Conditional Full Redemption of Corporate Backed Trust Certificates, Motorola Debenture-Backed Series 2002-14 Trust Class A-1 Cer

   (NYSE: XFJ) -- U.S. Bank Trust National Association, as Trustee, under the Standard Terms for Trust Agreements dated as of January 16, 2001, as supplemented by the Series Supplement, Motorola Debenture-Backed Series 2002-14, dated as of July 19, 2002 (the "Trust Agreement") in respect of the Corporate Backed Trust Certificates, Motorola Debenture-Backed Series 2002-14 Trust (the "Trust") with Lehman ABS Corporation, as depositor, received notice that the Call Warrants Holder has exercised its right to purchase the assets of the Trust on June 23, 2010 (the "Redemption Date").

THE EXERCISE OF THE CALL WARRANTS IS CONDITIONAL UPON RECEIPT BY THE TRUSTEE OF THE WARRANT EXERCISE CALL PRICE WITH RESPECT TO SUCH EXERCISE ON THE REDEMPTION DATE. 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 the certificates issued by the Trust (the "Certificates") will be redeemed in full on the Redemption Date at a price of $25 principal plus $0.221006940 accrued interest to the Redemption Date per Class A-1 Certificate and $0.00 principal per $1,000 stated principal amount Class A-2 Certificate. The Class A-2 Certificates are principal-only Certificates and will not receive payment of interest. As set forth in the Trust Agreement, the Call Price for each related Call Date, in the case of the Class A-2 Certificates being purchased pursuant to the exercise of the Call Warrants, is $0. No interest will accrue on the Certificates after the Redemption Date. If the Trustee does not receive the Call Price, then (i) the Certificates issued by the Trust will continue to accrue interest as if no exercise notice had been given and (ii) the call warrant holder 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 redemption, Holders with questions may contact Bondholder Services at [phone].

U.S. Bank Trust National Association, as Trustee

Contact: Bondholder Services [phone]