UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549~~

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~~Pursuant ofto ~~Report~~Section 13 OR 15(~~Date~~d) of ~~earliest~~The ~~event~~Securities ~~reported) March~~Exchange ~~16,~~Act ~~2009~~ of 1934

MSDate ~~Structured~~of ~~Asset~~Report ~~Corp.~~ (~~Issuer~~Date ~~in Respect~~ of ~~SATURNS~~earliest ~~Trust~~event ~~No. 2002-14~~reported) ~~(Exact~~: ~~name~~November of25, ~~registrant as specified in its charter)~~2009

~~Delaware~~MS ~~(State~~Structured orAsset ~~other~~Corp. ~~jurisdiction of incorporation) 001-16443~~ (~~CommissionFile~~Issuer ~~Number)~~in ~~13-4026700~~Respect ~~(IRS~~of ~~EmployerIdentification~~SATURNS Trust No. 2002-14)

~~1585 Broadway, New York, New York~~ (~~Address~~Exact name of ~~principal~~registrant ~~executive~~as ~~offices)~~specified ~~10036~~in ~~(Zip~~its ~~Code~~charter)

Registrant's telephone number, including area code 212-761-2520

Delaware	001-16443	13-4026700
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1585 Broadway, New York, New York 10036

(Address of principal executive offices, including Zip Code)

Registrant's telephone number, including area code: (212) 761-2520

N/A

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 8 - Other Events

Item 8.01. Other Events.

~~This~~Bank ~~current~~of ~~report~~America, onN.A. ~~Form~~as ~~8-K~~successor ~~relates~~by tomerger ~~the semi annual distribution reported~~ to ~~the~~LaSalle ~~holders~~Bank ~~of SATURNS Trust No~~N.A. ~~2002-14,~~acts ~~which~~as ~~was~~trustee ~~made~~for onthe ~~March~~issuing ~~16, 2009~~entity.

~~Section~~On 9November -25, ~~Financial~~2009, ~~Statements~~Bank of America, N.A. (BANA) was named as a defendant in two related lawsuits filed in the U.S. District Court for the Southern District of New York. In BNP Paribas Mortgage Corporation v. Bank of America, N.A. and ~~Exhibits~~Deutsche Bank, AG v. Bank of America, N.A., plaintiffs assert breach of contract, negligence, and indemnification claims in connection with BANA's roles as, among other things, collateral agent, custodian, and indenture trustee of Ocala Funding, LLC (Ocala). Ocala was a mortgage warehousing facility that provided funding to Taylor, Bean & Whitaker Mortgage Corp. (TBW) by issuing commercial paper and term securities backed by mortgage loans originated by TBW. Plaintiffs claim that they purchased in excess of $1.6 billion in securities issued by Ocala and that BANA allegedly failed, among other things, to protect the collateral backing plaintiffs' securities. Plaintiffs seek unspecified compensatory damages, among other relief.

Item 9.01 Financial Statements and Exhibits.

(Exhibit No. Description) 99.1 Semi-Annual distribution report pursuant to the Trust Agreement for the distribution on March 16, 2009.

SIGNATURES

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 hereunto duly authorized.

LASALLE BANK NATIONAL ASSOCIATION, IN ITS CAPACITY AS TRUSTEE UNDER THE TRUST AGREEMENT ON BEHALF OF MS STRUCTURED ASSET CORP., REGISTRANT

		MS Structured SATURNS Series 2002-14 Bank of America, National Association as successor by merger to LaSalle Bank National Association, in its capacity as Trustee Under the Trust Agreement on behalf of MS Structured Asset Corp., Registrant

Date: December 29 , 2009	By:	/s/ Vanessa L. Danner
		Name: Vanessa L. Danner
		Title: Vice President

By: /s/ Barbara L. Marik Barbara L. Marik Senior Vice President Date: March 18, 2009

Structured Asset Trust Unit Repackagings (SATURNS) General Electric Capital Corporation Debenture Backed Series 2002-14 Reporting Package Table of Contents Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 Administrator: Chris Nuxoll 312.904.1023 christopher.nuxoll@lasallegts.com Statement Date: 135 S. LaSalle Street, Suite 1625 Chicago, IL 60603 USA Statements to Certificateholders Cash Reconciliation Summary Bond Interest Reconciliation Other Related Information Other Related Information Rating Information Realized Loss Detail Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page(s) Information is available for this issue from the following sources Issue Id: Monthly Data File Name: SAT00214 SAT00214_200903_3.ZIP Closing Date: First Payment Date: Rated Final Payment: Date: 14-Nov-02 17-Mar-03 15-Mar-32 Parties to The Transaction Depositor: MS Structured Asset Corp Underwriter: Morgan Stanley Capital Services, Inc Rating Agency: Moody's Investors Service, Inc./Standard & Poor's, Inc. 800.246.5761 LaSalle Global Trust Services Factor Line LaSalle Global Trust Services Web Site www.etrustee.net Page 1 of 8 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Class CUSIP Original Opening Principal Principal Negative Closing Interest Interest Pass-Through Per $ 1000 Per $ 1000 Per $ 1000 Per $ 1000 Per $ 1000 Per $ 1000 Per $ 1000 Next Rate(3) WAC: WAMM: Payment Date: Prior Payment: Next Payment: Record Date: 40.230000% 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 Structured Asset Trust Unit Repackagings (SATURNS) General Electric Capital Corporation Debenture Backed Series 2002-14 Face Value (1) Balance Payment Adj. or Loss Amortization Balance Payment (2) Adjustment Rate 552 Grantor Trust Statement Date: 1000.000000000 0.000000000 0.000000000 1000.000000000 30.000000000 Fixed 0.00 0.00 0.000000000 6.0000000000% 0.000000000 80410Y200 A UNIT 25,000,000.00 0.00 0.00 25,000,000.00 750,000.00 25,000,000.00 1000.000000000 0.000000000 0.000000000 1000.000000000 3.525000000 Fixed 0.00 0.00 0.000000000 0.7050000000% 0.000000000 N 80410YAA9 B UNIT 25,000,000.00 0.00 0.00 25,000,000.00 88,125.00 25,000,000.00 Total P&I Payment 0.00 0.00 25,000,000.00 25,000,000.00 838,125.00 Total 25,000,000.00 0.00 0.00 838,125.00 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Page 2 of 8 Notes: (1) N denotes notional balance not included in total (2) Accrued Interest Plus/Minus Interest Adjustment Minus Deferred Interest equals Interest Payment (3) Estimated. * Denotes Controlling Class Structured Asset Trust Unit Repackagings (SATURNS) Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Statement Date: Cash Reconciliation Summary Current Scheduled Interest Interest Summary Less Deferred Interest Plus Gross Advance Interest Less PPIS Reducing Scheduled Int 838,125.00 0.00 0.00 Less ASER Interest Adv Reduction 0.00 Less Other Adjustment 0.00 Total 838,125.00 Unscheduled Interest: Prepayment Penalties 0.00 Yield Maintenance Penalties 0.00 Other Interest Proceeds 0.00 Total 0.00 Less Fees & Expenses Paid By/To Servicer Less Fee Paid To Servicer Less Fee Strips Paid by Servicer Special Servicing Fees Interest Due Serv on Advances Recoup of Prior Advances Misc. Fees & Expenses Total Unscheduled Fees & Expenses Total Interest Due Trust Less Fees & Expenses Paid By/To Trust Trustee Fee Fee Strips Interest Reserve Withholding Plus Interest Reserve Deposit Total Total Interest Due Certs Principal Summary Scheduled Principal: Current Scheduled Principal Advanced Scheduled Principal Scheduled Principal Unscheduled Principal: Curtailments Prepayments in Full Liquidation Proceeds Repurchase Proceeds Other Principal Proceeds Total Unscheduled Principal Remittance Principal Remittance P&I Due Trust Remittance P&I Due Certs Pool Balance Summary Beginning Pool Scheduled Principal Unscheduled Principal Deferred Interest Liquidations Repurchases Ending Pool Balance Count Principal Interest Prior Outstanding Plus Current Period Less Recovered Ending Outstanding Servicing Fee Summary Current Servicing Fees Plus Fees Advanced for PPIS Less Reduction for PPIS Plus Delinquent Servicing Fees Total Servicing Fees PPIS Summary Gross PPIS Reduced by PPIE Reduced by Shortfalls in Fees Reduced by Other Amounts PPIS Reducing Scheduled Interest PPIS Reducing Servicing Fee PPIS Due Certificate 0.00 0.00 0.00 0.00 0.00 0.00 838,125.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 838,125.00 838,125.00 25,000,000.00 2 0.00 0.00 0 0.00 0.00 0 0.00 0 25,000,000.00 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 838,125.00 Interest Not Advanced ( Current Period ) 0.00 0.00 Workout Fees Liquidation Fees 0.00 0.00 Less Non Recovered 0.00 0.00 0.00 0.00 0.00 Advance Summary (Advance Made by Servicer) 0 0.00 Misc. Fees Page 3 of 8 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Structured Asset Trust Unit Repackagings (SATURNS) Class Accrued Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Bond Interest Reconciliation Deductions Allocable Deferred & Prior Prepay- Other Additions Interest Credit Support Original Current(4) Accrual Int. Short- falls Due ment Interest Interest (2) Payment Amount PPIS Interest Certificate Accretion Interest Loss/Exp Interest Penalties Proceeds (1) Interest Shortfalls Certificate Rate Pass Thru Method Days Outstanding Remaining Statement Date: Distributable Current Period (Shortfall)/ Recovery Int Accrual on Prior Shortfall (3) 1.00 1.00 0.00 0.00 0.00 0.00 0.00 A UNIT 750,000.00 750,000.00 750,000.00 0.00 NA NA 6.0000000000% 0.00 0.00 0.00 30/360 180 0.00 0.00 0.00 0.00 0.00 B UNIT 88,125.00 88,125.00 88,125.00 0.00 NA NA 0.7050000000% 0.00 0.00 0.00 30/360 180 0.00 0.00 0.00 0.00 0.00 838,125.00 838,125.00 838,125.00 0.00 0.00 0.00 0.00 (2) Accrued - Deductions + Additions Interest (3) Includes interest accrued on outstanding Interest Shortfalls and/or Loss Allocations. Where applicable. 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Page 4 of 8 (1) Other Interest Proceeds are additional interest amounts specifically allocated to the bond(s) and used in determining the bonds Distributable Interest. (4) Determined as follows: (A) the ending balance of all the classes less (B) the sum of (i) the ending balance of the class and (ii) the ending balance of all classes which are not subordinate to the class divided by (A). Structured Asset Trust Unit Repackagings (SATURNS) Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Other Related Information Statement Date: Swap Receipents Swap Amount Received Next Swap Rate None 0.00 0.00% Swap Information Page 5 of 8 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Structured Asset Trust Unit Repackagings (SATURNS) Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Other Related Information Statement Date: The underlying security issuer or guarantor, as applicable, is subject to the informational requirements of the Exchange Act. The underlying security issuer or guarantor, as applicable, currently files reports, proxy statements and other information with the SEC. Those periodic reports, current reports and other reports and other information can be inspected and copied at the public reference facilities maintained by the SEC at Room 1024, 450 Fifth Street, N.W., Washington, D.C. 20549, at prescribed rates. The SEC also maintains a website on the internet at http://www.sec.gov at which users can view and download copies of reports, proxy, information statements and other information filed electronically. In addition, those reports and other information may also be obtained from the underlying security issuer by making a request to the underlying security issuer. Page 6 of 8 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Structured Asset Trust Unit Repackagings (SATURNS) Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Rating Information Class CUSIP Fitch Moody's S&P Fitch Moody's S&P Original Ratings Rating Change/Change Date(1) Statement Date: A UNIT 80410Y200 Aaa AAA B UNIT 80410YAA9 Aaa AAA Page 7 of 8 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation NR - Designates that the class was not rated by the rating agency. (1) Changed ratings provided on this report are based on information provided by the applicable rating agency via electronic transmission. It shall be understood that this transmission will generally have been provided to LaSalle within 30 days of the payment date listed on this statement. Because ratings may have changed during the 30 day window, or may not be being provided by the rating agency in an electronic format and therefore not being updated on this report, LaSalle recommends that investors obtain current rating information directly from the rating agency. Structured Asset Trust Unit Repackagings (SATURNS) Payment Date: Prior Payment: Next Payment: Record Date: 16-Mar-09 16-Mar-09 15-Sep-08 15-Sep-09 01-Mar-09 General Electric Capital Corporation Debenture Backed Series 2002-14 Realized Loss Detail Period Disclosure Control # Appraisal Date Appraisal Value Beginning Scheduled Balance Gross Proceeds Gross Proceeds as a % of Sched. Balance Aggregate Liquidation Expenses * Net Liquidation Proceeds Net Proceeds as a % of Sched. Balance Realized Loss Statement Date: Current Total Cumulative 12-Mar-2009 - 14:49 (K159-K160) (c) 2009 Bank Of America Corporation Page 8 of 8 * Aggregate liquidation expenses also include outstanding P&I advances and unpaid servicing fees, unpaid trustee fees, etc..

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