PPLUS Trust Series GSC-2 GSC 2 CT FL RT operates as a financial trust. It issues PPLUS Class A Floating Rate Trust Certificates, which are backed by Capital Securities originally issued by Goldman Sachs Capital I, a subsidiary of Goldman Sachs Group Inc. The trust's primary function is to provide income to investors through quarterly distributions, initially at an annual rate of 3.00%, based on a floating interest rate linked to the three-Month USD LIBOR plus 0.85%, subject to a floor of 3.00% and a cap of 8.00%.