Loading...
Res 26-15RESOLUTION NO. R-26-15 DECLARATION OF OFFICIAL INTENT OF THE CI'T'Y COMMISSION OF THE CITY -OF - DELRAY BEACH, FLORIDA, TO REIMBURSE ITSELF FOR CERTAIN CAPITAL EXPENDITURES BY INCURRING DEBT; MAXIMUM PRINCIPAL AMOUNT OF DEBT; NATURE OF PROJECT COSTS; AUTHORIZING INCIDENTAL ACTION; AND REPEAL OF PRIOR INCONSISTENT RESOLUTIONS. WHEREAS, the City Commission (the "Commission"), as the governing body of the City of Delray Beach, Florida (the "City"), expects to incur significant costs in connection with the acquisition of certain equipment, technology and vehicles for use by the City for police, fire rescue, and other general municipal purposes, as more specifically described on Exhibit "A" attached hereto (collectively, the "Proj cct" ); and WHEREAS, the City 'intends on entering into a master equipment lease/purchase agreement and/or issue bonds, notes or other obligations to finance all or a portion of the cost of the Project with the proceeds of obligations the interest on which is excludable from gross income for federal income tax purposes (the "Tax -Exempt Obligations"); and WHEREAS, no costs of the Project were paid more than 60 days prior to the date of this Resolution, other than preliminary expenditures (not exceeding 20% of the aggregate issue price of the Tax -Exempt Obligations issued to finance the Project), provided that such preliminary expenditures shall not include costs of land acquisition or site preparation or other costs of construction or acquisition of the Project; Resolution No. R-26-15 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. Declaration of Official Intent to Finance Capital Expenditures; Maximum Authorized Debt. The Commission hereby declares its intention and reasonable expectation to use proceeds of Tax -Exempt Obligations (the "Reimbursement Obligations") to reimburse the City for expenditures for costs of the Project, such Reimbursement Obligations to be issued subject to such terms and conditions as the City shall approve by subsequent resolution, and to be payable solely from non -ad valorem revenues of the City. The City anticipates that the maximum principal amount of Tax -Exempt Obligations that will be issued to finance the Project, including Reimbursement Obligations, will not exceed $10,000,000. Section 2. Nature of Project Costs; Reimbursement Period. The City will certify that costs of the Project expected to be reimbursed consist entirely of capital expenditures or costs of issuance of Tax -Exempt Obligations, and no cost of the Project to be reimbursed with the proceeds of the Reimbursement Obligations is a cost of working capital. The City will certify that any reimbursement with proceeds of the Reimbursement Obligations will be made by the later of 18 -months after the payment of the cost or after the Project is placed in service, but in any event, no later than three years after the date the original expenditure was paid. Section 3. No Replacement Proceeds_ The City will certify that it will not, at any time within one year after any allocation of proceeds of the Reimbursement Obligations to reimburse any expenditure, use the reimbursed funds to create a sinking fiend for any issue of 2 Resolution No. R-26-15 Tax -Exempt Obligations to otherwise replace the proceeds of any issue of Tax -Exempt Obligations. Section 4. Incidental Action. The City Manager, the Finance Director of the City, the City Attorney and other appropriate officers of the City are hereby authorized and directed to take or approve the taking of such actions as may be necessary or appropriate on its part in order to preserve the ability of the City to finance its capital expenditures in accordance with the federal tax regulations and this Resolution. Section 5. Effective Date; Repeal. This Resolution shall take effect immediately upon adoption. All prior resolutions or portions thereof inconsistent herewith are hereby repealed. PASSED AND ADOPTED in regular session on this the 5th day of May, 2015. CITY OF DEL A , ORIDA By: Ma r Attest: CITY CLERK By. - Name: Title: Date of Adoption: May 5, 2015 3 Resolution No. R-26-15 The foregoing Resolution is hereby approved by meas to form, language and execution this�`� day of-11My, 2015. Y - City Attorney 4 Resolution leo. R-26-15 0.14 Me 1 M 1 W. PROJECTS I FIRE -RESCUE A. Aerial Ladder Truck B. Diesel Exhaust System C. Advanced Life Support Ambulance D. Fire Engine II POLICE A. Mobile Command Vehicle B. Motorola Radio Replacement III GENERAL A. Vehicle Replacement B. Parking Meters Replacement IV ALTERNATIVE — or such other equipment or vehicles identified in the City's current 5 year Capital Plan that the City deems appropriate which may replace, or be in addition to, any of the foregoing. WPB 3834478340 Resolution No. R-26-15 7/13/2015 itwebapp/NovusAgenda/Preview.aspx?Item I D=9089&M eeti ngID=565 MEMORANDUM TO: Mayor and City Commissioners FROM: Jack Warner, Chief Financial Officer Teresa Cantore, Treasurer THROUGH: Donald B. Cooper, City Manager DATE: April 20, 2015 SUBJECT: AGENDA ITEM 9.F.- MEETING OF MAY 5.2015 RESOLUTION NO.26-15 BANC OF AMERICA/PUBLIC CAPITAL CORPORATION REIMBURSEMENT AGREEMENT BACKGROUND Resolution No. 25-15 authorizes the execution and delivery of a Master Equipment Lease/Purchase Agreement with Banc of America Public Capital Corp (BOAPCC) as lessor (see attached Banc of America Public Capital Corp Master Equipment Lease-Purchase Agreement). This form of agreement permits financing of acquisitions in which the lessor pays the equipment vendor directly. The attached Reimbursement Resolution 26-15, as required by law, will allow the City to be reimbursed for certain capital expenditures (see Exhibit A in attached Reimbursement Resolution No. 26-15), not to exceed $10 million, at rates applicable to their useful life (as described in the attached Term Sheet). This form of agreement will be used when due to circumstances, the City funds the equipment and then is reimbursed by the lessor. The acquisition approved elsewhere in this agenda in the amount of$301,179.00 for the fire apparatus diesel exhaust system is a potential candidate for this form of reimbursement financing. Using today's rates for illustration purposes, please see attached Lease Amortization Schedule for Fire Apparatus Diesel Exhaust System at Current Rates for lease/purchase financing of the fire apparatus diesel system containing a rate of 1.8566% over a 10 year period. The actual rates for this transaction will be determined by the timing of the reimbursement, but should not vary substantially from the illustrative rates. RECOMMENDATION That the Commission approve, by motion, Reimbursement Resolution No. 26-15; and, authorize the use of proceeds from tax-exempt obligations to reimburse the City for the Fire Apparatus Diesel Exhaust System for $301,179.00. http://itwebapp/NovusAgenda/Preview.aspx?Item ID=9089&MeetingID=565 1/2 7/13/2015 itwebapp/NovusAgenda/Preview.aspx?Item I D=9089&M eeti nglD=565 http://itwebapp/NovusAgenda/Preview.aspx?Item ID=9089&MeetinglD=565 212 Bank of America��I Merrill Lynch Charles T.Maguire Banc of America Public Capital Corp Senior Vice President VA2-300-18-02 Government Equipment Finance 1111 E.Main Street,18th Floor Richmond,VA 23219 Email: charles.maguire@baml.com Tel: (804)788-3345 Fax:(804)262-8344 April 13,2015 Teresa Cantore Delray Beach,FL. Jay Glover Public Financial Management,Inc. Dear Teresa, Banc of America Public Capital Corporation ('BAPCC") on behalf of Bank of America, N.A. is pleased to submit to you ("Lessee") the lease financing proposal (the "Proposed Transaction") described in the attached Summary of Terms and Conditions(the"Term Sheet"). This letter and the Term Sheet(collectively,the"Proposal'or"Proposal Letter")include only a brief description of the principal terms of the Proposed Transaction,and are intended for discussion purposes only. This Proposal Letter is not intended to and does not create any binding legal obligation on the part of either party. THIS PROPOSAL LETTER IS NOT,AND IS NOT TO BE CONSTRUED AS, A COMMITMENT OR OFFER BY BAPCC OR ANY RELATED ENTITY TO ENTER INTO THE PROPOSED TRANSACTION. BAPCC will not be obligated to provide any financing until the satisfactory completion of its credit, legal and investment approval process. The terms and conditions of this Proposal Letter shall be superseded by and shall no longer be effective upon the execution and delivery of final legal documentation with respect to this Proposed Transaction. This Proposal must be accepted on or before April 24, 2015 in order for BAPCC to proceed with its consideration of the Proposed Transaction. To accept this proposal, please sign the enclosed copy of this letter and return it to: Bane of America Public Capital Corp 1111 E.Main Street, 18th Floor Richmond,VA 23832 P-804-788-3345 F—804-788-3432 We appreciate this opportunity to present Bank of America. Very truly yours, BANC OF AMERICA PUBLIC CAPITAL CORP &41ew 7, M"'Ote Charles T.Maguire Senior Vice President "Bank of America Merrill Lynch"is the marketing name for the global banking and global markets businesses of Bank of America Corporation.Lending, derivatives, leasing, equipment finance, and other commercial banking activities are performed globally by banking affiliates of Bank of America Corporation,including Bank of America,N.A.,member FDIC.Securities,strategic advisory,and other investment banking activities are performed globally by investment banking affiliates of Bank of America Corporation("Investment Banking Affiliates"),including,in the United States,Merrill Lynch, Pierce, Fenner&Smith Incorporated and Merrill Lynch Professional Clearing Corp.,both of which are registered broker-dealers and members of FINRA and SIPC, and,in other jurisdictions,by locally registered entities. Merrill Lynch, Pierce, Fenner&Smith Incorporated and Merrill Lynch Professional Clearing Corp. are registered as futures commission merchants with the CFTC and are members of the NFA. Investment products offered by Investment Banking Affiliates:Are Not FDIC Insured• May Lose Value•Are Not Bank Guaranteed.02013 Bank of America Corporation Page 2 The undersigned,by its authorized representative below,accepts the above proposal,agrees to furnish Lessor,its successors and assigns,any information relating to the business or financial condition of Lessee or its affiliates, and authorizes Lessor,Bank of America N.A. and their affiliates to disclose to, discuss with and distribute such information (and any information they may already have) to any other affiliates or proposed assignees or successors of Lessor. Delray Beach, FL. By: Title: Date: This proposal is submitted in response to your Request for Proposals,dated November 17,2014. The contents of this proposal and any subsequent discussions between us,including any and all information,recommendations,opinions,indicative pricing,quotations and analysis with respect to any municipal financial product or issuance of municipal securities,are provided to you in reliance upon the exemption provided for responses to requests for proposals or qualifications under the municipal advisor rules(the"Rules')of the Securities and Exchange Commission(240 CFR 15Ba1-1 et seq). The Staff of the SEC's Office of Municipal Securities has issued guidance which provides that,in order for a request for proposals to be consistent with this exemption,it must(a)identify a particular objective, (b)be open for not more than a reasonable period of time(up to six months being generally considered as reasonable),and(c)involve a competitive process(such as by being provided to at least three reasonably competitive market participants)or by being publicly posted to your official website. In submitting this proposal,we have relied upon your compliance with this guidance. In submitting this proposal,we are not undertaking to act as a"municipal advisor"to you or any other person within the meaning of the Rules. In connection with this proposal and the transactions described herein,we are not subject to,and we hereby disclaim,any fiduciary duty to you or to any other person. We understand that you will consult with and rely on the advice of your own municipal,financial,tax, legal and other advisors as and to the extent you deem necessary in connection with your evaluation of this proposal and the transactions described herein. The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fiduciary duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own lega4 accounting,tax,financial and other advisors,as you deem appropriate_ Ifyou would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity. SUMMARY OF TERMS AND CONDITIONS Date: April 13,2015 Lessee: Delray Beach,FL. Lessor: Banc of America Public Capital("BAPCC")or its assignee or designee("Lessor") Equipment: Vehicles,heavy equipment and technology equipment subject to essentiality. Structure: The Lease-Agreement is intended as a NON-BANK QUALIFIED security transaction. Term: 3,5,7 and 10 years,equipment is subject to useful life guidelines. Maximum Funding: Not to exceed$10,000,000 Utilization Period: Three years subject to annual credit and pricing review by lessor. Rate: 3 YR 1.1428% 5 YR 1.4158% 7 YR 1.6661% 10 YR 1.9002% The current rates are locked for 15 business days and will be honored so long as the transaction is funded before such date. After the 15 business days,the rate for each schedule will be based on the following index through April 13,2016: Indexing Based on 4/13/15 Bloomberg Interest Rate Swaps Index: Term Payment Mode(Arrears) (Avg Life) Index Rate x Discount to +Spread —Current Lease Index Term Index Rate Semi-Annual int,Annual 3YR prin 2YR 0.83% 64.1% 0.6108% 1.1428% Semi-Annual int,Annual 5YR prin 3YR 1.15% 64.1% 0.6787% 1.4158% Semi-Annual int,Annual 7YR prin 4YR 1 1.39% 1 64.1% 1 0.7751% 1.6661% Semi-Annual int,Annual 10YR prin 5YR 1.58% 64.1% 0.8874% 1.9002% In order to lock the rate,the City must notify(email is fine)BAPCC of acceptance of the rates within 5 business days from the issuance of this proposal. The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fiduciary duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own lega4 accounting,tax,financial and other advisors,as you deem appropriate_ Ifyou would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity_ Payments: Payments will be in accordance with the attached amortization schedule. Please note if alternative payment frequencies(i.e.quarterly, semiannual or annual)or changes to the principal amounts due on each payment date are requested,this may be accommodated but any changes to the average life may also impact the rate quoted herein. Insurance: Lessee may be required to provide,at its expense,casualty insurance(with such deductibles as Lessor may approve) Lessor has the ability, if necessary, to obtain and provide any insurance certificate required. Prepayment: Pre-payable in whole on any payment date at par. Governmental Entity Lease: The Base Rent installments are calculated on the assumptions, and Lessee will represent,that Lessee is a state or political subdivision of a state within the meaning of Section 103(c)of the Internal Revenue Code (the "Code"), that this transaction will constitute an obligation of Lessee within the meaning of Section 103(a) of the Code, notwithstanding Section 103(b) of the Code. Lessee shall provide Lessor with such evidence as Lessor may request to substantiate and maintain such tax status. Lessee will indemnify Lessor only as to the actions or omissions of the lessee, on an after-tax basis, against any loss of Federal income tax exemption of the interest portion of the rentals and against any penalties and interest imposed by the Internal Revenue Service on Lessor in connection therewith on a lump-sum basis. Non-Appropriation Termination: Lessee affirms that funds are available for the current fiscal year and reasonably believes that sufficient funds can be obtained to make all rental payments during each subsequent fiscal year. Lessee will regularly budget for and otherwise use its best efforts to obtain funds for the continuation of the rentals in this transaction. Expenses: Lessee and Lessor will each be responsible for its own expenses incurred in connection with the preparation,negotiation and closing of the lease documentation. There are no other fees or costs associated with this transaction. Escrow Account: Lessee shall deposit, subject to compliance with applicable regulations under the Internal Revenue Code, including,but not limited to arbitrage regulations,the proceeds of the Lease in an escrow acceptable to Lessor,and disbursements made therefrom to pay for the Project upon the execution and delivery of an acceptance certificate(and related documents)by Lessee and approved by Lessor. Documents: Lease documents in form and substance satisfactory to Lessor and its local counsel must be executed and delivered. Sample documentation is attached for review. If Lessor requests, Lessee will also furnish duly executed landlord and mortgage waivers and supporting information. Lessee will also provide board resolutions, incumbency certificates and other documentation required by Lessor. The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fiduciary duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own lega4 accounting,tax,financial and other advisors,as you deem appropriate_ Ifyou would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity_ Market Disruption: Notwithstanding anything contained herein to the contrary, in the event any material change shall occur in the financial markets after the date of this Proposal Letter, including but not limited to any governmental action or other event which materially adversely affects the extension of credit by banks, leasing companies or other lending institutions, the Lessor may modify the indicative pricing described above. USA Patriot Act Compliance: The Lessee acknowledges that pursuant to the requirements of the USA Patriot Act(Title III of Pub. L. 107-56 (signed into law October 26, 2001)) (the "Patriot Act"), the Lessor is required to obtain,verify and record information that identifies the Lessee, which information includes the name and address of the Lessee and other information that will allow the Lessor to identify the Lessee in accordance with the Patriot Act. Asset Tracking: Complimentary access to ExpressView®,BAPCC's proprietary-industry leading web based asset management tool that provides clients with online asset tracking and reporting capabilities,including asset&financial detail,asset-level customer service and pay-off requests,imaged vehicle titles,invoice access with a list of unpaid invoice balances,user input fields for internal asset identifiers,and customized reporting. Please see attached information sheet for specifics.In order to set up your account properly we will need to know prior to funding of your lease if you wish to take advantagof this capability. Credit Due Diligence: In order to complete its credit due diligence, Banc of America Public Capital Corp Credit Administration will need you to provide: - Three years of most recent audited financial statements; - Tax Opinion - Most recent fiscal year's Budget; - Insurance Certificate The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fiduciary duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own lega4 accounting,tax,financial and other advisors,as you deem appropriate_ Ifyou would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity_ 3 YR-Lease Amortization: date funding payment interest principal balance --------- ------------ ----------- ----------- ----------- ------------ 5/1/2015 $1,000,000.00 $1,000,000.00 10/1/2015 $ 253,341.41 $ 4,761.83 $ 248,579.59 $ 751,420.41 4/1/2016 $ 4,293.76 $ 4,293.76 $ - $ 751,420.41 10/1/2016 $ 253,341.41 $ 4,293.76 $ 249,047.65 $ 502,372.76 4/1/2017 $ 2,870.65 $ 2,870.65 $ - $ 502,372.76 10/1/2017 $ 253,341.41 $ 2,870.65 $ 250,470.76 $ 251,902.00 4/1/2018 $ 1,439.42 $ 1,439.42 $ - $ 251,902.00 10/1/2018 $ 253,341.41 $ 1,439.42 $ 251,902.00 $ (0.00) ----------- ---------- ---------- ---------- $1,000,000.00 $1,021,969.49 $21,969.49 $1,000,000.00 5 YR-Lease Amortization: date funding payment interest principal balance --------- ------------ ----------- ----------- ----------- ------------ 5/1/2015 $1,000,000.00 $1,000,000.00 10/2/2015 $ 170,626.81 $ 5,938.35 $ 164,688.46 $ 835,311.54 4/2/2016 $ 5,913.02 $ 5,913.02 $ - $ 835,311.54 10/2/2016 $ 170,626.81 $ 5,913.02 $ 164,713.78 $ 670,597.76 4/2/2017 $ 4,747.04 $ 4,747.04 $ - $ 670,597.76 10/2/2017 $ 170,626.81 $ 4,747.04 $ 165,879.76 $ 504,718.00 4/2/2018 $ 3,572.81 $ 3,572.81 $ - $ 504,718.00 10/2/2018 $ 170,626.81 $ 3,572.81 $ 167,054.00 $ 337,664.00 4/2/2019 $ 2,390.26 $ 2,390.26 $ - $ 337,664.00 10/2/2019 $ 170,626.81 $ 2,390.26 $ 168,236.54 $ 169,427.46 4/2/2020 $ 1,199.35 $ 1,199.35 $ - $ 169,427.46 10/2/2020 $ 170,626.81 $ 1,199.35 $ 169,427.46 $ (0.00) ----------- ---------- ---------- ---------- $1,000,000.00 $1,041,583.33 $41,583.33 $1,000,000.00 The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i.e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fzducimy duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own legal,accounting,tax,financial and other advisors,as you deem appropriate. If you would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity. 7 YR-Lease Amortization: date funding payment interest principal balance --------- ------------ ----------- ----------- ----------- ------------ 5/1/2015 $1,000,000.00 $1,000,000.00 10/2/2015 $ 129,558.67 $ 6,988.51 $ 122,570.17 $ 877,429.83 4/2/2016 $ 7,309.58 $ 7,309.58 $ - $ 877,429.83 10/2/2016 $ 129,558.67 $ 7,309.58 $ 122,249.09 $ 755,180.74 4/2/2017 $ 6,291.16 $ 6,291.16 $ - $ 755,180.74 10/2/2017 $ 129,558.67 $ 6,291.16 $ 123,267.51 $ 631,913.23 4/2/2018 $ 5,264.26 $ 5,264.26 $ - $ 631,913.23 10/2/2018 $ 129,558.67 $ 5,264.26 $ 124,294.41 $ 507,618.82 4/2/2019 $ 4,228.80 $ 4,228.80 $ - $ 507,618.82 10/2/2019 $ 129,558.67 $ 4,228.80 $ 125,329.87 $ 382,288.95 4/2/2020 $ 3,184.72 $ 3,184.72 $ - $ 382,288.95 10/2/2020 $ 129,558.67 $ 3,184.72 $ 126,373.95 $ 255,915.01 4/2/2021 $ 2,131.94 $ 2,131.94 $ - $ 255,915.01 10/2/2021 $ 129,558.67 $ 2,131.94 $ 127,426.73 $ 128,488.28 4/2/2022 $ 1,070.39 $ 1,070.39 $ - $ 128,488.28 10/2/2022 $ 129,558.67 $ 1,070.39 $ 128,488.28 $ (0.00) ----------- ---------- ---------- ---------- $1,000,000.00 $1,065,950.23 $65,950.23 $1,000,000.00 The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i.e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fzducimy duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own legal,accounting,tax,financial and other advisors,as you deem appropriate. If you would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity. 10 YR-Lease Amortization: date funding payment interest principal balance --------- ------------ ----------- ----------- ----------- ------------ 5/1/2015 $1,000,000.00 $1,000,000.00 10/2/2015 $ 96,027.31 $ 7,970.32 $ 88,056.99 $ 911,943.01 4/2/2016 $ 8,664.41 $ 8,664.41 $ - $ 911,943.01 10/2/2016 $ 96,027.31 $ 8,664.41 $ 87,362.90 $ 824,580.11 4/2/2017 $ 7,834.37 $ 7,834.37 $ - $ 824,580.11 10/2/2017 $ 96,027.31 $ 7,834.37 $ 88,192.94 $ 736,387.17 4/2/2018 $ 6,996.44 $ 6,996.44 $ - $ 736,387.17 10/2/2018 $ 96,027.31 $ 6,996.44 $ 89,030.86 $ 647,356.30 4/2/2019 $ 6,150.56 $ 6,150.56 $ - $ 647,356.30 10/2/2019 $ 96,027.31 $ 6,150.56 $ 89,876.75 $ 557,479.55 4/2/2020 $ 5,296.64 $ 5,296.64 $ - $ 557,479.55 10/2/2020 $ 96,027.31 $ 5,296.64 $ 90,730.67 $ 466,748.88 4/2/2021 $ 4,434.60 $ 4,434.60 $ - $ 466,748.88 10/2/2021 $ 96,027.31 $ 4,434.60 $ 91,592.71 $ 375,156.17 4/2/2022 $ 3,564.37 $ 3,564.37 $ - $ 375,156.17 10/2/2022 $ 96,027.31 $ 3,564.37 $ 92,462.93 $ 282,693.23 4/2/2023 $ 2,685.88 $ 2,685.88 $ - $ 282,693.23 10/2/2023 $ 96,027.31 $ 2,685.88 $ 93,341.43 $ 189,351.81 4/2/2024 $ 1,799.04 $ 1,799.04 $ - $ 189,351.81 10/2/2024 $ 96,027.31 $ 1,799.04 $ 94,228.27 $ 95,123.54 4/2/2025 $ 903.77 $ 903.77 $ - $ 95,123.54 10/2/2025 $ 96,027.31 $ 903.77 $ 95,123.54 $ (0.00) ----------- ---------- ---------- ---------- $1,000,000.00 $1,104,630.47 $104,630.47 $1,000,000.00 The transaction described in this document is an arm's length,commercial transaction between you and Banc ofAmerica Public Capital Corp("BAPCC") in which:(i)BAPCC is acting solely as a principal(i.e.,as a lender or lessor)and for its own interest;(ii)BAPCC is not acting as a municipal advisor or financial advisor to you;(iii)BAPCC has no fzducimy duty pursuant to Section 15B of the Securities Exchange Act of 1934 to you with respect to this transaction and the discussions,undertakings and procedures leading thereto(irrespective of whether BAPCC or any of its affiliates has provided other services or is currently providing other services to you on other matters);(iv)the only obligations BAPCC has to you with respect to this transaction are set forth in the definitive transaction agreements between us;and(v)BAPCC is not recommending that you take an action with respect to the transaction described in this document,and before taking any action with respect to the this transaction,you should discuss the information contained herein with your own legal,accounting,tax,financial and other advisors,as you deem appropriate. If you would like a municipal advisor in this transaction that has legal fiduciary duties to you,you are free to engage a municipal advisor to serve in that capacity. MASTER EQUIPMENT LEASE/PURCHASE AGREEMENT (FLORIDA VERSION This Master Equipment Lease/Purchase Agreement (the "Agreement") dated as of , and entered into by and between Banc of America Public Capital Corp, a Kansas corporation ("Lessor"), and , a [city] [county] [school district] [special district] [body corporate and politic] existing under the laws of the State of Florida ("Lessee"). WITNESSETH: WHEREAS, Lessee desires to lease, purchase and acquire from Lessor certain Equipment described in each Schedule (as each such term is defined herein), subject to the terms and conditions of and for the purposes set forth in each Lease; and WHEREAS, the relationship between the parties shall be a continuing one and items of equipment and other personal property may be financed pursuant to one or more Leases entered into from time to time in accordance with this Agreement by execution and delivery of additional Schedules by the parties hereto, subject to the terms and conditions provided herein; and WHEREAS, Lessee is authorized under the constitution and laws of the State to enter into this Agreement and each Schedule for the purposes set forth herein and therein; Now, THEREFORE, for good and valuable consideration, receipt of which is hereby acknowledged, and in consideration of the premises hereinafter contained, the parties hereby agree as follows: ARTICLE I Section 1.01. Definitions. The following terms will have the meanings indicated below unless the context clearly requires otherwise: "Acquisition Amount" means, with respect to each Lease, the amount specified in the related Schedule and represented by Lessee to be sufficient, together with other funds (if any) that are legally available for the purpose, to acquire and install the Equipment listed in such Lease. "Acquisition Period" means, with respect to each Lease for which an Escrow Fund is established, that period identified in the related Schedule during which the Lease Proceeds attributable to such Lease may be expended on Equipment Costs pursuant to the related Escrow Agreement. "Agreement" means this Master Equipment Lease/Purchase Agreement, including the exhibits hereto, together with any amendments and modifications to the Agreement pursuant to Section 13.04. 2210342 4847-2407-5298.1 "Code" means the Internal Revenue Code of 1986, as amended. Each reference to a Section of the Code in this Agreement and a Lease shall be deemed to include the United States Treasury Regulations proposed or in effect thereunder. "Commencement Date" means, for each Lease, the date when Lessee's obligation to pay rent commences under such Lease, which date shall be the earlier of(a) the date on which the Equipment listed in such Lease is accepted by Lessee in the manner described in Section 5.01, and (b) the date on which sufficient moneys to acquire and install the Equipment listed in such Lease are deposited for that purpose in an Escrow Fund. "Contract Rate" means, with respect to each Lease, the rate identified as such in the related Schedule. "Equipment" means, with respect to each Lease, the property listed in the related Schedule and all replacements, repairs, restorations, modifications and improvements thereof or thereto made pursuant to Section 8.01 or Article V. Whenever reference is made in this Agreement to Equipment listed in a Lease, such reference shall be deemed to include all such replacements, repairs, restorations, modifications and improvements of or to such Equipment. "Equipment Costs" means, with respect to each Lease, the total cost of the Equipment listed in the related Schedule, including related soft costs such as freight, installation and taxes and other capitalizable costs, legal fees, financing costs and other costs necessary to vest full, clear legal title to the Equipment in Lessee, and other costs incurred in connection with the financing provided by the lease-purchase of the Equipment as provided in the related Lease; provided that (a) any such soft costs on a cumulative basis shall not exceed a percentage approved by Lessor of the total cost of the Equipment subject to such Lease and (b) in no event shall capitalizable delivery costs, installation charges, taxes and similar capitalizable soft costs relating to such Equipment be included without Lessor's prior consent. "Escrow Agreement" means, with respect to each Lease for which an Escrow Fund is established, an Escrow Fund and Account Control Agreement in form and substance acceptable to and executed by Lessee, Lessor and the Escrow Agent, pursuant to which an Escrow Fund is established and administered. "Escrow Agent" means, with respect to each Lease for which an Escrow Fund is established, the Escrow Agent identified in the related Escrow Agreement, and its successors and assigns. "Escrow Fund" means, with respect to any Lease, the fund established and held by the Escrow Agent pursuant to the related Escrow Agreement. "Event of Default"means an Event of Default described in Section 12.01. "Event of Non-appropriation" means, with respect to a Lease, the failure of Lessee's governing body to appropriate or otherwise make available funds to pay Rental Payments under -2- 4847-2407-5298.1 such Lease following the Original Term or then current Renewal Term sufficient for the continued performance of such Lease by Lessee. "Lease" means a Schedule and the terms and provisions of this Agreement which are incorporated by reference into such Schedule. "Lease Proceeds" means, with respect to each Lease for which an Escrow Fund is established, the total amount of money to be paid by Lessor to the Escrow Agent for deposit and application in accordance with such Lease and the related Escrow Agreement. "Lease Term" means, with respect to each Lease, the Original Term and all Renewal Terms provided in the related Schedule, and with respect to this Agreement, the period from the date hereof until this Agreement is terminated in accordance with Section 13.08. "Lessee"means the entity referred to as Lessee in the first paragraph of this Agreement. "Lessor" means (a) the entity referred to as Lessor in the first paragraph of this Agreement or (b) any assignee or transferee of any right, title or interest of Lessor in and to the Equipment under a Lease or any Lease (including Rental Payments and other amounts due thereunder) and any related Escrow Fund pursuant to Section 11.01, but does not include any entity solely by reason of that entity retaining or assuming any obligation of Lessor to perform under a Lease. "Material Adverse Change" means (a) any change in Lessee's creditworthiness that could have a material adverse effect on (i) the financial condition or operations of Lessee, or (ii) Lessee's ability to perform its obligations under this Agreement or any Lease or (b) a downgrade in Lessee's external debt rating from the date of this Agreement of two or more subgrades by either Moody's Investors Service, Inc, or Standard & Poor's Ratings Group or any equivalent successor credit rating agency, or any downgrade by either such agency that would cause Lessee's credit rating to be below investment grade, or, if any such rating agency no longer publishes such ratings at the date of determination, any other nationally recognized statistical rating organization that is selected by Lessee for purposes of such long-term general obligation bond ratings and long-term general fund related bond ratings. "Original Term"means, with respect to each Lease, the period from the Commencement Date identified in the related Schedule until the end of the fiscal year of Lessee in effect at such Commencement Date. "Payment Schedule" means, with respect to each Lease, the Rental Payment Schedule attached to and made a part of the related Schedule and substantially in the form of Exhibit B attached to this Agreement. "Prepayment Price" means, with respect to each Lease, the amount that Lessee shall pay to Lessor to prepay its obligations under such Lease as provided in Section 10.01 hereof. -3- 4847-2407-5298.1 "Renewal Terms" means, with respect to each Lease, the consecutive renewal terms of such Lease as specified in the related Schedule, the first of which commences immediately after the end of the Original Term and each having a duration of one year and a term coextensive with each successive Lessee's fiscal year;provided that the final such renewal term shall commence on the first day of the last fiscal year and end on the first business day after the last scheduled Rental Payment Date. "Rental Payment Date" means, with respect to each Lease, each date on which Lessee is required to make a Rental Payment under such Lease as specified in the related Payment Schedule. "Rental Payments" means, with respect to each Lease, the basic rental payments payable by Lessee on the Rental Payment Dates and in the amounts as specified in the related Payment Schedule, consisting of a principal component and an interest component, and in all cases sufficient to repay the principal component under such Lease and interest thereon at the applicable Contract Rate (or Taxable Rate if then in effect). "Schedule" means each separately numbered Schedule of Property, substantially in the form of Exhibit A hereto, together with the related Payment Schedule and any Riders attached to such Schedule of Property. "State"means the State of Florida. "Taxable Rate" means, with respect to each Lease, the rate identified as such in the related Schedule. "Vendor" means the manufacturer or supplier of the Equipment listed in a Schedule or any other person as well as the agents or dealers of the manufacturer, installer or supplier with whom Lessor arranged Lessee's acquisition, installation and financing of the Equipment pursuant to the applicable Lease. ARTICLE II Section 2.01. Representations and Covenants of Lessee. Lessee represents, covenants and warrants for the benefit of Lessor on the date hereof and as of the Commencement Date of each Lease as follows: (a) Lessee is a political subdivision of the State within the meaning of Section 103(c) of the Code, duly organized and existing under the constitution and laws of the State, with full power and authority to enter into this Agreement, each Lease, each Escrow Agreement and the transactions contemplated hereby and thereby and to perform all of its obligations hereunder and under each Lease and each Escrow Agreement. (b) Lessee has duly authorized the execution and delivery of this Agreement and each Lease and related Escrow Agreement by proper action of its governing body at a meeting duly called, regularly convened and attended throughout by the requisite -4- 4847-2407-5298.1 quorum of the members thereof, or by other appropriate official approval, and all requirements have been met and procedures have occurred in order to ensure the validity and enforceability of this Agreement and each Lease and related Escrow Agreement. (c) No event or condition that constitutes, or with the giving of notice or the lapse of time or both would constitute, an Event of Default exists at the date hereof. No Event of Non-appropriation has occurred or is threatened with respect to any Lease. (d) Lessee will do or cause to be done all things necessary to preserve and keep in full force and effect its existence as a [city] [county] [school district] [special district] [body corporate and politic] of the State. (e) Lessee has complied and will comply with such open meeting laws and public bidding requirements as may be applicable to this Agreement and each Lease and the acquisition and installation by Lessee of the Equipment as provided in each Lease. (f) During the Lease Term under each Lease, the Equipment will be used by Lessee only for the purpose of performing essential governmental or proprietary functions of Lessee consistent with the permissible scope of Lessee's authority. Lessee does not intend to sell or otherwise dispose of the Equipment or any interest therein prior to the last Rental Payment (including all Renewal Terms) scheduled to be paid under the related Lease. (g) Lessee has kept, and throughout the Lease Term of each Lease shall keep, its books and records in accordance with generally accepted accounting principles and practices consistently applied, and shall deliver to Lessor (i) annual audited financial statements (including (1) a balance sheet, (2) statement of revenues, expenses and changes in fund balances for budget and actual, (3) statement of cash flows, and (4) footnotes, schedules and attachments to the financial statements) within [210]1 days after the end of its fiscal year, (ii) such other financial statements and information as Lessor may reasonably request, and (iii) upon Lessor's request, its annual budget for any prior or current fiscal year or for the following fiscal year when approved but not later than 30 days prior to the end of its current fiscal year. The financial statements described in subsection (g)(i) shall be accompanied by an unqualified opinion of Lessee's auditor. Credit information relating to Lessee may be disseminated among Lessor and any of its affiliates and any of their respective successors and assigns. (h) Lessee has an immediate need for the Equipment listed on each Schedule and expects to make immediate use of the Equipment listed on each Schedule. Lessee's need for the Equipment is not temporary and Lessee does not expect the need for any item of the Equipment to diminish during the related Lease Term. 1 Note to draft: this may be extended at the request of Lessee up to 270 days without any further credit approval -5- 4847-2407-5298.1 (i) The payment of the Rental Payments or any portion thereof is not (under the terms of any Lease or any underlying arrangement) directly or indirectly (x) secured by any interest in property used or to be used in any activity carried on by any person other than a state or local governmental unit or payments in respect of such property; or (y) on a present value basis, derived from payments (whether or not to Lessee) in respect of property, or borrowed money, used or to be used in any activity carried on by any person other than a state or local governmental unit. The Equipment will not be used, directly or indirectly, in any activity carried on by any person other than a state or local governmental unit. No portion of the Acquisition Amount relating to any Lease will be used, directly or indirectly, to make or finance loans to any person other than Lessee. Lessee has not entered into any management or other service contract with respect to the use and operation of the Equipment. 0) There is no pending litigation, tax claim, proceeding or dispute that may adversely affect Lessee's financial condition or impairs its ability to perform its obligations under this Agreement, any Lease or any Escrow Agreement. Lessee will, at its expense, maintain its legal existence and do any further act and execute, acknowledge, deliver, file, register and record any further documents Lessor may reasonably request in order to protect Lessor's rights and benefits under each Lease and related Escrow Agreement. (k) No lease, rental agreement, lease-purchase agreement, payment agreement or contract for purchase to which Lessee has been a party at any time has been terminated by Lessee as a result of insufficient funds being appropriated in any fiscal year. No event has occurred which would constitute an event of default under any debt, revenue bond or obligation which Lessee has issued during the past ten(10) years. (1) Lessee has complied and will comply with Section 218.38, Florida Statutes, with respect to each Lease. (m) The interest rate for the interest portion of the Rental Payments on the first date that interest beings to accrue with respect to each Lease, does not exceed a rate of interest permitted by Section 215.84, Florida Statutes. Section 2.02. Representations and Covenants of Lessor. Lessor represents, covenants and warrants for the benefit of Lessee on the date hereof and as of the Commencement Date of each Lease that it has and will comply with Section 218.385(2) and Section 218.(3), Florida Statutes, with respect to each Lease, as applicable. ARTICLE III Section 3.01. Lease of Equipment. Subject to the terms and conditions of this Agreement, Lessor agrees to provide the funds specified in each Lease to be provided by it for Lessee to acquire the Equipment described in the related Schedule. Upon the execution and delivery of each Lease, Lessor leases, sells and transfers to Lessee, and Lessee acquires, purchases and leases from Lessor, the Equipment as set forth in such Lease and in accordance with the terms -6- 4847-2407-5298.1 thereof. The Lease Term for each Lease may be continued, solely at the option of Lessee, at the end of the Original Term or any Renewal Term for the next succeeding Renewal Term up to the maximum Lease Term set forth in such Lease. At the end of the Original Term and at the end of each Renewal Term until the maximum Lease Term has been completed, Lessee shall be deemed to have exercised its option to continue each Lease for the next Renewal Term unless Lessee shall have terminated such Lease pursuant to Section 3.03 or Section 10.01. The terms and conditions during any Renewal Term shall be the same as the terms and conditions during the Original Term, except that the Rental Payments shall be as provided in the applicable Lease. Each Schedule signed and delivered by Lessor and Lessee pursuant to this Agreement shall constitute a separate and independent lease and installment purchase of the Equipment therein described. Section 3.02. Continuation of Lease Term. Lessee intends, subject to Section 3.03, to continue the Lease Term of each Lease through the Original Term and all Renewal Terms and to pay the Rental Payments thereunder. Lessee affirms that sufficient funds are legally available for the current fiscal year, and Lessee reasonably believes that an amount sufficient to make all Rental Payments during the entire Lease Term of each Lease can be obtained from legally available funds of Lessee. Lessee further intends to do all things lawfully within its power to obtain and maintain funds sufficient and available to discharge its obligation to make Rental Payments due under each Lease, including making provision for such payments to the extent necessary in each budget or appropriation request submitted and adopted in accordance with applicable provisions of law. Section 3.03. Nonappropriation. Lessee is obligated only to pay such Rental Payments under each Lease as may lawfully be made during Lessee's then current fiscal year from funds budgeted and appropriated for that purpose. Should Lessee fail to budget, appropriate or otherwise make available funds to pay Rental Payments under any Lease following the then current Original Term or Renewal Term, such Lease or Leases shall be deemed terminated at the end of the then current Original Term or Renewal Term thereunder. Lessee agrees to deliver notice to Lessor of such termination promptly after any decision to non-appropriate is made, but failure to give such notice shall not extend the term beyond such Original Term or Renewal Term. If any Lease is terminated in accordance with this Section, Lessee agrees to cease use of the Equipment thereunder and peaceably remove and deliver to Lessor, at Lessee's sole expense (from legally available funds), such Equipment at the location(s) to be specified by Lessor; provided, that Lessee shall pay month-to-month rent at the Contract Rate (or the Taxable Rate if then in effect) set forth in the affected Lease for each month or part thereof that Lessee fails to return the Equipment thereunder pursuant to this Section 3.03 or prepay all of the obligations under such Lease pursuant to Section 10.01 hereof. Section 3.04. Conditions to Lessor's Performance. (a) As a prerequisite to the performance by Lessor of any of its obligations pursuant to any Lease, Lessee shall deliver to Lessor, in form and substance satisfactory to Lessor, the following: (i) A fully completed Schedule, executed by Lessee; -7- 4847-2407-5298.1 (ii) If an Escrow Fund is to be established with respect to such Lease, an Escrow Agreement substantially in the form set forth in Exhibit I hereto, executed by Lessee and the Escrow Agent; (iii) A Certificate completed and executed by the Clerk or Secretary or other comparable officer of Lessee, in substantially the form attached hereto as Exhibit C-1; (iv) A copy, certified as full, true and correct by the Clerk or Secretary or other comparable officer of Lessee, of a resolution, ordinance or other official action of Lessee's governing body, in substantially the form attached hereto as Exhibit C-2, authorizing the execution and delivery of this Agreement and each Lease and related Escrow Agreement entered into pursuant hereto and performance by Lessee of its obligations under each Lease and related Escrow Agreement entered into pursuant hereto; (v) An opinion of counsel to Lessee, in substantially the form attached hereto as Exhibit D, respecting this Agreement and each Lease and Escrow Agreement entered into pursuant hereto; (vi) Evidence of insurance as required by Section 7.02 hereof, (vii) All documents, including financing statements, affidavits, notices and similar instruments, which Lessor deems necessary or appropriate at that time pursuant to Section 6.02; (viii) If Lessee has designated the Lease then being entered into as a "qualified tax-exempt obligation" within the meaning of Section 265(b)(3) of the Code, a certificate in substantially the form attached hereto as Exhibit G executed by an authorized official of Lessee; (ix) A copy of the Form 8038-G/GC with respect to the Lease then being entered into, fully completed and executed by Lessee; (x) In the event that Lessee is to be reimbursed for expenditures that it has paid more than sixty days prior to the Commencement Date for the Lease then being entered into, evidence of the adoption of a reimbursement resolution or other official action covering the reimbursement of from tax exempt proceeds of expenditures incurred not more than 60 days prior to the date of such resolution; (xi) If any items of Equipment are motor vehicles, properly completed certificates of title or certificates of origin (or applications therefor) for such vehicles; (xii) A waiver or waivers of interest in the Equipment from any other party having an interest in the real estate on which the Equipment will be located and/or landlord of the real estate on which the Equipment will be located; -8- 4847-2407-5298.1 (xiii) Original invoices (and proofs of payment of such invoices, if Lessee seeks reimbursement) and bills of sale (if title to Equipment has passed to Lessee), to the extent required by Section 5.01(b); (xiv) Wire instructions for payments to be made to Vendors and Form W-9 from each such Vendor; and (xv) Such other items, if any, as are set forth in the related Schedule or are reasonably required by Lessor. (b) In addition to satisfaction of the conditions set forth in subsection(a) of this Section 3.04, the performance by Lessor of any of its obligations pursuant to any Lease and the related Escrow Agreement shall be subject to: (i) no Material Adverse Change shall have occurred since the dated date of this Agreement, (ii) no Event of Default shall have occurred and then be continuing under any Lease then in effect, (iii) no Event of Non-appropriation under any Lease then in effect shall be threatened and (iv) no Lease shall have been terminated as the result of the occurrence of an Event of Default or an Event of Non-appropriation. (c) Subject to satisfaction of the foregoing, (i) Lessor will pay the Acquisition Amount for Equipment described in a Schedule to the Vendor or reimburse Lessee for its prior expenditures with respect to such Equipment (subject to satisfaction of Section 3.04(a)(x) hereof), upon receipt of the documents described in Sections 5.01(a) and (b); or (ii) if an Escrow Fund is being established with respect to the related Lease, Lessor will deposit the Lease Proceeds for Equipment described in the applicable Schedule with the Escrow Agent as provided in the related Escrow Agreement. (d) This Agreement is not a commitment by Lessor or Lessee to enter into any Lease not currently in existence, and nothing in this Agreement shall be construed to impose any obligation upon Lessor or Lessee to enter into any proposed Lease, it being understood that whether Lessor or Lessee enters into any proposed Lease shall be a decision solely within their respective discretion. (e) Lessee will cooperate with Lessor in Lessor's review of any proposed Lease. Without limiting the foregoing, Lessee will provide Lessor with any documentation or information Lessor may request in connection with Lessor's review of any proposed Lease. Such documentation may include, without limitation, documentation concerning the Equipment and its contemplated use and location and documentation or information concerning the financial status of Lessee and other matters related to Lessee. (f) In the event of any conflict in terms between a Schedule and this Agreement, the terms of the Schedule shall control in the interpretation of the Lease created thereby. Section 3.05. Substitution. Lessee reserves the right to substitute Equipment of the same quantity and general type with the approximate equal value, utility and remaining useful life as the Equipment so replaced. Such Substitution is subject to Lessor's prior written -9- 4847-2407-5298.1 consent, which consent shall not be unreasonably withheld, and shall be reflected in an amendment to the appropriate Schedule. ARTICLE IV Section 4.01. Rental Payments. Subject to Section 3.03, Lessee shall promptly pay Rental Payments, in lawful money of the United States of America, to Lessor on the Rental Payment Dates and in such amounts as provided in each Lease. If any Rental payment or other amount payable hereunder is not paid within 10 days of its due date, Lessee shall pay an administrative late charge of 5% of the amount not timely paid or the maximum amount permitted by law, whichever is less. Lessee shall not permit the federal government to guarantee any Rental Payments under any Lease. Rental Payments consist of principal and interest components as more fully detailed on the Schedule for each Lease, the interest on which begins to accrue as of the Commencement Date for each such Lease. Section 4.02. Interest and Principal Components. A portion of each Rental Payment is paid as, and represents payment of, interest, and the balance of each Rental Payment is paid as, and represents payment of, principal. Each Lease shall set forth the principal and interest components of each Rental Payment payable thereunder during the applicable Lease Term. Section 4.03. Rental Payments to Constitute a Current Expense of Lessee. Lessor and Lessee understand and intend that the obligation of Lessee to pay Rental Payments under each Lease shall constitute a current expense of Lessee payable solely from its general fund or other funds that are legally available for that purpose and shall not in any way be construed to be a debt of Lessee in contravention of any applicable constitutional or statutory limitation or requirement concerning the creation of indebtedness by Lessee, nor shall anything contained in this Agreement or in any Lease constitute a pledge of the general tax revenues, funds or moneys of Lessee. THE RENTAL PAYMENTS ARE TO BE MADE ONLY FROM LESSEE'S LEGALLY AVAILABLE REVENUES APPROPRIATED ON AN ANNUAL BASIS, AND NETIHER LESSEE, THE STATE NOR ANY POLITICAL SUBDIVISION OR AGENCY TTHEREOF SHALL BE OBLIGATED TO PAY ANY SUMS DUE UNDER A LEASE FORM THE COMPLLED LEVY OF AD VALOREM OR OTHER TAXES EXCEPT FROM THOSE LEGALLY AVAILABLE REVENUES APPROPRIATED BY LESSEE ON AN ANNUAL BASIS, AND NEITHER THE FULL FAITH AND CREDIT NOR THE TAXING POER OF LESSEE, THE STATE OR ANY POLITICIAL SUBDIVISION OR AGENCY THEREOF ARE PLEDGED FOR PAYMENT OF SUCH SUMS DUE UNDER A LEASE. Section 4.04. Rental Payments to be Unconditional. Except as provided in Section 3.03, the obligations of Lessee to make Rental Payments and to perform and observe the other covenants and agreements contained in each Lease shall be absolute and unconditional in all events without abatement, diminution, deduction, set-off or defense, for any reason, including without limitation any failure of the Equipment, any defects, malfunctions, breakdowns or infirmities in the Equipment, disputes with the Vendor of any Equipment or Lessor, any accident, condemnation or unforeseen circumstances or failure of any Vendor to deliver any Equipment or otherwise perform any of its obligations. -10- 4847-2407-5298.1 Section 4.05 Tax Covenants. Lessee agrees that it will not take any action that would cause the interest component of Rental Payments to be or to become ineligible for the exclusion from gross income of the owner or owners thereof for federal income tax purposes, nor will it omit to take or cause to be taken, in a timely manner, any action, which omission would cause the interest component of Rental Payments to be or to become ineligible for the exclusion from gross income of the owner or owners thereof for federal income tax purposes. In connection with the foregoing, Lessee hereby agrees that (a) so long as any Rental Payments under a Lease remain unpaid, moneys on deposit in the Escrow Fund under any Escrow Agreement related to such Lease shall not be used in a manner that will cause such Lease to be classified as an "arbitrage bond" within the meaning of Section 148(a) of the Code; and (b) Lessee shall rebate, from funds legally available for the purpose, an amount equal to excess earnings on the Escrow Fund under any Escrow Agreement to the federal government if required by, and in accordance with, Section 148(f) of the Code, and make the determinations and maintain the records required by the Code. Section 4.06. Event of Taxability. Upon the occurrence of an Event of Taxability with respect to a Lease, the interest component of Rental Payments under such Lease and any charge on Rental Payments or other amounts payable based on the Contract Rate shall have accrued and be payable at the Taxable Rate applicable to such Lease retroactive to the date as of which the interest component is determined by the Internal Revenue Service to be includible in the gross income of the owner or owners thereof for federal income tax purposes, and Lessee will pay such additional amount as will result in the owner receiving the interest component at the Taxable Rate identified in the related Lease. For purposes of this Section, "Event of Taxability"means the circumstance of the interest component of any Rental Payment paid or payable pursuant to a Lease becoming includible for federal income tax purposes in an owner's gross income as a consequence of any act, omission or event whatsoever, including but not limited to the matters described in the immediately succeeding sentence, and regardless of whether the same was within or beyond the control of Lessee. An Event of Taxability shall be presumed to have occurred upon (a) the receipt by Lessor or Lessee of an original or a copy of an Internal Revenue Service Technical Advice Memorandum or Statutory Notice of Deficiency or other written correspondence which legally holds that the interest component of any Rental Payment under such Lease is includable in the gross income of the owner thereof, (b) the issuance of any public or private ruling of the Internal Revenue Service that the interest component of any Rental Payment under such Lease is includable in the gross income of the owner thereof, or (c) receipt by Lessor or Lessee of a written opinion of a nationally recognized firm of attorneys experienced in matters pertaining to the tax-exempt status of interest on obligations issued by states and their political subdivisions, selected by Lessor and acceptable to Lessee, to the effect that the interest component of any Rental Payment under a Lease has become includable in the gross income of the owner thereof for federal income tax purposes. For all purposes of this definition, an Event of Taxability shall be deemed to occur on the date as of which the interest component of any Rental Payment is deemed includable in the gross income of the owner thereof for federal income tax purposes. Section 4.07. Mandatory Prepayment. If Lease Proceeds are deposited into an Escrow Fund, any funds not applied to Equipment Costs and remaining in such Escrow Fund on the -11- 4847-2407-5298.1 earlier of(a) the expiration of the applicable Acquisition Period and (b) the date on which Lessee delivers to the Escrow Agent the executed Disbursement Request to effect the final disbursement to pay (or reimburse) Equipment Costs from such Escrow Fund shall be applied by Lessor on each successive Rental Payment Date thereafter to pay all or a portion of the Rental Payment due and owing in the succeeding twelve (12) months and any remaining amounts shall be applied by Lessor as prepayment to the unpaid principal balance of Rental Payments owing under the related Lease in the inverse order of the Rental Payment Dates. ARTICLE V Section 5.01. Acquisition, Delivery Installation and Acceptance of Equipment. (a) With respect to each Lease, Lessee shall order the Equipment to be acquired and financed thereunder, cause the Equipment to be delivered and installed at the location specified in such Lease and pay any and all delivery and installation costs and other Equipment Costs in connection therewith. When the Equipment listed in a Lease has been delivered and installed, Lessee shall promptly accept such Equipment and evidence said acceptance by executing and delivering to Lessor a Final Acceptance Certificate in the form attached hereto as Exhibit E;provided, however, that if an Escrow Fund has been established with respect to such Lease as provided in Section 3.04 hereof, Lessee shall deliver Disbursement Requests to the Escrow Agent pursuant to the related Escrow Agreement for the purpose of effecting disbursements from the Escrow Fund to pay (or reimburse) Equipment Costs for the Equipment acquired and pursuant to such Lease. (b) Lessee shall deliver to Lessor, or to an Escrow Agent if an Escrow Fund has been established with respect to the related Lease, original invoices (and proof of payment of such invoices if Lessee seeks reimbursement for prior expenditures) and bills of sale (if title to such Equipment has passed to Lessee) relating to each item of Equipment accepted by Lessee. With respect to Equipment not purchased through an Escrow Fund, Lessor shall, upon receipt of the Final Acceptance Certificate from Lessee, prepare a Schedule of Property and Rental Payment Schedule in the forms attached hereto as Exhibits A and B. respectively. Lessee shall execute and deliver to Lessor such Schedule of Property and Rental Payment Schedule as a Schedule pursuant to Section 3.04(a)(i) within 5 business days of receipt, subject to satisfaction of the conditions set forth in Section 3.04. Section 5.02. Quiet Enjoyment of Equipment. So long as Lessee is not in default under the related Lease, neither Lessor nor any entity claiming by, through or under Lessor, shall interfere with Lessee's quiet use and enjoyment of the Equipment during the Lease Term under such Lease. Section 5.03. Location; Inspection. Once installed, no item of the Equipment will be moved or relocated from the location (or the base location with respect to motor vehicles) specified for it in the related Lease without Lessor's prior written consent, which consent shall not be unreasonably withheld. Lessor shall have the right at all reasonable times during regular business hours to enter into and upon the property where the Equipment is located for the purpose of inspecting the Equipment. -12- 4847-2407-5298.1 Section 5.04. Use and Maintenance of the Equipment. Lessee will not install, use, operate or maintain the Equipment (or cause the Equipment to be installed, used, operated or maintained) improperly, carelessly, in violation of any applicable law or in a manner contrary to that contemplated by the related Lease. Lessee shall provide all permits and licenses, if any, necessary for the installation and operation of the Equipment. In addition, Lessee agrees to comply in all respects with all applicable laws, regulations and rulings of any legislative, executive, administrative or judicial body, including without limitation, anti-money laundering laws and regulations;provided that Lessee may contest in good faith the validity or application of any such law, regulation or ruling in any reasonable manner that does not, in the opinion of Lessor, adversely affect the interest of Lessor in and to the Equipment or its interest or rights under the related Lease. Lessee agrees that it will maintain, preserve and keep the Equipment in good repair and working order, in a condition comparable to that recommended by the manufacturer. Lessor shall have no responsibility to maintain, repair or make improvements or additions to the Equipment. In all cases, Lessee agrees to pay any costs necessary for the manufacturer to re-certify the Equipment as eligible for manufacturer's maintenance upon the return of the Equipment to Lessor as provided for herein. Lessee shall not alter any item of Equipment or install any accessory, equipment or device on an item of Equipment if that would impair any applicable warranty, the originally intended function or the value of that Equipment. All repairs, parts, accessories, equipment and devices furnished, affixed to or installed on any Equipment, excluding temporary replacements, shall thereupon become subject to the Lease. ARTICLE VI Section 6.01. Title to the Equipment. During the Lease Term under each Lease, and so long as Lessee is not in default under Article XII hereof, all right, title and interest in and to each item of the Equipment under the related Lease shall be vested in Lessee immediately upon its acceptance of each item of Equipment, subject to the terms and conditions of the applicable Lease. Lessee shall at all times protect and defend, at its own cost and expense, its title in and to the Equipment from and against all claims, liens and legal processes of its creditors, and keep all Equipment free and clear of all such claims, liens and processes. Upon the occurrence of an Event of Default under a Lease or upon termination of a Lease pursuant to Section 3.03 hereof, unless Lessee has elected not to return the Equipment and to prepay all of is obligations under the related Lease pursuant to Section 10.01(a), full and unencumbered legal title to the Equipment shall, be conveyed by Lessee to Lessor within 10 days of such occurrence or termination and upon such conveyance, Lessee shall have no further interest therein (except to the extent provided in Section 12.02(b) and Section 12.04). In addition, upon the occurrence of such an Event of Default or such termination, Lessee shall execute and deliver to Lessor such documents as Lessor may request to evidence the conveyance of such legal title to Lessor and the termination of Lessee's interest therein, and upon request by Lessor shall deliver possession of the Equipment to Lessor in accordance with Section 3.03 or 12.02, as applicable. Upon payment of all amounts due and owing under a Lease in accordance with Section 10.01 (including upon -13- 4847-2407-5298.1 payment of all Rental Payments and other amounts payable under such Lease), Lessor's rights relating to the Equipment under such Lease shall terminate. Section 6.02. Lessor's Interest in the Equipment. Lessor shall only have the remedies described in Section 12.02 and shall not have a general foreclosure right that entitles Lessor to a deficiency judgment or to retain Lessee's equity in the Equipment, if any. Section 6.03. Personal Property;No Encumbrances. Lessee agrees that the Equipment is deemed to be and will remain personal property and will not be deemed to be affixed to or a part of the real estate on which it may be situated, notwithstanding that the Equipment or any part thereof may be or hereafter become in any manner physically affixed or attached to real estate or any building thereon. Lessee shall not create, incur, assume or permit to exist any pledge, lien, charge or other encumbrance of any nature whatsoever on any of the real estate where the Equipment under a Lease is or will be located or enter into any agreement to sell or assign or enter into any sale/leaseback arrangement of such real estate without the prior written consent of Lessor; provided, that if Lessor is furnished with a waiver of interest in the Equipment under such Lease acceptable to Lessor in its discretion from any party taking an interest in any such real estate prior to such interest taking effect, such consent shall not be unreasonably withheld. ARTICLE VII Section 7.01. Liens, Taxes, Other Governmental Charges and Utility Charges. Lessee shall keep the Equipment under each Lease free of all levies, liens, and encumbrances except those created by such Lease. The parties to this Agreement contemplate that the Equipment under each Lease will be used for a governmental or proprietary purpose of Lessee and that the Equipment will therefore be exempt from all property taxes. If the use, possession or acquisition of any Equipment is nevertheless determined to be subject to taxation, Lessee shall pay when due all taxes and governmental charges lawfully assessed or levied against or with respect to such Equipment. Lessee shall pay all utility and other charges incurred in the use and maintenance of the Equipment. Lessee shall pay such taxes or charges as the same may become due;provided that, with respect to any such taxes or charges that may lawfully be paid in installments over a period of years, Lessee shall be obligated to pay only such installments as accrue during the Lease Term under the affected Lease. During the Lease Term under each Lease, Lessor will not claim ownership of the Equipment thereunder for the purposes of any tax credits, benefits or deductions with respect to such Equipment. In the event that the installation of any component of any item of Equipment could be deemed to require a payment and performance bond under Section 255.05, Florida Statutes, or be deemed subject to the mechanic's lien provision of Chapter 713, Florida Statutes, or any successor statute to each, as they may be amended from time to time, Lessee shall require such bonds, post such notices and do all other things provided for under such laws in order to the Equipment free of and exempt from all liens. Section 7.02. Insurance. Lessee shall, during the Lease Term under each Lease, maintain or cause to be maintained (a) casualty insurance naming Lessor and its assigns as loss payee and insuring the Equipment against loss or damage by fire and all other risks covered by the standard extended coverage endorsement then in use in the State, and any other risks reasonably required by Lessor, in an amount at least equal to the greater of(i) the then applicable Prepayment Price -14- 4847-2407-5298.1 under such Lease or (ii) the replacement cost of the Equipment under such Lease; (b) liability insurance naming Lessor and its assigns as additional insured that protects Lessor from liability with limits of at least $5,000,000 for bodily injury and property damage coverage, or such other minimum coverage amount as may be agreed upon between Lessor and Lessee in connection with the execution and delivery of a Lease, in all events under clauses (a) and (b) issued in form and amount satisfactory to Lessor and by an insurance company that is authorized to do business in the State and having a financial strength rating by A.M. Best Company of"A-" or better; and (c) worker's compensation coverage as required by the laws of the State. Notwithstanding the foregoing, Lessee may self-insure against the risks described in clauses (a) and/or (b) through a government pooling arrangement, self-funded loss reserves, risk retention program or other self-insurance program, in each case with Lessor's prior written consent (which Lessor may grant, withhold or deny in its sole discretion) and provided that Lessee has delivered to Lessor such information as Lessor may request with respect to the adequacy of such self-insurance to cover the risks proposed to be self-insured and otherwise in form and substance acceptable to Lessor. In the event Lessee is permitted, at Lessor's sole discretion, to self-insure as provided in this Section, Lessee shall provide to Lessor a self-insurance letter in substantially the form attached hereto as Exhibit F. Lessee shall furnish to Lessor evidence of such insurance or self-insurance coverage throughout the Lease Term under each Lease. Lessee shall not cancel or modify such insurance or self-insurance coverage in any way that would affect the interests of Lessor without first giving written notice thereof to Lessor at least 30 days in advance of such cancellation or modification. Section 7.03. Risk of Loss. Whether or not covered by insurance or self-insurance, Lessee hereby assumes all risk of loss of, or damage to and liability related to injury or damage to any persons or property arising from the Equipment under any Lease from any cause whatsoever, and no such loss of or damage to or liability arising from the Equipment under any Lease shall relieve Lessee of the obligation to make the Rental Payments or to perform any other obligation under any Lease. Whether or not covered by insurance or self-insurance, Lessee hereby agrees to reimburse Lessor (to the fullest extent permitted by applicable law, but only from legally available funds) for any and all liabilities, obligations, losses, costs, claims, taxes or damages suffered or incurred by Lessor, regardless of the cause thereof and all expenses incurred in connection therewith (including, without limitation, counsel fees and expenses, and penalties connected therewith imposed on interest received) arising out of or as a result of(a) entering into of this Agreement or any Lease or any of the transactions contemplated hereby or thereby, (b) the ordering, acquisition, ownership, use, operation, condition, purchase, delivery, acceptance, rejection, storage or return of any item of the Equipment under any Lease, (c) any accident in connection with the operation, use, condition, possession, storage or return of any item of the Equipment under any Lease resulting in damage to property or injury to or death to any person, and/or (d) the breach of any covenant of Lessee under or in connection with this Agreement or any Lease or any material misrepresentation provided by Lessee under or in connection with this Agreement or any Lease. The provisions of this paragraph shall continue in full force and effect notwithstanding the full payment of all obligations under any or all Leases or the termination of the Lease Term under any or all Leases for any reason. Section 7.04. Advances. In the event Lessee shall fail to keep the Equipment in good repair and working order or shall fail to maintain any insurance required by Section 7.02 hereof, -15- 4847-2407-5298.1 Lessor may, but shall be under no obligation to, maintain and repair the Equipment or obtain and maintain any such insurance coverages, as the case may be, and pay the cost thereof. All amounts so advanced by Lessor shall constitute additional rent for the then current Original Term or Renewal Term under the affected Lease, and Lessee covenants and agrees to pay such amounts so advanced by Lessor with interest thereon from the due date until paid at a rate equal to the Contract Rate (or the Taxable Rate if then in effect)plus 5% per annum or the maximum amount permitted by law, whichever is less. ARTICLE VIII Section 8.01. Damage, Destruction and Condemnation. If, prior to the termination of the Lease Term under the related Lease, (a) the Equipment or any portion thereof is destroyed, in whole or in part, or is damaged by fire or other casualty or (b) title to, or the temporary use of, the Equipment or any part thereof shall be taken under the exercise or threat of the power of eminent domain by any governmental body or by any person, firm or corporation acting pursuant to governmental authority, (i) Lessee and Lessor will cause the Net Proceeds of any insurance claim or condemnation award or sale under threat of condemnation to be applied to the prompt replacement, repair, restoration, modification or improvement of the Equipment or such part thereof and any balance of the Net Proceeds remaining after such work has been completed shall be paid to Lessee or (ii) Lessee shall exercise its option to prepay the obligations under the affected Lease in accordance with Section 10.01(b). If Lessee elects to replace any item of the Equipment (the "Replaced Equipment") pursuant to this Section, the replacement equipment (the "Replacement Equipment") shall be of new or of a quality type, utility and condition at least as good as the Replaced Equipment and shall be of equal or greater value than the Replaced Equipment. Lessee shall represent, warrant and covenant to Lessor that each item of Replacement Equipment is free and clear of all claims, liens, and encumbrances, excepting only those liens created by or through Lessor, and shall provide to Lessor any and all documents as Lessor may reasonably request in connection with the replacement. Lessor and Lessee hereby acknowledge and agree that any Replacement Equipment acquired pursuant to this paragraph shall constitute "Equipment" for purposes of this Agreement and the related Lease. Lessee shall complete the documentation of Replacement Equipment on or before the next Rental Payment Date after the occurrence of a casualty event, or be required to exercise its option to prepay the obligations under the related Lease with respect to the damaged equipment in accordance with Section 10.01(b). For purposes of this Article, the term "Net Proceeds" shall mean the amount remaining from the gross proceeds of any insurance claim or condemnation award or sale under threat of condemnation after deducting all expenses, including attorneys' fees, incurred in the collection thereof. Section 8.02. Insufficiency of Net Proceeds. If the Net Proceeds are insufficient to pay in full the cost of any repair, restoration, modification or improvement referred to in Section 8.01, Lessee shall either (a) complete such replacement, repair, restoration, modification or improvement and pay any costs thereof in excess of the amount of the Net Proceeds, or (b) pay or cause to be paid to Lessor the amount of the then applicable Prepayment Price under the -16- 4847-2407-5298.1 related Lease, and, upon such payment, the applicable Lease Term shall terminate and Lessor's rights in the Equipment shall terminate as provided in Section 6.01 hereof. The amount of the Net Proceeds, if any, remaining after completing such repair, restoration, modification or improvement or after paying such Prepayment Price shall be retained by Lessee. If Lessee shall make any payments pursuant to this Section, Lessee shall not be entitled to any reimbursement therefor from Lessor nor shall Lessee be entitled to any diminution of the amounts payable under Article IV. ARTICLE IX Section 9.01. Disclaimer of Warranties. Lessor makes no warranty or representation, either express or implied, as to the value, design, condition, merchantability or fitness for particular purpose or fitness for use of any of the Equipment, or any other warranty or representation, express or implied, with respect thereto and, as to Lessor, Lessee's acquisition of the Equipment under each Lease shall be on an "as is" basis. In no event shall Lessor be liable for any incidental, indirect, special or consequential damage in connection with or arising out of this Agreement, any Lease, any Equipment or the existence, furnishing, functioning or Lessee's use of any item, product or service provided for in this Agreement or any Lease. Section 9.02. Vendor's Warranties. Lessor hereby irrevocably appoints Lessee its agent and attorney-in-fact during the Lease Term under each Lease, so long as Lessee shall not be in default under such Lease, to assert from time to time whatever claims and rights (including without limitation warranties) relating to the Equipment that Lessor may have against a Vendor. Lessee's sole remedy for the breach of such warranty, indemnification or representation shall be against the applicable Vendors of the Equipment and not against Lessor. Any such matter shall not have any effect whatsoever on the rights and obligations of Lessor with respect to any Lease, including the right to receive full and timely Rental Payments and other payments under each Lease. Lessee expressly acknowledges that Lessor makes, and has made, no representations or warranties whatsoever as to the existence or the availability of such warranties relating to the Equipment. ARTICLE X Section 10.01. Prepayment Option. Lessee shall have the option to prepay all, but not less than all, its obligations under a Lease, at the following times and upon the following terms: (a) From and after the date specified (if any) in the applicable Schedule (the "Prepayment Option Commencement Date"), on the Rental Payment Dates specified in the related Payment Schedule, upon not less than 30 days' prior written notice, and upon payment in full of the Rental Payments then due and all other amounts then owing under the related Lease plus the then applicable Prepayment Price, which may include a prepayment premium on the unpaid balance as set forth in such Payment Schedule; or (b) In the event of substantial damage to or destruction or condemnation of substantially all of the Equipment listed in a Lease, on the day specified in Lessee's -17- 4847-2407-5298.1 notice to Lessor of its exercise of the prepayment option (which shall be the earlier of the next Rental Payment Date or 60 days after the casualty event) upon payment in full to Lessor of the sum of(i) any Rental Payment then due under such Lease plus (ii) the then applicable Outstanding Balance plus (iii) all other amounts then owing hereunder or in the event such prepayment occurs on a date other than a Rental Payment date, the sum of (x) the Outstanding Balance relating to the Rental Payment immediately prior to the date of such prepayment plus (y) accrued interest on the Outstanding Balance relating to the Rental Payment immediately prior to the date of such prepayment plus (z) all other amounts then owing hereunder; or (c) Upon the expiration of the Lease Term under a Lease, upon payment in full of all Rental Payments then due and all other amounts then owing under such Lease to Lessor. After payment of the applicable Prepayment Price and all other amounts owing under a Lease, Lessor's rights relating to the Equipment under such Lease will be terminated. ARTICLE XI Section 11.01. Assignment by Lessor. (a) Lessor's right, title and interest in and to Rental Payments and any other amounts payable by Lessee under any and all of the Leases and the Escrow Agreement relating to any Lease, and all proceeds therefrom, may be assigned and reassigned by Lessor at any time, in whole or in part, to one or more assignees or subassignees without the necessity of obtaining the consent of Lessee; provided, that any such assignment, transfer or conveyance (i) shall be made only to investors each of whom Lessor reasonably believes is a "qualified institutional buyer" as defined in Rule 144A(a)(1) promulgated under the Securities Act of 1933, as amended, or an "accredited investor" as defined in Section 501(a)(1), (2), (3) or (7) of Regulation D promulgated under the Securities Act of 1933, as amended, and in either case is purchasing a Lease (or any interest therein) for its own account with no present intention to resell or distribute such Lease (or interest therein), subject to each investor's right at any time to dispose of the related Lease or any interest therein as it determines to be in its best interests, (ii) shall not result in more than 35 owners of Lessor's rights and interests under a Lease or the creation of any interest in a Lease in an aggregate principal component that is less than the lesser of$100,000 or the then aggregate unpaid principal component of such Lease and (iii) shall not require Lessee to make Rental Payments, send notices or otherwise deal with respect to matters arising under a Lease with or to more than one Lease Servicer (as such term is defined below), and any trust agreement, participation agreement or custodial agreement under which multiple ownership interests in a Lease are created shall provide the method by which the owners of such interests shall establish the rights and duties of a single entity, trustee, owner, servicer or other fiduciary or agent acting on behalf of all of the assignees (herein referred to as the "Lease Servicer") to act on their behalf with respect to the rights and interests of Lessor under the related Lease and Escrow Agreement, including with respect to the exercise of rights and remedies of Lessor on behalf of such owners upon the occurrence of an Event of Default or an Event of Non-appropriation under the related Lease. Lessor and Lessee hereby acknowledge and agree that the restrictions and limitations on transfer as provided in this Section 11.01 shall -18- 4847-2407-5298.1 apply to the first and subsequent assignees and sub-assignees of any of Lessor's right, title and interest in, to and under a Lease (or any interest therein). (b) Unless to an affiliate controlling, controlled by or under common control with Lessor, no assignment, transfer or conveyance permitted by this Section 11.01 shall be effective as against Lessee until Lessee shall have received a written notice of assignment that discloses the name and address of each such assignee;provided, that if such assignment is made to a bank or trust company as trustee or paying agent for owners of certificates of participation, participation interests, trust certificates or partnership interests with respect to the Rental Payments payable under a Lease, it shall thereafter be sufficient that Lessee receives notice of the name and address of the bank, trust company or other entity that acts as the Lease Servicer for such Lease. Notices of assignment provided pursuant to this Section 11.01(b) shall contain a confirmation of compliance with the transfer requirements imposed by Section 11.01(a) hereof. During the Lease Term under each Lease, Lessee shall keep, or cause to be kept, a complete and accurate record of all such assignments in form necessary to comply with Section 149 of the Code. Lessee shall retain all such notices as a register of all assignees and shall make all payments to the assignee or assignees or Lease Servicer last designated in such register. Lessee shall not have the right to and shall not assert against any assignee any claim, counterclaim or other right Lessee may have against Lessor or a Vendor. Assignments in part may include, without limitation, assignment of all of Lessor's rights to the Equipment listed in a particular Lease, all rights in, to and under the Lease related to such Equipment and all rights in, to and under the Escrow Agreement. The option granted in this Section may be separately exercised from time to time with respect to the Equipment listed in each Lease, but such option does not permit the assignment of less than all of Lessor's interests in the Equipment listed in a single Lease. (c) If Lessor notifies Lessee of its intent to assign a Lease, Lessee agrees that it shall execute and deliver to Lessor a Notice and Acknowledgement of Assignment with respect to such Lease, substantially in the form of Exhibit H attached to this Agreement, within five (5) business days after its receipt of such request. Section 11.02. Assignment and Subleasing by Lessee. None of Lessee's right, title and interest in, to and under any Lease or any portion of the Equipment, any Escrow Agreement or the Escrow Fund relating thereto may be assigned, encumbered or subleased by Lessee for any reason, and any purported assignment, encumbrance or sublease without Lessor's prior written consent shall be null and void. ARTICLE XII Section 12.01. Events of Default Defined. Any of the following events shall constitute an "Event of Default"under a Lease: (a) Failure by Lessee to (i) pay any Rental Payment or other payment required to be paid under any Lease within 10 days of the date when due as specified therein or (ii) maintain insurance as required under such Lease (including Section 7.02 incorporated therein); -19- 4847-2407-5298.1 (b) Failure by Lessee to observe and perform any covenant, condition or agreement contained in this Agreement or such Lease on its part to be observed or performed, other than as referred to in subparagraph (a) above, for a period of 30 days after written notice specifying such failure and requesting that it be remedied is given to Lessee by Lessor, unless Lessor shall agree in writing to an extension of such time prior to its expiration; provided that, if the failure stated in the notice cannot be corrected within the applicable period, Lessor will not unreasonably withhold its consent to an extension of such time if corrective action is instituted by Lessee within the applicable period and diligently pursued until the default is corrected; (c) Any statement, representation or warranty made by Lessee in or pursuant to any Lease or its execution, delivery or performance shall prove to have been false, incorrect, misleading or breached in any material respect on the date when made; (d) Any default occurs under any other agreement for borrowing money, lease financing of property or otherwise receiving credit under which Lessee is an obligor, if such default (i) arises under any other agreement for borrowing money, lease financing of property or provision of credit provided by Lessor or any affiliate of Lessor (including, without limitation, the occurrence of any event of default under any other Lease), or (ii) arises under any obligation under which there is outstanding, owing or committed an aggregate amount in excess of$100,000; (e) Lessee shall (i) apply for or consent to the appointment of a receiver, trustee, custodian or liquidator of Lessee, or of all or a substantial part of the assets of Lessee, (ii) be unable, fail or admit in writing its inability generally to pay its debts as they become due, (iii) make a general assignment for the benefit of creditors, or (iv) file a voluntary petition in bankruptcy or a petition or an answer seeking reorganization or an arrangement with creditors or taking advantage of any insolvency law or any answer admitting the material allegations of a petition filed against Lessee in any bankruptcy, reorganization or insolvency proceeding; or (f) An order, judgment or decree shall be entered by any court of competent jurisdiction, approving a petition or appointing a receiver, trustee, custodian or liquidator for Lessee or of all or a substantial part of the assets of Lessee, in each case without its application, approval or consent, and such order, judgment or decree shall continue unstayed and in effect for any period of 30 consecutive days. Section 12.02. Remedies on Default. Whenever any Event of Default exists under a Lease, Lessor shall have the right, at its sole option without any further demand or notice, to take one or any combination of the following remedial steps: (a) By written notice to Lessee, Lessor may declare all Rental Payments payable by Lessee pursuant to such Lease and other amounts payable by Lessee under such Lease to the end of the then current Original Term or Renewal Term to be due; -20- 4847-2407-5298.1 (b) With or without terminating the Lease Term under such Lease, Lessor may request that Lessee at Lessee's expense promptly return any or all of such Equipment to the possession of Lessor at such place within the United States as Lessor shall specify. In such event, Lessor shall use its best efforts to sell or lease such Equipment or, for the account of Lessee, sublease such Equipment. If Lessee returns the Equipment and Lessor sells, leases or otherwise disposes of any or all of the Equipment, Lessor shall apply the proceeds of such sale, lease or other disposition as described in Section 12.04. Lessee shall not be liable for any deficiency after sale, lease or other disposition of the Equipment. If Lessee elects not to return the Equipment, Lessor is entitled to payment of unpaid Rental Payments through the date of Lessor's request to return the Equipment plus the then applicable Prepayment Price, as set forth in the applicable Schedule for such Equipment. The exercise of any such remedies respecting any such Event of Default shall not relieve Lessee of any other liabilities under any other Lease or the Equipment listed therein; (c) Lessor may terminate the Escrow Agreement relating to such Lease and apply any proceeds in the Escrow Fund thereunder to the Rental Payments due under such Lease; and (d) Subject to the next sentence, Lessor may take whatever action at law or in equity may appear necessary or desirable to enforce its rights under such Lease or the Escrow Agreement. The parties to this Agreement acknowledge that: (i) this Agreement is not intended to create a mortgage of or a security interest in the Equipment as proscribed by Nohrr v. Brevard County Educational Facilities Authority, 247 So. 2d 304 (Fla. 1971), and (ii) Lessor may not exercise any foreclosure-type remedies if an Event of Default occurs, State v. Brevard County, 539 So. 2d 461 (Fla. 1989), notwithstanding any provisions to the contrary in this Agreement. .Section 12.03.No Remedy Exclusive. No remedy herein conferred upon or reserved to Lessor is intended to be exclusive and every such remedy shall be cumulative and shall be in addition to every other remedy given under a Lease now or hereafter existing at law or in equity. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof, but any such right or power may be exercised from time to time and as often as may be deemed expedient. In order to entitle Lessor to exercise any remedy reserved to it in this Article it shall not be necessary to give any notice other than such notice as may be required in this Article. -21- 4847-2407-5298.1 Section 12.04. Application of Moneys. Any net proceeds from the exercise of any remedy under this Agreement, including the application specified in Section 12.02(b)(ii) (after deducting all expenses of Lessor in exercising such remedies including without limitation all expenses of taking possession, storing, reconditioning and selling or leasing Equipment and all brokerage, auctioneer's or attorney's fees), shall be applied as follows: (a) If such remedy is exercised solely with respect to a single Lease, Equipment listed in such Lease or rights thereunder, then to amounts due pursuant to such Lease and other amounts related to such Lease or such Equipment. (b) If such remedy is exercised with respect to more than one Lease, Equipment listed in more than one Lease or rights under more than one Lease, then to amounts due pursuant to such Leases pro rata. ARTICLE XIII Section 13.01. Notices. All notices, certificates or other communications under any Lease shall be sufficiently given and shall be deemed given when delivered or mailed by registered mail, postage prepaid, or delivered by overnight courier, or sent by facsimile transmission (with electronic confirmation) to the parties hereto at the addresses immediately after the signatures to this Agreement (or at such other address as either party hereto shall designate in writing to the other for notices to such party) and to any assignee at its address as it appears on the registration books maintained by Lessee. Section 13.02. Binding Effect. Each Lease shall inure to the benefit of and shall be binding upon Lessor and Lessee and their respective successors and assigns. Section 13.03. Severability. In the event any provision of any Lease shall be held invalid or unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision thereof. Section 13.04. Amendments, Changes and Modifications. This Agreement and each Lease may only be amended by Lessor and Lessee in writing. Section 13.05. Execution in Counterparts. This Agreement and each Lease may be simultaneously executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument,provided that only Counterpart No. 1 of each Lease (including the terms and provisions of this Agreement incorporated therein by reference) shall constitute chattel paper for purposes of the applicable Uniform Commercial Code. Section 13.06. Applicable Law. This Agreement and each Lease shall be governed by and construed in accordance with the laws of the State. -22- 4847-2407-5298.1 Section 13.07. Captions. The captions or headings in this Agreement and in each Lease are for convenience only and in no way define, limit or describe the scope or intent of any provisions or sections of this Agreement or any Lease. [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK] [SIGNATiJRE PAGE FOLLOWS] -23- 4847-2407-5298.1 IN WITNESS WHEREOF, Lessor and Lessee have caused this Master Equipment Lease/Purchase Agreement to be executed in their names by their duly authorized representatives as of the date first above written. LESSOR: LESSEE: Banc of America Public Capital Corp 555 California Street, 4th Floor San Francisco, California 94104 Attention: Contract Administration Attention: Fax No.: (415) 765-7373 Fax No.: By: By: Name: Name: Title: Title: Signature Page to Master Equipment Lease/Purchase Agreement 4847-2407-5298.1 LIST OF EXHIBITS Exhibit A Form of Schedule of Property Exhibit B Form of Rental Payment Schedule Exhibit C-1 Form of Incumbency and Authorization Certificate Exhibit C-2 Form of Authorizing Resolution Exhibit D Form of Opinion of Lessee's Counsel Exhibit E Form of Final Acceptance Certificate Exhibit F Form of Self-Insurance Certificate Exhibit G Form of Bank Qualification Designation Exhibit H Form of Notice and Acknowledgement of Assignment Exhibit I Form of Escrow Fund and Account Control Agreement 4847-2407-5298.1 ExHIm A FORM OF SCHEDULE OF PROPERTY NO. Re: Master Equipment Lease/Purchase Agreement, dated as of , between Banc of America Public Capital Corp, as Lessor, and , as Lessee 1. Defined Terms. All terms used herein have the meanings ascribed to them in the above-referenced Master Equipment Lease/Purchase Agreement (the "Agreement"). 2. Equipment. For purposes of the Lease created hereby, the following items of Equipment are hereby included under this Schedule together with all attachments, additions, accessions, parts, repairs, improvements, replacements and substitutions thereto as provided in the Agreement. QUANTITY DESCRIPTION SERIAL NO. MODEL NO. LOCATION 3. Payment Schedule. (a) Rental Payments; Commencement Date. The Rental Payments shall be in such amounts and payable on such Rental Payment Dates as set forth in the Rental Payment Schedule attached to this Schedule as Exhibit B and incorporated herein by this reference, subject to adjustment upon the occurrence of an Event of Taxability as provided in Section 4.06 of the Agreement. Lessee's obligation to pay Rental Payments under the Lease created hereby shall commence on the earlier of (i) the date on which the Equipment listed in this Schedule is accepted by Lessee in the manner described in Section 5.01 of the Agreement, as evidenced by the Final Acceptance Certificate executed by Lessee and substantially in the form of Exhibit E attached to the Agreement, and (ii) the date on which sufficient moneys to acquire and install the Equipment listed in this Schedule are deposited for that purpose with an Escrow Agent pursuant to Section 3.04(c) of the Agreement (the earlier of such two dates being herein referred to as the "Commencement Date"). (b) Prepayment Price Schedule. The Prepayment Price on each Rental Payment Date shall be the amount set forth for such Rental Payment Date in the "Prepayment Price" column of the Rental Payment Schedule attached to this Schedule. The Prepayment Price is in addition to all Rental Payments then due under this Schedule (including the Rental Payment shown on the same line in the Rental Payment Schedule). A-1 4847-2407-5298.1 4. Representations, Warranties and Covenants. Lessee hereby represents, warrants and covenants that its representations, warranties and covenants set forth in the Agreement (particularly Section 2.01 thereof) are true and correct as though made on the Commencement Date. Lessee further represents and warrants that (a) no Material Adverse Change has occurred since the dated date of the Agreement; (b) no Event of Default has occurred and is continuing under any Lease currently in effect; (c) no Event of Non-appropriation under any Lease currently in effect is threatened; (d) no Lease has been terminated as the result of the occurrence of an Event of Default or an Event of Non-appropriation; (e) the governing body of Lessee has authorized the execution and delivery of the Agreement and the Leases pursuant to [Resolution No. ] [Ordinance No. ], approved on , 20 ; (f) the Equipment listed in this Schedule is essential to the functions of Lessee or to the services Lessee provides its citizens; (g) Lessee has an immediate need for, and expects to make immediate use of, substantially all such Equipment, which will be used by Lessee only for the purpose of performing one or more of Lessee's governmental or proprietary functions consistent with the permissible scope of its authority; and (h) Lessee expects and anticipates adequate funds to be available for all future payments or rent due after the current budgetary period. 5. The Lease. The terms and provisions of the Agreement (other than to the extent that they relate solely to other Schedules or Equipment listed on other Schedules) are hereby incorporated into this Schedule by reference and made a part hereof. [OPTION: IF ESCROW AGREEMENT IS USED: 6. Lease Proceeds. The Lease Proceeds that Lessor shall pay to the Escrow Agent in connection with this Schedule is $ , which $ is for deposit into the Escrow Fund. It is expected that by [six (6)] [twelve (12)] [eighteen (18)] months from the date of this Schedule No. , Lessee will have taken possession of all items of Equipment shown above and that the Lessee's final Disbursement Request pursuant to the Escrow Agreement will be signed by Lessee, approved by Lessor and delivered to the Escrow Agent on or before [six (6)] [twelve (12)] [eighteen(18)] months from the date of this Schedule. OR IF VENDOR PAID DIRECTLY USE: 6. Acquisition Amount. The Acquisition Amount for the Equipment listed in this Schedule to be paid to the Vendor(or reimbursed to Lessee) is $ ] [OPTION: IF ESCROW AGREEMENT IS USED: 7. Acquisition Period. The Acquisition Period applicable to this Schedule shall end at the conclusion of the month following the date hereof.] [7][8]. Lease Term. The Lease Term shall consist of the Original Term and consecutive Renewal Terms, with the final Renewal Term ending on , subject to earlier termination pursuant to the Agreement. A-2 4847-2407-5298.1 [8][9]. Prepayment Option Commencement Date. For purposes of Section 10.01 of the Agreement, the Prepayment Option Commencement Date is [9][10]. Contract Rate; Taxable Rate. The Contract Rate for this Schedule is % per annum. The Taxable Rate for this Schedule is % per annum. [OPTION: IF MOTOR VEHICLES ARE BEING FINANCED: [10][11]. Registration. Any Equipment that is a motor vehicle is to be registered and titled in the name of Lessee as registered owner. Lessee shall be responsible for the correct titling of all Equipment leased hereunder. Lessee will cause the original Certificates of Title to be delivered to Lessor for retention in Lessor's files throughout the Lease Term of the Lease created hereby. [OPTION: IF EQUIPMENT BEING FINANCED MAY CONSTITUTE FIXTURES: [11][12]. Lessee hereby represents and warrants for the benefit of Lessor that Lessee is the fee owner of the real estate where the Equipment is and will be located and has good and marketable title thereto, and there exists no pledge, lien, charge or other encumbrance of any nature whatsoever on or with respect to such real estate. Dated: LESSOR: LESSEE: Banc of America Public Capital Corp 555 California Street, 4th Floor San Francisco, California 94104 Attention: Contract Administration Attention: By: By: Name: Name: Title: Title: Counterpart No. of manually executed and serially numbered counterparts. To the extent that the Lease created hereby constitutes chattel paper (as defined in the applicable Uniform Commercial Code), no security or ownership interest herein may be created through the transfer or possession of any Counterpart other than Counterpart No. 1. A-3 4847-2407-5298.1 EXHIBIT B FORM OF RENTAL PAYMENT SCHEDULE PREPAYMENT PRICE RENTAL RENTAL [including PAYMENT PAYMENT INTEREST PRINCIPAL OUTSTANDING prepayment DATE AMOUNT PORTION PORTION BALANCE premium] B-1 4847-2407-5298.1 EXHIBIT C-1 FORM OF INCUMBENCY AND AUTHORIZATION CERTIFICATE The undersigned, a duly elected or appointed and acting [Secretary] [City Clerk] [County Clerk] of ("Lessee") certifies as follows: A. The following listed persons are duly elected or appointed and acting officials of Lessee (the "Officials') in the capacity set forth opposite their respective names below and that the facsimile signatures are true and correct as of the date hereof, and B. The Officials are duly authorized, on behalf of Lessee, to negotiate, execute and deliver the Master Equipment Lease/Purchase Agreement dated as of (the "Agreement") and separate Schedules relating thereto from time to time as provided in the Agreement (collectively, the "Schedules"), each between Lessee and Banc of America Public Capital Corp ("Lessor"), the Escrow Fund and Account Control Agreement dated as of among Lessor, Lessee and as Escrow Agent, and all documents related thereto and delivered in connection therewith (collectively, the "Operative Agreements"), and the Operative Agreements are binding and authorized agreements of Lessee, enforceable in all respects in accordance with their terms. NAME OF OFFICIAL TITLE SIGNATiJRE Dated: By: Name: Title: (The signer of this Certificate cannot be listed above as authorized to execute the Operative Agreements.) C-1-1 4847-2407-5298.1 EXHIBIT C-2 FORM OF AUTHORIZING RESOLUTION A RESOLUTION OF THE GOVERNING BODY OF , AUTHORIZING THE EXECUTION AND DELIVERY OF A MASTER EQUIPMENT LEASE/PURCHASE AGREEMENT WITH BANC OF AMERICA PUBLIC CAPITAL CORP, AS LESSOR, AND SEPARATE SCHEDULES THERETO FOR THE ACQUISITION, PURCHASE, FINANCING AND LEASING OF CERTAIN EQUIPMENT WITHIN THE TERMS HEREIN PROVIDED; AUTHORIZING THE EXECUTION AND DELIVERY OF OTHER DOCUMENTS REQUIRED IN CONNECTION THEREWITH; AND AUTHORIZING ALL OTHER ACTIONS NECESSARY TO THE CONSUMMATION OF THE TRANSACTIONS CONTEMPLATED BY THIS RESOLUTION. WHEREAS, (the "Lessee"), a [city] [county] [school district] [special district] [body corporate and politic] duly organized and existing under the laws of the State/Commonwealth of , is authorized by the laws of the State/Commonwealth of to purchase, acquire and lease personal property (tangible and intangible) for the benefit of the Lessee and its inhabitants and to enter into contracts with respect thereto; and WHEREAS, the governing body of the Lessee (the "Board") has determined that a need exists for the acquisition, purchase and financing of certain property consisting of [insert general description, such as public works equipment, office equipment, public safety vehicles, communications] (collectively, the "Equipment") on the terms herein provided; and WHEREAS, in order to acquire such Equipment, the Lessee proposes to enter into that certain Master Equipment Lease/Purchase Agreement (the "Agreement") with Banc of America Public Capital Corp (or one of its affiliates), as lessor (the "Lessor"), substantially in the proposed form presented to the Board at this meeting, and separate Schedules thereto substantially in the form attached to the Agreement; and WHEREAS, the Board deems it for the benefit of the Lessee and for the efficient and effective administration thereof to enter into the Agreement and separate Schedules relating thereto from time to time as provided in the Agreement for the purchase, acquisition, financing and leasing of the Equipment to be therein described on the terms and conditions therein and herein provided; Now, THEREFORE, BE IT AND IT Is HEREBY RESOLVED by the governing body of the Lessee as follows: C-2-1 4847-2407-5298.1 Section 1. Findings and Determinations. It is hereby found and determined that the terms of the Agreement (including the form of Schedule of Property and the form of Rental Payment Schedule, both attached thereto), in the form presented to the Board at this meeting, are in the best interests of the Lessee for the acquisition, purchase, financing and leasing of the Equipment. Section 2. Approval of Documents. The form, terms and provisions of the Agreement (including the form of Schedule of Property and the form of Rental Payment Schedule, both attached thereto) are hereby approved in substantially the forms presented at this meeting, with such insertions, omissions and changes as shall be approved by [insert title of officials] of the Lessee (the "Authorized Officials") executing the same, the execution of such documents being conclusive evidence of such approval. The Authorized Officials are each hereby authorized and directed to sign and deliver on behalf of the Lessee the Agreement, each Schedule thereto under which a separate Lease (as defined in the Agreement) is created, each Rental Payment Schedule attached thereto and any related exhibits attached thereto if and when required;provided, however, that, without further authorization from the governing body of the Lessee, (a) the aggregate principal component of Rental Payments under all Leases entered into pursuant to the Agreement shall not exceed $ ; (b) the maximum term under any Lease entered into pursuant to the Agreement shall not exceed [seven] years; and (c) the maximum interest rate used to determine the interest component of Rental Payments under each Lease shall not exceed the lesser of the maximum rate permitted by law or [ten percent (10%)] per annum. The Authorized Officials may sign and deliver Leases to the Lessor on behalf of the Lessee pursuant to the Agreement on such terms and conditions as they shall determine are in the best interests of the Lessee up to the maximum aggregate principal component, maximum term and maximum interest rate provided above. The foregoing authorization shall remain in effect for a period of [two] years from the date hereof during which the Authorized Officials are authorized to sign and deliver Leases pursuant to the Agreement on the terms and conditions herein provided and to be provided in each such Lease. Section 3. Other Actions Authorized. The officers and employees of the Lessee shall take all action necessary or reasonably required by the parties to the Agreement to carry out, give effect to and consummate the transactions contemplated thereby (including the execution and delivery of Final Acceptance Certificates, Escrow Agreements and any tax certificate and agreement, as contemplated in the Agreement) and to take all action necessary in conformity therewith, including, without limitation, the execution and delivery of any closing and other documents required to be delivered in connection with the Agreement and each Lease. Section 4. No General Liability. Nothing contained in this Resolution, the Agreement, any Lease, any Escrow Agreement nor any other instrument shall be construed with respect to the Lessee as incurring a pecuniary liability or charge upon the general credit of the Lessee or against its taxing power, nor shall the breach of any agreement contained in this Resolution, the Agreement, any Lease, any Escrow Agreement or any other instrument or document executed in connection therewith impose any pecuniary liability upon the Lessee or any charge upon its general credit or against its taxing power, except to the extent that the Rental Payments payable under each Lease entered into pursuant to the Agreement are limited obligations of the Lessee, subject to annual appropriation, as provided in the Agreement. C-2-2 4847-2407-5298.1 Section 5. Appointment of Authorized Lessee Representatives. The and of the Lessee are each hereby designated to act as authorized representatives of the Lessee for purposes of each Lease and the related Escrow Agreement until such time as the governing body of the Lessee shall designate any other or different authorized representative for purposes of the Agreement and any Lease or Escrow Agreement. Section 6. Severability. If any section, paragraph, clause or provision of this Resolution shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this Resolution. Section 7. Effective Date. This Resolution shall be effective immediately upon its approval and adoption. The undersigned, a duly elected or appointed and acting [Secretary] [City Clerk] [County Clerk] of the Lessee identified in the above Resolution No. (the "Resolution"), hereby certifies that the Resolution is a full, true and correct copy of such Resolution as adopted by the governing body of the Lessee on , 20 . The Resolution is in full force and effect on the date hereof and has not been amended, modified or otherwise changed by the governing body of the Lessee since the date of adoption of the Resolution. DATED this day of , 20 . Name: Title: C-2-3 4847-2407-5298.1 EXHIBIT D FORM OF OPINION OF LESSEE'S COUNSEL (to be typed on letterhead of counsel) Banc of America Public Capital Corp 555 California Street, 4th Floor San Francisco, California 94104 Re: Schedule of Property No. , dated to Master Equipment Lease/Purchase Agreement, dated as of , between Banc of America Public Capital Corp, as Lessor, and as Lessee Ladies and Gentlemen: As legal counsel to ("Lessee"), I have examined (a) an executed counterpart of that certain Master Equipment Lease/Purchase Agreement, dated as of (the "Agreement") and Exhibits thereto, between Banc of America Public Capital Corp, as lessor (`Lessor"), and Lessee; (b) an executed counterpart of Schedule of Property No. , dated , between Lessor and Lessee, which incorporates by reference the terms and provisions of the Agreement (such Schedule together with such incorporated terms and provisions are herein referred to collectively as the "Original Schedule"), has attached the Rental Payment Schedule with respect thereto (the "Original Rental Payment Schedule") executed by Lessee, and provides for the lease of certain property listed in the Original Schedule (the "Equipment"); (c) an executed counterpart of that certain Escrow Fund and Account Control Agreement dated as of (the "Escrow Agreement"), among Lessor, Lessee and , as Escrow Agent; (d) a certified copy of the ordinances or resolutions of the governing body of Lessee which, among other things, authorize Lessee to execute the Agreement, the Original Schedule, the Original Rental Payment Schedule, the Escrow Agreement and all additional Schedules of Property and related rental payment schedules to be entered into pursuant to the Agreement (each of which is herein referred to as an "Additional Schedule") and to be executed and delivered by the same authorized officers on behalf of Lessee in substantially the same manner and in substantially the same form as the Original Schedule; and (e) such other opinions, documents and matters of law as I have deemed necessary in connection with the following opinions. The Original Schedule, including the terms and provisions of the Agreement incorporated therein by reference, and the related Original Rental Payment Schedule are herein collectively referred to as the "Lease. " Any Additional Schedule, which incorporates by reference the terms and conditions of the Agreement, and the related rental payment schedule are herein collectively referred to as an "Additional Lease. " Based on the foregoing, I am of the following opinions: 1. Lessee is a [city] [county] [school district] [special district] [body corporate and politic] duly organized and existing under the laws of the State, and [has a D-1 4847-2407-5298.1 substantial amount of the following sovereign powers: (a)the power to tax, (b) the power of eminent domain, and (c)police power] [is a political subdivision of a state within the meaning of Section 103(c) of the Internal Revenue Code of 1986, as amended (the "Code") and the obligations of Lessee under the Lease constitute, and under each Additional Lease will constitute, an obligation of Lessee within the meaning of Section 103(a) of the Code, notwithstanding Section 103(b) of the Code]. 2. Lessee has the requisite power and authority to lease, purchase and acquire the Equipment and to execute and deliver the Lease, the Escrow Agreement and each Additional Lease and to perform its obligations under the Lease, the Escrow Agreement and each Additional Lease. 3. The Lease, the Escrow Agreement and each Additional Lease have been duly authorized and approved and have been or, with respect to each Additional Lease, will be, duly executed and delivered by and on behalf of Lessee. Assuming due authorization, execution and delivery thereof by Lessor, each of the Lease and the Escrow Agreement constitutes, and each Additional Lease will constitute, the legal, valid and binding obligation of Lessee, enforceable against Lessee in accordance with their respective terms, except to the extent limited by State and federal law affecting creditor's remedies and by bankruptcy, reorganization, moratorium or other laws of general application relating to or affecting the enforcement of creditors' rights. 4. The authorization, approval, execution and delivery of the Lease, the Escrow Agreement and the Additional Leases and all other proceedings of Lessee relating to the transactions contemplated thereby have been performed in accordance with all open meeting laws, public bidding laws and all other applicable state or federal laws. 5. There is no proceeding pending or threatened in any court or before any governmental authority or arbitration board or tribunal that, if adversely determined, would adversely affect the transactions contemplated by the Agreement, the Lease, the Escrow Agreement or any Additional Lease or the rights of Lessor or its assigns, as the case may be, in the Equipment under the Lease or any Additional Lease or other collateral thereunder. [6. The portion of rentals designated as and constituting interest paid by Lessee and received by Lessor is excluded from Lessor's gross income for federal income tax purposes under Section 103 of the Code and is exempt from State of personal income taxes; and such interest is not a specific item of tax preference or other collateral for purposes of the federal individual or corporate alternative minimum taxes.] D-2 4847-2407-5298.1 All capitalized terms herein shall have the same meanings as in the Agreement, the Lease or the Escrow Agreement, unless otherwise provided herein. Lessor and its successors and assigns with respect to any Lease or Additional Lease, and any counsel rendering an opinion on the tax-exempt status of the interest components of the Rental Payments under the Lease or any Additional Lease, are entitled to rely on this opinion. Printed Name: Signature: Firm: Dated: Address: Telephone No.: D-3 4847-2407-5298.1 EXHIBIT E FORM OF FINAL ACCEPTANCE CERTIFICATE Banc of America Public Capital Corp 555 California Street, 4th Floor San Francisco, California 94104 Re: Schedule of Property No. , dated to Master Equipment Lease/Purchase Agreement, dated as of , between Banc of America Public Capital Corp, as Lessor, and as Lessee Ladies and Gentlemen: In accordance with the Master Equipment Lease/Purchase Agreement described above (the "Agreement"), the undersigned Lessee hereby certifies and represents to, and agrees with, Lessor as follows: 1. All of the Equipment listed in the above-referenced Schedule of Property (the "Schedule")has been delivered, installed and accepted on the date hereof. 2. Lessee has conducted such inspection and/or testing of the Equipment listed in the Schedule as it deems necessary and appropriate and hereby acknowledges that it accepts the Equipment for all purposes. 3. Lessee is currently maintaining the insurance coverage required by Section 7.02 of the Agreement. 4. Lessee hereby reaffirms that the representations, warranties and covenants contained in the Agreement and incorporated into the Schedule by reference are true and correct as of the date hereof. 5. (a)No event or condition that constitutes, or with notice or lapse of time, or both, would constitute, an Event of Default exists at the date hereof under any Lease currently in effect; (b) no Material Adverse Change has occurred since the dated date of the Agreement; (c) no Event of Non-appropriation under any Lease currently in effect has been threatened; and (d) no Lease has been terminated as the result of the occurrence of an Event of Default or an Event of Non-appropriation. E-1 4847-2407-5298.1 Capitalized terms used, but not defined, in this Final Acceptance Certificate shall have the same meanings as when such terms are used in the Agreement. Date: LESSEE: By: Name: Title: E-2 4847-2407-5298.1 Exxrsrr F FORM OF SELF-INSURANCE CERTIFICATE Banc of America Public Capital Corp 555 California Street, 4th Floor San Francisco, California 94104 Re: Schedule of Property No. , dated , to Master Equipment Lease/Purchase Agreement, dated as of , between Banc of America Public Capital Corp, as Lessor, and , as Lessee In connection with the above-referenced Schedule of Property (the "Schedule (the "Lessee") hereby warrants and represents to Banc of America Public Capital Corp the following information. The terms capitalized herein but not defined herein shall have the meanings assigned to them in the Agreement incorporated in the Schedule by reference. 1. The Lessee is self-insured for damage or destruction to the Equipment listed in the Schedule (herein, the "Equipment"). The dollar amount limit for property damage to the Equipment under such self-insurance program is $ . [The Lessee maintains an umbrella insurance policy for claims in excess of Lessee's self-insurance limits for property damage to the Equipment which policy has a dollar limit for property damage to the Equipment under such policy of$ .] 2. The Lessee is self-insured for liability for injury or death of any person or damage or loss of property arising out of or relating to the condition or operation of the Equipment. The dollar limit for such liability claims under the Lessee's self-insurance program is $ . [The Lessee maintains an umbrella insurance policy for claims in excess of Lessee's self-insurance limits for liability which policy has a dollar limit for liabilities for injury and death to persons as well as damage or loss of property arising out of or relating to the condition or operation of the Equipment in the amount of$ [3]. The Lessee maintains a self-insurance fund. Monies in the self-insurance fund [are/are not] subject to annual appropriation. The total amount maintained in the self-insurance fund to cover Lessee's self-insurance liabilities is $ [Amounts paid from the Lessee's self-insurance fund are subject to a dollar per claim of$ ] F-1 4847-2407-5298.1 [3]. The Lessee does not maintain a self-insurance fund. The Lessee obtains funds to pay claims for which it has self-insured from the following sources: Amounts payable for claims from the such sources are limited as follows: 4. Attached hereto are copies of certificates of insurance with respect to policies maintained by Lessee. LESSEE: By: Name: Title: F-2 4847-2407-5298.1 EXHIBIT G FORM OF BANK QUALIFICATION DESIGNATION The undersigned, a duly authorized official of (the "Lessee") certifies in connection with Schedule of Property No. , dated , which incorporates by reference the terms and provisions of that certain Master Equipment Lease/Purchase Agreement dated as of (such Schedule of Property and incorporated terms and provisions are herein referred to as the "Lease"), each between Banc of America Public Capital Corp and Lessee, as follows: 1. The obligations evidenced by the Lease are not "private activity bonds" as defined in Section 141 of the Internal Revenue Code of 1986, as amended (the "Code"); 2. The Lessee hereby designates the principal components of the Rental Payments payable under the Lease as "qualified tax-exempt obligations" for purposes of Section 265(b)(3) of the Code; 3. The reasonably anticipated amount of tax-exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the Lessee (and all entities treated as one issuer with the Lessee, and all subordinate entities whose obligations are treated as issued by the Lessee) during the current calendar year will not exceed $10,000,000; and 4. Not more than $10,000,000 of obligations issued by the Lessee during the current calendar year have been designated for purposes of Section 265(b)(3) of the Code. DATE: LESSEE: By: Name: Title: G-1 4847-2407-5298.1 EXHIBIT H FORM OF NOTICE AND ACKNOWLEDGEMENT OF ASSIGNMENT Dated BANC OF AMERICA PUBLIC CAPITAL CORP ("Assignor") hereby gives notice that, as of , 20 , it has assigned and sold to ("Assignee") all of Assignor's right, title and interest in, to and under Schedule of Property No. , dated (including the Rental Payment Schedule attached thereto, the "Schedule"), which incorporates by reference the terms and provisions of that certain Master Equipment Lease/Purchase Agreement dated as of (the "Agreement"), each between Assignor and ("Lessee"), together with all exhibits, schedules, riders, addenda and attachments related thereto, and all certifications and other documents delivered in connection therewith, the Rental Payments and other amounts due under the Lease (as such term is hereinafter defined), all of Assignor's right, title and interest in the Equipment listed in the Schedule and all of Assignor's right, title and interest in, to and under the Escrow Fund and Account Control Agreement dated as of , 20 (the "Escrow Agreement"), among Lessee, Assignor and Deutsche Bank Trust Company Americas, as Escrow Agent, together with the Escrow Fund related thereto (collectively, the "Assigned Property"). For purposes of this Notice and Acknowledgment of Assignment (the "Acknowledgment"), "Lease" means collectively the Schedule and the terms and provisions of the Agreement incorporated therein by reference, together with all exhibits, schedules, riders, addenda and attachments related thereto, and all certifications and other documents delivered in connection therewith. The term "Lease" specifically excludes all other Schedules of Property entered into under the Agreement and rental payments other than with respect to the Schedule. Each capitalized term used but not defined herein has the meaning set forth in the Agreement. 1. Lessee hereby acknowledges the effect of the assignment of the Assigned Property and absolutely and unconditionally agrees to deliver to Assignee all Rental Payments and other amounts coming due under the Lease in accordance with the terms thereof on and after the date of this Acknowledgment. 2. Lessee hereby agrees that: (i) Assignee shall have all the rights of Lessor under the Lease and all related documents, including, but not limited to, the rights to issue or receive all notices and reports, to give all consents or agreements to modifications thereto, to receive title to the Equipment in accordance with the terms of the Lease, to declare a default and to exercise all rights and remedies thereunder in connection with the occurrence of an Event of Non-appropriation or an Event of Default; and (ii) except as provided in Section 3.03 of the Agreement, the obligations of Lessee to make Rental Payments and to perform and observe the other covenants and agreements contained in the Lease shall be absolute and unconditional in all events without abatement, diminution, deduction, set-off or defense. H-1 4847-2407-5298.1 3. Lessee agrees that, as of the date of this Acknowledgment, the following information about the Lease is true, accurate and complete: Number of Rental Payments Remaining Amount of Each Rental Payment $ Total Amount of Rents Remaining $ Frequency of Rental Payments Next Rental Payment Due Funds Remaining in Escrow Fund $ 4. The Lease remains in full force and effect, has not been amended and no event of default (or event which with the passage of time or the giving of notice or both would constitute a default) or threatened non-appropriation has occurred thereunder. 5. Assignor hereby acknowledges the transfer restrictions imposed by Section 11.01 of the Agreement and confirms that the assignment to Assignee has been made in accordance with the provisions of that Section. 6. Any inquiries of Lessee related to the Lease and any requests for disbursements from the Escrow Fund, if applicable, and all Rental Payments and other amounts coming due pursuant to the Lease on and after the date of this Acknowledgment should be remitted to Assignee at the following address (or such other address as provided to Lessee in writing from time to time by Assignee): ACKNOWLEDGED AND AGREED: LESSEE: [FOR EXHIBIT PURPOSES ONLY] By: Name: Title: ASSIGNOR: BANC OF AMERICA PUBLIC CAPITAL CORP [FOR EXHIBIT PURPOSES ONLY] By: Name: Title: H-2 4847-2407-5298.1 EXHIBIT I ESCROW FUND AND ACCOUNT CONTROL AGREEMENT I-I 4847-2407-5298.1 Loan Amortization - 1.8566% date funding payment interest principal balance --------- ------------ ----------- ----------- ----------- ------------ 5/15/2015 $ 3017179.00 $ 3017179.00 10/15/2015 $ 287884.08 $ 27329.92 $ 267554.16 $ 2747624.84 4/15/2016 $ 27549.39 $ 27549.39 $ - $ 2747624.84 10/15/2016 $ 287884.08 $ 27549.39 $ 267334.69 $ 2487290.15 4/15/2017 $ 27304.92 $ 27304.92 $ - $ 2487290.15 10/15/2017 $ 28,884.08 $ 27304.92 $ 26,579.16 $ 221,710.99 4/15/2018 $ 27058.18 $ 27058.18 $ - $ 221,710.99 10/15/2018 $ 287884.08 $ 27058.18 $ 267825.90 $ 1947885.09 4/15/2019 $ 17809.15 $ 17809.15 $ - $ 1947885.09 10/15/2019 $ 287884.08 $ 17809.15 $ 277074.93 $ 1677810.16 4/15/2020 $ 17557.81 $ 17557.81 $ - $ 1677810.16 10/15/2020 $ 287884.08 $ 17557.81 $ 277326.27 $ 1407483.89 4/15/2021 $ 17304.14 $ 17304.14 $ - $ 1407483.89 10/15/2021 $ 28,884.08 $ 17304.14 $ 27,579.94 $ 112,903.95 4/15/2022 $ 17048.11 $ 17048.11 $ - $ 112,903.95 10/15/2022 $ 287884.08 $ 17048.11 $ 277835.97 $ 857067.98 4/15/2023 $ 789.70 $ 789.70 $ - $ 857067.98 10/15/2023 $ 287884.08 $ 789.70 $ 287094.38 $ 567973.60 4/15/2024 $ 528.90 $ 528.90 $ - $ 567973.60 10/15/2024 $ 287884.08 $ 528.90 $ 287355.19 $ 287618.41 4/15/2025 $ 265.67 $ 265.67 $ - $ 287618.41 10/15/2025 $ 287884.08 $ 265.67 $ 287618.41 $ (0.00) ----------- ---------- ---------- ---------- $ 3017179.00 $ 331,940.89 $ 30,761.89 $3017179.00