8-K 1 sami023dec048k.txt SAMI023, 8K, 1204 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K Current Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (date of earliest event reported): December 28, 2004 STRUCTURED ASSET MORTGAGE INVESTMENTS TRUST 2002-3 (Pass-Through Certificates Series 2002-3) (Exact name of registrant as specified in its charter) Delaware (governing law of 333-68542-01 13-3633241 Trust and Pooling Agreement) (State or other jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification Number) 383 Madison Avenue, New York, New York 10179 (Address of principal executive offices) (Zip Code) Registrant's Telephone Number, including area code: (212) 272-2000 Not Applicable (Former name or former address, if changed since last report) ITEM 5 Other Events On December 28, 2004 a distribution was made to holders of Structured Asset Mortgage Investments Trust 2002-3 Pass-Through Certificates. The distribution was made pursuant to the provisions of a Trust and Pooling Agreement, dated as of April 1, 2002, among Structured Asset Mortgage Investments Inc., as seller, U.S. Bank National Association, as trustee, and U.S. Bank Trust National Association, as Delaware trustee. ITEM 7. Financial Statements and Exhibits (C) Exhibits furnished in accordance with Item 601(a) of Regulation S-K Exhibit Number Description EX-99.1 Monthly report distributed to holders of Structured Asset Mortgage Investments Trust 2002-3 Pass-Through Certificates, relating to the December 28, 2004 distribution. Pursuant to the requirements 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. STRUCTURED ASSET MORTGAGE INVESTMENTS TRUST 2002-3 By: U.S. Bank National Association, as Trustee By: /s/ Sheryl Christopherson Name: Sheryl Christopherson Title: Vice President Dated: January 04, 2005 INDEX TO EXHIBITS Exhibit Number Description EX-99.1 Monthly report distributed to holders of Structured Asset Mortgage Investments Trust 2002-3 Pass-Through Certificates, relating to the December 28, 2004 distribution

(1) If applicable. (2) Class CC-1B Ending Balance includes accrual amount of 0.00 Class CC-2B Ending Balance includes accrual amount of 0.00 Class CC-3B Ending Balance includes accrual amount of 0.00 (3) Totals do not include Class CC component breakout

Pursuant to Section 3.06 (a) of the Pooling Agreement dated April 1, 2002 (i) Available Principal 34.21 Available Interest 1925.28 Total Available Funds 1959.49 (ii) Amount of interest being distributed to each Class of Certificates and the Certificate Rates for each Class of Certificates. See Page 1 (iii) Accrual Amounts for the Class CC-1B, Class CC-2B and Class CC-3B Certificates See Page 1 (iv) Amount of reinvestment income distributed to the Trustee 0.00 (v) Amount of principal being distributed to each Class of Certificates See Page 1 (vi) Loss Amounts allocated to each Class of Certificates Class Current Period Since Issuance 1A 0.00 0.00 2A 0.00 0.00 3A 0.00 0.00 CC 0.00 0.00 CC-1B 0.00 0.00 CC-2B 0.00 0.00 CC-3B 0.00 0.00 CC-4A 0.00 0.00 (vii) Class Principal Balances for each Class of Certificates See Page 1 (viii) Aggregate Pooled Security Distribution Date Principal Balance as of the second immediately preceding Pooled Security Distribution 21798.65 (ix) Aggregate Pooled Security Distribution Date Principal Balance as of the immediately preceding Pooled Security Distribution Date 21764.44

CASH RECONCILIATION DEAL NAME: Structured Asset Mortgage Investment Trust 2002-3 SERIES: Pass-Through Certificates, Series 2002-3 ISSUE DATE: 04/30/02 DISTRIBUTION DATE: 12/30/04 RUN DATE: 01/04/05 CASH RECONCILIATION A. Collections on Underlying Certificates 1959.49 Total Collections 1959.49 DISTRIBUTION SUMMARY AND RECONCILIATION: B. Distributions (Section 3.05) 1A 0.00 2A 0.00 3A 0.00 CC 1959.49 R 0.00 CC-1B 0.00 CC-2B 0.00 CC-3B 0.00 CC-4A 1959.49 CC-IO 0.00 Total Amount Distributed 1959.49 Difference between A and B 0.00

STRUCTURED ASSET MORTGAGE INVESTMENTS TRUST 2002-3 8-K