Exhibit No. 99.1

                         TRUSTEE STATEMENT OF COMPLIANCE

I, David J. Kolibachuk, acting on behalf of U.S. Bank Trust National Association
(the "Trustee"), hereby certify that the Trustee has fulfilled its obligations
as trustee under the trust agreement, dated May 20, 2004, between Corporate
Asset Backed Corporation, as depositor, and the Trustee, with respect to the
CABCO Series 2004-101 Trust (Goldman Sachs Capital I) during the period from
January 1, 2005 to December 31, 2005.

Date: February 27, 2006

                                        U.S. BANK TRUST NATIONAL ASSOCIATION,
                                        as Trustee of

                                        CABCO Series 2004-101 Trust (Goldman
                                        Sachs Capital I)


                                        By: /s/ David J. Kolibachuk
                                            ------------------------------------
                                        Name: David J. Kolibachuk
                                        Title: Vice President