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HomeMy WebLinkAboutPRELIM OFFCL STATMNT 11-20-95FRELIMXNARY OFFI~ STATEMENT DATED , 1995 In the opinion of Jo~ Hell Hill & White, · Profcasiontl Law Corporation, Bond Court.l, ba.uxl on c=~isting laws, regulations, rul~gs, and court decisions end assuming, among othcr m~t~'s, oompILtnec with ce..rtt~ eovem.nts, intea'est on tl~ ~ A Bonds is excluded fi-om IL'toss inoon~ for fods;ral income Utx purposes end is ea~mpt from Sta~ of CaliJ'ornia personal ineom~ ta.~es. In thc opinion of Bond Counsel, int~t on thc Seri~ A Bonds is not · specific pr~ferenc~ itc~n for purpos~ of tl~ fecka'sJ individutl or 'corporate alt~'nafivc minimum taxes, although Bond Coun~l observes that it is included in adjustod current eantings in e, tioula~g corporate alternative minimum ta.x~ble income. Bond Counsel r..xprease~ no opinion ~gtrding oth~ federal income tax oonseclu~c~s re. la. ting to thc n~.cru~ or _rec,.pt of interne on thc Series A Bonds. So; "TAX EXEM~ON" ~rein. NEW ISSUE - BOOK-ENTRY Oh~LY C~y ,000,000. OF TUSTIN R Lhnited O~i~. t!o.n.I, mp£.ov, em~ent.,Bo..nds ,. e~se~ment instruct r~o. ~-~ (l'usun ~,ancn) Series A RATINGS: Moody's (to come) (See "RATIN'GS.~ herein.) Dated: A~ ~ Herein Price: 100% Due: Septemb~ 2, 2013 'The $43,000,000' City of Tustin Limited Obligation Improvement Bonds, Reas~~t Di~'ict No. 95-2 ~ Ranch), Sa-ica A (tbe 'Series A Bonds') tr~ b~ing issued pursuant to the Refundi~.g Act of 1984 for 1915..h~provement Act Bond~ (the 'Act ) az~ further pursuant to a Fise. tl Agent Agreement, ds.t~ ts of ,1995 (thc Fisctl Agent Agreement ), bctwec~ the City of Tustin (thc: 'City') ~nd Sta~~ Bank ~nd Trust Company of Ca.omit, N.A., ts rue. el agent (the 'Fise~ Agent'), and a~v secured b~, oorta~ unpa.id rea~easments levied by the City pursu&nt to the Act upon e~tutin pt'rech of lend within utid Retsseasment District No. 95-2 Crustm Ranch) (thc 'Reu~sment District'). Furthermore, the Series A Bonds initially have thc benefit of a~ h't~vocabl¢ dh'cot Pay l.~r of Cr~iit (the 'Lattor of Credit') issued by KREDIETBANK N.V., New York Branch The Letter of Credit will permit the Fiscal Agent, pursuant to the Fiscal Agent Agreement, to draw on the Lettor of Credit up to an amounl sufficient to pay (l) thc princil~l of thc Series A Bonds wh~ duc, (2) thc puroh~c prie~ of S4~'iea A Bond~ ~ ~ purchtsed purstmnt to tenders and that a~ not rana~cted, end (3) not leas tha~ 50 days interne a.,-.crued on thc-Series A Bonds, tU ts mor~ fully d~:~en'bed in this Officitl S~te~nent. Thc Lettc:r of Credit cxpiz~ on September 15, 2002, or on thc etrlicr oecu~ of oe.r~in events described in this Official Statement. Sec 'THE LETTER OF CREDIT AND THE REIMBURSEMENT AGREEMENT- Thc'Init~ Letter of Credit' har,~, On thc frith BusineH Day prior to thc expiration or termination of thc Letter of Credit, thc Series A Bonds will be sub.~ct to mutdatory tender for purehuc. At their issmnce, thc Scriea A Bonds will beer intc:re~t ~t a Ds~ly ~ _,_4_~__crmined for each day az~d Payable on ~ fu"st Business Day of each month, commencing ,1995; thereaf~r, thc Series A BOnds may bea. r inter~t ~t a Daily Rat~, a Wockly Ra~, a Montl0y Ra~, a Semi- Annu~l l~te, a~ Extended Porte, a VIP P.~c, or a Fixed Rets, ts determined from time to time in -_ecorclanec with thc Fisctl Agent Agreement. Thc maximum interne rate on thc Series A Bonds is thc le. sscr of thc ~gheat rs~ tllowed for thc Series A Bonds by Cz. lifornia law from time to time in effect or thc rate used to compute thc amount avaib, blc for drawing under thc l..e~r of Credit to pay interne (curtly 12%). Thc Series A Bonds arc subject to mandatory and optional redemption by thc City before maturity, to mandat~ry purchase under ccrt~i: circumsttnee~, end under cerutin cireumsumeea wi]J bc purctmsed on thc demand ofthch' Owncrs, u described in th~ Official Statement. Sec 'THE SERIES A BONDS - Redemption,' 'THE SERIFS A BONDS - Manda~ry Purchtsc,' and 'THE SERIFS A BONDS - Tenders." Thc Sc~ie~ A Bonds will be issuablc u fully r~gi~tered bonds in deno~tions of $100,000 or a~y int~grtl multiple thcrenf (cxeelx one bond in an odd amount, if necessary), and ~ continue ts such while thc Series A Bonds bear interest ~ a Dnily R,u~, Wee~y Ra~, Monthly R~tc, or VIP R,u~. While thc Series A Bonds bear interest at a Semi-Annual R~tc, Extended Ra~ or F~xed Rate, thc Series A Bonds will be issuablc in denomin~ons of $5,000 or thy integntl multiple thcrenf. · Thc Series A Bonds initially ~ be r~gister~ in thc name of C.~c & Co., u nominee of'Thc Depository Trust Company, New York, New York ('DTC"), which wi.U act ts Bond D~?. sitory for thc Scrie~ A Bonds. Purchasers of interests in thc Seri~ A BOnds will not _r~__'.vc physictl delivery of bond oertifie~tea, except u described hcr~in. Individutl pur~hues of inu:reats in thc Series A BOnds initia~y will be n~dc in book-entry form only in thc authorized denomiz~tions. Ownership inure, au in thc Series A BOnds, end U~nsfers thereof, wi~ be rc~orded in book-entry form by Ptrticipants (u defined her~in), and thc interests of l~rticiptnts ~ 'be r~.,o~ed in book-entry form by DTC, ts deacribod h~. Payment of inter~t on and principtl, r~emption price and, with reapect to tendered Series A Bonds, purckue price of the ~ A Bonds, will be rrmdc by thc Fi~.~ Agent fi'om funds avs~J~blc under thc Fiscal Agent A~'oc~nent, u cleaeribed herc~n, to C. edc& Co., ts ~gistez~ owner of thc ~ A Bonds, to be subs~luenfly disbursed to thc Participants u further deacribod herein. Sec "I'HE S~ A BONDS - Book-Entry System' herein. Neither the faith and credit nor the taxing power of the City, the State of California or any ~ subdlvis~on tbermf, ineiudi~ the County of Ora~e, is pledged to the payment of the Ser~ A Bonds. ~ cov~ page contnins informttion for n:fcrenec only. It is not a sunmm-y of this iuu~. Investors must ~ t~ entiz~ Off~is.l Sta~ment in order to rna~ an informed investment 6cession about thc ~ A Bonds. Thc Series A Bonds trc offered, whao, ts end i~ i~sued ~nd acoqx~ by thc Undcrwri~r, subject to &pprovaJ u to their vtlidity by Jone~ n Hell Hill & White, a Professional Law Corporation, San Fru~c~, Caroms, Bond Comuci, a.~ subject to oerttin other oo6ditions. ~ ~ lcgtl n~tters wU] be. ~used upon for thc Underwriter by its cotmscl, Orrick, Hcrrington & Sutol]~fc, Sam Francisco, "' Ca/ifom~, and for thc Cnty by Rourkc, Woodruff & SpradUn, a Profeasiona.l Corporation, Ortngc, Cal~orni~. It is tnticiptted t~t thc Series A Bonds will be avti~blc for delivery in book-entry form in New York, New York, on or about ,1995. ' PaineWebber Incorporated patecl ,1995 .~ * Pr~~, subject to change. $F2-37856.4 40r/9-5=/.s.q4- 11/07/95 The information contained in this Official Statement (which includes the Appendices) has been obtained from the City, Kredietbank N.V., New York Branch (the "Letter of Credit Bank") and other sources deemed reliable. No representation is made, however, as to the accuracy or completeness and such .information, and nothing contained in this Official Statement is, or shall be relied upon as, a promise or representation by the PaineWebber Incorporated (the "Underwriter'). This Official Statement is submitted in connection with the sale of the securities described in it and may not be reproduced or used, in whole or in part, for any other purpose. The information contained in this Official Statement is subject to change without notice and neither the delivery of this Official Statement nor any sale made by means of it shall, under any circumstances, create any implication that there have not been changes in the affairs of the City or the Letter of Credit Bank since the date of this Official Statement. No dealer, salesman or any other person has been authorized by the City, the Letter of Credit Bank or the Underwriter tO give any information or to make any representation other than as contained in this Official Statement in connection with the offering described in it and, if given or made, such other information or representation must not be relied upon as having been authorized by any of the foregoing· This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy any securities other than those described on the cover page, nor shall there be any offer to sell, solicitation of an offer to buy or sale of such securities by any person in any jurisdiction in which it is unlawful for such person to make such offer~ solicitation or sale. TABLE OF CONTENTS Pa~e SI~-I-ECTED INFORMATION REGARDING THE SERIES A BONDS ........... iii ,INTRODUCTION · · · · · · · · · · · · · , · , . . . · , ~ . · , · . · , · · · · · · · . · · . · · , , 1 SOURCES AND USES OF FUNDS THE REFUNDING PLAN THE REASSESSMENT DISTRICT ................................. 7 THE SERIFS A BONDS ....................................... 8 THE LETI'ER OF CREDIT AND THE REIMBURSEMENT AGREEMENT ....... 22 THE FISCAL AGENT ........................ · ................ 25 RATINGS · *' · '' · · · -- · '- · · · .. · · · · · · · · · · · · · · · . · · · · · · · . · . . · . .30 O~ LEGAL ]~At~R$ .......... ' ........................... 32 ,, APPENDIX A - The City of Tusfin ................................ A;'i APPENDIX B - Kredietbank N.V., New York Branch APPENDIX C - Fora of Legal Opinion of Bond Counsel .................. C-1 APPENDIX D - Reassessment Diagram ............................. D-1 APPENDIX E- List of Parcels ...................... ' E-1 ii' SELECTED INFORMATION REGARDING THE SERIES A BONDS The following presents summary information regarding the terms of the Series A Bonds and is qualified in its entirety by reference to the documents described and the more detailed descriptions appearing in this Official Statement. No person is authorized to make offers to tel/, or solicit offers to buy, the Series A Bonds unless the entire Official Statement is delivered in connection with the offer or solicitation. Certain terms used in this summary are defined hereafter in this Official Statement.. Any terms not defined in this Official Statement have the meanings attributed to them in the Fiscal Agent Agreement. Denomination of Bonds .......... Individual purchases of Series A Bonds, as initially issued and so long as they bear interest at a Daily Rate, will be made in book-entry form only in the denomination of $100,000 or integral multiples thereof (except one bond in an odd amount, if necessary). Book-Entry System ............. The Series A Bonds initially will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ('DTC'), which will act as bond depository (the' 'Bond Depository") for the Series A Bonds. Purchasers of interests in the Series A Bonds will not receive physical delivery of bond certificates, except as described herein. Ownership interests in the Series A Bonds, and transfers thereof, will be recorded in book-entry form by Participants (as defined herein) and the interests of Participants will be recorded in book-entry form by DTC, as described herein. Payment of interest on and principal, redemption price and, with respect to tendered Series A Bonds, purchase price of the Series A Bonds, will be made by the Fiscal Agent from funds available under the Fiscal Agent Agreement (described herein) to Cede & Co., as registered owner of the Series A Bonds, to be subsequently disbursed to the beneficial owners as further described herein. See 'THE SERIES A BONDS - Book- Entry System." In the event thc Book-Entry System is discontinued with'restx~t to the Series A Bonds as described under 'THE SERIES A BONDS-Book-Entry System-Discontinuance of D TC Services," different requirements will apply to transfers and demands for purchase of Series A Bonds. See 'THE SERI~ A BONDS-Tenders." Initial Rate .................. The Series A Bonds will initially bear interest accruing from their date of issuance at a Daily Rate. When the Series A Bonds bear interest at a Daily Rate, interest will City's OptiOn to Designate Interest Rate Determination Method .................. · ..... Redemption of Bonds ............ be determined as described under "THE SERIES A BONDS,Interest - Daily Rate" and will accrue from and including the first day of each calendar month (except that 'during the initial interest period interest shall accrue from and including the dated date of the Series A Bonds) through the last day of the month and will be payable on the first Business Day of the following month, commencing ~, 1995. See 'THE SERIES A BONDS-Interest-Daily Rate." The City may elect to change the type of interest rate borne by'the Series A Bonds (i.e., Daily, Weekly, Monthly, Semi-Annual, Annual, VIP or Fixed). No change in interest rate may be made after the Series A Bonds have commenced to bear interest at a Fixed Rate. See "THE SERIF. S A BONDS-Interest.' The interest rate on the series A Bonds may not exceed the lesser of the maximum rate per annum from time to time permitted for the Series A Bonds by California law or the rate used to compute the interest portion available for drawing under the Letter of Credit (currently 1,2 %). The Series A Bonds are subject to mandatory purchase upon the change of the interest rate on the Series A Bonds from one interest rate mode to another. When the Series A Bonds bear interest at a Daily Rate, Weekly Rate or Monthly Rate, the Series A Bonds may be redeemed at the option of the City, in whole of in part, in authorized denominations, on the first day of each calendar month, at their principal amount plus accrued interest to the redemption date, without premium. When the Series A Bonds bear interest at a Semi-Annual Rate, Annual Rate, Fixed Rate or VIP Pricing Rate, the Series A Bonds may be redeemed at the option of the City, in authorized denominations, in whole or in part, as described herein. See 'THE SERIES A BONDS- Redemption." The'Series A B~nds are subject to mandatory redemption in part on September 2 of each year, commencing September 2, 1996. -8l:r2-37~62.4 iv Mandatory Purchase of Bonds .... Owner's Right to Tender Bonds.. Sources of Payment for the Bonds ............. ' ....... The Series A Bonds are subject to mandatory purchase upon a change in the interest rate determination method, upon the substitution of the Letter of Credit or five Business Days prior to the expiration or termination of the Letter of Credit. In addition, Series A Bonds ~g interest at a VIP Pricing Rate are also subject to mandatory purchase on the next succeeating Rate Determination Date. See 'THE SERIFS A BONDS- Mandatory Purchase.' When the Series A Bonds bear interest at a Daily Rate, an. Owner of a Series A Bond may t~nder his or her Series A Bond for purchase on any Business Day (a) if such Series A Bond is held in book-entry form, upon telephonic notice, immediately confirmed in writing, to the Remarkefing Agent (initially PaineWebber Incorporated) by 10:30 a.m., New York City time, on the day the Owner wishes to tender his or her Series A Bond, or Co) if such Series A Bond is held directly by the Owner, upon telephonic notice, immediately confu'med in writing, to the Remarkefing Agent by 10:30 a.m., New York City time, on the day the Owner wishes to tender his or her Series A Bond and delivery of such Series A Bond to the Fiscal Agent by 12:00 p.m., New York City time. See ~THE SERIES A BONDS- Tenders-Daily Rate Tender." When the Series A Bonds bear interest at a Weekly Rate, Monthly Rate, Semi-Annual Rate or Annual Rate, an Owner of a Series A Bond may tender the Bond for purchase as described in "THE SERIES A BONDS- Tenders-Weekly or Monthly Rate Tender,~ ~-Semi-Annual or Annual Rate Tender.~ Each payment for a Series A Bond tendered by its Owner as described above will be made in immediately available funds in New York, New York. The purchase price will be the principal amount of the Series A Bond plus any accrued interest to the date of purchase. Each separate group of Series A Fixed Rate Bonds are payable from the installments collected, on account of the specific unpaid Reassessments on the parcels of property designated by the City, pursuant to the Fiscal Agent A. greement, to be represented by such group of Series A $F2.37~62 Initial Letter of Credit ....... Fixed Rate Bonds. The Series A Variable Bonds are paYable frOm 'the proceeds of draws on the Letter of Credit, and for any period, if any, during which no Letter'of Credit is in effect, any Outstanding Series A Variable Bonds, if any, will be payable from the installments collected on account of all unpaid Reassessments not so designated by the City. The Letter of Credit Bank will issue an irrevocable direct pay Letter of Credit for the purpose of paying the principal of, interest on, and the purchase price of, the Series A Variable Bonds. The Letter of Credit will expire on September 15, 2002 or on the earlier occurrence of certain events. See "THE LETfP_.,R OF CREDIT AND THE REIMBURSEMENT AGREEMENT - The Initial Letter of Credit." The Letter of Credit will be issued in favor, of the Fiscal Agent and will permit the Fiscal Agent to make drawings for the payment of (i) the principal of the Series A Variable Bonds when due at maturity or on acceleration or redemption, or the principal portion of the purchase price of Series A Variable Bonds that are not remarketed, and (ii) not less than 50 days' accrued interest on the Series A Variable Bonds. Under certain circumstances, the City may replace the initial Letter of Credit with an alternate Letter of Credit or other qualified credit facility. See "THE LETTER OF CREDIT AND THE REIMBURSEMENT AGREEMENT - Alternate Letter of Credit or Other Credit Facilities." The Series A Bonds will be subject to mandatory purchase on any such substitution date. See "THE SERIFS A VARIABLE'BONDS-Mandatory Purchase-Mandatory Purchase on the Substitution of Letter of Credit." $F2.37862.4 vi CITY OF TUSTIN (Orange County, California) MEMBERS OF THE CITY COUNCIL Jim Potts, Mayor Tracy A. Worley, Mayor Pro Tem' Thomas R. Saltarelli, Councilmember Mike Doyle, Councilmember Jeffery M. Thomas, Councilmember CITY STAFF William Huston, City Manager Ronald A. Nault, Finance Director Valerie Crabil, City Clerk Tim Serlet, Public Works Director PROFESSIONAL SERVICES Bond Counsel Jones Hall Hill & White, A Professional Law Corporation San Francisco, California City Attorney Rourke, Woodruff & Spradlin, A Professional Corporation Orange, California Financial Advisor Baffle Wells Associates San Francisco, California Fiscal Agent State Sweet Bank and Trust Company of California, N.A. Los Angeles, California $43,000,000' CITY OF TUSTIN Limited Obligation Improvement Bonds Reassessment District No, 95-2 (Tustin Ranch) Series A INTRODUC~ON This Official Statement, including the cover, the table of contents, the selected information pages and the APlx~ndices, is provided to furnish information in connection with the sale by the City of Tustin (the "City") of its $43,000,0(~* aggregate principal amount of Limited Obligation Improvement Bonds, Re. assessment District No. 95-2 Crustin Ranch), Series A (the "Series A Bonds"). The Series A Bonds will be issued pursuant to a Fiscal Agent Agreement, dated as of , 1995 (the "Fiscal Agent Agreement"), between the City and State Street Bank and Trust Company of California, N.A., as fiscal agent (the "Fiscal Agent"). _. . The Proceeds from the sale of the Series A Bonds will be used principally to refund c. enain outstanding limited obligation improvement bonds (the 'Prior Bonds") of the City for Assessment District No. 85-1 and Assessment District No. 86-2 (the "Prior Assessment DistrictS"). The City is located in central Orange County, about 40 miles southeast of Los Angeles and 80 miles north of San Diego. The City. spans approximately 11.2 square miles and adjoins the cities of Irvine, Orange and Santa Ana. The City's population, as of January 1, 1995, is estimated at 62,500, representing an approximate 4.5 % increase from January, 1994. Reassessment District No. 95-2 (Tustin Ranch) (the "Reassessment District") is bounded generally by the Santa Ana Freeway (Interstate 5), Browning Avenue and Tustin Ranch Road, Santiago Canyon Road, and Jamboree Road. See "Appendix D - Re. assessment Diagram" hereiri. The Reassessme'nt District boundary is coterminous with the combined boundaries of the Prior Reassessment Districts. The unpaid reassessments which secure the Series A Bonds have been levied on those parcels of land in the Prior Assessment Districts designated by the City for such levy, and, the parcels so designated are those parcels which had unpaid prior assessments which, at the t/me the re. assessments were levied, were security for the remaining outstanding variable rate Prior Bonds of the Prior Assessment Districts. Preliminary, subject to change. sm-aT~:.4 1 The unpaid re. assessments represent liens on the respective parcels of land. Said unpaid re. assessments, together with the interest thereon, constitute a trust fund for the redemption and payment of the principal of the Series A Bonds and the interest thereon. They do not, however constitute a personal indebtedness of the respective owners of such parcels of land. In addition, the Series A Bonds are secured by the proceeds of draws on the Letter of Credit. Pursuant to the Fiscal Agent Agreement, while the Letter of Credit is in effect, the Fiscal Agent makes draws on the Letter of Credit to make timely payment of the principal of the Series A Bonds and the interest thereon, in which case the installments paid on account of unpaid reassessments become the sources of reimbursement to the Letter of credit Bank. When the Series A Bonds are issued, the Letter of Credit Bank will deliver to the Fiscal Agent an irrevocable direct pay Letter of Credit initially issued in the amount of $55,904,109.59 [subject to change] pursuant to a Reimbursement, Credit and Security Agreement dated as of ,1995 (the "Reimbursement Agreement"), to be entered into between the City and the Letter of Credit Bank. The initial Letter of Credit shall expire on September 15, 2002, or the earlier occurrence of certain events as described herein. The initial Letter of Credit may be replaced by a letter of credit of another commercial bank or by another credit facility as described under "THE LETr~J~ OF CREDIT AND THE REIMBURSEMENT AGReEMENT--Alternate Letter of Credit or Other Credit Facilities." The initial Letter of Credit, or any qualified replacement or extension, issued by the Letter of Credit Bank, or any other bank, is called a 'Letter of Credit." Any bank which at the time is the issuer of a Letter of Credit is called the' "Letter of Credit Bank." The init/al Letter of Credit will be issued in a total amount equal to the principal amount of the Series A Bonds, plus not less than 50 days' interest accrued on the Series A Bonds. At issuance, the Series A Bonds will bear interest at a rate determined for each day (the "Daily Rate~) that will accrue from and including the date of delivery through the last day of the calendar month following the date of delivery and will be payable on. , 1995, and thereafter, from and including the first day of each calendar month through the last day of such month and will be payable on the first Business Day of the following month. The type of interest rate borne by the Series A Bonds may be changed at the option of the City in accordance with the terms of the Fiscal Agent Agreement, upon notice to the Owners of the Series A Bonds, to a weekly interest rate (the 'Weekly Ram"), a monthly interest rate (the "Monthly Ram"), a semi-annual interest rate (the "Semi-Annual Rate"), an annual interest rate (the "Annual Rate"), a variable interest period interest rate (the "VIP Pricing Rate"), or a fixed interest rate (the "Fixed Rate"), as described below. When the Series A Bonds bear interest at a Weekly Rate or a Monthly Rate, interest on such' Series A Bonds will be payable on the'first Business Day of the following month. When the Series A Bonds bear interest at a VIP Pricing Rate, interest on such Series A Bonds will be payable on the first day of the next su~ing Adjustment Period. When Series A Bonds bear interest at a Fixed Rate, a Semi-Annual Ram or an Annual Rate, interest on such Series A Bonds will be payable on each March 2 and September 2. Each day on which interest is so payable, on the Series a Bonds is called an ~IntereSt 'Payment Date. ~ See 'THE SERIES A BONDS-- Interest." The term "Business Day" means a day on which the Fiscal Agent, ___.._, as Paying Agent (the "Paying Agent"), PaineWebber Incorporated, as remarketing agent (the "Remarketing Agenff), the Letter of Credit Bank or banks or trust companies in New York, New York, or in Los Angeles, California, are not authorized or required by law to remain closed. If the date for making any payment on the Series A Bonds is not a Business Day, the payment may be made on the next Business Day with the same effect as if made on the nominal date, and no interest will accrue between the nominal date and the actual payment date. The Series A Bonds will be issuable as fully registered bonds and initially will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York (*DTC'~), which will act a bond depository (the "Bond Depository") for the Series A Bonds. Individual purchases of interests in the Series A Bonds initially will be made in book-entry form only in the denomination of $100,000 or integral multiples thereof (except one odd bond, if nexessary). Interest on and principal, redemption price and, with respect to tendered Series A Bonds, purchase Price of the Series A Bonds will be payable to beneficial owners of the Series A Bonds as described under "THE SERIES A BONDS-- BOok-Entry System. ~ Prior to any conversion of the interest rate on the Series A Bonds to a Fixed Rate or a VIP Pricing Rate and so long as Series A Bonds' are registered in .the name of Cede & Co., beneficial owners of the Series A Bonds may tender their interest in the Series A Bonds for purchase at the principal amount thereof plus accrued and unpaid interest, if any, by mean of a book-entry credit of such interests in the Series A Bonds to the account of the Remarketing Agent, as described under 'THE SERIES A BONDS--Tenders--Tenders of Bonds in Book-Entry Form." Brief descriptions of the Reassessment District, the Series A Bonds, the Letter of Credit, the Reimbursement Agreement and the Fiscal Agent Agreement are included in this Official Statement. Financial information and a brief description of the Letter of Credit Bank and general information regarding the City are included in the Appendices. The descriptions of the Series A Bonds and other documents are qualified in their entirety by reference to them. Copies of such documents may be obtained from the City at 300 Centennial Way, Tustin, California 92680, Attention: Finance Department; and, during the initial public offering period, at PaineWebber Incorporated, 1285 Avenue of the Americas, 10th Floor, New York, New York 10019, Attention: Short Term Desk or 100 California St., 12th Floor, San Francisco, California 94111, Attention: Public Finance Department, and, after initial delivery of the Series A Bonds, at the principal corporate trust office of the Fiscal Agent at 725 South Figueroa Street, Suite 3100, Los Angeles, Cafifornia 90017. $1~2o~7~52.4 3 SOURCES AND USES OF FUNDS The estimated sources and uses of proceeds of the Series A Bonds is shown below: Sources of Funds Principal Amount of Series A Bonds ............. $43,000,000 Prior Funds ........................... $ Total Sources of Funds ................ $ . . Uses of Funds Refunding Escrow ...... . ................. $ Costs of ISsuance ........................ $ Underwriting Discount ............. i ........ $ Total Uses of Funds ................... $43.000.000 THE REFUNDING PLAN The Refunding Plan for the Prior Variable Rate Bonds and the Prior Fixed Rate Bonds (the "Refunding Plan") is being implemented in two separate components. The first component is related to the Series A Bonds and pertains to refunding of the Prior Fixed Rate Bonds, as discussed herein. The second component is related to proposed Reassessment District No. 95-2 and the proposed issuance and sale by the City of its Series A of variable rate hmitecl obligation improvement bonds (the 'Series A Assessment Bonds (95-2)N) of said Reassessment District No. 95-2 and provides for the proposed refunding of the remaining outstanding Prior Variable Rate Bonds. The proposed issuance and sale by the City of its Series A 'of variable rate limited obligation improvement bonds, if, as and when authorized, will be the subject of a separate Official Statement pertaining to said proposed issue and is not further discussed herein. Pursuant to the Indenture, proceeds from the sale of the Series A Bonds will be deposited as follows: (a) An amount equal to the Reserve Requirement with restx~t to the Series A Bonds, as established in accordance with the definition of Reserve Requirement in the Indenture, will be deposited in the Reserve Account. (b) The remainder of the proceeds will be deposited in the Program Fund. On the Closing Date, the Trustee will withdraw from the Program Fund .an amount equal to the purchase price of the Assessment Bonds (95-1), as established by the Bond PurchaSe Agreement (the 'Purchase Agreement (95-1)'), dated as of__, 1995, by and between the City and the Authority, and relating to the acquisition by the Authority of the Assessment Bonds (95-I). Payment of said purchase price will be made by the Trustee on behalf of the Authority, pursuant to the Purchase Agreement (95-1), and the ownership of the Assessment Bonds (95-1) will be registered to the Trustee. Payment of said purchase price of the Assessment Bonds (95-1) will be made by the Trustee to State Street Bank and Trust Company of California, N.A., as Fiscal Agent pursuant to the Fiscal Agent Agreement. Pursuant to Section 3.02 of the Fiscal Agent Agreement, proceeds of sale of the Assessment Bonds (95-1) will be deposited or transferred as follows: (a) An amount representing capitalized interest with respect to the Assessment · Bonds (95-1) will be deposited in the Redemption Fund for the Assessment Ik-mds (95-1). (b) An amount repre, sen~g the Reserve Requirement for the Assessment Bonds (95-1), as established pursuant to the Fiscal Agent Agreement, will be deposited in the Reserve Fund for the Assessment Bonds (95-1). (c) A prescribed amount will be deposited in the Improvement Fund to £mance a portion of the cost of the remaining components of the public improvement projects of the Prior Districts. (d) A prescribed amount will be deposited in the Costs of Issuance Fund for the Assessment Bonds (95-'1). (e) A prescribed amount will be transferred to State Street Bank and Trust Company of California, N.A., as escrow bank (the "Escrow Bank"), pursuant to the Escrow Agreement (the 'Escrow Agreement"), dated as of , 1995, by and between the City and the Escrow Bank.. Pursuant to the Escrow Agreement, the Escrow Bank will establish two separate escrow funds (the 'Escrow Funds"), one (the '85-1 Escrow Fund') for the redemption on' the Redemption Date of the Prior Fixed Rate Bonds of A.D. 85-1 and the other (the "86-2 Escrow Fund") for the redemption on the Redemption Date of the Prior Fixed Rate Bonds of A.D. 86-2. As provided in the Escrow Agreement, the moneys deposited in the Escrow Funds from procx~s of sale of the AsSeSsment Bonds (95-1) will be supplemented by transfers from prescribed funds held and administered by the trustee under the Prior Indentures in amounts certified by a nationally recogniz~ firm of independent certified public accountants to be sufficient to redeem the Prior Fixed Rate Bonds on the Redemption Date. SF2.37962.4 5 The Prior Fixed Rate Bonds are the result of eleven (11) separate conversion/reoffering transactions under the Prior Indentures as follows: Reoffering Outstanding Transaction Princival 1. No. 85-1A $ 3,965,000 2. No. 85-1B 7,165,000 3. No. 85-1C 210,000 4. No. 85-1D 2,570,000 5. No. 85-1E 1,035,177 6. No. 86-2A 8,505,000 7. No. 86-2B 14,135,000 8. No. 86-2C 4,365,000 9. No. 86-2D 6,390,000 10.' No. 86-2E 535,000 11. No. 86-2F 2.881.200 Total Principal Outstanding: $51,756,377 The total redemption price of the Prior Fixed Rate Bonds on the Redemption Date is , calculated as follows: Principal Amount Interest Payable Redemption Premium $51,756,377 Total Redemption Price: As evidenced by Sections 2 and 3 and Schedules 1 and 2 of the Escrow Agreement, the sources of funds to pay the total redemption price are as follows: Transfer from Fiscal Agent [frOm proex~s of Sale of Assessment Bonds (95-1)] Transfers from Prior Indentures Interest Earned on Escrow Securities Total Redemption Price: $ . T~E REASSESS1VFEN~ DISTRICT The Prior Assessment Districts The Reassessment District consists of parcels of land within a boundary which is coterminous with the combined boundaries of the City's Assessment District No'. 85-1 and Assessment District No. 86-2 (the "Prior Assessment Districts"). The parcels of land constituting the Reassessment District are parcels of land in the Prior Assessment Districts designated by the City for inclusion in the Reassessment District, and with one exception, the parcels so designated are those parcels which had unpaid prior assessments which, at the time the reassessments were levied, were security for the remaining outstanding variable rate bonds of.the Prior Assessment Districts. Issuance of the variable rate limited obligation improvement bonds for Assessment District No. 85-1 was accomplished in August, 1986, with delivery of $50,650,000 in principal amount of bonds. Issuance of the variable rate limited obligation improvement bonds for Assessment District No. 86-2 was accomplished in September, 1988, with delivery of $81,400,000 in principal amount of bonds. Proceeds of both issues were used primarily to finance design and construction of public improvements to facilitate development of and to serve the property within the combined area of the Prior Assessment Districts, including bridges, interchange improvements, streets and parkways, traffic signals, signing and striping, street lights, trails, landscaping, drainage and flood control facilities, water lines, sanitary sewers, and utility improvements, together with the costs and expenses of the assessment proc. a~ings and bond issuance. At the time of issuance of the bonds for the Prior Assessment Districts (the "Prior Bonds"), the major land owner in each of the Prior Assessment Districts was The Irvine Company. As provided in the legal proceedings and documents for the Prior Bonds, as tide to parcels of land within either of the Prior Assessment Districts was conveyed to third parties by the Irvine Company, the City, acting primarily through the Remarketing Agent for the Prior Bonds, changed the type of interest rate borne by a portion of the Prior Bonds to a fixed rate and caused a remarketing of such bonds. The amount of the Prior Bonds changed to a fixed rate (the 'Prior Fixed Rate Bonds") corresponded with the amount of the unpaid assessments on the parcels .of land conveyed to such third parties. Refunding of the Prior Fixed Rate Bonds is proposed to be accomplished by Reassessment District No. 95-1 (Tustin Ranch) of the City, the proceedings for which are being conducted concurrently with the legal proca~ings for the Reassessment District. Property Ownership The Ia'vine Company is currently the major owner of the parcels of land within the Reassessment District. The Irvine Company has sold certain of the property in the Re. assessment District and expects to sell additional parcels. Another significant owner of property within the Re. assessment District is Irvine Apartment Communities, Inc., a'real estate investment trust, of which The Irvine Company currently has an approximate 61% ownership interest. Neither The Irvine Company nor Ir'vine Apartment Communities, Lac, is sm-a?,~:.,, 7 obligated in any manner to continue to own any of the land it presently owns within the Reassessment District. The installments payable on account of unpaid reassessments are not a personal obligation of the owner of the subject parcels, and the City can offer no assurance that either The Irvine Company. or Irvine Apartment Communities, Inc., will be financially able to pay such installments or that either of them will choose to pay even if financially able to do so. The Irvine Company is a privately held corporation founded by James Irvine in 1876, 12 years after he assembled the Ia'vine Ranch through purchase of Spanish and Mexican land grant ranchos. The Irvine Company is engaged in the long-term, economic utilization of its land resource in central Orange County (presently measuring approximately acres in arm). The Irvine Company is developing its property into a series of urban communities which include centers of employment - office, research, industrial and retail - and a diversity of residential opportunities for sale and for rent. Within this urban environment, The Irvine Company is developing high quality income producing properties which it owns and operates. Land not currently planned for development is being farmed. TIKE SERIES A BONDS General The Series A Bonds will be issued in the principal amount, will be dated, and will mature as indicated on the cover and inside cover of this Official Statement. Series A Bonds may be transferred or exchanged for other Series A Bonds at the principal office of the Paying Agent. The Series A Bonds will initially be issued in denominations of $100,000 (except for one bond in an odd amount,' if necessary) and any integral multiple thereof and will initially bear interest at the Daily Rate. When the Series A Bonds bear interest at a Daily Rate, Weekly Rate, Monthly Rate, Semi-Annual Rate or Annual Rate, the Series A Bonds will only be issued in denominations of $100,000 or any integral multiple thereof (except for one bond, if necesary). When the Series A Bonds are in the VIP Pricing Rate, the Series A Bonds will be issuable in denominations of $100,000 and any integral multiple of $5,000 in excess thereof. When the Series A Bonds bear interest at a Fixed Rate or are in the VIP Pricing Rate, the Series A Bonds will be issuable in denominations of $5,000 and any integral multiple thereof. PaineWebber Incorporated ("PaineWebber") has been appointed Remarketing Agent under the Fiscal Agent Agreement. Its principal office is at 1285 Avenue of the Americas, New York, New York 10019, (212) 7134692 (Short Term Desk). The Remarketing Agent may resign or be removed by the City as further described under the Fiscal Agent Agreement. Book-Entry System Book Entry form. When the Series A Bonds are issued, ownership interests will be sold to purchasers only by or through Participants (hereinafter defined) and will be available in bookentry form only under a bookentry system (the "Book-Entry System") maintained by DTC or such other depository institution designated by the City pursuant to the FiScal Agent Agreement as the Bond Depository. If the Series A Bonds are taken out of the Book-Entry System and delivered to owners in physical form, as described hereinbelow under 'Discontinuance of DTC Services,' the following discussion will not apply. DTC and its Participants. DTC, and its successors and assignS, will act as Bond Depository for the Series A Bonds. DTC is a limited purpose trust company, organized under the laws of the State of New York, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934, as amended. DTC was created to hold securities of the participants, (the "Participants") and to facilitate the clearance and settlement of securities transactions among Participants in such securities through electronic bookentry changes in accounts of the Participants,. thereby eliminating the need for physical movement of securities certificates. Participants include securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations, some of which (or their representatives) own DTC.. A~s to the DTC system is also available to others such as banks, brokers, dealers and trust companies, that clear through or maintain a custodian relationship with a Participant, either directly or indirectly (the "Indirect Participants"). Purchase of Ownership Interests. Ownership interests in the Series A Bonds' may be purchased only through Participants. Such Participants and the persons for whom they hold ' interests in the Series A Bonds, as nominees, will receive a credit balance on the records of DTC in the amount of such Participant's interest in the Series A Bonds, which will be confzrmed in accordance with DTC's standard procedures. Each person for which a Participant, as nominee, has an interest in the Series A Bonds should make arrangements with such Participant to have all notices of redemption, mandatory tender for purchase and other communications with respect to the Series A Bonds which may affect such person forwarded in writing by such Participant and to be notified of all interest payments. Purchasers will not receive certificates representing their ownership interest in the Series .A · Bonds, except as specifically described in this Official Statement. Payments of Principal, Interest and Purchase Price. So long as all Series A Bonds are registered in the name of Cede & Co., as nominee of DTC, or its registered assign, all payments of interest and principal (and purchase price upon tenders for purchase) are required to be delivered to the order of Cede & Co. or its registered assign in same-day funds while the Series A Bonds bear interest at the Daily Rate, Weekly Rate, Monthly Rate or Semi-Annual Rate or are in the VIP Pricing Rate and in next-day funds while Series A Bonds bear interest at an Annual Rate or Fixed Rate. Principal and interest payments on the Series A Bonds will be made to DTC or its nominee, Cede& Co., as registered owner of the Series A Bonds. Upon receipt of monies, DTC's current practice is to immediately SF'i-37g62.4 9 credit the accounts of the Participants in accordance with their respective holdings shown on the records of DTC. Payments by Participants and Indirect Participants to beneficial owners is governed by standing instructions and customary practices, as is now the case with municipal securities held for the accounts of customers in bearer form or registered in nominee .name, and will be the responsibility of such Participant or Indirect Participant and not of DTC, the City, the Remarketing Agent, the Paying Agent or the Fiscal Agent, subject to any statutory and regulator requirements as may be in effect from time to time. The City, the Fiscal Agent and the Paying Agent will recognize DTC or its nominee as the Owner for all purposes, including notices and consents. Conveyance of notices and other communications by DTC to Participants, by Participants to Indirect Participants, and by Participants and Indirect Participants to beneficial owners will be governed by arrangements among them, subject to any statutory and regulatory requirements as may be .in effect from time to time. The City, the Fiscal Agent, the Paying Agent and the Remarketing Agent shall be entitled to treat the person in whose name any Series A Bond is registered (DTC or its nominee) as the absolute owner thereof for all purposes of the Fiscal Agent Agreement and any applicable laws; and, except as described below, (1) all payments of interest, principal, redemption price and purchase price made by the Fiscal 'Agent or Paying Agent shall be delivered only to DTC or Cede & Co., as its nominee, (2) all notices delivered by the City or the Fiscal Agent pursuant to the Fiscal Agent Agreement shall be delivered only to DTC or Cede & Co., as its nominee, and (3) all rights of Owners under the Fiscal Agent Agreement, including without limitation voting rights, rights to approve, waive or consent, rights to transfer and exchange Series A Bonds, and' rights to tender series A Bonds and not to tender Series A Bonds shall be rights of DTC or Cede & Co., as its nominee. The Participants will rely on DTC, and the beneficial owners of the Series A Bonds will rely on the Participants or an Indirect Participant for timely payments and notices, the execution of tenders or other rights as directed by the beneficial owner, and for otherwise making available to the beneficial owner rights of a registered owner. No assurances can be provided that in the event of any bankruptcy or insolvency of DTC, a Participant or an Indirect Participant through which a beneficial owner holds interests in the Series A Bonds, payments will be made by DTC, the Participant or the Indirect Participant on a timely basis. Transfers and Exchanges of Beneficial Ownership Interests. Transfers of ownership interests in the Series A Bonds will be accomplished by book entries made by DTC and the Participants who act on behalf of the beneficial owners. For every transfer and exchange of the Series A Bonds, the beneficial owner may be charged a sum sufficient to pay any tax, fee or other governmental charge to be paid with respect thereto. Discontinuance of DTC Services. DTC may determine to discontinue providing its services with respect to the Series A Bonds at any time by giving notice to the Fiscal Agent, the Remarketing Agent and the City and discharging its responsibilities. In addition, the City may discontinue use of DTC (or any substitute depository or its successor) with respect to the Series A Bonds at any time upon 30 days' notice to the Fiscal Agent, the Remarketing $~2.T'/~2.4 o. Agent and DTC. Should DTC discontinue its services, or should the City discontinue the use of DTC, Series A Bonds may be del{vered to Bondowners in physical form. THE CITY, THE FISCAL AGENT, THE PAYING AGENT AND THE REMARKEq/NG AGENT WILL NOT HAVE ANY RESPONSIBILITY OR OBLIGATION. TO PARTICIPANTS, INDIRECT PARTICIPANTS OR ANY BENEFICIAL OWNER WITH RESPECT TO (I) THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC, ANY PARTICIPANT, OR ANY INDIRECT PARTICIPANT; (II) THE PAYMENT BY DTC OR ANY PARTICIPANT OR INDIRECT PARTICIPANT OF ANY AMOUNT WITH RESPECT TO THE PRINCIPAL OF, OR PREMIUM, IF ANY, INTEREST ON OR PLrRCI~SE PRICE OF THE SERIES A BONDS; 0/I) THE TIMKLY EXERCISE BY DTC, ANY PARTICIPANT OR ANY INDIRECT PARTICIPANT OF ANY D~ON OF A BENEFICIAL OWNER WITH RESPECT TO ANY TENDER OF SERIFS A BONDS; (IV) ANY NOTICE WHICH IS PERMIT£P. iD OR REQUIRED TO BE GIVEN TO BONDOWNERS UNDER THE FISCAL AGENT AGREEMENT; (V) ~ SEI.ECTION BY DTC OR ANY PARTICIPANT OR INDIRECT PARTICIPANT oF ANY PERSON TO RECEIVE PAYMENT IN THE EVENT OF A PARTIAL REDEMFrION OF THE SERIFS A BONDS; OR (VI) ANY CONSENT GIVEN OR OTI4KR ACTION TAKEN. BY DTC AS BONDOWNER. THE IN 0 .RMATION INCLUDED UNDER THIS CAPTION, OTHER THAN THE PRECEDING TWO PARAGRAPHS HEREOF, HAS BEEN PROVIDED BY DTC. NO REPRESENTATION IS MADE BY THE CITY OR THE UNDERWRITER AS TO THE ACCURACY OR ADEQUACY OF SUCH INFORMATION PROVIDED BY DTC OR AS TO THE ABSENCE OF MATERIAL ADVERSE CHANGES IN SUCH INFORMATION SUBSEQUENT TO THE DATE HEREOF. Interest The Series A Bonds may bear interest at a Daily Rate, Weekly Rate, Monthly Rate, Semi-Annual Rate, Annual Rate, VIP Pricing Rate or Fixed Rate, as elected by the City as described 'below. The maximum interest rate on the Series A Bonds is the lesser of the highest rate allowed for the Series A Bonds by California law from time to time in effect or the rate used to compute the amount available for drawing under the Letter of Credit to pay interest, which is currently 12%. The Daily Rate, Weekly Rate, Monthly Rate, Semi-Annual Rate and VIP Pricing Rate are referred to as "ShortTerm Rates.' The Annual Rate and Fixed Rate are referred to as "LongTerm Rates." On each change from a ShortTerm Rate to a LongTerm Rate or a LongTerm Rate to a ShortTerm Rate, the City must deliver an opinion of nationally recognized bond counsel stating that the conversion will not adversely affect the validity of the Series A Bonds or the exclusion of the interest on the Series A Bonds from gross income for purposes of federal income taxation or the exemption of interest on the Series A Bonds from taxation under the laws of the State of California. Upon a Change in Mode from one interest rate to another, the Series A Bonds will be subject to mandatory purchase as described under 'Mandatory Purchase" herein. Daily Rate. On their date of issuance, the Series A Bonds will bear interest at the Daily Rate and will continue to do so unless the interest rote on the Series A Bonds is hanged to a Weekly Rate, Monthly Rate, Semi-Annual Rate, Annual Rate, VIP Pricing Rate or Fixed Rate. Interest at the Daily Rate will be computed on the basis of a year of 365 days or 366 days, as applicable, and the actual days elapsed and will accrue from the first day of each calendar month through the last day of such month (except with respect to the initial interest period). Such interest will be paid on the fzrst Business Day of the following month, commencing , 1995. The Daily Rate for the Series A Bonds will be a rate determined on each Business Day by the Remarketing Agent to be the minimum interest rate that would enable the Remarketing Agent to sell the Series A Bonds on such day at the principal amount thereof plus accrued interest, if any. The Daily Rate for a non-Business Day will be the rote set for the prying Business Day. Weekly or Monthly Rate. In accordance with the terms of the Fiscal Agent Agreement, the City may elect to change the interest rote determination mode on the Series A Bonds to a Weekly Rate or a Monthly Rate, effective on the first day of any calendar month. The Fiscal Agent Agreement requires the Fiscal Agent to give notice of the conversion from any mode to a Weekly Rate or a Monthly Rate to the Owners at least 5 days prior to the effective date of the new interest rote mode. The Weekly Rate and the Monthly Rate will be the minimum rote determined by the Remarketing Agent on the Rate Determination Date for each Adjustment Period which, in the judgment of the Remarketing Agent, will allow the Series A Bonds to be sold on the Rate Determination Date at their principal amount plus accrued interest, if any. When the Series A Bonds bear interest at a Weekly Rate or a Monthly Rate, interest shall be calculated on the basis of a year of 365 days or 366 days, as applicable, and the actual number of days elapsed and shall accrue from and including the first day of each calendar month through the last day of the month, and will be payable on the first Business Day of the following month. Semi-Annual or Annual Rate. In accordance with the terms of the Fiscal Agent Agreement, the City may elect to change the interest rote determination mode on the Series A Bonds to either a Semi-Annual Rate or an Annual Rate, effective on the first day of any calendar month. The Remarketing Agent will set the interest rate at least one Business Day before the Rate Determination Date when the Series A Bonds bear interest at either the Semi- Annual Rate or the Annual Rate. The Fiscal Agent Agreement requires the Fiscal Agent to give notice of the conversion to a Semi-Annual Rate or an Annual Rate at least 5 days prior to the effective date of the new interest rote mode. The Semi-Annual or Annual Rate will be the minimum rote determined by the Remarketing Agent which, in the judgment of the Remarketing Agent, will allow the Series A Bonds to be sold on the Rate Determination Date at their principal amount plus accrued interest, if any. When the Series A Bonds bear interest at the Semi-Annual or Annual Rate, interest shall be paid on each March 2 and September 2. When the Series A Bonds bear interest at a Semi-Annual Rate or an Annual Rate, interest shall be calculated on the basis of a 360 day year composed of twelve 30-day months. VIP Pricing Rates. The City may elect to change the interest rate determination mode on the Series A Bonds to the VIP Pricing Rate, effective on the first day of any calendar month. The City shall, prior to the effective date of any VIP Pricing Rate, specify the Adjustment Period and the principal amount of Series A Bonds to become subject to such · VIP Pricing Rate. The Fiscal Agent Agreement requires the Fiscal Agent to give notice of the conversion to a VIP Pricing Rate to the Owners of the Series A Bonds at least 5 days prior to the effective date of the new interest rate mode. 'When the Series A Bonds bear interest at a VI~ Pricing Rate, on or about 9:00 a.m., New York City time, on the appropriate Rate Determination Date for any Series A Bond, the Remarketing Agent will establish the VIP Pricing Rate which, in the judgment of the Remarketing Agent, will allow the Series A Bonds to be sold at their principal amount, plus accrued interest, if any. The Adjustment Period or Periods for Series A Bonds bearing interest at the VIP Pricing Rate and the principal amount of Series A Bonds to become subject to each such Adjustment Period shall be established by the City for such Series A Bonds. When the Series A Bonds bear interest at a VIP Pricing Rate, interest will accrue from the Rate Determination Date for the Series A Bonds to the day before the next su~ing AdjUstment Period for such Series A Bonds and will be payable on the first day of such next su~ing Adjustment Period. When Series A Bonds are in the VIP Pricing Rate, interest shall be calculated on the basis of a year of 365 days. or 366 days, as applicable, and the actual days elapsed. Fixexl Rate. In accordance with the conditions set forth in the Fiscal Agent Agreement, the City may elect to change the interest rate mode such that the Series A Bonds shall bear interest at a Fixed Rate. The City must specify the effective 'date of the Fixed Rate. The Fiscal Agent Agreement requires the Fiscal Agent to give notice of the' conversion to a Fixed Rate to the Owners of the Series A Bonds at least 5 days before the effective date. If conversion to a Fixed Rate is prior to , a portion of the Series A Bonds will be serialized such that serial maturities for the Series A Bonds may be created which correspond to certain mandatory redemption dates, as provided in the Fiscal Agent Agreement. · During the period when the Series A Bonds bear interest at a Fixed Rate, the interest rate for each serialized maturity will be the rate determined by ~he Remarketing Agent to be the minimum annual interest rate which, in the judgment of the Remarketing Agent, will allow the Series A Bonds of such maturity to be sold on the Rate Determination Date at their principal amounts plus accrued but unpaid interest, if any. The Fixed Rate will be set between one and 30 Business Days prior to the effective date of the Fixed Rate. When the" Series A Bonds bear interest at a Fixed Rate, the Interest Payment Dates for the Series A sm.~Tg62.4 13 Bonds will be March 2 and September 2. Interest will be computed on the basis of a 360- day year composed of twelve 30-day months. The interest rate mode for the Series A Bonds bearing interest at a Fixed Rate may not be converted to any other interest rate mode. Alternate Rate of Interest If the Remarketing Agent does not set an interest rate for the Series A Bonds on a Rate Determination Date or a court holds that the rate set is invalid or unenforceable, such rate will be set with reference to various indices published by Kenny Information. Systems or any suc. cessor thereto. If such corporation shall no longer publish indices, then another entity will be selected by the City which does publish similar indices. Summa~ of Certain Provisions of the Series A Bonds While the Series A Bonds bear interest at a Daily Rate, Weekly Rate, Monthly Rate, VIP Pricing Rate, Semi-Annual Rate or Annual Rate, the Interest Payment Dates, the date each interest rate will be determined (the "Rate Determination Date"), the date each interest rate will become effective and the period of time each interest rate will be in effect (the "Effective Date of Rate; Adjustment Period"), the dates on which registered Owners may tender their Series A Bonds for purchase and the notice requirements therefor (the 'Optional Tender Dates; Owner's Notice of Optional Tender"), the requirements for physical delivery of tendered Series A Bonds and payment provisions therefor ("Physical Delivery of and Payment for Series A Bonds Subject to Optional and Mandatory Tender'), the notice requirements in order to change from one interest rate mode to a different interest rate mode ('Written Notice of'Change in Mode") and the dams on which the Series A Bonds are subject to mandatory tender for purchase in the event of a change between interest rate modes ('Mandatory Tender Date Upon Change in Mode") are shown in summary in the following table (all times shown are New York City time). Interest Paymeat Dates(l) Rate Determination Date Effective Date of Rate; Adjustment Period Optional Tender Dates; Owner's Notice of Optional Tender ' Physical I~livery of and Payment for Series A Bonds Subject to Optional and Mandatory Tender. Also see .'DTC' below.(2) Written Notice of Change in Mode from ' Existing Mode Mandatory Tendt~r Dale · Upon Change in Mode Daily Rate Fire Business Day of e~h calend~r month. Each Business Day. Weekly Rate First Business Day of ~ach calendar month. Wedaesday or if We~Inesday is not a Business Day, the next Monthly Rate First Businoss Day of each caleadar month. Busines~ Day prior to the first day of such Adjustment Period. Each Rate Determination Date; Daily Rate effective for one Business Day and for each day thereafter until next succoeding Rate De, termination Date. Any Business Day; Telephonic (confirmation in writing) or written notice by Owner to Remarketing Agent and Paying Agent on or prior to 10:30 a.m. on any Business Day. To Fiscal Agent by 12:00 noon on designated purchase date; payment by 4:30 same day. Fiscal Agent to mail notice to Owners at least 15 days prior to effective date of Change in Mode. Effective Date of Change in Mode. Suec_~_Ang day or if such day is not a Business Day, the Business Day next p _r~-__-ding such Wednesday.. Thursday following e!c-h Rate Determination Date; Weekly Rate effective through Wednesday of next week.' Any Business Day; Written notice by Owner to Remarketing Agent and Paying Agent on or prior to 5:00 p.m. on any Business Day at least 7 days prior to optional purchase date. To Fiscal Agent by 12:00 noon on designated purchase date; payment by 4:30 p.m. ratine day. Fiscal Agent to mail notice to Owners at least 15 days prior to effective date of Change in Mode. Effective Date of Change in Mode. First Business Day of each calendar month; Monthly Rate. effective until first Business Day of' neXt calendar month. First day of next stw. cxedmg Adjustment Period of each calendar month; Written, notice by Owner to Remark~g Agent and paying Agent on or prior to 5:00 p.m. not fewer thsn 5 Business Days prior to optional purchase date.. To Fiscal Agent by 12:00 noon on designated p~ date; payment by 4:30 p.m. same day. Fiscal Agent to mail notice to Owners at least 15 days prior to effective date of Change in Mode. Effective Date of Change in Mode. (1) (2) Any Mandatory Purchase Date will also be an Interest Payment Date. The tender, purchase and remarketing of the Series A Bonds during any period in which the Series A Bonds are registerod in book-entry form shall be acco~h~ in conformance with the proe__~i_ures of DTC or the then applicable Bond Deposiwry. See 'THE SERIES A BONDS - Tenders - Tender of 5en'~ A Bonds in Book- Entry Form. ' The length of the Adjustment Period, the date of commencement and the last day of the period may vary in the event of a conversion to or from a Weekly Mode. sn. STm.a 15 VIP Pricing Rate Semi-Annual Rate The first day of the next sue, ceeding Adjustment Period for such Series A Bond The first day of the Adjustment Period for that VIP pricing Series A Bond which must be a Business Day. For e~h VIP Pricing Series A Bond, the applicable Rate Determin~ion Date; VIP Pricing Rate effective through day p _rec__~ing the next Adjustment Period None; None. To Fiscal Agent by '12:00 noon on designated mamdatory purchase date, which is the last day of each AdjUStment Period for each Series A Bond; payment by 4:30 p.m. same day. Fiscal Agent to give written notice, which may be facsimile transmission, to Owners at least 30 days prior to effective date of Change in Mode. Effective Date of Change in Mode. Eatch M~rch 2 ~d September 2. At least one Business Day prior to the first day of such Adjustment Period. First calendar day of e.a~h Semi-Annual Adjustment Period; Semi-Annual Rate effective to but not including next suex. eeding March 2 or September 2, which ever first First day of next succ~_ing Adjustment Period; Written notice by Owner to Remarketing Agent and Paying Agent on or prior to 5:00 p.m. not fewer titan 15 days prior to optional purchase date.- To Fiscal Agent by 12:00 ' noon on designated purchase date; payment by 4:30 p.m. same day. Fiscal Agent to mail notice to Owners st least 30 days prior to effective date of Change in Mode. Effective D~e of Change m Mode. Famh March 2 ~nd September 2. At least one Business Day prior to the f~rst day of ~h Adjustment Period. First calendar day of Annual Adjustmeat Poriod; Annual Rate effective to but not including next mm.e, eed~g March 2 or September 2, whichever last occurs. First Day of next suee, eedmg Adjustment Period; Written notice by Owner to Remarketing Agent and Paying Ageat on or prior to 5:00 p.m. not fewer than 15 days prior to optional purchase date.' To Fiscal Agent by 12:00 noon on designated pm'chase date; payment by 4:30 p.m. same day. Fist. a] Agent to nudl notice to Owners st least 30 days prior to effective date of Change in Mode. Effective Date of Change in Mode. Purc~ date is Business Day immediately following Interest Payment Date if Interest Payment D~e is not a Business Day. Sources of Pa)~nent The Letter of Credit Bank will issue the initial Letter. of Credit to the Fiscal Agent when the Series A Bonds are issued. The Letter of Credit is issued for the benefit of the Series A Bonds to provide the payment of principal and Purchase Price of and interest on the Series A Bonds as described under "THE L~R OF CREDIT AND THE REIMBURSEMENT AGRF_.F_MENT." If the Letter of Credit expires or is terminated, the Series A Bonds will be subject to mandatory purchase: See 'THE SERIES A BONDS-- Mandatory Purchase--Mandatory Purchase on Expiration of Letter of Credit and-Mandatory Purchase on the Substitution of Letter of Credit.' Following conversion of any of the Series A Bonds to a Fixed Rate, and beginning on the effective date of the Fixed Rate for such convened Series A Bonds (the "Fixed Rate Series A Bonds"), the Fixed Rate Series A Bonds will not have the benefit of the Letter of Credit. The principal of and the interest and redemption premiums, if any, on the Fixed Rate Series A Bonds will be payable solely from payments received by the City on account of the.unpaid re. assessments on the parcels designated by the City for that purpose pursuant to the Fiscal Agent Agreement, together with all amounts on deposit in the Reserve Account established pursuant to the Fiscal Agent Agreement with respect to each group of Fixed Rate Series A Bonds. Redemption Optional Redemption of Series A Bonds in the Daily, Weekly, Monthly, Semi-Annual or Annual Mode. When Series A Bonds bear interest at a Daily, Weekly, Monthly, Semi- Annual or Annual Rate, the Series A Bonds may be redeemed at par, plus accrued and unpaid interest to the redemption date, if any., without premium, on the fa'st day any calendar month for Series A Bonds bearing a Daily, Weekly or Monthly Rate or on any March 2 or September 2 for Series A Bonds bearing a Semi-Annual or Annual Rate at the City's option, in whole or in part. If such redemption is in pan, Series A Bonds owned by the Letter of Credit Bank shall be selected for redemption .prior to selecting any other Series A Bonds. Thereafter Series A Bonds shall be redeemed by lot as shall be determined by the Fiscal Agent [, giving due consideration to the need to maintain balance between annual installments payable on account of unpaid re. assessments, on the one hand, and debt service on account of the remaining Outstanding Series A Bonds, on the other hand]. Optional Redemption During VIP Pricing ShortTerm and LongTerm Modes. When Series A Bonds are in VIP Pricing ShortTerm Mode, such Series A Bonds are not subject to optional redemption. Series A Bonds in the VIP Pricing LongTerm Mode are subject to optional redemption by the City, in whole or in part in authorized denominations, on any Business Day, at a redemption price (expressed as a percentage of the principal amount of the Series A Bonds to be redeemed) determined in accor~ce with the following table plus accrued and unpaid interest to the redemption date, if any. If such redemption is in part, Series A Bonds owned by the Letter of Credit Bank shall be selected for redemption (without premium) prior to selecting any other Series A Bonds and thereafter VIP Pricing Series A Bonds shall be redeemed beginning with the earliest Mandatory Purchase Date. sm-37~2.4 1 7 VIP Lone-Term Mode Adjustment Pen.'0.d More t/mn 1 but less than or eqmfl to 3 years ......... More than 3 but less than or equal to 6 yeau's ......... More than 6 but less that or equal to 10 years ......... More than 10 years ......................... Time from the most recent ' Rate DeterTni~fion Date to Redem0tion Date Less than or eqmd to 1 year More than 1 but less tha~ or equ~l to 2 yeau~ More th~n 2 but Iv, ss th~ or equxl to 3 y~a-s Less finn or equal to 2 years More titan 2 but Iv, ss titan or eqmfl to 3 yem-s More th~n 3 but l~,s th~ or eqtml to 4 yeau's More th~n 4 years Less th&n or equal to 4 yvau's More flum 4 but lets th~ or eqmd to 5 ye.m's More than 5 yem's but less titan or equ~l to 6 years More titan 6 years Less ttmn or eqmfl to 7 yvarrs More th~n 7 but less ~ or eClmd to 8 yemrs More th~ $ but less th~ or eqmfl to 9 yeau's More t~n 9 yeau-s Redemption Pric~: 101% 100~ 100 100% 100 102 101% 101 100 1021h 102 101 100 Optional Redemption of Series A Bonds in the Fixed Rate Mode. When the Series A Bonds bear interest at a Fixed Rate, the Series A Bonds may be redeemed in whole or in part in authorized denominations and by lot in any manner which the Fiscal Agent in its sole discretion shall deem appropriate and fair on any March 2 or September 2, upon the expiration of the applicable call protection period described below, at the redemption prices (expressed as a percentage of the principal amount of the Series A Bonds to be redeemed) set forth below, declining by 1/2% on every second Interest Payment Date after the initial Redemption Date, until the redemption price equals 100%, plus accrued and unpaid interest to the redemption date: Years Remaining to Maturity as of Fixed Rate Conversion Dat~ Equal to or greater thaa 17 ...... ' ......... Equ~l to or greater tlum 14 but less than 17 ..... Equal to or' gre_-.tcr than 11 but less than 14 ..... Equ~l to or greater than 7 but less than 11 ...... Less thaa 7 years ...................... Initial Redemption Date Initial (anniv~ of Fixed Redemption Rate Conversion Date) Pri~ 8th ~miversary 102 % 6th ~miversa. ry 101.5 % 4th ~:mivermry 101% 2md axmiversaxy 100.5 % 1st .nnive~ 100 % Any Fixed Rate Series A Bonds shall be subject to redemption in accordance with the Fiscal Agent Agreement and will have mandatory redemption. The City may, at its option and in any manner it deems appropriate, receive a credit against the foregoing redemption requirements for Series A Bonds purchased or redeemed otherwise than ia satisfaction of such requirements. Procedure for and Notice of Redemption. Notice of redemption of the Series A Bonds will be mailed by the Fiscal Agent not less than 30 nor more than 60 days before the redemption date to the Remarketing Agent, the Paying Agent, the Letter of Credit Bank, the Owners of any Series A Bonds designated for redemption ia whole or ia part and to the Information Services and Securities Depositories. Each notice'of redemption shall identify the Series A Bonds or portions of Series A Bonds to be redeemed, specify the redemption date, the places and dates of payment, and state that from the redemption date interest on the Series A Bonds which are to be redeemed will cease to accrue. If fewer than all the Series A Bonds are called for redemption, the Fiscal Agent will fu'st redeem any Series A Bonds registered in the name of the Letter of Credit Bank and. thereafter will select Series A Bonds as described in the Fiscal Agent Agreement and within a maturity, by lot or by any other method deemed fair. Upon surrender of'any Series A Bond redeemed in part, the Paying Agent will authenticate for the Owner a new Series A Bond or Series A Bonds equal in principal amount to the unredeemed portion of the Series A Bond. Mandatory Purchase Mandatory Purchase on Change in Interest Rate Determination 'Method. In the event of a change in the interest rate determination method for the Series A Bonds, the Series A Bonds will be subject to mandatory purchase on the effective date of the change. Mandatory Purchase on the Substitution of Letter of Credit. The Series A Bonds will be subject to mandatory purchase on the effective date of any substitution of an alternate Letter of Credit or other security or liquidity device for the then existing Letter of Credit. Mandatory Purchase on Expiration of Letter of Credit. The Series A Bonds will be subject to mandatory purchase five Business Days before the expiration, termination or cancellation of the Letter of Credit. Notice. Notice of a mandatory purchase will be mailed by the Fiscal Agent to the Owners not less than 15 days prior to the mandatory purchase date. $m-:37~62.4 19 Tenders The Fiscal Agent Agreement provides that Series A Bonds will be purchased at the option of the Owners under certain circumstances described below, but solely from monies made available for that purpose under the Fiscal Agent Agreement. Payment will be made in immediately available funds by the close of business on the date specified by the Owner for purchase, if the conditions described below have been strictly complied with. Tender of Ser~es A Bonds in Book-Entry Form. During any period in which the Series A Bonds are registered in bookentry form with DTC or Cede & Co., as its nominee, beneficial interests in the Series A Bonds may be tendered by means of'a bookentry credit of such beneficial interests to the account of the Remarketing Agent; provided, however, that if the Remarketing Agent notifies the Paying Agent that such beneficial interests in the Series A Bonds have been remarketed pursuant to the Fiscal Agent Agreement, such beneficial interests may be treated as tendered upon a bookentry transfer of such beneficial interests from the account of the tendering party to the credit of the account of the purchaser of such' beneficial interests. Prior to remarketing any beneficial interests in the Series A Bonds tendered for purchase, the Remarketing Agent shall confirm with DTC and the Paying Agent that such beneficial interests have been tendered in accordance with the Fiscal Agent Agreement. Tender of Set, es A Bonds not in Book-Entry Form. In the case of all tenders of Series A Bonds not held by the Bond Depository, physical delivery of Series A Bonds properly endorsed is required in order for the Owner to receive the purchase price of Series A Bonds as to which a tender has been exercised. Each such Series A Bond shall be accompanied by an instrument of transfer satisfactory to the Fiscal Agent. An Owner of a Series A Bond, however, may not tender such Series A Bond from the third Business Day prior to any mandatory purchase date until after such mandatory purchase date. Daily Rate Tender. When iriterest on the Series A Bonds is payable at a Daily Rate, an Owner of a Series A Bond may tender the Series A Bond or any portion thereof (so long as the principal amount purchased and principal amount not purchased are in authorized denominations) for purchase at its principal amount, plus accrued but unpaid interest, by delivering on any Business Day: (a) a written or telephonic notice, immediately confirmed in writing, to the Remarketing Agent and the Paying Agent (addresses below) by 10:30 a.m., New York City time, stating the Series A Bond number and the principal amount of the Series A Bond, the principal amount to be purchased and the date the Series A Bond is to be purchased, and Co) if the Series A Bond is not held by the Bond Depository, the Series A Bond to the Fiscal Agent (address below) by 12:00 noon, New York City time, on the date of purchase in compliance with the requirements described above. .Weekly or Monthly Rate Tender. Weekly or Monthly Rate, an Owner of a Series A Bond may tender the Series A Bond or any portion thereof (so long as the principal amount purchased and principal amount not purchased are in authorized denominations) for purchase at its principal amount plus accrued but unpaid interest, if any, on any Business Day for the Weekly Rate, and the first day of any month for the Monthly Rate, by delivering: When .interest on the Series A Bonds is payable at a (a) a written notice to the Remarketing Agent and the Paying Agent (addresses below) by 5:00 p.m., New York City time, seven days prior to the date of purchase in the case of the Weekly Rate and five Business Days priOr to the Interest Payment Date in the ease of the Monthly Rate, stating the Series A Bond number and principal amount of the Series A Bond, the principal amount to be purchased and the date the Series A Bond is to be purchased, and Co) if the Series A Bond is not held by the Bond Depository, the Series A Bond to the Fiscal Agent (address below) by 12:00 noon,' New York .City time, on the date of purchase in compliance with the requirements described above. Semi-Annual or Annual Rate Tender. When interest on the Series A Bonds is payable at a Semi,Annual or Annual Rate, the Owner of a Series A Bond may tender the Series A Bond or any portion thereof (So long as the principal amount purchased and principal amount not purchased are in authorized denominations) for purchase at its principal amount plus accrued but unpaid interest, if any, on the next sucw..eeding March 2 or September 2 by delivering: (a) a written notice, by 5:00 p.m. New York City time five Business Days prior to the date of purchase to the Remarketing Agent and the Paying Agent' (addresses below), stating the Series A Bond number and principal amount of the Series A Bond, the principal amount to be purchased and the March 2 or September 2 on which the Series A Bond is to be purchased, and Co) if the Series A Bond is not held by the Bond Depository, the Series A Bond to the Fiscal Agent (address below) by 12:00 noon, New~ York City time, on the date of purchase in compliance with the requirements described above. Notices in respect of tenders must be delivered as follows: To the PaYing Agent: (to come) To the Remarketing Agent: PaineWebber Incorporated Short Term Desk 1285 Avenue of the Americas 10th Floor New York, NY 10019 Series A Bonds tendered and not held by the Bond Depository must be delivered as follows: To the Fiscal Agent: State Street Bank & Trust Company of California, N.A. 725 South Figuroa Street Suite 3100 Los Angeles, CA 90017 Undelivered Series A Bonds Any Series A Bond to be Purchasexl or redeemed pursuant to the Fiscal Agent Agreement for which monies have been deposited and which is not delivered to the Fiscal Agent shall nevertheless be deemed to have been purchased or redeemed. After the redemption or purchase date, the undelivered Series A Bond will represent °nly a right to collect the deposited monies. After the deposited monies have been held two years, they will be returned to the City. See "THE FISCAL AGENT AGRF-~MENT-Unclaimed Money." THE LETTER OF CRYJBIT AND THE REIMBURSEMF~NT AGREEM¥~NT The Initial Letter of Credit The initial Letter of Credit will be an irrevocable direct pay obligation of Kredietbank, to pay, in immediately available funds, within a specified period of time after presentation by the Fiscal Agent of specified certificates, an amount equal to (i) the principal amount of the Series A Bonds, plus (ii) not less than 50 days' interest at a maximum annual interest rate of 12%. The Fiscal Agent will draw monies under the initial Letter of Credit to the extent neces~ to make payments of such amounts on the Series A Bonds, including the purchase price of Series A Bonds tendered for purchase. Drawings by the Fiscal Agent under the Letter of Credit will reduce the amounts available for subsequent drawings, subject to reinstatement as provided in the Letter of Credit. See "APPENDIX A - The City of Tustin." The initial Letter of Credit expires on the earliest day of thc following: (i) September 15, 2002, (ii) the date of payment of a drawing, not subject to reinstatement, which when added to all other drawings honored under thc Letter of Credit which were not subject to reinstatement as provided therein in the aggregate equals thc stated amount of the Letter of Credit, ('rio the first business day which is 15 calendar days after the Fiscal Agent receives notice that an event of default has occurred under the Reimbursement Agreement, unless .any such nofic~ is rescinded, revolaxi or annulled by the Letter of Credit Bank prior thereto, or that the interest component of the Letter of Credit has not been reinstate, d, (iv) the day the Fiscal Agent certifies to the L~tter of Credit Bank that no Series A Bonds remain outstanding under the Fiscal Agent Agreement (other than Fixed 'Rate Series A Bonds) or that the initial L~tmr of Credit is being replaced with another Letter of Credit or'other security or liquidity device meeting the requirements of the Fiscal Agent Agreement, or (v) the date when the Fiscal Agent surrenders the Letmr of Credit to the Letmr of Credit Bank for cancellation. The Series A Bonds will-be subject to mandatory purchase on the first Business Day prior to the date the Letter of Credit expires. See 'THE SERI~ A BONDS -- Mandatory Purchase and -- Mandatory Purchase on Expiration of Letter of Credit." The Reimbursement Agreement The City and the Letter of Credit Bank have entered into a Reimbursement Agreement pursuant to which the Letter of Credit is issued. Among other things, the Reimbursement Agreement provides for (a) the repayment to the Letter of Credit Bank of all draws made under the Letter of Credit, together with specified interest thereon; 0a) the payment or reimbursement to the Letter of Credit Bank of certain 'specified fees, costs and expenses; and (c) certain affLrmative and negative covenants to be observed on the part of the City. The following events will constitute an event of default under the Reimbursement Agreement: (a) any warranty, representation or other written statement made by or on behalf of the City in the Reimbursement Agreement or in any certificate, financial or other statement furnished by the City pursuant to the Reimbursement Agreement or the Fiscal Agent Agreement shall prove to have been untrue or misleading in any material respect when made; or Co) the City shall fail to pay when due any amount specified in the Reimbursement Agreement (and any such failure shall remain unremedied for five days); or (c) the City shall fail to perform or observe any other material term, covenant or agreement on its part to be performed or observed under the Reimbursement Agreement (other than as specified in Co) above) or the City shall fail to perform or observe any other material term, covenant or agreement on its pan to be performed or observed under the Fiscal Agent Agreement, and any such failure shall remain unremedied for 30 days after written notice thereof shall have been given to the City; provided, however, that the Letter of Credit Bank may approve a longer period if the City is diligently undertaking to cure such failure; or (d) the City shall (i) apply for or consent to the appointment of a receiver, trustee, liquidator or custodian or the like of itself or of its property, (ii) admit in writing its inability to pay its debts generally as they become due, (iii) make a general assignment for the benefit of creditors, (iv) be adjudicated a bankrupt or insolvent, or (v) commence a voluntary ease under the federal bankruptcy laws of the United States of America or file a voluntary petition or answer seeking reorganization, an arrangement with creditors or an order for relief or seeking to take advantage of any insolvency law or file an answer admitting the material allegations of a petition filed against it in any bankruptcy, reorganization or insolvency proc. eva:ling; or corporate action shall be taken by it for the purpose of effecting any of the foregoing and the result of any of the foregoing shall be that the City shall cease to be a valid legal entity; or (e) if Without the applicatiOn, approval or consent of the City, an involuntary case or other proee~ing shall be instituted in any court of 'competent jurisdiction, under any law relating to bankruptcy, insolvency, reorganization, or relief of debtors seeking in respect of the City an order for relief or an adjudication in bankruptcy, reorganization, dissolution, winding-up, liquidation, composition or arrangement with creditors, a readjustment of debts, the appointment of a trustee receiver, liquidator or custodian or the like of the City or of all or any substantial part of the assets of the City, or other like relief in respect thereof under any bankruptcy or insolvency law, and, if such case or proceeding is being contested by the City in good faith, the same shall (i) result in the entry of a order for relief of any such adjudication or appointment or (ii) continue undismissed, or pending an unstayed, for any period of 30 consecutive days; or (f) the occurrence of an event of default under the Fiscal Agent Agreement; or (g) a final nonappealable judgment for the payment of money in excess of $100,000 shall be rendered by a court of record against the City that the City does not discharge or make provision for discharge in aecor~ce with the terms thereof within 120 days from the date of entry thereof; or (h) default shall be made in the payment when due (subject to any applicable grace period), whether by aCe-'elerafion or otherwise, of any Debt (as defined in the Reimbursement Agreement) in an amount of $250,000 or more or any interest or premium thereon, or default shall be made in the performance or observance of any obligation or condition with respect to any such Debt if the effect of such default is to accelerate the maturity of any such Debt or to permit the holder or holders thereof, or any trustee or agent for such holders, to cause such Debt to become due and payable prior to its expressed maturity, or any such Debt shall be declared to be due and payable or required to be prepaid (other than by regularly scheduled redemption) prior to its stated maturity, whether or not any such default shall subsequently be cured; or (i) any material provision of the Reimbursement Agreement shall at any time for any reason cea~ to be valid and binding on the City (other than a provision. which, in the opinion of the Bank, provides could provide immaterial benefits to the Letter of Credit Bank thereunder), or shall be declared to be null and void,' the validity or enforceab~ty of any material provision of the Reimbursement Agreement shall be contested by the City or a proceeding shall be commenced .by. any.. governmental agency or authority having jurisdiction over the City seeking to establish the invalidity of the ReimburSement Agreement or the unenforceability in any material respect thereof; Upon an event of default under the Reimbursement Agreement, the Letter of Credit Bank may, in it sole discretion, but shall not be obligated to, (a) exercise all of its rights' and remedies under any Related Document (as defined by the Reimbursement Agreement to mean, among other documents, the Series A BOnds, the Fiscal Agent Agreement and the Remarketing Agreement) or applicable law, Co) require the mandatory purchase of the Series A BOnds as provided in the Fiscal Agent Agreement or (c) exercise all or any combination of the remedies provided for in this paragraph.' Alternate Letter of Credit or Other Credit Facilities The Fiscal Agent Agreement provides that, under certain circumstances, at any time, the City may deliver to the Fiscal Agent an alternate letter of credit or other security or liquidity device for the Series A Bonds having the same material terms as the initial Letter of Credit (except that in the case of a Letter of Credit for the Series A Bonds in a VIP Pricing LongTerm Mode, a Semi-Annual Mode, and Annual Mode, the Letter of Credit must provide for the payment of 196 days' interest) and a term of not less than one year. The City must also furnish to the Fiscal Agent (1) an opinion of counsel stating that the delivery of such alternate letter of credit or other security or liquidity device is authorized under the Fiscal Agent Agreement, complies with its terms and will not adversely affect the exclusion of interest on the Series A Bonds from gross income' for purposes of federal income taxation and (2) written evidence from a Rating Agency which then has a rating in effect for such Series A Bonds that such Rating Agency has reviewed the proposed alternate letter of credit or other security or liquidity device and that its substitUtion for the then current Letter of Credit will not by itself result in a reduction, suspension or withdrawal of its rating of the Series A Bonds. THE FISCAL AGENT AGREEME~ Payment of Series A Bonds The City has covenanted in the Fiscal Agent Agreement that, subject to certain exceptions set forth therein, it will, within 60 days of delinquency in the payment of any sn-~2.~ 25 Reassessments represented by Variable Series A Bonds, or within 150 days of delinquency in the payment of any Reassessment.s represented by Fixed Rate Series A Bonds, forthwith undertake and diligently prosecute foreclosure proceedings in the manner prescribed in the Bond Law. Arbitrage and Federally Guaranteed Covenant The City will establish a Rebate Fund, which will be used to the extent necessary to satisfy all rebate requirements to the federal government in order to preserve the exclusion of interest on the Series A Bonds from gross income for purposes of federal income taxation. The City has covenanted in the Fiscal Agent Agreement that it will not use or permit the use of any proceeds of the Series A Bonds or any funds of the City, directly or indirectly, to acquire any securities or obligations, and will not take or permit to be taken any other action which would cause the Series A Bonds to be "arbitrage 'bonds" within the meaning of the Internal Revenue Code of 1986, as amended (the "Code") or "federally guaranteed" within the meaning of the Code. For purposes of such covenant, if the City. at any time is of the opinion that it. is necessary to restrict or limit the yield on the investment of any monies held by the Fiscal Agent or held by it under the Fiscal Agent Agreement, the City will so restrict or limit the yield on the investment or will instruct the Fiscal Agent in writing, and the Fiscal Agent will take such action as may be necess~ in accordance with such instructions. Defaults The Fiscal Agent Agreement provides that any of the following events constitutes an "Event of Default"' (a) Default in the due and punctual payment of interest on any Series A Bond, whether at the stated Interest Payment Date thereof, or upon proceedings for redemption thereof or upon purchase thereof pursuant to the Fiscal Agent Agreement; (b) Default in the due and punctual payment of the principal of or premium, if any, on any Series A Bond, whether at the stated maturity thereof, or upon proceedings for redemption thereof, or upon purchase pursuant to the Fiscal Agent. Agreement; (c) The City shall fail to observe or perform in any material way anY covenant, condition, agreement or provision contained in the Series A Bonds or in the Fiscal Agent Agreement on the pan of the City other than those set forth in paragraphs (a) and Co) above and such failure shall continue for 30 days after written notice specifying such failure and requiring such failure to be remedied shall have been given to the City by the Fiscal Agent, which notice may be given by the Fiscal Agent in its discretion and shall be given by the Fiscal Agent at the written request of Owners of not less than 25 % in aggregate principal amount of all Series A Bonds then Outstanding; provided, however, that when a Letter of Credit is in effect, no such notice shall be given without the consent of the Letter of Credit Bank, and provided, further, that if said default be such that it cannot be corrected within the applicable period, it shall not constitute an Event of Default if corrective action is instituted by the City within the applicable period and diligently pursued until the default is corrected; or (d)' The Fiscal Agent receives written notice from the Letter of Credit Bank that the City has not reimbursed the Letter of Credit Bank for a drawing under the Letter of Credit to pay interest or that any other event of default has oecun'ed and is continfiing under the Reimbursement Agreement. If an Event Of Default under the Fiscal Agent Agreement Occurs and is continuing, the Fiscal Agent will mail notice of the Event of Default to the Owners of the Series A Bonds and the Letter of Credit Bank as promptly as practicable after it occurs. Remedies The Fiscal Agent Agreement provides that if, when a Letter of Credit is not in .effect or the Letter of Credit Bank has wrongfully dishonored a drawing under the Letter of Credit, an Event of Default occurs under clause (a) or (b) above (a 'payment default').and is continuing, or, an Event of Default occurs under clause (c) above, the Fiscal Agent by notice to the City, or the Owners of at least 25 % in aggregate principal amount of the Series A Bonds then Outstanding by notice to the City and the Fiscal Agent, may declare the principal of and accrued interest on the Outstanding Series A Bonds to be due and payable immediately. The Fiscal Agent Agreement provides that if, when a Letter of Credit is in effect, so long as the Letter of Credit Bank has not wrongfully dishonored a drawing under the Letter of Credit, an Event of Default occurs and is continuing, the Fiscal Agent, upon the written direction of the Letter of Credit Bank, by notice to the City shall immediately declare the principal and accrued interest on the Series A Bonds to be due and payable immediately. Upon any such declaration, the principal of and accrued interest on the Outstanding Series A Bonds shall .be due and payable immediately. When a Letter of Credit is in effect, the Fiscal Agent shall, immediately upon a declaration of acceleration, draw upon the Letter of Credit to pay the principal of and interest on the Outstanding Series A Bonds other than Letter of Credit Bank-owned Series A Bonds. Upon the receipt by the Fiscal Agent pursuant to such declaration of sufficient funds to pay the principal of and accrued interest on such Series A Bonds, interest on such Series A Bonds shall cease to accrue; except that interest on Letter of Credit Bank-owned Series A Bonds shall continue to accrue until provision for the payment thereof is made in accordance with the Reimbursement Agreement. The Fiscal Agent Agreement. provides that the Fiscal Agent shall upon the request of the Lener of Credit Bank rescind an acceleration and its consequences if (1) no payment default has occurred and is continuing, (2)the Owners have not been notified of the acceleration and (3) the amount available to be drawn under the Letter of Credit has been reinstated so as to be available in an amount equal to the principal amount of the Outstanding Series A Bonds, plus the applicable interest portion under the Letter of Credit. The Fiscal Agent is not otherwise permitted by the Fiscal Agent Agreement to declare the Series A Bonds to be due and payable The Fiscal Agent shall be entitled to treat any dishonor of a drawing under the Letter of Credit as not wrongful unless and until a court of competent jurisdiction makes a final determination that such dishonor was wrongful. s~n.~2.4 27 The Fiscal Agent Agreement provides that, if an Event of Default occurs and is continuing, the Fiscal Agent may pursue any available remedy by proceeding at law or in equity to collect the principal of or interest on the Series A Bonds or to enforce the performance of any provision of the Series A Bonds, the Fiscal Agent Agreement or the Reimbursement Agreement. When a Letter of Credit is in effect and so long as the Letter of Credit Bank has not Wrongfully dishonored a drawing under the Letter of Credit, the Fiscal Agent may pursue any remedy only at the direc~on of the Letter of Credit Bank. The Fiscal Agent Agreement provides that the L~tter of Credit Bank, when the Letter. of Credit is in effect and so long as the Letter of Credit Bank has not wr°ngfully dishonored a drawing on the Letter of Credit, may pursue any remedy available under the Fisc~ Agent Agreement without the necessity of any action by the Fiscal Agent. An Owner of Series A Bonds may not pursue any remedy with respect to the Fiscal Agent Agreement unless (a) the Owner gives the Fiscal Agent notice stating that an Event of Default under the Fiscal Agent Agreement is continuing, Co) the Owners of at least 25 % in principal amount of the Series A Bonds then Outstanding make a written request to the Fiscal Agent to pursue the remedy, (c) such Owner Or Owners offer to the Fiscal Agent indemnity satisfactory to the Fiscal Agent against any loss, liability or expense, (d) the Fiscal Agent does not comply with the request within 60 days after receipt of the request and the offer of indemnity, and (e) either no Letter of Credit is in effect or the Letter of Credit Bank has wrongfully dishonored a drawing on the Letter of Credit. Modifications and Amendments The Fiscal Agent Agreement provides that the Fiscal Agent Agreement, the Series A Bonds and the rights and obligations 'of the City, the Fiscal Agent, the Paying Agent, the Remarketing Agent, the Letter of Credit Bank, and the Owners of the Series A Bonds may be amended or supplemented at any time by an amendment or supplement which becomes binding when the written consents of the Owners of a majority in aggregate principal amount of the Series A Bonds then Outstanding, exclusive of disqualified Series A Bonds, and while the Letter of Credit is in effect, the written consent of the Letter of Credit Bank, so long as the Bank is not in default under the Letter of Credit, are filed with the Fiscal Agent. No such amendment or supplement shall (1) reduce the rate of interest on any Series A Bond or extend the time of payment thereof or reduce the amount of principal or redemption premium, if any, on any Series A Bond or extend the principal payment date thereof without the prior written consent of the Owner of the Series A Bond so affected, (2) reduce the percentage of Owners whose consent is required for the execution of any amendment or supplement to the Fiscal Agent Agreement, or (3) modify any of the rights or obligations of the Fiscal Agent, the Paying Agent, the Letter of Credit Bank or the Remarketing Agent without its prior written consent thereto. The Fiscal Agent Agreement provides that the Fiscal Agent Agreement, the Series A Bonds and the rights and obligations of the City, the Fiscal Agent, the Paying Agent; the Remarketing Agent and the Owners of the Series A Bonds may also be amended or supplemented at any time by an amendment or supplement which becomes binding upon execution without the written consent of any Owners of the Series A Bonds, but while the Letter of Credit is in effect, with the written consent of the Letter of Credit Bank, so long as the Bank is not in default under the Letter of Credit, and if the amendment affects the Remarketing Agent, with the written consent of the Remarketing Agent, but only after receipt of a favorable opinion of counsel and only for any one or more of the following purpose: (a) to add to the conditions, covenants and terms contained therein required to' be observed or performed by the City, other conditions, COvenants and terms thereafter to be observed or performed by the City, or to surrender any right reserved therein to or conferred therein on the City, and which in either case shall not adversely affect the interests of the Owners; Co) to make such provisions for the purpose of curing any ambiguity or of correcting, curing or supplementing any defective provision contained therein or in regard to questions arising thereunder which the City may deem desirable or neces~, and which shall not adversely affect the interests of the Owners; (c) to comply with the requirements of Moody's or Standard & Poor's for the initial rating of the Series A Bonds; (d) to transfer any fund or account created in the Fiscal Agent Agreement held by the City as well as any money on deposit in any such fund or account to the Fiscal Agent and to make such provisions for the purpose of COrrecting or supplementing any provision contained therein to reflect the transfer of such fund or account; (e) 'to make such provisions for the purpose of correcting or supplementing any provision contained therein relating to the use of any Reserve Account and any monies deposited therein which shall not adversely affect the interests of the Owners; or (f) to provide for (or subsequently modify) an additional mOde for the Series A Bonds and the provisions relating thereto. 'Such amendment shall be accompanied by a favorable Opinion of Bond Counsel and shall specify the period for payment of the interest, the intervals and dates at which the rate will be set by the Remarketing Agent and the intervals and procedures by which the Series A Bonds may be tendered for purchase. These changes will be noted on the Series A Bonds, or an amended Series A Bond form will be provided for in the amendment in order to reflect them. Discharge of F'~__al Agent Agreement The Fiscal Agent Agreement provides that when the Series A Bonds become due and,, payable in ac, cordance with their terms or tltrough redemption proceedings as provided in the Fiscal Agent Agreement, or otherwise, and the whole amount of principal, or redemption price and interest due and payable upon all of the Series A Bonds are paid, or provision has sP~.~:.4 29 been made for payment of the same, together with all other sums payable under the Fiscal Agent Agreement by the' City, in.eluding all fees and expenses of the Fiscal Agent, then and in that case, the Fiscal Agent Agreement and the hen created therein are discharged and satisfied, the City is then released from the covenants, agreements and obligations contained in the Fiscal Agent Agreement. If money has been set aside and held by the Fiscal Agent for the payment or redemption of any Series A Bonds and the interest installments at the maturity or redemption date, such Series A Bonds are deemed to be paid. Series A Bonds are deemed to be paid if there has been deposited with the Fiscal Agent monies or, to the extent permitted by law, non-callable Federal Securities, sufficient to pay all sums of money due'or to become due according to the provisions of the Fiscal Agent Agreement. Unclaimed Money The Fiscal Agent Agreement provides that any money held by the Fiscal Agent or Paying Agent in trust for the payment and discharge of the interest or principal or purchase price or redemption premiums, if any, of any Series A Bond which remain unclaimed for two years after the date when such payments on the Series A Bonds have become payable, if such money was held by the Fiscal Agent or Paying Agent on such date, or for two years after the date of deposit of such money if deposited with the Fiscal Agent or Paying Agent after the date when such payments on the Series A Bonds have become payable, shall upon written notice from the City be repaid by the Fiscal Agent or Paying Agent, as applicable, to the City as its absolute property free from trust, and the Fiscal Agent or Paying Agent shall thereupon be rele. as~ and discharged with respect thereto and the Owners of such Series A Bonds shall look only to the City for the payment of the interest and principal or purchase price and redemption premiums, if any, on such Series A Bonds; provided that, before being required to make any such payment to the City, the Fiscal Agent shall, at the expense of the City, give notice by mail to the Owners of such Series A Bonds that such money remains unclaimed and that after a date named in such notice, which date shall not be less than 60 days after the date of giving such notice, the Fiscal Agent or the Paying Agent, as applicable, shall promptly pay to the Letter of Credit Bank so much of such money that the Bank certifies to the Fiscal Agent that the City owes to the Letter of Credit Bank with mspex:t to any Series A Bonds or under the Reimbursement Agreement and the balance of such money then unclaimed will be returned to the City. RATINGS Moody's Investors Service have given the Series A Bonds the rating set forth on the cover. Such rating reflects only the view of such organization and an explanation of the significant of the rating may be obtained by contacting them at: Moody's Investors Service, 99 Church Street, New York, New York 10007, (212) 553-0300. The rating, is not recommendations to buy, sell or hold the Series A Bonds. There is no assurance that either rating will continue for any given period of time or that they will not be revised downward or withdrawn entirely by the rating agency, if, in the judgment of either such agency, circumstances so warrant. Any such downward revision or withdrawal of such ratings may have an adverse effect on the market price of the Series A Bonds. PaineWebber Incorporated, as Underwriter, has agreed to purchase the Series A Bonds at a Price of % of par from the City. The Underwriter is committed to purchase all the Series A Bonds if any are purchased. The Underwriter may offer and sell Series A Bonds to certain dealers (including dealers depositing Series A Bonds into investment trusts) and others at a'price different from that stated on the cover of this Official Statement. After the initial public offering, the offering price of the Series A Bonds may be changed from time to time by the Underwriter. TAX EXEMPTION In the opinion of Bond Counsel, a complete copy of the proposed, form of which is attached as Appendix C, based on existing statutes, regulations, rulings and court decisions, interest on the Series A Bonds is excluded from gross income for federal income tax purposes and is exempt from State of California personal income taxes. The Internal Revenue Code of 1986, as amended, imposes various restrictions, conditions and requirements relating to the exclusion from gross income for federal income tax purposes of interest on obligations such as the Series A Bonds. The City has cOvenanted to comply with certain restrictions designed to assure that interest on the Series A Bonds will not be included in federal gross income. Failure to comply with these covenants may result in interest on the Series A Bonds being included in federal gross income, possibly from the date of issuance of the Series A Bonds. The opinion of Bond Counsel assumes compliance with these covenants. Bond Counsel have not undertaken to determine (or to inform any person) whether any actions taken (or not taken) or events occurring (or not occurring) after the date of issuance of the Series A Bonds may affect the tax status of interest on the Series A Bonds. Bond Counsel are further of the opinion that interest on the Bonds is not a sPeCific preference item for purposes of the federal individual or corporate alternative minimum taxes. However, Bond Counsel observe that interest on the Series A Bonds is included in adjusted current, earnings in calculating corporate alternative minimum taxable income. Although Bond Counsel have rendered an opinion that interest on the Series A Bonds is excluded from federal gross income, the accrual or receipt of interest on the Series A Bonds may otherwise affect a Bond Owner's federal tax liability. The nature and extent of these other tax consequences will depend upon the Series A Bond Owner's particular tax status and the Bond Owner's other items of income or deduction. Bond Counsel express no opinion, regarding any such other tax consequences. O TI~ER LEG AL MATTERS The validity of the Series A Bonds will be passed on by Jones Hall Hill & VOfite, a Professional Law Corporation, San Francisco, California, Bond Counsel. Certain legal matters will be passed on for the Underwriter by Orrick, Herrington & Sutcliffe, San · Francisco, Cal/fomia, and for the City by Rourke, Woodruff & Spradlin, a Professional Corporation, Orange, California. CITY OF TUSTIN By Jim Botts, Mayor APP~IX A The City of Tustin (To Come) $F2-37562.4 33 Kredietbank N.V., New York Branch (To Come) S1:r2-37867 .a ~Form of I~ga] Opinion of Bond Counsel (To Come) APPENDIx D Reassessment Diagram (To Come) APPENDIX E List of Parcels (To Come) sm-~2.4 37