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) May 25, 2004

MS Structured Asset Corp. (Issuer in Respect of SATURNS Trust No. 2002-13)
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction
of incorporation)

001-16443
(Commission
File Number)

13-4026700
(IRS Employer
Identification No.)

1585 Broadway, New York, New York
(Address of principal executive offices)

10036
(Zip Code)

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

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

Item 5. Other Events and Regulation FD Disclosure.

This current report on Form 8-K relates to the distribution reported to the holders of SATURNS Trust No. 2002-13, which was made on May 25, 2004.

Item 7. Financial Statements and Exhibits.

99.1 distribution report pursuant to the Trust Agreement for the distribution on May 25, 2004.
(Exhibit No. Description)

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

Date: May 25, 2004

By: /s/ Russell Goldenberg
Russell Goldenberg
Group Senior Vice President

Structured Asset Trust Unit Repackagings (SATURNS)

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

Reporting Package Table of Contents

Payment Date:
Prior Payment:
Next Payment:
Record Date:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

Administrator:
Andy Streepey 312.904.9387
andy.streepey@abnamro.com

Analyst:
Anty Huang 714.238.6769
anty.huang@abnamro.com

Statement Date:

135 S. LaSalle Street, Suite 1625
Chicago, IL 60603
USA

Statements to Certificateholders
Cash Reconciliation Summary CMSA v1
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:

SAT00213

SAT00213_200405_3.ZIP

Closing Date:

First Payment Date:

Rated Final Payment: Date:

29-Oct-02
18-Feb-03

15-Feb-26

Parties to The Transaction

Depositor: MS Structured Asset Corp

Underwriter: Morgan Stanley & Co. Incorporated

Rating Agency: Standard & Poor's Rating Services/Moody's Investors Service, Inc.

800.246.5761

LaSalle Factor Line

LaSalle Web Site

www.etrustee.net

Page 1 of 8

Class

CUSIP

Original

Opening

Principal

Negative

Closing

Interest

Pass-Through

Per $ 1000

Next Rate(3)

WAC:

Payment Date:
Prior Payment:
Next Payment:
Record Date:

6.955000%

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

Structured Asset Trust Unit Repackagings (SATURNS)

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

Face Value (1)

Balance

Payment

Adj. or Loss

Amortization

Balance

Payment (2)

Adjustment

Rate

Grantor Trust

Statement Date:

ABN AMRO Acct: 720461.1

1000.000000000

950.638888800

49.361111200

0.000000000

17.361111200

Fixed

0.00

0.000000000

6.25000000%

0.000000000

80410X202

A UNIT

25,000,000.00

23,765,972.22

1,234,027.78

0.00

434,027.78

1000.000000000

0.000000000

78.020000000

Fixed

0.00

1,901,541.67

76.061666800

0.07050000%

0.000000000

80410XAA1

B UNIT

25,000,000.00

0.00

1,950,500.00

Total P&I Payment

0.00

1,901,541.67

25,000,000.00

26,150,500.00

Total

0.00

23,765,972.22

1,234,027.78

2,384,527.78

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:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

Statement Date:

Cash Reconciliation Summary

Current Scheduled Interest

Interest Summary

Less Deferred Interest

Plus Gross Advance Interest

Less PPIS Reducing Scheduled Int

482,986.11

0.00
0.00

Less ASER Interest Adv Reduction

0.00

Less Other Adjustment

0.00

Total

482,986.11

Unscheduled Interest:
Prepayment Penalties

0.00

Yield Maintenance Penalties

0.00

Other Interest Proceeds

1,901,541.67

Total

1,901,541.67

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
Misc. Fees
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

2,384,527.78

0.00
0.00
0.00
0.00

0.00

0.00
0.00
0.00

0.00
0.00

23,765,972.22

0.00
0.00

23,765,972.22
23,765,972.22

26,150,500.00

25,000,000.00

0.00
0.00

0.00

25,000,000.00

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

Advance Summary (Advance Made by )

0.00

2,384,527.78

Interest Not Advanced (

Current Period

)

0.00

Workout Fees
Liquidation Fees

0.00
0.00

Less Non Recovered

0.00

0.00
0.00

0.00

Page 3 of 8

Structured Asset Trust Unit Repackagings (SATURNS)

Class

Accrued

Payment Date:
Prior Payment:
Next Payment:
Record Date:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

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)

0.00

A UNIT

100

434,027.78

0.00

30/360

6.250000000%

0.00

B UNIT

100

48,958.33

1,950,500.00

0.00

30/360

0.070500000%

0.00

482,986.11

2,384,527.78

0.00

(2) Accrued - Deductions + Additions Interest

(3) Includes interest accrued on outstanding Interest Shortfalls and/or Loss Allocations. Where applicable.

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:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

Other Related Information

Statement Date:

Swap Receipents

Swap Amount Received

Next Swap Rate

None

0.00

0.00%

Swap Information

Page 5 of 8

Structured Asset Trust Unit Repackagings (SATURNS)

Payment Date:
Prior Payment:
Next Payment:
Record Date:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

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

Structured Asset Trust Unit Repackagings (SATURNS)

Payment Date:
Prior Payment:
Next Payment:
Record Date:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

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

80410X202

Aa1

AA-

B UNIT

80410XAA1

Aa1

AA-

Page 7 of 8

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:

25-May-04
25-May-04

17-Feb-04

N/A

24-May-04

GE Global Insurance Holding Corporation Debenture Backed

Series 2002-13

ABN AMRO Acct: 720461.1

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:

200405

25,000,000.00

23,765,972.22

0.00

23,765,972.22

1,234,027.78

95.06%

Not Avail.

25,000,000.00

23,765,972.22

0.00

23,765,972.22

1,234,027.78

25,000,000.00

1,234,027.78

23,765,972.22

0.00

23,765,972.22

Current Total
Cumulative

Page 8 of 8

* Aggregate liquidation expenses also include outstanding P&I advances and unpaid servicing fees, unpaid trustee fees, etc..

May 18, 2004

Holders of Units of
SATURNS Trust No. 2002-13
Moody's Investors Service
99 Church St.
New York, NY 10007
Standard & Poor's
55 Water Street
New York, NY 10004-1064
Re: SATURNS 2002-13 (GE Global Insurance) Trust Wind-Up Event
Ladies and Gentlemen:
Reference is hereby made to the Trust Agreement dated October 29, 2002 (the "Trust
Agreement"), between MS Structured Asset Corp., as Depositor and LaSalle Bank
National Association, as trustee (the "Trustee"). Capitalized terms used and not
defined herein have the respective meanings given to them in the Trust Agreement.

This notice is delivered pursuant to Section 9.03 of the Standard Terms.

On May 17, 2004, the Trustee received notice that GE Global Insurance Corporation

filed with the Securities and Exchange Commission a "Certification and Notice of
Termination of Registration under Section 12(g) of the Securities Exchange Act of
1934 or Suspension of Duty to File Reports under Sections 13 and 15(d) of the

Securities Exchange Act of 1934" on Form 15D. This constitutes a Trust Wind-Up

Event under Section 9.01(g) of the Trust Agreement. Holders should surrender their
Class A Units or Class B units, as the case may be, to the Trustee, or deliver
security or indemnity acceptable to the Trustee, for their respective pro rata

distributions of Trust Property, which will consist of the cash proceeds of the
liquidation of the Securities pursuant to Section 9.03 of the Trust Agreement.
Beneficial owners of the Units will receive distributions through the facilities of
The Depository Trust Company ("DTC") and the intermediaries through which they hold
their Units. DTC will present its Units to the Trustee in accordance with the
procedures specified by DTC and the Trustee. Beneficial owners of Units should
inquire with the intermediary holding their Units as to procedures for presentation
and final payment and should provide instructions in writing with respect to the
final distribution to their intermediary.

It is expected that the final distribution on the Units will be made within 30 days.
Please contact Andy Streepey at 312-904-9387 with any questions.
Sincerely,

LASALLE BANK NATIONAL ASSOCIATION, as Trustee for SATURNS Trust No. 2002-13

Page 1

May 20, 2004

Holders of the Class A Units of SATURNS Trust No. 2002-13
Cusip 80410X202

Morgan Stanley

Morgan Stanley & Co. Incorporated
MS Structured Asset Corp.

1585 Broadway
New York, New York 10036

Moody's Investors Service
99 Church Street
New York, New York 10007

Standard & Poor's

55 Water Street

New York, NY 10004-1064

Re: SATURNS 2002-13 (GE Global Insurance) Termination
Reference is hereby made to the Trust Agreement dated October 29, 2002 (the "Trust
Agreement"), between MS Structured Asset Corp., as Depositor and LaSalle Bank
National Association, as Trustee. Capitalized terms used and not defined herein
have the respective meanings given to them in the Trust Agreement. This notice is
delivered pursuant to Section 11.01 of the Standard Terms.
On May 25, 2004, SATURNS Trust No. 2002-13 will make its final distribution of
$24.20 per Class A Unit ($24,200,000 aggregate). This amount represents all amounts
available for distribution and required to be paid to the Holders of the Class A
Units pursuant to the Trust Agreement. Upon such distribution, the trust will be
terminated. No further notice will be provided. Please contact Andy Streepey at
312-904-9387 with any questions.
Sincerely,
LASALLE BANK NATIONAL ASSOCIATION, as Trustee for SATURNS Trust No. 2002-13

Pursuant to the requirements of the Exchange Act of 1934, the Registrant has caused

Page 2

this report to be signed on behalf of the Registrant by the undersigned there unto

duly authorized.

LASALLE BANK NATIONAL ASSOCIATION, IN ITS CAPACITY OF TRUSTEE UNDER THE TRUST

AGREEMENT ON BEHALF OF MS STRUCTURED ASSET CORP., REGISTRANT.

By:/s/ Russell M. Goldenberg

Russell M. Goldenberg

Group Senior Vice President

Page 3

MS STRUCTURED SATURNS SERIES 2002-13 8-K