations are domiciled. Scale, team, adjacent vehicles: The trust has no employees or operating professionals; administrative functions are handled by a trustee, typically a bank or trust company. It does not maintain public AUM or deployment figures beyond the notional value of the issued securities (per public SEC filings, 2006). Structural differentiator: STRATS(SM) Trust for Goldman Sachs Group Securities, Series 2006-2 is a narrowly defined special-purpose vehicle, not an ongoing investment entity. Its sole purpose was to facilitate the issue of trust preferred securities as part of Goldman Sachs' capital structure, meaning it has no independent investment strategy or management beyond the contractual terms of the trust agreement.

## Sectors

- Structured Products
- Fixed Income

## Questions

### What is STRATS(SM) Trust for Goldman Sachs Group Securities, Series 2006-2?

It is a Delaware statutory trust formed in 2006 to issue trust preferred securities (TruPS). The trust holds a junior subordinated debenture issued by Goldman Sachs Group and passes through interest payments to security holders (per public SEC filings, 2006).

### What kind of investment strategy does the trust follow?

The trust does not have an active investment strategy. Its single asset is a junior subordinated deferrable interest debenture from Goldman Sachs Group, held until maturity. It does not trade, allocate, or rebalance capital.

### What is the trust's relationship to Goldman Sachs?

The trust was sponsored by Goldman Sachs as part of a regulatory capital structure. Goldman Sachs issued the underlying debenture held by the trust, allowing the firm to treat the TruPS proceeds as Tier 1 capital under pre-2008 rules (per the SEC, 2006).

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Last updated: 2026-08-11T02:43:31.692Z

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