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HomeMy WebLinkAbout1993-080INDIAN RIVER COUNTY, FLORIDA RESOLUTION NO. 93-80 A RESOLUTION AUTHORIZING THE RETIREMENT OF CERTAIN OUTSTANDING WATER AND SEWER REVENUE BONDS OF THE COUNTY AND CERTAIN SPECIAL ASSESSMENT REVENUE BONDS OF THE COUNTY; AUTHORIZING CERTAIN PROJECTS OF THE COUNTY; AUTHORIZING THE ISSUANCE OF NOT EXCEEDING $47,190,000 WATER AND SEWER REVENUE BONDS, SERIES 1993A, AND THE ISSUANCE OF NOT EXCEEDING $3,330,000 OF WATER AND SEWER REVENUE BONDS, SERIES 1993B, OF THE COUNTY TO PROVIDE FUNDS FOR SAID RETIREMENTS AND TO FINANCE CERTAIN COSTS IN CONNECTION WITH CERTAIN PROJECTS OF THE COUNTY; PROVIDING FOR THE RIGHTS OF THE REGISTERED OWNERS OF SAID BONDS; MAKING CERTAIN COVENANTS AND AGREEMENTS IN CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE TE. BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA: SECTION 1. AUTHORITY FOR RESOLUTION. This Resolution is adopted pursuant to Chapter 125, Florida Statutes and other applicable provisions of law. SECTION 2. DEFINITIONS. The following terms shall have the following meanings in this Resolution, unless the context otherwise clearly requires: A. "Act" shall mean Chapter 125, Florida Statutes, and other applicable provisions of law. B. "Additional Parity Bonds" shall mean additional bonds issued in compliance with the terms, conditions and limitations contained herein which have an equal lien on the Pledged Funds, as herein defined, and rank equally in all respects with all other Bonds issued hereunder as to lien and security for payment. C. "Authorized Investments" shall mean those investments specified in Exhibit A attached hereto and such other investments as are approved by the Series 1993 Bond Insurer, provided that such investments are at the time lawful investments for the funds involved under the laws of the State of Florida, including without limitation Section 125.31, Florida Statutes. The term "Trustee" in item (11) of Exhibit A shall mean the County. D. "Board" shall mean the Board of County Commissioners of Indian River County, Florida. E. "Bonds" shall mean the Series 1993 Bonds together with any Additional Parity Bonds hereafter issued hereunder. F. "Bond Registrar" shall mean with respect to any particular series of Bonds issued hereunder the Bond Registrar for said series of Bonds to be determined by subsequent resolution of the Board. G. "Code" shall mean the Internal Revenue Code of 1986, as amended, and any similar subsequent federal revenue laws. Any reference to a particular section, subsection, etc., of the Code shall also refer to the similar section, subsection, etc., of any similar subsequent federal revenue law. H. "Consulting Engineers" shall mean such qualified and recognized consulting engineers, having a nationwide and favorable reputation for skill and experience in the construction and operation of systems such as the System, at the time retained by the County to perform the acts and carry out the duties as herein provided for the Consulting Engineers. I. "Costs" shall mean all expenses necessary, appurtenant or incidental to the acquisition or construction of any property, real, personal or mixed, deemed necessary or desirable for carrying out the purposes of the System, including, without intending to limit the generality of the foregoing, the cost of any land or interest therein or of any fixtures, equipment or personal property necessary or convenient therefor; costs of acquiring any water or sewer system or other property in place, or any undivided interest therein, which can be operated as part of the System or which may be declared by resolution of the Board to be part of the System; engineering, legal and financing expenses; expenses for estimates of costs and of revenues; expenses for surveys; the fees of fiscal agents, financial advisors and consultants; administrative expenses relating solely to such acquisition or construction; the capitalization of interest for a reasonable period after the issuance of Bonds to finance any portion of the Costs of such acquisition or construction; the creation and establishment of reasonable reserves for debt service and operation and maintenance; the discount on the sale of Bonds to finance any portion of the Costs of such acquisition or construction; and such other costs and expenses as may be necessary or incidental to such acquisition or construction. "County" shall mean Indian River County, Florida. K. "Federal Securities" shall mean direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America, which are not redeemable prior to maturity at the option of the obligor. L. "Fees in lieu of Franchise Fees" shall mean the fees paid by the Utility Services Department of the County to the County in consideration for the use of public streets and rights-of-way in the County and to defray costs incident to the regulation by the County of the services and facilities of the Utility Services Department of the County. H. "Fiscal Year" shall mean the period beginning with and including October first of each year and ending with and including the next September 30. N. "Franchise Fees" shall mean the fees paid by water and/or sewer utilities, other than the Utility Services Department of the County, to the County in consideration for the use of public streets and rights-of-way in the County and to defray costs incident to the regulation by the County of the services and facilities of such utilities. O. "Impact Fees" shall mean the fees or charges imposed upon new customers of the System to provide funds for the payment of all or a portion of the costs and expenses of additions, extensions and improvements to the System made necessary by the inclusion of such new customers. P. "Net Revenues" shall mean the Revenues less Operating Expenses. Q. "Operating Expenses" shall mean the current expenses paid or accrued for the operation, maintenance and repair of all facilities constituting a part of the System, as determined in accordance with generally accepted accounting methods, and shall include, without limiting the generality of the foregoing, insurance premiums, administrative expenses of the County related solely to the System, costs of labor, materials and supplies used for such operation and charges for the accumulation of appropriate reserves for current expenses not annually recurrent but which are such as may reasonably be expected to be incurred in accordance with such accepted accounting methods, but shall exclude payments into the Sinking Fund or the Reserve Account therein and any allowances for depreciation or for renewals or replacements of capital assets of the System. R. "Paying Agent" shall mean with respect to any particular series of Bonds issued hereunder the paying agent for said series of Blinds to be determined by subsequent resolution of the Board. S. "Pledged Funds" shall mean the Net Revenues, together with any other receipts, revenues and funds pledged in connection with the Bonds. T. "Record Date" shall mean the fifteenth (15th) day of the month immediately preceding an interest or other applicable payment date for the Bonds. U. "Registered Owner", "Bondholder" or any similar term shall mean any person who shall be the owner of any outstanding Bond or Bonds as shown on the books of the County maintained by the Bond Registrar. V. "Resolution" shall mean this resolution, as amended and supplemented from time to time. W. "Reserve Account Requirement" shall mean the lesser of (i) the maximum amount of principal and interest on all outstanding Bonds becoming due in any ensuing Fiscal Year; or (11) 1258 of the average annual amount of principal and interest on all outstanding Bonds becoming due in ensuing Fiscal Years. X. "Retired Bonds" shall mean the outstanding Series 1986 Bonds, the outstanding Series 1986A Bonds, the outstanding Series 1989 Bonds, the outstanding Series 1991 Bonds, the outstanding Series 1989 Special Assessment Bonds and the outstanding Series 1990 Special Assessment Bonds. Y. "Revenues" shall mean (1) the Uniform Charges; (2) the Series 1989 Special Assessment Revenues; (3) the Series 1990 Special Assessment Revenues; (4) the Series 1991 Revenues; (5) the Series 1993 Special Assessment Revenues; (6) subject to the consent of the Series 1993 Bond Insurer, such Surcharges, Impact Fees, Special Assessments, Franchise Fees and Fees in lieu of Franchise Fees as the Board, by resolution, may designate as Revenues; and (7) subject to the consent of the Series 1993 Bond Insurer, such other receipts and revenues of the County as the Board, by resolution, may designate as Revenues. "Revenues" shall not include, however, such receipts and revenues as, from time to time, may be released from the pledge created hereunder as permitted by Section 16 hereof. Z. "Series 1986 Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Bonds, Series 1986, dated as of December 20, 1989, in the original aggregate principal amount of $9,200,000, issued under Resolution No. 86-35 of the County, as amended and supplemented. AA. "Series 1986A Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Bonds, Series 1986A, dated as of December 20, 1989, in the original aggregate principal amount of $450,000, issued under Resolution No. 86-35 of the County, as amended and supplemented. BB. "Series 1989 Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Refunding Bonds, Series 1989, dated as of April 15, 1989, in the original aggregate principal amount of $6,510,000, issued under Resolution No. 89-19 of the County, as amended and supplemented. CC. "Series 1989 Special Assessment Bonds" shall mean the Indian River County, Florida Special Assessment Revenue Bonds, Series 1989, dated as of October 15, 1989, in the original principal amount of $6,075,000, issued under Resolution No. 89-54 of the County, as amended and supplemented. DD. "Series 1990 Special Assessment Bonds" shall mean the Indian River County, Florida Special Assessment Revenue Bonds, Series 1990, dated as of June 1, 1990, in the original principal amount of $720,000, issued under Resolution No. 90-40 of the County, as amended and supplemented. EE. "Series 1991 Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Bonds, Series 1991, dated as of October 1, 1991, in the original aggregate principal amount of $9,205,000, issued under Resolution No. 89-19 of the County, as amended and supplemented. FF. "Series 1993 Bonds" shall mean the Series 1993A Bonds and the Series 1993E Bonds. GG. "Series 1993A Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Bonds, Series 1993A, herein authorized to be issued hereunder. HH. "Series 1993B Bonds" shall mean the Indian River County, Florida Water and Sewer Revenue Bonds, Series 1993B, herein authorized to be issued hereunder. II. "Series 1993 Bond Insurance Policy" shall mean the municipal bond new issue insurance policy issued by the Series 1993 Bond Insurer guaranteeing the payment of principal of and interest on the Series 1993 Bonds. JJ. "Series 1993 Bond Insurer" shall mean Financial Guaranty Insurance Company, a New York stock insurance company, or any successor thereto so long as the Series 1993 Bond Insurance Policy is in effect. KK. "Series 1991 Project" shall mean the Series 1991 Project, as defined in Resolution No. 91-81 of the County, as amended and supplemented. LL. "Series 1993 Projects" shall mean (a) the expansion of the South County Reverse Osmosis Water Treatment Plant to provide approximately 1.5 million additional gallons per day; (b) the construction of a 3 million gallon water storage tank and a High Service Pump Station at the North Region Reverse Osmosis Water Treatment Plant; (c) the addition of the Roseland elevated storage tank; (d) the construction of the Phase II Water Main Extension Project; (e) the U construction of the Phase III Water Main Extension Project; (f) the expansion of the West Region Wastewater Treatment Plant to provide approximately 2 million additional gallons per day; and (g) the construction of an effluent connection _ force main between the West and Central Regions to provide additional wastewater flow. MM. "Series 1989 Special Assessment Revenues shall mean all Revenues and Supplemental Revenues, as defined in Resolution No. 89-54 of the County, as amended and supplemented, collected by the County after April 1, 1993. NN. "Series 1990 Special Assessment Revenues" shall mean all Revenues, as defined in Resolution No. 90-40 of the County, as amended and supplemented, collected by the County after April 1, 1993. 00, "Series 1991 Revenues" shall mean all receipts and revenues received by the County from the operation of the Series 1991 Project and the North Beach Water Surcharges, as defined in Resolution No. 91-81 of the County, as amended and supplemented. PP. "Series 1993 Special Assessment Revenues shall mean the special assessments now or hereafter levied by the County in connection with the Series 1993 Projects and the interest, prepayment charges and penalties received by the County in connection therewith. QQ. "Special Assessments" shall mean the fees, charges and costs lawfully assessed by the County against properties benefitted by construction or reconstruction of sewer or water facilities and representing an apportionment of the costs of such improvements to such properties. RR. "Surcharges" shall mean special rates, fees and charges for water or sewer service imposed for a limited time and purpose by ordinance adopted by the Board and in addition to the usual uniform water and sewer service rates, fees and charges of the County. SS. "System" shall mean the water and sewer systems owned and operated by the County as of April 1, 1993, wherever located in the County (including without limitation the Series 1991 Project), together with any and all improvements, extensions and additions thereto thereafter constructed or acquired and any physically independent water or sewer system thereafter made a part of the System by resolution of the Board together with any and all improvements, extensions and additions thereto thereafter constructed or acquired. Without intending to limit the generality of the foregoing sentence, "System" shall include all property, real, personal and mixed, rights, powers, licenses, easements, rights of way, privileges, franchises and all other property or interests in property of whatsoever nature, including but not limited to vehicles, rolling stock, buildings, pipes, pumps, machinery, tanks, mains, conduits, meters and other equipment, used or useful in connection with ownership, operation and maintenance of such water or sewer systems by the County. TT. "Term Bonds" shall mean the Bonds of a series all of which are stated to mature on one date but which shall be subject to earlier retirement by operation of the Bond Amortization Account. UU. "Uniform Charges" shall mean all receipts and revenues of the County derived from the imposition, collection and enforcement of uniform water and sewer service rates, fees and charges for the use of and the services furnished or to be furnished by the facilities constituting the System, including the earnings and interest income derived from the investment of money on deposit in the various funds and accounts created in connection with the System, but excluding Surcharges, Impact Fees, Special Assessments, Franchise Fees and Fees in lieu of Franchise Fees. Words importing singular number shall include the plural number and vice versa and words importing persons shall include firms and corporations or other entities and vice versa. SECTION 3. FINDINGS. It is hereby ascertained, determined and declared that: A. It is necessary, desirable and in the best interest of the County to retire the Retired Bonds. B. It is necessary, desirable and in the best interest of the County to acquire, construct, furnish and equip the Series 1993 Projects; C. It is necessary, desirable and in the best interest of the County to finance the amount necessary to retire the Retired Bonds and to finance certain costs in connection with the Series 1993 Projects by the issuance of the Series 1993 Bonds. D. The Bonds shall be payable solely from the Pledged Funds. E. It is expected that the Pledged Funds will be sufficient to pay the principal of, premium, if any, and interest on the Bonds. SECTION 4. RESOLUTION TO CONSTITUTE CONTRACT. In consideration of the acceptance of the Bonds by the Registered Owners thereof who shall hold the same from time to time, this Resolution shall be deemed to be and shall constitute a contract between the County and such Registered Owners. The covenants and agreements set forth herein to be performed by the County shall be for the equal benefit, protection and security of the Registered Owners of the Bonds, all of which Bonds shall be of equal rank and without preference, priority or distinction with respect to any other Bonds, except as expressly provided in this Resolution and in the Bonds. SECTION 5. AUTHORIZATION TO RETIRE THE RETIRED BONDS. The retirement of all of the outstanding Series 1986 Bonds is hereby authorized. The Series 1986 Bonds shall be retired upon the issuance of the Series 1993 Bonds at the price of par, plus accrued interest to the retirement date. The retirement of all of the outstanding Series 1986A Bonds is hereby authorized. The Series 1986A Bonds shall be retired upon the issuance of the Series 1993 Bonds at the price of par, plus accrued interest to the retirement date. The retirement of all of the outstanding Series 1989 Bonds is hereby authorized. The Series 1989 Bonds maturing before May 1, 1999 shall be retired at maturity at the price of par, plus accrued interest to the maturity date. The Series 1989 Bonds maturing on or after May 1, 1999 shall be retired on May 1, 1998, the earliest optional redemption date, at the price of 101.56 of par, plus accrued interest to the redemption date. The retirement of all of the outstanding Series 1991 Bonds is hereby authorized. The Series 1991 Bonds maturing before May 1, 2002 shall be retired at maturity at the price of par, plus accrued interest to the maturity date. The Series 1991 Bonds maturing on or after May 1, 2002 shall be retired on May 1, 2001, the earliest optional redemption date, at the price of 1028 of par, plus accrued interest to the redemption date. The retirement of all of the outstanding Series 1989 Special Assessment Bonds is hereby authorized. The Series 1989 Special Assessment Bonds subject to mandatory redemption on October 1, 1993 and October 1, 1994 shall be retired on October 1, 1993 and October 1, 1994, respectively, at the price of par, plus accrued interest to the redemption date. The other Series 1989 Special Assessment Bonds shall be retired on October 1, 1994, the earliest optional redemption date, at the price of 1018 of par, plus accrued interest to the redemption date. The retirement of all of the outstanding Series 1990 Special Assessment Bonds is hereby authorized. The Series 1990 Special Assessment Bonds maturing before June 1, 1996 shall be retired at maturity at the price of par, plus accrued interest to the maturity date. The Series 1990 Special Assessment Bonds maturing on or after June 1, 1996 shall be retired on June 1, 1995, the earliest optional redemption date, at the price of par, plus accrued interest to the redemption date. The County shall provide for the retirement of the Retired Bonds by: (a) transferring to the Escrow Agent, to be named by subsequent resolution of the Board, from the various sinking funds for the Retired Bonds the amounts therein allocable to the Retired Bonds; (b) transferring to the Escrow Agent from the various reserve accounts for the Retired Bonds amounts, if any, to be specified by subsequent resolution of the Board; (c) depositing with the Escrow Agent an amount from the proceeds of the sale of the Series 1993 Bonds to be specified by subsequent resolution of the Board; and (d) depositing with the Escrow Agent an amount, if any, from other funds of the County to be specified by subsequent resolution of the Board, which amounts, in the aggregate, together with the interest to be earned thereon, when invested as provided in the Escrow Agreement hereinafter mentioned, shall be sufficient to provide for timely retirement of the Retired Bonds. The County shall enter into an Escrow Agreement with the Escrow Agent providing for the retirement of the Retired Bonds, the form of which shall be approved by the Chairman or Vice Chairman of the Board prior to the execution thereof. Such approval shall be conclusively presumed by the execution of the Escrow Agreement by the Chairman or Vice Chairman. The amount transferred to the Escrow Agent from each of the various sinking funds and reserve accounts shall be used only for the purpose of paying the interest on, the principal of and the premium, if any, which first become due on the Retired Bonds to which said sinking funds and reserve accounts relate and as may be more specifically specified by the County. SECTION 6. AUTHORIZATION OF THE SERIES 1993 PROJECTS. The acquisition, construction, furnishing and equipping of the Series 1993 Projects is hereby authorized in accordance with plans and specifications on file or to be placed on file with the County, as modified from time to time as deemed necessary or desirable by the County. SECTION 7. AUTHORIZATION AND DESCRIPTION OF SERIES 1993 BONDS. Subject and pursuant to the provisions of this Resolution, obligations of the County to be known as "Water and Sewer Revenue Bonds, Series 1993A", are hereby authorized a to be issued in the aggregate principal amount of not exceeding $47,190,000 and obligations of the County to be known as "Water and Sewer Revenue Bonds, Series 1993E", are hereby authorized to be issued in the aggregate principal amount of not exceeding $3,330,000. The Series 1993 Bonds shall be dated as of a date to be fixed by subsequent resolution of the County and may be numbered consecutively from R-1 upward or in such other manner as agreed upon between the County and the Bond Registrar. The Series 1993 Bonds shall be issued in such denominations, shall bear interest at such rate or rates, not exceeding the maximum rate authorized by applicable law, be payable at such times, shall mature on such dates and in such years and in such amounts, shall be subject to redemption, in whole or in part, prior to their respective stated dates of maturity, at the option of the County or otherwise, at such times and in such manner and shall have such other terms and conditions all as may be determined by subsequent resolution of the Board adopted at or prior to the sale of the Series 1993 Bonds. The Series 1993 Bonds shall be issued in fully registered form without coupons; shall be payable with respect to principal at a corporate trust office of the Paying Agent; shall be payable in lawful money of the United States of America; and shall bear interest from their date, payable by checks mailed to the Registered Owners at their addresses as the same appear on the registration books kept by the Bond Registrar on behalf of the County on the applicable Record Date. At the option of any Registered Owner of $1,000,000 or more in aggregate principal amount of Series 1993 Bonds on any Record Date, interest shall be payable by domestic wire transfer pursuant to written instructions from such Registered Owner; provided that such instructions are on file with the Paying Agent not later than such Record Date. Notwithstanding any other provisions of this Resolution, the Board may, at its option, prior to the date of issuance of any series of Bonds and subject to the approval of the purchasers of such Bonds, elect to use an immobilization system or pure book -entry system with respect to issuance of such Bonds, provided adequate records will be kept with respect to the ownership of such Bonds issued in book -entry form or the beneficial ownership of the such Bonds issued in the name of a nominee. As long as any of such Bonds are outstanding in book -entry form, the provisions of Sections B, 10, 11 and 12 of this Resolution shall not be applicable to such Bonds. The details of any alternative system of bond issuance, as described in this paragraph, shall be set forth in a resolution of the Board duly adopted at or prior to the delivery of such Bonds. SECTION B. EXECUTION AND AUTHENTICATION OF BONDS. The Bonds shall be executed in the name of the County by the Chairman or Vice Chairman of the Board attested by its Clerk and its official seal or a facsimile thereof shall be affixed thereto or reproduced thereon. The signatures of the Chairman or Vice Chairman and Clerk may be either manual or facsimile signatures. The certificate of authentication of the Bond Registrar shall appear on the Bonds, and no Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this Resolution unless such certificate shall have been duly executed on such Bond. The authorized signature for the Bond Registrar shall be manual. The validation certificate on the Bonds, if any, shall be executed with the manual or facsimile signature of the Chairman or Vice Chairman of the Board. In case any one or more of the officers of the Board who shall have signed or sealed any of the Bonds shall cease to be such officer or officers of the ,a 4 Board before the Bonds so signed and sealed shall have been actually sold and delivered, such Bonds may nevertheless be sold and delivered as if the persons who signed or sealed such Bonds had not ceased to hold such offices. Any Bonds may be signed and sealed on behalf of the Board by such person who at the actual time of the execution of such Bonds shall hold the proper office, although at the date of such Bonds such person may not have held such office or may not have been so authorized. SECTION 9. NEGOTIABILITY. The Bonds issued hereunder shall be and shall have all of the qualities and incidents of negotiable instruments under the laws of the State of Florida, and each successive holder, in accepting any of the Bonds, shall be conclusively deemed to have agreed that such Bonds shall be and have all of the qualities and incidents of negotiable instruments under the laws of the State of Florida. SECTION 10. REGISTRATION, TRANSFER AND EXCHANGE. The'Bond Registrar shall be responsible for maintaining books for the registration, transfer and exchange of the Bonds. All Bonds presented for transfer, exchange, redemption or payment (if so required by the Board or the Bond Registrar) shall be accompanied by a written instrument or instruments of transfer or authorization for exchange, in form and with guaranty of signature satisfactory to the Board or the Bond Registrar, duly executed by the Registered Owner or by his duly authorized attorney. In the case of partial redemption of a Bond, and in lieu of issuing a new Bond or Bonds in the aggregate principal amount then outstanding on the Bond after such redemption, the County may, at its option, instruct the Bond Registrar to note on the Bond the principal amount of such redemption, the date of redemption and the outstanding principal amount of such Bond after such redemption, and return the Bond to the Registered Owner. Upon surrender to the Bond Registrar for transfer or exchange of any Bond accompanied by an assignment or written authorization for exchange, whichever is applicable, duly executed by the Registered Owner or his attorney duly authorized in writing, the Bond Registrar shall deliver in the name of the Registered Owner or the designated transferee or transferees, as the case may be, a new fully registered Bond or Bonds of authorized denominations and of the same series, maturity and interest rate, in an aggregate principal amount equal to the principal amount that remains outstanding with respect to such Bond so surrendered. The Bond Registrar or the Board may require payment from the Registered Owner or his transferee of a sum sufficient to cover any tax, fee or other governmental charge that may be imposed in connection with any transfer or exchange of the Bonds. Such charges and expenses shall be paid before any such new Bond shall be delivered. Interest on the Bonds shall be paid to the Registered Owner whose name appears on the books of the Bond Registrar as of 5:00 P.M. local time at the location of the Bond Registrar on the Record Date. New Bonds delivered upon any transfer or exchange shall be valid obligations of the County, evidencing the same debt as the Bonds surrendered, shall be secured by this Resolution, and shall be entitled to all of the security and benefits hereof to the same extent as the Bonds surrendered. The County and the Bond Registrar may treat the Registered Owner of any Bond as the absolute owner thereof for all purposes, whether or not such Bond shall be overdue, and shall not be bound by any notice to the contrary. SECTION 11. DISPOSITION OF BONDS PAID OR REPLACED. Whenever any Bond shall be delivered to the -Bond Registrar for payment of the principal amount thereof upon maturity or redemption, or for replacement, transfer or exchange, such Bond shall be canceled and destroyed by the Bond Registrar, and counterparts of a certificate of destruction evidencing such destruction shall be furnished to the County. SECTION 12. BONDS MUTILATED, DESTROYED, STOLEN OR LOST. In case any Bond shall become mutilated, or be destroyed, stolen or lost, the County may, in its discretion, issue and deliver a new Bond of like tenor as the Bond so mutilated, destroyed, stolen or lost, in exchange for and cancellation of such mutilated Bond or in lieu of and substitution for the Bond destroyed, 'stolen or lost, upon the Registered Owner furnishing the County and the Bond Registrar proof of his ownership thereof and the loss thereof (if lost, stolen or destroyed) and satisfactory indemnity and complying with such other reasonable regulations and conditions as the Board may prescribe and paying such expenses as the Board and the Bond Registrar may incur. All Bonds so surrendered shall be canceled by the Bond Registrar. If any such Bonds shall have matured or be about to mature, instead of issuing a substitute Bond, the County may pay the same, upon being indemnified as aforesaid, and if such Bond be lost, stolen or destroyed, without surrender thereof. Any such duplicate Bonds issued pursuant to this section shall constitute original, additional, contractual obligations on the part of the County whether or not the lost, stolen or destroyed Bonds be at any time found by anyone, and such duplicate Bonds shall be entitled to equal and proportionate benefits and rights as to lien on and source and security for payment from the funds, as hereinafter pledged, to the same extent as all other Bonds issued hereunder. SECTION 13. PROVISIONS FOR REDEMPTION. The Bonds or any portions thereof shall be subject to redemption prior to their respective stated dates of maturity, at the option of the County or otherwise, at such times and in such manner as shall be determined by subsequent resolution adopted prior to the sale thereof. Except as specifically prohibited or otherwise provided by subsequent resolution with respect to a particular series of Bonds, in lieu of any mandatory redemption of Term Bonds, the County may purchase from money in the Sinking Fund or the Bond Amortization Account or other available funds of the County, at a price not to exceed the principal amount thereof plus accrued interest, and tender to the Paying Agent for cancellation Term Bonds of the appropriate series and maturity. The amount of the Term Bonds of such series and maturity to be so called for redemption on the next mandatory redemption date shall be reduced by the principal amount of Term Bonds so purchased and tendered and, if the principal amount thereof is greater than the amount required to be redeemed on the next mandatory redemption date, the excess may be credited against subsequent mandatory redemptions in such manner as the County may direct. Notice of such redemption shall, not more than forty-five (45) days and not less than thirty (30) days prior to the redemption date, (i) be filed with the Bond Registrar and Paying Agent, and (ii) be mailed, postage prepaid, to all Registered Owners of Bonds to be redeemed at their addresses as they appear of 10 record on the books of the Bond Registrar as of forty-five (45) days prior to the date fixed for redemption. Interest shall cease to accrue on any Bond duly called for prior redemption on the redemption date, if payment thereof has been duly provided. The County and the Bond Registrar shall not be required to issue or to register the transfer of or exchange any Bonds then considered for redemption during a period -beginning at the close of business on the fifteenth (15th) day next preceding any date of selection of Bonds to be redeemed and ending at the close of business on the day of mailing the applicable notice of redemption, as hereinafter provided, or to register the transfer of or exchange any portion of any of the Bonds selected for redemption until after the redemption date. All notices of redemption with respect to the Bonds shall specify the series, maturities and numbers of the Bonds to be redeemed (including the CUSIF numbers); the date fixed for redemption; the redemption price or prices to be applicable to the Bonds to be redeemed; and that on the date *fixed for redemption such Bonds shall be payable at the principal corporate trust office of the Paying Agent (specifying the address of same). If holders or registered owners of all such Bonds to be redeemed file written waivers of notice with the Paying Agent, such Bonds may be redeemed on the redemption date without necessity of notice by mailing. Failure to mail any notice of redemption or any defect therein or in the mailing thereof shall not affect the validity of any proceeding for redemption of other Bonds so called for redemption. So long as the Series 1993 Bond Insurance Policy is in effect, notice of redemption of Bonds, other than mandatory sinking fund redemption and redemption resulting from a refunding, shall be given or published only if sufficient funds have been deposited with the Paying Agent to pay the redemption price of the Bonds to be redeemed. SECTION 14. FORM OF BONDS. The text of the Bonds, the validation certificate thereon and the certificate of authentication thereon shall be in substantially the following form, with such omissions, insertions and variations as may be necessary and/or desirable and authorized or permitted by this Resolution or any subsequent resolution adopted prior to the issuance thereof, or as may be necessary to comply with applicable laws, rules and regulations of the United States and the State of Florida in effect upon the issuance thereof: No. R - UNITED STATES OF AMERICA STATE OF FLORIDA INDIAN RIVER COUNTY WATER AND SEWER REVENUE BOND, SERIES RATE OF INTEREST MATURITY DATE DATED DATE OF SERM CUSIP REGISTERED OWNER: PRINCIPAL AMOUNT: 11 KNOW ALL MEN BY THESE PRESENTS, that INDIAN RIVER COUNTY, FLORIDA (the "County"), for value received, hereby promises to pay to the Registered Owner named above, or registered assigns, solely from the Pledged Funds, hereinafter defined, on the Maturity Date specified above, the Principal Amount specified above, unless this Water and Sewer Revenue Bond, Series _ (the "Bond") shall be redeemable and duly shall have been called for earlier redemption and payment of the redemption price shall have been made or provided for, and to pay, solely from such Pledged Funds, semiannually on and of each year, beginning , interest on the Principal Amount specified above, at the Rate of Interest specified above, per annum, until such Principal Amount is paid in full. Interest on this Bond shall be payable from the interest payment date next preceding the date of registration and authentication of this Bond, unless: (a) this Bond is registered and authenticated as of an interest payment date, in which event this Bond shall bear interest from such interest payment date; or (b) this Bond is registered and authenticated after a Record Date (hereinafter defined) and before the next succeeding interest payment date, in which event this Bond shall bear interest from such interest payment date; or (c) this Bond is registered and authenticated on or prior to the Record Date first preceding in which event this Bond shall bear interest from ; or (d) as shown by the records of the Paying Agent (hereinafter defined), interest on this Bond is in default, in which event this Bond shall bear interest from the date to which interest was last paid on this Bond. The Principal Amount hereof, together with any applicable redemption premium with respect thereto, shall be payable, when due upon maturity or earlier redemption, upon presentation and surrender of this Bond at the corporate trust office of (the "Paying Agent") located in , Florida, as Paying Agent. Interest hereon shall be paid, when due, by check mailed to the Registered Owner whose name and address shall appear, at 5:00 P.M. prevailing local time at the location of the Bond Registrar (hereinafter defined) on the fifteenth (15th) day of the month next preceding each interest payment date (the "Record Date"), on the registration books maintained by (the "Bond Registrar"), , Florida, as Bond Registrar, irrespective of any transfer or exchange of this Bond subsequent to such Record Date and prior to such interest payment date, unless the County shall be in default in payment of interest due on such interest payment date. In the event of any such default, such defaulted interest shall be payable to the person in whose name this Bond is registered on such registration books at 5:00 P.M. prevailing local time at the location of the Bond Registrar on a special record date for the payment of such defaulted interest established by notice mailed by the Paying Agent to the Registered Owner of this Bond not less than fifteen (15) days preceding such special record date. Such notice shall be mailed to the persons in whose names the Bonds are registered at the close of business of the Bond Registrar on the fifth (5th) day preceding the date of mailing. At the option of any Registered Owner of $1,000,000 or more in aggregate principal amount of Series 1993 Bonds on any Record Date, interest shall be payable by domestic wire transfer pursuant to written instructions from such Registered Owner; provided that such instructions are on file with the Paying Agent not later than such Record Date. The principal of, premium, if any, and interest on this Bond are payable in lawful money of the United States of America, This Bond is one of the revenue bonds authorized by the County under the authority of and in full compliance with the Constitution and laws of the State of Florida, including particularly Chapter 125, Florida Statutes, and Resolution No. 93-_ of the County, all as amended and supplemented, and other applicable provisions of law. The above -referenced resolution as amended and supplemented 12 from time to time is hereinafter referred to as the "Resolution". This Bond is subject to all the terms and conditions of the Resolution. This Bond is one of the revenue bonds of the County designated as Water and Sewer Revenue Bonds, Series , all of like date and tenor, except as to numbers, denominations, dates of maturity, rates of interest and provisions for redemption, in the aggregate principal amount of Dollars ($ ) (the "Bonds"). The proceeds of the Bonds, together with the proceeds of the Water and Sewer Revenue Bonds, Series in the aggregate principal amount of Dollars ($ _) of the County, which have been issued simultaneously with the Bonds and are secured on a parity with the Bonds, and certain other available funds of the County, will be used to retire the Retired Bonds, as defined in the Resolution, to acquire, construct, furnish and equip the Series 1993 Projects, as defined in the Resolution, to establish a reserve account and to pay certain costs and expenses relating to issuance of the Bonds and such SeriBs Bonds and retirement of the Retired Bonds, all as more fully set forth in the Resolution. The principal of and interest on the Bonds are payable solely from, and are equally and ratably secured solely by a lien upon and pledge of, the Net Revenues, as that term is defined in the Resolution, to be derived by the County from the operation of the water and sewer systems defined in the Resolution as the "System", and certain funds and accounts pledged for the payment of the principal of, interest and premium, if any, on the Bonds and certain earnings thereon, all as provided in the Resolution (the "Pledged Funds"). Reference is made to the Resolution for terms and conditions upon which certain receipts and revenues pledged under the Resolution may be released from such pledge, and for terms and conditions upon which additional bonds having a parity lien upon and right to payment from such Pledged Funds have been issued and may be issued from time to time. This Bond does not constitute a general indebtedness of the County within the meaning of any constitutional or statutory provision or limitation. It is expressly agreed by the Registered Owner of this Bond that such Registered Owner shall never have the right to require or compel the exercise of the ad valorem taxing power of the County for the payment of the principal of, interest or premium, if any, on this Bond or the making of any other payments specified by the Resolution. It is further agreed between the County and the Registered Owner of this Bond that this Bond and the indebtedness evidenced hereby shall constitute a lien upon only the Pledged Funds in the manner provided in the Resolution. (To be inserted where appropriate on face of bond: "REFERENCE IS HEREBY RADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE SIDE HEREOF, AND SUCH FURTHER PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF SET FORTH ON THIS SIDE.") The Bonds are issuable only in the form of registered bonds, without coupons, in the denominations of $5,000 principal amount or any integral multiple thereof. This Bond may be transferred only upon the books kept by the Bond Registrar, on behalf of the County, upon surrender hereof at the designated corporate trust office of the Bond Registrar with an assignment duly executed by the Registered Owner or his duly authorized attorney, but only in the manner, subject to the limitations and upon payment of a sum sufficient to cover any tax, 13 r fee or governmental charge that may be imposed in connection with such transfer, all as provided in the Resolution. Upon such transfer, there shall be executed in the name of the transferee, and the Bond Registrar shall deliver, as early as practicable, a new fully registered bond or bonds of authorized denominations in the same aggregate principal amount and of the same series, maturity and interest rate as this Bond. In like manner, subject to said conditions and upon payment of any such sum, this Bond may be surrendered at said office of the Bond Registrar in exchange for an equal aggregate principal amount of new fully registered bonds of authorized denominations of the same series, maturity and interest rate as this Bond. The County and the Bond Registrar shall not be required to issue or to register the transfer of or exchange any Bonds then considered for redemption during a period beginning at the close of business on the fifteenth (15th) day next preceding any date of selection of Bonds to be redeemed and ending at the close of business on the day of mailing the applicable notice of redemption, as hereinafter provided, or to register the transfer of or exchange any portion of any of the Bonds selected for redemption until after the redemption date. It is hereby certified and recited that all acts, conditions and things required to exist, to happen and to be performed precedent to and in the issuance of this Bond exist, have happened and have been performed in regular and due form and time as required by the Constitution and laws of the State of Florida applicable thereto. This Bond is and has all the qualities and incidents of a negotiable instrument under the laws of the State of Florida. [Insert redemption provisions) In lieu of any mandatory redemption of the Bonds, the County may purchase Bonds and tender them to the Paying Agent, all as more fully provided in the Resolution. If less than all Bonds of any one maturity are to be redeemed, the Bonds of such maturity to be redeemed shall be drawn by lot by the Paying Agent. For the purposes of redemption, if this Bond is of a denomination larger than $5,000, it shall be treated as representing that number of Bonds which equals the number obtained by dividing the principal amount hereof by $5,000, each $5,000 portion of this Bond being subject to redemption. In case of partial redemption of this Bond, payment of the redemption price shall be made only upon surrender of this Bond in exchange for Bonds of authorized denominations in aggregate principal amount equal to the unredeemed portion of the principal amount hereof. Notice of any redemption shall be given in the manner provided in the Resolution. On the date designated for redemption, notice having been provided as aforesaid, and money for payment of the principal, premium, if any, and accrued interest being held by the Paying Agent, interest on the Bonds or portions thereof so called for redemption shall cease to accrue and such Bonds or portions thereof so called for redemption shall cease to be entitled to any benefit or security under the Resolution, and the registered owners of such Bonds or portions thereof so called for redemption shall have no rights with respect thereto, except to receive payment of the principal to be redeemed and accrued 14 interest thereon to the date fixed for redemption, together with the redemption premium, if any. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Resolution until the certificate of authentication hereon shall have been executed by the manual signature of an authorized representative of the Bond Registrar. _ IN WITNESS WHEREOF, Indian River County, Florida, has issued this Bond and has caused the same to be executed by the Chairman of the Board of County Commissioners of the County and attested by the Clerk of the Board of County Commissioners, either manually or with their facsimile signatures, and its official seal, or a facsimile thereof, to be affixed, impressed, imprinted or otherwise reproduced hereon, all as of the day of (SEAL) INDIAN RIVER COUNTY, FLORIDA By: Chairman ATTEST: Clerk CERTIFICATE OF AUTHENTICATION AND CERTIFICATE AS TO OPINION It is certified that: (1) This Bond is one of the Bonds described in the within -mentioned Resolution; and (2) The text of the Opinion printed upon this Bond is a true and correct copy of the text of an original Opinion issued by , dated and delivered on the date of original delivery of, and payment for, such Bonds, which Opinion is on file at our corporate trust office referred to in this Bond, where the same may be inspected. Date of Registration and Authentication: 15 As Bond Registrar By: Authorized Representative VALIDATION CERTIFICATE This Bond is one of the bonds which were validated and confirmed by judgment of the Circuit Court of the Nineteenth Judicial Circuit of Florida in and for Indian River County, Florida, rendered on _, 19 . Chairman, Board of County Commissioners of Indian River County, Florida The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship UNIF GIF MIN ACT - (Cust.) Custodian for (Minor) under Uniform Gifts to Minors Act of (State) Additional abbreviations may also be used though not in list above. 16 ASSIGNMENT FOR VALUE RECEIVED, the undersigned sells, assigns and transfers to (Name and address of Transferee) (Social Security or Taxpayer Identification Number of Transferee)this Bond and does hereby irrevocably constitute and appoint as his agent to transfer this Bond on the books kept for registration hereof, with full power of substitution in the premises. (Signature of Transferor) Date: Signature guaranteed: (Name of Bank, Trust Company or Firm) By: Title: NOTICE: No transfer will be registered and no new Bond will be issued in the name of the Transferee unless the signature(s) to this assignment correspond(s) to the name(s) appearing as registered owner upon the face of the within Bond in every particular, without enlargement or any change whatever and the Social Security or Federal Employer Identification Number of the Transferee is supplied. Signature(s) of the Transferor(s) must be guaranteed by a member firm of a major stock exchange or a commercial bank or trust company. [insert if appropriate:] PARTIAL REDEMPTION PAYMENTS Authorized Officer of Principal Balance of Bond Pavmnnt Datg Amount Paid Principal Unpaid Reeistrar SECTION 15. BONDS NOT GENERAL OBLIGATIONS. The Bonds shall not be or constitute general or moral obligations or a pledge of the faith, credit or taxing power of the County, the State of Florida or any political subdivision thereof or an indebtedness of any of them as "bonds" within the meaning of the Constitution of the State of Florida, but shall be special obligations of the County payable solely from and secured solely by a lien upon and a pledge of the Pledged Funds. No Registered Owner shall ever have the right to compel the exercise of the ad valorem taxing power of the County, the State of Florida or any political subdivision thereof, or taxation in any form of any real property 17 therein, to pay the Bonds or the interest thereon, or be entitled to payment of such principal and interest from any funds of the County other than the Pledged Funds. SECTION 16. SECURITY FOR BONDS; RELEASE OF CERTAIN PLEDGED REVENUES. The payment of the principal of, premium, if any, and interest on the Bonds shall be secured forthwith equally and ratably by a pledge of and a lien upon the Pledged Funds. The County does hereby irrevocably pledge the Pledged Funds to the payment of the principal of, premium, if any, and interest on the Bonds, to the extent and in the manner provided herein. Nothing in this Resolution shall constitute or be construed to constitute a conveyance or mortgage of the System or of any part thereof. Notwithstanding any other provision of this Resolution to the contrary, the County may, by resolution of the Board filed with the Clerk'of the Board, except and release from the pledge and lien created by this Resolution, and the phrase "Revenues" as used in this Resolution shall no longer include, the receipts and revenues of the County derived from the Uniform Charges for the use of and services furnished or to be furnished by any water and/or sewer facilities constituting a physically independent system of the County, or any Impact Fees, Special Assessments, Surcharges, Franchise Fees, Fees in lieu of Franchise Fees or other receipts and revenues (other than Uniform Charges) theretofore pledged in connection with the Bonds, as stated in such resolution, if there shall be filed with the Clerk of the Board the following: (1) A certificate of an independent firm of certified public accountants of suitable experience and responsibility: (i) stating that the books and records of the County relating to the collection and receipt of the Revenues and the Operating Expenses have been audited by them for the Fiscal Year immediately preceding the date of the proposed release of such receipts and revenues from the pledge hereunder or for any twelve (12) consecutive month period out of the eighteen (18) consecutive months immediately preceding such date; (ii) setting forth the Revenues, the Uniform Charges, the Operating Expenses and the Net Revenues for the audited period referred to in (i) above, with respect to which such certificate is made; and (iii) stating that the Net Revenues, adjusted to give effect to the proposed release of such receipts and revenues as if the same had occurred at the beginning of such audited period, were equal to at least 1.20 times the largest amount of principal and interest that will mature and become due in any Fiscal Year thereafter on all Bonds then outstanding. For purposes of (iii) above, (A) Revenues, Uniform Charges and Operating Expenses may be further adjusted so as to fairly represent the operation of the System, provided that the amount and a detailed reason for each such adjustment is set forth in such certificate; (B) Net Revenues may also be adjusted for (I) the pro forma effect of rates implemented prior to the proposed release of such receipts and revenues and (II) new customers added to the System during the test period; and (C) any amounts owed to the issuer of a Reserve Account Credit Instrument (hereinafter defined) as a result of a draw thereon, as appropriate, shall be added to the principal and interest payable on Bonds to determine compliance with the foregoing test; 18 (2) A certificate of the chief financial officer of the County stating that the County has established and will maintain a separate accounting of all revenues and expenses in connection with any such independent system or with respect to such Impact Fees, Surcharges, Special Assessments, Franchise Fees, Fees in lieu of Franchise Fees or other receipts and revenues to be released, apart from the Pledged Funds; and (3) Written consent of the Series 1993 Bond Insurer. All or any part of the certificate required under subparagraph (1) of this paragraph may be rendered by consulting engineers, consultants or other persons with requisite knowledge and experience who are not reasonably objected to by the Series 1993 Bond Insurer. SECTION 17. COVENANTS OF THE COUNTY. For so long as'any of the principal of and interest on any of the Bonds shall be outstanding and unpaid, or until there shall have been set apart in the Sinking Fund hereinafter created a sum sufficient to pay, when due, the entire principal amount of the Bonds remaining unpaid, together with interest accrued and interest to accrue thereon through such payment date, or until the provisions of Section 24 hereof have been satisfied, the County covenants with the holders of the Bonds issued pursuant to this Resolution that: A. REVENUE FUND. All Revenues shall upon receipt thereof be deposited in the "Water and Sewer Revenue Fund" (herein the "Revenue Fund"), which is hereby created and established. B. DISPOSITION OF REVENUES. All Revenues on deposit in the Revenue Fund shall be disposed of by the County as needed or as required herein only in the following manner and in the following order of priority: (1) First, the County shall transfer in each month to the "Operation and Maintenance Fund", which is hereby created and established, the amount required to be deposited therein to pay the Operating Expenses due or to become due for such month. (2) Second, the County shall deposit in each month into the "Water and Sewer Revenue Bonds Sinking Fund" (herein the "Sinking Fund"), which is hereby created and established, one-sixth (1/6th) of such sum as will be sufficient to pay interest on the Bonds as the same shall become due on the next interest payment date, together with the amount of any deficiency in prior deposits for interest on Bonds, and one -twelfth (1/12th) of the principal of Bonds maturing on the next principal payment date with respect to the Bonds. Such deposit shall take into account the sums, if any, deposited in the Sinking Fund out of proceeds from the sale of Bonds to pay interest thereon on the following interest payment date and the reduction in the amount of interest payable on Term Bonds on the following interest payment date attributable to the purchase and tender of Term Bonds in lieu of mandatory redemption, if any. In addition, there shall be deposited in the Sinking Fund amounts sufficient to pay the fees and charges of the Paying Agent. (3) Third, the County shall deposit in each month into an account in the Sinking Fund to be known as the "Bond Amortization 19 Account", which is hereby created and established, one -twelfth (1/12th) of the principal of Bonds, if any, subject to mandatory call for redemption on the next principal payment date with respect to the Bonds. Such deposit shall take into account the principal amount of the Term Bonds subject to mandatory call for redemption on the next principal payment date that the County shall have purchased and tendered to the Paying Agent in lieu of mandatory redemption on such date (as and to the extent not prohibited under the terms of the particular series of Bonds), if any. (4) Fourth, the County shall deposit into an account in the Sinking Fund to be known as the "Reserve Account", which is hereby created and established, a sum sufficient to increase the amount on deposit in the Reserve Account to the Reserve Account Requirement. A sum to be specified by subsequent resolution of the County may be deposited in the Reserve Account out of the proceeds of the sale of Bonds. Provided, however, in no Fiscal Year shall Net Revenues in excess of twenty percent (208) of the Reserve Account Requirement be required to be deposited in the Reserve Account, except as may be required by subsection P or subsection Y below. However, the foregoing twenty percent (208) limitation shall not apply to the extent that principal and interest on the Bonds are paid from the Reserve Account or there is ten percent (108) or more decline in the market value of the Reserve Account. No further deposits shall be required to be made into the Reserve Account as long as there shall remain on deposit therein (including any Reserve Account Credit Instrument as described below) a sum equal to the Reserve Account Requirement. The value of the Reserve Account, including investments on deposit in the Reserve Account, shall be determined annually at market on the first day of the Fiscal Year by an independent firm of certified public accountants, who may be the accountants for the County, in accordance with generally accepted accounting principles. Notwithstanding the foregoing provisions, in lieu of, in whole or in part, the required deposits into the Reserve Account, the County may cause to be deposited into the Reserve Account any of the following (each a "Reserve Account Credit Instrument"): (a) A surety bond or insurance policy issued to the Paying Agent, as agent of the Bondholders, by a company licensed to issue an insurance policy guaranteeing the timely payment of debt service on the Bonds (a "municipal bond insurer"), if the claims paying ability of the issuer thereof, at the time of issuance thereof, shall be rated "AAA" by Standard 6 Poor's Corporation or its successor ("SU") and "Aaa" by Moody's Investors Service or its successor ("Moody's"); (b) A surety bond or insurance policy issued to the Paying Agent, as agent of the Bondholders, by an entity other than a municipal bond insurer, if the form and substance of such instrument and the issuer thereof shall be approved by the Series 1993 Bond Insurer; or 20 (c) An unconditional irrevocable letter of credit issued to the Paying Agent, as agent of the Bondholders, by a bank, if such bank is rated at least "AA" by S&P and "As" by Moody's, at the time of issuance thereof. Any such Reserve Account Credit Instrument shall meet the further terms and conditions described in subsection Y below and shall be payable or available to be drawn upon, as the case may be (upon the giving of notice as required thereunder), by the Paying Agent on any interest payment date on which a deficiency exists which cannot be cured by money in any other fund or account held pursuant hereto and available for such purpose. It shall be the duty of the Paying Agent to, and the Paying Agent shall, without further authorization or direction from the County, ascertain the necessity for a claim or draw upon any Reserve Account Credit Instrument and provide notice to the issuer of the Reserve Account Credit Instrument in accordance with its terms not later than three days (or such appropriate time period as will, when combined with the timing of required payment under the Reserve Account Credit Instrument, ensure payment under the Reserve Account Credit Instrument on or before the interest payment date) prior to each interest payment date. If a disbursement is made under any such Reserve Account Credit Instrument, the County may reinstate the maximum limits of such Reserve Account Credit Instrument immediately following such disbursement, otherwise the amount of credit toward the Reserve Account Requirement for such Reserve Account Credit Instrument shall be appropriately reduced. Furthermore, the County may at any time and from time to time cause to be deposited in the Reserve Account such a Reserve Account Credit Instrument and cause an appropriate amount to be withdrawn from the Reserve Account and released to the County. Moneys in the Reserve Account shall be used only for the purpose of the payment of maturing principal of or interest on Bonds when the other moneys in the Sinking Fund are insufficient therefor, and for no other purpose. However, upon the valuation of the Reserve Account in each year, if the moneys applied and allocated to the Reserve Account (except the investment income thereon) exceed the amount required, such excess may be withdrawn and released to the County. If the Reserve Account Requirement shall at any time be satisfied in whole or in part with a qualifying letter of credit and such letter of credit is about to expire or terminate, the County hereby authorizes and directs the Paying Agent to draw upon such letter of credit prior to its expiration or termination to the extent required to fully fund the Reserve Account Requirement unless a replacement Reserve Account Credit Instrument is in place or the Reserve Account is otherwise fully funded in its required amount. (5) Fifth, the County shall apply an amount sufficient for the payment of current debt service and reserve requirements of any obligations of the County which have a lien on the Pledged Funds junior and subordinate to the lien of the Bonds. 21 (6) Sixth, the County may deposit into the "Sewer and Water Renewal and Replacement Fund", which is hereby created and established, an amount to be determined by the County to be used only for the purpose of paying the costs of extraordinary repairs, renewals, replacements, improvements, extensions and additions with respect to the System. (7) Seventh, the balance of any moneys remaining in the Revenue Fund after the above required payments have been made may be used by the County for any lawful purpose. No further deposits to the Sinking Fund, the Bond Amortization Account or the Reserve Account shall be required when the aggregate sums deposited therein are and remain at least equal to the sum of all of the principal and interest then due and thereafter becoming due in all ensuing years for the Bonds then outstanding. C. PLEDGED FUNDS AND INVESTMENT OF FUNDS. The Sinking Fund, the Bond Amortization Account and the Reserve Account shall be Pledged Funds, shall constitute trust funds for the purposes provided herein for such funds and shall be used only for the purposes and in the manner provided herein. All moneys in all funds and accounts created or established hereunder shall be continuously secured in the manner by which deposits of public funds are required to be secured by the laws of the State of Florida. Moneys on deposit in the Revenue Fund and the Sinking Fund (except the Reserve Account therein) may be invested and reinvested only in Authorized Investments maturing not later than the date on which the moneys therein will be needed for the purposes of such funds. Moneys in the Reserve Account may be invested and reinvested in Authorized Investments maturing not later than the last maturity date of the Bonds. Except as may be provided in a resolution adopted in connection with the issuance of Additional Parity Bonds, any and all income received by the County from such investments shall be deposited into the Rebate Account hereunder to the extent required and the excess, if any, into the Revenue Account. D. OPERATION AND MAINTENANCE. The County will maintain the System and all parts thereof in good condition and will operate the same in an efficient and economical manner, making such expenditures for equipment and for renewals, repairs and replacements as may be proper for the economical operation and maintenance thereof. E. RATE COVENANT. The County shall fix, establish and maintain such Uniform Charges and, as applicable, such Surcharges, Impact Fees, Special Assessments, Franchise Fees and Fees in lieu of Franchise Fees in connection with the System and other receipts and revenues pledged hereunder, shall collect the same and shall revise the same from time to time, whenever necessary, so as to always provide in each Fiscal Year either of the following: (1) Uniform Charges less Operating Expenses sufficient to pay (a) one hundred percent (1008) of all required deposits into the Reserve Account, and (b) one hundred twenty percent (1208) of the amount of principal and interest becoming due in such Fiscal Year on the Bonds outstanding; or (2) when the Revenues include receipts and revenues in addition to Uniform Charges, Net Revenues in each Fiscal Year 22 sufficient to pay (a) one hundred percent (100%) of all required deposits into the Reserve Account, and (b) one hundred twenty percent (120%) of the amount of principal and interest becoming due in such Fiscal Year on the Bonds outstanding; provided, however, that Uniform Charges less Operating Expenses are sufficient to pay (a) one hundred percent (100%) of all required deposits into the Reserve Account, and (b) one hundred percent (100%) of the amount of principal and interest becoming due in such Fiscal Year on the Bonds outstanding. For purposes of this subsection, any amounts owed by the County to the issuer of a Reserve Account Credit Instrument as a result of a draw thereon, as appropriate, shall be added to the principal and interest payable on the Bonds to determine compliance with this rate covenant. F. BOOKS AND RECORDS. The County shall keep propek books, records and accounts, showing correct and complete entries of all transactions of the County relating to the System. Registered Owners of the Bonds shall have the right at all reasonable times to inspect all books, records and accounts of the County relating to the System. G. ANNUAL AUDIT. The County shall also, at least once a year, within 180 days after the close of its Fiscal Year, cause the books, records and accounts relating to the System to be audited by a independent firm of certified public accountants. A copy of such annual audits shall be furnished to any Registered Owner of the Bonds who shall have requested in writing that a copy of such audits be furnished him. H. NO MORTGAGE OR SALE OF THE SYSTEM. The County will not mortgage, pledge or otherwise encumber the System or any part thereof, or any Revenues to be derived therefrom, except as herein provided, and will not sell, lease or otherwise dispose of any substantial portion of the System, except as provided herein. The County may sell, lease or otherwise dispose of any of the property comprising a substantial portion of the System in the event that (a) such property is determined by resolution of the Board, upon the recommendation of the County Administrator and the Consulting Engineers, to be no longer necessary or useful or profitable for the System; and (b) the sale, lease or other disposition of such property is determined by resolution of the Board, upon recommendation of the County Administrator and the Consulting Engineers, not to impair the ability of the County to comply during the current or any future Fiscal Year with the rate covenant set forth herein. The proceeds derived from any sale, lease or other disposition of a substantial portion of the System shall be used for the retirement of outstanding Bonds. The proceeds derived from the sale, lease or other disposition of less than a substantial portion of the System shall be placed in the Water and Sewer Renewal and Replacement Fund, provided, however, all or a portion of such proceeds may be used for the retirement of outstanding Bonds if authorized by resolution of the Board upon the recommendation of the County Administrator and the Consulting Engineers. I. INSURANCE. To the extent practicable, the County will carry adequate fire and windstorm insurance on all buildings, structures and other appropriate properties of the System which are subject to loss through fire or windstorm, 23 will carry adequate public liability insurance, and will otherwise carry insurance of all kinds and in the amounts normally carried in the operation of similar facilities and properties in Florida. Any such insurance shall be carried for the benefit of the Registered Owners of the Bonds. All moneys received from losses under any of such insurance, except public liability, are hereby pledged by the County as security for the Bonds, until and unless such proceeds are used to remedy the loss or damage for which such proceeds are received, in which event the repairing of the property damaged or the replacement of the property destroyed shall be commenced within a reasonable time after the receipt of such proceeds and shall proceed on a reasonable and continuous basis. J. NO FREE SERVICE. The County will not render or cause to be rendered any free use of any nature of the System, nor will any preferential rates be established for users of the same class. K. ENFORCEMENT OF COLLECTIONS. The County will diligently enforce and collect the Revenues and any other receipts and revenues pledged hereunder, will take all steps, actions and proceedings for the enforcement and collection thereof as the same shall become delinquent to the full extent permitted or authorized by law, and will maintain accurate records with respect thereto. All such Revenues and other charges shall, as collected, be held in trust to be applied as herein provided and not otherwise. L. REMEDIES. Any Registered Owner may by suit, action, mandamus or other proceedings in any court of competent jurisdiction, protect and enforce any and all rights, including the right to the appointment of a receiver, existing under the laws of the State of Florida, and may enforce and compel the performance of all duties required hereunder or by any applicable statutes to be performed by the County or by any officer thereof. Nothing herein, however, shall be construed to grant to any Registered Owner any lien on any property of or in the County. M. OPERATING BUDGET. On or before the last day of each Fiscal Year, the County shall adopt an annual budget for the System for the ensuing Fiscal Year, which shall include a budget for Operating Expenses. The Operating Expenses incurred in any Fiscal Year will not exceed the reasonable and necessary amounts required therefor and the County will not expend any amount or incur any obligation for the operation, maintenance and repair of the System in excess of the amount provided for the purpose in the annual budget for the then current Fiscal Year except upon resolution of the Board declaring that such expenses are necessary for the operation and maintenance of the System. If the budget discloses that the estimated Revenues and other revenues, funds and receipts pledged hereunder, if any, will be insufficient during such Fiscal Year, after payment of the Operating Expenses, to meet the rate covenant set forth herein, the County shall forthwith revise the rates, fees and charges imposed with respect to the System in order to cure such estimated deficiency and to comply with the rate covenant. There shall be included in the budget amounts necessary to provide for the orderly replacement of the depreciable capital assets of the System. N. CONSULTING ENGINEERS. The County will annually retain the Consulting Engineers for the purpose of providing the County with competent engineering counsel with respect to the economical and efficient operation of the entire water and sewer system of the County and in connection with the making of capital 24 improvements thereto and renewals and replacements thereof. The County may, however, employ additional engineers at any time with relation to specific engineering and operation problems arising in connection therewith. 0. NO COMPETING SYSTEMS. To the full extent permitted by law, the County will not grant, renew, extend or allow to expand any franchise or permit for any system similar to the System within the service area of the System. P. ISSUANCE OF ADDITIONAL PARITY OBLIGATIONS. Additional Parity Bonds, payable on a parity from the Pledged Funds with the Bonds, may be issued from time to time to finance any portion of the Costs of the construction and/or acquisition of additions, extensions and improvements to the System, or of any physically separate water or sewer system declared by resolution of the Board to be part of the System, or for refunding purposes, in the manner herein provided. Before issuing any such Additional Parity Bonds, there shall have been obtained and filed with the County a certificate of an independent firm of certified public accountants of suitable experience and responsibility: (i) stating that the books and records of the County relating to the collection and receipt of the Revenues, the Uniform Charges and the Operating Expenses have been audited by them for the Fiscal Year immediately preceding the date of sale of the proposed obligations or for any twelve (12) consecutive month period out of the eighteen (18) consecutive months immediately preceding the date of sale of the proposed obligations; (ii) setting forth the Revenues, the Uniform Charges, the Operating Expenses and the Net Revenues for the audited period referred to in (i) above, with respect to which such certificate is made; and (iii) stating that: (a) during such audited period the County was in compliance with the rate covenant set forth in Subsection E above; and (b) the Net Revenues, adjusted as hereinafter provided, were equal to at least 1.20 times the largest amount of principal and interest that will mature and become due in any Fiscal Year thereafter on all Bonds to remain outstanding, including the proposed Additional Parity Bonds; and when the Revenues include receipts and revenues in addition to Uniform Charges, the Uniform Charges less Operating Expenses, adjusted as hereinafter provided, were equal to at least 1.00 times the largest amount of principal and interest that will mature and become due in any Fiscal Year thereafter on all Bonds to remain outstanding, including the proposed Additional Parity Bonds. For purposes of (iii) above, (A) Revenues, Uniform Charges and Operating Expenses may be adjusted so as to fairly represent the operation of the System, provided that the amount and a detailed reason for each such adjustment is set forth in such certificate; (B) Net Revenues may also be adjusted for: (i) the pro forma effect of rates implemented prior to issuance of the Additional Parity Bonds, (ii) new customers added to the System during the test period, (iii) already existing occupied residences or operating business establishments which will be connected to the System upon completion of projects under construction or to be funded with bond proceeds, and (iv) Net Revenues attributable to customers for whom Impact Fees have been paid, and which will be connected to the System upon completion of projects under construction or to be funded with bond proceeds (provided that so long as the Series 1993 Bond Insurance Policy is in effect, not more than 400 of the Net Revenues described in this subclause (iv) shall be used as an adjustment under this clause (B) without the consent of the Series 1993 25 Bond Insurer); and (C) any amounts owed by the County to the issuer of a Reserve Account Credit Instrument as a result of a draw thereon, as appropriate, shall be added to the principal and interest payable on the Bonds to determine compliance with the foregoing test. All or any part of the certificate required under the second paragraph of this subsection may be rendered by consulting engineers, consultants or other persons with requisite knowledge and experience who are not reasonably objected to by the Series 1993 Bond Insurer. Each resolution authorizing the issuance of Additional Parity Bonds shall recite that all of the covenants herein contained will be applicable to such Additional Parity Bonds. Additional Parity Bonds may not be issued hereunder at any time while the County is in default in performing any of the covenants and obligations assumed hereunder, or all payments herein required to have been made into the accounts and funds, as provided hereunder, have not been made to the full extent required. The foregoing conditions shall not apply with respect to Additional Parity Bonds the proceeds of which will be used to complete a project a substantial portion of the cost of which has been or will be paid out of the proceeds of Bonds issued hereunder. The County covenants for the benefit of the Registered Owners of the Series 1993 Bonds and any other Bonds issued and outstanding hereunder that the County shall, at the time of issuance of any Additional Parity Bonds, make a deposit to the Reserve Account in the Sinking Fund created hereunder so that the Reserve Account shall have a value of cash and investments at such time equal to the Reserve Account Requirement (giving effect to the Additional Parity Bonds and the retirement of any Bonds being refunded with proceeds of the Additional Parity Bonds), unless the Series 1993 Bond Insurer shall agree otherwise. Provided, however, in no event shall such deposit be required to exceed an amount equal to the maximum amount which if deposited from the proceeds of the Additional Parity Bonds would not adversely affect the exclusion of the interest on the Additional Parity Bonds from the gross income of the Registered Owners thereof for purposes of federal income taxation. Q. ISSUANCE OF OTHER OBLIGATIONS. The County will not issue any other obligations, except under the conditions and in the manner provided herein, payable from the Pledged Funds, nor voluntarily create or cause to be created any debt, lien, pledge, assignment, encumbrance or other charge having priority to or being on a parity with the lien of the Bonds and the interest thereon, upon the Pledged Funds, except as specifically provided herein. The County may issue obligations other than the Bonds payable from the Pledged Funds provided such obligations are junior and subordinate in all respect to the Bonds as to lien on and source and security for payment from the Pledged Funds and such obligations contain an express statement to that effect. R. MANAGEMENT OF SYSTEM. The County in operating the System will employ persons of demonstrated ability and experience and will require all employees who may have possession of moneys derived from operation of the System to be covered by a fidelity bond written by a responsible indemnity company in an amount sufficient to protect the County from loss. 26 S. CONNECTION WITH SYSTEM. The County will, to the full extent permitted by law, require all lands, buildings, residences and other structures within its territorial boundaries which can use the System to connect therewith and use the System and cease to use any other potable water system and any other method of sewage disposal. T. ARBITRAGE. The County covenants to and with purchasers of the issue which is comprised of the Series 1993 Bonds that it will make no use of the proceeds of such issue which will cause the Series 1993 Bonds to be or become "arbitrage bonds" within the meaning of Section 103(b)(2) and Section 148 of the Internal Revenue Code of 1986, as amended (the "Code") or any applicable regulations implementing said Sections and the County further covenants to comply with all other requirements of the Code if and to the extent applicable to maintain continuously the exclusion from gross income for Federal income tax purposes of the interest on the Series 1993 Bonds. U. FUNDS AND ACCOUNTS. The designation and establishment of the various funds and accounts created herein does not require the establishment of any completely independent, self -balancing funds as such term is commonly defined and used in governmental accounting, but rather is intended solely to constitute an earmarking of certain revenues and assets as provided herein. V. POWER TO ISSUE BONDS AND PLEDGE PLEDGED FUNDS. The County is duly authorized under all applicable laws to create and issue the Bonds and to adopt this Resolution and to pledge the Pledged Funds in the manner and to the extent provided herein. Except to the extent otherwise provided in this Resolution, the Pledged Funds are not pledged or hypothecated (except with respect to the Retired Bonds which are to be retired with prnceeds of the Series 1993 Bonds) and, upon issuance of the Series 1993 Bonds, will be free and clear of any pledge, lien, charge or encumbrance thereon or with respect thereto prior to, or of equal rank with, the security interest, pledge and assignment created by this Resolution, including any pledge thereof for the benefit of the Retired Bonds, and all action on the part of the County to that end has been and will be duly and validly taken. The Bonds and the provisions of this Resolution are and will be valid and legally enforceable obligations of the County in accordance with their terms and the terms of this Resolution. The County shall at all times, to the extent permitted by law, defend, preserve and protect the pledge of the Pledged Funds and all the rights of the Registered Owners under this Resolution against all claims and demands of all persons whomsoever. W. BONDS SECURED BY PLEDGE OF PLEDGED FUNDS. The Bonds issued hereunder shall be direct and special obligations of the County payable in accordance with their terms and the provisions of this Resolution from the Pledged Funds hereby pledged for the benefit of the Registered Owners, to the extent and in the manner provided herein. The Pledged Funds shall be held in trust by the Clerk of the Circuit Court of the County for the benefit of the Registered Owners of the Bonds. The Pledged Funds shall immediately be subject to the lien and charge of this Resolution without any physical delivery thereof or further act, and the lien and charge of this Resolution shall be valid and binding as against all parties having claims of any kind in tort, contract or otherwise, against the County, irrespective of whether such parties have notice thereof. 27 X. TAX COVENANTS. The County covenants that it will not take any action or fail to take any action with respect to the proceeds of the Bonds that would result in loss of the exclusion from gross income for federal income tax purposes pursuant to section 103(a) of the Code of interest paid on outstanding Bonds which, when initially issued and sold, were the subject of an opinion of counsel to the effect that interest thereon was so excludable. With respect to any series of Bonds initially issued and sold as tax-exempt bonds within the meaning of the Code, the County covenants that any use of the System in the trade or business of any person or entity other than the County, including use under a take -or -pay contract or certain management contracts ("private business use"), if such use is related to the County's use of the System, will not exceed more than ten percent (10%) of the use of the System, or if such private business use in unrelated or disproportionate to the County's use of the System, will not exceed more than five percent (58) of the use of the System. The County covenants that no more than ten percent (10%) of the Revenues will be derived directly or indirectly from payments from any nongovernmental user, other than payments by a nongovernmental user as a member of the general public. Y. FURTHER TERMS AND CONDITIONS OF RESERVE ACCOUNT CREDIT INSTRUMENTS. The further terms and conditions upon which the Reserve Account requirement set forth in subsection B(4) above may be met in whole or in part with a Reserve Account Credit Instrument are, unless the Series 1993 Bond Insurer agrees otherwise, as follows: (1) With respect to any letter of credit: (a) such letter of credit shall be payable in one or more draws upon presentation by the Paying Agent of a sight draft accompanied by its certificate that it then holds insufficient funds to make a required payment of principal or interest on the Bonds; (b) the draws shall be payable within two days of presentation of the sight draft; (c) the letter of credit shall be for a term of not less than three years and shall be subject to an "evergreening" feature so as to provide the County with at least 30 months' notice of termination; the issuer of the letter of credit shall be required to notify the County and the Paying Agent not later than 30 months prior to the stated expiration date of the letter of credit as to whether such expiration date shall be extended, and if so, shall indicate the new expiration date. If such notice indicates that the expiration date shall not be extended, the County shall deposit in the Reserve Account an amount sufficient to cause the cash or permitted investments on deposit in the Reserve Account, together with any other qualifying Reserve Account Credit Instruments, to equal the Reserve Account 28 '... Requirement, such deposit to be paid in equal installments on a least a semi-annual basis over the remaining term of the letter of credit, unless the t _ Reserve Account Credit Instrument is replaced by another Reserve Account Credit Instrument permitted hereunder; { and (d) The letter of credit shall permit a draw in full prior to the expiration or termination of such letter of credit if the letter of credit has not been replaced or renewed. (2) The use of any Reserve Account Credit Instrument shall be subject to receipt of an opinion of counsel acceptable to the Series 1993 Bond Insurer in form and substance satisfactory to the Series 1993 Bond Insurer as to the due authorization, execution, delivery and enforceability of such instrument in accordance with its terms, subject to applicable laws affecting creditors' rights generally, and, in the event the issuer of such credit instrument is not a domestic entity, an opinion of foreign counsel in form and substance satisfactory to the Series 1993 Bond Insurer. In addition, the use of an irrevocable letter of credit shall be subject to receipt of an opinion of counsel acceptable to the Series 1993 Bond Insurer in form and substance satisfactory to the Series 1993 Bond Insurer to the effect that payments under such letter of credit would not constitute avoidable preferences under Section 547 of the United States Bankruptcy Code or similar Florida laws with avoidable preference provisions in the event of the filing of a petition for relief under the United States Bankruptcy Code or similar Florida laws by or against the County (or any other account party under the letter of credit). (3) The obligation to reimburse the issuer of a Reserve Account Credit Instrument for any fees or expenses or claims or draws upon such Reserve Account Credit Instrument shall be subordinate to the payment of debt service on the Bonds. The right of the issuer of a Reserve Account Credit Instrument to payment or reimbursement of its fees and expenses shall be subordinated to cash replenishment of the Reserve Account, and, subject to the second succeeding sentence, its right to reimbursement for claims or draws shall be on a parity with the cash replenishment of the Reserve Account. The Reserve Account Credit Instrument shall provide for a revolving feature under which the amount available thereunder will be reinstated to the extent of any reimbursement of draws or claims paid. If the revolving feature is suspended or terminated for any reason, the right of the issuer of the Reserve Account Credit Instrument to reimbursement will be further subordinated to cash replenishment of the Reserve Account to an amount equal to the difference between the full original amount available under the Reserve Account Credit Instrument and the amount then available for further draws or claims. In the event (a) the issuer of a Reserve Account Credit Instrument becomes insolvent, or (b) the issuer of a Reserve Account Credit Instrument defaults in its payment obligations thereunder, or (c) the rating of the claims paying ability of the issuer of the insurance policy or surety bond falls below "AAA" by S&P and "Aaa" by Moody's, or (d) the rating of the 29 issuer of the letter of credit falls below "AA" by S&P and "As" by Moody's, the obligation to reimburse the issuer of the Reserve Account Credit Instrument shall be subordinate to the cash replenishment of the Reserve Account. (4) In the event (a) the revolving reinstatement feature described in the preceding subparagraph (3) is suspended or terminated, or (b) the rating of the claims paying ability of the issuer of the surety bond or insurance policy falls below "AAA" by S&P and "Aaa°7 by Moody's, or (c) the rating of the issuer of the letter of credit falls below "AA" by S&P and "Aa" by Moody's, the Issuer shall either (i) deposit into the Reserve Account an amount sufficient to cause the cash or permitted investments on deposit in the Reserve Account to equal the Reserve Account Requirement, such amount to be paid over the ensuing five years in equal installments deposited at least semi-annually or (ii) replace such instrument with another Reserve Account Credit Instrument within six months of such occurrence. In the event (a) the rating of the claims -paying ability of the issuer of the surety bond or insurance policy falls below "A", or (b) the rating of the issuer of the letter of credit falls below "A", or (e) the issuer of the Reserve Account Credit Instrument defaults in its payment obligations hereunder, or (d) the issuer of the Reserve Account Credit Instrument becomes insolvent, the County shall either (i) deposit into the Reserve Account an amount sufficient to cause the cash or permitted investments on deposit in the Reserve Account to equal the Reserve Account Requirement, such amount to be paid over the ensuing year in equal installments on at least a monthly basis, or (ii) replace such instrument with another Reserve Account Credit Instrument within six months of such occurrence. (5) Where applicable, the amount available for draws or claims under a Reserve Account Credit Instrument may be reduced by the amount of cash or permitted investments deposited in the Reserve Account pursuant to either clause (i) of the preceding subparagraph (4). (6) Cash on deposit in the Reserve Account shall be used (or investments purchased with such cash shall be liquidated and the proceeds applied as required) prior to any drawing on any Reserve Account Credit Instrument. If and to the extent that more than one Reserve Account Credit Instrument is deposited in the Reserve Account, drawings thereunder and repayments of costs associated therewith shall be made on a pro rata basis, calculated by reference to the maximum amounts available thereunder. Z. VARIABLE RATE OBLIGATIONS. If the County at any time shall issue Additional Parity Bonds the interest rate on which is not established at the time of issuance at a single numerical rate with respect to each maturity thereof ("Variable Rate Bonds"), then such Variable Rate Bonds shall, for purposes of this Resolution, save for the provisions with respect to payment of interest thereon to the holders and registered owners thereof, be assumed to bear interest at a fixed rate equal to the higher of (a) 9.29 and (b) the highest interest rate borne over the preceding 24 months by any outstanding Variable Rate Bonds, or if no such Variable Rate Bonds are at the time outstanding, by variable rate debt for which the interest rate is computed by reference to an index comparable to 30 that to be utilized in determining the interest rate for the Variable Rate Bonds then proposed to be issued. SECTION 18. SERIES 1993 FUNDS AND ACCOUNT. There is hereby created and established the "Series 1993 Sinking Fund" within the Sinking Fund, the "Series 1993 Bond Amortization Fund" within the Bond Amortization Fund and the "Series 1993 Reserve Account" within the Reserve Account. The Series 1993 Sinking Fund, the Series 1993 Bond Amortization Fund and the Series 1993 Reserve Account shall not in any manner whatsoever affect the parity of the Bonds and are established solely for the accounting convenience of the County. Revenues and other amounts deposited in the Sinking Fund allocable to the Series 1993 Bonds shall be held in the Series 1993 Sinking Fund. Revenues and other amounts deposited in the Bond Amortization Fund allocable to the Series 1993 Bonds shall be held in the Series 1993 Bond Amortization Fund. Revenues and other amounts deposited in the Reserve Account allocable to the Series 1993 Bonds shall be held in the Series 1993 Reserve Account. SECTION 19. PROCEDURE FOR PAYMENT OF SERIES 1993 BONDS PURSUANT TO THE SERIES 1993 BOND INSURANCE POLICY. The following provisions shall govern payment of Series 1993 Bonds pursuant to the Series 1993 Bond Insurance Policy: (i) If on the third day preceding any interest payment date for the Series 1993 Bonds there is not on deposit with the Paying Agent sufficient moneys available to pay all principal of and interest on the Series 1993 Bonds due on such date, the Paying Agent shall immediately notify the Series 1993 Bond Insurer and Citibank, N.A., New York, New York, or its successor, as its Fiscal Agent (the "Series 1993 Fiscal Agent") of the amount of such deficiency. If by said interest payment date the County has not provided the amount of such deficiency, the Bond Registrar shall simultaneously make available to the Series 1993 Bond Insurer and to the Series 1993 Fiscal Agent the registration books for the Series 1993 Bonds maintained by the Bond Registrar, In addition: (A) The Paying Agent shall provide the Series 1993 Bond Insurer with a list of the Bondholders entitled to receive principal or interest payments from the Series 1993 Bond Insurer under the terms of the Series 1993 Bond Insurance Policy and shall make arrangements for the Series 1993 Bond Insurer and the Series 1993 Fiscal Agent (1) to mail checks or drafts to Bondholders entitled to receive full or partial interest payments from the Series 1993 Bond Insurer and (2) to pay principal of the Series 1993 Bonds surrendered to the Series 1993 Fiscal Agent by the Bondholders entitled to receive full or partial principal payments from the Series 1993 Bond Insurer; and (B) The Paying Agent shall, at the time the registration books are made available to the Series 1993 Bond Insurer pursuant to (A) above, notify Bondholders entitled to receive the payment of principal of or interest on the Series 1993 Bonds from the Series 1993 Bond Insurer (I) as to the fact of such entitlement, (2) that the Series 1993 Bond Insurer will remit to them all or part of the interest payments coming due, (3) that, except as provided in paragraph (ii) below, in the event that any Bondholder is entitled to receive full payment of principal from the Series 1993 Bond Insurer, such Bondholder must tender his bond with the instrument of transfer in the form provided on the bond executed in the name of the Series 1993 Bond Insurer, and (4) that, except as provided in paragraph (ii) below, in the event that such Bondholder is entitled to receive partial payment of principal from the Series 1993 Bond Insurer, 31 such Bondholder must tender his bond for payment first to the Paying Agent, which shall note on such bond the portion of principal paid by the Paying Agent, and then, with the form of transfer executed in the name of the Series 1993 Bond Insurer, to the Series 1993 Fiscal Agent, which will then pay the unpaid portion of principal to the Bondholder. (ii) In the event that the Paying Agent has notice that any payment of principal of or interest on a Series 1993 Bond has been recovered from a Bondholder 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 it provides notice to the Series 1993 Bond Insurer, notify all Bondholders that in the event that any Bondholder's payment is so recovered, such Bondholder will be entitled to payment from the Series 1993 Bond Insurer to the extent of such recovery, and the Paying Agent shall furnish to the Series 1993 Bond Insurer its records evidencing the payments of principal of and interest on the Series 1993 Bonds which have been made by the Paying Agent and subsequently recovered from Bondholders, and the dates on which such payments were made. (iii) The Series 1993 Bond Insurer shall, to the extent it makes payment of principal of or interest on the Series 1993 Bonds, become subrogated to the rights of the recipients of such payments in accordance with the terms of the Series 1993 Bond Insurance Policy and, to evidence such subrogation, (1) in the case of subrogation as to claims for past due interest, the Bond Registrar shall note the Series 1993 Bond Insurer's rights as subrogee on the registration books maintained by the Bond Registrar upon receipt from the Series 1993 Bond Insurer of proof of the payment of interest thereon to the Bondholders of such Series 1993 Bonds and (2) in the case of subrogation as to claims for past due principal, the Bond Registrar shall note the Series 1993 Bond Insurer's rights as subrogee on the registration books for the Series 1993 Bonds maintained by the Bond Registrar upon receipt of proof of the payment of principal thereof to the Bondholders of such Series 1993 Bonds. Notwithstanding anything in this Resolution to the contrary, the Paying Agent shall make payment of such past due interest and past due principal directly to the Series 1993 Bond Insurer to the extent that the Series 1993 Bond Insurer is a subrogee with respect thereto. (iv) The notice addresses for the Series 1993 Bond Insurer and the Series 1993 Fiscal Agent shall be as follows, or any such other address as the Series 1993 Bond Insurer or the Series 1993 Fiscal Agent shall subsequently provide to the Paying Agent in writing: Financial Guaranty Insurance Company 115 Broadway New York, New York 10006 Attention: General Counsel Citibank, N.A. 20 Exchange Place - 16th Floor New York, New York 10005 Attention: Municipal Trust and Agency Services Administration. SECTION 20. APPLICATION OF SERIES 1993 BOND PROCEEDS. All moneys received from the sale of the Series 1993 Bonds shall be deposited and applied by the County as follows: 32 A. All accrued interest plus, at the option of the County as specified by subsequent resolution of the Board, an amount which will equal all or a portion of the interest on the Series 1993 Bonds for a reasonable period of time from the date of issuance thereof shall be deposited into the Series 1993 Sinking Fund and applied exclusively for the payment of interest first becoming due on the Series 1993 Bonds. B. A sum, if any, specified by subsequent resolution of the Board shall be deposited into the Series 1993 Reserve Account in the Sinking Fund. C. An amount to be specified by subsequent resolution of the Board shall be applied in connection with the retirement of Retired Bonds as specified by subsequent resolution of the Board. D. The amount necessary to pay all costs and expenses associated with financial reports, studies and projections, legal fees, accountant's fees, fees of financial advisors, printing expenses, premiums and expenses related to insuring or rating the Series 1993 Bonds and all other similar costs and expenses incurred in connection with the issuance of the Series 1993 Bonds and the retirement of the Retired Bonds shall be paid or provided for. E. The balance remaining after making all the deposits and payments provided for above shall be deposited into the "Series 1993 Construction Fund" which is hereby created and established. The moneys on deposit in the Series 1993 Construction Fund shall be withdrawn, used and applied by the County, as and when necessary, solely for the payment of or reimbursement for the costs of the Series 1993 Projects and purposes incidental thereto; provided, however, no reimbursement shall be made for any cost paid prior to the date of issuance of the Series 1993 Bonds unless such reimbursement would be treated as an expenditure of proceeds of the Series 1993 Bonds on the date of reimbursement under Treasury Regulation 1.103-18 promulgated under the Code. If for any reason any moneys in the Series 1993 Construction Fund are not necessary for or are not applied to the payment of or reimbursement for such costs, then such moneys shall be deposited by the County into the Series 1993 Sinking Fund and used only to pay the principal of, premium, if any, and interest on the Series 1993 Bonds which first becomes due. Anything to the contrary contained herein notwithstanding, the Series 1993 Construction Fund shall be and constitute a trust fund for the purposes provided herein therefor and shall be Pledged Funds. In the event of a default by the County in the payment of principal of or interest on the Bonds, money in the Series 1993 Construction Fund shall be used to remedy such default, but only to the extent that there are no other funds held under the Resolution available for such purpose. Any moneys in the Series 1993 Construction Fund which, in the opinion of the County, acting upon the recommendation of the Consulting Engineers, are not immediately necessary for expenditure, as hereinabove provided, may be invested in Authorized Investments maturing at such time or times as will make the proceeds thereof available when needed. All income derived therefrom shall be deposited into the Series 1993 Rebate Account to the extent required and the excess, if any, into the Series 1993 Construction Fund. All expenditures or disbursements from the Series 1993 Construction Fund shall be made only after such expenditures or disbursements shall have been 33 approved in writing by the County and, where applicable, by the Consulting Engineers. The date of completion of each phase of each of the Series 1993 Projects shall be determined by the Consulting Engineers, who will certify such facts in writing to the Board. SECTION 21. REBATE. Anything to the contrary contained herein notwithstanding, the County shall at least annually transfer into the "Series 1993 Rebate Account" which is hereby created and established from the funds and accounts under this Resolution to which income on investments attributable to the Series 1993 Bonds has been deposited appropriate amounts sufficient to pay to the United States of America all amounts due with respect to the Series 1993 Bonds under the provisions of Section 148 (f) of the Code. The earnings on the Series 1993 Rebate Account shall be added to and become a part of the 1993 Rebate Account. Moneys in the Series 1993 Rebate Account shall only be used to pay the amounts due to the United States of America under said Section of the Code with respect to the Series 1993 Bonds as the same shall become due and payable. It is the intent of this paragraph to provide for payment of all amounts due under said Section of the Code with respect to the Series 1993 Bonds, in such installments and at such times as may be required by said Section of the Code. In the event of any amendment to the Code or the promulgation of regulations under the Code which provide or require otherwise than as provided or required in this paragraph, this paragraph shall be deemed to be amended to incorporate such amendments or regulations, to the extent applicable, and any provisions hereof which conflict with the provisions thereof shall be deemed to be null and void. SECTION 22. SALE OF THE SERIES 1993 BONDS. The Series 1993 Bonds may be sold at public or private sale pursuant to the Act, all at one time or from time to time, as shall be provided by subsequent resolution of the Board. SECTION 23. SPECIAL COVENANTS. So long as the Series 1993 Bond Insurance Policy is in effect, the County covenants to comply with the following provisions and the Registered Owners of the Bonds, by their acceptance of such Bonds, shall be deemed to consent to the following provisions: A. The County shall provide the Series 1993 Bond Insurer with such additional information as is reasonably requested by the Series 1993 Bond Insurer from time to time. B. Any notice or information required to be furnished to the Series 1993 Bond Insurer under the Resolution shall be addressed as follows, unless a notice of change of address shall have been given by the Series 1993 Bond Insurer to the County: Financial Guaranty Insurance Company, 115 Broadway New York, New York 10038, Attention: President. C. The Series 1993 Bond Insurer shall be deemed a party in interest under this Resolution. D. Upon the occurrence of a default which would require the Series 1993 Bond Insurer to make payments under the Series 1993 Bond Insurance Policy, the Series 1993 Bond Insurer and its designated agent shall be provided with access to the registration books of the County maintained by the Bond Registrar. 34 B. No resignation or removal of the Paying Agent and/or the Bond Registrar shall become effective until a successor has been appointed and has accepted the duties of Paying Agent and/or the Bond Registrar. The Series 1993 _ Bond Insurer shall be furnished with written notice of the resignation or removal of the Paying Agent and/or the Bond Registrar and the appointment of any successor thereto. Any successor Paying Agent must have combined capital, surplus and undivided profits of at least $50 Hillion, unless the Series 1993 Bond Insurer shall otherwise approve. _ P. This Resolution shall not be amended without the prior written consent of the Series 1993 Bond Insurer. G. The Series 1993 Bond Insurer shall be notified promptly of any draw on the Reserve Account and of any deficiency due to market fluctuations in the amount, if any, on deposit in the Reserve Account. H. In determining whether an event of default has occurred no effect shall be given to payments made by the Series 1993 Bond Insurer. No remedial action shall be taken without the consent of the Series 1993 Bond Insurer and the Series 1993 Bond Insurer, acting alone, shall have the right to direct remedies upon default. I. Remedies shall be cumulative with respect to the Paying Agent, the Bondholders and the Series 1993 Bond Insurer. In case any remedies pursued under the Resolution are discontinued or abandoned, the Paying Agent, the Bondholders and the Series 1993 Bond Insurer shall be restored to their former positions. J. The prior written consent of the Series 1993 Bond Insurer shall be required for any waiver of a default. K. The County shall provide the following information to the Series 1993 Bond Insurer: (i) A copy of each of the annually audited financial reports of the County; (ii) A copy of the County's upcoming year's budget; (iii) Upon the issuance of additional debt, whether or not it is on a parity with the Bonds, a copy of the official statement or other disclosure document, if any, circulated in connection with such issuance; and (iv) On an annual basis, the following information: (a) Number of system users as of the end of each Fiscal Year; (b) Withdrawal of any System users comprising 4% or more of the System's sales (measured in terms of revenue dollars) since the last reporting date; and (c) Any significant plant expansion or retirements planned or in progress. 35 L. The Series 1993 Bond Insurer shall be given prompt notice of any redemption, other than mandatory sinking fund redemption, of any Bonds, such - notice to include the principal amounts, maturities and CUSIP numbers of the Bonds to be redeemed. M. The Series 1993 Bond Insurer shall be given Immediate notice of any payment default with respect to the Bonds and any other default known to the County or the Paying Agent (and the Paying Agent is hereby authorized to give the Series 1993 Bond Insurer notice of any default known to the Paying Agent). N. The Series 1993 Bond Insurer shall be provided with a full transcript of all proceedings relating to the execution of any supplement to this Resolution or of any resolution amending or supplementing this Resolution. 0. So long as the Series 1993 Bond Insurance Policy is in effect, "provision for payment" under Section 24 hereof shall be considered as having been made only if the following are used to effect defeasance, unless the Series 1993 Bond Insurer shall otherwise approve: (1) cash; (2) Federal Securities; (3) evidences of ownership of a proportionate interest in specific Federal Securities, which Federal Securities are held by a bank or trust company organized and existing under the laws of the United States of America or any state thereof in the capacity of custodian; (4) the interest component of obligations issued by the Resolution Funding Corp, that have been stripped by request made to the Federal Reserve Bank of New York and held in book -entry form on the records of the Federal Reserve Bank; (5) obligations of state or local government municipal bond issuers (a) which are rated "AAA" by Standard and Poor's Corporation, or its successor ("S&P"), or "Aaa" or "#Aaa" by Moody's Investors Service, Inc., or its successor ("Moody's"), and (b) provision for the payment of the principal of and interest on which shall have been made by deposit with a trustee or escrow agent of (i) cash, (ii) Federal Securities or (iii) obligations of state or local government municipal bond issuers rated "AAA" by S&P or "Aaa" or "#Aaa" by Moody's; or (6) any combination of the foregoing. P. In the event of any advance refunding of Bonds, the Series 1993 Bond Insurer shall be provided with a report of an independent certified public accountant verifying that the funds to be on deposit for payment of the Bonds being refunded will be sufficient to pay the principal of and interest on the refunded Bonds upon stated maturities, mandatory redemption prior to maturity or optional redemption prior to maturity, as the case may be. SECTION 24. DEFEASANCE. If at any time the County shall have paid, or shall have made provision for payment of, the principal, interest and premiums, if any, with respect to any of the Bonds or any series thereof, then, and in that event, the pledge of and lien on the Pledged Funds in favor of the Registered 36 i ,. Owners of such Bonds or of such series, as the case may be, shall be no longer in effect. For purposes of the preceding sentence, the deposit of Federal Securities or bank certificates of deposit fully secured as to principal and interest by Federal Securities (or the deposit of any other securities or investments which may be authorized by law from time to time and sufficient under such law to effect such a defeasance) in irrevocable trust with a banking institution or trust company, for the sole benefit of the Registered Owners of such Bonds or such series, as the case may be, the principal of and interest on which will be sufficient to pay, when due, the principal, interest and premiums, if any, on such Bonds or such series, as applicable, shall be considered "provision for payment". Nothing in this section shall be deemed to require the County to call any of the outstanding Bonds or any series thereof for redemption prior to maturity pursuant to any applicable optional redemption provisions, or to impair the discretion of the County in determining whether to exercise any such option for early redemption. SECTION 25. MODIFICATION OF RESOLUTION. No adverse material modification or amendment of this Resolution, or of any resolution amendatory hereof or supplemental hereto, may be made without the consent in writing of the Registered Owners of 51% or more in aggregate principal amount of the Bonds then outstanding affected by such adverse material modification or amendment; provided, however, that no modification or amendment shall permit a change in the maturity of any Bonds or a reduction in the rate of interest thereon or in the amount of the principal obligation thereof, or affect the unconditional promise of the County to levy, impose and/or collect the Revenues or other receipts and revenues pledged hereunder, if any, as herein provided, or to pay the principal of and interest on the Bonds as the same shall become due from the Pledged Funds or reduce the percentage required above for an adverse material modification or amendment, without the consent of the Registered Owners of all of the Bonds affected thereby. The foregoing shall not apply with respect to supplemental resolutions adopted for the sole purpose of issuing Additional Parity Bonds or junior and subordinate obligations issued hereunder in accordance herewith. Notwithstanding the foregoing, except with respect to any modification or amendment requiring the consent of the Registered Owners of all of the Bonds affected thereby, to the extent that any Bonds are insured by a policy of municipal bond insurance and such Bonds are then rated in one of the two highest rating categories (without regard to gradation) by either Standard & Poor's Corporation or Moody's Investors Service, Inc., or the successor of either of them, then the consent of the issuer of such municipal bond insurance policy shall be deemed to constitute the consent of the Registered Owners of such Bonds; provided, however, a copy of such modification or amendment shall be provided to said rating agencies not less than thirty (30) days prior to the effective date thereof. SECTION 26. SEVERABILITY. If any one or more of the covenants, agreements or provisions of this Resolution shall be held contrary to any express provision of law or contrary to the policy of express law, though not expressly prohibited, or against public policy, or shall for any reason whatsoever be held invalid, then such covenants, agreements or provisions shall be null and void and shall be deemed separate from the remaining covenants, agreements and provisions hereof, and shall in no way affect the validity hereof or of the Bonds issued hereunder. 37 SECTION 27. REPEALER. All resolutions or parts of resolutions in conflict with this Resolution or any part hereof are, to the extent of such conflict, hereby repealed. SECTION 28. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner Ea¢ert_ who moved for its adoption. The motion was seconded by Commissioner Macht and, upon being put to a vote, the vote was as follows: Chairman Richard N. Bird Ave Vice Chairman John W. Tippin Ave Commissioner Fran B. Adams -.AAvP Commissioner Carolyn K. Eggert Ave Commissioner Kenneth R. Hecht Ave The Chairman thereupon declared the Resolution duly passed and adopted this 13th day of Aoril , 1993. 51 (SEAL). Attest:'`' Je fre , 11Clerk APPROVED AS TO FORM AND LEGAL SUFFICIENCY Charles P. Vitunac County Attorney . 38 BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA By: -4 za-L Richard N. Bird, Chairman PERMITTED INVESTMENT GUILDLINES (1) direct obligations of the United States of America and securities fully.and unconditionally guaranteed as to the timely payment of principal and interest by the United States of America ("Direct obligations")# (2) direct obligations I and fully guaranteed certificates of beneficial interest of the Export -Import Bank of the United States# senior debt obligations of the Federal Home Loan Bankst debentures of the Federal Housing Administrations guaranteed mortgage-backed bonds and guaranteed pass-through obligations of the Government National Mortgage Corporations# guaranteed Title XI financing of the U.S. Maritime Administrations mortgage-backed securities and senior debt obligations of the Federal National Mortgage Association# and participation certificates and senior debt obligations of the Federal Home Loan Mortgage Corporation (collectively, "Agency obligations")t (3) direct obligations of any state of the -United States of America or any subdivision or agency thereof whose unsecured general obligation debt is rated "A3" or better by Moody's Investors Service and "A-" or batter by Standard & Poor's CorporatTon, or any obligation fully and unconditionally guaranteed by any state, subdivision or agency whose unsecured general obligation debt is rated "A3" or better by Moody's Investors Service and "A-" or better by Standard & Poorts CorporatTonl (4) commercial paper rated "Prime -1" by Moody's Investors Service and "A-1" or better by Standard & Poor's corporatlo`n t (S) obligations rated 11A3" or better by Moody's Investors Service and "A-" or better by Standard & Poor's corporates; (b) deposits, Federal funds or bankers acceptances of any domestic bank, including a branch office of a foreign bank which branch office is located in the United States, provided legal opinions are received to the effect that full and timely payment of such deposit or similar obligation is enforceable against the principal office or any branch of such bank, which; a. has an unsecured, uninsured and unguaranteed obligation rated "Prime -1" or 11A3" or better by Moody's Investors Service and "A-1" or "A-" or better by Standard & Poor'e Corporation, or Lxhibit A Pare 1 of b. is the lead bank of a parent bank holding company- Uh an uninsured, unsecured and unguaranteed obligation meeting the rating requirements in (a.) above= deposits of any bank or savings and loan association which has combined capital, surplus and undivided Profits of not lose than $3 million, provided such deposits are fully insured by the Federal Deposit Insurance Corporation or Federal Savings and Loan Insurance Corporations (8) investments in a money-market fund rated "Am" or "Am -G" or better by Standard & Poor's Corporation; (9) repurchase agreements with a term of one year or less with any institution with debt rated "AA" or commercial paper rated "A-1" (in each case by Standard & Poor's Corporation); (lo) repurchase agreements collateralized by Direct Obligations or Agency obligations with any registered broker/dealer subject to the Securities Investors' Protection Corporation jurisdiction or any commercial bank, if such broker/dealer or bank has an uninsured, unsecured and unguaranteed obligation rated."Prime-1" or "A3" or better by Moody's Investors Service, and "A-1" or "A-" or better by Standard & Poor's corporation, provided; (A) a master repurchase agreement or specific written,repurchass agreement governs the transactions and (8) the securities are hold free and clear of any lion by the Trustee or an independent third party acting solely as agent for the Trustee, and such third party is (a) a Federal Reserve Bank, (b) a bank which is a member of the Federal Deposit Insurance Corporation and which has combined capital, surplus and undivided profits of not less than $25 million, or (c) a bank approved in writing for such purpose by Financial Guaranty Insurance Company, and the Trustee shall have received written confirmation from such third party that it holds such securities, free and clear of any lien, as agent for the Trustee; and (C) a perfected first security interest under the Uniform Commercial Code, or book entry procedures prescribed at 31 C.F.R. 306.1 et seq. or 31 C.F.R. 350.0 et seq. in such securities is created for the benefit of the Trustee; and Exhibit A Page 2 of w u (D) the repurchase agreement has a term of thirty days or less, or the Trustee will value the collateral securities no less frequently than monthly and will liquidate the collateral securities if any deficiency in the required collateral percentage is not restored within two lousiness days of such valuation; and (E) the repurchase agreement matures at least ten days (or other appropriate liquidation period) prior to a debt service payment date, and (F) the fair market value of the securities in relation to the amount of the repurchase obligation, including principal and interest, is equal to at least 1004; and (11) investment agreements with a bank or insurance company which has an unsecured, uninsured and unguaranteed obligation (or claims paying ability) rated 11A3" or better by Moody's Investors Service and "A-" or better by Standard & Poor's Corporation, or is the lead bank of a parent bank holding company with an uninsured, unsecured and unguaranteed obligation meeting such rating requirements, provided: (A) interest is paid at least semi-annually at a fixed rate during the entire term of the agreement, consistent with bond payment dates, and (8) moneys invested thereunder may be withdrawn without any penalty, premium, or charge upon not more than one day's notice (provided such notice may be amended or canceled at any time prior to the withdrawal date), and (C) the agreement is not subordinated to any other obligations of such insurance company or bank, and (D) the same guaranteed interest rate will be paid on any future deposits made to restore the reserve to its required amount, and (E) the Trustee receives an opinion of counsel that such agreement is an enforceable obligation of such insurance company or bank. Exhibit A 0020G Page 3 of 3