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

Structured Assets Mortgage Investment Trust Admin.: Sheryl Christopherson Pass-Through Certificates, Series 2002-3 U.S. Bank, National Association 60 Livingston Ave STATEMENT TO CERTIFICATEHOLDERS Saint Paul, MN 55107 Distribution Date: ~~September~~December,30 2004 Original Beginning Distribution Supp. Dist Total Certificate Certificate Date Principal Date Principal Principal Class Face Value Balance Distribution Distribution (1) Distribution 1A 50000000.00 0.00 0.00 0.00 0.00 2A 114000000.00 0.00 0.00 0.00 0.00 3A 61000000.00 0.00 0.00 0.00 0.00 CC 51184155.00 ~~22155~~21798.4363 4734.4021 0.00 4734.4021 R 0.00 0.00 0.00 0.00 0.00 CC-1B 22884163.00 0.00 0.00 0.00 0.00 CC-2B 10854768.00 0.00 0.00 0.00 0.00 CC-3B 8661995.00 0.00 0.00 0.00 0.00 CC-4A 8783229.00 ~~22155~~21798.4363 4734.4021 0.00 4734.4021 CC-IO 65061437.00 0.00 0.00 0.00 0.00 Total (3) 276184155.00 ~~22155~~21798.4363 4734.4021 0.00 4734.4021

Distribution Supp. Dist Total Ending Date Realized Date Realized Realized Certificate Class Losses Losses (1) Losses Balance (2) 1A 0.00 0.00 0.00 0.00 2A 0.00 0.00 0.00 0.00 3A 0.00 0.00 0.00 0.00 CC 0.00 0.00 0.00 ~~22108~~21764.0342 R 0.00 0.00 0.00 0.00 CC-1B 0.00 0.00 0.00 0.00 CC-2B 0.00 0.00 0.00 0.00 CC-3B 0.00 0.00 0.00 0.00 CC-4A 0.00 0.00 0.00 ~~22108~~21764.0342 CC-IO 0.00 0.00 0.00 0.00 Total (3) 0.00 0.00 0.00 ~~22108~~21764.0342

Distribution Supp. Dist Total Date Interest Date Interest Interest Total Interest Certificate Class Distribution Distribution (1) Distribution Distribution Shortfalls Rate 1A 0.00 0.00 0.00 0.00 0.00 6.7500% 2A 0.00 0.00 0.00 0.00 0.00 7.0000% 3A 0.00 0.00 0.00 0.00 0.00 7.5000% CC ~~2048~~1925.8028 0.00 ~~2048~~1925.8028 ~~2096~~1959.2049 0.00 N/A R 0.00 0.00 0.00 0.00 0.00 N/A CC-1B 0.00 0.00 0.00 0.00 0.00 6.7500% CC-2B 0.00 0.00 0.00 0.00 0.00 7.0000% CC-3B 0.00 0.00 0.00 0.00 0.00 7.5000% CC-4A ~~2048~~1925.8028 0.00 ~~2048~~1925.8028 ~~2096~~1959.2049 0.00 ~~110~~105.~~9687~~9854% CC-IO 0.00 0.00 0.00 0.00 0.00 0.0000% Total (3) ~~2048~~1925.8028 0.00 ~~2048~~1925.8028 ~~2096~~1959.2049 0.00

(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

AMOUNTS PER $1,000 UNIT Ending Principal Interest Total Realized Certificate Class Cusip Distribution Distribution Distribution Losses Balance 1A 86358HNC9 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 2A 86358HND7 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 3A 86358HNE5 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 CC 86358HNF2 0.~~00092607~~00066837 0.~~04002801~~03761477 0.~~04095408~~03828314 0.00000000 0.~~43193113~~42521792 CC-1B N/A 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 CC-2B N/A 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 CC-3B N/A 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 CC-4A N/A 0.~~00539665~~00389492 0.~~23326273~~21919957 0.~~23865938~~22309449 0.00000000 2.~~51707316~~47795202 CC-IO N/A 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 R 86358HNG0 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000

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

Structured Assets Mortgage Investment Trust Admin.: Sheryl Christopherson Pass-Through Certificates, Series 2002-3 U.S. Bank, National Association 60 Livingston Ave STATEMENT TO CERTIFICATEHOLDERS St. Paul, MN 55107 Distribution Date: ~~September~~December,30 2004 Pursuant to Section 3.06 (b) of the Pooling Agreement dated March 1, 2001 (i) (A), (B), (C), (E), (G), (H) Class A-1 and Class CC-1B Related Pooled Securities Issue Series Cusip Beginning Ending Principal Interest Total Certificate Number Balance Balance Distributed Distributed Distributed AMAC 98-1 (1A-1-5) 00077BEY5 0.00 0.00 0.00 0.00 0.00 MRFC 98-2 (A-11-2)* 060506AB8 0.00 0.00 0.00 0.00 0.00 MRFC 98-2 (A-11-4) 16162TDC7 0.00 0.00 0.00 0.00 0.00 Total 0.00 0.00 0.00 0.00 0.00 Current Period Cumulative Stated Effective Realized Realized Interest Interest Interest Interest Losses Losses Shortfall $ Shortfall % Rate Rate AMAC 98-1 (1A-1-5) 0.00 0.00 0.00 0.000% 6.750% 0.000% MRFC 98-2 (A-11-2)* 0.00 0.00 0.00 0.000% 6.750% 0.000% MRFC 98-2 (A-11-4) 0.00 0.00 0.00 0.000% 6.750% 0.000% Total 0.00 0.00 0.00 0.000% 0.000% *Interest is Deferred

Class CC-4A Related Pooled Securities Issue Series Cusip Beginning Ending Principal Interest Total Certificate Number Balance Balance Distributed Distributed Distributed AMAC 98-1 (1A-1-1) 00077BJM6 0.00 0.00 0.00 0.00 0.00 AMAC 98-1 (1A-1-4) 073914YT4 0.00 0.00 0.00 0.00 0.00 AMAC 98-1 (1A-1-6)** 16162TNR3 0.00 0.00 0.00 0.00 0.00 GECMS 97-9 (1-A11 B PO2) 1729215M6 0.00 0.00 0.00 0.00 0.00 HSMS 98-2 (1A-1 One) 172953CA7 0.00 0.00 0.00 0.00 0.00 HSMS 98-2 (1A-1 Four) 172953FZ9 ~~14388~~14311.7621 ~~14356~~14288.3743 3222.3978 0.00 3222.3978 HSMS 98-2 (1A-1 Five)** 12669BDE9 ~~184742~~178007.6294 ~~184455~~174604.0818 0.00 ~~1039~~1001.1829 ~~1039~~1001.1829 MRFC 98-2 (A-11-5)** 12669BDF6 ~~8843698~~8060655.8108 ~~8791628~~8044785.1057 0.00 ~~1009~~923.6399 ~~1009~~923.6399 MRFC 98-2 (A-11-6) 12669BKC5 ~~7908~~7628.0075 ~~7893~~7617.0032 1511.0143 0.00 1511.0143 PHMSC 96-6 (A-4 PO) 36157RCL7 0.00 0.00 0.00 0.00 0.00 PHMSC 96-6 (A-4 IO B)** 36157RPZ2 0.00 0.00 0.00 0.00 0.00 PNCMS 95-2 (A-7 PO) 36158GGZ5 0.00 0.00 0.00 0.00 0.00 PNCMS 95-2 (A-7 W)** 36157R6S9 0.00 0.00 0.00 0.00 0.00 PHMSC 98-1 (II-A-1-1) 66937NXJ2 0.00 0.00 0.00 0.00 0.00 PHMSC 98-1 (II-A-1-4) 66937NL55 0.00 0.00 0.00 0.00 0.00 PHMSC 98-1 (II-A-1-6)** 66937RF53 0.00 0.00 0.00 0.00 0.00 SASI 95-4 (A-8 PO) 69348LTW9 0.00 0.00 0.00 0.00 0.00 Total ~~22296~~21939.7696 ~~22249~~21905.3775 4734.4021 ~~2048~~1925.8128 ~~2096~~1959.2149 **Denotes Notional Class Current Period Cumulative Stated Effective Issue Series Realized Realized Interest Interest Interest Interest Certificate Losses Losses Shortfall $ Shortfall % Rate Rate AMAC 98-1 (1A-1-1) 0.00 0.00 0.00 0.000% 0.000% 0.000% AMAC 98-1 (1A-1-4) 0.00 0.00 0.00 0.000% 0.000% 0.000% AMAC 98-1 (1A-1-6)** 0.00 0.00 0.00 0.000% 6.750% 0.000% GECMS 97-9 (1-A11 B PO2) 0.00 0.00 0.00 0.000% 0.000% 0.000% HSMS 98-2 (1A-1 One) 0.00 0.00 0.00 0.000% 0.000% 0.000% HSMS 98-2 (1A-1 Four) 0.00 0.00 0.00 0.000% 0.000% 0.000% HSMS 98-2 (1A-1 Five)** 0.00 0.00 0.00 0.000% 6.750% 6.750% MRFC 98-2 (A-11-5)** 0.00 0.00 0.00 0.000% 0.~~137~~138% 0.~~137~~138% MRFC 98-2 (A-11-6) 0.00 0.00 0.00 0.000% 0.000% 0.000% PHMSC 96-6 (A-4 PO) 0.00 0.00 0.00 0.000% 0.000% 0.000% PHMSC 96-6 (A-4 IO B)** 0.00 0.00 0.00 0.000% 0.000% 0.000% PNCMS 95-2 (A-7 PO) 0.00 0.00 0.00 0.000% 0.000% 0.000% PNCMS 95-2 (A-7 W)** 0.00 0.00 0.00 0.000% 0.100% 0.000% PHMSC 98-1 (II-A-1-1) 0.00 0.00 0.00 0.000% 0.000% 0.000% PHMSC 98-1 (II-A-1-4) 0.00 0.00 0.00 0.000% 0.000% 0.000% PHMSC 98-1 (II-A-1-6)** 0.00 0.00 0.00 0.000% 7.000% 0.000% SASI 95-4 (A-8 PO) 0.00 0.00 0.00 0.000% 0.000% 0.000% Total 0.00 0.00 0.00 0.000% ~~110~~105.~~266~~303% **Denotes Notional Class

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

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