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HomeMy WebLinkAbout1995-083RESOLUTION N0. 95- 83 A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA AWARDING THE SALE OF $15,000,000 GENERAL OBLIGATION BONDS OF INDIAN RIVER COUNTY, FLORIDA; RATIFYING PREVIOUS ACTIONS TAKEN BY THE DIRECTOR OF MANAGEMENT AND BUDGET IN CONNECTION THEREWITH; APPROVING THE MATURITIES AND OTHER TERMS OF SUCH BONDS; AUTHORIZING THE PURCHASE OF MUNICIPAL BOND INSURANCE; SUPPLEMENTING RESOLUTION NO. 95-63 TO PROVIDE ADDITIONAL COVENANTS RELATING TO MUNICIPAL BOND INSURANCE APPLICABLE TO THE BONDS; AMENDING CERTAIN COVENANTS TO PROVIDE CONTINUING DISCLOSURE CONTAINED IN RESOLUTION NO. 95-75; PROVIDING CERTAIN OTHER MATTERS IN CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on May 16, 1995, the Board of County Commissioners of Indian River County, Florida (the "Issuer") adopted Resolution No. 95-63 (the "Resolution") to provide for the issuance of not to exceed $26,000,000 General Obligation Bonds of Indian River County, Florida payable from ad valorem taxes levied by the Issuer; and WHEREAS, pursuant to Resolution No. 95-75, the Issuer provided for the public sale of $15,000,000 of such General Obligation Bonds (the "Bonds") pursuant to an official Notice of Bond Sale; and WHEREAS, Resolution No. 95-75 delegated certain responsibili- ties in connection with the award and issuance of such Bonds to the Director of Management and Budget, and the Issuer wishes to ratify the actions taken; and NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA as follows: SECTION 1. In accordance with the provisions of Resolution No. 95-75, the Issuer published a Summary Notice of Sale in zhg Bond Buyer and distributed an Official Notice of Bond Sale calling for bids to be received by 11:00 a.m., E.D.T. on July 11, 1995. Such action is hereby ratified and confirmed. SECTION 2. In accordance with the provisions of Resolution 95-75 the Director of Management and Budget accepted the bids submitted pursuant to the Official Notice of Bond Sale, and at the hour stated in said Official Notice of Bond Sale, bidding was closed and the bids attached as Exhibit A to this Resolution were found to have been filed and to comply in all respects with the terms of the said Notice of Bond Sale. The Official Notice of Bond Sale set forth the maturities, subject to adjustment as provided therein, and redemption provisions for the Bonds, and such maturities, as may have been adjusted, and redemption provisions, are hereby ratified and approved. SECTION 3. The bid offering to purchase said Bonds at the lowest true interest cost in accordance with the Notice of Bond Sale was the bid of (the "Purchaser") offering to purchase the Bonds for $ , plus accrued interest. The bid of the Purchaser is hereby accepted and $15,000,000 Indian River County, Florida, General obligation Bonds, Series 1995 are hereby awarded to the Purchaser at the price offered for the Bonds, bearing interest at the rates set forth in the bid attached hereto as part of Exhibit A. SECTION 4. In accordance with the provisions of Resolution No. 95-75, the County Administrator and the County Attorney deemed the Preliminary Official Statement final as of June 28, 1995. Such action is hereby ratified and confirmed. The Preliminary Official Statement attached to Resolution No. 95-75 as Exhibit F is hereby ratified and approved. The Chairman of the Board of County Commissioners and the Director of Management and Budget are authorized and directed to execute and deliver an Official Statement in substantially the form of such Preliminary Official Statement, with such changes, insertions and omissions as shall be approved by the Chairman of the Board of County Commissioners and the Director of Management and Budget. SECTION 5. Pursuant to Section 13 of Resolution No. 95-75, AMBAC Indemnity Corporation (the "AMBAC Indemnity") has been selected as the bond insurer, and, pursuant to the Purchaser's bid, the Purchaser has elected to insure the Bonds. Selection of the AMBAC Indemnity is hereby ratified and confirmed and payment for such insurance is hereby authorized from proceeds of the Bonds in accordance with the Commitment for Municipal Bond Insurance from AMBAC Indemnity attached hereto as Exhibit B, and the terms, conditions and agreements relating to the Issuer set forth in such Commitment for Municipal Bond Insurance are hereby accepted and incorporated herein. A statement of insurance is hereby authorized to be printed on or attached to the Bonds for the benefit and information of the holders of the Bonds. SECTION 6. In addition to the covenants and agreements of the Issuer previously contained in the Resolution regarding the rights of AMBAC Indemnity which are hereby incorporated herein, the Issuer hereby makes the following additional covenants and agreements for the benefit of AMBAC Indemnity and the Holders of the Bonds while the Bond Insurance Policy insuring the Bonds is in full force and effect: (A) Definitions. "AMBAC Indemnity" shall mean AMBAC Indemnity Corporation, a Wisconsin -domiciled stock insurance company. "Authorized Investments" shall mean for all purposes, including defeasance investments in escrow accounts: (1) Caeh (l.naured at all tlues by the Federal Depoelt Ineurance cot?oratlon or othemlse collaterallzed slth obllgatlone degcribed ln paragraph (2', below) t ot (2) DLrect obllgatLone of (lncludlnE obliEatlons lseued or held ln book entry fotm on the books of) the Departnent of the lfreasury of the United Statee of Anerlca. nAuthorized fnveetmentgo shall mean for all pur?oges other than defeagance Lnveetuente in refundlng escrow accounte: (1) obllgations of any of the following federal agencies which obllgatlons represent the full faith and credlt of the Unlted States of Anerl.ca, includlng: Export-rnportBank; Farm Credit systeu FlnancLal Assietance Corporatl.ont Famere Home AdnlnistratLoni General Senrices Adulnlstratl.on i U. s . Maritfune Adnlnlstration;Snall BueLnegs Adnlnistratloni covernment Natlonal Irtortgage Association (cN!{A) i U.S. Departnent of Housingt Urban Developnent (PIlAr e) t and Federal Housing AdnlnlstratLon; (2, senior debt obllgatione rated rrAAArr by Standard & Poorf g Corporatlon (StP) and rr[q6n by Moodyrs Invegtors Ser:rrice,InE. (t{oodyra) Lseued by the Federal Natlonal l,tortgageAeeociation or the Federal Hone lcan l,lortgage Corporation. Senior debt obllgatlong of other Governnent Sponeored Agencl.ee approved by AIIBAC Indennity; (3) fl.S. dollar denoul.nated depoeit accounte, federal funds and bankerfs acceptaneee wlth domestic connercial banks whlch have a rating on their Ehort tetm certlficates of depoeit on the date of purchaee of rrA-1[ or trA-l*o by StP and oP-lt by Moodyrs and naturl.ng not more than 36O daysafter the date of purchase. (Ratings on holding coupanies are not considered as the rating of the bank); ({) connerclal paper whlch ls rated at the tlne of purchase ln the elngle hlghest clasglflcatlon, [A-l+tf by s&P and||P-ln by Uoodyre and whlch natures not nore than 27o daysafter the date of purchaae; (5) Lnveetuente in a noney narket fund rated oAAAnrt ej rrf$s- Gi or better by StPi (6) Pre-refunded tlunlcipal obligationE defined aB follows: Any bonda or other obllgatLons of any etate of the United Statee of Anerlca or of any agency, Lnstrurentallty orlocal Eovermental unlt of any euch state which are notcallablc at thc optlon of the obllgor prior to uaturityor as to nhlch Lrrevocable lngtnrctlone have been given by the obligor to call on the date specified in the notice; and (A) which are rated, based on an irrevocable escrow account or fund (the "escrow"), in the highest rating category of S&P and Moody Is or any successors thereto; or (B)(i) which are fully secured as to principal and interest and redemption premium, if any, by an escrow consisting only of cash or obligations described in paragraph A(2) above, which escrow may be applied only to the payment of such principal of and interest and redemption premium, if any, on such bonds or other obligations on the maturity date or dates thereof or the specified redemption date or dates pursuant to such irrevocable instructions, as appropriate, and (ii) which escrow is sufficient, as verified by a nationally recognized independent certified public accountant, to pay principal of and interest and redemption premium, if any, on the bonds or other obligations described in this paragraph on the maturity date or dates specified in the irrevocable instructions referred to above, as appropriate. (7) investment agreements approved in writing by AMBAC Indemnity Corporation (supported by appropriate opinions of counsel) with notice to S&P; (8) the Local Government Surplus Trust Fund, pursuant to Chapter 218, Part IV, Florida Statutes; and (9) other forms of investments (including repurchase agreements) approved in writing by AMBAC with notice to S&P. The value of the above investments shall be determined as follows: "Value", which shall be determined as of the end of each month, means that the value of any investments shall be calculated as follows: (1) as to investments the bid and asked prices of which are published on a regular basis in The Wall Street Journal (or, if not there, then in The New York Times): the average of the bid and asked prices for such investments so published on or most recently prior to such time of determination; (2) as to investments the bid and asked prices of which are not published on a regular basis in The Wall Street Journal or The New York Times: the average 4 by the obligor to call on the date specified in the notice; and (A) which are rated, based on an irrevocable escrow account or fund (the "escrow"), in the highest rating category of S&P and Moody ' s or any successors thereto; or (B)(i) which are fully secured as to principal and interest and redemption premium, if any, by an escrow consisting only of cash or obligations described in paragraph A (2 ) above, which escrow may be applied only to the payment of such principal of and interest and redemption premium, if any, on such bonds or other obligations on the maturity date or dates thereof or the specified redemption date or dates pursuant to such irrevocable instructions, as appropriate, and (ii) which escrow is sufficient, as verified by a nationally recognized independent certified public accountant, to pay principal of and interest and redemption premium, if any, on the bonds or other obligations described in this paragraph on the maturity date or dates specified in the irrevocable instructions referred to above, as appropriate. (7) investment agreements approved in writing by AMBAC Indemnity Corporation (supported by appropriate opinions of counsel) with notice to S&P; (8) the Local Government Surplus Trust Fund, pursuant to Chapter 218, Part IV, Florida Statutes; and (9) other forms of investments (including repurchase agreements) approved in writing by AMBAC with notice to S&P. The value of the above investments shall be determined as follows: "Value", which shall be determined as of the end of each month, means that the value of any investments shall be calculated as follows: (1) as to investments the bid and asked prices of which are published on a regular basis in The Wall Street Journal (or, if not there, then in The New York Times): the average of the bid and asked prices for such investments so published on or most recently prior to such time of determination; (2) as to investments the bid and asked prices of which are not published on a regular basis in The Wall Street Journal or The New York Times: the average 4 bid price at such time of determination for such investments by any two nationally recognized government securities dealers (selected by the Paying Agent in its absolute discretion) at the time making a market in such investments or the bid price published by a nationally recognized pricing service; (3) as to certificates of deposit and bankers' acceptances: the face amount thereof, plus accrued interest; and (4) as to any investment not specified above: the value thereof established by prior agreement between the Issuer, the Paying Agent and AMBAC Indemnity Corporation. "Municipal Bond Insurance Policy" shall mean the municipal bond insurance policy issued by AMBAC Indemnity insuring the payment when due of the principal of and interest on the Bonds as provided therein. Any provision herein or of the Resolution expressly recognizing or granting rights in or to AMBAC Indemnity may not be amended in any manner which affects the rights of AMBAC Indemnity hereunder or thereunder without the prior written consent of AMBAC Indemnity. Unless otherwise provided in this Section, AMBAC Indemnity's• consent shall be required in addition to Bondholder consent, when required, for the following purposes: (i) execution and delivery of any supplemental resolution; (ii) removal of the Paying Agent and selection and appointment of any successor Paying Agent; and (iii) initiation or approval of any action not described in (i) or (ii) above which requires Bondholder consent. Any reorganization or liquidation plan with respect to the Issuer must be acceptable to AMBAC Indemnity. In the event of any reorganization or liquidation, AMBAC Indemnity shall have the right to vote on behalf of all bondholders who hold AMBAC Indemnity -insured bonds absent a default by AMBAC Indemnity under the applicable Municipal Bond Insurance Policy insuring such Bonds. Anything in herein or in the Resolution to the contrary notwithstanding, upon the occurrence and continuance of an event of default as defined therein, AMBAC Indemnity shall be entitled to control and direct the enforcement of all rights and remedies granted to the Bondholders under the Resolution. (C) Notices To Be Given To AMBAC Indemnity. While the Municipal Bond Insurance Policy is in effect, the Issuer shall furnish to AMBAC Indemnity: (i) as soon as practicable after the filing thereof, a copy of any financial statement of the Issuer and a copy of any audit and annual report of the Issuer; (ii) a copy of any notice to be given to the registered owners of the Bonds, including, without limitation, notice of any redemption of or defeasance of Bonds, and any certificate rendered pursuant hereto or to the Resolution relating to the security for the Bonds; and (iii) such additional information it may reasonably request. The Issuer shall notify AMBAC Indemnity of any failure of the Issuer to provide relevant notices, certificates, etc. The Issuer will permit AMBAC Indemnity to discuss the affairs, finances and accounts of the Issuer or any information AMBAC Indemnity may reasonably request regarding the security for the Bonds with appropriate officers of the Issuer. The Issuer will permit'AMBAC Indemnity to have access to the Project and have access to and to make copies of all books and records relating to the Bonds at any reasonable time. AMBAC Indemnity shall have the right to direct an accounting at the Issuer's expense and the Issuer's failure to comply with such direction within thirty (30) days after receipt of written notice of the direction from AMBAC Indemnity shall be deemed a default hereunder and under the Resolution; provided, however, that if compliance cannot occur within such period, then such period will be extended so long as compliance is begun within such period and diligently pursued, but only if such extension would not materially adversely affect the interests of any registered owner of the Bonds. Notwithstanding any other provision hereof or of the Resolution, the Issuer shall immediately notify AMBAC Indemnity if at any time there are insufficient moneys to make any payments of principal and/or interest as required and immediately upon the occurrence of any event of default hereunder. 6 (D) As long as the Municipal Bond Insurance Policy shall be in full force and effect, the Issuer and Paying Agent agree to comply with the following provisions: (a) At least one (1) day prior to all Interest Payment Dates the Paying Agent will determine whether there will be sufficient funds in the funds and accounts to pay the principal of or interest on the Bonds on such Interest Payment Date. If the Paying Agent determines that there will be insufficient funds in such funds or accounts, the Paying Agent shall so notify AMBAC Indemnity. Such notice shall specify the amount of the anticipated deficiency, the Bonds to which such deficiency is applicable and whether such Bonds will be deficient as to principal or interest, or both. If the Paying Agent has not so notified AMBAC Indemnity at least one (1) day prior to an Interest Payment Date, AMBAC Indemnity will make payments of principal or interest due on the Bonds on or before the first (1st) day next following the date on which AMBAC Indemnity shall have received notice of nonpayment from the Paying Agent. (b) The Paying Agent shall, after giving notice to AMBAC Indemnity as provided in (a) above, make available to AMBAC Indemnity and, at AMBAC Indemnity's direction, to the United States Trust Company of New York, as insurance trustee for AMBAC Indemnity or any successor insurance trustee (the "Insurance Trustee"), the registration books of the Issuer maintained by the Paying Agent and all records relating to the funds and accounts maintained under the Resolution. (c) The Paying Agent shall provide AMBAC Indemnity and the Insurance Trustee with a list of registered owners of Bonds entitled to receive principal or interest payments from AMBAC Indemnity under the terms of the Municipal Bond Insurance Policy, and shall make arrangements with the Insurance Trustee (i) to mail checks or drafts to the registered owners of Bonds entitled to receive full or partial interest payments from AMBAC Indemnity and (ii) to pay principal upon Bonds surrendered to the Insurance Trustee by the registered owners of Bonds entitled to receive full or partial principal payments from AMBAC Indemnity. (d) The Paying Agent shall, at the time it provides notice to AMBAC Indemnity pursuant to (a) above, notify registered owners of Bonds entitled to receive the payment of principal or interest thereon from AMBAC Indemnity (i) as to the fact of such entitlement, (ii) that AMBAC Indemnity will remit to them all or a part of the interest payments next coming due upon proof of Bondholder entitlement to interest h payments and delivery to the Insurance Trustee, in form satisfactory to the Insurance Trustee, of an appropriate assignment of the registered owner's right to payment, (iii) that should they be entitled to receive full payment of principal from AMBAC Indemnity, they must surrender their Bonds (along with an appropriate instrument of assignment in form satisfactory to the Insurance Trustee to permit ownership of such Bonds to be registered in the name of AMBAC Indemnity) for payment to the Insurance Trustee, and not the Paying Agent, and (iv) that should they be entitled to receive partial payment of principal from AMBAC Indemnity, they must surrender their Bonds for payment thereon first to the Paying Agent, who shall note on such Bonds the portion of the principal paid by the Paying Agent, and then, along with an appropriate instrument of assignment in form satisfactory to the Insurance Trustee to the Insurance Trustee, which will then pay the unpaid portion of the principal. (e) In the event that the Paying Agent has notice that any payment of principal of or interest on a Bond which has become Due for Payment and which is made to a Bondholder by or on behalf of the Issuer has been deemed a preferential transfer and theretofore recovered from its registered owner pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with the final, nonappealable order of a court having competent jurisdiction, the Paying Agent shall, at the time AMBAC Indemnity is notified pursuant to (a) above, notify all registered owners that in the event that any registered owner's payment is not recovered such registered owner will be entitled to payment from AMBAC Indemnity to the extent of such recovery if sufficient funds are not otherwise available, and the Paying Agent shall furnish to AMBAC Indemnity its records evidencing the payment of principal of and interest on the Bonds which have been made by the Paying Agent and subsequently recovered from registered owners and the dates on which such payments were made. (f) In addition to those rights granted AMBAC Indemnity under the Resolution, AMBAC Indemnity shall, to the extent it makes payment of principal of or interest on Bonds, become subrogated to the rights of the recipients of such payments in accordance with the terms of the Municipal Bond Insurance Policy, and to evidence such subrogation (i) in the case of subrogation as to claims for past due interest, the Paying Agent shall note AMBAC Indemnity's rights as subrogee on the registration books of the Issuer maintained by the Paying Agent upon receipt from AMBAC Indemnity of proof of the payment of interest thereon to the registered owners of the Bonds, and (ii) in the case of subrogation as to claims for past due principal, the Paying Agent shall note AMBAC Indemnity's rights as subrogee on the registration books of the Issuer maintained by the Paying Agent upon surrender of 8 the Bonds by the registered owners thereof, together with proof of the payment of principal thereof. The Paying Agent may be removed at any time, at the request of AMBAC Indemnity, for any breach of the trust set forth herein or in the Resolution. AMBAC Indemnity shall receive prior written notice of any resignation of the Paying Agent. Any successor Paying Agent shall not be appointed unless AMBAC approves such successor in writing. Notwithstanding any other provision hereof or of the Resolution, in determining whether the rights of the Bondholders will be adversely affected by any action taken pursuant to the terms and provisions hereof or of the Resolution, the Paying Agent shall consider the effect on the Bondholders as if there were no Municipal Bond Insurance Policy. Notwithstanding any other provision hereof or of the Resolution, no removal, resignation or termination of the Paying Agent shall take effect until a successor, acceptable to AMBAC Indemnity, shall be appointed. (F) Third -Party Beneficiary. To the extent that this resolution or the Resolution confers upon or gives or grants to AMBAC Indemnity any right, remedy or claim under or by reason hereof or of the Resolution, AMBAC Indemnity is hereby explicitly recognized as being a third -party beneficiary hereunder or thereunder and may enforce any such right, remedy or claim conferred, given or granted hereunder or thereunder. (G) Parties Interested Herein. Nothing in the Resolution expressed or implied is intended or shall be construed to confer upon, or to give or grant to, any person or entity, other than the Issuer, AMBAC Indemnity, the Paying Agent and the registered owners of the Bonds, any right, remedy or claim under or by reason hereof or of the Resolution or any covenant, condition or stipulation hereof or thereof, and all covenants, stipulations, promises and agreements herein and in the Resolution contained by and on behalf of the Issuer shall be for the sole and exclusive benefit of the Issuer, AMBAC Indemnity, the Paying Agent and the registered owners of the Bonds. (H) Defeasance. Notwithstanding anything herein or in the Resolution to the contrary, in the event that the principal and/or interest due on the Bonds shall be paid by AMBAC Indemnity Corporation pursuant to the Municipal Bond Insurance Policy, the Bonds shall remain Outstanding for all purposes, not be defeased or otherwise satisfied and not be 9 considered paid by the Issuer, and the assignment and pledge hereunder and all covenants, agreements and other obligations of the Issuer to the registered owners shall continue to exist and shall run to the benefit of AMBAC Indemnity, and AMBAC Indemnity shall be subrogated to the rights of such registered owners. SECTION 7. In order to revise certain covenants made by the Issuer in connection with its responsibility to provide continuing disclosure pursuant to Rule 15c2-12 promulgated by the Securities and Exchange Commission, Section 11 of Resolution No. 95-75 is hereby amended in its entirety to read as follows: A. The Issuer hereby agrees, in accordance with the provisions of Rule 15c2-12 (the "Rule"), promulgated by the Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, to provide or cause to be provided, to each nationally recognized municipal securities information repository ("NRMSIR") designated by the Commission in accordance with the Rule, and to the appropriate state information depository ("SID"), if any, designated by the State of Florida, the following annual financial information and operating data (the "Annual Information"), commencing with the fiscal year ending September 30, 1996: 1. The assessed value of taxable property within the County, Issuer tax levies and collections, including property tax rates for the Issuer and all overlapping taxing entities, and computation of direct and overlapping debt; all generally consistent with such information as it is included in the final Official Statement for the Bonds. 2. The audited general purpose financial statements of the Issuer utilizing generally accepted accounting principles applicable to governmental units, as described in the Official Statement, except as may be modified from time to time and described in such financial statements. The information in paragraph 1 above will be available on or before June 1 of each year for the preceding fiscal year and will be made available, in addition to the NRMSIR's and the SID, to each holder of Bonds who requests such information. Audited financial statements of the Issuer may be available separately from the information in paragraph 1 above, and will be provided as soon as practical after acceptance of such statements from the auditors by the Issuer. The audited financial statements are generally available within 6 months of the end of the fiscal year. If the audited financial statements are not available by June 1, the Issuer will provide unaudited general purpose financial statements at the time the information in paragraph 1 is distributed. 10 B. The Issuer agrees to provide or cause to be provided, in a timely manner, to each NRMSIR or to the Municipal Securities Rulemaking Board ("MSRB"), and the SID, notice of the occurrence of any of the following events with respect to the Bonds, if material: (1) principal and interest payment delinquencies; (2) non-payment related defaults; (3) unscheduled draws on debt service reserves reflecting financial difficulties; (4) unscheduled draws on credit enhancements reflecting financial difficulties; (5) substitution of credit or liquidity providers, or their failure to perform; (6) adverse tax opinions or events affecting the tax- exempt status of the security; (7) modifications to rights of security holders; (8) bond calls; (9) defeasance; (10) release, substitution, or sale of property securing repayment of the securities; and (11) rating changes C. The Issuer agrees to provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the MSRB and (ii) the SID, notice of its failure to provide the Annual Information with respect to itself on or prior to the date set forth in paragraph A above. D. The obligations of the Issuer hereunder shall remain in effect only so long as the Bonds are outstanding. The Issuer reserves the right to terminate its obligation to provide the Annual Information and notices of material events, as set forth above, if and when the Issuer no longer remains an obligated person with respect to the Bonds, within the meaning of the Rule. E. The Issuer agrees that its undertaking pursuant to the Rule set forth in this Section is intended to be for the benefit of the owners of the Bonds, and shall be enforceable by such owners; provided, that solely in the event the Issuer fails to timely file the Annual Information in accordance with paragraph A above, any owner of the Bonds shall have the right to enforce, on behalf of all owners of the Bonds, the Issuer's undertaking to make such 11 filing on a timely basis; provided, the right of any such owner to enforce the provisions of this undertaking shall be limited to a right to obtain specific enforcement of the Issuer's obligations hereunder, and any failure by the Issuer to comply with the provisions of this undertaking shall not be default or an event of default with respect to the Bonds. F. Notwithstanding the foregoing, the NRMSIR's to which information shall be provided shall include those NRMSIR's which have been approved by the SEC prior to the date of issuance of the Bonds. In the event the SEC approves any additional NRMSIR's after the date of issuance of the Bonds, the Issuer shall, if the Issuer is notified of such additional NRMSIR's, provide such information to the additional NRMSIR's. Failure to provide information to any new NRMSIR whose status as a NRMSIR is unknown to the Issuer shall not constitute a breach of the foregoing covenant. G. Additionally, the requirements of paragraph A above do not necessitate the preparation of any separate annual report addressing only the Bonds. These requirements may be met by the filing of a combined bond report or the Issuer's Comprehensive Annual Financial Report; provided, such report includes all of the required information and is available by June 1. Additionally, the Issuer may incorporate any information provided in any prior filing with each NRMSIR or included in any final official statement of the Issuer; provided, such final official statement is filed with the MSRB. H. The Issuer reserves the right to modify from time to time the specific types of information provided or the format of the presentation of such information, to the extent necessary or appropriate in the judgment of the Issuer; provided, the Issuer agrees that any such modification will be done in a manner consistent with the Rule. SECTION 8. The Chairman of the Board of County Commissioners, the Director of Management and Budget, the County Administrator and the County Attorney or any other appropriate officers of the Issuer are hereby authorized and directed to execute any and all certifications or other instruments or documents required by the Resolution, Resolution No. 95-75, the Official Notice of Bond Sale or any other document referred to above as a prerequisite or precondition to the issuance of the Bonds and any representation made therein shall be deemed to be made on behalf of the Issuer. 12 SECTION 9. This resolution shall take effect immediately upon its adoption. PASSED AND ADOPTED the 11 day of July—8 1995. ( SEAL) ATTEST., Cou ty C1drk f1 13 BOARD F COUNTY COMMISSIONERS INDIVRIVER COUNT, FLORIDA ennetn K. Mac APPROVED Ac TO FORM ADQ LEGAL SUFFICIENCY: Charles P. Vitunac ,County Altorney EXHIBIT A BIDS RECEIVED EXHIBIT B COMMITMENT FOR MUNICIPAL BOND INSURANCE A�M AMBAC Indemnity Corporation One State Street Plaza New York, New York 10004 (212) 668-0340 Fax: (212) 509-9190 July 6, 1995 Robert C. Reid, Esq. Bryant, Miller and Olive, P.A. 201 South Monroe Street Suite 500 Tallahassee, FL 32301 RE: 515,000,000 Indian River County, Florida, General Obligation Bonds, Series 1995, dated July 1, 1995. Dear Mr. Reid: Enclosed please find the original and one certified copy of the Commitment for Municipal Bond Insurance, Commitment No. 12235 (the "Commitment"), relating to the above -captioned obligations (the "Bonds"). The original of this Commitment should be delivered to or held on behalf of the issuer of the Bonds, and if not exercised, should be disregarded. Please note the following: I . If this issue of Bonds sells with AMBAC insurance, please notify Janine Feudi at (212) 208-3301, who will assign a closing coordinator who will be responsible for the financing throughout the closing. Enclosed in AMBAC's STANDARD PACKAGE is the bond legend which should appear on the Bonds. The policy number to be printed as part of the bond legend can be obtained from the closing coordinator. 2. In order to ensure a timely closing, please notify your closing coordinator as soon as possible if you will require rating letters from Fitch Investors Service, Inc., Moody's Investors Service or Standard & Poor's Corporation. If any requests are made of you by any rating agency for documentation regarding this issue or any related or parity debt issue, please respond promptly since this will facilitate the timely receipt of the rating letters. NOTE: ENCLOSED FIND INFORMATION REGARDING MOODY'S RATINGS AND FEES FOR INSURED ISSUES AND STANDARD & POOR'S RATINGS AND FEES FOR INSURED ISSUES AND ASSIGNMENT OF INSURER'S CLAIMS -PAYING RATINGS TO INSURED ISSUES. (Fitch Investors Service, Inc., Moody's Investors Service and Standard & Poor's Corporation assess separate rating fees which are payable directly to them. All questions regarding the payment of such fees must be addressed to the applicable rating agency.) 3. if requested, an opinion of AMBAC's counsel regarding the fairness and accuracy of the language included in the Official Statement describing AMBAC and the Policy will be delivered at closing. The delivery of such opinion is dependent upon the prior review of such official statement by our legal department. 4. Enclosed for your use in preparing the Official Statement are (i) a sample Municipal Bond Insurance Policy (the "Policy") and any applicable endorsements thereto; and (ii) AMBAC's STANDARD PACKAGE, which includes suggested Official Statement disclosure language and the official AMBAC logo. Please send all drafts of the Official Statement to AMBAC's Closing Department, attention of your closing coordinator. Receipt, by the closing coordinator, of SIX COPIES of the FINAL OFFICIAL STATEMENT will ensure timely preparation of AMBAC's Policy for submission to the rating agencies. 5. Please refer to page 2 of this Commitment for conditions which must be satisfied prior to AMBAC's release of its Policy. Drafts of all financing documents and legal opinions should be sent to the closing coordinator assigned to the financing. 6. Lastly, TWO final UNBOUND transcripts must be sent to your closing coordinator as soon as possible after closing. If you have any questions, please do not hesitate to contact Janine Feudi or me. Sincerely, ' Robert M. Sakariasusen Client Information Services Enclosures cc: Arthur H. Diamond Fishkind & Associates, Inc. 12424 Research Parkway Suite 275 Oralndo, FL 32826 Joseph Baird Director of Management & Budget Indian River County 1840 25th Street Vero Beach, FL 32906 Brenda Certo, AMBAC Commitment for Municipal Bond Insurance Issuer: INDIAN RIVER COUNTY, FLORIDA Bonds: $15,000,000 General Obligation Bonds, Series 1995, dated July 1, 1995, maturing on July 1 in the years 1996 through 20?0, both inclusive. AMBAC Indemnity Corporation c% CT Corporation Systems 222 West Washington Avenue Madison, Wisconsin 53703 Administrative Office: One State Steeet Plaza New York, New York 10004 Commitment Number: 12235 Date of Commitment: July 5, 1995 Expiration Date: October 3, 1995 Insurance premium: 0.182% of the total principal and interest due on the Bonds. (Fitch Investors Service, Inc., Moody's Investors Service and Standard do Poor's Corporation assess separate rating fees which are payable directly to them. AN questions regarding the payment of such fees must be addressed to the applicable rating agency.) AMBAC Indemnity Corporation (AMBAC) A Wisconsin Stock Insurance Company hereby commits to issue a Municipal Bond Insurance Policy (the "Policy") relating to the above-described debt obligations (the "Bonds"). substantially in the form imprinted in this Commitment, subject to the terms and conditions contained herein or added hereto (see conditions set forth on page 2 and following). To keep this Commitment in effect after the expiration date set forth above, a request for renewal must be submitted to AMBAC prior to such expiration date. AMBAC reserves the right to refuse wholly or in part to grant a renewal. The Municipal Bond Insurance Policy shall be issued if the following conditions are satisfied: 1. The documents to be executed and delivered in connection with the issuance and sale of the Bonds shall not contain any untrue or misleading statement of a material fact and shall not fail to state a material fact necessary in order to make the information contained therein not misleading. 2. No event shall occur which would permit any purchaser of the Bonds, otherwise required, not to be required to purchase the Bonds on the date scheduled for the issuance and delivery thereof. 3. There shall be no material change in or affecting the Bonds (including, without limitation, the security for the Bonds) or the financing documents or the official statement (or any similar disclosure document) to be executed and delivered in connection with the issuance and sale of the Bonds from the descriptions thereof heretofore provided to AMBAC. 4. The Bonds shall contain no reference to AMBAC, the Policy or the municipal bond insurance evidenced thereby except as may be approved by AMBAC. S. AMBAC shall be provided with: (a) Executed copies of all financing documents. the official statement (or any similar disclosure document) and the various legal opinions delivered in connection with the issuance and sale of the Bonds, including, without limitation, the unqualified approving opinion of bond counsel rendered by a law firm acceptable to AMBAC. The form of Bond Counsel's approving opinion shall also indicate, if applicable, that the Bonds are exempt from federal income taxation, that the issuer must comply with certain covenants under and pursuant to the new tax law and that the issuer has the legal power to comply with such covenants. Such opinion of bond counsel shall be addressed to AMBAC or. in lieu thereof, a letter shall be provided to AMBAC to the effect that AMBAC may rely on such opinM as if it were addressed to AMBAC. (b) A letter from bond counsel or counsel to the purchaser or otherwise from another person acceptable to AMBAC to the effect that the financing documents, the official statement (or any similar disclosure document) and the various legal opinions executed and delivered in connection with the issuance and sale of the Bonds are substantially in the forms theretofore submitted to AMBAC for review, with only such amendments, modifications or deletions as approvI4 by AMBAC. (c) A certified'of caslor's check for or evidence of wire transfer of an amount equal to the insurance premium at the time of the issuance and delivery of the Bonds. If the amount of premium exceeds $100,000.00, payment must be made by federal funds wire transfer. 6. Unless expressly waived in whole or in part by AMBAC, the financing documents and the Official Statement shall contain (a) the terms and provisions provided in the AMBAC Indemnity STANDARD PACKAGE transmitted herewith and (b) any additional oral or written provisions or comments submitted by AMBAC. 7. AMBAC shall receive a copy of any ustyAnce polig, sureq nd, guaranty or indemnification or any other policy, contract or agreement whit i provides for payment of all oviiny rtion of the debt, the costs of reconstruction, the loss of business income or in any way secures, ensures or enhances the income stream anticipated to pay the bonds. 8. Any provisions or requirements of the Purchase Contract or Mid Purchase Agreement referencing AMBAC must be sent to the attention of Janine Feudi not less •dmwfive• (3) business days prior to closing. If such provisions or requirements are not received within that time, compliance may not be possible. Authorized icer t Commitment for Municipal Bond Insurance Issuer: INDIAN RIVER COUNTY, FLORIDA Bonds: $15,000,000 General Obligation Bonds, Series 1995, dated July 1, 1995, maturing on July 1 in the years 19% through 2010, both inclusive. AMBAC Indemnity Corporation do CT Corporation Systems 222 West Washington Avenue Madison, Wisconsin 53703 Administrative Office: One State Street Plan New York, New York 10004 Commitment Number: 12235 Date of Commitment: July 5, 1995 Expiration Date: October 3. 1995 Insurance premium: 0.182% of the total principal and interest due an the Bonds. (Fitch Inveators Service, Inc., Moody's Investors Service and Standard & Poor's Corporation assess separate cedog teas which are payable directly to them. AU questions regarding the payment of such fees must be addressed to the applicable eating agency) AMBAC Indemnity Corporation (AMBAC) A Wisconsin Stock Insurance Company hereby commits to issue a Municipal Bond Insurance Policy (the "Policy") relating to the above-described debt obligations (the "Bonds% substantially in the form imprinted in this Commitment, subject to the terms and conditions contained herein or added hereto (see conditions set forth on page 2 and following). To keep this Commitment in effect after the expiration date set forth above. a request for renewal must be submitted to AMBAC prior to such expiration date. AMBAC reserves the right to refuse wholly or in part to grant a renewal. The Municipal Bond Insurance Policy shall be issued if the following conditions are satisfied: 1. The documents to be executed and delivered in connection with the issuance and sale of the Bonds shall not contain any untrue or misleading statement of a material fact and shall not fail to state a material fact necessary in order to make the information contained therein not misleading. 2. No event shall occur which would permit any purchaser of the Bonds. otherwise required. not to be required to purchase the Bonds on the date scheduled for the issuance and delivery thereof. 3. There shall be no material change in or affecting the Bonds (including, without limitation, the security for the Bonds) or the financing documents or the official statement (or any similar disclosure document) to be executed and delivered in connection with the issuance and sale of the Bonds from the descriptions thereof heretofore provided to AMBAC. 4. The Bonds shall contain no reference to AMBAC. the Policy or the municipal bond insurance evidenced thereby except as may be approved by AMBAC. S. AMBAC shall be provided with: (a) Executed copies of all financing documents, the official statement (or any similar disclosure document) and the various legal opinions delivered in connection with the instance and sale of the Bonds. including, without limitation. the unqualifned approving opinion of bond counsel rendered by a law firm acceptable to AMBAC. The form of Bond Counsel's approving opinion shall also indicate. if applicable, that the Bonds are exempt from federal income taxation, that the issuer must comply with certain covenants under and pursuant to the new tax law and that the issuer has.the legal power to comply with- mch covenants. Such opinion of bond counsel shall be addressed to AMBAC or, in lieu thereof. a letter shall be provided to AMBAC to the effect that AMBAC may rely on such opinion as if it were addressed to AMBAC. (b) A letter from bond counsel or counsel to the purchaser or otherwise from another person acceptable to AMBAC to the effect that the financing documents, the official statement (or any similar disclosure document) and the various legal opinions executed and delivered in connection with the issuance and sale of the Bads are substantially in the forms theretofore submitted to AMBAC for review, with only such amendments, modifications or deletions as approved by AMBAC. (c) A certified or cashier's dock for or evidence of wire transfer of an amour equal to the insurance premium at the time of the issuance and delivery of the Bonds. If the amount of premium exceeds $100.000.00, payment must be made by federal hinds wire transfer. 6. Unless expressly waived in whole or in part by AMBAC, the financing documents and the OrticW Statement shall contain (a) the terms and provisions provided in the AMBAC hmkmnky STANDARD PACKAGE transmitted herewith and (b) any additional oral or written provisions or conttne is submitted by AMBAC. 7. AMBAC shall receive a copy of any insurance policy, surety bond, guaranty or indemnification or any other policy. contract or agreement which provides for payment of all or any portion of the debt. the costs of reconstruction, the loss of business income or in any way secures, ensures or enhances the income stream anticipated to pay the bonds. S. Any provisions or requirements of the Purchase Contract or Bond Purchase Agreement referencing AMBAC must be sent to the attention of Janine Feudi not less flan five (S) business days prior to closing. If such provisions or requirements are not received within dot time, compliance may not be possible. �(� Authorized Wiicer Policy issued to: The i yoth limits la % duly virtu AMBAC indemnity Corporation c/o CT Corporation Systems 44 East Mifflin Street Madison, Wisconsin 53703 Administrative Office: One State Street Plaza New York, New York 10004 Attached to and forming part of Effective Date of Endorsement: Attt DAW- mairmfury V.Orporauon II ~ ` CO�� President /4, '�,teoM•�". •� Secretary 040 Authorized iReprimntauve its or by its , by AMBAC Indemnity Corporation Municipal Bond Insurance Policy c o CT Corporation Systems 4.4 East Mifflin St., Madison, Wisconsin 53703 Administrative Office: One State Street Plaza, New York, NY 10004 'Iclephone: (2 12) 668-0140 Issuer: Policy Number: Bonds: Premium: AMBAC Indemnity Corporation (AMBAC) A Wisconsin Stock Insurance Company in consideration of the payment of the premium and subject to the• terms of this Policy, hereby agrees to pay Company of New York, as trustee, or its successor (the "Insurance Trustee"), for the benefit of Bon cipal of and interest on the above-described debt obligations (the "Bonds*') which shall become Due fi ayn reason of Nonpayment by the Issuer. AMBAC will make such payments to the Insurance Trustee within one ( 1) business ment. Upon a Bondholder's presentation and surrender to the Insurance Trustee of : canceled and in bearer form and free of any adverse claim, the Insurance Trustee principal and interest which is then Due for Payment but is unpaid. Upon suet surrendered Bonds and coupons and shall be fully subrogated to ,ill of r ,Bon C In cases where the Bonds are issuable only in a form whereby Insurance Trustee shall disburse principal to a Bondholder as a of the unpaid Bond, uncanceled and free of any adverse claim, Insurance. Trustee, duly executed by the Bondholder or such Bond to be registered in the name of AMBAC or it o t is payable to registered Bondholders or their assi ns, th Ins upon presentation to the Insurance Trustee of p a the •laim delivery to the Insurance Trustee of an in t t of ssi me claimant Bondholder or such Bondholder' dul aut 'zc rep the interest in respect of which th u cc me payment on registered Bonds t ext t IF t in!^e di iced StatesTrust portion of the prin- Lall be unpaid by A, AC of Nonpay- rtc nt coupons, un- der the face amount of become the owner of the irincip b e� tet i Gdholders or their assigns, the d o r e at n and surrender to the Insurance Trustee 'e er iins u of assignment, in form satisfactory to the �t ik 's a o ed representative, so as to permit ownership of n se. •h c e onds are issuable only in a form whereby interest rice stn s disburse interest to it Bondholder as aforesaid only th i • on entitled to the payment of interest on the Bond and It ii for satisfactory to the Insurance Trustee, duly executed by the it c, transferring to AMBAC all rights under such Bond to receive ade. AMBAC shall he subrogated to all the Bondholders' rights to bursements so made. In the event the trustee or yi0f ag t re as notice that any payment of principal of or interest on it Bond which has become Due for Paym ie a to a ( i0 tier by or on behalf of the Issuer of the Bonds has been deemed it preferential transfer and ill cret r ver fr its registc ed owner pursuant it) the United States Bankruptcy Code in accordance with a final, nonappealable or r a co IF to tent jurisdiction, such registered owner will lie entitled to payment from AMBAC to the extent of such recovery s tent fu re of otherwise available. As used herein, the o h der means any person other than the Issuer who, at the time of Nonpayment, is the owner of a Band or of a coupon appertai ond. As used herein, "Due for Payment", when referring to the principal of Bonds, is when the stated maturity date or a ma edemptton date for the application of a required sinking fund installment has been reached and does not refer to any earlier date on which payment is due by reitnon of call for redemption (other than by application of required sinking fund installments), acceleration or other advancement of maturity; and, when referring to interest on the Bonds, is when the stated date for payment of interest has been reached. As used herein, "Nonpayment" means the failure of the Issuer to have provided sufficient funds to the paying agent for payment in full of all principal of and interest on the Bonds which are Due fix Payment. This Policy is noncancelable. The premium on this Policy is not refundable fix any reason, including payment of the Bonds prior ri maturity. This Policy does not insure against loss of any prepayment or other acceleration payment which at any time may become due in respect of any Bond, other than at the sole option of AMBAC, nor against any risk other than Nonpayment. In witness whereof, AMBAC has caused this Policy to be affixed with it facsimile of its corporate seal and to be signed by its dul} authorized officers in facsimile to become effective as its original seal and signatures and hinding upon AMBAC by virtue of the counter- signature of its duly authorized representative. ••l%qk ♦ rturrN C ► •• °� ����' 1 j't '=•fir • Ptesidem ; Secretary • Effective Date: \��_• Authorized NepresentauMe UNITED STATES TRUST COMPANY OF NEW YORK acknowledges that it has spred to perform the dutks of Insurance Trustee under this Policy, tome sd64W1illVi titd ter a' ,!/'4h- 44>>2 i'r \ s t.-; _ f 4' t s.i .�� Ytl�}roti•r�4C R.51y'*+�',' r.� � _�� r 'rte - �. ` ��,4�{Y t ��� �ro�' t�' ttt�}# �t t�� t l � i. i tr ,+�'�j'�1�•!5'/ �,. �'y .�, 5 �,.. i�1A�tf i�F'S�r, _�1.'�r )f Av r .� ;r ��.. 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F at1 � , ,i�p't� ,,}4,�!`\ �,tot•,r r'TYdt J �;! ,1.�'� Y.� f� i. s ilt the ooursa of Ott! !; �siuEra can also QpeCt SdrF°'M1Loft { appropriate 0 vYltlt and requests' additional.tbet cr' all ratings, if t and SpFopdate infO=don h not made DO Asht to withdraw outstan &s parity or related nft(s) an the mdastned_ deb `(; rk► � �; If the lnsm obligation is Pot on ptrlty adth or relaW to other raW oa f del Sdcg ida may assess the cmdit quOty of ft s wwod obligations (on an widetlyins;rb s �s,� pate a�'' S&rs overall evaluation of AMBAM k=W pottfoU As a Indt SN trim` YN'•r addidanal iA�. .. 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IL f�M�w1i �,f a1..•.r .., , r..� t .'ih fP' E Alt 1 �. fOF� a t�pt�i ` Y !� � ` aft;>• forar,,t0 f1�b ► �:. i. • i I��- d"r �j yS,< t z f x v, tri a y -: '. 1n wre, RL"'fPlSt.1Y/llA t �.r•. . _ s`yhr F:'.�_ �: <, i .e�:aS �� At it..' �e d> : ; , v !•it iFrr •.,�.+ �7';+ :7� �{ pr•t yt- In.�. .. ...ii WWII ,♦�y.�.i`•s ft � r}Ar{td �i�,yt.}z. ,�\ �' � !< i rii � �. �o •.t e ` �f {t•t` ■i�(�!{�:� , �M In�%�hv2 an .Mi- 4 � r t t M7�•.•• t.iMi' subsequp�d '`'j : ,� r, ` Sd�P'a�otllsppropriata paq 4 foe, f raft (OAAAW,at SP- ` z , r• d� 4 •r✓i t „r, Y d Bond Pbliey AdministRtioau Anhur J. Gddo Senior: We phMidan 21M12 -OW, ', Vincent Orgo. AdminisuWv& Officer 212/412 -MS Michael Gmitro, Psiainj SpodaHst 2121412-M. Fax Number 212120MG2'-. Standard & Poor's Ratings Group r Municipal Finance Department HMO I Bond Insurance Administration Fee Policy & Billing Administration 25 Broadway New York. New York 10004.1064 Telephone 2121412.0355 FAX 212/208-8262 ISSUES COM11TT'CED AND SOLD COMPETITIVELY Par Amount- Issue Name: i I 1 Commitment a: In order to expedite the billing process for Standard & Poor's rating fees please provide billing address and contact person information below. This information should be forwarded to S&P as soon as an issue sale has been completed. Name & Title: Company: Address: Telephone a: Enclosed is a self-addressed envelope to further assist this process. If you should have any questions, please call Vincent Orgo at S&P 212/412-0355. Moody's Public Finance Department Moody's Ratings and Fees for Insured Issues Assignment of Insurer's Claims -Paying Ratings to Insured Issues 4. Moody's Investors Service currently rates the insurance mss -paying ability of AMBAC Indemnity Corporation (AMBAC) Am for long -tern obligations and MIG 1 for short -tem notes. Accordingly. obligations insured by AMBAC will receive the appropriate Moody's rating. Prior to assigning a rating to an insured obligation. Moody's will verify that AMBAC's insurance policy for the issue to be insured guarantees full and timely payment of all principal and interest when due, and is permanent and unconditional for the life of the insured obligation. Upon verification of these conditions Moody's will assign the Aaa or MIG 1 rating to the insured obligation. After Moody's assigns the rating, written confirmation of that action will be provided to AMBAC and made availa- ble at the closing. The issue and its Aaa or MIG 1 rating will then be included in all Moody's published ratings directories and rating verification services. 'Moody's Requirements for Information from Issuers - In addition to our verification of the insured transaction prior to the assignment of the Aaa or MIG 1 ratings. Moody's reviews the underlying credit quality of the insured obligation. If the insured obligation is on parity with, or its repayment source is closely related to, outstanding debt which is rated by Moody's on an uninsured basis. Moody's will review the ratings on the outstanding uninsured debt prior to the closing date of the new insured obligation. Moody's will require the issuer to provide the same documents normally required for the rating of any new issue. e.g.. preliminary official statement, legal documents, financial statements. etc. Rating Fee for Insured Issues Moody's fees for insured issues are determined on the same basis as fees for non-insured issues. Such fees can be determined by calling Anita Webb (212) 553-0901 or Bernie Monis (212) 553.4055. at Moody's. Moody's billing policy is as follows: a) Each insured obligation will be billed a rating service fee. In the course of our rating review, issuers can also expect a Moody's analyst to call with questions and to request additional information. As is the case with all rating reviews, if sufricient and appropriate information is not made available Moody's may withdraw the outstanding parity or related ratings on the uninsured debt. If the insured obligation is not on parity with or related to other rated outstanding debt, Moody's still will assess (for internal purposes) the credit quality of the insured obliga- tion as a part of Moody's overall evaluation of the credit quality of the insured portfolio of AMBAC. In addition, Moody's may from time to time require updated informa- tion concerning the insured obligation. b) When insurance is purchased on an issue where Moody's has not received an application for a rating on an uninsured basis, the rating fee will be billed to the purchaser of the insurance. c) When an issue has received a Moody's rating on an uninsured basis and the issue is subsequently insured. Moody's will bill the issuer without an additional charge for the insurance rating. NSIBAC Indemnity Corporation One State Street Pta7a New York, New York 1000-4 ►t ►-t (.213)668-03.40 Fax: ( 12)> ; ►l)-tflk ► May 1Z,1995 AMBAC INDEMNITY STANDARD PACKAGE FOR AMBAC -INSURED TRANSACTIONS (NOT FOR USE IN TEXAS FINANCINGS) TO: Issuer, Issuers Counsel, Managing Underwriter, Bond Counsel and Underwriters Counsel RE: Preparation of Financing Documents for AMBAC indemnity insured Issues The attached materials have been prepared to assist you in the preparation of documents for your AMBAC Indemnity Corporation ("AMBAC Indemnity") insured issue. Please modify the attached exhibits where appropriate and notify us as to any proposed modifications. If desired, these provisions can be incorporated into one section entitled "Municipal Bond Insurance" within the applicable Indenture, Resolution, Ordinance, Order or any other operative financing document (such applicable financing document will be referred to herein as the "Financing Document"). Please be advised that the provisions contained in this package are in addition to the conditions listed in the Commitment for Municipal Bond Insurance and any other comments or changes that may be required by the AMBAC Indemnity personnel working on this financing. If you have any questions, please call one of the following persons: Joseph V. Salzano, Eileen L. Kirchoff, Jerry H. Pisecki, Karl T. Molin, Mary P. McKeon, Kevin J. Doyle or Kathleen A. McDonough. • Definitions (Exhibit A). • AMBAC Indemnity consent required for changes to underlying documentation and exercise of remedies upon default (Exhibit B). • Notices to be given to AMBAC Indemnity (Exhibit C). • Permitted Investments and Valuation Provisions (Exhibit D). • Defeasance Language (Exhibit E). Description of AMBAC Indemnity Payment Procedure (Exhibit F). Trustee -related provisions (Exhibit G). • AMBAC Indemnity as a third -party beneficiary (Exhibit H). i • Form of AMBAC Indemnity Certificate of Bond Insurer (Exhibit K). • AMBAC Indemnity Wiring Instructions (Exhibit L). EXHIBIT A DEFINITIONS The following definitions are those which AMBAC recommends for the Financing Document: "AMBAC Indemnity" shall mean AMBAC Indemnity Corporation, a Wisconsin -domiciled stock insurance company. "Municipal Bond Insurance Policy" shall mean the municipal bond insurance policy issued by AMBAC Indemnity insuring the payment when due of the principal of and interest on the Bonds as provided therein. EXHIBIT B AMBAC CONSENT LANGUAGE AMBAC requires that the Financing Document include the following consent provisions: A. Consent of AMBAC Indemnity. Any provision of this [Financing Document] expressly recognizing or granting rights in or to AMBAC Indemnity may not be amended in any manner which affects the rights of AMBAC Indemnity hereunder without the prior written consent of AMBAC Indemnity. B. Consent of AMBAC Indemnity in Addition to Bondholder Consent. Unless otherwise provided in this Section, AMBAC Indemnity's consent shall be required in addition to Bondholder consent, when required, for the following purposes: (i) execution and delivery of any supplemental [Financing Document] . or any amendment, supplement or change to or modification of the [Loan Agreement, Lease Agreement, etc.] (ii) removal of the Trustee or Paying Agent and selection and appointment of any successor trustee or paying agent [required in those transactions in which the Financing Document provides for a trustee or paying agent]; and (iii) initiation or approval of any action not described in (i) or (ii) above which requires Bondholder consent. C. Consent of AMBAC Indemnity in the Event of Insolvency Any reorganization or liquidation plan with respect to the [issuer or obligor] must be acceptable to AMBAC Indemnity. In the event of any reorganization or liquidation, AMBAC Indemnity shall have the right to vote on behalf of all bondholders who hold AMBAC Indemnity -insured bonds absent a default by AMBAC Indemnity under the applicable Municipal Bond Insurance Policy insuring such Bonds. [In transactions for which acceleration is not a remedy for an event of default, the following provision is to be included in the Financing Document.] D. Ccnsent of AMBAC Indemnity Upon Default. Anything in this [Financing Document] to the contrary notwithstanding, upon the occurrence and continuance of an event of default as defined herein, AMBAC Indemnity shall be entitled to control and direct the enforcement of all rights and remedies granted to the Bondholders or the Trustee for the benefit of the Bondholders under this [Financing Document]. [1n transactions for which acceleration is a remedy for an event of default, the following two provisions must be included in the Financing Document in lieu of paragraph D above.] D. Consent of AMBAC Indemnity Upon Default. Anything in this [Financing Document) to the contrary notwithstanding, upon the occurrence and : ontinuance of an e-. ant of default as defined herein, AMBAC Indemnity shall be entitled to control and direct the enforcement of all rights and remedies granted to the Bondholders or the Trustee for the benefit of the Bondholders under this [Financing Document], including, without limitation: (i) the right to accelerate the principal of the Bonds as described in this [Financing Document], and (ii) the right to annul any declaration of acceleration, and AMBAC Indemnity shall also be entitled to approve all waivers of events of default. E. Acceleration Rights Upon the occurrence of an event of default, the Trustee may, with the consent of AMBAC' Indemnity, and shall, at the direction of AMBAC Indemnity or _% of the Bondholders with the consent of AMBAC Indemnity, by written notice to the Issuer and AMBAC Indemnity, declare the principal of the Bonds to be immediately due and payable, whereupon that portion of the principal of the Bonds thereby coming due and the interest thereon accrued to the date of payment shall, without further action, become and be immediately due and payable, anything in this [Financing Document] or in the Bonds to the contrary notwithstanding. 5 EXHIBIT C INFORMATION TO BE GIVEN TO AMBAC AMBAC requires that the following notice provisions be incorporated in the Financing Document: A. While the Municipal Bond Insurance Policy is in effect, the Issuer* or the Trustee [as appropriate] shall furnish to AMBAC Indemnity (to the attention of the Surveillance Department, unless otherwise indicated): (a) as soon as practicable after the filing thereof, a copy of any financial statement of the Issuer* and a copy of any audit and annual report of the Issuer*; (b) a copy of any notice to be given to the registered owners of the Bonds, including, without limitation, notice of any redemption of or defeasance of Bonds, and any certificate rendered pursuant to this I'Financing Document] relating to the security for the Bonds; and (c) such additional information it may reasonably request. A. The Trustee or Issuer* [as appropriate] shall notify AMBAC Indemnity of any failure of the Issuer* to provide relevant notices, certificates, etc. B. The Issuer* will permit AMBAC Indemnity to discuss the affairs, finances and accounts of the Issuer* or any information AMBAC Indemnity may reasonably request regarding the security for the Bonds with appropriate officers of the Issuer*. The Trustee or Issuer* [as appropriate] will permit AMBAC Indemnity to [have access to the Project and] have access to and to make copies of all books and records relating to the Bonds at any reasonable time. C. AMBAC Indemnity shall have the right to direct an accounting at the Issuer's* expense, and the Issuer's* failure to comply with such direction within thirty (30) days after receipt of written notice of the direction from AMBAC Indemnity shall be deemed a default hereunder, provided, however, that if compliance cannot occur within such period, then such period will be extended so long as compliance is begun within such period and diligently pursued, but only if such extension would not materially adversely affect the interests of any registered owner of the Bonds. D. Notwithstanding any other provision of this [Financing Document], the Trustee or Issuer* [as appropriate] shall immediately notify AMBAC Indemnity if at any time there are insufficient moneys to make any payments of principal and/or interest as required and immediately upon the occurrence of any event of default hereunder. E. [FOR CALIFORNIA AND INDIANA (ABATEMENT STYLE) LEASES] The Trustee or Issuer [as appropriate] shall annually certify to AMBAC that the insurance policies required by Section of the [Leaselindenture] are in full force and effect, and will provide AMBAC with copies of such policies upon request. 6 *or appropriate obligor on the Bonds. EXHIBIT D PERMITTED INVESTMENTS (MODIFIED AS OF JULY 19, 1993) A. AMBAC Indemnity will allow the following obligations to be used as Permitted Investments for all purposes, including defeasance investments in refunding escrow accounts. (AMBAC Indemnity does not give a premium credit for the investment of accrued and/or capitalized interest.) (1) Cash (insured at all times by the Federal Deposit Insurance Corporation or otherwise collateralized with obligations described in paragraph (2) below), or (2) Direct obligations of (including obligations issued or held in book entry form on the books of) the Department of the Treasury of the United States of America. B. AMBAC Indemnity will allow the following Obligations to be used as Permitted Investments for all purposes other than defeasance investments in refunding escrow accounts. (1) obligations of any of the following federal agencies which obligations represent the full faith and credit of the United States of America, including: — Export -Import Bank — Farm Credit System Financial Assistance Corporation — Farmers Home Administration — General Services Administration — U.S. Maritime Administration — Small Business Administration — Government National Mortgage Association (GNMA) — U.S. Department of Housing & Urban Development (PHA's) — Federal Housing Administration; (2) senior debt obligations rated "AAA" by Standard & Poor's Corporation (S&P) and "Aaa" by Moody's Investors Service, Inc. (Moody's) issued by the Federal National Mortgage Association or the Federal Home Loan Mortgage Corporation. Senior debt obligations of other Government Sponsored Aaencies approved by AMBAC Indemnity: 7 (3) U.S. dollar denominated deposit accounts, federal funds and bankers acceptances with domestic commercial banks which have a rating on their short term certificates of deposit on the date of purchase of "A-1" or "A-1+" by S&P and "P-1" by Moody's and maturing no more than 360 days after the date of purchase. (Ratings on holding companies are not considered as the rating of the bank); (4) commercial paper which is rated at the time of purchase in the single highest classification, "A-1+" by S&P and "P-1" by Moody's and which natures not more than 270 days after the date of purchase; (5) investments in a money market fund rated "AAAm" or "AAAm-G" or better by S&P; (6) Pre -refunded Municipal Obligations defined as follows: Any bonds or other obligations of any state of the United States of America or of any agency, instrumentality or local governmental unit of any such state which are not callable at the option of the obligor prior to maturity or as to which irrevocable instructions have been given by the obligor to call on the date specified in the notice; and (A) which are rated, based on an irrevocable escrow account or fund (the "escrow"), in the highest rating category of S&P and Moody's or any successors thereto; or (B) (i) which are fully secured as to principal and interest and redemption premium, if any, by an escrow consisting only of cash or obligations described in paragraph A(2) above, which escrow may be applied only to the payment of such principal of and interest and redemption premium, if any, on such bonds or. other obligations on the maturity date or dates thereof or the specified redemption date or dates pursuant to such irrevocable instructions, as appropriate, and (ii) which escrow is sufficient, as verified by a nationally recognized independent certified public accountant, to pay principal of and interest and redemption premium, if any, on the bonds or other obligations described in this paragraph on the maturity date or dates specified in the irrevocable instructions referred to above, as appropriate; [Pre -refunded Municipal Obligations meeting the requirements of subsection (B) hereof may not be used as Permitted Investments for annual appropriation lease transactions without the prior written approval of SBP.] (7) investment agreements approved in writing by AMBAC Indemnity Corporation [supported by appropriate opinions of counsel] with notice to S&P; and (8) other forms of investments (including repurchase aareements� approved in writing by AMBAC with notice to S&P. a C. The value of the above investments shall be determined as follows: 'Value', which shall be determined as of the end of each month, means that the value of any investments shall be calculated as follows: a) as to investments the bid and asked prices of which are published on a regular basis in The Wall Street Journal (or, if not there, then in The New York Times): the average of the bid and asked prices for such investments so published on or most recently prior to such time of determination; b) as to investments the bid and asked prices of which are not published on a regular basis in The Wall Street Journal or The New York Times: the average bid price at such time of determination for such investments by any two nationally recognized government securities dealers (selected by the Trustee in its absolute discretion) at the time making a market in such investments or the bid price published by a nationally recognized pricing service; c) as to certificates of deposit and bankers acceptances: the face amount thereof, plus accrued interest; and d) as to any investment not specified above: the value thereof established by prior agreement between the Issuer, the Trustee and AMBAC Indemnity Corporation. 9 DEFEASANCE LANGUAGE A. The definition of "Outstanding" bonds or obligations, or any like concept, should specifically include bonds or obligations which fall into the category described below. B. The defeasance section of the Financing Document should include the following language: Notwithstanding anything herein to the contrary, in the event that the principal and/or interest due on the Bonds shall be paid by AMBAC Indemnity Corporation pursuant to the Municipal Bond Insurance Policy, the Bonds shall remain Outstanding for all purposes, not be defeased or otherwise satisfied and not be considered paid by the Issuer, and tt its assignment and pledge of the Trust Estate and all covenants, agreements and other obligations of the Issuer to the registered owners shall continue to exist and shall run to the benefit of AMBAC Indemnity, and AMBAC Indemnity shall be subrogated to the rights of such registered owners. 10 EXHIB; T F PAYMENT PROCEDURE PURSUANT TO THE MUNICIPAL BOND INSURANCE POLICY The following language sets out the applicable procedure for payments under the Municipal Bond Insurance Policy and should be incorporated into the Financing Document: As long as the bond insurance shall be in full force and effect, the Issuer, the Trustee and any Paying Agent agree to comply with the following provisions: (a) At least one (1) day prior to all Interest Payment Dates the Trustee or Paying Agent, if any, will determine whether there will be sufficient funds in the Funds and Accounts to pay the principal of or interest on the Bonds on such Interest Payment Date. If the Trustee or Paying Agent, if any, determines that there will be insufficient funds in such Funds or Accounts. the Trustee or Paying Agent, if any, shall so notify AMBAC Indemnity. Such notice shall specify the amount of the anticipated deficiency, the Bonds to which such deficiency is applicable and whether such Bonds will be deficient as to principal or interest, or both. If the Trustee or Paying Agent, if any, has not so notified AMBAC Indemnity at least one (1) day prior to an Interest Payment Date, AMBAC Indemnity will make payments of principal or interest due on the Bonds on or before the first (1 st) day next following the date on which AMBAC Indemnity shall have received notice of nonpayment from the Trustee or Paying Agent, if any. (b) the Trustee or Paying Agent, if any, shall, after giving notice to AMBAC Indemnity as provided in (a) above, make available to AMBAC Indemnity and, at AMBAC Indemnity's direction, to the United States Trust Company of New York, as insurance trustee for AMBAC Indemnity or any successor insurance trustee (the "Insurance Trustee"), the registration books of the Issuer maintained by the Trustee or Paying Agent, if any, and all records relating to the Funds and Accounts maintained under this [Financing Document]. (c) the Trustee or Paying Agent, if any, shall provide AMBAC Indemnity and the Insurance Trustee with a list of registered owners of Bondi entitled to receive principal or interest payments from AMBAC Indemnity under the terms of the Municipal Bond Insurance Policy, and shall make arrangements with the Insurance Trustee (i) to mail checks or drafts to the registered owners* of Bonds entitled to receive full or partial interest payments from AMBAC Indemnity and (ii) to pay principal upon Bonds surrendered to the Insurance Trustee by the registered owners of Bonds entitled to receive full or partial principal payments from AMBAC Indemnity. (d) the Trustee or Paying Agent, if any, shall, at the time it provides notice to AMBAC Indemnity pursuant to (a) above, notify registered owners of Bonds entitled to receive the payment of principal or interest thereon from AMBAC Indemnity (i) as to the fact of such entitlement, (ii) that AMBAC Indemnity will remit to them all or a part of the interest payments next coming due upon proof of Bondholder entitlement to interest payments and delivery to the Insurance Trustee, in form satisfactory to the Insurance Trustee, of an appropriate assignment of the registered owner's right to payment, (iii) that should they be entitled to receive full payment of principal from AMBAC Indemnity, they must surrender their Bonds (along with an appropriate instrument of assignment in form satisfactory to the Insurance Trustee to permit ownership of such Bonds to be registered in the name of AMBAC Indemnity) for payment to the Insurance Trustee, and not the Trustee or Paying Agent, if any, and (iv) that should they be entitled to receive partial payment of principal from AMBAC Indemnity, they must surrender their Bonds for payment thereon first to the Trustee or Paying Agent, if any, who shall note on such Bonds the portion of the principal paid by the Trustee or Paying Agent, if any, and then, along with an appropriate instrument of assignment in form satisfactory to the Insurance Trustee, to the Insurance Trustee, which will then pay the unpaid portion of principal. (e) in the event that the Trustee or Paying Agent, if any, has notice that any payment of principal of or interest on a Bond which has become Due for Payment and which is made to a Bondholder by or on behalf of the Issuer has been deemed a preferential transfer and theretofore recovered from its registered owner pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with the final, nonappealable order of a court having competent jurisdiction, the Trustee or Paying Agent, if any, shall, at the time AMBAC Indemnity is notified pursuant to (a) above, notify all registered owners that in the event that any registered owner's payment is so recovered, such registered owner will be entitled to payment from AMBAC Indemnity to the extent of such recovery if sufficient funds are not otherwise available, and the Trustee or Paying Agent, if any, shall furnish to AMBAC Indemnity its records evidencing the payments of principal of and interest on the Bonds which have been made by the Trustee or Paying Agent, if any, and subsequently recovered from registered owners and the dates on which such payments were made. (f) in addition to those rights granted AMBAC Indemnity under this [Financing Document], AMBAC Indemnity shall, to the extent it makes payment of principal of or interest on Bonds, become subrogated to the rights of the recipients of such payments in accordance with the terms of the Municipal Bond Insurance Policy, and to evidence such subrogation (i) in the case of subrogation as to claims for past due interest, the Trustee or Paying Agent, if any, shall note AMBAC Indemnity's rights as subrogee on the registration books of the Issuer maintained by the Trustee or Paying Agent, if any, upon receipt from AMBAC Indemnity of proof of the payment of interest thereon to the registered owners of the Bonds, and (ii) in the case of subrogation as to claims -for past due principal, the Trustee or Paying Agent, if any, shall note AMBAC Indemnity's rights as subrogee on the registration books of the Issuer maintained by the Trustee or Paying Agent, if any, upon surrender of the Bonds by the registered owners thereof together with proof of the payment of principal thereof. 12 EXHIBIT G TRUSTEE -RELATED PROVISIONS With respect to transactions involving a trustee or paying agent, AMBAC requires that the following provisions be incorporated into the Financing Document. Please note that unless otherwise required by AMBAC, if the financing at hand does not contemplate a trustee or paying agent, these provisions may be disregarded. 1. 1 he Trustee (or Paying Agent) may be removed at any time, at the request of AMBAC Indemnity, for any breach of the Trust set forth herein. 2. AMBAC Indemnity shall receive prior written notice of any Trustee (or Paying Agent) resignation. 3. Every successor Trustee appointed pursuant to this Section shall be a trust company or bank in good standing located in or incorporated under the laws of the State, duly authorized to exercise trust powers and subject to examination by federal or state authority, having a reported capital and surplus of not less than $75,000,000 and acceptable to AMBAC Indemnity. Any successor Paying Agent, if applicable, shall not be appointed unless AMBAC approves such successor in writing. 4. Notwithstanding any other provision of this [Financing Document], in determining whether the rights of the Bondholders will be adversely affected by any action taken pursuant to the terms and provisions of this [Financing Document], the Trustee (or Paying Agent) shall consider the effect on the Bondholders as if there were no Municipal Bond Insurance Policy. . 5. Notwithstanding any other provision of this [Financing Document], no removal, resignation or termination of the Trustee (or Paying Agent) shall take effect until a successor, acceptable to AMBAC, shall be appointed. 13 EXHIBIT H INTERESTED PARTIES In addition to the provisions listed above, AMBAC also requires the following provision be incorporated into the Financing Document: A. AMBAC As Third Party Beneficiary. To the extent that this [Financing Document] confers upon or gives or grants to AMBAC any right, remedy or claim under or by reason of this [Financing Document], AMBAC is hereby explicitly recognized as being a third -party beneficiary hereunder and may enforce any such right remedy or claim conferred, given or granted hereunder. B. Parties Interestad Herein. Nothing in this [Financing Document] expressed or implied is intended or shall be construed to confer upon, or to give or grant to, any person or entity, other than the Issuer, the Trustee, AMBAC Indemnity, the Paying Agent, if any, and the registered owners of the Bonds, any right, remedy or claim under or by reason of this [Financing Document] or any covenant, condition or stipulation hereof, and all covenants, stipulations, promises and agreements in this [Financing Document] contained by and on behalf of the Issuer shall be for the sole and exclusive benefit of the Issuer, the. Trustee, AMBAC Indemnity, the Paying Agent, if any, and the registered owners of the Bonds. EXHIBIT I AMBAC INDEMNITY OFFICIAL STATEMENT DISCLOSURE AND SUGGESTED LANGUAGE FOR THE NOTICE OF SALE, BOND LEGEND, COVER PAGE OF OFFICIAL STATEMENT, AND RATINGS SECTION OF OFFICIAL STATEMENT AMBAC INDEMNITY OFFICIAL STATEMENT DISCLOSURE Payment Pursuant to Municipal Bond Insurance Policy AMBAC Indemnity has made a commitment to issue a municipal bond insurance policy (the "Municipal Bond Insurance Policy") relating to the Bonds effective as of the date of issuance of the Bonds. Under the terms of the Municipal Bond Insurance Policy, AMBAC Indemnity will pay to the United States Trust Company of New York, in New York, New York or any successor thereto (the "Insurance Trustee") that portion of the principal of and interest on the Bonds which shall becoiie Due for Payment but shall be unpaid by reason of Nonpayment by the Issuer (as such terms are defined in the Municipal Bond Insurance Policy). AMBAC Indemnity will make such payments to the Insurance Trustee on the later of the date on which such principal and interest becomes Due for Payment or within one business day following the date on which AMBAC Indemnity shall have received notice of Nonpayment from the Trustee/Paying Agent. The insurance will extend for the term of the Bonds and, once issued, cannot be canceled by AMBAC Indemnity. The Municipal Bond Insurance Policy will insure payment only on stated maturity dates and on mandatory sinking fund installment dates, in the case of principal, and on stated dates for payment, in the case of interest. If the Bonds become subject to mandatory redemption and insufficient funds are available for redemption of all outstanding Bonds, AMBAC Indemnity will remain obligated to pay principal of and interest on outstanding Bonds on the originally scheduled interest and principal payment dates including mandatory sinking fund redemption dates. In the event of any acceleration of the principal of the Bonds, the insured payments will be made at such times and in such amounts as would have been made had there not been an acceleration. In the event the Trustee/Paying Agent has notice that any payment of principal of or interest on a Bond which has become Due for Payment and which is made to a Bondholder by or on behalf of the Issuer has been deemed a preferential transfer and theretofore recovered from its registered owner pursuant to the United States Bankruptcy Code in accordance with a final, nonappealable order of a court of competent jurisdiction, such registered owner will be entitled to payment from AMBAC Indemnity to the extent of such recovery if sufficient funds are not otherwise available. 15 The Municipal Bond Insurance Policy does not insure any risk other than Nonpayment, as defined in the Policy. Specifically, the Municipal Bond Insurance Policy does not cover: 1. payment on acceleration, as a result of a call for redemption (other than mandatory sinking fund redemption) or as a result of any other advancement of maturity. 2. payment of any redemption, prepayment or acceleration premium. 3. nonpayment of principal or interest caused by the insolvency or negligence of any Trustee or Paying Agent, if any. If it becomes necessary to call upon the Municipal Bond Insurance Policy, payment of principal requires surrender of Bonds to the Insurance Trustee together with an appropriate instrument of assignment so as to permit ownership of such Bonds to be registered in the name of AMBAC Indemnity to the extent of the payment under the Municipal Bond Insurance Policy. Payment of interest pursuant to the Municipal Bond Insurance Policy requires proof of Bondholder entitlement to interest payments and an appropriate assignment of the Bondholders right to payment to AMBAC Indemnity. Upon payment of the insurance benefits, AMBAC Indemnity will become the owner of the Bond, appurtenant coupon, if any, or right to payment of principal or interest on such Bond and will be fully subrogated to the surrendering Bondholders rights to payment. 16 FOR TRANSACTIONS INVOLVING VARIABLE RATE BONDS: The Municipal Bond Insurance Policy does not insure against loss relating to payments of the purchase price of Bonds upon tender by a registered owner thereof or any preferential transfer relating to payments of the purchase price of Bonds upon tender by a registered owner thereof. ADDITIONAL PARAGRAPH FOR CALIFORNIA TRANSACTIONS: In the event that AMBAC Indemnity were to become insolvent, any claims arising under the Policy would be excluded from coverage by the California Insurance Guaranty Association, established pursuant to the laws of the State of California. ADDITIONAL PARAGRAPH FOR NEW YORK TRANSACTIONS: The insurance provided by the Municipal Bond Insurance Policy is not covered by the property/casualty insurance security fund specified by the insurance laws of the State of New York. ADDITIONAL PARAGRAPH FOR FLORIDA TRANSACTIONS: The insurance provided by the Municipal Bond Insurance Policy is not covered by the Florida Insurance Guaranty Association. AMBAC INDEMNITY CORPORATION AMBAC Indemnity Corporation ("AMBAC Indemnity') is a Wisconsin -domiciled stock insurance oorporatlon regulated by the Office of the Commissioner of Insurance of the State of Wisconsin and licensed to do business in 50 states, the District of Columbia, and the Commonwealth of Puerto Rico, with admitted assets of approximately $2,204,000,000 (unaudited) and statutory capital of approximately $1,237,000,000 (unaudited) as of March 319 1895. Statutory capital consists of AMBAC Indermitys policyholders' surplus and statutory contingency reserve. AMBAC Indemnity is a wholly owned subsidiary of AMBAC Inc., a 100% publicly4wld company. Standard & Poor's Corporation, Moodys Investors Service and Fitch Investors Service, Inc. have each assigned a triple-A claims - paying ability rating to AMBAC Indemnity. Copies of AMBAC Inderrnitys financial statements prepared in accordance with statutory accounting standards are available from AMBAC Indemnity. The address of AMBAC Indemnitys administrative offices and its telephone number are One State Street Plaza, 17th Floor, New'York, New York, 10004 and (212) 668-0340. AMBAC Indemnity has entered into pro rata reinsurance agreements under which a perrsntage of the insurance underwritten pursuant to certain municipal bond insurance programs of AMBAC Indemnity has been and will be assumed by a number of foreign and domestic unaffiliated reinsurers. AMBAC Indemnity has obtained a ruling from the Internal Revenue Service to the effect that the insuring of an obligation by AMBAC Indemnity will not affect the treatment for federal income tax purposes of interest on such obligation and that insurance proceeds representing maturing interest paid by AMBAC Indemnity under policy provisions substantially identical to those contained in its municipal bond insurance policy shall be treated for federal income tax purposes in the same manner as if such payments were made by the issuer of the Bonds. [THE FOLLOWING MUST BE INCLUDED IN ANNUAL APPROPRIATION LEASE TRANSACTIONS: No representation is made by AMBAC Indemnity regarding the federal income tax treabnsnt of payr nents that are made by AMBAC Indemnity under the terms of the Policy due to nonapproprindon of funds by the Lessee.] AMBAC Indemnity makes no representation regarding the Bonds or the advisability of investing in the Bonds and makes no representation regarding, nor has it participated in the preparation of, the Official Statement other than the information supplied by AMBAC Indemnity and presented th under e heading of Is W NOTICE OF SALE AMBAC Indemnity Corporation ("AMBAC Indemnity") has issued a commitment for municipal bond insurance relating to the Bonds. All bids may be conditioned upon the issuance effective as of the date on which the Bonds are issued, of a policy of insurance by AMBAC Indemnity, insuring the payment when due of principal of and interest on the Bonds. Each Bond will bear a legend referring to the insurance. The purchaser, holder or owner is not authorized to make any statements concerning the insurance beyond those set out here and in the bond legend without the approval of AMBAC Indemnity. BOND LEGEND Municipal Bond Insurance Policy No._ (the 'Policy") with respect to payments due for principal of and interest on this bond has been issued by AMBAC Indemnity Corporation ("AMBAC Indemnity'). The Policy has been delivered to the United States Trust Company of New York, New York, New York, as the Insurance Trustee under said Policy and will be held by such Insurance Trustee or any successor insurance trustee. The Policy is on file and available for inspection at the principal office of the Insurance Trustee and a copy thereof may be secured from AMBAC Indemnity or the Insurance Trustee. All payments required to be made under the Policy shall be made in accordance with the provisions thereof. The owner of this bond acknowledges and consents to the subrogation rights of AMBAC Indemnity as more fully set forth in the Policy. COVER PAGE OF OFFICIAL STATEMENT Payment of the principal of and interest on the Bonds when due will be insured by a municipal bond insurance policy to be issued by AMBAC Indemnity Corporation simultaneously with the delivery of the Bonds. is EXHIBIT J FORM OF THE AMBAC LEGAL OPINION DATE/ADDRESSES Ladies and Gentlemen: This opinion has been requested of the undersigned, a Vice President and an Assistant General Counsel of AMBAC Indemnity Corporation, a Wisconsin stock insurance company ("AMBAC Indemnity"), in connection with the issuance by AMBAC Indemnity of a certain Municipal Bond Insurance Policy and endorsement thereto, effective as of the date hereof (the "Policy"), insuring $> in aggregate principal amount of the > (the "Issuer'), > dated > (the "Bonds"). In connection with my opinion herein, I have examined the Policy, such statutes, documents and proceedings as I have considered necessary or appropriate in the circumstances to render the following opinion, including, without limiting the generality of the foregoing, certain statements contained in the Official Statement of the Issuer dated >, relating to the Bonds (the "Official Statement") under the headings ">" and ">". Based upon the foregoing and having regard to legal considerations I deem relevant, I am of the opinion that: 1. AMBAC Indemnity is a stock insurance company duly organized and validly existing under the laws of the State of Wisconsin and duly qualified to conduct an insurance business- in the State of >. 2. AMBAC Indemnity has full corporate power and authority to execute and deliver the Policy and the Policy has been duly authorized, executed and delivered by AMBAC Indemnity and constitutes a legal, valid and binding obligation of AMBAC Indemnity enforceable in accordance with its terms except to the extent that the enforceability (but not the validity) of such obligation may be limited by any applicable bankruptcy, insolvency, liquidation, rehabilitation or other similar law or enactment now or hereafter enacted affecting the enforcement of creditors' rights. 3. The execution and delivery by AMBAC Indemnity of the Policy will not, and the consummation of the transactions contemplated thereby and the satisfaction of the terms thereof will not, conflict with or result in a breach of any of the terms, conditions or provisions of the Certificate of Incorporation or By -Laws of AMBAC Indemnity, or any restriction contained in any contract, agreement or instrument to which AMBAC Indemnity is a party or by which it is bound or constitute a default under any of the foregoing. I � �f ItI I 4. I! 5. Proceedings legally required for the issuance of the Policy have been taken by AMBAC Indemnity and licenses, orders, consents or other authorizations or approvals of any governmental boards or bodies legally required for the enforceability of the Policy have been obtained; any proceedings not taken and any licenses, authorizations or approvals not obtained are not material to the enforceability of the Policy. The statements contained in the Official Statement under the heading ">," insofar as such statements constitute summaries of the matters referred to therein, accurately reflect and fairly present the information purported to be shown and, insofar as such statements describe AMBAC Indemnity, fairly and accurately describe AMBAC Indemnity. 6. The form of Policy contained in the Official Statement under the heading ">" is a true and complete copy of the form of Policy. Very truly yours, Vice President and Assistant General Counsel 1%. EXHIBIT K CERTIFICATE OF BOND INSURER In connection with the issuance of > in aggregate principal amount of (the "Issuer") > (the 'Bonds"), AMBAC Indemnity Corporation ("AMBAC") is issuing a municipal bond insurance policy (the "Insurance Policy") guaranteeing the payment of principal and interest when due on the Bonds, all as more fully set out in the Insurance Policy. On behalf of AMBAC, the undersigned hereby certifies that: (i) the Insurance Policy is an unconditional and recourse obligation of AMBAC (enforceable by or on behalf of the holders of the Bonds) to pay the scheduled payments of interest and principal on the Bonds in the event of a Nonpayment as defined in the Insurance Policy; (i) the insurance-romium of $ was determined in arm's length negotiations in accordance with our standard procedures, is required to be paid as a condition to the issuance of the Insurance Policy and represents a reasonable charge for the transfer of credit risk; (i) no portion of such premium represents a payment for any direct or indirect services other than the transfer of credit risk, including costs of underwriting or remarketing the Bonds or the cost of insurance for casualty of Bond financed property; (i) we are not co -obligors on the Bonds and do not reasonably expect that we will be called upon to make any payment under the Insurance Policy; (i) the Issuer is not entitled to a refund for the Insurance Policy in the event that the Bonds are retired prior to their stated maturity; (i) - we would not have issued the Insurance Policy in the absence of a debt service reserve fund of the size and type established by the documents pursuant to which the Bonds are being issued, and it is normal and customary to require a debt service reserve fund of such a size and type in similar transactions; and (i) we do not reasonably expect that the project will not be completed or that the Issuer will not satisfy the temporary period requirements of Treasury Regulation Section 1.148-2(e)(2). IN WITNESS WHEREOF, AMBAC Indemnity Corporation has caused this certificate to be executed in its name on this day of 19 by one of its officers duly authorized as of such date. AMBAC INDEMNITY CORPORATION By: Vice President and Assistant General Counsel EXHIBIT L AMBAC INDEMNITY CORPORATION WIRING INSTRUCTIONS (REVISED • AS OF 4110185) Citibank N.A. ABA NO. 021000089 For: AMBAC indemnity Corporation A/C No. 4060S486 Advise: Pamela Dottin (212) 208-3308 *** Please indicate Policy Number on wire *** POLICY NUMBER CAN BE OBTAINED FROM AMBAC INDEMNITY'S CLOSING DEPARTMENT. CALL JANINE FEUDI AT (212) 208-3301