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HomeMy WebLinkAbout11 ISSUANCE OF 2016 WATER REFUNDING REVENUS BONDS• Agenda Item 1 1 0 - AGENDA REPORT Reviewed. City Manager Finance Director MEETING DATE: AUGUST 16, 2016 TO: JEFFREY C. PARKER, CITY MANAGER FROM: JENNIFER LEISZ, ACTING FINANCE DIRECTOR SUBJECT: ISSUANCE OF 2016 WATER REFUNDING REVENUE BONDS SUMMARY: Approval by the City of Tustin ("City") is requested to authorize the issuance and sale of 2016 Water Refunding Revenue Bonds, (the "Bonds") in an estimated aggregate principal amount of $19.855 million to refinance the 2011 Water Revenue Bonds (the "2011 Bonds") to take advantage of lower interest rates to reduce the annual debt service payments. RECOMMENDATION: It is recommended that: • The City Council adopt City Council Resolution 16-47 AUTHORIZING THE ISSUANCE OF CITY OF TUSTIN (ORANGE COUNTY, CALIFORNIA) 2016 WATER REFUNDING REVENUE BONDS, APPROVING THE FORM AND AUTHORIZING EXECUTION OF AN INDENTURE OF TRUST, AN ESCROW AGREEMENT, A BOND PURCHASE AGREEMENT, A PRELIMINARY OFFICIAL STATEMENT AND A CONTINUING DISCLOSURE CERTIFICATE AND AUTHORIZING ACTIONS RELATED THERETO. 1. Indenture of Trust; 2. Escrow Agreement; 3. Bond Purchase Agreement; 4. Preliminary Official Statement, and 5. Continuing Disclosure Certificate FISCAL IMPACT: The Bonds will have no financial impact on the City's General Fund, as all payments of principal and interest on the Bonds will be paid solely from the net revenues of the Water Enterprise Fund. It is estimated that the refunding of the 2011 Bonds will reduce annual debt service payments by $220,000 per year, totaling over $2.24 million in net present value savings over the remaining term of the Bonds. BACKGROUND: The City, working with its consultants, has determined that, due to prevailing financial market conditions, it is in the best interests of the City at this time to refund the 2011 ISSUANCE OF 2016 WATER REFUNDING REVENUE BONDS AUGUST 16, 2016 PAGE 2 Bonds. The $20.760 million 2011 Bonds were issued to fund the Rawlings Reservoir and Tustin Avenue Well projects. The Bonds will defease the 2011 Bonds. The Bonds will mature in 2041, which is the current maturity date of the 2011 Bonds. Based on the current interest rates, the City is proposing to issue approximately $19.855 million par amount of Bonds. The City will be obtaining an underlying credit rating for the Bonds from Standard & Poor's. It is expected the credit rating from Standard & Poor's will be favorable and help the City obtain the best possible interest rates. The City Council resolution being presented for approval authorizes the issuance of the Bonds and approves the form and authorizes execution of the related financing documents including a draft of a Preliminary Official Statement that describes the terms of the Bonds. These documents will be finalized when the exact terms of the Bonds are determined at the time the Bonds are sold to investors, anticipated to occur on or about September 13, 2016. Jennifer Ceisz Acting Finance Director Attachment(s): Resolution No. 16-47 Indenture of Trust Escrow Agreement Bond Purchase Agreement Preliminary Official Statement Continuing Disclosure Certificate CITY OF TUSTIN RESOLUTION NO. 16-47 RESOLUTION AUTHORIZING THE ISSUANCE OF CITY OF TUSTIN (ORANGE COUNTY, CALIFORNIA) 2016 WATER REFUNDING REVENUE BONDS, APPROVING THE FORM AND AUTHORIZING EXECUTION OF AN INDENTURE OF TRUST, AN ESCROW AGREEMENT, A BOND PURCHASE AGREEMENT, A PRELIMINARY OFFICIAL STATEMENT AND A CONTINUING DISCLOSURE CERTIFICATE AND AUTHORIZING ACTIONS RELATED THERETO RESOLVED, by the City Council (the "Council") of the City of Tustin (the "City"), as follows: WHEREAS, the Tustin Public Financing Authority (the "Authority") has heretofore issued its $20,760,000 Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, of which $20,760,000 remains outstanding (the "2011 Bonds"), pursuant to an indenture of trust, dated as of May 1, 2011, by and between the Authority and The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"), for the purpose of financing the improvement, betterment, renovation and expansion of certain facilities within the City's municipal water enterprise (the "Enterprise"); WHEREAS, debt service on the 2011 Bonds is paid from revenues comprised of payments (the "2011 Installment Payments") made by the City under an installment sale agreement, dated as May 1, 2011, by and between the Authority and the City; WHEREAS, Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code (the "Refunding Bond Law") authorizes the City to issue its refunding bonds for the purpose of refunding obligations of the City; WHEREAS, the City, after due investigation and deliberation, has determined that it is in the interests of the City at this time to provide for the issuance of bonds under the Refunding Bond Law to provide for the payment and prepayment of the 2011 Installment Payments and refunding of the 2011 Bonds; WHEREAS, to that end, the City has determined to issue its City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the "2016 Bonds"), pursuant to an indenture of trust (the "Indenture"), by and between the City and the Trustee; WHEREAS, the 2016 Bonds will be secured by a pledge of the net revenues generated by the Enterprise, on a parity with installment sale agreements securing the Authority's outstanding Tustin Public Financing Authority 2012 Water Refunding Revenue Bonds and Tustin Public Financing Authority 2013 Water Revenue Bonds; WHEREAS, the firm of Hilltop Securities Inc. (the "Underwriter') has proposed to purchase and underwrite the 2016 Bonds; and WHEREAS, the Council has duly considered such transactions and wishes at this time to approve said transactions in the public interests of the City; NOW, THEREFORE, it is hereby ORDERED and DETERMINED, as follows: SECTION 1. Determination to Carry Out Refunding. The Council hereby determines to carry out the issuance and sale of the 2016 Bonds, the payment and prepayment of the Installment Payments and the refunding of the 2011 Bonds. SECTION 2. Issuance of the 2016 Bonds: Approval of Indenture. (a) The Council hereby authorizes the issuance of the 2016 Bonds. (b) The 2016 Bonds shall be issued pursuant to the Indenture. The Council hereby approves the Indenture in the form on file with the City Clerk, together with such non -material additions thereto and changes therein as the Mayor, the Mayor Pro Tem, the City Manager or the Finance Director, or any designee thereof (the "Designated Officers"), shall deem necessary, desirable or appropriate, the execution of which by the City shall be conclusive evidence of the approval of any such non -material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute, and the City Clerk is hereby authorized and directed to attest to, the final form of the Indenture for and in the name and on behalf of the City. The Council hereby authorizes the delivery and performance of the Indenture. SECTION 3. Approval of Escrow Agreement. The Council hereby approves an escrow agreement (the "Escrow Agreement"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as escrow bank, in the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by any Designated Officer, desirable or appropriate, the execution of which by a Designated Officer shall be conclusive evidence of the approval of any such non -material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute, and the City Clerk is hereby authorized and directed to attest to, the final form of the Escrow Agreement for and in the name and on behalf of the City. The Council hereby authorizes the delivery and performance of the Escrow Agreement. SECTION 4. Sale of 2016 Bonds. The Council hereby approves the sale of the 2016 Bonds by negotiation with the Underwriter pursuant to a bond purchase agreement (the "Bond Purchase Agreement") in the form on file with the City Clerk, together with such non -material additions thereto and changes therein as a Designated Officer shall deem necessary, desirable or appropriate, the execution of which by the City shall be conclusive evidence of the approval of any such non -material additions and changes, so long as the debt service on the 2016 Bonds, as compared to the debt service with respect to the 2011 Bonds, provides net present value savings to the City of at least 5%. The Designated Officers, each acting alone, are hereby authorized and directed to execute the final form of the Bond Purchase Agreement for and in the name and on behalf of the City upon the submission of an offer by the Underwriter to purchase the 2016 Bonds, which offer is acceptable to a Designated Officer and consistent with the requirements of this Resolution. The amount of Underwriter's discount for the 2016 Bonds shall be not more than 0.5% of the par amount thereof (not taking into account any original issue discount on the sale thereof). SECTION 5. Official Statement. The Council hereby approves the Preliminary Official Statement, in the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by any Designated Officer. The Council authorizes and directs any 1pa Designated Officer to deem the Preliminary Official Statement "final" for purposes of Rule 15c2- 12 under the Securities Exchange Act of 1934 (the "Rule"). Any Designated Officer is authorized and directed to cause the Preliminary Official Statement to be brought into the form of a final official statement (the "Final Official Statement') and to execute said Final Official Statement, dated as of the date of the sale of the 2016 Bonds, and a statement that the facts contained in the Final Official Statement, and any supplement or amendment thereto (which shall be deemed an original part thereof for the purpose of such statement) were, at the time of sale of the 2016 Bonds, true and correct in all material respects and that the Final Official Statement did not, on the date of sale of the 2016 Bonds, and does not, as of the date of delivery of the 2016 Bonds, contain any untrue statement of a material fact with respect to the City or omit to state material facts with respect to the City required to be stated where necessary to make any statement made therein not misleading in the light of the circumstances under which it was made. The Designated Officers shall take such further actions prior to the signing of the Final Official Statement as are deemed necessary or appropriate to verify the accuracy thereof. The execution of the final Official Statement, which shall include such changes and additions thereto deemed advisable by any Designated Officer and such information permitted to be excluded from the Preliminary Official Statement pursuant to the Rule, shall be conclusive evidence of the approval of the final Official Statement by the City. The Final Official Statement, when prepared, is approved for distribution in connection with the offering and sale of the 2016 Bonds. SECTION 6, Continuing Disclosure Certificate. The Council hereby approves a continuing disclosure certificate (the "Continuing Disclosure Certificate"), in the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by any Designated Officer, the execution of which by the City shall be conclusive evidence of the approval of any such non -material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute the final form of the Continuing Disclosure Certificate for and in the name and on behalf of the City. The City hereby authorizes the delivery and performance of the Continuing Disclosure Certificate. SECTION 7. Official Actions. The Mayor, the Mayor Pro Tem, the City Manager, the Director of Finance, the City Clerk and any and all other officers of the City are hereby authorized and directed, for and in the name and on behalf of the City, to do any and all things and take any and all actions, including execution and delivery of any and all assignments, certificates, requisitions, agreements, notices, consents, instruments of conveyance, warrants and other documents, which they, or any of them, may deem necessary or advisable in order to consummate the lawful issuance and sale of the 2016 Bonds and the consummation of the transactions as described herein. SECTION 8. Effective Date. This Resolution shall take effect from and after the date of its passage and adoption. ************ -3- This resolution is hereby approved and adopted at a regular meeting of the City Council of the City of Tustin held on August 16, 2016, by the following vote: AYES: NOES: ABSTAIN: ABSENT: ATTEST Erica N. Rabe, City Clerk ME John Nielsen, Mayor PRELIMINARY OFFICIAL STATEMENT DATED AUGUST 30, 2016 NEW ISSUE—FULL BOOK -ENTRY RATING: S&P: u " (See "RATING" herein) In the opinion of Quint & Thimmig LLP, Larkspur, California, Bond Counsel, subject to compliance by the City with certain covenants, interest on the Bonds is excludable from gross income of the owners thereof for federal income tax purposes and is not included as an item of tax preference in computing the federal alternative minimum tax for individuals and corporations, but such interest is taken into account in computing an adjustment used in determining the federal alternative minimum tax for certain corporations. In addition, in the opinion of Bond Counsel, interest on the Bonds is exempt from personal income taxation imposed by the State of California. See "TAX MATTERS" herein. TUSTIN ,VIIDIMG pN Nmal IIOxMIx dv hsr Dated: As of Date of Delivery CITY OF TUSTIN (Orange County, California) 2016 Water Refunding Revenue Bonds Due: April 1, as shown below The $ ' City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the "Bonds") are being issued by the City of Tustin, Californja (the "City"), in fully registered form without coupons and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company ("DTC"). Payments of the principal of and interest on the Bonds will be made by The Bank of New York Mellon Trust Company, N.A., as trustee for the Bonds (the "Trustee"), to DTC, which is obligated in turn to remit such principal and interest to DTC participants for subsequent disbursement to the beneficial owners of the Bonds. The Bonds are being issued pursuant to an Indenture of Trust, dated as of October 1, 2016 (the "Indenture"), by and between the City and the Trustee. Interest on the Bonds wi0 be payable semi-annually on each April 1 and October 1, commencing on April 1, 2017. The Bonds are being issued to provide funds to (i) refund, on an advance basis, the outstanding Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A (the "2011 Bonds"), which were issued to finance the improvement, betterment, renovation and expansion of certain facilities within the City's municipal water enterprise (the "Enterprise"), and (u) pay the costs of issuing the Bonds. The Bonds are payable from the net revenues (the "Net Revenues") of the Enterprise, derived primarily from charges and revenues received by the City from the operation of the Enterprise, less the costs of the operation and maintenance of the Enterprise. The Net Revenues are pledged, as a first and prior hen thereon, to pay the principal of and interest on the Bonds on a parity, as to payment and security, with an existing obligation secured by Net Revenues, as described herein, and any parity obligations issued or incurred by the City in accordance with the Indenture, as described herein (the "Parity Obligations"). The City has covenanted to set rates and charges for the service and facilities of the Enterprise sufficient to provide Net Revenues in each year equal to at least 1.20 tunes the aggregate annual amount of principal of and interest due on the Bonds and all Parity Obligations. A reserve fund has not been established for the Bonds. The Bonds are subject to redemption prior to maturity as described herein. See "THE BONDS—Redemption." NEITHER THE BONDS NOR THE OBLIGATION TO PAY PRINCIPAL OF OR INTEREST THEREON CONSTITUTES A DEBT OR A LIABILITY OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS WITHIN THE MEANING OF ANY CONSTITUTIONAL LIMITATION ON INDEBTEDNESS, OR A PLEDGE OF THE FULL FAITH AND CREDIT OF THE CITY. THE BONDS ARE SECURED SOLELY BY THE PLEDGE OF NET REVENUES AND CERTAIN FUNDS HELD UNDER THE INDENTURE. THE BONDS ARE NOT SECURED BY A PLEDGE OF THE TAXING POWER OF THE CITY. MATURITIES, PRINCIPAL AMOUNTS, INTEREST RATES AND PRICES OR YIELDS $ Serial Bonds CUSIPt Prdir_ Maturity Principal Interest CUSIPt April I Amount Rate Yield Suffix % Term Bonds Maturing April 1, ; Price: , to Yield %—CUSIPt: THIS COVER PAGE CONTAINS CERTAIN INFORMATION FOR QUICK REFERENCE ONLY. IT IS NOT A SUMMARY OF THIS ISSUE OF BONDS. INVESTORS MUST READ THE ENTIRE OFFICIAL STATEMENT TO OBTAIN INFORMATION ESSENTIAL TO THE MAKING OF AN INFORMED INVESTMENT DECISION WITH RESPECT TO THE PURCHASE OF THE BONDS. The Bonds are offered when, as and if issued azul received by the Underwriter and subject to the approval as to their legality by Quint & 7himmig LLP, Larkspur, California, as Bond Counsel Certain legal matters will also be passed upon for the City by Quint & Thimmig LLP, Larkspur, California, as Disclosure Counsel, and by Woodruff; Spradlin 6 Smart, Costa Mesa, California, the City Attorney. It is anticipated that the Bonds will be delivered in definitive form through the facilities of DTC on or about October 4, 2016. HilltopSecurides Dated: September . 2016 'Preliminary, subject to change. t Copyright 2016, American Bankers Association. CUSIP6 is a registered trademark of the American Bankers Association. CUSIP data herein is provided by CUSIP Global Services, operated by Standard & Poor 'a. This data is not intended to create a database and does not serve in any way as a substitute for CU SIP Global Services. CUSIP numbers have been assigned by an independent company not affiliated with the Authority and arc included solely for the convenience of the registered owners of the Bonds. Neither the City nor the Underwriter is responsible for the selection or uses of these CUSIP numbers and no representation is made as to their correctness on the Bonds or as included herein. The CUSIP munber for a specific maturity is subject to being changed after the delivery of the Bonds as a result of various subsequent actions including, but not limited to, a reflmding in whole or in pan or as a result of the procurement of secondary market portfolio insurance or other similar enhancement by investors that is applicable to all or a portion oPoertain maturities of the Bonds. GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT For purposes of compliance with Rule 15c2-12 of the United States Securities and Exchange Commission, as amended ("Rule 15c2- 12 "), this Preliminary Official Statement constitutes an "offs al statement" of the District with respect to the Bonds that has been deemed "final" by the District as of its date except for the omission of no more than the information permitted by Rule 15c2-12. Use of Oficial Statement. This Official Statement is submitted in connection with the sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. Estimates and Forecasts. When used in this Official Statement and in any continuing disclosure by the City, in any press release and in any oral statement made with the approval of an authorized officer of the City, the words or phrases "will likely result," "are expected to," "will continue," "is anticipated," "estimate," "project," "forecast," "expect," "intend" and similar expressions identify "forward looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements are subject to risks and uncertainties that could cause actual results to differ materially from those contemplated in such forward-looking statements. Any forecast is subject to such uncertainties. Inevitably, some assumptions used to develop the forecasts will not be realized and unanticipated events and circumstances may occur. Therefore, there are likely to be differences between forecasts and actual results, and those differences may be material. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, give rise to any implication that there has been no change in the affairs of the City since the date hereof. Limit of Offering. No dealer, broker, salesperson or other person has been authorized by the City or the Underwriter to give any information or to make any representations other than those contained herein 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 nor shall there be any sale of the Bonds by a person in any jurisdiction in which it is unlawful for such person to make such an offer, solicitation or sale. Limited Scope oflnformation. The City has obtained certain information set forth herein from sources which are believed to be reliable, but such information is neither guaranteed as to accuracy or completeness, nor to be construed as a representation of such by the City. The information and expressions of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the City since the date hereof. All summaries of or references to the documents referred to in this Official Statement are made subject to the provisions of such documents and do not purport to be complete statements of any or all of such provisions. All capitalized terms used herein, unless noted otherwise, shall have the meanings prescribed in the Indenture. Underwriter. The Underwriter has provided the following sentence for inclusion in this Official Statement. The Underwriter has reviewed the information in this Official Statement in accordance with, and as part of, its responsibility to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of such information. IN CONNECTION WITH THIS OFFERING, THE UNDERWRITER MAY OVER -ALLOT OR EFFECT TRANSACTIONS THAT STABILIZE OR MAINTAIN THE MARKET PRICE OF THE BONDS AT SUCH LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANYTIME. THE BONDS HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON AN EXCEPTION FROM THE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT. THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER THE SECURITIES LAWS OF ANY STATE. Website. The City maintains a website. Unless specifically indicated otherwise, the information presented on such website is not incorporated by reference as part of this Official Statement and should not be relied upon in making investment decisions with respect to the Bonds. TAS OF CONTENTS INTRODUCTION.........................................................................1 Gener-A.......................................................................................1 TheCity......................................................................................1 The Enterprise............................................................................1 Purposeof the Bonds..................................................................1 Authorityfor Issuance............................................................... 2 Pledgeof Net Revenues............................................................. 2 RateCovenant........................................................................... 2 Additional Obligations............................................................... 2 Payment................................................................................... 2 Redemption............................................................................... 3 Formof Bonds........................................................................... 3 Book -Entry System.................................................................... 3 Risksof Investment................................................................... 3 Continuing Disclosure............................................................... 3 Forward -Looking Statements.................................................... 3 OtherMatters............................................................................ 4 OtherInformation...................................................................... 4 BudgetaryProcess....................................................................21 Rate Setting Process.................................................................21 Rates.........................................................................................21 FutureRate Study.................................................................... 23 Billing and Collection Procedures ............................................ 24 Water Connections.................................................................. 24 Water Users............................................................................. 25 Capital Improvement Program................................................26 Financial Statements............................................................... 27 Historical Revenues and Expenditures .................................... 28 Projection of Revenues, Expenditures and Debt Service Coverage 29 RiskManagement.................................................................... 29 Retirement Programa............................................................... 30 INVESTMENT OF CITY FUNDS ............................................ 38 CONSTITUTIONAL LIMITATIONS ON APPROPRIATIONS ANDFEES...................................................................................39 ArticleXIIIA.............................................................................39 ESTIMATED SOURCES AND USES OF FUNDS .................... 5 Article XIIIB ............................................................................. 39 THE REFUNDING PLAN........................................................... 5 Proposition 218........................................................................ 40 DEBT SERVICE REQUIREMENTS ........................................... 7 Effect of Proposition 218 on the City; Possible THEBONDS................................................................................. 8 Limitations on Enforcement Remedies.................................... 42 Authorityfor Issuance............................................................... 8 General Provisions..................................................................... 8 Redemption............................................................................... 9 Book -Entry Only System..........................................................10 SECURITY FOR THE BONDS..................................................11 Pledgeof Net Revenues............................................................11 WaterUse................................................................................ 20 NoBond Reserve Fund............................................................12 Receipt, Deposit and Application of Gross Revenues WaterStorage...........................................................................21 and Net Revenues.....................................................................12 Application of Interest Account................................................13 Application of Principal Account..............................................13 Application of Sinking Account................................................13 RateCovenant..........................................................................13 Limitations on Future Obligations Secured by Net Revenues..................................................................................14 THECITY....................................................................................16 General.....................................................................................16 Governance and Management..................................................16 THE ENTERPRISE.....................................................................17 History......................................................................................17 Existing Facilities......................................................................17 APPENDIX C: Management.............................................................................17 Service Area..............................................................................17 WaterSupply............................................................................17 APPENDIX E: WaterUse................................................................................ 20 Mandatory Drought Restriction ...............................................21 WaterStorage...........................................................................21 BOOK -ENTRY ONLY SYSTEM Distribution System..................................................................21 Proposition 26.......................................................................... 42 FutureInitiatives..................................................................... 43 RISK FACTORS RELATING TO THE BONDS ...................... 43 General.................................................................................... 43 Limited Obligations................................................................. 44 SeismicConsiderations............................................................ 44 Environmental Regulation....................................................... 44 Maintenance and Operation Costs ........................................... 44 Demandand Usage; Drought..................................................44 Limited Recourse on Default ................................................... 45 Limitations on Remedies......................................................... 45 Initiatives................................................................................. 45 Bankruptcy.............................................................................. 45 Rate Process............................................................................. 46 Insurance ...... E:s' TaxExemption........................................................................ 46 ParityObligations.................................................................... 46 SecondaryhfadmL................................................................... 46 TAXMATTERS......................................................................... 46 CERTAIN LEGAL MATTERS .................................................. 49 LITIGATION.............................................................................. 49 RATING...................................................................................... 49 MUNICIPAL ADVLSOR............................................................. 49 CONTINUING DISCLOSURE .................................................. 50 AUDITED FINANCIAL STATEMENTS ................................ 50 VERIFICATION OF MATHEMATICAL COMPUTATIONS 50 UNDERWRITING.......................................................................51 MISCELLANEOUS.....................................................................51 APPENDIX A: SUMMARY OF THE INDENTURE APPENDIX B: COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015 APPENDIX C: FORM OF CONTINUING DISCLOSURE CERTIFICATE APPENDIX D: CITY INVESTMENT POLICY APPENDIX E: GENERAL INFORMATION REGARDING THE CITY OF TUSTIN AND ORANGE COUNTY APPENDIX F: FORM OF OPINION OF BOND COUNSEL APPENDIX G: BOOK -ENTRY ONLY SYSTEM AL TIM W TUS I- W0101A CITY OF TUSTIN 300 Centennial Way Tustin, CA 92780 (714) S73-3000 http://www.tustinca.org CITY COUNCIL MEMBERS John Nielsen, Mayor Dr. Allan Bernstein, Mayor Pro Tem Rebecca Gomez, Councilmember Elwyn A. Murray, Councilmember Charles E. Puckett, Councilmember CITY OFFICIALS Jeffrey C. Parker, City Manager Leisz, Acting Finance Director and City Treasurer can Tran, Administrative Services Manager Douglas Stack, Public Works Director Stacey Cuevas, Public Works Manager n, P.E., Principal Engineer, Public Works, Engineering 'ater Services Manager, Public Works, Water Services Division Erica N. Rabe, City Clerk Woodruff, Spradlin & Smart, City Attorney SPECIAL SERVICES Municipal Advisor Fieldman Rolapp & Associates Irvine, California Bond and Disclosure Counsel Quint & Thimmig LLP Larkspur, California Trustee and Escrow Bank ank of New York Mellon Trust Company, N.A. Los Angeles, California Verification Agent Grant Thornton LLP Minneapolis, Minnesota OFFICIAL STATEMENT CITY OF TUSTIN (Orange County, California) 2016 Water Refunding Revenue Bonds INTRODUCTION General This Official Statement, which includes the cover page and appendices hereto, provides information in connection with the sale of the 2016 Water Refunding Revenue Bonds (the "Bonds"), being issued by the City of Tustin, California (the "City"), in the aggregate principal amount of This Introduction is not a summary of this Official Statement. It is only a brief description of and guide to, and is qualified by, more complete and detailed information contained in the entire Official Statement, including the cover page and appendices hereto, and the documents summarized or described herein. A full review should be made of the entire Official Statement. The offering of the Bonds to potential investors is made only by means of the entire Official Statement. Capitalized terms used, but not otherwise defined herein, shall have the meanings assigned thereto as set forth in APPENDIX A—SUMMARY OF THE INDENTURE—Certain Definitions. The City The City of Tustin (the "City") is located in Orange County (the "County"), approximately 41 miles south of the City of Los Angeles and approximately 90 miles north of the City of San Diego. Incorporated in 1927, the City operates as a general law city with a Council -Manager form of government. The Mayor is selected by the City Council from among its members. See "THE CITY" and APPENDIX E—GENERAL INFORMATION REGARDING THE CITY OF TUSTIN AND ORANGE COUNTY AND ORANGE COUNTY. The Enterprise The City's municipal water enterprise (the "Enterprise") includes water treatment, storage and distribution facilities. See "THE ENTERPRISE" herein. Purpose of the Bonds The Bonds are being issued to provide funds to (i) refund, on an advance basis, the outstanding Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A (the "2011 Bonds"), which were delivered for the purpose of financing the improvement, betterment, renovation and expansion of certain * Preliminary, subject to change. facilities of the Enterprise, and (ii) pay the costs of issuing the Bonds. See "THE REFUNDING PLAN" herein. Authority for Issuance The Bonds are authorized pursuant to the provisions of section 53570 et seq. of the California Government Code, a resolution adopted by the City Council of the City on August 16, 2016 (the "Resolution"), and an Indenture of Trust (the "Indenture"), dated as of October 1, 2016, by and between the City and The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"). Pledge of Net Revenues The Bonds are payable from the net revenues (the "Net Revenues") of the Enterprise, derived primarily from charges and revenues received by the City from the operation of the Enterprise, less the costs of the operation and maintenance of the Enterprise. The Net Revenues are pledged, as a first and prior lien thereon, to pay the principal of and interest on the Bonds on a parity, as to payment and security, with the Installment Sale Agreement, dated as of April 1, 2012 (the "2012 Installment Sale Agreement"), by and between the Tustin Public Financing Authority (the "Authority") and the City, securing the Tustin Public Financing Authority Water Revenue Bonds, 2012 Series A, the Installment Sale Agreement, dated as of October 1, 2013 (the "2013 Installment Sale Agreement"), by and between the Authority and the City, securing the Tustin Public Financing Authority 2013 Water Revenue Bonds, and with any parity obligations issued or incurred by the City in accordance with the Indenture, as described herein (the "Parity Obligations"). See "SECURITY FOR THE BONDS—Pledge of Net Revenues." Rate Covenant The City has covenanted to set rates and charges for the service and facilities of the Enterprise sufficient to provide Net Revenues in each year equal to at least 1.20 times the aggregate annual amount of principal of and interest due on the Bonds and all Parity Obligations. See "SECURITY FOR THE BONDS—Rate Covenant." Additional Obligations Additional obligations and bonds issued or incurred on a parity with or subordinate to the Bonds may be issued pursuant to the Indenture provided that certain conditions are met. See "SECURITY FOR THE BONDS—Limitations on Future Obligations Secured by Net Revenues." Payment Principal of the Bonds will be payable in each of the years and in the amounts set forth on the cover page hereof at the office of the Trustee. Interest on the Bonds will be paid by check or draft of the Trustee mailed by first class mail to the person entitled thereto. See "THE BONDS—General." Initially, principal of and interest on the Bonds will be payable when due by wire of the Trustee to The Depository Trust Company ("DTC"), which will in turn remit such interest and principal to DTC Participants (as defined herein), which will in turn remit such interest and principal to Beneficial Owners (as defined herein) of the Bonds. See "THE BONDS—Book-Entry Only System." -2- tion The Bonds are subject to redemption prior to their stated maturity dates, as provided herein. See "THE BONDS—Redemption." Form of Bonds The Bonds will be dated as of their date of delivery and will be issued in fully registered form, without coupons, in the minimum denominations of $5,000 or any integral multiple thereof. Any Bond may, in accordance with its terms, be transferred or exchanged, pursuant to the provisions of the Indenture. See "THE BONDS—General." Book -Entry System The Bonds will be registered in the name of Cede & Co., as nominee of DTC. DTC will act as securities depository for the Bonds. Ownership interests in the Bonds may be purchased in denominations of $5,000 or any integral multiple thereof, in book -entry form only. Upon receipt of payments of principal of and interest on the Bonds, DTC will in turn remit such principal and interest to the participants in DTC for subsequent disbursement to the beneficial owners of the Bonds. See "THE BONDS—Book- Entry Only System" below and APPENDIX G—BOOK-ENTRY ONLY SYSTEM. Risks of Investment The Bonds are repayable only from certain money available to the City from the Enterprise. For a discussion of some of the risks associated with the purchase of the Bonds, see "RISKS RELATING TO THE BONDS" herein. NEITHER THE BONDS NOR THE OBLIGATION TO PAY PRINCIPAL OF OR INTEREST THEREON CONSTITUTES A DEBT OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS WITHIN THE MEANING OF ANY CONSTITUTIONAL LIMITATION ON INDEBTEDNESS, OR A PLEDGE OF THE FULL FAITH AND CREDIT OF THE CITY. THE BONDS ARE SECURED SOLELY BY THE PLEDGE OF NET REVENUES AND CERTAIN FUNDS HELD UNDER THE INDENTURE. Continuing Disclosure The City has covenanted, for the benefit of the owners and beneficial owners of the Bonds, to provide certain financial information and operating data relating to the Enterprise by not later than nine months following the end of each Fiscal Year (currently June 30), and to provide notices of the occurrence of certain enumerated events. See "CONTINUING DISCLOSURE" herein and APPENDIX C— FORM OF CONTINUING DISCLOSURE CERTIFICATE. Forward -Looking Statements This Official Statement, and particularly the information contained under the headings entitled "REFUNDING PLAN," "ESTIMATED SOURCES AND USES OF FUNDS," "SECURITY FOR THE BONDS," "THE ENTERPRISE" AND APPENDIX E—GENERAL INFORMATION -3- REGARDING THE CITY OF TUSTIN AND ORANGE COUNTY, contains statements relating to future results that are "forward-looking statements" as defined in the Private Securities Litigation Reform Act of 2000. When used in this Official Statement, the words "estimate," "forecast," "intend," "expect" and similar expressions identify forward-looking statements. Such statements are subject to risks and uncertainties that could cause actual results to differ materially from those contemplated in such forward-looking statements. Any forecast is subject to such uncertainties. Inevitably, some assumptions used to develop the forecasts will not be realized and unanticipated events and circumstances may occur. Therefore, there are likely to be differences between forecasts and actual results, and those differences may be material. The City is not obligated to issue any updates or revisions to the forward-looking statements if or when its expectations, or events, conditions or circumstances on which such statements are based occur. See "RISK FACTORS RELATING TO THE BONDS." Other Matters There follows in this Official Statement brief descriptions of the Bonds, the security for the Bonds, the Indenture, the City, the Enterprise, and certain other information relevant to the issuance of the Bonds. The descriptions and summaries of documents herein do not purport to be comprehensive or definitive, and reference is made to each such document for the complete details of all its respective terms and conditions. All statements herein with respect to such documents are qualified in their entirety by reference to each such document for the complete details of all of their respective terms and conditions. All statements herein with respect to certain rights and remedies are qualified by reference to laws and principles of equity relating to or affecting creditors' rights generally. Copies of the Indenture are available for inspection during business hours at the corporate trust office of the Trustee. The information and expressions of opinion herein speak only as of the date of this Official Statement and are subject to change without notice. Neither delivery of this Official Statement nor any sale made hereunder nor any future use of this Official Statement shall, under any circumstances, create any implication that there has been no change in the affairs of the City since the date hereof. All financial and other information presented in this Official Statement has been provided by the City from its records, except for information expressly attributed to other sources. The presentation of information, including the table of receipts from taxes and other revenues, is intended to show recent historic information and is not intended to indicate future or continuing trends in the financial or other affairs of the City. No representation is made that past experience, as it might be shown by such financial and other information, will necessarily continue or be repeated in the future. Other Information This Official Statement speaks only as of its date and the information contained herein is subject to change without notice. Copies of the Indenture are available from the City upon written request to the City, 300 Centennial Way, Tustin, CA 92780, Attention: Administrative Services Manager. The City may impose a charge for copying, mailing and handling expenses related to any request for documents. -4- ESTIMATED SOURCES AND USES OF FUNDS The estimated sources and uses of funds are as follows: Sources: Principal Amount of Bonds Plus: Original Issue Premium TOTAL SOURCES Uses: Deposit to Escrow Fund (1) Costs of Issuance (2) TOTAL USES (1) Amount required to defease the 2011 Bonds. See "THE REFUNDING PLAN." (2) Costs of Issuance include the Underwriter's discount, legal fees, printing costs, rating agency fees and other miscellaneous expenses. THE REFUNDING PLAN Proceeds of the Bonds will be used to (a) refund, on an advance basis, the 2011 Bonds, and (b) pay costs incurred in connection with the issuance and sale of the Bonds. A portion of the proceeds of the Bonds will be used to purchase United States Treasury Securities—State and Local Government Series (the "SLGS"), to be held in a separate fund for the 2011 Bonds (the "Escrow Fund"), established under an escrow agreement (the "Escrow Agreement"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as escrow agent (the "Escrow Bank"). See "—Sources and Uses of Funds." The maturing SLGS, the interest income thereon and the uninvested cash in the Escrow Fund will be applied to pay the interest on the 2011 Bonds to and including April 1, 2021, and to redeem all 2011 Bonds in full on April 1, 2021, at a redemption price equal to 1009 of the par amount thereof. The sufficiency of the moneys, investment earnings and maturing SLGS for such purposes will be verified by Grant Thornton LLP (the "Verification Agent"). See "VERIFICATION OF MATHEMATICAL COMPUTATIONS." Assuming the accuracy of the Verification Agent's computations, as a result of the deposit and application of funds as provided in the Escrow Agreement, the obligations of the Authority and the City with respect to the 2011 Bonds will be defeased and discharged. -5- The 2011 Bonds to be refunded are shown in the following table: Maturity Amount Interest Call Call Date Refunded Rate Date Price 4/1/24 $ 735,000 5.000% 4/1/21 100.000 4/1/25 770,000 5.000 4/1/21 100.000 4/1/26 810,000 5.000 4/1/21 100.000 4/1/27 850,000 5.000 4/1/21 100.000 4/1/28 890,000 5.250 4/1/21 100.000 4/1/29 935,000 5.250 4/1/21 100.000 4/1/30 985,000 5.250 4/1/21 100.000 4/1/31 1,040,000 5.250 4/1/21 100.000 4/1/36 6,040,000 5.000 4/1/21 100.000 4/1/41 7,705,000 5.000 4/1/21 100.000 CUSIP Number 90105T AA9 90105T AB7 90105T AC5 90105T AD3 90105T AE1 90105T AF8 90105T AG6 90105T AH4 90105T AJO 90105T AK7 The maturing SLGS, the interest income thereon and the uninvested cash in the Escrow Fund will be held in trust solely far the 2011 Bonds and will not be available to pay principal of or interest on the Bonds or any obligations other than the 2011 Bonds. -6- DEBT SERVICE REQUIREMENTS Annual debt service on the Bonds (assuming no redemptions of the Bonds) is presented below. Maturity (April l Principal Interest Total 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 TOTALS -7- Set forth below is the combined annual debt service on the Bonds and the 2012 Installment Sale Agreement and the 2013 Installment Sale Agreement secured by Net Revenues. THE BONDS Authority for Issuance The Bonds are authorized pursuant to the provisions of section 53570 et seq. of the California Government Code, a resolution adopted by the City Council of the City on August 16, 2016, and the Indenture. General Provisions The Bonds will be dated as of their date of delivery and issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no Bond shall have more than one maturity date. The Bonds will mature in the amounts and on the dates, and bear interest at the rates per annum, set forth on the cover page of this Official Statement. 10 2012 2013 Installment Installment Maturity Sale Sale (April l Agreement Agreement Bonds Total 2017 $ 998,075.00 $ 697,220.00 2018 992,275.00 701,320.00 2019 995,475.00 700,320.00 2020 998,500.00 698,320.00 2021 995,600.00 701,320.00 2022 995,200.00 698,570.00 2023 998,400.00 695,820.00 2024 — 958,070.00 2025 — 960,910.00 2026 — 957,510.00 2027 — 957,675.00 2028 — 961,475.00 2029 — 966,275.00 2030 — 965,275.00 2031 — 958,675.00 2032 — 961,143.76 2033 — 962,787.50 2034 — 963,025.00 2035 — 959,375.00 2036 — 959,750.00 2037 — 963,925.00 2038 — 961,625.00 2039 — 958,100.00 2040 — 962,937.50 2041 — 966,062.50 2042 — 2,742,437.50 — 2043 — 2,744,306.26 — TOTALS $6,973,525.00 $27,684,230.02 THE BONDS Authority for Issuance The Bonds are authorized pursuant to the provisions of section 53570 et seq. of the California Government Code, a resolution adopted by the City Council of the City on August 16, 2016, and the Indenture. General Provisions The Bonds will be dated as of their date of delivery and issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no Bond shall have more than one maturity date. The Bonds will mature in the amounts and on the dates, and bear interest at the rates per annum, set forth on the cover page of this Official Statement. 10 Repayment of the Bonds. Interest on the Bonds will be payable on April 1 and October 1 in each year, beginning April 1, 2017 (each an "Interest Payment Date"), to the person whose name appears on the Bond Registration Books as the Owner thereof as of the Record Date immediately preceding each such Interest Payment Date, such interest to be paid by check or draft of the Trustee mailed by first class mail to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of the Bonds with respect to which written instructions have been filed with the Trustee prior to the Record Date, by wire transfer, at the address of such Owner as it appears on the Bond Registration Books. In the event there exists a default in payment of interest due on such Interest Payment Date, such interest will be payable on a payment date established by the Trustee to the persons in whose names the Bonds are registered at the close of business on a special record date for the payment of such defaulted interest established by notice mailed by the Trustee to the registered Owners of the Bonds not less than 15 days preceding such special record date. Principal of any Bond will be paid upon presentation and surrender thereof at the Principal Corporate Trust Office of the Trustee in Seattle, Washington. Both the principal of and interest on the Bonds will be payable in lawful money of the United States of America. The Bonds will bear interest based on a 360 -day year comprised of twelve 30 -day months from the Interest Payment Date next preceding the date of authentication thereof, unless said date of authentication is an Interest Payment Date, in which event such interest is payable from such date of authentication, and unless said date of authentication is prior to March 15, 2017, in which event such interest is payable from their date of delivery; provided, however, that if, as of the date of authentication of any Bond, interest thereon is in default, such Bond will bear interest from the date to which interest has previously been paid or made available for payment thereon in full. DTC as Registered Owner. The Bonds will initially be issued in book -entry only form, registered in the name of Cede & Co., as nominee of DTC. Purchasers of the Bonds will not receive certificates representing their interests therein, which will be held at DTC. See "THE BONDS—Book-Entry Only System." Redemption Optional Redemption. The Bonds maturing on or before April 1, , are not subject to optional redemption prior to maturity. The Bonds maturing on or after April 1, , are subject to redemption, at the option of the City on any date on and after April 1, , as a whole or in part, from any available source of funds, at a redemption price equal to the principal amount thereof, together with accrued interest to the date fixed for redemption, without premium. The City is required to give the Trustee written notice of its intention to optionally redeem Bonds at least forty-five (45) days prior to the date fixed for such redemption. Sinking Fund Redemption. The Bonds maturing on April 1, , are also subject to mandatory sinking fund redemption in part by lot on April 1, , and on each April 1 thereafter, to and including April 1, , from Mandatory Sinking Account Payments made by the City at a redemption price equal to the principal amount thereof, without premium, in the aggregate respective amounts and on the respective dates as set forth in the following table. -9- Sinking Account Redemption Date (April 1) tMaturity Principal Amount to be Redeemed Notice of Redemption. Unless waived by any Owner of Bonds to be redeemed, notice of any redemption of Bonds shall be given, at the expense of the City, by the Trustee by providing a redemption notice at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the Bond or Bonds to be redeemed at the address shown on the Bond Registration Books; provided, that neither the failure to receive such notice nor any immaterial defect in any notice shall affect the sufficiency of the proceedings for the redemption of the Bonds. All notices of redemption are required to include (i) the redemption date, (ii) the Redemption Price, (iii) if fewer than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed, (iv) that on the redemption date the Redemption Price will become due and payable with respect to each such Bond or portion thereof called for redemption, and that interest with respect thereto shall cease to accrue from and after said date, and the place or places where such Bonds are to be surrendered for payment of the Redemption Price, which places of payment may include the Principal Corporate Trust Office of the Trustee. Book -Entry Only System The Bonds will be registered in the name of Cede & Co., as registered owner and nominee of DTC. DTC will act as securities depository for the Bonds so purchased. Individual purchases will be made in book -entry form. One fully registered Bond certificate will be issued for each series and maturity of the Bonds having the same interest rate, in the aggregate principal amount of such maturity and will be deposited with DTC. Purchasers will not receive a certificate representing their beneficial ownership interest in Bonds. So long as Cede & Co. is the registered owner of the Bonds, as nominee of DTC, references herein to the Bondowners or registered owners shall mean Cede & Co. as aforesaid, and shall not mean the "Beneficial Owners" of the Bonds. In this Official Statement, the term "Beneficial Owner" shall mean the person for whom a DTC Participant acquires an interest in the Bonds. See APPENDIX G—BOOK-ENTRY ONLY SYSTEM. So long as Cede & Co. is the registered owner of the Bonds, principal of and interest on the Bonds are payable by wire transfer of same day funds by the Trustee to Cede & Co., as nominee for DTC. DTC is obligated, in turn, to remit such amounts to the DTC Participants for subsequent disbursement to the Beneficial Owners. See APPENDIX G—BOOK-ENTRY ONLY SYSTEM. -10- SECURITY FOR THE BONDS The general fund of the City is not liable and the credit or taxing power of the City is notpledged for the payment of the principal of and interest on the Bonds. The Owners of the Bonds may not compel the exercise of the taxing power by the City or the forfeiture of its property. The principal of and interest on the Bonds are not a debt of the City, nor a legal or equitable pledge, charge, lien or encumbrance, upon any of itsproperty, or upon any of its income, receipts, or revenues except the Net Revenues of the Enterprise. Pledge of Net Revenues The Bonds and any Parity Obligations shall be secured by a first pledge of all of the Net Revenues. In addition, the Bonds shall be secured by a pledge of all of the moneys in the Bond Fund, including all amounts derived from the investment of such moneys. Such pledge shall constitute a lien on the Net Revenues and such other moneys for the payment of the principal of and interest on the Bonds and any Parity Obligations in accordance with the terms hereof. The Bonds and any Parity Obligations shall be equally secured by a pledge, charge and lien upon the Net Revenues, without priority for number or date thereof, shall be and are secured by an exclusive pledge, charge and lien upon the Net Revenues and such moneys, except as set forth in the Indenture. So long as any of the Bonds are Outstanding, the Net Revenues and such moneys shall not be used for any other purpose, except as set forth in the Indenture; except that out of the Net Revenues there may be apportioned such sums, for such purposes, as are expressly permitted by the Indenture. The Indenture defines "Enterprise" as the entire Enterprise of the City, comprising any and all facilities, properties and improvements at any time controlled or operated by the City used or pertaining to the supply of water, consisting of the entire water production and distribution enterprise of the City, including all additions, extensions, expansions, improvements and betterments thereto and equippings thereof and any necessary lands, rights of way and other real and personal property useful in connection therewith, but exclusive of any portion of the existing system not required for the continued operation thereof; provided, however, that to the extent the City is not the sole owner of an asset or property, or lessee thereof from the City, only the City's ownership interest in such asset or property or leasehold interest therein from the City, shall be considered a part of the Enterprise. The Indenture defines "Net Revenues" as, for any period, an amount equal to all of the Gross Revenues received during such period minus the amount required to pay all Maintenance and Operation Costs during such period. The Indenture defines "Gross Revenues" as all gross charges received for, and all other gross income and revenues derived by the City from, the operation of the Enterprise or otherwise arising from the Enterprise, including but not limited to (a) all fees and charges received by the City for the services of the Enterprise, (b) charges received by the City for water connections, (c) capital charges, and (d) all receipts derived from the investment of such income or revenues, but excluding customer deposits. The Indenture defines "Maintenance and Operation Costs" as (a) the reasonable and necessary costs of maintaining and operating the Enterprise, calculated based upon accounting principles consistently applied, including (among other things) the reasonable expenses of management, personnel, services, equipment, repair and other expenses necessary to maintain and preserve the Enterprise in good repair and working order, and reasonable amounts for administration, overhead, insurance, taxes (if any) and other similar costs, and (b) all costs of water purchased or otherwise acquired for delivery by the -11- Enterprise (including any interim or renewed arrangement therefor), but excluding in all cases depreciation and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. In consideration of the acceptance of the Bonds by those who shall hold the same from time to time, the Indenture shall be deemed to be and shall constitute a contract between the City and the Owners from time to time of the Bonds, and the covenants and agreements herein set forth to be performed on behalf of the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution and delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. No Bond Reserve Fund A bond reserve fund has not been established for the Bonds. Receipt, Deposit and Application of Gross Revenues and Net Revenues Application of Gross Revenues. All of the Gross Revenues shall be deposited by the City immediately upon receipt in the Water Fund. All Gross Revenues shall be held in trust by the City in the Water Fund and shall be applied, transferred, used and withdrawn only for the following purposes: Maintenance and Operation Costs. The City shall first pay from the moneys in the Water Fund the budgeted Maintenance and Operation Costs as such Maintenance and Operation Costs become due and payable. Payment of Debt Service. On or before the 5th Business Day preceding each Interest Payment Date, the City shall withdraw from the Water Fund and transfer to the Trustee, for deposit in the Bond Fund, an amount which, together with the balance then on deposit in the Bond Fund, the Interest Account, the Principal Account and the Sinking Account (other than amounts required for payment of principal of or interest on any Bonds which have matured but which have not been presented for payment), is equal to the aggregate amount of principal of and interest coming due and payable on the Bonds and shall withdraw from the Water Fund and transfer amounts required for the payment of debt service on any Parity Obligations. The transfers required to pay debt service on the Bonds and any Parity Obligations shall be made without preference or priority and, in the event moneys in the Water Fund are not sufficient to pay the debt service requirement for the Bonds and any Parity Obligations, the City shall pay such amounts on a pro rata basis based on the debt service requirements for the Bonds and each outstanding Parity Obligations. Surplus. As long as all of the foregoing payments, allocations and transfers are made at the times and in the manner set forth above, any moneys remaining in the Water Fund may at any time be treated as surplus and applied for any lawful purpose. Application ofNet Revenues. On or before the Business Day preceding each Interest Payment Date, the Trustee shall transfer from the Bond Fund and deposit into the following respective accounts (each of which the Trustee shall establish and maintain within the Bond Fund), the following amounts, in the following order of priority, the requirements of each such account (including the making up of any -12- deficiencies in any such account resulting from lack of Net Revenues sufficient to make any earlier required deposit) at the time of deposit to be satisfied before any transfer is made to any account subsequent in priority: First: to the Interest Account, the aggregate amount of interest becoming due and payable on the next succeeding Interest Payment Date on all Bonds then Outstanding; Second: to the Principal Account, the aggregate amount of principal becoming due and payable on the Outstanding Bonds on the next succeeding Interest Payment Date, if any; and Third: to the Sinking Account, the aggregate amount of sinking fund installment becoming due and payable on the Outstanding Bonds on the next succeeding Interest Payment Date, if any. Application of Interest Account All amounts in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased or redeemed prior to maturity pursuant to the Indenture). Application of Principal Account All amounts in the Principal Account shall be used and withdrawn by the Trustee solely for the purposes of paying the principal of the Bonds when due and payable. Application of Sinking Account All amounts in the Sinking Account shall be used and withdrawn by the Trustee solely for the purposes of paying the sinking fund installments of the Bonds when due and payable. Rate Covenant Covenant Regarding Revenues. The City covenants to fix, prescribe, revise and collect rates, fees and charges for the Enterprise as a whole for the services and improvements furnished by the Enterprise during each Fiscal Year which are at least sufficient, after making allowances for contingencies and error in the estimates, to yield Gross Revenues that are sufficient to pay the following amounts in the following order of priority: (i) all anticipated Maintenance and Operation Costs of the Enterprise for such Fiscal Year; (ii) Debt Service payments on the Bonds and any Parity Obligations as they become due and payable during such Fiscal Year, without preference or priority, except to the extent such Debt Service payments are payable from the proceeds of the Bonds or such Parity Obligations, as applicable, or from any other source of legally available funds of the City that have been deposited with the Trustee or otherwise segregated for purposes prior to the commencement of such Fiscal Year (not including a debt service reserve fund); and -13- (iii) all other payments required to meet any other obligations of the City which are charges, liens, encumbrances upon, or which are otherwise payable, from the Revenues during such Fiscal Year. Covenant Regarding Net Revenues. In addition, the City covenants to fix, prescribe, revise and collect, or cause to be fixed, prescribed, revised and collected, rates, fees and charges for the services and improvements furnished by the Enterprise during each Fiscal Year which are sufficient to yield Net Revenues which are at least equal to one hundred twenty percent (120%) of the total Debt Service Payments on the Bonds and any debt service on Parity Obligations coming due and payable in such Fiscal Year. Limitations on Future Obligations Secured by Net Revenues No Obligations Superior to Bonds or Parity Obligations. In order to protect further the availability of the Net Revenues and the security for the Bonds and any Parity Obligations, the City covenants that no additional bonds or other indebtedness will be issued or incurred on a senior basis to the Bonds or such Parity Obligations that are payable out of the Net Revenues in whole or in part. Parity Obligations. The City further covenants that, except for obligations incurred to prepay or post a security deposit for the payment of the Bonds or Parity Obligations, the City may issue or incur Parity Obligations during the term of the Bonds if: (i) The City shall be in compliance with all covenants set forth in this Indenture. (ii) The Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the instrument issuing such Parity Obligations are issued, as shown by the books of the City, plus, at the option of the City, either or both of the items hereinafter in this covenant designated (A) and (B), but excluding connection charges, shall at least equal one hundred twenty percent (120%) of the amount of Maximum Annual Debt Service on all Bonds and Parity Obligations to be Outstanding immediately subsequent to the issuance of such Parity Obligations. The items any or all of which may be added to such Net Revenues for the purpose of issuing or incurring Parity Obligations hereunder are the following: (A) An allowance for Net Revenues from any additions to or improvements or extensions of the Enterprise to be made with the proceeds of such Parity Obligations, and also for Net Revenues from any such additions, improvements or extensions which have been made from moneys from any source but in any case which, during all or any part of such Fiscal Year or such twelve (12) month period, were not in service, all in an amount equal to seventy percent (70%) of the estimated additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first thirty-six (36) month period in which each addition, improvement or extension is respectively to be in operation, all as shown in the written report of an Independent Financial Consultant engaged by the City. (B) An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such -14- that: additional indebtedness but which, during all or any part of such Fiscal Year or such twelve (12) month period, was not in effect, in an amount equal to the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year or such twelve (12) month period, all as shown in the written report of an Independent Financial Consultant engaged by the City. (iii) The instrument providing for the issuance of such Parity Obligations shall provide (A) The proceeds of such Parity Obligations shall be applied to the acquisition, construction, improvement, financing or refinancing of additional facilities, improvements or extensions of existing facilities within the Enterprise, or otherwise for facilities, improvements or property which the City determines are of benefit to the Enterprise, or for the purpose of refunding any Bonds or Parity Obligations in whole or in part, including all costs (including costs of issuing such Parity Obligations and including capitalized interest on such Parity Obligations during any period which the City deems necessary or advisable) relating thereto; (B) Interest on such Parity Obligations shall be payable on April 1 and October 1 in each year of the term of such Parity Obligations except the first year, during which year interest may be payable on any April 1 or October 1; and (C) The principal of such Parity Obligations shall be payable on April 1 in any year in which principal is payable. (iv) A reserve fund may, but shall not be required to, be established for such Parity Obligations. Subordinate Obligations. The City further covenants that the City shall not issue or incur any Subordinate Obligations unless Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution pursuant to which instrument such Subordinate Obligations are issued or incurred, as shown by the books of the City shall, after deducting all amounts required for the payment of the Bonds and any Parity Obligations, have amounted to at least 1.0 times the sum of the maximum annual debt service on all Subordinate Obligations outstanding immediately subsequent to the incurring of such additional obligations. An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional obligations but which, during all or any part of such Fiscal Year, was not in effect, may be added in an amount equal to 100% of the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year and any period prior to the incurring of such additional obligations, as shown by the certificate or opinion of a qualified independent consultant employed by the City. -15- THE CITY General The City covers approximately 11.8 square miles in central Orange County. The City is bounded by the cities of Orange to the north, Santa Ana to the west and Irvine to the south. It has a temperate climate, with a mean average temperature of 63 degrees and average annual rainfall of 13 inches. The City provides a range of municipal services to its residents. The City has its own police force and the Orange County Fire Department provides fire protection services on a contractual basis. Street sweeping, park maintenance and building inspection are provided by the City. Trash collection is a contracted service and maintenance of sewer mains is currently provided by the Orange County Sanitation District. The City cooperates with the County in the provisions and maintenance of flood control facilities. Governance and Management The City is a general law city and was incorporated in 1927. The City has a council-manager form of municipal government. The City Council is composed of five members elected biannually at large to four-year alternating terms. The Mayor is selected by the City Council from among its members. The City Manager is appointed by the City Council and serves as the administrative head of the City. The City Manager implements City Council directives and policies and manages the operational functions of the City. The City staff is organized into departments, which provide police, community development, maintenance, general administration, community service and capital improvements. The City employs a staff of approximately 281 full-time employees under the direction of the City Manager. All full-time City employees are covered by the Public Employee's Retirement System, which is administered by the State. The current mayor and city council members are set forth below: Name John Nielsen Dr. Allan Bernstein Rebecca Gomez Elwyn A. Murray Charles E. Puckett Position Mayor Mayor Pro Tem Council Member Council Member Council Member Term Expires November 2016 November 2016 November 2018 November 2018 November 2016 Information with respect to the City, including financial information and certain economic and demographic information relating to the City is provided in APPENDIX E—GENERAL INFORMATION ABOUT THE CITY OF TUSTIN AND ORANGE COUNTY. Also, see APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015. 612 THE ENTERPRISE History The Enterprise was begun as Tustin Water Works, a privately owned water utility, and was acquired by the City in 1980. The City has operated the water system since that time. Existing Facilities The current facilities of the Enterprise include transmission and distribution lines, storage reservoirs, wells, pump stations, treatment facilities, imported water turnouts and emergency interconnections with other water agencies. The City has two treatment plants, Main Street Treatment Plant and the 17`x' Street Desalter. The two treatment facilities remove excess nitrates, perchlorates and total dissolved solids from the groundwater underlying the service area. These facilities help the City in its goal of increasing the use of local groundwater and reducing reliance on more expensive imported water. Management The Water Service Division (the "Division") is a division of the City's Public Works Department. The Division staff includes twenty-six (26) individuals performing administrative, engineering, construction and maintenance, water production, water treatment, water quality, preventative maintenance, and customer service activities. Service Area The Enterprise serves approximately 69,010 water consumers (residential and commercial) through 14,146 water service connections. Approximately 9,070 (64%) of the connections are within a five square mile area within the City limits and the remaining 5,076 (36%) of the connections are located within a 3.4 square mile area to the north of the City limits, within the unincorporated area of the County. The service area is fully developed and the number of water customers has been essentially stable since 1980. No significant growth within the service area is anticipated. The areas of the City not within the Enterprise's service area include the Tustin Ranch development located on the eastern side of the City, and the Tustin Legacy development, formerly the Tustin Marine Corps Air Station. These areas are, or will be served by the Irvine Ranch Water District, a public agency. Water Supply The Enterprise has two sources of water: imported water and groundwater. In a typical year, about 15 percent of the Enterprise's water supply is imported, all from the Metropolitan Water District of Southern California (MWD). MWD imports water from the Colorado River and the State Water Project into the Southern California area where it is treated and distributed to its member agencies. The Enterprise purchases treated imported water from East Orange County Water -17- District, which is a member agency of Municipal Water District of Orange County (MWDOC), which in turn is a member agency of MWD. Imported water reaches the City through three (3) connections to the MWD system. The East Orange County Water District (EOCWD) can provide water to the City at six locations along the northern extents of the City's service area. These connections can supply up to 6,500 gallons per minute, or 9.36 million gallons per day. An additional connection is located south of the 1-5 Freeway near Newport Avenue, and can supply up to 4,500 gallons per minute, or 6.48 million gallons per day. The remaining 85 percent of the Enterprise's water supply is pumped by Enterprise -owned wells from groundwater aquifers managed by the Orange County Water District (OCWD) underlying the City and the majority of central and western Orange County. The Enterprise's Water Master Plan for a reliable water supply mix includes developing sufficient groundwater production capacity to pump to the basin production percentage set by OCWD. The Enterprise's groundwater pumping is affected by policies of OCWD, including the setting of basin production percentages and basin equity assessments. Each year, OCWD sets a Basin Production Percentage ("BPP"). The BPP targets the amount of groundwater, as a percentage of the total water demands, to be produced from the Orange County groundwater basin during the year. Groundwater producing agencies within OCWD pay a Replenishment Assessment established annually by OCWD, on each acre foot of groundwater produced within the BPP. OCWD also sets a Basin Equity Assessment ("BEA"). The BEA is a surcharge to discourage, yet still allow for, the production of groundwater in excess of the BPP. One of the Enterprise's operating objectives is to produce the maximum amount of groundwater within the BPP and to avoid producing in excess of such maximum in order to avoid paying the BEA. In Fiscal Year 2016, the Enterprise did not pay a BEA to OCWD. For the year ending June 30, 2016, the BPP is 72% and OCWD has set the BPP for the fiscal year ending June 30, 2017 at 75%. The Enterprise pays OCWD a Replenishment Assessment fee of $402 per acre foot of groundwater pumped up to the BPP. Groundwater is produced from the Enterprise's fourteen (14) wells. When operated at full capacity, they can produce 13,000 gallons per minute or up to 18.7 million gallons of water in a twenty- four -hour period. Nine (9) of the wells can pump groundwater directly into the distribution system without any need for treatment. The groundwater from the remaining five (5) wells is treated at one of the Enterprise's two treatment facilities before being pumped into the distribution system. The groundwater produced by both the treatment facilities is completely exempt from the BPP and BEA by contract with OCWD. One of the Enterprise's treatment facilities is a 3.0 million gallon per day reverse osmosis plant, and the other is a 2.0 million gallon per day reverse osmosis and ion exchange plant. Both facilities remove high nitrate and perchlorate concentrations from the groundwater that would otherwise exceed the United States Environmental Protection Agency and the California Department of Health Services maximum contaminant level regulations. Through the construction of additional well facilities, which are included in the capital improvement program, the City maintains groundwater reliability by replacing aging infrastructure. Due to restrictions on the amount of groundwater that can be pumped from the groundwater basin as compared to total system demand, the Enterprise does not expect to fully eliminate its reliance on the less reliable and more expensive imported water. -18- The table below is a summary of the Enterprise's sources of water supply for the last five fiscal ;ars assuming a normal water year. HISTORIC WATER SUPPLY (Acre-feet) (') Fiscal Years 2011-12 through 2015-16 Fiscal Year Pumped Water (2)(3) 2012 (4) 7,445 2013 9,170 2014 8,010 2015 8,199 2016 7,685 Imported Water Total Change 4,448 11,893 -- 2,966 12,136 2% 4,442 12,452 3% 2,913 11,112 -11% 1,451 9,136 -18% Source: City of Tustin Finance Dept. (') One acre-foot (AF) equals 325,851 gallons, approximately equal to 436 billing units (hundred cubic feet). (2) Pumped water that is not treated is subject to a basin pumping percentage (BPP) restriction imposed by the Orange County Water District. Currently, the BPP is 72% which allows the Enterprise to pump up to 72% of its annual supply without paying a BEA. (3) Includes treated groundwater that is BEA exempt. (4) Increase in imported water in 2012 (and decrease in pumped water) reflects a special offer from MWD to the City in that year whereby imported water was charged at the same rate as pumped water. The table below is a summary of the Enterprise's projected sources of water supply for the next five fiscal years. Source: City of Tustin Finance Dept. (') One acre-foot (AF) equals 325,851 gallons, approximately equal to 436 billing units (hundred cubic feet). (2) Pumped water that is not treated is subject to a basin pumping percentage (BPP) restriction imposed by the Orange County Water District. Currently, the BPP is 72% which allows the Enterprise to pump up to 72% of its annual supply without paying a BEA. (3) Includes treated groundwater that is BEA exempt. OCWD. OCWD faces challenges in managing its groundwater basin. A description of these challenges as well as a variety of other operating information with respect to OCWD is included in certain disclosure documents prepared by OCWD. OCWD has certain publicly available documents and has entered into certain continuing disclosure agreements pursuant to which OCWD is contractually obligated for the benefit of owners of certain of their outstanding obligations, to file certain annual reports, notices of certain material events as defined under Rule 15c2-12 and annual audited financial statements (the "OCWD Information") with certain information repositories (a current listing of such repositories is -19- PROJECTED WATER SUPPLY (Acre-feet) (') Fiscal Years 2016-17 through 2020-21 Fiscal Year Pumped Water (2) (3) Imported Water Total Change 2017 7,915.3 1,494.6 9,410.0 3% 2018 8,152.8 1,539.5 9,692.3 3% 2019 8,397.4 1,585.7 9,983.0 3% 2020 8,649.3 1,633.2 10,282.5 3% 2021 8,908.8 1,682.2 10,591.0 3% Source: City of Tustin Finance Dept. (') One acre-foot (AF) equals 325,851 gallons, approximately equal to 436 billing units (hundred cubic feet). (2) Pumped water that is not treated is subject to a basin pumping percentage (BPP) restriction imposed by the Orange County Water District. Currently, the BPP is 72% which allows the Enterprise to pump up to 72% of its annual supply without paying a BEA. (3) Includes treated groundwater that is BEA exempt. OCWD. OCWD faces challenges in managing its groundwater basin. A description of these challenges as well as a variety of other operating information with respect to OCWD is included in certain disclosure documents prepared by OCWD. OCWD has certain publicly available documents and has entered into certain continuing disclosure agreements pursuant to which OCWD is contractually obligated for the benefit of owners of certain of their outstanding obligations, to file certain annual reports, notices of certain material events as defined under Rule 15c2-12 and annual audited financial statements (the "OCWD Information") with certain information repositories (a current listing of such repositories is -19- maintained on the Internet with the Municipal Securities Rulemaking Board Electronic Municipal Market Access system at http://emma.msrb.org. The OCWD Information is not incorporated herein by reference thereto, and neither the Authority nor the City make any representation as to the accuracy or completeness of such information. OCWD HAS NOT ENTERED INTO ANY CONTRACTUAL COMMITMENT WITH THE AUTHORITY, THE CITY, THE TRUSTEE OR THE OWNERS OF THE BONDS TO PROVIDE OCWD INFORMATION TO THE AUTHORITY, THE CITY OR THE OWNERS OF THE BONDS. OCWD HAS NOT REVIEWED THIS OFFICIAL STATEMENT AND HAS NOT MADE REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THE ACCURACY OR COMPLETENESS OF THE INFORMATION CONTAINED OR INCORPORATED HEREIN, INCLUDING INFORMATION WITH REGARD TO OCWD. OCWD IS NOT CONTRACTUALLY OBLIGATED, AND HAS NOT UNDERTAKEN, TO UPDATE SUCH INFORMATION FOR THE BENEFIT OF THE AUTHORITY, THE CITY OR THE OWNERS OF THE BONDS UNDER RULE 15C2-12. Water Use The Enterprise's average daily demand is approximately 8.5 million gallons. The highest recent daily demand was 14 million gallons. Supply and use varies due to changes in weather patterns, temperatures, rainfall and implementation of the City of Tustin drought ordinance. The following table shows the water use 'for the five Fiscal Years ended June 30, 2016. Consumption is shown in hundred cubic feet (hco, which is the Enterprise's basic billing unit that appears on the bi-monthly water bills. WATER CONSUMPTION BY CUSTOMER TYPE Fiscal Years 2012-2016 Type of Customer 2012 (2) 2013 (2) 2014 (2) 2015 (2) 2016 (2) Residential 2,733,551 2,748,836 2,901,637 2,600,262 1,933,067 Multiple Units 1,150,470 1,140,469 1,163,049 1,139,321 1,003,318 Commercial 305,638 307,203 317,449 310,572 259,443 Construction Meters - - 12,197 1,550 4,428 Fire Meters 1,242 818 615 837 646 Green Meters 149,957 154,167 166,390 154,945 94,433 Public Agency 236,659 268,187 276,857 230,076 134,070 Restaurants 53,183 51,444 52,180 51,655 45,069 Hospitals 12,204 12,442 7,634 10,018 11,166 Non-profit 44,488 44,477 45,920 41,601 22,989 Industrial 58,298 55,260 60,438 59,292 41,825 Hotels/Motels 8,514 8,219 17,390 21,379 23,387 All Others 169,964 173,612 80,319 72,911 66,074 4,924,168 4,965,134 5,102,075 4,694,419 3,639,915 Source: City of Tustin Finance Dept. (') Measured in hundred cubic feet. (2) The decline in consumption has been primarily due to the conservation efforts of MWD and the City. -20- Mandatory Drought Restriction In 2015, Governor Brown issued an executive action that required all water agencies in the State to follow strict conservation goals due to the severe drought in California. The Enterprise was required to reduce consumption by 28% of 2013 totals. The City was able to achieve a 26% cumulative reduction in consumption in May 2015 through June 2016. Due to the tiered structure of the rates, the declining consumption lead to a decline in revenues and expenditures. Currently, the City's conservation target is 21% of 2013 consumption. The City continues to evaluate its conservation targets on a monthly basis and may choose to relax its conservation target thereby increasing consumption and revenues. Water Storage The Enterprise stores water in six (6) reservoirs, with a total storage capacity of 13.83 million gallons. The destruction and reconstruction of the Simon Ranch Reservoir will maintain storage capacity at 13.83 million gallons and enhance operating, fire, and emergency storage. Distribution System The water distribution system has three pressure zones that consist of over 170 miles of transmission and distribution mains, 2,020 fire hydrants, four (4) booster stations and four (4) emergency interconnections with neighboring water agencies. The construction of the new Simon booster station will enhance reliability. Budgetary Process Prior to July 1 of each calendar year, the City Council adopts a budget for the forthcoming fiscal year covering the anticipated revenues and expenses of the Enterprise. Rate Setting Process The water rates for the Enterprise are set by the City Council and are not subject to review by any state or local government agency. In the past, changes have been enacted by the City Council based upon recommendations of staff and independent consultants. See "CONSTITUTIONAL LIMITATIONS ON APPROPRIATIONS AND FEES—Proposition 218." Rates The water rate structure consists of meter charges (based on meter size), capital replacement charges (based on meter size), consumption charges, and pass-through charges. Meter charges are designed to generate about one-third of the annual revenue. This approach is designed to reduce fluctuations in water revenue and to recover a portion of fixed costs, such as debt service. Most single- family residential customers have a 5/8 -inch meter, and it is the most common meter size in the water system. Volume charges consist of ascending block rates per hcf of water consumption. The rate structure was designed to recover costs associated with purchasing additional water as the customer's water use increases. Seven block rates are employed in ten (10) hcf increments for single family, commercial, and industrial customers and in eight (8) hcf increments for multi -family customers. -21- The pass-through charge is designed to offset the increasing third party costs. Imported water rates are established by MWD and additional fees are added to those rates by wholesale water purveyors, MWDOC and EOCWD. Ground water rates are established by OCWD and electricity rates are established by Southern California Edison. The pass-through allows the Enterprise to assess and recoup the costs of providing water beyond current budget appropriation in case of unexpected supply cost increase. The pass-through is restricted to -not -exceed 7% of the annual water charges to a typical residential user in any given fiscal year. A typical single family residential customer with a 5/8 -inch meter using 40 hcf of water in a bi- monthly period has a current bi-monthly bill of $105.90. The most recent revision of the rate structure took place in June 2010. The following table outlines the present rate structure for domestic and commercial uses. Source: City of Tustin. Source: City of Tustin. RATES FOR WATER SERVICE Bi -Monthly Fixed Charge Meter Size 5/8" and 3/4" $ 35.85 1" 89.65 1-1/2" 179.29 2" 286.86 3" 537.86 4" 896.38 6" or larger 1,792.76 Multiple Units/ per unit 28.70 Bi -Monthly Capital Charge Meter Size 5/8" and 3/4" $11.00 1" 14.00 1-1/2" 18.00 2" 25.00 3" 37.00 4" 60.00 6" or larger 101.00 Multiple Units/ per unit 9.00 -22- Bi -Monthly Consumption Charge (Single Family) (per one hundred cubit foot units) Small Meter Consumption Charge (Meters under 2 inches) Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 Tier 6 Tier 7 0-10 Units 11-20 Units 21-30 Units 31-40 Units 41-50 Units 51-60 Units 61+ Units 0.84 1.48 1.94 2.41 3.05 3.53 4.05 Source: City of Tustin. Bi -Monthly Consumption Charge (Multi Family) (per one hundred cubit foot units) Small Meter Consumption Charge (Meters under 2 inches) Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 Tier 6 Tier 7 0-8 Units 9-16 Units 17-24 Units 25-32 Units 33-40 Units 41-48 Units 49+ Units 0.84 1.48 1.94 2.41 3.05 3.53 4.05 Source: City of Tustin. Large Meter Consumption Charge (Meters 2 inches or larger) Source: City of Tustin. (1) High: Greater than 110% of prior year consumption Normal: 90% to 110% of prior year consumption Low: Less than 90% of prior year consumption Bi -Monthly Fire Meter Charge Meter Size 4" Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 Tier 6 Tier 7 10" 285.81 11-20 21-30 31-40 41-50 51-60 61+ (1) 0-10 Units Units Units Units Units Units Units 7/1/14 High 1.02 1.79 2.34 2.91 3.69 4.27 4.91 Normal 0.92 1.63 2.13 2.65 3.35 3.88 4.46 Low 0.84 1.48 1.94 2.41 3.05 3.53 4.05 Source: City of Tustin. (1) High: Greater than 110% of prior year consumption Normal: 90% to 110% of prior year consumption Low: Less than 90% of prior year consumption Bi -Monthly Fire Meter Charge Meter Size 4" $113.41 5" 142.90 6" 172.38 8" 231.36 10" 285.81 12" 342.54 Source: City of Tustin. Future Rate Study The City is evaluating a shift from a traditional tiered rate structure to an allocation based rate structure. As such, the City has secured a grant from the State, administered by the Santa Ana Watershed Project Area (the "SAWPA") to assist in studying the feasibility of such a shift. The City has selected a consultant to perform the rate design and analysis for the allocation based rate structure. The SAWPA provided the City with aerial imagery and calculations on efficient outdoor watering in its service area. The rate structure will include an indoor allocation based on the number of people living on a property -23- with usage allocated a set number of gallons per person per day. The outdoor allocation is based on the square footage of irrigable surfaces that allocates a set number of gallons to efficiently irrigate the green space and adjust for weather changes (for example, if the it's 90 degrees outside the allocation will be higher than if it is 70 degrees). The City anticipates bringing the new rate structure to the City Council for consideration in early 2017. If approved, implementation is anticipated to be completed by the end of 2017 or early 2018. Billing and Collection Procedures The City utility bill to each of its water customers on a bi-monthly basis. Customers must pay within 20 days of receiving the water bill. Customers with an outstanding account balance will be mailed a courtesy notice allowing an additional 15 days to pay. If the total payment is not received, the accounts is then considered to be in a pending shut-off status. Water Connections The following table shows the number of water connections over the last five fiscal years within the Enterprise based on type of customer. HISTORIC WATER CONNECTIONS BY CUSTOMER TYPE Fiscal Years 2011-12 through 2015-16 Type of Customer 2012 2013 2014 2015 2016 Single -Family 11,447 11,443 11,803 11,801 11,798 Multi -Family 839 837 847 847 847 Commercial 1,490 1,485 1,143 1,137 1,132 Industrial 51 51 50 50 50 Public Agencies 139 137 148 148 149 Irrigation 210 209 214 213 213 Total 14,176 14,162 14,205 14,196 14,189 Source: City of Tustin Finance Dept. The Enterprise service area is built out and any future developments will be infill projects. Therefore, no significant increases in services connections are anticipated. -24- Water Users The following are the top 25 water users for the fiscal year ended June 30, 2016, which accounted for approximately 14.35% of total revenues. TWENTY-FIVE LARGEST USERS OF WATER Year Ended June 30, 2016 Source: City of Tustin. -2�- Percent of Water Total Water Water Customer Charges Revenues Tustin Unified School Dist $ 572,121.84 3.48% Avalon 2 Calif 1 LP 225,197.92 1.37 Schroeder Prop Mgmt 98,906.93 0.60 Tustin Acres Comm Assn 79,653.19 0.48 Briarwood Investment Co LT 81,721.77 0.50 Sierra Corp Mgt 78,187.79 0.48 Westchester Park L.P / Orange Gardens 74,723.73 0.45 CCF SP Estrella LLC 67,902.51 0.41 Tustin Village Com. Assn 57,850.96 0.35 Alders Apartment Company 49,681.82 0.30 City of Tustin 160,445.34 0.98 15701 TV Way Partnership 66,212.51 0.40 Great West American 63,880.46 0.39 Villa Valencia MHP 60,237.09 0.37 CMC Association Mgmt 54,002.91 0.33 Tustin Plaza Center LP 80,234.60 0.49 Regency West 55,543.58 0.34 Cadigan Communities - Monterey Pines 68,696.48 0.42 Saddleback Mobilodge 56,471.76 0.34 At& T Services Inc. 77,027.10 0.47 Williamshire HOA 47,517.23 0.29 Mansour Roshan M.D. 51,041.51 0.31 Stonebrook Lmtd. 42,807.06 0.26 Medallion Court Apartment 41,667.25 0.25 Tustin Parc 46,716.80 0.28 $2,358,450.14 14.35% Source: City of Tustin. -2�- Capital Improvement Program The City's proposed Enterprise water distribution, production and storage projects for the next five fiscal years are shown below: Project Name Fire Flow Hydraulic Modeling MWD Turnouts Project Cost Funding Source $100,000 Water Capital Fund (Pay as you go) $1,000,000 Mardick Road Water Main Replacement $850,000 between Red Hill Avenue and Beverly Glen Drive - Orange County 43 Improvements Tustin Avenue/Santa Clara Avenue Water $65,000 Main Project $600,000 Tustin Avenue and 17th Street Water Main $125,000 Replacements $900,000 Water Main Replacement - Simon Ranch $975,000 Road to Racquet Hill via Tustin Hills Racquet Club Parking Lot Browning Avenue Water Main $1,050,000 Replacement between Beverly Glen and La $750,000 Colina Simon Ranch Reservoir, Booster Pump $8,200,000 Station and Pipeline Replacement Project John Lyttle Reservoir Tank Evaluation, Site $100,000 Improvements and Safety Upgrades $500,000 Foothill Reservoir Phase 2 Improvements $465,000 Newport Avenue Reservoir Repairs Drill and Install Wellhead - Edinger Well Communication Equipment Replacement 17th Street Treatment Plant Membrane Replacement Drill and Install Water Well and Wellhead at Tustin Avenue Well Rehabilitation Program $130,000 Water Capital Fund (Pay as you go) Water Capital Fund (Pay as you go) Water Capital Fund (Pay as you go) Uncertain Funding 2011 Water Bonds Uncertain Funding 2013 Water Bonds Water Capital Fund (Pay as you go) 2013 Water Bond 2013 Water Bond 2011 Water Bonds Uncertain Funding Uncertain Funding Uncertain Funding $1,673,000 2011 Water Bonds $150,000 Water Capital Fund (Pay as you go) $170,000 Water Capital Fund (Pay as you go) $200,000 Water Capital Fund (Pay as you go) $500,000 2013 Water Bonds $6,000,000 Uncertain Funding $970,000 Water Capital Fund (Pay as you go) -26- Financial Statements The City's audited financial statements for the fiscal year ended June 30, 2015, which include the financial results of the Enterprise, are attached hereto as APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OIF THE CITY FOR FISCAL YEAR ENDED JUNE 30, 2015. -27- Historical Revenues and Expenditures The following table presents Enterprise revenues, expenditures, Net Revenues and debt service coverage for each of the fiscal years ended June 30, 2012, through June 30, 2016: HISTORICAL REVENUES, EXPENDITURES AND DEBT SERVICE COVERAGE Fiscal Years Ended June 30, 2012, through June 30, 2016 890,391 $1,047,625 2012 2013 2014 2015 2016 Gross Revenues 997,175 995,425 — — 288,859 Fixed Charges $4,896,520 $5,353,227 $6,017,497 $6,551,509 $6,603,678 Consumption Charges 8,689,278 9,676,816 10,923,048 10,606,476 7,745,701 Other Revenues 371,774 480,169 766,067 1,424,527 915,860 Capital Fee 1,370,666 1,490,119 1,529,339 1,531,802 1,540,260 Total Gross Revenues $15,328,238 $17,000,331 $19,235,951 $20,114,313 $16,805,499 Operating Expenses Personnel Services $2,479,348 $2,470,318 $2,408,163 $2,488,663 $2,877,662 Purchased Water and Power 2,897,419 6,096,911 7,632,436 6,530,965 5,178,812 Maintenance and Operations 5,306,854 2,892,491 3,157,999 3,492,020 3,373,017 Total Operating Expenses(') $10,683,621 $11,459,720 $13,198,598 $12,511,648 $11,429,491 Revenues Available for Debt Service Debt Service 2003 Installment Sale Agreement (2) 2011 Installment Sale Agreement 2012 Installment Sale Agreement 2013 Installment Sale Agreement Total Debt Service Debt Service Coverage Ratio Net Revenues Remaining after Debt Service Repayment of City Loan (3) $4,644,617 $5,540,611 $6,037,353 $7,602,665 $5,376,008 $1,307,827 — — 890,391 $1,047,625 $1,047,625 $1,047,625 $1,047,625 — 995,546 996,375 997,175 995,425 — — 288,859 669,020 698,120 $2,198,218 $2,043,171 $2,332,859 $2,743,820 $2,741,170 2.11x 2.71x 2.59x 2.77x 1.96x $2,446,399 $3,497,440 $3,704,494 $4,858,845 $2,634,838 $469,547 $469,525 $469,249 $469,092 — Net Revenues Remaining after Debt $1,976,852 $3,027,915 $3,235,245 $4,389,753 $3,134,838 Service and Repayment of City Loan Source: City of Tustin Audited Financial Statements, except 2016 data is unaudited (') Excludes depreciation and amortization. (Z) Refunded by the 2012 Bonds. (3) In 2009, the City failed to increase its rates and charges for the services of the Enterprise in order to meet its rate covenant (1.20x maximum annual debt service) under a prior bond indenture. The rate covenant was met in 2010 by the City's loan to the Enterprise. Rates were increased in June 2010. The loan was paid in full in fiscal year 2014-15. -28- Projection of Revenues, Expenditures and Debt Service Coverage The following table presents Enterprise revenues, expenditures, Net Revenues and debt service coverage for each of the fiscal years ended June 30, 2017, through June 30, 2021: PROJECTION OF REVENUES, EXPENDITURES AND DEBT SERVICE COVERAGE Fiscal Years Ended June 30, 2017 through June 30, 2021 Revenues Available for Debt Service $5,033,200 $4,680,100 $4,316,300 $3,941,600 $3,555,600 Debt Service 2017 2018 2019 2020 2021 Gross Revenues 998,075 992,275 995,475 998,500 995,600 Fixed Charges $6,603,700 $6,603,700 $6,603,700 $6,603,700 $6,603,700 Consumption Charges (1)(2) 7,745,700 7,745,700 7,745,700 7,745,700 7,745,700 Other Revenues 915,900 915,900 915,900 915,900 915,900 Capital Fee 1,540,300 1,540,300 1,540,300 1,540,300 1,540,300 Total Gross Revenues $16,805,600 $16,805,600 $16,805,600 $16,805,600 $16,805,600 Operating Expenses (3) $2,908,516 $2,141,805 $1,775,805 $1,400,080 $1,013,980 Personnel Services $2,964,000 $3,052,900 $3,144,500 $3,238,800 $3,336,000 Purchased Water and Power 5,334,200 5,494,200 5,659,000 5,828,800 6,003,700 Maintenance and Operations 3,474,200 3,578,400 3,685,800 3,796,400 3,910,300 Total Operating Expenses $11,772,400 $12,125,500 $12,489,300 $12,864,000 $13,250,000 Revenues Available for Debt Service $5,033,200 $4,680,100 $4,316,300 $3,941,600 $3,555,600 Debt Service 2012 Installment Sale Agreement 998,075 992,275 995,475 998,500 995,600 2013 Installment Sale Agreement 697,220 701,320 700,320 698,320 701,320 Bonds (4) 429,389 844,700 844,700 844,700 844,700 Total Debt Service (4) $2,124,684 $2,538,295 $2,540,495 $2,541,520 $2,541,620 Debt Service Coverage Ratio 2.37 1.84x 1.70x 1.55x 1.40x Net Revenues Remaining after Debt Service $2,908,516 $2,141,805 $1,775,805 $1,400,080 $1,013,980 Source: City of Tustin. (') Revenues are based upon rate structure set in 2010. The City is considering a new rate structure for City Council consideration in early 2017. If approved, implementation is anticipated to be completed by the end of 2017 or early 2018. (Z) Consumption charges are based upon mandatory conservation measures. See "THE ENTERPRISE—Future Rate Study." (3) Excludes depreciation and amortization. Assumes projected annual increases of 3% for salaries and benefits and 5% for maintenance and operations for fiscal years 2017-2021. (4) Preliminary, subject to change. No assurances are provided by the City as to the certainty of the projected Enterprise revenues and expenses shown on the foregoing table. Actual revenues and expenses may be higher or lower than what has been projected. Risk Management The City uses a combination of insured and self-insured programs to finance its property and casualty risk. The City is self-insured for worker's compensation, automotive, and general liability risks. -29- Excess liability coverage for the City's self-insurance retention of $250,000 per occurrence is provided through a risk sharing pool, the California Insurance Pool Authority ("CIPA"). The CIPA provides excess liability coverage above $2,000,000 per occurrence and $40,000,000 annual aggregate. The City's self-insurance retention limit is $400,000 per occurrence for worker's compensation claims. Worker's compensation claims which exceed the self-insurance retention are insured by CIPA up to the California statutory limit for worker's compensation. Property and employment practices liability risk are financed through insurance contracts and have various limits and deductibles. The City is a member of CIPA in order to jointly purchase insurance coverage and to share costs for professional risk management, claim administration, and group purchasing of insurance products with ten other Orange County cities. Members may be assessed the difference between the funds available and the $40,000,000 annual aggregate in proportion to their annual premium. CIPA uses independent actuaries and underwriters to determine premiums and help set insurance limits and deductible levels. The pool is managed by an independent general manager and contracted legal advisers. Two internal subcommittees are made up of City members to provide direction on underwriting and claims activities. The Governing Board of CIPA is comprised of one member from each participating City and is responsible for the selection of the independent general manager, legal counsel, and electing subcommittee members. The financial statements of the CIPA are available at the administrative office located at 240 Newport Center Drive, Suite 210, Newport Beach, California. The government retains a risk of loss, due to the fact that actual losses may exceed estimated claims or coverage amounts. Settled claims have not exceeded any of the City's coverage amounts in any of the last three fiscal years, and there were no reductions in the City's coverage during the year ended June30,2015. At June30,2015, estimated claims payable of $5,148,755, which includes a provision for incurred but not reported claims and loss adjustment expenses, are reported as a long-term liability. Changes in the balances of claims liabilities for the years ended June 30, 2014 and 2015, including a provision for incurred but not reported claims and loss adjustment expenses, were as follows: CHANGES IN BALANCES OF CLAIMS LIABILITIES Fiscal Beginning Ending Year Balance Additions Deletions Balance 2014 $4,461,082 $2,796,114 $2,978,696 $4,278,500 2015 $4,278,500 $3,874,920 $3,004,665 $5,148,755 Source: City of Tustin 2015 Audited Financial Statements See also APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR FISCAL YEAR ENDED JUNE 30, 2015—AUDITED FINANCIAL STATEMENTS, Note 12. Retirement Programs Information set forth below regarding the City's retirement programs has been obtained from the City's most recent audited financial statements, included here in APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015. The -30- information regarding the City's retirement programs are believed to be reliable but are not guaranteed as to accuracy or completeness, and should not be constructed as a representation by either the City or the Underwriter. Pension Plans Plan Descriptions. All qualified permanent and probationary employees are eligible to participate in the City's separate Safety (police) and Miscellaneous (all other) Plans. The Miscellaneous Plan is an agent multiple -employer defined benefit pension plan, and the Safety Plan is a cost-sharing multiple employer defined benefit pension plan. Both of these Plans are administered by the California Public Employees' Retirement System ("Ca1PERS"), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and City resolution. CAPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the Ca1PERS website. The information presented on such website, however, is not incorporated herein by reference. Benefits Provided. Ca1PERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non -duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law. Employees Covered. At June 30, 2015, the following employees were covered by the benefit terms for the Miscellaneous Plan: COVERED EMPLOYEES Miscellaneous Inactive employees or beneficiaries currently receiving benefits 218 Inactive employees entitled to but not yet receiving benefits 297 Active employees 172 Total 687 Source: City of Tustin 2015 Audited Financial Statements Contributions. Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. -31- Net Pension Liability. The City's net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2014, using an annual actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014 using standard update procedures. NET PENSION LIABILITY Balance at 6/30/14 Service cost Interest on total pension liability Difference between actual and expected expense Changes in assumptions Changes in benefit terms Employer contribution Employee contribution (paid by Employer) Employee contribution Net investment income Administrative expenses Benefit payments Net Changes Total Plan Net Pension Fiduciary Pension Liability Net Position Liability 89,297,153 69,316,731 19,980,422 1,747,949 - 1,747,494 6,613,765 - 6,613,765 - 1,379,562 (1,379,562) - 962,617 (962,617) - 11,900,167 (11,900,167) (3,974,724) (3,974,724) - 4,386,535 10,267,622 (5,881,087) Balance at 6/30/15 93,683,688 79,584,353 14,099,335 Source: City of Tustin 2015 Audited Financial Statements As of June 30, 2015, the City reported net pension liabilities for its proportionate shares of the net pension liability for the Safety Plan as follows: AMOUNT OF SAFETY PLAN PENSION LIABILITY Proportionate Share of Net Pension Liability Safety $25,822,675 Source: City of Tustin 2015 Audited Financial Statements The City's net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2014, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2013 rolled forward to June 30, 2014 using standard update procedures. The City's proportionate share of the net pension liability was based on a projection of the City's long- term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. -32- The City's proportionate share of the net pension liability for the Safety Plan as of June 30, 2013 and 2014 was as follows: SHARE OF SAFETY PLAN PENSION LIABILITY Safety Proportion - 6/30/13 .673639 Proportion - 6/30/14 .68843 Change .01480 Source: City of Tustin 2015 Audited Financial Statements Pension Expenses and Deferred Outfloms/Infloms of Resources Related to Pensions. For the year ended June 30, 2015, the City recognized pension expense of $3,470,634. At June 30, 2015, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: DEFERRED OUTFLOWS/(INFLOWS) OF RESOURCES Deferred Deferred Outflows Inflows of Resources of Resources Contributions subsequent to measurement date $8,552,671 — Difference between actual and expected expense — — Change in assumptions — — Differences between Employer's contributions — and employer's proportionate share of contributions 290,902 — Differences between expected and actual earnings on plan — $(11,621,755) investments Total 8,843,573 (11,621,755) Source: City of Tustin 2015 Audited Financial Statements $8,552,671 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2016. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows: FUTURE REDUCTIONS OF NET PENSION LIABILITY Fiscal Year Amount 2016 (2,801,545) 2017 (2,801)545) 2018 (2,822,324) 2019 (2,905,439) 2020 — Source: City of Tustin 2015 Audited Financial Statements Payable to the Pension Plans. At June 30, 2015, the City had no outstanding amount of contributions to the pension plans required for the year ended June 30, 2015. -33- Additional Information Concerning Ca1PERS, Actuarial Methods and Assumptions, Discount Rate. For information concerning Ca1PERS, descriptions of the actuarial methods and assumptions, and an explanation of the discount rate used by Ca1PERS, see APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR FISCAL YEAR ENDED JUNE 30, 2015—AUDITED FINANCIAL STATEMENTS, Note 9. Recent Actions by Ca1PERS. On March 14, 2012, the Ca1PERS Board of Administration voted to reduce its discount rate, which is attributable to its expected price inflation and investment rate of return (net of administrative expenses), from 7.75% to 7.5%. As a result of such discount rate decrease, among other things, (i) the amounts of Ca1PERS member state and employer contributions will increase by 1.2 to 1.6% for Miscellaneous plans and 2.2 to 2.4% for Safety plans beginning fiscal year 2012-13 and (ii) the amounts of Ca1PERS member public agency contributions will increase by 1 to 2% for Miscellaneous plans and 2 to 3% for Safety plans beginning fiscal year 2013-14. The Ca1PERS Board adjustment has been undertaken in order to address underfunding of the Ca1PERS funds, which arose from significant losses incurred as a result of the economic crisis arising in 2008 and persists due to a slower than anticipated, subsequent economic recovery. The City is unable to predict what the amount of Ca1PERS liabilities will be in the future, or the amount of the Ca1PERS contributions which the City may be required to make. At its April 17, 2013 meeting, the Ca1PERS Board of Administration approved a recommendation to change the Ca1PERS amortization and smoothing policies. Prior to this change, Ca1PERS employed an amortization and smoothing policy which spread investment returns over a 15 -year period with experience gains and losses paid for over a rolling 30 -year period. After this change, Ca1PERS will employ an amortization and smoothing policy that will pay for all gains and losses over a fixed 30 -year period with the increases or decreases in the rate spread directly over a 5 -year period. The new amortization and smoothing policy were used for the first time in the June 30, 2013 actuarial valuations. These valuations were performed in the fall of 2014 and set employer contribution rates for the fiscal year 2015-16. On February 20, 2014, the Ca1PERS Board of Administration adopted new mortality and retirement assumptions as part of a regular review of demographic experience. Key assumption changes included longer post-retirement life expectancy and earlier retirement ages. The impact of the assumption changes will be phased in over five years, with a twenty-year amortization, beginning in the 2016-17 Fiscal Year. According to Ca1PERS, the current amortization and smoothing policy was designed to reduce volatility in employer contribution rates, and, although the policy accomplished this goal fairly well since its adoption, a number of concerns have developed: • The use of an actuarial value of assets corridor can lead to significant single year increases to rates in years when there are large investment losses. • The use of long asset smoothing periods and long rolling amortization periods result in slow progress toward full funding. -34- • The use of an actuarial value of assets requires the disclosure of two different funded statuses and unfunded liability numbers in actuarial valuation reports. This adds confusion and inhibits transparency. • The use of rolling amortization and long asset smoothing periods makes it difficult for employers to predict when contribution rates will peak and how high that peak will be. • The use of rolling amortization and asset smoothing periods may result in additional calculations for the new accounting standards. These calculations would be avoided with a quicker funded status recovery. According to Ca1PERS, the adoption of the new smoothing and amortization policies will change future employer contribution rates, as follows: • Funding levels will improve, which will reduce the funding level risk. • Local agencies' plans will experience more rate volatility in normal years, but a much reduced chance of very large rate increases in years when there are large investment losses. • Contribution rates in the near term will increase. • Long-term contribution rates will be lower. • There will be greater transparency about the timing and impact of future employer contribution rate changes. • The new policy eliminates the need for an actuarial value of assets. As a result, there will be only one funded status and unfunded liability in actuarial reports. • There will be less confusion when the new accounting standards are implemented since there will be no need for extra liability calculations. Pension Reform Act of 2013 (Assembly Bill 340). On September 12, 2012, Governor Brown signed AB 340, a bill that enacted the California Public Employees' Pension Reform Act of 2013 ("PEPRA") and that also amended various sections of the State Education and Government Codes. PEPRA (i) increases the retirement age for new State, school, and city and local agency employees depending on job function, (ii) caps the annual Ca1PERS pension benefit payouts, (iii) addresses numerous abuses of the system, and (iv) requires State, school, and certain city and local agency employees to pay at least half of the costs of their Ca1PERS pension benefits. PEPRA applies to all public employers except the University of California, charter cities and charter counties (except to the extent they contract with Ca1PERS.) The provisions of PEPRA went into effect on January 1, 2013 with respect to new State, school, and city and local agency employees hired on that date and after; existing employees who are members of employee associations, including employee associations of the City, will have a five-year window to negotiate compliance with PEPRA through collective bargaining. If agreement is not reached by January 1, 2018, a city, public agency or school district could force employees to pay their half of the costs of CalPERS pension benefits, up to 8% of pay for civil workers and 11% or 12% for public safety workers. Ca1PERS has predicted that the impact of PEPRA on employers, including the City and other employers in the Ca1PERS system, and employees will vary, based on each employer's current level of benefits. To the extent that the new formulas lower retirement benefits, employer contribution rates could -35- 11 1 decrease over time as current employees retire and employees subject to the new formulas make up a larger percentage of the workforce. This change would, in some circumstances, result in a lower retirement benefit for employees than they currently earn. Additionally, Ca1PERS has noted that changes arising from PEPRA could ultimately have an adverse impact on public sector recruitment in areas that have historically experienced recruitment challenges due to higher pay for similar jobs in the private sector. More information about PEPRA can be accessed through the Ca1PERS's web site at https://www.calpers.ca.gov/page/about/laws-regulations/regulatory-actions/pepra. Such website is not incorporated herein by reference. The City is unable to predict what the amount of State pension liabilities will be in the future, or the amount of the contributions which the City may be required to make. Other Post -Employment Benefits Plan Description. The City provides other postemployment benefits ("OPEB") to retired employees in the form of a contribution towards their medical premiums under the Ca1PERS health plan, a single -employer defined benefit plan which provides medical insurance benefits to eligible retirees in accordance with various labor agreements. Survivor benefits are not provided. The City's OPEB plan does not issue a separate stand-alone report. Eligibility. Employees hired prior to July 1, 2011 are eligible for retiree health benefits if they retire from the City on or after age 50 (unless disabled), with five years of service and are eligible for a PERS pension and are enrolled in a PERS retiree health plan. Employees hired after June 30, 2011 are eligible for retiree health benefits if they retire from the City on or after age 50 (unless disabled), with ten years of service and are eligible for a PERS pension and are enrolled in a PERS retiree health plan. The benefits are available only to employees who retire from the City. Membership of the plan consisted of the following at June 30, 2015: MEMBERSHIP IN OPEB PLAN Police Police General Management Confidential Support Total Retirees Receiving Benefits 35 32 28 1 6 102 Eligible Active Employees 93 88 41 6 43 271 Source: City of Tustin 2015 Audited Financial Statements The above table does not reflect current retirees not enrolled in the PERS health plan who may be eligible to enroll in the plan at a later date. Funding Policy. The City's current contributions are made on a pay-as-you-go basis. As of July 1, 2011, the City's monthly contribution rate was $250 for the Confidential, General, and Police Support groups; $350 for the Police and Management group. For the year ended June 30, 2015, the City paid $418,323 in contributions for postemployment health care benefits. Current active employees are not required to contribute any portion towards these benefits. -36- Annual OPEB Cost and Net OPEB Obligation. The City's annual OPEB cost/(expense) is calculated based on the annual required contribution of the employer ("ARC"), an amount actuarially determined. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) not to exceed thirty years. The City's ARC for the year ended June 30, 2015 was $1,400,220. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation: NET OPEB OBLIGATION Source: City of Tustin 2015 Audited Financial Statements The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2015 and the two preceding years were as follows: HISTORICAL OPEB CONTRIBUTIONS Annual % of Annual Net Fiscal Police OPEB Cost OPEB Police General Managemen Confidential Support Total 35.98% 4,277,824 2014 t 37.50 4,970,150 2015 ARC 480,504 450,473 259,022 26,278 183,943 1,400,220 Interest on net OPEB obligation 59,037 60,334 31,203 13,844 26,155 190,573 Adjustment to ARC (138,910) (141,961) (73,417) (32,574) (61,540) (448,402) Annual OPEB cost 400,631 368,846 216,808 7,548 148,558 1,142,391 Contributions made (152,182) (96,746) (147,328) (3,117) (18,950) (418,323) Increase in net OPEB obligation 248,449 272,100 69,480 4,431 129,608 724,068 Net OPEB obligation, beginning of 1,539,693 1,573,514 813,768 361,054 682,121 4,970,150 year Net OPEB obligation, end ofyear 1,788,142 1,845,614 883,248 365,485 811,729 5,694,218 Source: City of Tustin 2015 Audited Financial Statements The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2015 and the two preceding years were as follows: HISTORICAL OPEB CONTRIBUTIONS Source: City of Tustin 2015 Audited Financial Statements Funding Status and Progress. As of June 30, 2013, the most recent valuation date, the actuarial accrued liability for benefits was $12.05 million, and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $12.05 million and a funded ratio (actuarial value of assets as a percentage of the actuarial accrued liability) of 0%. The covered payroll (annual payroll of active employees) was $20.35 million and the ratio of the UAAL to the covered payroll was 59.2%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as -37- Annual % of Annual Net Fiscal OPEB OPEB Cost OPEB Year Cost Contributed Obligation 2013 1,034,400 35.98% 4,277,824 2014 1,107,635 37.50 4,970,150 2015 1,142,391 36.62 5,694,218 Source: City of Tustin 2015 Audited Financial Statements Funding Status and Progress. As of June 30, 2013, the most recent valuation date, the actuarial accrued liability for benefits was $12.05 million, and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $12.05 million and a funded ratio (actuarial value of assets as a percentage of the actuarial accrued liability) of 0%. The covered payroll (annual payroll of active employees) was $20.35 million and the ratio of the UAAL to the covered payroll was 59.2%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as -37- actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for the benefits. See also APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR FISCAL YEAR ENDED JUNE 30, 2015—AUDITED FINANCIAL STATEMENTS, Note 10. IRS Section 457 Deferred Compensation Plan In accordance with federal law, all part-time employees must be enrolled in Social Security or another "qualified" retirement plan. Since the City does not participate in Social Security, part-time employees are enrolled in the City's IRS Section 457 deferred compensation plan. Nationwide Retirement Solutions, Inc. acts as the third party administrative services provider for the defined contribution plan. Employees are required to contribute 5.5% of salary to the deferred compensation plan every pay period. The City contributes an additional 2% of salary, for a total contribution of 7.5%. Council established the plan by resolution in fiscal year 2011-2012, and has the authority to amend contribution requirements. Contributions to the participants account must equal at least 7.5% of the participant's compensation, or such other minimum amount as required for the plan to be considered a retirement system under applicable government code and legal requirements. Total contributions to the plan during fiscal year 2015 were $62,099. See also APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR FISCAL YEAR ENDED JUNE 30, 2015—AUDITED FINANCIAL STATEMENTS, Note 11. INVESTMENT OF CITY FUNDS Revenues collected by the City will be held and invested by the City in accordance with the provisions of the Indenture. Funds held by the City, including Enterprise moneys, are invested in accordance with the City's Statement of Investment Policy (the "Investment Policy") prepared by the Finance Director as authorized by section 53601 of the Government Code of California. The Investment Policy is submitted to the City Council annually. The Investment Policy allows for the purchase of a variety of securities and provides for limitations as to exposure, maturity and rating which vary with each security type. The composition of the portfolio will change over time as old investments mature, or are sold, and as new investments are made. Invested funds are managed to insure preservation of capital through high quality investments, maintenance of liquidity and then yield. Further, operating funds may not be invested in any investment with a maturity greater than five years. The City has never invested in derivatives or reverse repurchase agreements and such investments and instruments are not allowed by City policy. For more information about the City's investment policy, see APPENDIX D—CITY INVESTMENT POLICY. -38- CONSTITUTIONAL LIMITATIONS ON APPROPRIATIONS AND FEES Under the California Constitution, the power of initiative is reserved to the voters for the purpose of enacting statutes and constitutional amendments. In the past, the voters have exercised this power from time to time, including through the adoption of Propositions 13 and 218. From time to time other State and local initiative measures could be adopted, affecting the ability of the City to increase revenues and to increase appropriations. Article XIIIA On June 6, 1978, California voters approved Proposition 13, which added Article XIIIA to the California Constitution ("Article XIIIA"). Article XIIIA limits the maximum ad valorem tax on real property to 1% of full cash value thereof, except that additional ad valorem taxes may be levied to pay debt service on indebtedness approved by voters prior to July 1, 1978 and (as a result of an amendment to Article XIIIA approved by California voters on June 3, 1986) on bonded indebtedness for the acquisition or improvement of real property which has been approved on or after July 1, 1978 by two-thirds of the voters voting on such indebtedness. Article XIIIA defines full cash value to mean "the County Assessor's valuation of real property as shown on the 1975-76 tax bill under "full cash value," or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment." This full cash value may be increased at a rate not to exceed 2% per year to account for inflation. Article XIIIA has subsequently been amended to permit reduction of the full cash value based in the event of declining property values caused by damage, destruction, or other factors and to provide that there would be no increase in the full cash value base in the event of reconstruction of property damaged or destroyed in a disaster and in other minor or technical ways. Article XIIIB Article XIIIB of the California State Constitution limits the annual appropriations of the State and of any city, county, school district, authority or other political subdivision of the State to the level of appropriations of the particular governmental entity for the prior fiscal year, as adjusted for changes in the cost of living and population. The "base year" for establishing such appropriations limit is the 1978-79 fiscal year and the limit is to be adjusted annually to reflect changes in population and consumer prices. Adjustments in the appropriations limit of an entity may also be made if (i) the financial responsibility for a service is transferred to another public entity or to a private entity, (ii) the financial sources for the provision of services is transferred from taxes to other revenues, or (iii) the voters of the entity approve a change in the limit for a period of time not to exceed four years. Appropriations subject to Article XIIIB generally include the proceeds of taxes levied by the State or other entity of local government, exclusive of certain State subventions and refunds of taxes. "Proceeds of taxes" include, but are not limited to, all tax revenues and the proceeds to an entity of government from (i) regulatory licenses, user charges, and user fees (but only to the extent such proceeds exceed the cost of providing the service or regulation), and (ii) the investment of tax revenues. Article XIIIB includes a requirement that if an entity's revenues in any year exceed the amounts permitted to be spent, the excess would have to be returned by revising tax rates or fee schedules over the subsequent two years. Certain expenditures are excluded from the appropriations limit including payments of indebtedness existing or -39- legally authorized as of January 1, 1979, or of bonded indebtedness thereafter approved by the voters and payments required to comply with court or federal mandates which without discretion require an expenditure for additional services or which unavoidably make the providing of existing services more costly. Proposition 218 General. On November 5, 1996, California voters approved Proposition 218, the so-called "Right to Vote on Taxes Act." Proposition 218 added Articles XIIIC and XIIID to the State Constitution, which affect the ability of local governments to levy and collect both existing and future taxes, assessments, and property -related fees and charges. Proposition 218, which generally became effective on November 6, 1996, changed, among other things, the procedure for the imposition of any new or increased property - related "fee" or "charge," which is defined as "any levy other than an ad valorem tax, a special tax or an assessment, imposed by a [local government] upon a parcel or upon a person as an incident of property ownership, including user fees or charges for a property related service" (and referred to in this section as a "property -related fee or charge"). Specifically, under Article XIIID, before a municipality may impose or increase any property - related fee or charge, the entity must give written notice to the record owner of each parcel of land affected by that fee or charge. The municipality must then hold a hearing upon the proposed imposition or increase at least 45 days after the written notice is mailed, and, if a majority of the property owners of the identified parcels present written protests against the proposal, the municipality may not impose or increase the property -related fee or charge. Further, under Article XIIID, revenues derived from a property -related fee or charge may not exceed the funds required to provide the "property -related service" and the entity may not use such fee or charge for any purpose other than that for which it imposed the fee or charge. The amount of a property -related fee or charge may not exceed the proportional cost of the service attributable to the parcel, and no property -related fee or charge may be imposed for a service unless that service is actually used by, or is immediately available to, the owner of the property in question. In addition, Article XIIIC provides that "the initiative power shall not be prohibited or otherwise limited in matters of reducing or repealing any local tax, assessment, fee or charge. The power of initiative to affect local taxes, assessments, fees and charges shall be applicable to all local governments and neither the Legislature nor any local government charter shall impose a signature requirement higher than that applicable to statewide statutory initiatives." Judicial Interpretation of Proposition 218. After Proposition 218 was enacted in 1996, appellate court cases and an Attorney General opinion initially indicated that fees and charges levied for water and wastewater services would not be considered property -related fees and charges, and thus not subject to the requirements of Article XIIID regarding notice, hearing and protests in connection with any increase in the fees and charges being imposed. However, three recent cases have held that certain types of water and wastewater charges could be subject to the requirements of Proposition 218 under certain circumstances. In Richmond P. Shasta Community Services District (9 Cal. Rptr. 3rd 121), the California Supreme Court addressed the applicability of the notice, hearing and protest provisions of Article XIIID to certain charges related to water service. In Richmond, the Court held that connection charges are not subject to -40- Proposition 218. The Court also indicated in dictum that a fee for ongoing water service through an existing connection could, under certain circumstances, constitute a property -related fee and charge, with the result that a local government imposing such a fee and charge must comply with the notice, hearing and protest requirements of Article XIIID. In Howard Jarvis Taxpayers Association P. City of Fresno (March 23, 2005), the California Court of Appeal, Fifth District, concluded that water, sewer and trash fees are property -related fees subject to Proposition 218 and a municipality must comply with Article XIIID before imposing or increasing such fees. The California Supreme Court denied the City of Fresno's petition for review of the Court of Appeal's decision on June 15, 2005. In July 2006 the California Supreme Court, in Bighorn -Desert View Water Agency P. Verjil (39 Cal. 4th 205), addressed the validity of a local voter initiative measure that would have (a) reduced a water agency's rates for water consumption (and other water charges), and (b) required the water agency to obtain voter approval before increasing any existing water rate, fee, or charge, or imposing any new water rate, fee, or charge. The court adopted the position indicated by its statement in Richmond that a public water agency's charges for ongoing water delivery are "fees and charges" within the meaning of Article XIIID, and went on to hold that charges for ongoing water delivery are also "fees" within the meaning of Article XIIIC's mandate that the initiative power of the electorate cannot be prohibited or limited in matters of reducing or repealing any local tax, assessment, fee or charge. Therefore, the court held, Article XIIIC authorizes local voters to adopt an initiative measure that would reduce or repeal a public agency's water rates and other water charges. (However, the court ultimately ruled in favor of the water agency and held that the entire initiative measure was invalid on the grounds that the second part of the initiative measure, which would have subjected future water rate increases to prior voter approval, was not supported by Article XIIIC and was therefore invalid.) The court in Bighorn specifically noted that it was not holding that the initiative power is free of all limitations; the court stated that it was not determining whether the electorate's initiative power is subject to the statutory provision requiring that water service charges be set at a level that will pay for operating expenses, provide for repairs and depreciation of works, provide a reasonable surplus for improvements, extensions, and enlargements, pay the interest on any bonded debt, and provide a sinking or other fund for the payment of the principal of such debt as it may become due. Current Practice Regarding Rates and Charges. The City's practice has been to provide public notice of proposed water rate increases through means that include, among others, holding informational presentations at community group meetings, mailings to residential and commercial customers of public hearings on rate increases, and press releases and media campaigns regarding rate increases, followed by public hearings conducted by the City Council. The most recent rate increase was enacted by the City in strict compliance with the procedures mandated by Proposition 218 and Bighorn. Conclusion. It is not possible to predict how courts will further interpret Article XIIIC and Article XIIID in future judicial decisions, and what, if any, further implementing legislation will be enacted. Under the Bighorn case, local voters could adopt an initiative measure that reduces or repeals the City's rates and charges, though it is not clear whether (and California courts have not decided whether) any such reduction or repeal by initiative would be enforceable in a situation in which such rates and charges are pledged to the repayment of bonds or other indebtedness. There can be no assurance that the courts will not further interpret, or the voters will not amend, Article XIIIC and Article XIIID to limit the ability -41- of local agencies to impose, levy, charge and collect increased fees and charges for water, or to call into question previously adopted water rate increases. Effect of Proposition 218 on the City; Possible Limitations on Enforcement Remedies. The general financial condition of the City may be affected by provisions of Article XIIIC and Article XIIID. In particular, provisions of Article XIIIC (i) require taxes for general governmental purposes to be approved by a majority vote and taxes for specific purposes, even if deposited into the General Fund, to be approved by two-thirds vote, (ii) require any general purpose tax which the City imposed, extended or increased, without voter approval, after December 31, 1994, to be approved by majority vote on November 5, 1998 and (iii) provide that all taxes, assessments, fees and charges are subject to reduction or repeal at any time through the initiative process, subject to overriding constitutional principles relating to the impairment of contracts. Provisions of Article XIIID that affect the ability of the City to fund certain services or programs that it may be required or choose to fund include (i) adding notice, hearing, protest and, in some cases, voter approval requirements to impose, increase or extend certain assessments, fees and charges and (ii) adding stricter requirements for finding individualized benefits associated with such levies. The ability of the City to comply with its covenants under the Indenture and to generate Net Revenues sufficient to pay the principal of and interest on the Bonds may be adversely affected by actions and events outside of the control of the City and may be adversely affected by actions taken (or not taken) under Article XIIIC or Article XIIID by voters, property owners, taxpayers or payers of assessments, fees and charges. Furthermore, any remedies available to the owners of the Bonds upon the occurrence of an event of default under the Indenture are in many respects dependent upon judicial actions which are often subject to discretion and delay and could prove both expensive and time consuming to obtain. In addition to the possible limitations on the ability of the City to comply with its covenants under the Indenture, the rights and obligations under the Bonds and the Indenture may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors' rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases and to limitations on legal remedies against cities in the State of California. Based on the foregoing, in the event the City fails to comply with its covenants under the Indenture, including its covenants to generate sufficient Net Revenues, as a consequence of the application of Article XIIIC and Article XIIID, or to pay principal of or interest on the Bonds, there can be no assurance that available remedies will be adequate to fully protect the interests of the holders of the Bonds. Proposition 26 On November 2, 2010, State voters approved Proposition 26 which amended certain sections of Article XIIIC. The proposition attempts to define "tax" as used within Article XIIIC as "any levy, charge, or exaction of any kind imposed by a local government, except the following: (1) a charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege; (2) a charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product; (3) a charge imposed for the reasonable regulatory costs to a local government for issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and -42- adjudication thereof; (4) a charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property; (5) a fine, penalty, or other monetary charge imposed by the judicial branch of government or a local government, as a result of a violation of law; (6) a charge imposed as a condition of property development; and (7) assessments and property -related fees imposed in accordance with the provisions of Article XIII D." The local government bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor's burdens on, or benefits received from, the governmental activity. The foregoing discussion of Proposition 218 and Proposition 26 should not be considered an exhaustive or authoritative treatment of the provisions of such propositions or the possible effects of Proposition 218 and Proposition 26. Interim rulings, final decisions, legislative proposals and legislative enactments affecting Proposition 218 and Proposition 26 may impact the City's ability to make debt service payments on the Bonds. The City does not expect to be in a position to control the consideration or disposition of these issues and cannot predict the timing or outcome of any judicial or legislative activity related to these issues. Future Initiatives Articles XIIIC, XIIID and Proposition 26 were adopted as measures that qualified for the ballot pursuant to California's initiative process. From time to time other initiatives could be proposed and adopted affecting Net Revenues or the City's ability to increase its rates for water service. See "Proposition 218" above. The California constitution, Article XIIID, Section 5(c), specifically recognizes that any assessment existing on the effective date (of Article XIIID) shall be exempt from the procedures and approval process set forth in Article 4, to wit: "....(c) Any assessment the proceeds of which are exclusively used to repay bonded indebtedness of which the failure to pay would violate the Contract Impairment Clause of the Constitution of the United States." RISK FACTORS RELATING TO THE BONDS The following section describes certain special considerations and risk factors affecting the risk of nonpayment or the security for the Bonds. The following discussion is not meant to be an exhaustive or definitive description of the risks associated with a purchase of the Bonds and does not necessarily reflect the relative importance of the various risks. Potential investors are advised to consider the following special factors regarding the Bonds, together with all other information in this Official Statement, in order to make an informed investment decision with respect to the Bonds. There can be no assurance that other risk factors are not or will not become material in the future. General The payment of principal of and interest on the Bonds is secured solely by a pledge of Net Revenues. The realization of the Net Revenues is subject to, among other things, the capabilities of management of the City, the ability of the City to provide water services to its users, and the ability of the City to establish and maintain water fees and charges sufficient to provide the required debt service coverage as well as pay for Maintenance and Operation Costs. -43- Among other matters, drought, general and local economic conditions and changes in law and government regulations (including initiatives and moratoriums on growth) could adversely affect the amount of Net Revenues realized by the City. Limited Obligations The Bonds are limited obligations of the City and are not secured by a legal or equitable pledge or charge or lien upon any property of the City or any of its income or receipts, except the Net Revenues. The obligation of the City to pay debt service on the Bonds from Net Revenues does not constitute an obligation of the City to levy or pledge any form of taxation or for which the City has levied or pledged any form of taxation. The City is obligated under the Indenture to pay debt service on the Bonds solely from Net Revenues. There is no assurance that the City can succeed in operating the Enterprise such that the Net Revenues in the future will be sufficient for that purpose. Seismic Considerations The City, like much of California, is subject to seismic activity that could result in interference with the delivery of water from the City's operation of the Enterprise. As a result, no assurance can be given that a future seismic event will not materially adversely affect the operation of the Enterprise. The City does not, and does not expect to, maintain earthquake insurance on the Enterprise. Environmental Regulation The kind and degree of water treatment effected through the Enterprise is regulated, to a large extent, by the federal government and the State of California. Treatment standards set forth in federal and state law control the operations of the Enterprise and mandate the use of water treatment technology. In the event that the federal government, acting through the Environmental Protection Agency, or the State of California, acting through the Department of Health Services, or additional federal or state agencies, should impose stricter water quality standards upon the Enterprise, the City's expenses could increase accordingly and rates and charges would have to be increased to offset those expenses. It is not possible to predict the direction federal or state regulation will take with respect to water quality standards, although it is likely that, over time, both will impose more stringent standards with attendant higher costs. Maintenance and Operation Costs There can be no assurance that the City's expenses for the Enterprise will be consistent with the descriptions in this Official Statement. Changes in technology, changes in quality standards, loss of large customers, increased or decreased development, increases in the cost of operation, or other expenses could require increases in rates or charges in order to comply with the City's rate covenant in the Indenture. Demand and Usage; Drought There can be no assurance that the local demand for services provided by the Enterprise will continue according to historical levels. In addition, drought conditions and voluntary or mandatory water -44- conservation measures could decrease usage of the services of the Enterprise. California is currently in the midst of one of the worst droughts in its recorded history. Reduction in the level of demand or usage could require an increase in rates or charges in order to produce Net Revenues sufficient to comply with the City's rate covenants. Such rate increases could increase the likelihood of nonpayment. Limited Recourse on Default Failure by the City to make debt service payments on the Bonds constitutes an event of default under the Indenture and the Trustee is permitted to pursue remedies at law or in equity to enforce the City's obligation to make such payments. Although the Trustee has the right to accelerate the total unpaid principal amount of the debt service payments on the Bonds, there is no assurance that the City would have sufficient funds to pay the accelerated amounts. Limitations on Remedies The ability of the City to comply with its covenants under the Indenture and to generate Net Revenues sufficient to pay the principal of and interest on the Bonds, may be adversely affected by actions and events outside of the control of the City and may be adversely affected by actions taken (or not taken) by voters, property owners, taxpayers or persons obligated to pay assessments, fees and charges. Furthermore, the remedies available to the owners of the Bonds upon the occurrence of an event of default under the Indenture are in many respects dependent upon judicial actions which are often subject to discretion and delay and could prove both expensive and time consuming to obtain. Initiatives In recent years several initiative measures have been proposed or adopted which affect the ability of local governments to increase taxes and rates. There is no assurance that the electorate or the State legislature will not at some future time approve additional limitations which could affect the ability of the City to implement rate increases which could reduce Net Revenues and adversely affect the security for the Bonds. See CONSTITUTIONAL LIMITATIONS ON APPROPRIATIONS AND FEES— Proposition 218." Bankruptcy The rights and remedies provided in the Indenture and the Indenture may be limited by and are subject to the provisions of federal bankruptcy laws, to other laws or equitable principles that may affect the enforcement of creditors' rights, to the exercise of judicial discretion in appropriate cases and to limitations on legal remedies against public agencies in the State of California. The various opinions of counsel to be delivered with respect to the Bonds and the Indenture, including the opinion of Bond Counsel, will be similarly qualified. If the City were to file a petition under Chapter 9 of the Bankruptcy Code, the Owners of the Bonds and the City could be prohibited from taking any steps to enforce their rights under the Indenture. -45- Rate Process The passage of Proposition 218 by the California electorate potentially affects the City's ability to impose future rate increases, and no assurance can be given that future rate increases will not encounter majority protest opposition under Proposition 218. See "CONSTITUTIONAL LIMITATIONS ON APPROPRIATIONS AND FEES—Proposition 218" and "—Effect of Proposition 218 and of Possible General Limitations on Enforcement Remedies." Insurance The Indenture obligates the City to obtain and keep in force various forms of insurance or self- insurance, subject to deductibles, for repair or replacement of a portion of the Enterprise in the event of damage or destruction to such portion of the Enterprise. The City expects to self -insure a portion of the risk of loss as permitted by the Indenture. No assurance can be given as to the adequacy of any such self- insurance or any additional insurance to fund necessary repair or replacement of any other portion of the Enterprise. Significant damage to the Enterprise could result in a lack of the ability to generate sufficient Net Revenues to repay the Bonds. The City does not, and does not expect to, maintain earthquake insurance on the Enterprise. Tax Exemption The Authority and the City have covenanted that they will take all actions necessary to assure the exclusion of interest with respect to the Bonds from the gross income of the Owners of the Bonds to the same extent as such interest is permitted to be excluded from gross income under the Internal Revenue in the gross income of the Owners thereof for federal tax purposes. See "TAX MATTERS." See also "TAX MATTERS—Changes in Federal and State Tax Law." Parity Obligations As described in "SECURITY FOR THE BONDS—Parity Obligations" above, the Indenture permits the City to issue or incur Parity Obligations which would be payable from Net Revenues on a parity with the payment of the Bonds. In the event of a decline in Net Revenues, the existence of Parity Obligations could adversely affect the City's ability to pay the Bonds. Secondary Market There can be no guarantee that there will be a secondary market for the Bonds or, if a secondary market exists, that any Bonds can be sold for any particular price. Occasionally, because of general market conditions or because of adverse history or economic prospects connected with a particular issue, secondary marketing practices in connection with a particular issue are suspended or terminated. Additionally, prices of issues for which a market is being made will depend upon then -prevailing circumstances. Such prices could be substantially different from the original purchase price. TAX MATTERS Federal tax law contains a number of requirements and restrictions which apply to the Bonds, including investment restrictions, periodic payments of arbitrage profits to the United States, -46- requirements regarding the proper use of bond proceeds and the facilities financed therewith, and certain other matters. The City has covenanted to comply with all requirements that must be satisfied in order for the interest on the Bonds to be excludable from gross income for federal income tax purposes. Failure to comply with certain of such covenants could cause interest on the Bonds to become includable in gross income for federal income tax purposes retroactively to the date of issuance of the Bonds. Subject to the City's compliance with the above referenced covenants, under present law, in the opinion of Quint & Thimmig LLP, Bond Counsel, interest on the Bonds is excludable from the gross income of the owners thereof for federal income tax purposes, and is not included as an item of tax preference in computing the federal alternative minimum tax for individuals and corporations, but interest on the Bonds is taken into account, however, in computing an adjustment used in determining the federal alternative minimum tax for certain corporations. In rendering its opinion, Bond Counsel will rely upon certifications of the City with respect to certain material facts within their respective knowledge. Bond Counsel's opinion represents its legal judgment based upon its review of the law and the facts that it deems relevant to render such opinion and is not a guarantee of a result. The Code includes provisions for an alternative minimum tax ("AMT") for corporations in addition to the corporate regular tax in certain cases. The AMT for a corporation, if any, depends upon the corporation's alternative minimum taxable income ("AMTI"), which is the corporations' taxable income with certain adjustments. One of the adjustment items used in computing the AMTI of a corporation (with certain exceptions) is an amount equal to 75% of the excess of such corporation's "adjusted current earnings" over an amount equal to its AMTI (before such adjustment item and the alternative tax net operating loss deduction). "Adjusted current earnings" would generally include certain tax-exempt interest, but not interest on the Bonds. Ownership of the Bonds may result in collateral federal income tax consequences to certain taxpayers, including, without limitation, corporations subject to the branch profits tax, financial institutions, certain insurance companies, certain S corporations, individual recipients of Social Security or Railroad Retirement benefits and taxpayers who may be deemed to have incurred (or continued) indebtedness to purchase or carry tax-exempt obligations. Prospective purchasers of the Bonds should consult their tax advisors as to applicability of any such collateral consequences. The issue price (the "Issue Price") for each maturity of the Bonds is the price at which a substantial amount of such maturity of the Bonds is first sold to the public. The Issue Price of a maturity of the Bonds may be different from the price set forth, or the price corresponding to the yield set forth, on the cover page hereof. Owners of Bonds who dispose of Bonds prior to the stated maturity (whether by sale, redemption or otherwise), purchase Bonds in the initial public offering, but at a price different from the Issue Price, or purchase Bonds subsequent to the initial public offering, should consult their own tax advisors. If a Bond is purchased at any time for a price that is less than the Bond's stated redemption price at maturity (the "Reduced Issue Price"), the purchaser will be treated as having purchased a Bond with market discount subject to the market discount rules of the Code (unless a statutory de minimis rule applies). Accrued market discount is treated as taxable ordinary income and is recognized when a Bond is disposed of (to the extent such accrued discount does not exceed gain realized) or, at the purchaser's -47- election, as it accrues. Such treatment would apply to any purchaser who purchases a Bond for a price that is less than its Revised Issue Price. The applicability of the market discount rules may adversely affect the liquidity or secondary market price of such Bond. Purchasers should consult their own tax advisors regarding the potential implications of market discount with respect to the Bonds. An investor may purchase a Bond at a price in excess of its stated principal amount. Such excess is characterized for federal income tax purposes as "bond premium" and must be amortized by an investor on a constant yield basis over the remaining term of the Bond in a manner that takes into account potential call dates and call prices. An investor cannot deduct amortized bond premium relating to a tax-exempt bond. The amortized bond premium is treated as a reduction in the tax-exempt interest received. As bond premium is amortized, it reduces the investor's basis in the Bond. Investors who purchase a Bond at a premium should consult their own tax advisors regarding the amortization of bond premium and its effect on the Bond's basis for purposes of computing gain or loss in connection with the sale, exchange, redemption or early retirement of the Bond. There are or may be pending in the Congress of the United States legislative proposals, including some that carry retroactive effective dates, that, if enacted, could alter or amend the federal tax matters referred to above or affect the market value of the Bonds. It cannot be predicted whether or in what form any such proposal might be enacted or whether, if enacted, it would apply to bonds issued prior to enactment. Prospective purchasers of the Bonds should consult their own tax advisors regarding any pending or proposed federal tax legislation. Bond Counsel expresses no opinion regarding any pending or proposed federal tax legislation. The Internal Revenue Service (the "IRS") has an ongoing program of auditing tax exempt obligations to determine whether, in the view of the IRS, interest on such tax exempt obligations is includable in the gross income of the owners thereof for federal income tax purposes. It cannot be predicted whether or not the IRS will commence an audit of the Bonds. If an audit is commenced, under current procedures the IRS may treat the Issuer as a taxpayer and the Bondholders may have no right to participate in such procedure. The commencement of an audit could adversely affect the market value and liquidity of the Bonds until the audit is concluded, regardless of the ultimate outcome. Payments of interest on, and proceeds of the sale, redemption or maturity of, tax exempt obligations, including the Bonds, are in certain cases required to be reported to the IRS. Additionally, backup withholding may apply to any such payments to any Bond owner who fails to provide an accurate Form W-9 Request for Taxpayer Identification Number and Certification, or a substantially identical form, or to any Bond owner who is notified by the IRS of a failure to report any interest or dividends required to be shown on federal income tax returns. The reporting and backup withholding requirements do not affect the excludability of such interest from gross income for federal tax purposes. In the further opinion of Bond Counsel, interest on the Bonds is exempt from California personal income taxes. Ownership of the Bonds may result in other state and local tax consequences to certain taxpayers. Bond Counsel expresses no opinion regarding any such collateral consequences arising with respect to the Bonds. Prospective purchasers of the Bonds should consult their tax advisors regarding the applicability of any such state and local taxes. -48- The complete text of the final opinion that Bond Counsel expects to deliver upon the issuance of the Bonds is set forth in APPENDIX F—FORM OF OPINION OF BOND COUNSEL. CERTAIN LEGAL MATTERS Quint & Thimmig LLP, Larkspur, California, Bond Counsel, will render an opinion with respect to the validity of the Bonds, the form of which opinion is set forth in APPENDIX F—FORM OF OPINION OF BOND COUNSEL. Bond Counsel has assumed no responsibility for the accuracy, completeness or fairness of the Official Statement. Certain legal matters will also be passed upon for the City by Quint & Thimmig LLP, Larkspur, California, as Disclosure Counsel. Certain legal matters will be passed upon for the City by Woodruff, Spradlin & Smart, Costa Mesa, California. Certain matters will be passed upon for the Underwriter by Stradling Yocca Carlson & Rauth, P.C., Newport Beach, California. Payment of the fees and expenses of Bond Counsel, Disclosure Counsel and counsel to the Underwriter is contingent upon issuance of the Bonds. LITIGATION To the best knowledge of the City, there is no action, suit, proceeding or investigation at law or in equity before or by any court or governmental agency or body pending or threatened against the City to restrain or enjoin the authorization, execution or delivery of the Bonds, or the pledge of the Net Revenues or the collection of the payments to be made pursuant to the Indenture, or in any way contesting or affecting validity of the Bonds, the Indenture or the agreement for the sale of the Bonds, or in any way contesting or affecting the transactions described in this Official Statement. RATING S&P Global Ratings, a division of Standard & Poor's Financial Services LLC ("S&P'), has assigned the underlying rating of " " to the Bonds. This rating reflects only the views of S&P and an explanation of the significance of such rating may be obtained from S&P. There is no assurance that such rating will continue for any given period of time or that such rating will not be revised downward or withdrawn entirely by S&P, if in the judgment of the S&P, circumstances so warrant. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. MUNICIPAL ADVISOR The City has retained Fieldman, Rolapp & Associates, Irvine, California, as municipal advisor (the "Municipal Advisor") in connection with the delivery of the Bonds. The Municipal Advisor is not obligated to undertake, and has not undertaken to make, an independent verification or assume responsibility for the accuracy, completeness, or fairness of the information contained in this Official Statement. Compensation of the Municipal Advisor is contingent upon the issuance and delivery of the Bonds. -49- CONTINUING DISCLOSURE The City has covenanted for the benefit of owners and beneficial owners of the Bonds to provide certain financial information and operating data relating to the Enterprise by not later than seven months following the end of the City's fiscal year (currently ending June 30) (the "Annual Report"), commencing with the report for the fiscal year ended June 30, 2016, and to provide notices of the occurrence of certain enumerated events, if material. The Annual Report and the notices of material events will be filed by the City with the Municipal Securities Rulemaking Board through the Electronic Municipal Access (EMMA) System. The specific nature of the information to be contained in the Annual Report or the notices of material events is summarized below under the caption APPENDIX C—FORM OF CONTINUING DISCLOSURE CERTIFICATE. These covenants have been made in order to assist the Underwriter in complying with S.E.C. Rule 15c2 -12(b)(5) (the "Rule"). The City did not have any instances in the previous five years in which it failed to comply, in all material respects, with any previous undertakings pursuant to the Rule. AUDITED FINANCIAL STATEMENTS The City's Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2015 (the "City CAFR") is attached as APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015. The City CAFR includes the City's audited financial statements for the fiscal year ended June 30, 2015. The City's financial statements were audited by White Nelson Diehl Evans LLP (the "Auditor"). The Auditor has not been asked to consent to the inclusion of the City CAFR in this Official Statement and has not reviewed this Official Statement. As described in "SECURITY FOR THE BONDS—Limited Obligation," the Bonds are payable from and secured by a pledge of Net Revenues and the Bonds are not a debt of the City. VERIFICATION OF MATHEMATICAL COMPUTATIONS The Verification Agent will examine the arithmetical accuracy of certain computations included in the schedules relating to the refunding of the 2011 Bonds. See "REFUNDING PLAN." The Verification Agent has restricted its procedures to examining the arithmetical accuracy of certain computations and has not made any study or evaluation of the assumptions and information upon which the computations are based and, accordingly, has not expressed an opinion on the data used, the reasonableness of the assumptions, or the achievability of the forecasted outcome. -50- UNDERWRITING The Bonds are being purchased by Hilltop Securities Inc. (the "Underwriter"). The Underwriter has agreed to purchase the Bonds at a price of $ (which price is equal to the aggregate principal amount of the Bonds, plus an original issue premium of $ and less an Underwriter's discount of $ ). The bond purchase contract pursuant to which the Underwriter have agreed to purchase the Bonds provides that the Underwriter will purchase all of the Bonds if any are purchased, the obligation to make such purchase being subject to certain terms and conditions set forth in the bond purchase contract, including the approval of certain legal matters by counsel and certain other conditions. MISCELLANEOUS So far as any statements made in this Official Statement involve matters of opinion, assumptions, projections, anticipated events or estimates, whether or not expressly stated, they are set forth as such and not as representations of fact, and actual results may differ substantially from those set forth herein. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the owners of the Bonds. The summaries of certain provisions of the Bonds, statutes and other documents or agreements referred to in this Official Statement do not purport to be complete, and reference is made to each of them for a complete statement of their provisions. Copies are available for review by making requests to the City. The Appendices are an integral part of this Official Statement and must be read together with all other parts of this Official Statement. The audited financial statements of the City, including a summary of significant accounting policies, for the fiscal year ended June 30, 2015, are contained in APPENDIX B—COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015. The execution of this Official Statement and its delivery have been authorized by the City Council of the City. CITY OF TUSTIN By -51- City Manager THIS PAGE INTENTIONALLY LEFT BLANK ' ' NJ SUMMARY OF THE INDENTURE [TO COME] Appendix A THIS PAGE INTENTIONALLY LEFT BLANK APPENDIX B COMPREHENSIVE ANNUAL FINANCIAL REPORT OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 2015 Appendix B THIS PAGE INTENTIONALLY LEFT BLANK APPENDIX C FORM OF THE CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF TUSTIN (the "City") in connection with the issuance by the City of its $ * City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the "Bonds"). The Bonds are being issued pursuant to an indenture of trust, dated as of October 1, 2016 (the "Indenture"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as trustee. The City covenants and agrees as follows: Section 1. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Certificate, unless otherwise defined in this Section 1, the following capitalized terms shall have the following meanings when used in this Disclosure Certificate: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Beneficial Owner" shall mean any person who (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of any Bonds for federal income tax purposes. "Dissemination Agent" shall mean the Applied Best Practices, LLC, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. In the absence of such a designation, the City shall act as the Dissemination Agent. "EMMA" or "Electronic Municipal Market Access" means the centralized on-line repository for documents to be filed with the MSRB, such as official statements and disclosure information relating to municipal bonds, notes and other securities as issued by state and local governments. "Listed Events" shall mean any of the events listed in Section 5(a) or 5(b) of this Disclosure Certificate. "MSRB" means the Municipal Securities Rulemaking Board, which has been designated by the Securities and Exchange Commission as the sole repository of disclosure information for purposes of the Rule, or any other repository of disclosure information which may be designated by the Securities and Exchange Commission as such for purposes of the Rule in the future. "Owner" or "Bond Owner," when used with respect to any Bond, means the person in whose name the ownership of such Bond shall be registered. "Participating Underwriter" shall mean the original underwriter of the Bonds, required to comply with the Rule in connection with offering of the Bonds. * Preliminary, subject to change. Appendix C Page 1 "Rule" shall mean Rule 15c2-12 adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. Section 2. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the owners and Beneficial Owners of the Bonds and in order to assist the Participating Underwriter in complying with Securities and Exchange Commission Rule 15c2 - 12(b)(5). Section 3. Provision of Annual Reports. (a) Delivery of Annual Report. The City shall, or shall cause the Dissemination Agent to, not later than nine months after the end of the City's fiscal year (which currently ends on June 30), commencing with the report for the 2015-16 Fiscal Year, which is due not later than March 31, 2017, file with EMMA, in a readable PDF or other electronic format as prescribed by the MSRB, an Annual Report that is consistent with the requirements of Section 4 of this Disclosure Certificate. The Annual Report may be submitted as a single document or as separate documents comprising a package and may cross-reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report and later than the date required above for the filing of the Annual Report if they are not available by that date. (b) Change of Fiscal Year. If the City's fiscal year changes, it shall give notice of such change in the same manner as for a Listed Event under Section 5(c), and subsequent Annual Report filings shall be made no later than nine months after the end of such new fiscal year end. (c) Delivery of Annual Report to Dissemination Agent. Not later than fifteen (15) Business Days prior to the date specified in subsection (a) (or, if applicable, subsection (b)) of this Section 3 for providing the Annual Report to EMMA, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). If by such date, the Dissemination Agent has not received a copy of the Annual Report, the Dissemination Agent shall notify the City. (d) Report of Non -Compliance. If the City is the Dissemination Agent and is unable to file an Annual Report by the date required in subsection (a) (or, if applicable, subsection (b)) of this Section 3, the City shall send a notice to EMMA substantially in the form attached hereto as Exhibit A. If the City is not the Dissemination Agent and is unable to provide an Annual Report to the Dissemination Agent by the date required in subsection (c) of this Section 3, the Dissemination Agent shall send a notice to EMMA in substantially the form attached hereto as Exhibit A. (e) Annual Compliance Certification. The Dissemination Agent shall, if the Dissemination Agent is other than the City, file a report with the City certifying that the Annual Report has been filed with EMMA pursuant to Section 3 of this Disclosure Certificate, stating the date it was so provided and filed. Section 4. Content of Annual Reports. The Annual Report shall contain or incorporate by reference the following: (a) Financial Statements. Audited financial statements of the City for the preceding fiscal year, prepared in accordance generally accepted accounting principles. If the City's audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial Appendix C Page 2 statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. (b) Other Annual Information. To the extent not included in the audited final statements of the City, the Annual Report shall also include financial and operating data with respect to the City for preceding fiscal year, as follows: (i) Principal amount of the Bonds outstanding. (ii) A statement that the City has complied with its rate covenants with respect to the Bonds, the 2012 Bonds and the 2011 Bonds as disclosed under the caption "SECURITY FOR THE BONDS—Rate Covenant" in the Official Statement. (iii) An update of the following tables under the caption "THE ENTERPRISE" in the Official Statement: (A) "HISTORICAL WATER SUPPLY;" (B) "WATER CONSUMPTION BY CUSTOMER TYPE;" (C) "RATES FOR WATER SERVICE;" (D) "HISTORICAL WATER CONNECTIONS BY CUSTOMER TYPE;" (E) "TWENTY-FIVE LARGEST USERS OF WATER;" and (F) "HISTORICAL REVENUES, EXPENDITURES AND DEBT SERVICE COVERAGE." (c) Cross References Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which are available to the public on EMMA. The City shall clearly identify each such other document so included by reference. If the document included by reference is a final official statement, it must be available from EMMA. (d) Further Information. In addition to any of the information expressly required to be provided under paragraph (b) of this Section 4, the City shall provide such further information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Section 5. Reporting of Listed Events. (a) Reportable Events. The City shall, or shall cause the Dissemination (if not the City) to, give notice of the occurrence of any of the following events with respect to the Bonds: (1) Principal and interest payment delinquencies. (2) Unscheduled draws on debt service reserves reflecting financial difficulties. (3) Unscheduled draws on credit enhancements reflecting financial difficulties. (4) Substitution of credit or liquidity providers, or their failure to perform. (5) Defeasances. Appendix C Page 3 (6) Rating changes. (7) Tender offers. (8) Bankruptcy, insolvency, receivership or similar event of the obligated person. (9) Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the security, or other material events affecting the tax status of the security. Note: For the purposes of the event identified in subparagraph (8), the event is considered to occur when any of the following occur: the appointment of a receiver, trustee or similar officer for an obligated person in a proceeding under the U.S. Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the obligated person, or if such jurisdiction has been assumed by leaving the existing governmental body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the obligated person. (b) Material Reportable Events. The City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material: (1) Non-payment related defaults. (2) Modifications to rights of security holders. (3) Bond calls. (4) The release, substitution, or sale of property securing repayment of the securities. (5) The consummation of a merger, consolidation, or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms. (6) Appointment of a successor or additional trustee, or the change of name of a trustee. (c) Time to Disclose. Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall, or shall cause the Dissemination Agent (if not the City) to, file a notice of such occurrence with EMMA, in an electronic format as prescribed by the MSRB, in a timely manner not in excess of 10 business days after the occurrence of the Listed Event. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(5) and (b)(3) above need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to owners of affected Bonds under the Indenture. Section 6. Identifying Information for Filings with EMMA. All documents provided to EMMA under this Disclosure Certificate shall be accompanied by identifying information as prescribed by the MSRB. Section 7. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the defeasance, prior redemption or payment in full of all of the Bonds. If Appendix C Page 4 such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). Section S. Dissemination Agent. (a) Appointment of Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate and may discharge any such agent, with or without appointing a successor Dissemination Agent. If the Dissemination Agent is not the City, the Dissemination Agent shall not be responsible in any manner for the content of any notice or report prepared by the City pursuant to this Disclosure Certificate. It is understood and agreed that any information that the Dissemination Agent may be instructed to file with EMMA shall be prepared and provided to it by the City. The Dissemination Agent has undertaken no responsibility with respect to the content of any reports, notices or disclosures provided to it under this Disclosure Certificate and has no liability to any person, including any Owner, with respect to any such reports, notices or disclosures. The fact that the Dissemination Agent or any affiliate thereof may have any fiduciary or banking relationship with the City shall not be construed to mean that the Dissemination Agent has actual knowledge of any event or condition, except as may be provided by written notice from the City. (b) Compensation of Dissemination Agent. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as agreed to between the Dissemination Agent and the City from time to time and all expenses, legal fees and expenses and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent shall not be deemed to be acting in any fiduciary capacity for the City, owners or Beneficial Owners, or any other party. The Dissemination Agent may rely, and shall be protected in acting or refraining from acting, upon any direction from the City or an opinion of nationally recognized bond counsel. The Dissemination Agent may at any time resign by giving written notice of such resignation to the City. The Dissemination Agent shall not be liable hereunder except for its negligence or willful misconduct. (c) Responsibilities of Dissemination Agent. In addition of the filing obligations of the Dissemination Agent set forth in Sections 3(e) and 5, the Dissemination Agent shall be obligated, and hereby agrees, to provide a request to the City to compile the information required for its Annual Report at least 30 days prior to the date such information is to be provided to the Dissemination Agent pursuant to subsection (c) of Section 3. The failure to provide or receive any such request shall not affect the obligations of the City under Section 3. Section 9. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate (and the Dissemination Agent shall agree to any amendment so requested by the City that does not impose any greater duties or risk of liability on the Dissemination Agent), and any provision of this Disclosure Certificate may be waived, provided that all of the following conditions are satisfied: (a) Change in Circumstances. If the amendment or waiver relates to the provisions of Sections 3(a), 4 or 5(a) or (b), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or the type of business conducted. Appendix C Page 5 (b) Compliance as oflssue Date. The undertaking, as amended or taking into account such waiver, would, in the opinion of a nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the original issuance of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances. (c) Consent of Owners; Non -impairment Opinion. The amendment or waiver either (i) is approved by the Owners in the same manner as provided in the Indenture for amendments to the Indenture with the consent of Owners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the Owners or Beneficial Owners. If this Disclosure Certificate is amended or any provision of this Disclosure Certificate is waived, the City shall describe such amendment or waiver in the next following Annual Report and shall include, as applicable, a narrative explanation of the reason for the amendment or waiver and its impact on the type (or in the case of a change of accounting principles, on the presentation) of financial information or operating data being presented by the City. In addition, if the amendment relates to the accounting principles to be followed in preparing financial statements (i) notice of such change shall be given in the same manner as for a Listed Event under Section 5(c), and (ii) the Annual Report for the year in which the change is made should present a comparison (in narrative form and also, if feasible, in quantitative form) between the financial statements as prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. Section 10. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. Section 11. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate, any Owner or Beneficial Owner may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. The sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Appendix C Page 6 Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Dissemination Agent, the Participating Underwriter and the owners and Beneficial Owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: [Closing Date] ACKNOWLEDGED: APPLIED BEST PRACTICES, LLC, as Dissemination Agent By Authorized Officer CITY OF TUSTIN By Appendix C Page 7 Authorized Officer EXHIBIT A NOTICE TO EMMA OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Tustin Name of Issue: City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds Date of Issuance: [Closing Date] NOTICE IS HEREBY GIVEN that the Issuer has not provided an Annual Report with respect to the above-named Issue as required by the Continuing Disclosure Certificate dated [Closing Date], furnished by the Issuer in connection with the Issue. The Issuer anticipates that the Annual Report will be filed by Dated: APPLIED BEST PRACTICES, LLC, as Dissemination Agent By Appendix C Page 8 Authorized Officer APPENDIX D CITY INVESTMENT POLICY Appendix D THIS PAGE INTENTIONALLY LEFT BLANK APPENDIX E GENERAL INFORMATION REGARDING THE CITY OF TUSTIN AND ORANGE COUNTY The following information concerning the City of Tustin and Orange County is included only for the purpose of supplying general information regarding the community. The Bonds are not a debt of the City, County, the State or any of its political subdivisions, and neither the City, the County, the State nor any of itspolitical subdivisions is liable therefor.. Although reasonable efforts have been made to include up-to-date information in this Appendix E, some of the information is not current due to delays in reporting of information by various sources. It should not be assumed that the trends indicated by the following data would continue beyond the specific periods reflected herein. General The City of Tustin (the "City") is located in central Orange County (the "County"). The City is located next to the county seat, Santa Ana. According to the United States Census Bureau, the City has a total area of 11.1 square miles (28.7 Ian 2). The City was chosen in 2009 by Forbes as one of the top 25 towns to live well in America. The County is the third -most populous county in California, the sixth -most populous in the United States, and it more populous than twenty-one U.S. states. The County is included in the Los Angeles -Long Beach -Anaheim, CA Metropolitan Statistical Area. Thirty-four incorporated cities are located in the County; the newest is Aliso Viejo, which was incorporated in 2001. While most population centers in the United States tend to be identified by a major city, there is no defined urban center in the County. The County is mostly suburban except for some traditionally urban areas at the centers of the older cities of Anaheim, Fullerton, Huntington Beach, Orange and Santa Ana. Organization The City was incorporated on September 21, 1927 as a general law city. The City operates under a Council/Manager form of government. The five City Council members, are elected at large. The policies of the City Council are carried out by the appointed City Manager. Population The table below summarizes population of the City and the County for the past five years. CITY OF TUSTIN and ORANGE COUNTY Population Year City of Tustin Orange County 2012 77,333 3,069,454 2013 79,534 3,103,654 2014 79,803 3,127,403 2015 80,968 3,151,910 2016 82,717 3,183,011 Source: California Department of Finance, E-4 Population Estimate for Cities, Counties, and the State, 2011-2016, with 2010 Census Benchmark. Appendix E Page 1 Employment years: The following table summarizes the historical numbers of workers by industry in the County for the last five ORANGECOUNTY SANTA ANA ANAHEIM IRVINE MD Labor Force and Industry Employment Annual Averages by Industry 2011 2012 2013 2014 20150) Total, All Industries 1,370,400 1,385,600 1,422,400 1,462,400 1,498,700 Total Farm 3,200 2,800 2,900 2,800 2,500 Mining and Logging 600 600 600 700 700 Construction 69,200 71,300 76,800 82,000 90,400 Manufacturing 154,300 158,300 158,000 157,400 156,900 Wholesale Trade 77,300 77,200 79,400 80,900 81,000 Retail Trade 142,600 144,000 145,500 148,500 151,200 Transportation, Warehousing & Utilities 27,500 28,000 27,500 26,500 26,900 Information 23,800 24,300 25,000 24,500 25,500 Financial Activities 104,800 108,300 113,100 113,600 116,800 Professional & Business Services 247,700 260,600 267,300 276,600 285,400 Educational & Health Services 172,000 177,000 186,000 190,800 198,800 Leisure & Hospitality 174,000 180,600 187,800 194,500 204,000 Other Services 43,200 44,600 45,600 47,300 48,800 Government 149,300 147,900 148,700 152,200 156,200 Source: California Employment Development Department, based on March 2015 benchmark. Note: Does not include proprietors, self-employed, unpaid volunteers or family workers, domestic workers in households, and persons involved in labor/management trade disputes. Employment reported by place of work. Items may not add to totals due to independent rounding. (1) Last available full year data. Appendix E Page 2 The following tables summarize historical employment and unemployment for the County, the State of California and the United States for the past five years: ORANGE COUNTY, CALIFORNIA, and UNITED STATES Civilian Labor Force, Employment, and Unemployment (Annual Averages) 2011-2015 Year Area 2011 Orange County California United States 2012 Orange County California United States 2013 Orange County California United States 2014 Orange County California United States Labor Force Employment Unemployment 1,546,400 1,406, 400 140,000 18,419,500 16,260,100 2,159,400 153,617,000 139,869,000 13,747,000 Unemployment Rate i�1 9.1% 11.7 8.9 1,564,500 1,441,400 123,100 7.9 18, 554,800 16,630,100 1,924,700 10.4 154,975,000 142,469,000 12,506,000 8.1 1,569,200 1,465,900 103,300 6.6 18,671,600 17,002,900 1,668,700 8.9 155,389,000 143,929,000 11,460,000 7.4 1,578,200 1,491,800 86,400 5.5 18,811,400 17,397,100 1,414,300 7.5 155,922,000 146,305,000 9,617,000 6.2 201512 Orange County 1,597,100 1,525,600 71,500 4.5 California 18,981,800 17,798,600 1,183,200 6.2 United States 157,130,000 148,834,000 146,411,000 5.3 Source: California Employment Development Department, Monthly Labor Force Data for Counties, Annual Average 2010-2015, and US Department of Labor. (1) The unemployment rate is computed from unrounded data, therefore, it may differ from rates computed from rounded figures available in this table. (2) Latest available full -year data. Major Employers The table below sets forth the principal employers of the City and the County. CITY of TUSTIN 2015 Principal Employers Source: City of Tustin 2015 Comprehensive Annual Financial Report. Appendix E Page 3 % of Total Employer Employees Employment Tustin Unified School District 1,449 3.39% Rockwell Collins Inc 600 1.40 Ricoh Electronics Inc 500 1.17 Costco 450 1.05 City of Tustin 372 .87 Newport Specialty Hospital 300 .70 Tustin Hospital Medical Center 300 .70 Toshiba America Medical Systems 300 .70 Micro Vention Inc. 300 .70 Balboa Water Group 253 .59 Totals 4,824 10.27 Source: City of Tustin 2015 Comprehensive Annual Financial Report. Appendix E Page 3 ORANGECOUNTY 2015 Principal Employers % of Total Employer Employees Employment Walt Disney Co. 27,000 1.69% UC Irvine 22,385 1.40 Orange County 18,135 1.13 St. Joseph Health System 12,227 .76 Kaiser Permanente 7,000 .44 Boeing Co. 6,890 .43 Walmart 6,000 .38 Memorial Care Health System 5,650 .35 Bank of America 5,500 .34 Target Corporation 5,400 .34 Totals 116,187 7.26 Source: Orange County 2015 Comprehensive Annual Financial Report. Construction Activity The following tables reflects the five-year history of building permit valuation for the City and the County: CITY of TUSTIN Building Permits and Valuation (Dollars in Thousands) Permit Valuation: New Single-family New Multi -family Res. Alterations/Additions Total Residential Total Nonresidential Total All Building 2011 2012 2013 2014 20154) 20,613 19,200 - 919 87,618 25,667 6,570 105,137 - - 5,041 1,785 2,171 1,780 2,846 51,321 27,555 107,309 2,700 90,464 14,606 25,301 141,259 21,188 21,801 65,927 52,857 248,569 23,889 112,266 New Dwelling Units: Single Family 94 70 - 3 241 Multiple Family 237 27 758 - - Total 331 97 758 3 241 Source: Construction Industry Research Board: "Building Permit Summary." Note: Totals may not add due to independent rounding. (1) Last available full year data. Appendix E Page 4 ORANGECOUNTY Building Permits and Valuation (Dollars in Thousands) Source: Construction Industry Research Board: "Building Permit Summary." Note: Totals may not add due to independent rounding. (1) Last available full year data. Commercial Activity Taxable sales in the City and County are shown below. Beginning in 2009, reports summarize taxable sales and permits using the NAICS codes. As a result of the coding change, however, industry -level data for 2009 are not comparable to that of prior years. Retail and Food Services Motor Vehicles and Parts Dealers Furniture and Home Furnishings Stores Bldg Mtrl. and Garden Equip. and Supplies Food and Beverage Stores Gasoline Stations Clothing and Clothing Accessories Stores General Merchandise Stores Food Services and Drinking Places Other Retail Group Total Retail and Food Services All Other Outlets Totals All Outlets CITY OF TUSTIN Taxable Sales, 2009-2013 (Dollars in thousands) 2009 2010 2011 313,105 119,143 66,179 71,396 91,745 95,627 234,341 165,565 142,719 1,299,819 246,317 1,546,136 335,458 130,725 68,929 74,366 104,183 96,688 261,861 161,402 145,245 1,378,857 249,124 1,627,981 374,766 129,782 70,497 79,920 133,217 100,836 279,384 173,260 165,632 1,507,294 249,483 2012 2013(1) 474,101 509,977 115,242 115,965 70,845 75,361 87,379 86,907 142,931 139,527 107,726 114,935 179,279 187,321 455,543 447,231 1,633,046 1,677,223 268,015 257,554 1,756,777 1,901,061 1,934, 777 Source: California Board of Equalization, Taxable Sales in California (Sales & Use Tax). Note: Totals may not add due to independent rounding. (1) Last available full year data. (#) Sales omitted because their publication would result in the disclosure of confidential information. Appendix E Page 5 2011 2012 2013 2014(1) 2015(1) Permit Valuation: New Single-family 518,681 752,931 1,237,994 1,234,498 1,288,428 NewMulti-family 378,559 438,118 994,873 985,454 1,052,113 Res. Alterations/Additions 450,105 363,854 363,674 413,518 486,341 Total Residential 1,347,345 1,544,904 2,596,542 2,633,471 2,826,883 Total Nonresidential 1,188,198 1,271,034 4,208,209 2,000,167 2,203,105 Total All Building 2,535,543 2,825,938 6,804,752 4,633,639 5,029,988 New Dwelling Units: Single Family 1,908 2,438 3,889 3,646 3,667 Multiple Family 2,897 3,725 6,564 6,990 7,230 Total 4,805 6,163 10,453 10,636 10,897 Source: Construction Industry Research Board: "Building Permit Summary." Note: Totals may not add due to independent rounding. (1) Last available full year data. Commercial Activity Taxable sales in the City and County are shown below. Beginning in 2009, reports summarize taxable sales and permits using the NAICS codes. As a result of the coding change, however, industry -level data for 2009 are not comparable to that of prior years. Retail and Food Services Motor Vehicles and Parts Dealers Furniture and Home Furnishings Stores Bldg Mtrl. and Garden Equip. and Supplies Food and Beverage Stores Gasoline Stations Clothing and Clothing Accessories Stores General Merchandise Stores Food Services and Drinking Places Other Retail Group Total Retail and Food Services All Other Outlets Totals All Outlets CITY OF TUSTIN Taxable Sales, 2009-2013 (Dollars in thousands) 2009 2010 2011 313,105 119,143 66,179 71,396 91,745 95,627 234,341 165,565 142,719 1,299,819 246,317 1,546,136 335,458 130,725 68,929 74,366 104,183 96,688 261,861 161,402 145,245 1,378,857 249,124 1,627,981 374,766 129,782 70,497 79,920 133,217 100,836 279,384 173,260 165,632 1,507,294 249,483 2012 2013(1) 474,101 509,977 115,242 115,965 70,845 75,361 87,379 86,907 142,931 139,527 107,726 114,935 179,279 187,321 455,543 447,231 1,633,046 1,677,223 268,015 257,554 1,756,777 1,901,061 1,934, 777 Source: California Board of Equalization, Taxable Sales in California (Sales & Use Tax). Note: Totals may not add due to independent rounding. (1) Last available full year data. (#) Sales omitted because their publication would result in the disclosure of confidential information. Appendix E Page 5 ORANGECOUNTY Taxable Sales, 2009-2013 (Dollars in thousands) Source: California Board of Equalization, Taxable Sales in California (Sales & Use Tax). Note: Totals may not add due to independent rounding. (1) last available full year data. Median Household Income The following table summarizes the median household effective buying income for the City, the County, the State of California and the nation for the past five years. Appendix E Page 6 2009 2010 2011 2012 20130 Retail and Food Services Motor Vehicles and Parts Dealers 4,902,480 5,244,266 5,777,582 6,551,466 7,147,516 Furniture and Home Furnishings Stores 850,889 869,868 909,455 964,018 1,050,308 Electronics and Appliance Stores 1,978,869 2,058,383 2,319,992 2,536,415 2,488,963 Bldg Mtrl. and Garden Equip. and Supplies 2,039,686 2,112,467 2,267,363 2,351,574 2,581,968 Food and Beverage Stores 1,894,642 1,911,192 1,990,893 2,056,803 2,111,209 Health and Personal Care Stores 784,067 824,719 894,003 948,220 983,067 Gasoline Stations 3,383,678 3,801,651 4,826,228 5,063,762 4,706,666 Clothing and Clothing Accessories Stores 2,742,626 2,923,680 3,164,857 3,510,757 3,764,088 Sporting Goods, Hobby, Book and Music Stores 1,074,579 1,075,996 1,101,159 1,133,702 1,176,097 General Merchandise Stores 4,376,154 4,527,201 4,771,143 5,026,911 5,169,057 Miscellaneous Store Retailers 1,625,880 1,611,739 1,656,162 1,738,855 1,766,848 Nonstore Retailers 484,692 481,563 459,841 635,707 893,254 Food Services and Drinking Places 5,024,379 5,109,383 5,449,177 5,853,267 6,186,883 Total Retail and Food Services 31,162,619 32,552,107 35,587,795 38,372,456 40,025,929 All Other Outlets 14,550,164 15,115,073 16,143,344 16,858,156 17,565,288 Totals All Outlets 45,712,784 47,667,179 51,731,139 55,230,612 57,591,217 Source: California Board of Equalization, Taxable Sales in California (Sales & Use Tax). Note: Totals may not add due to independent rounding. (1) last available full year data. Median Household Income The following table summarizes the median household effective buying income for the City, the County, the State of California and the nation for the past five years. Appendix E Page 6 CITY OF TUSTIN, ORANGE COUNTY, STATE and UNITED STAT Effective Buying Income Source: The Nielsen Company Education JS). Inc. The City is served by the Tustin Unified School District, which operates 18 eler schools, 4 high schools and alternative and adult education programs, totaling over 22,C there are 10 private and parochial schools serving the community. Eight community colleges are located from 5 to 20 miles from the City. The Ran College District (RSCCD) and South Orange County Community College District (SOCCCD) operate two facilities with the City; The RSCCCD operates the Regional Law Enforcement Training Facility and the SOCCCD operates and Advanced Technology Education Campus. Chapman University, CSU -Fullerton, Concordia College, UC -Irvine among several institutions also offer college and graduate level courses of study within easy reach of the City. Health Care The closest hospital services provided to the City are located on the City's northwesterly boundary within the City of Santa Ana at Western Medical Center. Western Medical Center is a 283 -licensed bed acute care hospital designated as a Level II trauma center and centrally located in the heart of the County. The trauma center services are composed of physicians in the specialties of General Surgery, Emergency Medicine, Anesthesiology, Orthopedic Surgery and Neurosurgery. The Trauma Services department at Western Medical provides immediate care and on-going follow-up for designated trauma patients in a collaborative setting. Multidisciplinary practice planning, coordinating and facilitating total care of all trauma admissions is under the Appendix E Page 7 Total Effective Buying Income Median Household Year Area (000's Omitted) Effective Buying Income 2011 City of Tustin 1,786,448 52,614 Orange County 76,315,505 57,607 California 814,578,457 47,062 United States 6,438,704,663 41,253 2012 City of Tustin 2,026,168 56,223 Orange County 81,079,398 57,181 California 864,088,827 47,307 United States 6,737,867,730 41,358 2013 City of Tustin 2,012,100 57,740 Orange County 81,151,078 59,589 California 858,676,636 48,340 United States 6,982,757,379 43,715 2014 City of Tustin 2,074,525 59,744 Orange County 83,607,615 60,931 California 901,189,699 50,072 United States 7,357,153,421 45,448 2015 City of Tustin 2,237,298 62,642 Orange County 90,963,458 64,420 California 981,231,666 53,589 United States 7,757,960,399 46,738 JS). Inc. The City is served by the Tustin Unified School District, which operates 18 eler schools, 4 high schools and alternative and adult education programs, totaling over 22,C there are 10 private and parochial schools serving the community. Eight community colleges are located from 5 to 20 miles from the City. The Ran College District (RSCCD) and South Orange County Community College District (SOCCCD) operate two facilities with the City; The RSCCCD operates the Regional Law Enforcement Training Facility and the SOCCCD operates and Advanced Technology Education Campus. Chapman University, CSU -Fullerton, Concordia College, UC -Irvine among several institutions also offer college and graduate level courses of study within easy reach of the City. Health Care The closest hospital services provided to the City are located on the City's northwesterly boundary within the City of Santa Ana at Western Medical Center. Western Medical Center is a 283 -licensed bed acute care hospital designated as a Level II trauma center and centrally located in the heart of the County. The trauma center services are composed of physicians in the specialties of General Surgery, Emergency Medicine, Anesthesiology, Orthopedic Surgery and Neurosurgery. The Trauma Services department at Western Medical provides immediate care and on-going follow-up for designated trauma patients in a collaborative setting. Multidisciplinary practice planning, coordinating and facilitating total care of all trauma admissions is under the Appendix E Page 7 direction of the Trauma Medical Director and the Associate Medical Director. The program operates 24 hours, 7 days a week and cares for a total spectrum of patients and of all ages. Emergency care is also provided for other conditions, including chronic medical problems and minor injuries and illnesses. The hospital provides emergency services for more than 20,000 patients per year, Other Community Facilities In November 2009, the City completed construction of an expanded new 32,000 square foot Tustin Library. County Public Libraries leases the new Tustin Library from the City and operates the building through the County's library system services. The system contains over 124,195 volumes, and a collection of recordings, tapes and films. Transportation The Santa Ana Freeway (Interstate 5), a major northwest -southeast corridor, crosses through the central section of the City, the Costa Mesa Freeway (State Route 55) crosses north -south along the western edge of the City and the West Leg of the Eastern Transportation Corridor (State Route 261) is located to the east of the City's boundaries, with a transitional area of the West Leg of the Eastern Transportation Corridor traversing the southerly portion of the City adjacent to Jamboree Road. The City is also within minutes of the San Diego Freeway (Interstate 405, traveling north to the Los Angeles International Airport), the Riverside Freeway (State Route 91, traveling east - west) to the north and the Orange Freeway (State Route 57, traveling north -south) to the west and the San Joaquin Toll Road. Air cargo and passenger flight services are provided at several nearby facilities, including John Wayne Airport in Orange County (2 miles south) and the Ontario International Airport (50 miles northeast). The Orange County Transportation Authority (OCTA) also serves the area. Greyhound Bus Lines provides service to other local areas and additional transcontinental service. Commercial and passenger rail services are provided by Union Pacific and an Amtrak passenger station is located approximately two miles from the City. Trucking services are provided through numerous common and contract carriers. The Port of Long Beach is approximately 45 miles to the northwest and the Port of Los Angeles is approximately 50 miles northwest of the City. Both ports are within easy freeway access. Recreation The City operates the Clifton C. Miller Community Center, the Tustin Area Senior Center, the Columbus - Tustin Sports Fields and Gymnasium, and the Tustin Family Youth Center. In addition, there are more than a dozen parks and recreational facilities located throughout the City. City residents are offered the use of the City's facilities depending on their intended purpose for both active recreational facilities and passive open space uses such as ball fields, multi-purpose fields and open turf, game courts, tot lots, and picnic facilities, natural open pace, pedestrian and bicycle paths, community buildings and on-site parking. The County also currently operates the Peters Canyon Regional Park within the northwesterly portion of the City, an 84 acre urban regional park is proposed in the MCAS Tustin Project Area, and the County maintains a coordinated system of trails including bikeways, equestrian trails and hiking trails within the City. Tustin also has many private recreational facilities. While some facilities (e.g., private parks, tennis courts, swimming pools) are available only to residents of a general area or development, others are available to the public for a fee (the Tustin Ranch Golf Course), In addition, the City is centrally located for a wide variety of entertainment and recreational activities, including, among many others, Disneyland and Knott's Berry Farm. The ocean to the south along the Southern California coastline offer a variety of water sports and the Appendix E Page 8 mountains to the north and east provide other kinds of outdoor recreational activities, including hiking, lake recreation, and water skiing. Appendix E Page 9 THIS PAGE INTENTIONALLY LEFT BLANK APPENDIX F FORM OF BOND COUNSEL OPINION [Letterhead of Quint & Thimmig LLP] [Closing Date] City Council of the City of Tustin 300 Centennial Way Tustin, California 93654 OPINION $ * City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds Members of the City Council: We have acted as bond counsel in connection with the issuance by the City of Tustin (the "City") of its $ * 2016 Water Refunding Revenue Bonds (the "Bonds"), under the provisions of Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code (the "Law"), an Indenture of Trust, dated as of October 1, 2016 (the "Indenture"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"), and Resolution No. , adopted by the City Council of the City on August 16, 2016 (the "Resolution"). We have examined the law and such certified proceedings and other papers as we deem necessary to render this opinion. As to questions of fact material to our .opinion, we have relied upon representations of the City contained in the Resolution and in the Indenture and in the certified proceedings and certifications of public officials and others furnished to us, without undertaking to verify such facts by independent investigation. Based upon the foregoing, we are of the opinion, under existing law, that: 1. The City is a duly created and validly existing municipal corporation and general law city with the power to enter into the Indenture and to perform the agreements on its part contained therein. 2. The Indenture has been duly authorized, executed and delivered by the City and is valid, binding and enforceable against the City in accordance with its terms. 3. The Bonds constitute valid and binding special obligations of the City payable solely from Net Revenues of the Enterprise (as such terms are defined in the Indenture) and certain other amounts held under the Indenture, as described in the Indenture. * Preliminary, subject to change. Appendix F Page 1 4. Subject to the City's compliance with certain covenants, interest on the Bonds is excludable from gross income of the owners thereof for federal income tax purposes and is not included as an item of tax preference in computing the alternative minimum tax for individuals and corporations under the Internal Revenue Code of 1986, as amended, but is taken into account in computing an adjustment used in determining the federal alternative minimum tax for certain corporations. Failure to comply with certain of such covenants could cause interest on the Bonds to be includable in gross income for federal income tax purposes retroactively to the date of issuance of the Bonds. 5. Interest on the Bonds is exempt from personal income taxation imposed by the State of California. Ownership of the Bonds may result in other tax consequences to certain taxpayers, and we express no opinion regarding any such collateral consequences arising with respect to the Bonds. With respect to the opinions expressed herein, the enforceability of the Indenture is subject to the limitations on the imposition of certain fees and charges by the City related to the Enterprise under Articles XIIIC and XIIID of the California Constitution. In addition, the rights of the owners of the Bonds and the enforceability of the Bonds and the Indenture may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted and also may be subject to the exercise of judicial discretion in accordance with general principles of equity. Our opinion represents our legal judgment based upon such review of the law and the facts that we deem relevant to render our opinion and is not a guarantee of a result. This opinion is given as of the date hereof and we assume no obligation to revise or supplement this opinion to reflect any facts or circumstances that may hereafter come to our attention or any changes in law that may hereafter occur. Respectfully submitted, Appendix F Page 2 APPENDIX G BOOK -ENTRY ONLY SYSTEM The information in this Appendix G, concerning The Depository Trust Company, New York, New York ("DTC'-% and DTC's book -entry system, has been furnished by DTC for use in official statements and the City takes no responsibility for the completeness or accuracy thereof. The City cannot and does not give any assurances that DTC, DTC Participants or Indirect Participants will distribute to the Beneficial Owners (a) payments of principal of or interest on the Bonds, (b) certificates representing ownership interest in or other confirmation of ownership interest in the Bonds, or (c) redemption or other notices sent to DTC or Cede & Co., its nominee, as the registered owner of the Bonds, or that they will so do on a timely basis, or that DTC, DTC Participants or DTC Indirect Participants will act in the manner described in this Appendix G. The current "Rules" applicable to DTC are on file with the Securities and Exchange Commission and the current "Procedures" ofDTC to be followed in dealing with DTC Participants are on file with DTC. Information Furnished by DTCRegarding its Book -Entry Only System 1. The Depository Trust Company ("DTC"), New York, NY, will act as securities depository for the Bonds (as used in this Appendix G, the "Securities"). The Securities will be issued as fully -registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully -registered Security certificate will be issued for each maturity of the Securities, in the aggregate principal amount of such issue, and will be deposited with DTC. If, however, the aggregate principal amount of any issue exceeds $500 million, one certificate will be issued with respect to each $500 million of principal amount, and an additional certificate will be issued with respect to any remaining principal amount of such issue. 2. DTC, the world's largest securities depository, is a limited -purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, 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. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non -U.S. equity issues, corporate and municipal debt issues, and money market instruments from over 100 countries that DTC's participants ("Direct Participants") deposit with DTC. DTC also facilitates the post -trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book - entry transfers and pledges between Direct Participants' accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non -U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation ("DTCC"). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non -U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). DTC has a Standard & Poor's rating of AA+. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com and www.dtc.org. 3. Purchases of Securities under the DTC system must be made by or through Direct Participants, which will receive a credit for the Securities on DTC's records. The ownership interest of each actual purchaser of each Security ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Securities are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates Appendix G Page 1 representing their ownership interests in Securities, except in the event that use of the book -entry system for the Securities is discontinued. 4. To facilitate subsequent transfers, all Securities deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Securities with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not affect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Securities; DTC's records reflect only the identity of the Direct Participants to whose accounts such Securities are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. 5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Securities may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Securities, such as redemptions, tenders, defaults, and proposed amendments to the Security documents. For example, Beneficial Owners of Securities may wish to ascertain that the nominee holding the Securities for their benefit has agreed to obtain and transmit the notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them. 6. Redemption notices shall be sent to DTC. If less than all of the Securities within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. 7. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to the Securities unless authorized by a Direct Participant in accordance with DTC's MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the City as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Securities are credited on the record date (identified in a listing attached to the Omnibus Proxy). 8. Redemption proceeds, distributions, and dividend payments on the Securities will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from the City or the paying agent or bond trustee, on payable date in accordance with their respective holdings shown on DTC's records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC nor its nominee, the paying agent or bond trustee, or the City, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the City or the paying agent or bond trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. 9. DTC may discontinue providing its services as depository with respect to the Securities at any time by giving reasonable notice to the City or the paying agent or bond trustee. Under such circumstances, in the event that a successor depository is not obtained, Security certificates are required to be printed and delivered. 10. The City may decide to discontinue use of the system of book -entry -only transfers through DTC (or a successor securities depository). In that event, Security certificates will be printed and delivered to DTC. 11. The information in this section concerning DTC and DTC's book -entry system has been obtained from sources that the City believes to be reliable, but the City takes no responsibility for the accuracy thereof. Appendix G Page 2 Quint & Thimmig LLP ESCROW AGREEMENT by and between the CITY OF TUSTIN and 07/01/16 THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Escrow Bank Dated October 4, 2016 Relating to Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A 20015.08 ESCROW AGREEMENT This ESCROW AGREEMENT is dated October 4, 2016, by and between the CITY OF TUSTIN, a municipal corporation and general law city organized and existing under the constitution and laws of the State of California (the "City"), and THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., a national banking association organized and existing under the laws of the United States of America, as escrow agent (the "Escrow Bank"); WITNESSETH: WHEREAS, the Tustin Public Financing Authority (the "Authority") has heretofore issued its Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, in the original principal amount of $20,760,000, of which $20,760,000 is currently outstanding (the "2011 Bonds"), the proceeds of which were used to finance and refinance the costs of the acquisition, construction, installation and equipping of improvements to the City's municipal Water System (the "2011 Project"); WHEREAS, the 2011 Bonds were issued pursuant to the terms of an indenture of trust, dated as of April 1, 2011 (the "2011 Indenture"), by and between the Authority and The Bank of New York Mellon Trust Company, N.A., as trustee (the "2011 Trustee"); WHEREAS, in order to provide for the repayment of the 2011 Bonds, the Authority sold the 2011 Project to the City pursuant to an installment sale agreement, dated as of April 1, 2011 (the "2011 Installment Sale Agreement"), under which the City agreed to make installment payments to the Authority (the "2011 Installment Payments") from in sufficient amounts in each year to pay the full amount of principal of and interest on the 2011 Bonds; WHEREAS, the City has determined that, as a result of favorable financial market conditions and for other reasons, it is in the best interests of the City at this time to refinance the City's obligation to make the 2011 Installment Payments and, as a result thereof, to provide for the payment of the principal of and interest on the 2011 Bonds to and including April 1, 2021, and for the redemption of all outstanding 2011 Bonds on April 1, 2021, at a redemption price equal to 100% of the principal amount thereof, and to that end, the City has issued its $ City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the "2016 Bonds"), pursuant to an indenture of trust, dated as of October 1, 2016 (the "2016 Indenture"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"); WHEREAS, Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code (the "Refunding Bond Law") authorizes the City to issue refunding bonds for the purpose of refunding obligations of the City; WHEREAS, the City proposes to appoint the Escrow Bank as its agent for the purpose of providing for the payment of the 2011 Installment Payments in accordance with the instructions provided by this Escrow Agreement and of applying said 2011 Installment Payments to the payment and redemption of the 2011 Bonds and the Escrow Bank desires to accept said appointment; and WHEREAS, the Escrow Bank has full powers to perform the duties and obligations to be undertaken pursuant to this Escrow Agreement. NOW, THEREFORE, in consideration of the above premises and of the mutual promises and covenants herein contained and for other valuable consideration, the parties hereto do hereby agree as follows: Section 1. Definitions. Capitalized terms used, but not otherwise defined, herein, shall have the meanings ascribed thereto in the 2011 Indenture. Section 2. Appointment of Escrow Bank. The City hereby appoints the Escrow Bank as escrow bank for all purposes of this Escrow Agreement and in accordance with the terms and provisions of this Escrow Agreement, and the Escrow Bank hereby accepts such appointment. Section 3. Establishment of Escrow Fund. There is hereby created by the City with, and to be held by, the Escrow Bank, as security for the payment of the principal of, interest on and redemption price of the 2011 Bonds as hereinafter set forth, an irrevocable escrow to be maintained by the Escrow Bank on behalf of the City and for the benefit of the owners of the 2011 Bonds, said escrow to be designated the "Escrow Fund." All moneys and Escrowed Federal Securities (hereinafter defined) deposited in the Escrow Fund shall be held as a special fund to provide for the payment of the principal of and interest on the 2011 Bonds to and including April 1, 2021, and to redeem the outstanding 2011 Bonds on April 1, 2021 (the "Redemption Date"), at the redemption price of 100% of the principal amount thereof (the "Redemption Price"), in accordance with the provisions of this Escrow Deposit and Trust Agreement. If at any time the Escrow Bank shall receive actual knowledge that the moneys in the Escrow Fund will not be sufficient to make any payment required hereof, the Escrow Bank shall notify the City of such fact and the City shall immediately cure such deficiency. Section 4. Deposit into Escrow Fund; Investment of Amounts. (a) Concurrently with delivery of the 2016 Bonds, the City shall cause to be transferred to the Escrow Bank for deposit into the Escrow Fund the amount of $ in immediately available funds, derived as follows: (i) $ from the proceeds of sale of the 2016 Bonds, (ii) $ from amounts on deposit in the reserve fund established for the 2011 Bonds (the "2011 Reserve Fund"); and (iii) $ from amounts on deposit in the debt service fund established for the 2011 Bonds (the "2011 Debt Service Fund"). (b) The Escrow Bank shall invest $ of the moneys deposited into the Escrow Fund pursuant to the preceding paragraph in the securities set forth in Exhibit A attached hereto and by this reference incorporated herein (the "Escrowed Federal Securities") and shall hold the remaining $ in cash, uninvested. The Escrowed Federal Securities shall be deposited with and held by the Escrow Bank in the Escrow Fund solely for the uses and purposes set forth herein. (c) The Escrow Bank may rely upon the conclusion of . as contained in its opinion and accompanying schedules (the "Report") dated October 4, 2016, that the Escrowed Federal Securities mature and bear interest payable in such amounts and at such times as, together with cash on deposit in the Escrow Fund, will be sufficient to provide for the payment of the principal of and interest on the 2011 Bonds to and including April 1, 2021, and to redeem the outstanding 2011 Bonds on the Redemption Date at the Redemption Price. -2- (c) The Escrow Bank shall not be liable or responsible for any loss resulting from its full mpliance with the provisions of this Escrow Deposit and Trust Agreement. (d) Any money left on deposit in the Escrow Fund after payment in full of the 2011 rods, and the payment of all amounts due to the Escrow Bank hereunder, shall be applied to e payment of debt service on the 2016 Bonds. (e) If at any time the Escrow Bank shall receive actual knowledge that the moneys and e Escrowed Federal Securities in the Escrow Fund will not be sufficient to make any payment quired by Section 4 hereof, the Escrow Bank shall notify the City of such fact and the City all immediately cure such deficiency. The Escrow Bank shall have no liability or 3ponsibility for such insufficiency. (f) If the Escrow Bank learns that the Department of the Treasury or the Bureau of Public !bt will not, for any reason, accept a subscription of state and local government series securities ("SLGS") that is to be submitted pursuant to this Escrow Deposit and Trust Agreement, the Escrow Bank shall promptly request alternative written investment instructions from the City with respect to funds which were to be invested in SLGS. The Escrow Bank shall follow such instructions and, upon the maturity of any such alternative investment, the Escrow Bank shall hold such funds uninvested and without liability for interest until receipt of further written instructions from the City. In the absence of investment instructions from the City, the Escrow Bank shall not be responsible for the investment of such funds or interest thereon. The Escrow Bank may conclusively rely upon the City's selection of an alternative investment as a determination of the alternative investment's legality and suitability and shall not be liable for any losses related to the alternative investments or for compliance with any yield restriction applicable thereto. Section 5. Instructions as to Application of Deposit. (a) The maturing Escrowed Federal Securities, the investment earning thereon and the uninvested cash in the Escrow Fund pursuant to Section 3 shall be applied by the Escrow Bank for the sole purposes of providing for the payment of the principal of and interest interest on the 2011 Bonds to and including April 1, 2021, and to redeem the outstanding 2011 Bonds on the Redemption date at the Redemption Price, all as set forth in Exhibit B attached hereto and by this reference incorporated herein. (b) The Escrow Bank, in its capacity as 2011 Trustee, is hereby requested, and the Escrow Bank, in such capacity, hereby agrees to give notice of the defeasance of the 2011 Bonds to the owners of the 2011 Bonds and to the Municipal Securities Rulemaking Board (at http://emma.msrb.org) in the form of defeasance notice attached hereto as Exhibit C. (d) The Escrow Bank, in its capacity as 2011 Trustee, is hereby requested, and the Escrow Bank, in such capacity, hereby agrees to give notice, of the redemption of the 2011 Bonds on April 1, 2021, in accordance with the applicable provisions of the 2011 Indenture and the form of redemption notice attached hereto as Exhibit D. Section 5. Investment of Any Remaining Moneys. The Escrow Bank shall invest and reinvest the proceeds received from any of the Escrowed Federal Securities, and the cash originally deposited into the Escrow Fund, for a period ending not later than the next succeeding interest payment date relating to the 2011 Installment Payments Bonds, in U.S. Treasury Securities pursuant to written directions of the City; provided, however, that (a) such written directions of the City shall be accompanied by (i) a certification of an independent certified public accountant or firm of certified public accountants of favorable national reputation experienced in the refunding of obligations of political subdivisions that the Federal -3- Securities then to be so deposited in the Escrow Fund, together with the cash then on deposit in the Escrow Fund, together with the interest to be derived therefrom, shall be in an amount at all times at least sufficient to make the payments specified in Section 4 hereof, and (ii) an opinion of nationally recognized bond counsel ('Bond Counsel") that investment in accordance with such directions will not affect, for Federal income tax purposes, the exclusion from gross income of interest due with respect to the 2011 Installment Payments Bonds, and (b) if the City directs such investment or reinvestment to be made in United States Treasury Securities -State and Local Government Series, the City shall, at its cost, cause to be prepared all necessary subscription forms therefor in sufficient time to enable the Escrow Bank to acquire such securities. In the event that the City shall fail to file any such written directions with the Escrow Bank concerning the reinvestment of any such proceeds, such proceeds shall be held uninvested by the Escrow Bank. Any interest income resulting from investment or reinvestment of moneys pursuant to this Section 4 and not required for the purposes set forth in Section 2, as indicated by such verification, shall, promptly upon the receipt of such interest income by the Escrow Bank, be paid to the City. Section 6. Substitution or Withdrawal of Federal Securities. The City may, at any time, direct the Escrow Bank in writing to substitute Federal Securities for any or all of the Escrowed Federal Securities then deposited in the Escrow Fund, or to withdraw and transfer to the City any portion of the Federal Securities then deposited in the Escrow Fund, provided that any such direction and substitution or withdrawal shall be simultaneous and shall be accompanied by (a) a certification of an independent certified public accountant or firm of certified public accountants of favorable national reputation experienced in the refunding of obligations of political subdivisions that the Federal Securities then to be so deposited in the Escrow Fund together with interest to be derived therefrom, or in the case of withdrawal, the Federal Securities to be remaining in the Escrow Fund following such withdrawal together with the interest to be derived therefrom, together with the cash then on deposit in the Escrow Fund, shall be in an amount at all times at least sufficient to make the payments specified in Section 3 hereof; and (b) an opinion of Bond Counsel that the substitution or withdrawal will not affect, for Federal income tax purposes, the exclusion from gross income of interest on the 2011 Installment Payments Bonds. In the event that, following any such substitution of Federal Securities pursuant to this Section 5, there is an amount of moneys or Federal Securities in excess of an amount sufficient to make the payments required by Section 3 hereof, as indicated by such verification, such excess shall be paid to the City. Section 7. Application of 2011 Funds. On the date of deposit of amounts in the Escrow Fund pursuant to Section 4, the Escrow Bank, as 2011 Trustee, is hereby directed to (a) withdraw all amounts on deposit in the 2011 Reserve Fund ($ ) and transfer such sum to the Escrow Fund, and (b) withdraw all amounts on deposit in the 2011 Debt Service Fund ($ ) and transfer such sum into the Escrow Fund. Any amounts remaining in any fund or account created with respect to the 2011 Bonds, including interest earnings received by the 2011 Trustee, shall, after payment of all fees and expenses of the 2011 Trustee, be paid to the Trustee and shall be applied to the payment of debt service on the 2016 Bonds. Section 8. Application of Certain Terms of 2011 Indenture. All of the terms of the 2011 Indenture relating to the making of payments of principal and interest with respect to the 2011 Bonds are incorporated in this Escrow Agreement as if set forth in full herein. The provisions of the 2011 Indenture relating to the limitations from liability and protections afforded the 2011 Trustee and the resignation and removal of the 2011 Trustee are also incorporated in this Escrow Agreement as if set forth in full herein and shall be the procedure to be followed with respect to any resignation or removal of the Escrow Bank hereunder. -4- Section 9. Compensation to Escrow Bank. The City shall pay the Escrow Bank full compensation for its duties under this Escrow Agreement, including out-of-pocket costs such as publication costs, prepayment or redemption expenses, legal fees and other costs and expenses relating hereto. Under no circumstances shall amounts deposited in the Escrow Fund be deemed to be available for said purposes. Section 8. Liabilities and Obligations of Escrow Bank. The Escrow Bank shall have no obligation to make any payment or disbursement of any type or incur any financial liability in the performance of its duties under this Escrow Agreement unless the City shall have deposited sufficient funds with the Escrow Bank. The Escrow Bank may rely and shall be protected in acting upon the written instructions of the City or its agents relating to any matter or action as Escrow Bank under this Escrow Agreement. The Escrow Bank and its respective Successors, assigns, agents and servants shall not be held to any personal liability whatsoever, in tort, contract, or otherwise, in connection with the execution and delivery of this Escrow Agreement, the establishment of the Escrow Fund, the acceptance of the moneys deposited therein, the sufficiency of the uninvested moneys held hereunder to accomplish the purposes set forth in Section 4 hereof, or any payment, transfer or other application of moneys by the Escrow Bank in accordance with the provisions of this Escrow Agreement or by reason of any non -negligent act, non -negligent omission or non - negligent error of the Escrow Bank made in good faith in the conduct of its duties. The recitals of fact contained in the "whereas" clauses herein shall be taken as the statement of the City, and the Escrow Bank assumes no responsibility for the correctness thereof. The Escrow Bank makes no representations as to the sufficiency of the uninvested moneys to accomplish the purposes set forth in Section 4 hereof or to the validity of this Escrow Agreement as to the City and, except as otherwise provided herein, the Escrow Bank shall incur no liability in respect thereof. The Escrow Bank shall not be liable in connection with the performance of its duties under this Escrow Agreement except for its own negligence, willful misconduct or default, and the duties and obligations of the Escrow Bank shall be determined by the express provisions of this Escrow Agreement. The Escrow Bank may consult with counsel, who may or may not be counsel to the City, and in reliance upon the written opinion of such counsel shall have full and complete authorization and protection in respect of any action taken, suffered or omitted by it in good faith in accordance therewith. Whenever the Escrow Bank shall deem it necessary or desirable that a matter be proved or established 2011 to taking, suffering, or omitting any action under this Escrow Agreement, such matter (except the matters set forth herein as specifically requiring a certificate of a nationally recognized firm of independent certified public accountants or an opinion of counsel) may be deemed to be conclusively established by a written certification of the City. Anything in this Escrow Agreement to the contrary notwithstanding, in no event shall the Escrow Bank be liable for special, indirect, punitive or consequential loss or damage of any kind whatsoever (including but not limited to lost profits), even if the Escrow Bank has been advised of the likelihood of such loss or damage and regardless of the form of action. The Escrow Bank shall have the right to accept and act upon instructions, including funds transfer instructions ("Instructions") given pursuant to this Agreement and delivered using Electronic Means ("Electronic Means" shall mean the following communications methods: e-mail, facsimile transmission, secure electronic transmission containing applicable authorization codes, passwords and/or authentication keys issued by the Escrow Bank, or another method or system specified by the Escrow Bank as available for use in connection with its services hereunder.); provided, however, that the City shall provide to the Escrow Bank an incumbency certificate listing officers with the authority to provide such Instructions ("Authorized Officers") and containing specimen signatures of such Authorized Officers, which incumbency certificate shall be amended by the City, whenever a person is to be added or -5- deleted from the listing. If the City elects to give the Escrow Bank Instructions using Electronic Means and the Escrow Bank in its discretion elects to act upon such Instructions, the Escrow Bank's understanding of such Instructions shall be deemed controlling. The City understands and agrees that the Escrow Bank cannot determine the identity of the actual sender of such Instructions and that the Escrow Bank shall conclusively presume that directions that purport to have been sent by an Authorized Officer listed on the incumbency certificate provided to the Escrow Bank have been sent by such Authorized Officer. The City shall be responsible for ensuring that only Authorized Officers transmit such Instructions to the Escrow Bank and that the City and all Authorized Officers are solely responsible to safeguard the use and confidentiality of applicable user and authorization codes, passwords and/or authentication keys upon receipt by the City. The Escrow Bank shall not be liable for any losses, costs or expenses arising directly or indirectly from the Escrow Bank's reliance upon and compliance with such Instructions notwithstanding such directions conflict or are inconsistent with a subsequent written instruction. The City agrees: (i) to assume all risks arising out of the use of Electronic Means to submit Instructions to the Escrow Bank, including without limitation the risk of the Escrow Bank acting on unauthorized Instructions, and the risk of interception and misuse by third parties; (ii) that it is fully informed of the protections and risks associated with the various methods of transmitting Instructions to the Escrow Bank and that there may be more secure methods of transmitting Instructions than the method(s) selected by the City; (iii) that the security procedures (if any) to be followed in connection with its transmission of Instructions provide to it a commercially reasonable degree of protection in light of its particular needs and circumstances; and (iv) to notify the Escrow Bank immediately upon learning of any compromise or unauthorized use of the security procedures. The City hereby assumes liability for, and hereby agrees (whether or not any of the transactions contemplated hereby are consummated), to the extent permitted by law, to indemnify, protect, save and hold harmless the Escrow Bank and its respective successors, assigns, agents, officers, directors, employees and servants from and against any and all liabilities, obligations, losses, damages, penalties, claims, actions, suits, costs, expenses and disbursements (including legal fees and disbursements) of whatsoever kind and nature which may be imposed on, incurred by, or asserted against, at any time, the Escrow Bank (whether or not also indemnified against by any other person under any other agreement or instrument) and in any way relating to or arising out of the execution and delivery of this Escrow Deposit and Trust Agreement, the establishment of the Escrow Fund, the retention of the moneys therein and any payment, transfer or other application of moneys by the Escrow Bank in accordance with the provisions of this Escrow Deposit and Trust Agreement, or as may arise by reason of any act, omission or error of the Escrow Bank made in good faith in the conduct of its duties; provided, however, that the City shall not be required to indemnify the Escrow Bank against its own negligence or misconduct. The indemnities contained in this Section 9 shall survive the termination of this Escrow Deposit and Trust Agreement or the resignation or removal of the Escrow Bank. The City acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the City the right to receive brokerage confirmations of security transactions as they occur, the City specifically waives receipt of such confirmations to the extent permitted by law. The Escrow Bank will furnish the City monthly cash transaction statements which include detail for all investment transactions made by the Escrow Bank hereunder. No provision of this Escrow Deposit and Trust Agreement shall require the Escrow Bank to expend or risk its own funds or otherwise incur any financial liability in the performance or exercise of any of its duties hereunder, or in the exercise of its rights or powers. -6- The Escrow Bank may execute any of the trusts or powers hereunder or perform any duties hereunder either directly or by or through agents, attorneys, custodians or nominees appointed with due care and shall not be responsible for any willful misconduct or negligence on the part of any agent, attorney, custodian or nominee so appointed. The Escrow Bank may conclusively rely and shall be fully protected in acting or refraining from acting upon any resolution, certificate, statement, instrument, opinion, report, notice, request, consent, order, approval or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties. The Escrow Bank may at any time resign by giving 30 days written notice of resignation to the City. Upon receiving such notice of resignation, either City shall promptly appoint a successor and, upon the acceptance by the successor of such appointment, release the resigning Escrow Bank from its obligations hereunder by written instrument, a copy of which instrument shall be delivered to each of the City, the resigning Escrow Bank and the successor. If no successor shall have been so appointed and have accepted appointment within 30 days after the giving of such notice of resignation, the resigning Escrow Bank may petition any court of competent jurisdiction for the appointment of a successor. Section 10. Amendment. This Escrow Agreement may be modified or amended at any time by a supplemental agreement which shall become effective when the written consents of the owners of one hundred percent (100%) in aggregate principal amount of the 2011 Bonds shall have been filed with the Escrow Bank. This Escrow Agreement may be modified or amended at any time by a supplemental agreement, without the consent of any such owners, but only (1) to add to the covenants and agreements of any party, other covenants to be observed, or to surrender any right or power herein or therein reserved to the City, (2) to cure, correct or supplement any ambiguous or defective provision contained herein, (3) in regard to questions arising hereunder or thereunder, as the parties hereto or thereto may deem necessary or desirable and which, in the opinion of counsel, shall not materially adversely affect the interests of the owners of the 2011 Bonds or the 2016 Bonds, and that such amendment will not cause interest on the 2011 Bonds or the 2016 Bonds to become subject to federal income taxation. In connection with any contemplated amendment or revocation of this Escrow Agreement, 2011 written notice thereof and draft copies of the applicable legal documents shall be provided by the City to each rating agency then rating the 2011 Bonds. Section 11. Severability. If any section, paragraph, sentence, clause or provision of this Escrow Agreement shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, sentence clause or provision shall not affect any of the remaining provisions of this Escrow Agreement. Notice of any such invalidity or unenforceability shall be provided to each rating agency then rating the 2011 Bonds. Section 12. Notice of Escrow Bank and City. Any notice to or demand upon the Escrow Bank may be served and presented, and such demand may be made, at the Principal Corporate Trust Office of the Escrow Bank as specified by the Escrow Bank as 2011 Trustee in accordance with the provisions of the 2011 Indenture. Any notice to or demand upon the City shall be deemed to have been sufficiently given or served for all purposes by being mailed by first class mail, and deposited, postage prepaid, in a post office letter box, addressed to such party as provided in the 2011 Indenture (or such other address as may have been filed in writing by the City with the Escrow. Bank). Section 13. Merger or Consolidation of Escrow Bank. Any company into which the Escrow Bank may be merged or converted or with which it may be consolidated or any company resulting from any merger, conversion or consolidation to which it shall be a party or any company to which the Escrow Bank may sell or transfer all or substantially all of its -7- corporate trust business, provided such company shall be eligible to act as trustee under the 2011 Indenture, shall be the Successor hereunder to the Escrow Bank without the execution or filing of any paper or any further act. Section 14. Execution in Several Counterparts. This Escrow Agreement may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original; and all such counterparts shall together constitute but one and the same instrument. Section 15. Business Days. Whenever any act is required by this Escrow Agreement to be done on a specified day or date, and such day or date shall be a day other than a business day for the Escrow Bank, then such act may be done on the next succeeding business day. Section 16. Governing Law. This Escrow Agreement shall be construed and governed in accordance with the laws of the State of California. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Escrow Agreement to be executed by their duly authorized officers all as of the date first above written. Attest: Erica N. Rabe City Clerk -9- CITY OF TUSTIN By Jeffrey C. Parker City Manager THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Escrow Bank By _ Name Title Type Maturity SLGS 4/1/17 SLGS 10/1/17 SLGS 4/1/18 SLGS 10/1/18 SLGS 4/1/19 SLGS 10/1/19 SLGS 4/1/20 SLGS 10/1/20 SLGS 4/1/21 EXHIBIT A SCHEDULE OF ESCROW SECURITIES Coupon Par Price Cost Accrued Total Exhibit A EXHIBIT B REDEMPTION SCHEDULE Interest Payment Maturing Called Redemption Total Date Principal Principal Interest Premium Payment 4/1/17 — — $523,812.50 — $ 523,812.50 10/1/17 — — 523,812.50 — 523,812.50 4/1/18 — — 523,812.50 — 523,812.50 10/1/18 — — 523,812.50 — 523,812.50 4/1/19 — — 523,812.50 — 523,812.50 10/1/19 — — 523,812.50 — 523,812.50 4/1/20 — — 523,812.50 — 523,812.50 10/1/20 — — 523,812.50 — 523,812.50 4/1/21 — $20,760,000 523,812.50 — 21,283,812.50 Exhibit B EXHIBIT C NOTICE OF DEFEASANCE Tustin Public Financing Authority (Orange County, California) Water Revenue Bonds, 2011 Series A Maturity Date Amount Defeased Interest Rate CUSIP No. 4/1/24 $ 735,000 5.000% 90105T AA9 4/1/25 770,000 5.000 90105T A137 4/1/26 810,000 5.000 90105T AC5 4/1/27 850,000 5.000 90105T AD3 4/1/28 890,000 5.250 90105T AE1 4/1/29 935,000 5.250 90105T AF8 4/1/30 985,000 5.250 90105T AG6 4/1/31 1,040,000 5.250 90105T AH4 4/1/36 6,040,000 5.000 90105T AJO 4/1/41 7,705,000 5.000 90105T AK7 NOTICE IS HEREBY GIVEN to the owners of the outstanding Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, described above (the 'Bonds"), that pursuant to the indenture authorizing the issuance of the Bonds (the "Indenture"), the lien of the Indenture with respect to the Bonds has been discharged through the irrevocable deposit of cash and U.S. Treasury securities in an escrow fund (the "Escrow Fund"). The Escrow Fund has been established and is being maintained pursuant to that certain Escrow Agreement, dated October 4, 2016, by and between the City of Tustin (the "City") and The Bank of New York Mellon Trust Company, N.A., as escrow bank. As a result of such deposit, the Bonds are deemed to have been paid and defeased in accordance with the Indenture. The pledge of the funds provided for under the Indenture and all other obligations of the Tustin Public Financing Authority and the City to the owners of the Bonds shall hereafter be limited to the application of the maturing U.S. Treasury securities, the earnings thereon and cash in the Escrow Fund for the payment of the principal, interest and redemption of the Bonds as described below. As evidenced by a verification report delivered to the Escrow Bank, cash and U.S. Treasury securities deposited in the Escrow Fund are calculated to provide sufficient moneys to pay the principal of and interest on the Bonds to and including April 1, 2021, and to redeem the outstanding Bonds in full on April 1, 2021 (the "Redemption Date"), at a redemption price equal to 100% of the principal amount thereof. From and after the Redemption Date, interest with respect to the Bonds shall cease to accrue and be payable. Dated: 2016 Exhibit C THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Escrow Bank EXHIBIT D NOTICE OF FULL AND FINAL REDEMPTION Tustin Public Financing Authority (Orange County, California) Water Revenue Bonds, 2011 Series A Issue Maturity Principal Redemption Redemption Date Date Amount Premium Price Interest Rate CUSIP No. 5/25/11 4/1/24 $ 735,000 — $ 735,000 5.000% 90105T AA9 5/25/11 4/1/25 770,000 — 770,000 5.000 90105T AB7 5/25/11 4/1/26 810,000 — 810,000 5.000 90105T AC5 5/25/11 4/1/27 850,000 — 850,000 5.000 90105T AD3 5/25/11 4/1/28 890,000 — 890,000 5.250 90105T AE1 5/25/11 4/1/29 935,000 — 935,000 5.250 90105T AF8 5/25/11 4/1/30 985,000 — 985,000 5.250 90105T AG6 5/25/11 4/1/31 1,040,000 — 1,040,000 5.250 90105T AH4 5/25/11 4/1/36 6,040,000 — 6,040,000 5.000 90105T AJO NOTICE is hereby given that the City of Tustin (the "City") has called for redemption on April 1, 2021 (the "Redemption Date"), the outstanding Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, described above (the "Bonds"), in the aggregate principal amount of $20,760,000 at a price equal to 100% of the principal amount thereof (the "Redemption Price"). Payment of principal will be made upon presentation on and after the Redemption date, at the following addresses: Owners of Bonds presenting their Bonds in person for the same day payment must surrender their Bonds by 1:00 p.m. on the Redemption Date and a check will be available for pickup after 2:00 p.m. Checks not picked up by 4:30 p.m. will be mailed to the owner by first class mail. Interest with respect to the principal amount designated to be redeemed shall cease to accrue on and after the Redemption Date. If payment of the Redemption Price is to be made to the owner of the Bonds, such owner is not required to endorse the Bond to collect the Redemption Price. Under the Economic Growth and Tax Relief Reconciliation Act of 2001 (the "Act") 28% of the Redemption Price will be withheld if a tax identification number is not properly certified. The Form W-9 may be obtained from the Internal Revenue Service. Neither the City nor The Bank of New York Mellon Trust Company, N.A., as trustee, shall be held responsible for the selection or use of the CUSIP numbers, nor is any representation made as to its correctness as shown in this Redemption Notice. It is included solely for convenience of the Owners. Dated: 2017 Exhibit D THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee Quint & Thimmig LLP CITY OF TUSTIN (Orange County, California) 2016 Water Refunding Revenue Bonds BOND PURCHASE AGREEMENT September 13, 2016 City of Tustin 300 Centennial Way Tustin, California 92780 Ladies and Gentlemen: 07/01/16 The undersigned, Hilltop Securities Inc. (the "Underwriter"), hereby offers to enter into this Bond Purchase Agreement (this "Bond Purchase Agreement") with the City of Tustin (the "City"), which upon acceptance of this offer by the City, will be binding upon the City and the Underwriter. This offer is made subject to its acceptance by the City by execution and delivery of this Bond Purchase Agreement to the Underwriter by 11:59 p.m., Pacific Time, on the date hereof, and, if not so accepted, will be subject to withdrawal by the Underwriter upon written notice to the City at any time prior to acceptance hereof by the City. Section 1. Purchase and Sale of Bonds. (a) Subject to the conditions, and upon the basis of the representations, warranties and covenants hereinafter set forth, the Underwriter hereby agrees to purchase from the City, and the City hereby agrees to sell to the Underwriter, all (but not less than all) of the $ aggregate principal amount of City of Tustin 2016 Water Refunding Revenue Bonds (the "Bonds"), at a price of $ (which price is equal to the aggregate principal amount of the Bonds, plus a net original issue premium of $ and less an Underwriter's discount of The City hereby acknowledges and agrees that (a) the purchase and sale of the Bonds pursuant to this Bond Purchase Agreement is an arm's-length commercial transaction between the City and the Underwriter, (b) in connection therewith and with the discussions, undertaking and procedures leading up to the consummation of such transaction, the Underwriter is and has been acting solely as a principal and is not acting as the agent or fiduciary of the City, (c) the Underwriter has not assumed an advisory or fiduciary responsibility in favor of the City with respect to the offering and sale of the Bonds contemplated hereby or the discussions, undertaking and procedures leading thereto (irrespective of whether the Underwriter has provided other services or is currently providing other services to the City on other matters) and the Underwriter has no obligation to the City with respect to the offering and sale of the Bonds contemplated hereby except the obligations expressly set forth in this Bond Purchase Agreement, and (d) the City has consulted its own legal, financial and other advisors to the 20015.08 extent it has deemed appropriate, in connection with the Bonds and the matters contemplated by this Bond Purchase Agreement. The Bonds are authorized pursuant to the provisions of sections 53570 et seq. and 53580 et seq. of the California Government Code, a resolution adopted by the City Council of the City on August 16, 2016 (the "Bond Resolution"), and an Indenture of Trust (the "Indenture"), dated as of October 1, 2016, by and between the City and the The Bank of New York Mellon Trust Company, N.A. (the "Trustee"). The Bonds are being issued to provide funds to (i) refund the outstanding Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A (the "2011 Bonds"), which were delivered for the purpose of refinancing the improvement, betterment, renovation and expansion of certain facilities within the City's municipal water enterprise (the "Water System"), (ii) fund a bond reserve fund, and (iii) pay the costs of issuing the Bonds. The Bonds will be issued on a parity, as to payment and security, with installment sale agreements securing the outstanding Tustin Public Financing Authority 2012 Water Refunding Revenue Bonds and Tustin Public Financing Authority 2013 Water Revenue Bonds, and with any parity obligations issued or incurred by the City in the future. Pursuant to an escrow agreement (the "Escrow Agreement"), by and between the City and The Bank of New York Mellon Trust Company, N.A. as escrow bank (the "Escrow Bank"), provision will be made for the defeasance of the 2011 Bonds and redemption of the 2011 Bonds in full on April 1, 2021, at a price of 100% of the principal amount thereof, together with accrued interest to such date. Issuance of the Bonds and execution of this Bond Purchase Agreement, the Indenture, the Escrow Agreement and the Continuing Disclosure Certificate described below was approved by the Bond Resolution. (b) The Bonds shall be as described in the Preliminary Official Statement relating to the Bonds, dated August 30, 2016 (the "Preliminary Official Statement"). The Bonds shall be dated as their date of delivery, shall mature on the dates and bear interest at the rates per annum and shall be subject to redemption, all set forth in Schedule A hereto. As provided in the Indenture, the Bonds shall be special obligations of the City payable solely from Net Revenues (as defined in the Indenture) derived from the Water System and amounts on deposit in certain funds and accounts held under the Indenture, as provided therein. A final official statement, dated the date hereof and in the form of the Preliminary Official Statement, with such additions and changes as shall be accepted by the Underwriter and the City (the "Official Statement"), signed on behalf of the City by its authorized signatory, shall be delivered by the City to the Underwriter on the Closing Date (defined below). The Preliminary Official Statement and the Official Statement shall each be deemed to include their respective cover pages, and all summary statements, appendices, other materials included with or attached to each of them and any amendments or supplements thereto. The Indenture, the Escrow Agreement, the Continuing Disclosure Certificate and this Bond Purchase Agreement are referred to herein collectively as the "Financing Agreements." All capitalized terms used and not defined herein shall have the meanings assigned to such terms in the Indenture. (c) The Underwriter agrees to make an initial bona fide public offering of the Bonds at a price or prices (or yield or yields) not in excess of the public offering price or prices (or yield or yields) set forth in the Official Statement, and may subsequently change such offering price or prices (or yield or yields). The Underwriter may offer and sell the Bonds to certain dealers (including dealers depositing Bonds into investment trusts) at a price or prices lower (or yield -2- or yields higher) or at a price or prices higher (or yield or yields lower) than the public offering price or prices (or yield or yields) set forth in the Official Statement. The Underwriter also reserves the right to (i) over -allot or effect transactions that stabilize or maintain the market prices of the Bonds at levels above those which might otherwise prevail in the open market and (ii) discontinue such stabilizing, if commenced, at any time without prior notice. (d) The City hereby authorizes the Underwriter to use copies of the Preliminary Official Statement and the Official Statement and copies of the forms of the Indenture and the Continuing Disclosure Certificate in connection with the public offering and sale of the Bonds. The City further agrees not to supplement or amend, cause to be supplemented or amended or agree to any supplement or amendment of the Preliminary Official Statement (except as contemplated by the Official Statement) or the Official Statement at any time prior to the Closing without the prior written consent of the Underwriter. The City ratifies and consents to the distribution and use of the Preliminary Official Statement by the Underwriter prior to the date hereof, and hereby represents that pursuant to the executed certificate attached hereto as Exhibit B, the Preliminary Official Statement was "deemed final" by the City as of the date thereof within the meaning of paragraph Rule 15c2-12 of the Securities and Exchange Act of 1934, as amended ("Rule 15c2-12"), except for the omission of such information as may be permitted by Rule 15c2-12. (e) The City agrees that there shall be delivered to the Underwriter, within seven (7) business days of the date hereof, sufficient copies of the Official Statement, as requested by the Underwriter to comply with the requirements of Rule 15c2-12, and with the requirements of Rule G-32 of the Municipal Securities Rulemaking Board. (f) If, at any time prior to the date twenty-five (25) days following the later of the Closing Date or the date the Underwriter no longer retains, directly or as a member of an underwriting syndicate, an unsold balance of the Bonds for sale to the public, which date shall be provided to the City by written notice of the Underwriter (the "End of the Underwriting Period"), any event of which the City has knowledge shall occur which might or would cause the Official Statement to contain an untrue statement of a material fact or to omit to state any material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading, the City will promptly notify the Underwriter in writing of the circumstances and details of such event. If, as a result of such event or any other event, it is necessary, in the opinion of the Underwriter, the City or their respective counsel, to amend or supplement the Official Statement in order to make the statements therein, in the light of the circumstances under which they were made, not misleading, the City will forthwith cooperate with the Underwriter in the prompt preparation and furnishing to the Underwriter of a reasonable number of copies of an amendment of or a supplement to the Official Statement, in form and substance reasonably satisfactory to the Underwriter, which will so amend or supplement the Official Statement so that, as amended or supplemented, it will not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. (g) The City will undertake to provide certain annual financial information and notices of the occurrence of certain events, if material, pursuant to a continuing disclosure certificate, dated the date of issuance of the Bonds (the "Continuing Disclosure Certificate"). A description of this undertaking is set forth in the Preliminary Official Statement and will also be set forth in the Official Statement. Section 2. Closing. At 8:00 a.m., California time, October 4, 2016, or at such other time on such earlier or later date as shall have been mutually agreed upon by the City and the Underwriter, the City will deliver or cause to be delivered to the Underwriter the Bonds duly -3- .thenticated by the Trustee, together with the other documents hereinafter mentioned, and the lderwriter will accept such delivery and pay the purchase price of such Bonds as set forth in ction 1 hereof by federal funds wire. The consummation of the purchase and delivery of such rods as aforesaid shall be made at the offices of Quint & Thimmig LLP, Larkspur, California, at such other place as shall be agreed upon by the City and the Underwriter; provided, the rods will be delivered through the facilities of The Depository Trust Company. Such purchase A delivery is herein called the "Closing" and the date and time of the Closing is herein called e "Closing Date." The Bonds shall be executed, authenticated and delivered under and in accordance with the provisions of this Bond Purchase Agreement and the Indenture. The Bonds shall be in definitive form, shall bear CUSIP numbers, and shall be fully -registered bonds, registered in the name of Cede & Co., as nominee for The Depository Trust Company, with one bond for each maturity of the Bonds in the principal amount of such maturity. Section 3. Representations and Warranties. (a) The Underwriter hereby represents that it has full power and authority to enter into this Bond Purchase Agreement, that the execution, delivery and performance of this Bond Purchase Agreement and the purchase of the Bonds contemplated herein have been duly authorized by the Underwriter, and that this Bond Purchase Agreement, upon due authorization, execution and delivery by the City, will be a valid and binding obligation of the Underwriter. (b) The City, by its acceptance hereof, represents, warrants, covenants and agrees with the Underwriter as follows: (i) The City is a general law city and municipal corporation organized and existing under the constitution and laws of the State of California and the City Council of the City, by adoption of the Bond Resolution, has duly approved the execution and delivery of the Financing Agreements and the Official Statement and the issuance of the Bonds, and the City has full right, power and authority to execute, deliver and perform its obligations under the Financing Agreements and to carry out and consummate the transactions contemplated by the Financing Agreements. (ii) The City has, on or before the date hereof, duly adopted the Bond Resolution and taken all action necessary to be taken by it prior to such date for (A) the issuance, sale and delivery of the Bonds upon the terms and conditions and for the purposes described herein, in the Indenture and in the Official Statement, (B) the execution and delivery of the Financing Agreements and performance of its obligations thereunder, (C) the authorization of the distribution of the Preliminary Official Statement and the approval, execution, delivery and distribution of the Official Statement, and (D) the carrying out of, giving effect to, consummating and performing the transactions and obligations contemplated to be performed by it by the Financing Agreements and by the Official Statement, provided that no representation is made with respect to compliance with the securities or "Blue Sky" laws of the various states of the United States, and such resolution has not been amended, modified or repealed and is in full force and effect on the date hereof. (iii) The delivery of the Preliminary Official Statement and the execution and delivery by the City of the Financing Agreements and the Official Statement, the compliance by it with the terms, conditions or provisions hereof and thereof, and the consummation on its part of the transactions herein and therein contemplated do not and will not, in any respect material for the performance by the City of its obligations -4- under the Financing Agreements, conflict with or constitute a breach of or a default under nor contravene any law, administrative regulation, judgment, decree, loan agreement, indenture, bond, note, resolution, agreement or other instrument to which the City is a party or is otherwise subject, nor does any such execution, delivery, adoption or compliance result in the creation or imposition of any lien, charge or other security interest or encumbrance of any nature whatsoever upon any of the properties or assets of the City under any such law, administrative regulation, judgment, decree, loan agreement, indenture, bond, note, deed of trust, resolution, agreement or other instrument in any respect material to the performance by the City of its obligations under the Financing Agreements, except as provided in the Financing Agreements and the Official Statement. (iv) Except as may be required under Blue Sky or other securities laws of any state, there is no consent, approval, authorization or other order of, or filing with, or certification by, any regulatory authority having jurisdiction over the City required for the execution, delivery and sale of the Bonds or the consummation by the City of the transactions contemplated by the Financing Agreements or the Official Statement, which has not been duly obtained or made on or prior to the date hereof. (v) Except as described in the Official Statement, there is no action, suit, proceeding, inquiry or investigation before or by any court, public board or body pending against or, to the best knowledge of the City, threatened against or affecting the City wherein an unfavorable decision, ruling or finding would adversely affect (A) the validity or enforceability of, or the authority or ability of the City to perform its obligations under, the Financing Agreements or (B) the transactions contemplated to be performed by it under the Financing Agreements or by the Official Statement. (vi) The City is not in default as to the payment of principal or interest with respect to an obligation issued or incurred by the City and involving expenditure by the City in excess of $100,000. (vii) The City will cooperate with the Underwriter in the qualification of the Bonds for offering and sale and the determination of the eligibility of the Bonds for investment under the laws of such jurisdictions as the Underwriter shall designate, and will use its best efforts to continue such qualification in effect so long as required for the distribution of the Bonds by the Underwriter, provided that the City shall not be required to take any action which would subject it to service of process or to register as a foreign corporation in any jurisdiction where it is not now so subject (and it is understood that the City is not responsible for compliance with or the consequences of failure to comply with applicable "Blue Sky" laws). (viii) The information contained in the Preliminary Official Statement and Official Statement (excluding therefrom for any information relating to DTC and its book -entry system included therein ), as of its date and the date hereof, did not, does not and will not, as of the Closing Date, contain any untrue statement of a material fact and did not, does not and will not, as of the Closing Date, omit to state a material fact necessary in order to make the statements made therein, in the light of the circumstances under which they were made, not misleading. (ix) After the Closing Date and prior to the End of the Underwriting Period, the City will not participate in the issuance of any amendment of or supplement to the Official Statement which, after being furnished with a copy, the Underwriter shall object in writing or which shall be reasonably disapproved of by counsel for the Underwriter. -5- (x) The proceeds from the sale to the Underwriter of the Bonds will be applied in the manner and for the purposes specified in the Financing Agreements. (xi) The City covenants that it will not take any action which would cause interest payable with respect to the Bonds to become includable in gross income for federal income tax purposes or subject to State of California personal income taxes. (xii) Any certificate of the City delivered to the Underwriter in connection with the transactions contemplated by the Official Statement and this Bond Purchase Agreement shall be deemed a representation by the City to the Underwriter as to the statements made therein. Section 4. Conditions to the Obligations of the Underwriter. The obligations of the Underwriter under this Bond Purchase Agreement have been undertaken in reliance on, and shall be subject to, the due performance by the parties hereto of their respective obligations and agreements to be performed hereunder, and on and as of the date of delivery of this Bond Purchase Agreement and on and as of the Closing Date. The obligations of the Underwriter hereunder to accept delivery of and pay for the Bonds at the Closing are also subject, in the discretion of the Underwriter, to the following further conditions: (a) At the time of the Closing, (i) the Bond Resolution and the Financing Agreements shall be in full force and effect and shall not have been rescinded, amended, modified or supplemented, except as may have been agreed to by the Underwriter, and the City shall have adopted or executed and delivered, as the case may be, and there shall be in full force and effect such additional resolutions, agreements, opinions and certificates (including such certificates as may be required by regulations of the Internal Revenue Service in order to establish the tax- exempt character of interest evidenced by the Bonds), which resolutions, agreements, opinions and certificates shall be reasonably satisfactory in form and substance to the Underwriter, and there shall have been taken in connection therewith and in connection with the issuance of the Bonds all such action as shall, in the opinion of the Underwriter, be necessary in connection with the transactions contemplated hereby, (ii) the Bonds shall have been duly issued, authenticated and delivered, (iii) the Preliminary Official Statement and Official Statement shall not have been amended, modified or supplemented, except as may have been agreed to in writing by the Underwriter, and (iv) the City shall perform or have performed all of its obligations under or specified in the Financing Agreements to be performed by the City at or prior to the Closing. (b) On the Closing Date, there shall be delivered to the Underwriter in form satisfactory to the Underwriter: (i) Executed counterparts of the Financing Agreements, certified copies of the Bond Resolution and such other documents and certificates as the Underwriter or its counsel may reasonably require in order to evidence the accuracy or satisfaction of any of the representations, warranties or conditions herein contained. (ii) An approving opinion of Quint & Thimmig LLP, Bond Counsel, substantially in the form attached as Appendix E to the Official Statement, and a letter from Bond Counsel addressed to the Underwriter expressly permitting the Underwriter to rely on such final approving opinion as if the Underwriter was an addressee thereof. (iii) A supplemental opinion of Bond Counsel dated the Closing Date, addressed to the Underwriter, to the effect that: -6- (A) The City has full right and lawful authority to enter into and perform its duties under the Indenture, the Escrow Agreement, the Continuing Disclosure Certificate and this Bond Purchase Agreement, the Escrow Agreement, the Indenture and the Continuing Disclosure Certificate have been duly authorized, executed and delivered by the City and constitute legally valid and binding obligations of the City, enforceable in accordance with their terms, subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium or similar laws relating to or affecting creditors rights or to the application of equitable principles or to the exercise of judicial discretion in appropriate cases or to the limitations on legal remedies against public entities in the State of California. (B) The Bonds are exempt from registration under the Securities Act of 1933, as amended (the "Securities Act"), and the Indenture is exempt from qualification under the Trust Indenture Act of 1939, as amended (the "Trust Indenture Act"). (C) The statements contained in the Official Statement under the captions "INTRODUCTION," "THE BONDS" (other than under the caption 'Book -Entry System"), "THE REFUNDING PLAN," "SECURITY FOR THE BONDS," "TAX MATTERS" and "CERTAIN LEGAL MATTERS," and in APPENDIX A: SUMMARY OF THE INDENTURE, APPENDIX C: FORM OF THE CONTINUING DISCLOSURE CERTIFICATE and in APPENDIX E: FORM OF OPINION OF BOND COUNSEL, insofar as such statements purport to summarize certain provisions of the Bonds, the Indenture, the Continuing Disclosure Certificate and the opinion of Bond Counsel concerning the exclusion of the interest on the Bonds from gross income for federal income tax purposes and the tax exemption of such interest for State of California personal income tax purposes, are accurate in all material respects. (iv) An opinion of Quint & Thimmig LLP, as Disclosure Counsel, addressed to the City and the Underwriter and dated the Closing Date, to the effect that no information came to the attention of the attorneys in such firm rendering legal services which caused such firm to believe that the Official Statement as of its date (except for any financial or statistical or engineering data or forecasts, numbers, charts, estimates, projections, assumptions or expressions of opinion or any information about book -entry or The Depository Trust Company included therein, as to which no opinion or view need be expressed) contained any untrue statement of a material fact or omitted to state any material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. (v) A certificate, dated the Closing Date, signed by an authorized official of the City, and in form and substance satisfactory to the Underwriter, to the effect that: (A) Except as described in the Official Statement, there is no action, suit, proceeding, inquiry or investigation before or by any court, public board or body pending or, to the best knowledge of the City, threatened against or affecting the City wherein an unfavorable decision, ruling or finding would adversely affect the validity or enforceability of, or the authority or ability of the City to perform its obligations under, any of the Financing Agreements or the transactions contemplated to be performed by it as described in the Official Statement, or which would restrain or enjoin the sale, execution or delivery of the Bonds or in any way contest or affect the validity of the Bonds, the proceedings of the City taken with respect to the issuance, delivery or sale thereof, the pledge or -7- application of any moneys or securities provided for the payment of the Bonds and the existence or powers of the City or the title of any officers of the City to their respective positions. (B) The representations and warranties of the City contained in this Bond Purchase Agreement are true and correct in all material respects on and as of the Closing Date. (C) The City has complied, or is presently in compliance, with all agreements and has satisfied all conditions on its part to be observed or satisfied under the Financing Agreements at or prior to the Closing Date. (D) The information and statements in the Official Statement (excluding therefrom for any information relating to DTC and its book -entry system included therein) do not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. (vi) An opinion of the City Attorney, dated the Closing Date, to the effect that: (A) The City is a municipal corporation and general law city, duly organized and existing pursuant to the laws of the State of California, and has the full legal right, power and authority to enter into the Financing Agreements and to perform and observe the agreements and covenants on its part contained therein, and by proper action has duly authorized the execution and delivery thereof. (B) The Bond Resolution was duly adopted at a meeting of the governing board of the City duly called and held pursuant to law and with all public notice required by law and at which a quorum was present and acting throughout, and the Bond Resolution is in full force and effect and has not been modified, amended or rescinded. (C) Except as described in the Official Statement, there is no action, suit, proceeding or investigation at law or in equity before or by any court, public board or body pending with respect to which the City has been served with process or, to the best of such counsel's knowledge, threatened against or affecting the City in which an unfavorable decision, ruling or finding would adversely affect the City's participation in or consummation of the transactions contemplated by the Indenture, this Bond Purchase Agreement, the Continuing Disclosure Certificate, the Official Statement, or the Bonds, or in any way contesting the existence of the City, or the powers of the City with respect thereto, or the ability of the City to collect or receive the revenues that are the source of the payment of the Bonds or to apply such revenues to the payment of the Bonds. (D) The execution and delivery of the Financing Agreements by the City do not, and the fulfillment of the terms thereof by the City will not, result in a material breach of any of the terms or provisions of, or constitute a material violation of or default under, any resolution, indenture, mortgage, deed of trust or other agreement or instrument to which the City is now a party or by which it or any of its properties are now bound. -8- that: (vii) An opinion of counsel to the Trustee, dated the Closing Date, to the effect (A) The Trustee is a national banking association. duly organized and existing under the laws of the United States of America and has duly authorized, executed and delivered the Indenture and by all proper action has authorized acceptance of the trusts created thereunder. (B) The Indenture constitutes a legally valid and binding obligation of the Trustee, enforceable against the Trustee in accordance with its terms, except as such enforcement may be limited by bankruptcy, insolvency, moratorium, reorganization or other similar laws or equitable principles relating to or limiting creditors' rights generally. (C) The Bonds have been validly authenticated by the Trustee. (D) The Trustee has duly authorized, executed and delivered the Indenture and by all proper action has authorized acceptance of the trusts created thereunder. (viii) An opinion of counsel to the Escrow Bank, dated the Closing Date and addressed to the City and the Underwriter, to the effect that: (A) The Escrow Bank is a national banking association organized and existing under the laws of the United States of America, having full power to enter into, accept and administer the trusts created under the Escrow Agreement; (B) The Escrow Agreement have been duly authorized, executed and delivered by the Escrow Bank and the Escrow Agreement constitute the legal, valid and binding obligations of the Escrow Bank enforceable in accordance with their respective terms, except as enforcement thereof may be limited by bankruptcy, insolvency or other laws affecting the enforcement of creditors' rights generally and by the application of equitable principles, if equitable remedies are sought; and (C) No consent, approval, authorization or other action by any governmental or regulatory authority having jurisdiction over the Escrow Bank that has not been obtained is or will be required for the execution and delivery of the Escrow Agreement or the consummation of the transactions on the part of the Escrow Bank with respect to the Escrow Agreement contemplated by the Escrow Agreement; (ix) An executed copy of a non -arbitrage certificate in form and substance satisfactory to Bond Counsel, together with a copy of the completed and executed IRS Form 8038-G. (x) A certificate dated the Closing Date and signed by the Trustee or its designee, in form and substance satisfactory to the Underwriter, to the effect that: (A) The Trustee has all necessary power and authority to enter into, and perform its duties and accepts the trusts created under, the Indenture. (B) The Trustee is duly authorized to enter into the Indenture and to authenticate the Bonds pursuant to the terms of the Indenture. -9- (C) The Bonds have been duly authenticated and delivered by the Trustee to the Underwriter pursuant to the direction from the City. (D) The Trustee is not in breach of or default under any law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality thereof, or any applicable court or administrative decree or order, or any other instrument to which the Trustee is a party or is otherwise subject or bound and which would materially impair the ability of the Trustee to perform its obligations under the Indenture. (E) To the best of the Trustee's knowledge, the execution and delivery of the Indenture and the authentication of the Bonds will not conflict with or constitute a breach of or default under the Trustee's duties under any law, administrative regulation, court decree, resolution, charter or bylaws to which the Trustee is subject or by which it is bound. (xi) A certificate, dated the Closing Date, of the Escrow Bank, signed by a duly authorized officer of the Escrow Bank, to the effect that (A) the Escrow Bank is duly organized and validly existing as a national banking association, with full corporate power to undertake the trust of the Escrow Agreement; (B) the Escrow Bank has duly authorized, executed and delivered the Escrow Agreement and by all proper corporate action has authorized the acceptance of the trusts of the Escrow Agreement; and (C) to the best of such officer's knowledge, there is no action, suit, proceeding or investigation at law or in equity before or by any court, public board or body which has been served on the Escrow Bank (either in state or federal courts), or to the knowledge of the Escrow Bank which would restrain or enjoin the execution or delivery of the Escrow Agreement, or which would affect the validity or enforceability of the Escrow Agreement or the Escrow Bank's participation in, or in any way contesting the powers or the authority of the Escrow Bank with respect to, the transactions contemplated by the Escrow Agreement, or any other agreement, document or certificate related to such transactions; (xii) Written evidence satisfactory to the Underwriter that the Bonds have been assigned the rating of " " from S&P Global Ratings and such rating shall be in effect on and as of the Closing Date. (xiii) the report of Grant Thornton LLP, as verification agent, demonstrating the mathematical accuracy of the calculations as to the sufficiency of the securities and uninvested cash in the escrow fund established to meet the defeasance requirements of the 2011 Bonds; (xiv) An opinion of Bond Counsel, addressed to the City, the Trustee and the Underwriter that the 2011 Bonds have been legally defeased as of the Closing Date. (xv) Copies of all closing documents required by, and delivered pursuant to, the Indenture, and such additional legal opinions, certificates, proceedings, instruments and -10- other documents as the Underwriter, Disclosure Counsel, the City Attorney or Bond Counsel may reasonably request. If the conditions to the obligations of the Underwriter contained in this Bond Purchase Agreement shall not be satisfied, unless otherwise waived by the Underwriter, this Bond Purchase Agreement shall terminate with the effect stated in paragraph (c) of Section 5 hereof. Section 5. Termination of Agreement. (a) The Underwriter may terminate this Bond Purchase Agreement, with the effect stated in paragraph (c) of this Section, at any time subsequent to the date of this Bond Purchase Agreement and at or prior to the Closing by notifying the City in writing or by telegram of its election so to do, if: (i) A tentative decision with respect to legislation shall be reached by a committee of the House of Representatives or the Senate of the Congress of the United States or legislation shall be favorably reported by such a committee or be introduced, after the date of this Bond Purchase Agreement and prior to the Closing, by amendment or otherwise, in, or be enacted by, the House of Representatives or the Senate, or be recommended to the Congress of the United States for passage by the President of the United States, or a decision by a court established under Article III of the Constitution of the United States, or the Tax Court of the United States, shall be rendered or a ruling, regulation or order of the Treasury Department of the United States or the Internal Revenue Service shall be made or proposed having the purpose or effect of imposing federal income taxation, or any other event shall have occurred which results in the imposition of federal income taxation, upon revenues or other income of the general character to be derived by the City (or by any similar body) or upon interest received on obligations of the general character of the Bonds. (ii) Legislation shall be introduced, by amendment or otherwise, in, or be enacted by, the House of Representatives or the Senate of the Congress of the United States, or a decision by a court of the United States shall be rendered, or a stop order, ruling, regulation or official statement by, or on behalf of, the United States Securities and Exchange Commission or other governmental agency having jurisdiction of the subject matter shall be made or proposed, to the effect that the issuance, offering or sale of obligations of the general character of the Bonds, as contemplated hereby, is or would be in violation of any provision of the Securities Act, the Securities Exchange Act of 1934 (the "Securities Exchange Act") or the Trust Indenture Act, as any of the foregoing Acts are amended, or with the purpose or effect of otherwise prohibiting the issuance, offering or sale of obligations of the general character of the Bonds, or the Bonds, as contemplated hereby. (b) In addition, the Underwriter may terminate this Bond Purchase Agreement with the effect stated in paragraph (c) of this Section at any time subsequent to the date of this Bond Purchase Agreement and at or prior to the Closing by notifying the City in writing or by telegram of its election to do so, if: (i) Any event shall have occurred, or information shall have become known, which, in the Underwriter's reasonable opinion, makes untrue, incorrect or misleading in any material respect any statement or information contained in the Preliminary Official Statement or Official Statement or has the effect that the Preliminary Official Statement or Official Statement contains an untrue, incorrect or misleading statement of a material fact or omits to state a material fact required to be stated therein or necessary -11- to make the statements made therein, in the light of the circumstances under which they were made, not misleading. (ii) Any legislation, resolution, ordinance, rule or regulation shall be introduced in, or be enacted by, any governmental body, department or agency of the United States, of the State of New York or of the State of California, or a decision by any court of competent jurisdiction within the United States, of the State of New York or of the State of California shall be rendered which, in the Underwriter's reasonable opinion, materially adversely affects the marketability of the Bonds or the sale, at the contemplated offering prices, by the Underwriter. (iii) Additional restrictions not in force as of the date hereof having a material adverse effect on the transactions contemplated hereby shall have been imposed upon trading in securities generally by any governmental authority or by any national securities exchange. (iv) A general banking moratorium shall have been established by federal, New York or California authorities or trading in securities shall generally have been suspended on the New York Stock Exchange. (v) Any rating on the Bonds shall have been downgraded or withdrawn by a national rating service, which, in the Underwriter's reasonable opinion, materially adversely affects the marketability of the Bonds or the sale, at the contemplated offering prices, by the Underwriter of the Bonds. (vi) A war involving the United States shall have been declared, or any existing conflict involving the armed forces of the United States shall have escalated, or any other national emergency relating to the financial community shall have occurred, which, in the Underwriter's reasonable opinion, materially adversely affects the marketability of the Bonds or the sale, at the contemplated offering prices, by the Underwriter. (c) If this Bond Purchase Agreement is terminated as herein provided, the parties hereto shall have no obligations one to the other except as provided in Sections 6 hereof. Section 6. Expenses. (a) Except as specifically provided in paragraph (b) of this Section 6, the Underwriter shall be under no obligation to pay and the City shall pay any expenses incident to, or in connection with, the offering, issuance and sale of the Bonds, including, but not limited to, (i) the cost of the preparation, printing or other reproduction (for distribution prior to, on or after the date of acceptance of this Bond Purchase Agreement) of the Financing Agreements, the Preliminary Official Statement and the final Official Statement in reasonable quantities for distribution, (ii) charges made by rating agencies for the rating of the Bonds, (iii) the cost of printing the Bonds, (iv) all regulatory agency fees, (v) the fees and expenses of the personnel and staff of the City designated to facilitate the execution and delivery of the Bonds, (vi) the fees and expenses of the Trustee, (vii) the fees and expenses of the financial advisors, accountants, verification agent and other consultants, legal counsel, including Bond Counsel and Disclosure Counsel, and (viii) all other expenses relating to the sale and delivery of the Bonds, except those expressly provided for in subsection (b) of this Section 6. The aforesaid costs and expenses shall be paid out of the proceeds of the sale of Bonds or by the City. (b) The Underwriter shall pay (i) the cost of qualifying the Bonds for sale in various states chosen by the Underwriter, (ii) the fees and expenses of counsel to the Underwriter, (iii) the fees of the California Debt and Investment Advisory Commission, and (iv) all other -12- expenses incurred by it in connection with its offering and distribution of the Bonds, including travel and advertising expenses. (c) In the event that either the City or the Underwriter shall have paid obligations of the other as set forth in this Section, adjustment shall be made at the Closing or as soon thereafter as practicable. Section 7. Miscellaneous. (a) Except as otherwise specifically provided in this Bond Purchase Agreement, all notices, demands and formal actions under this Bond Purchase Agreement shall be in writing and mailed, telegraphed or personally delivered to: The Underwriter: Hilltop Securities Inc. 1620 26th Street, Suite 230 Santa Monica, CA 90404 Attention: Ms. Elena Zaretsky, Director The City: City of Tustin 300 Centennial Way Tustin, CA 92780 Attention: Mr. Jeffrey C. Parker, City Manager (b) This Bond Purchase Agreement will inure to the benefit of and be binding upon the City and the Underwriter and their respective successors and assigns, and will not confer any rights upon any other person, partnership, association or corporation other than the City and persons, if any, controlling the Underwriter within the meaning of the Securities Act or the Securities Exchange Act. The terms "successors" and "assigns" shall not include any purchaser or holder of any of the Bonds. (c) All of the representations, warranties and covenants of the City in this Bond Purchase Agreement shall remain operative and in full force and effect regardless of (i) any investigation made by or on behalf of the Underwriter, (ii) delivery of and any payment for the Bonds hereunder or (iii) termination of the Underwriter's obligation to accept delivery of the Bonds pursuant to this Bond Purchase Agreement. (d) Section headings have been inserted in this Bond Purchase Agreement as a matter of convenience or for reference only, and it is agreed that such section headings are not a part of this Bond Purchase Agreement and will not be used in the interpretation of any provisions of this Bond Purchase Agreement. (e) If any provision of this Bond Purchase Agreement shall be held or deemed to be or shall, in fact, be invalid, inoperative or unenforceable as applied in any particular case in any jurisdiction or jurisdictions, or in all jurisdictions because it conflicts with any provisions of any constitution, statute, rule of public policy, or for any other reason, such circumstances shall not have the effect of rendering the provision in question invalid, inoperative or unenforceable in any other case or circumstance, or of rendering any other provision or provisions of this Bond Purchase Agreement invalid, inoperative or unenforceable to any extent whatever. (f) This Bond Purchase Agreement may be executed in several counterparts, each of which shall be regarded as an original and all of which shall constitute one and the same document. -13- (g) This Bond Purchase Agreement shall be governed by and construed in accordance with the laws of the State of California. This Bond Purchase Agreement is accepted and agreed to as of the date first above written: CITY OF TUSTIN im Jeffrey C. Parker City Manager -14- HILLTOP SECURITIES INC., as Underwriter By Elena Zaretsky Director SCHEDULE A MATURITY SCHEDULE 'ity Principal Interest 11 Amount Rate Yield Price CUSIP REDEMPTION PROVISIONS Optional Redemption. The Bonds maturing on or before April 1, , are not subject to optional redemption prior to maturity. The Bonds maturing on April 1, , are subject to redemption, at the option of the City on any date on or after April 1, _ as a whole or in part, by such maturities as shall be determined by the City (and, in lieu of such determination, pro rata among maturities), and by lot within a maturity, from any available source of funds, at a redemption price equal to the principal amount thereof, together with accrued interest to the date fixed for redemption, without premium. Sinking Fund Redemption. The Bonds maturing on April 1, , are also subject to mandatory sinking fund redemption in part by lot on April 1, , and on each April 1 thereafter, to and including April 1, , from Mandatory Sinking Account Payments made by the City at a redemption price equal to the principal amount thereof, without premium, in the aggregate respective amounts and on the respective dates as set forth in the following table. Waturity Sinking Account Redemption Date (April 1) Principal Amount to be Redeemed Schedule A Quint & Thimmig LLP 07/01/16 CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF TUSTIN (the "City") in connection with the issuance by the City of its $_ City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the 'Bonds"). The Bonds are being issued pursuant to an indenture of trust, dated as of October 1, 2016 (the "Indenture"), by and between the City and The Bank of New York Mellon Trust Company, N.A., as trustee. The City covenants and agrees as follows: Section 1. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Certificate, unless otherwise defined in this Section 1, the following capitalized terms shall have the following meanings when used in this Disclosure Certificate: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Beneficial Owner" shall mean any person who (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of any Bands for federal income tax purposes. "Dissemination Agent" shall mean the Applied Best Practices, LLC, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. In the absence of such a designation, the City shall act as the Dissemination Agent. "EMMA" or "Electronic Municipal Market Access" means the centralized on-line repository for documents to be filed with the MSRB, such as official statements and disclosure information relating to municipal bonds, notes and other securities as issued by state and local governments. "Listed Events" shall mean any of the events listed in Section 5(a) or 5(b) of this Disclosure Certificate. "MSRB" means the Municipal Securities Rulemaking Board, which has been designated by the Securities and Exchange Commission as the sole repository of disclosure information for purposes of the Rule, or any other repository of disclosure information which may be designated by the Securities and Exchange Commission as such for purposes of the Rule in the future. "Owner" or "Bond Owner," when used with respect to any Bond, means the person in whose name the ownership of such Bond shall be registered. "Participating Underwriter" shall mean the original underwriter of the Bonds, required to comply with the Rule in connection with offering of the Bonds. 20015.08 "Rule" shall mean Rule 15c2-12 adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. Section 2. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the owners and Beneficial Owners of the Bonds and in order to assist the Participating 'Underwriter in complying with Securities and Exchange Commission Rule 15c2 -12(b)(5). Section 3. Provision of Annual Reports. (a) Delivery of Annual Report. The City shall, or shall cause the Dissemination Agent to, not later than nine months after the end of the City's fiscal year (which currently ends on June 30), commencing with the report for the 2015-16 Fiscal Year, which is due not later than March 31, 2017, file with EMMA, in a readable PDF or other electronic format as prescribed by the MSRB, an Annual Report that is consistent with the requirements of Section 4 of this Disclosure Certificate. The Annual Report may be submitted as a single document or as separate documents comprising a package and may cross-reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report and later than the date required above for the filing of the Annual Report if they are not available by that date. (b) Change of Fiscal Year. If the City's fiscal year changes, it shall give notice of such change in the same manner as for a Listed Event under Section 5(c), and subsequent Annual Report filings shall be made no later than nine months after the end of such new fiscal year end. (c) Delivery of Annual Report to Dissemination Agent. Not later than fifteen (15) Business Days prior to the date specified in subsection (a) (or, if applicable, subsection (b)) of this Section 3 for providing the Annual Report to EMMA, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). If by such date, the Dissemination Agent has not received a copy of the Annual Report, the Dissemination Agent shall notify the City. (d) Report of Non -Compliance. If the City is the Dissemination Agent and is unable to file an Annual Report by the date required in subsection (a) (or, if applicable, subsection (b)) of this Section 3, the City shall send a notice to EMMA substantially in the form attached hereto as Exhibit A. If the City is not the Dissemination Agent and is unable to provide an Annual Report to the Dissemination Agent by the date required in subsection (c) of this Section 3, the Dissemination Agent shall send a notice to EMMA in substantially the form attached hereto as Exhibit A. (e) Annual Compliance Certification. The Dissemination Agent shall, if the Dissemination Agent is other than the City, file a report with the City certifying that the Annual Report has been filed with EMMA pursuant to Section 3 of this Disclosure Certificate, stating the date it was so provided and filed. Section 4. Content of Annual Reports. The Annual Report shall contain or incorporate by reference the following: (a) Financial Statements. Audited financial statements of the City for the preceding fiscal year, prepared in accordance generally accepted accounting principles. If the City's audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. -2- (b) Other Annual Information. To the extent not included in the audited final statements of the City, the Annual Report shall also include financial and operating data with respect to the City for preceding fiscal year, as follows: (i) Principal amount of the Bonds outstanding. (ii) A statement that the City has complied with its rate covenants with respect to the Bonds, the 2012 Bonds and the 2011 Bonds as disclosed under the caption "SECURITY FOR THE BONDS—Rate Covenant" in the Official Statement. (iii) An update of the following tables under the caption "THE ENTERPRISE" in the Official Statement: (A) "HISTORICAL WATER SUPPLY;" (B) "WATER CONSUMPTION BY CUSTOMER TYPE;" (C) "RATES FOR WATER SERVICE;" (D) "HISTORICAL WATER CONNECTIONS BY CUSTOMER TYPE;" (E) "TWENTY-FIVE LARGEST USERS OF WATER;" and (F) "HISTORICAL REVENUES, EXPENDITURES AND DEBT SERVICE COVERAGE." (c) Cross References. Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which are available to the public on EMMA. The City shall clearly identify each such other document so included by reference. If the document included by reference is a final official statement, it must be available from EMMA. (d) Further Information. In addition to any of the information expressly required to be provided under paragraph (b) of this Section 4, the City shall provide such further information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Section 5. Reporting} of Listed Events. (a) Reportable Events. The City shall, or shall cause the Dissemination (if not the City) to, give notice of the occurrence of any of the following events with respect to the Bonds: (1) Principal and interest payment delinquencies. (2) Unscheduled draws on debt service reserves reflecting financial difficulties. (3) Unscheduled draws on credit enhancements reflecting financial difficulties. (4) Substitution of credit or liquidity providers, or their failure to perform. (5) Defeasances. (6) Rating changes. (7) Tender offers. (8) Bankruptcy, insolvency, receivership or similar event of the obligated person. (9) Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701- -3- TED) or other material notices or determinations with respect to the tax status of the security, or other material events affecting the tax status of the security. Note: For the purposes of the event identified in subparagraph (8), the event is considered to occur when any of the following occur: the appointment of a receiver, trustee or similar officer for an obligated person in a proceeding under the U.S. Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the obligated person, or if such jurisdiction has been assumed by leaving the existing governmental body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all. of the assets or business of the obligated person. (b) Material Reportable Events. The City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material; (1) Non-payment related defaults. (2) Modifications to rights of security holders. (3) Bond calls. (4) The release, substitution, or sale of property securing repayment of the securities. (5) The consummation of a merger, consolidation, or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms. (6) Appointment of a successor or additional trustee, or the change of name of a trustee. (c) Time to Disclose. Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall, or shall cause the Dissemination Agent (if not the City) to, file a notice of such occurrence with EMMA, in an electronic format as prescribed by the MSRB, in a timely manner not in excess of 10 business days after the occurrence of the Listed Event. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(5) and (b)(3) above need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to owners of affected Bonds under the Indenture. Section 6. Identifying Information for Filings with EMMA. All documents provided to EMMA under this Disclosure Certificate shall be accompanied by identifying information as prescribed by the MSRB. Section 7. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the defeasance, prior redemption or payment in full of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). Section 8. Dissemination Agent. (a) Appointment of Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate and may discharge any such agent, with or without appointing a successor Dissemination Agent. If the Dissemination Agent is not the City, the Dissemination Agent shall 1511 not be responsible in any manner for the content of any notice or report prepared by the City pursuant to this Disclosure Certificate. It is understood and agreed that any information that the Dissemination Agent may be instructed to file with EMMA shall be prepared and provided to it by the City. The Dissemination Agent has undertaken no responsibility with respect to the content of any reports, notices or disclosures provided to it under this Disclosure Certificate and has no liability to any person, including any Owner, with respect to any such reports, notices or disclosures. The fact that the Dissemination Agent or any affiliate thereof may have any fiduciary or banking relationship with the City shall not be construed to mean that the Dissemination Agent has actual knowledge of any event or condition, except as may be provided by written notice from the City. (b) Compensation of Dissemination Agent. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as agreed to between the Dissemination Agent and the City from time to time and all expenses, legal fees and expenses and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent shall not be deemed to be acting in any fiduciary capacity for the City, owners or Beneficial Owners, or any other party. The Dissemination Agent may rely, and shall be protected in acting or refraining from acting, upon any direction from the City or an opinion of nationally recognized bond counsel. The Dissemination Agent may at any time resign by giving written notice of such resignation to the City. The Dissemination Agent shall not be liable hereunder except for its negligence or willful misconduct. (c) Responsibilities of Dissemination Agent. In addition of the filing obligations of the Dissemination Agent set forth in Sections 3(e) and 5, the Dissemination Agent shall be obligated, and hereby agrees, to provide a request to the City to compile the information required for its Annual Report at least 30 days prior to the date such information is to be provided to the Dissemination Agent pursuant to subsection (c) of Section 3. The failure to provide or receive any such request shall not affect the obligations of the City under Section 3. Section 9. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate (and the Dissemination Agent shall agree to any amendment so requested by the City that does not impose any greater duties or risk of liability on the Dissemination Agent), and any provision of this Disclosure Certificate may be waived, provided that all of the following conditions are satisfied: (a) Change in Circumstances. If the amendment or waiver relates to the provisions of Sections 3(a), 4 or 5(a) or (b), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or the type of business conducted. (b) Compliance as of Issue Date. The undertaking, as amended or taking into account such waiver, would, in the opinion of a nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the original issuance of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances. (c) Consent of Owners; Non -impairment Opinion. The amendment or waiver either (i) is approved by the Owners in the same manner as provided in the Indenture for amendments to the Indenture with the consent of Owners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the Owners or Beneficial Owners. If this Disclosure Certificate is amended or any provision of this Disclosure Certificate is waived, the City shall describe such amendment or waiver in the next following Annual Report and shall include, as applicable, a narrative explanation of the reason for the amendment or -5- waiver and its impact on the type (or in the case of a change of accounting principles, on the presentation) of financial information or operating data being presented by the City. In addition, if the amendment relates to the accounting principles to be followed in preparing financial statements (i) notice of such change shall be given in the same manner as for a Listed Event under Section 5(c), and (ii) the Annual Report for the year in which the change is made should present a comparison (in narrative form and also, if feasible, in quantitative form) between the financial statements as prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. Section 10. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. Section 11. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate, any Owner or Beneficial Owner may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. The sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Dissemination Agent, the Participating Underwriter and the owners and Beneficial Owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: October 4, 2016 ACKNOWLEDGED: APPLIED BEST PRACTICES, LLC, as Dissemination Agent By Authorized Officer in CITY OF TUSTIN By Jeffrey C. Parker City Manager EXHIBIT A NOTICE TO EMMA OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Tustin Name of Issue: $ City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds Date of Issuance: October 4, 2016 NOTICE IS HEREBY GIVEN that the Issuer has not provided an Annual Report with respect to the above-named Issue as required by the Continuing Disclosure Certificate dated October 4, 2016, furnished by the Issuer in connection with the Issue. The Issuer anticipates that the Annual Report will be filed by Dated: APPLIED BEST PRACTICES, LLC, as Dissemination Agent By Exhibit A Authorized Officer Quint & Thimmig LLP INDENTURE OF TRUST by and between the CITY OF TUSTIN and 07/01/16 THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee Dated as of October 1, 2016 Relating to the City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds 20015.08 t TABLE OF CONTENTS ARTICLE I Page DEFINITIONS; RULES OF CONSTRUCTION; EQUAL SECURITY Section1.01. Definitions..............................................................................................................................................3 ARTICLE II THE BONDS Section 2.01. Authorization of Bonds......................................................................................................................12 Section2.02. Terms of Bonds....................................................................................................................................12 Section2.03. Form of Bonds......................................................................................................................................13 Section 2.04. Execution of Bonds..............................................................................................................................13 Section 2.05. Transfer of Bonds................................................................................................................................13 Section2.06. Exchange of Bonds..............................................................................................................................13 Section2.07. Temporary Bonds................................................................................................................................14 Section2.08. Bond Registration Books....................................................................................................................14 Section 2.09. Bonds Mutilated, Lost, Destroyed or Stolen...................................................................................14 Section2.10. Book -Entry System..............................................................................................................................14 ARTICLE III ISSUE OF BONDS; APPLICATION OF PROCEEDS; COSTS OF ISSUANCE FUND Section3.01. Issuance of Bonds................................................................................................................................17 Section 3.02. Application of Proceeds of Bonds.....................................................................................................17 Section 3.03. Establishment and Application of Costs of Issuance Fund...........................................................17 Section3.04. Validity of Bonds.................................................................................................................................17 ARTICLE IV REDEMPTION OF BONDS Section4.01. No Redemption...................................................................................................................................19 Section 4.02. Selection of Bonds for Redemption..................................................................................................19 Section4.03. Notice of Redemption........................................................................................................................19 Section 4.04. Partial Redemption of Bonds.............................................................................................................20 Section4.05. Effect of Redemption..........................................................................................................................20 ARTICLE V GROSS REVENUES; NET REVENUES Section 5.01. Pledge of Net Revenues.....................................................................................................................22 Section 5.02. Receipt, Deposit and Application of Gross Revenues and Net Revenues..................................22 Section 5.03. Application of Interest Account........................................................................................................23 Section 5.04. Application of Principal Account.....................................................................................................23 Section 5.05. Application of Sinking Account.......................................................................................................23 Section 5.07. Investment of Moneys in Funds and Accounts..............................................................................23 ARTICLE VI COVENANTS OF THE CITY; SPECIAL TAX COVENANTS Section6.01. Punctual Payment...............................................................................................................................25 Section 6.02. Extension of Payment of Bonds........................................................................................................25 Section6.03. Discharge of Claims...........................................................................................................................25 Section 6.04. Operation of Enterprise in Efficient and Economical Manner.....................................................25 Section6.05. Against Encumbrance.........................................................................................................................25 Section 6.06. Records and Accounts........................................................................................................................26 -i- Section6.07. Rates and Charges...............................................................................................................................26 Section 6.08. Limitations on Future Obligations Secured by Net Revenues.....................................................27 Section6.09. Further Assurances.............................................................................................................................28 Section6.10. Waiver of Laws...................................:................................................................................................28 Section 6.11. Private Activity Bond Limitation......................................................................................................28 Section 6.12. Private Loan Financing Limitation...................................................................................................29 Section6.13. Federal Guarantee Prohibition..........................................................................................................29 Section6.14. Rebate Requirement............................................................................................................................29 Section6.15. No Arbitrage........................................................................................................................................29 Section 6.16. Maintenance of Tax-Exemption........................................................................................................29 Section6.17. Continuing Disclosure........................................................................................................................29 ARTICLE VTI MAINTENANCE; TAXES; INSURANCE AND CONDEMNATION Section 7.01. Maintenance and Operation of the Enterprise................................................................................30 Section 7.02. Taxes, Assessments, Other Governmental Charges and Utility Charges...................................30 Section 7.03. Public Liability and Property Damage Insurance..........................................................................30 Section7.04. Casualty Insurance..............................................................................................................................30 Section 7.05. Insurance Net Proceeds; Form of Policies.......................................................................................31 Section7.06. Eminent Domain.................................................................................................................................31 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF BONDOWNERS Section8.01. Events of Default.................................................................................................................................32 Section8.02. Acceleration of Maturities..................................................................................................................32 Section 8.03. Application of Net Revenues and Other Funds After Default.....................................................33 Section 8.04. Trustee to Represent Bondowners.«.................................................................................................34 Section 8.05. Bondowners' Direction of Proceedings............................................................................................34 Section 8.06. Limitation on Bondowners` Right to Sue........................................................................................34 Section 8.07. Absolute Obligation of City._............................................................................................................35 Section 8.08. Termination of Proceedings .»............................................................................................................35 Section8.09. Remedies Not Exclusive.....................................................................................................................35 Section8.10. No Waiver of Default..........................................................................................................................35 ARTICLE IX THE TRUSTEE Section 9.01. Appointment of Trustee; Duties, Immunities and Liabilities of Trustee....................................36 Section9.02. Merger or Consolidation....................................................................................................................37 Section 9.03. Liability of Trustee.......................................................................... 37 .................................................... Section 9.04. Right of Trustee to Rely on Documents...........................................................................................39 Section9.05. Preservation and Inspection of Documents....................................................................................39 Section9.06. Compensation of Trustee...................................................................................................................39 Section9.07. Indemnification...................................................................................................................................40 ARTICLE X MODIFICATION OR AMENDMENT OF THE INDENTURE Section10.01. Amendments Permitted...................................................................................................................41 Section 10.02. Effect of Supplemental Indenture...................................................................................................42 Section 10.03. Endorsement of Bonds; Preparation of New Bonds....................................................................42 Section 10.04. Amendment of Particular Bonds....................................................................................................42 ARTICLE XI DEFEASANCE Section 11.01. Discharge of Indenture.....................................................................................................................43 Section 11.02. Discharge of Liability on Bonds......................................................................................................43 Section 11.03. Deposit of Money or Securities with Trustee................................................................................43 Section 11.04. Payment of Bonds After Discharge of Indenture.........................................................................44 ARTICLE IX MISCELLANEOUS Section 12.01. Liability of City Limited to Net Revenues.....................................................................................45 Section 12.02. Successor Is Deemed Included in All References to Predecessor ..............................................45 Section 12.03. Limitation of Rights to Parties and Bondowners.........................................................................45 Section12.04. Waiver of Notice................................................................................................................................45 Section12.05. Destruction of Bonds........................................................................................................................45 Section 12.06. Severability of Invalid Provisions...................................................................................................45 Section12.07. Notices................................................................................................................................................45 Section 12.08. Evidence of Rights of Bondowners.................................................................................................46 Section12.09. Disqualified Bonds............................................................................................................................46 Section 12.10. Money Held for Particular Bonds...................................................................................................46 Section12.11. Funds and Accounts.........................................................................................................................47 Section 12.12. Article and Section Headings and References..............................................................................47 Section 12.13. Waiver of Personal Liability ............................................................................................................47 Section 12.14. Execution in Several Counterparts.................................................................................................47 Section12.15. Governing Law..................................................................................................................................47 EXHIBIT A—FORM OF BOND INDENTURE OF TRUST THIS INDENTURE OF TRUST, is dated as of October 1, 2016, by and between the CITY OF TUSTIN, a municipal corporation and general law city organized and existing under the constitution and laws of the State of California (the "City"), and THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., a national banking association organized and existing under the laws of the United States of America, with a corporate trust office in Los Angeles, California, and being qualified to accept and administer the trusts hereby created (the "Trustee"); WITNESSETH: WHEREAS, the Tustin Public Financing Authority (the "Authority") has heretofore issued its $20,760,000 Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, of which $20,760,000 remains outstanding (the "2011 Bonds"), pursuant to an indenture of trust, dated as of April 1, 2011, by and between the Authority and The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"), for the purpose of financing the improvement, betterment, renovation and expansion of certain facilities within the City's municipal Water enterprise (the "Enterprise"); WHEREAS, debt service on the Bonds is paid from revenues comprised of payments (the "Installment Payments") made by the City under an installment sale agreement, dated as April 1, 2011, by and between the Authority and the City; WHEREAS, Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code (the "Refunding Bond Law") authorizes the City to issue its refunding bonds for the purpose of refunding obligations of the City; WHEREAS, the City, after due investigation and deliberation, has determined that it is in the interests of the City at this time to provide for the issuance of bonds under the Refunding Bond Law to provide for the payment and prepayment of the Installment Payments and refunding of the 2011 Bonds; WHEREAS, to that end, the City has determined to issue its City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds (the "Bonds"), pursuant to an indenture of trust (the "Indenture"), by and between the City and the Trustee; WHEREAS, the Bonds will be secured by a pledge of the net revenues generated by the Enterprise; WHEREAS, in order to provide for the authentication and delivery of the Bonds, to establish and declare the terms and conditions upon which the Bonds are to be issued and secured and to secure the payment of the principal thereof and premium (if any) and of the interest thereon, the City Council of the City has authorized the execution of this Indenture; WHEREAS, all Bonds issued under this Indenture will be secured by a pledge of the Net Revenues, as defined herein, and certain other moneys and securities held by the Trustee hereunder; and WHEREAS, all acts and proceedings required by law necessary to make the Bonds, when executed by the City, authenticated and delivered by the Trustee and duly issued, the valid, binding and legal special obligations of the City, and to constitute this Indenture a valid and binding agreement for the uses and purposes herein set forth, in accordance with its terms, have been done and taken; and the execution and delivery of this Indenture have been in all respects duly authorized. NOW, THEREFORE, THIS INDENTURE WITNESSETH, that in order to secure the payment of the principal of and premium (if any) and interest on all Bonds at any time issued and Outstanding under this Indenture, according to their tenor, and to secure the performance and observance of all the covenants and conditions therein and herein set forth, and to declare the terms and conditions upon and subject to which the Bonds are to be issued and received, and in consideration of the premises and of the mutual covenants herein contained and of the purchase and acceptance of the Bonds by the owners thereof, and for other valuable consideration the receipt and sufficiency of which is hereby acknowledged, the City does hereby covenant and agree with the Trustee, for the benefit of the respective owners from time to time of the Bonds, as follows: -2- ARTICLE I DEFINITIONS; RULES OF CONSTRUCTION; EQUAL SECURITY Section 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Section 1.01 shall for all purposes of this Indenture and of any Supplemental Indenture and of any certificate, opinion, request or other documents herein mentioned, have the meanings herein specified, to be equally applicable to both the singular and plural forms of any of the terms herein defined. "Annual Debt Service" means, for each Fiscal Year, the aggregate amount (without duplication) of principal and interest with respect to the Bonds and all Parity Obligations. "Authorized Officer" means, with respect to the City, its Mayor, City Manager, Treasurer, Finance Director or any other person designated as an Authorized Representative of the City by a Written Certificate of the City signed by its Mayor and filed with the Trustee. "Average Annual Debt Service" means, with respect to any portion of the Outstanding Parity Obligations for which the. calculation is being made, the average Annual Debt Service during the period from the date of calculation through the final maturity date of all of such Outstanding Parity Obligations. "Bond Fund" means the fund by that name established pursuant to Section 5.01. "Bond Registration Books" means the books maintained by the Trustee pursuant to Section 2.08 for the registration and transfer of ownership of the Bonds. "Bonds" means the City's 2016 Water Refunding Revenue Bonds, issued and at any time Outstanding hereunder. "Bond Year" means any twelve-month period commencing on April 2 in a year and ending on the next succeeding April 1, both dates inclusive; provided, however, that the first Bond Year shall commence on the Closing Date relating to the Bonds and shall end on April 1, 2016. "Business Day" means a day of the year on which banks in Los Angeles, California, or Los Angeles, California, are not required or authorized to remain closed and on which The New York Stock Exchange is not closed. "Certificate," "Statement," "Request," "Requisition" and "Order" of the City mean, respectively, a written certificate, statement, request, requisition or order signed in the name of the City by an Authorized Officer of the City. Any such instrument and supporting opinions or representations, if any, may, but need not, be combined in a single instrument with any other instrument, opinion or representation, and the two or more so combined shall be read and construed as a single instrument. "City" means the City of Tustin, a municipal corporation and general law city organized and existing under the constitution and laws of the State, and any successor thereto. "City Council" means the City Council of the City. "Closing Date" means the date upon which there is an exchange of the Bonds for the proceeds representing the purchase of the Bonds by the Original Purchaser thereof. -3- "Code" means the Internal Revenue Code of 1986 as in effect on the Closing Date, or as it may be amended to apply to obligations issued on the Closing Date, together with applicable temporary and final regulations promulgated under the Code. "Continuing Disclosure Certificate" means that certain Continuing Disclosure Certificate executed by the City and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. "Costs of Issuance" means all items of expense directly or indirectly payable by or reimbursable to the City relating to the authorization, issuance, sale and delivery of the Bonds, including but not limited to printing expenses, operating expenses, rating agency fees, filing and recording fees, initial fees and charges and first annual administrative fee of the Trustee and fees and expenses of its counsel, fees, charges and disbursements of attorneys, financial advisors, fiscal consultants, accounting firms, consultants and other professionals, fees and charges for preparation, execution and safekeeping of the Bonds and any other cost, charge or fee in connection with the original issuance of the Bonds. "Costs of Issuance Fund" means the fund so designated and established pursuant to Section 3.03. "Debt Service" means, during any period of computation, the amount obtained for such period by totaling the following amounts: (a) The principal components of the Bonds and principal payments with respect to Parity Obligations coming due and payable by their terms in such period; and (b) The interest component of the Bonds and interest payments with respect to Parity Obligations which would be due during such period on the aggregate principal amount of the Bonds and principal payments with respect to Parity Obligations that would be unpaid in such period if the Bonds and payments with respect to Parity Obligations are retired as scheduled, but deducting and excluding from such aggregate amount the amount of Bonds and payments with respect to Parity Obligations no longer unpaid. "Defeasance Obligations" means (a) cash, (b) direct non -callable obligations of the United States of America, (c) securities fully and unconditionally guaranteed as to the timely payment of principal and interest by the United States of America, to which direct obligation or guarantee the full faith and credit of the United States of America has been pledged, (d) Refcorp interest strips, (e) CATS, TIGRS, STRPS, and (f) defeased municipal bonds rated AAA by S&P or Aaa by Moody's (or any combination of the foregoing). "Enterprise" means any and all facilities, properties and improvements at any time controlled or operated by the City used or pertaining to the supply of water, consisting of the entire water production and distribution enterprise of the City, including all additions, extensions, expansions, improvements and betterments thereto and equippings thereof and any necessary lands, rights of way and other real and personal property useful in connection therewith, but exclusive of any portion of the existing system not required for the continued operation thereof; provided, however, that to the extent the City is not the sole owner of an asset or property, or lessee thereof from the City, only the City's ownership interest in such asset or property or leasehold interest therein from the City, shall be considered a part of the Enterprise. "Escrow Agreement" means that certain Escrow Agreement, dated the Closing Date, by and between the City and the Escrow Bank, providing for the defeasance of the 2011 Bonds. -4- "Escrow Bank" means The Bank of New York Mellon Trust Company, N.A., appointed by the City to act as escrow bank under the Escrow Agreement, and its assigns or any other corporation or association which may at any time be substituted in its place, as provided in the Escrow Agreement. "Escrow Fund" means the fund by that name established pursuant to the Escrow Agreement. "Event of Default" means any of the events of default described in Section 8.01. "Fair Market Value" means the price at which a willing buyer would purchase the investment from a willing seller in a bona fide, arm's length transaction (determined as of the date the contract to purchase or sell the investment becomes binding) if the investment is traded on an established securities market (within the meaning of section 1273 of the Code) and, otherwise, the term "Fair Market Value" means the acquisition price in a bona fide arm's length transaction (as referenced above) if (i) the investment is a certificate of deposit that is acquired in accordance with applicable regulations under the Code, (ii) the investment is an agreement with specifically negotiated withdrawal or reinvestment provisions and a specifically negotiated interest rate (for example, a guaranteed investment contract, a forward supply contract or other investment agreement) that is acquired in accordance with applicable regulations under the Code, (iii) the investment is a United States Treasury Security --State and Local Government Series that is acquired in accordance with applicable regulations of the United States Bureau of Public Debt, or (iv) the investment is the Local Agency Investment Fund of the State but only if at all times during which the investment is held its yield is reasonably expected to be equal to or greater than the yield on a reasonably comparable direct obligation of the United States. "Fiscal Year" means the period commencing on July 1 of each year and terminating on the next succeeding April 30. "Government Obligations" means, with respect to the Bonds: (a) direct obligations (other than an obligation subject to variation in principal repayment) of the United States of America ("U.S. Treasury Obligations"), (b) obligations fully and unconditionally guaranteed as to timely payment of principal and interest by the United States of America, (c) obligations fully and unconditionally guaranteed as to timely payment of principal and interest by any agency or instrumentality of the United States of America when such obligations are backed by the full faith and credit of the United States of America, or (d) evidence of ownership of proportionate interests in future interest and principal payments on obligations described above held by a bank or trust company as custodian, under which the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligator and the underlying government obligations are not available to any person claiming through the custodian or to whom the custodian may be obligated. "Gross Revenues" means all gross charges received for, and all other gross income and revenues derived by the City from, the operation of the Enterprise or otherwise arising from the Enterprise, including but not limited to (a) all fees and charges received by the City for the services of the Enterprise, (b) charges received by the City for water connections, (c) capital charges, and (d) all receipts derived from the investment of such income or revenues, but excluding customer deposits. "Indenture" means this Indenture of Trust, as originally executed or as it may from time to time be supplemented, modified or amended by any Supplemental Indenture pursuant to the provisions hereof. -5- "Independent Accountant" means any certified public accountant or firm of such accountants appointed and paid by the City, and who, or each of whom: (a) is in fact independent and not under domination of the City; (b) does not have any substantial interest, direct or indirect, with the City; and (c) is not connected with the City as an officer or employee of the City, but who may be regularly retained to make annual or other audits of the books of or reports to the City. "Independent Financial Consultant" means any consultant or firm of such consultants appointed by the City, and who, or each of whom: (a) is in fact independent and not under domination of the City; (b) does not have any substantial interest, direct or indirect, with the City; (c) is not connected with the City as an officer or employee of the City, but who may be regularly retained to make reports to the City, and (d) is judged by the City to have experience in matters relating to the engineering matters relating to Enterprise enterprises. "Information Services" means the Electronic Municipal Market Access System (referred to as "EMMA"), a facility of the Municipal Securities Rulemaking Board (at http: / /emma.msrb.org) or, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other national information services providing information with respect to called bonds as the City may designate in a Certificate of the City delivered to the Trustee. "Insurance Consultant" means a person (which may be the City's insurance agent or broker) having experience and a favorable reputation in consulting on the insurance requirements of Water utilities in the State of the general size and character of the Enterprise, selected by the City. "Interest Account" means the account by that name in the Bond Fund established pursuant to Section 5.01. "Interest Payment Date" means April 1 and October 1 in each year, beginning April 1, 2017, and continuing so long as any Bonds remain Outstanding. "Maintenance and Operation Costs" means (a) the reasonable and necessary costs of maintaining and operating the Enterprise, calculated based upon accounting principles consistently applied, including (among other things) the reasonable expenses of management, personnel, services, equipment, repair and other expenses necessary to maintain and preserve the Enterprise in good repair and working order, and reasonable amounts for administration, overhead, insurance, taxes (if any) and other similar costs, and (b) all costs of water purchased or otherwise acquired for delivery by the Enterprise (including any interim or renewed arrangement therefor), but excluding in all cases depreciation and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. "Maximum Annual Debt Service" means, as of any date of calculation by the City, the largest Annual Debt Service during the period from the date of such calculation through the final maturity date of the Bonds and all Parity Obligations. "Moody's" means Moody's Investors Service, New York, New York, or its successors. -6- "Net Proceeds" means the par amount of the Bonds plus accrued interest and premium, if any, less the amount of any underwriter's and original issue discount, less the proceeds applied to pay Costs of Issuance. "Net Revenues" means, for any period, an amount equal to all of the Gross Revenues received during such period minus the amount required to pay all Maintenance and Operation Costs during such period. "Original Purchaser" means the first purchaser of the Bonds from the City. "Outstanding," when used as of any particular time with reference to Bonds, means all Bonds theretofore executed, issued and delivered by the City under this Indenture except: (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellation; (b) Bonds paid or deemed to have been paid within the meaning of Section 11.01; and (c) Bonds in lieu of or in substitution for which other Bonds shall have been executed, issued and delivered by the City pursuant to this Indenture or any Supplemental Indenture. "Owner" or "Bond Owner", when used with respect to any Bond, means the person in whose name the ownership of such Bond shall be registered on the Bond Registration Books. "Parity Obligations" means any leases, loan agreements, installment sale agreements, bonds, notes, interest rate swap agreements, currency swap agreements, forward payment agreements, futures, or contracts providing for payments based on levels of, or changes in, interest rates, currency exchange rates, stock or other indices, or contracts to exchange cash flows or a series of payments, or contracts, including, without limitation, interest rate floors or caps, options, puts or calls to hedge payment, currency, rate, spread, or similar exposure (except termination payments relating thereto which shall be payable on a subordinate basis) or other obligations of the City payable from and secured by a pledge of and lien upon any of the Net Revenues on a parity with the Bonds, entered into or issued pursuant to and in accordance with Section 6.08(b) hereof. For all purposes, the 2012 Installment Sale Agreement and the 2013 Installment Sale Agreement shall constitute Parity Obligations. "Participating Underwriter" shall have the meaning ascribed thereto in the Continuing Disclosure Certificate. "Permitted Investments" means: (a) Government Obligations. (b) Bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following federal agencies and provided such obligations are backed by the full faith and credit of the United States of America (stripped securities are only permitted if they have been stripped by the agency itself): 1. U.S. Export -Import Bank (Eximbank) Direct obligations or fully guaranteed certificates of beneficial ownership 2. U.S. Farmers Home Administration (FmHA) Certificates of Beneficial Ownership -7- 3. Federal Financing Bank 4. Federal Housing Administration Debentures (FHA) 5. General Services Administration Participation Certificates 6. Government National Mortgage Association (GNMA or Ginnie Mae) GNMA—guaranteed mortgage-backed bonds GNMA—guaranteed pass-through obligations 7. U.S. Maritime Administration Guaranteed Title XI financing 8. U.S. Department of Housing and Urban Development (HUD) Project Notes Local Authority Bonds New Communities Debentures - U.S. government guaranteed debentures U.S. Public Housing Notes and Bonds - U.S. government guaranteed public housing notes and bonds (c) Bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following federal agencies which are not backed by the full faith and credit of the United States of America (stripped securities are only permitted if they have been stripped by the agency itself): 1. Federal Home Loan Bank System Senior debt obligations 2. Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac) Participation Certificate Senior debt obligations 3. Federal National Mortgage Association (FNMA or Fannie Mae) Mortgage-backed securities and senior debt obligations 4. Student Loan Marketing Association (SLMA or Sallie Mae) Senior debt obligations 5. Resolution Funding Corp. (REFCORP) obligations 6. Farm Credit System Consolidated systemwide bonds and notes (d) Money market funds registered under the Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933, which invest solely in Federal Securities, if rated by S&P, having a rating at the time of investment of AAAm-G; and if rated by Moody's having a rating at the time of investment of Aaa, including such funds for which the Trustee, its affiliates or subsidiaries provide investment advisory or other management services or for which the Trustee or an affiliate of the Trustee serves as investment administrator, shareholder servicing agent, and/or custodian or subcustodian, notwithstanding that (i) the Trustee or an affiliate of the Trustee receives fees from funds for services rendered, (ii) the Trustee collects fees for services rendered pursuant to this Indenture, which fees are separate from the fees received from such funds, and (iii) services performed for such funds and -8- pursuant to this Indenture may at times duplicate those provided to such funds by the Trustee or an affiliate of the Trustee. (e) Certificates of deposit secured at all times by collateral described in (a) and/or (b) above. Such certificates must be issued by commercial banks or savings and loan associations (including the Trustee or its affiliates). The collateral must be held by a third party and the Bondholders must have a perfected first security interest in the collateral. (f) Certificates of deposit, savings accounts, deposit accounts or money market deposits which are fully insured by FDIC or secured at all times by collateral described in (a) and/or (b) above. (g) Commercial paper rated, at the time of purchase, "Prime -1" by Moody's and "A-1" or better by S&P. (h) Federal funds or bankers acceptances with a maximum term of 180 days of any bank which has an unsecured, uninsured and unguaranteed obligation rating at the time of investment of "Prime -1" or better by Moody's and "A-1" or better by S&P. (i) The Local Agency Investment Fund of the State, created pursuant to 16429.1 of the California Government Code. (j) The County pooled investment fund. (k) Municipal obligations rated "A" or higher by S&P. (1) Other forms of investments that satisfy the City's Statement of Investment Policy as of the time of investment. "Principal Account" means the account by that name in the Bond Fund established pursuant to Section 5.01. "Principal Payment Date" means April 1 in each year, beginning April 1, 2024, and continuing so long as any Bonds remain Outstanding. "Rating Category" means, with respect to any Permitted Investment, one or more of the generic categories of rating by Moody's and/or S&P applicable to such Investment Security, without regard to any refinement or gradation of such rating category by a plus or minus sign. "Record Date" means the fifteenth (15th) calendar day of the month immediately preceding an Interest Payment Date. "Refunding Bond Law" means Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code, as in effect on the Closing Date or as thereafter amended in accordance with its terms. "S&P" means S&P Global Ratings, a Standard & Poor's Financial Services LLC business, New York, New York, or its successors. "Securities Depositories" means The Depository Trust Company, 55 Water Street, 50th Floor, New York, NY 10041-0099, Attention: Call Notification Department, Fax (212) 855-7232; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other securities depositories as the City may designate in a Certificate of the City delivered to the Trustee. -9- "Special Record Date" means the date established by the Trustee pursuant to Section 2.02 as a record date for the payment of defaulted interest on Bonds. "State" means the State of California. "Sinking Account" means the account by that name in the Bond Fund established pursuant to Section 5.01, if required. "Subordinate Debt" means any obligations of the City payable from and secured by a pledge of and lien upon any of the Net Revenues subordinate to the Installment Payments and any Parity Obligations, entered into or issued pursuant to and in accordance with Section 6.08(c) hereof. "Supplemental Indenture" means any indenture hereafter duly authorized and entered into between the City and the Trustee, amendatory of or supplemental to this Indenture, but only if and to the extent that such Supplemental Indenture is specifically authorized hereunder. "Trust Office" means the corporate trust office of the Trustee at 700 South Flower Street, Suite 500, Los Angeles, California 900174104, or at such other or additional offices as may be specified in writing to the Authority and the City, except that with respect to presentation of Bonds for payment or for registration of transfer and exchange such term shall mean the office or agency of the Trustee at which, at any particular time, its corporate trust agency business shall be conducted. "Trustee" means The Bank of New York Mellon Trust Company, N.A., appointed by the City to act as trustee hereunder pursuant to Section 9.01, and its assigns or any other corporation or association which may at any time be substituted in its place, as provided in Section 9.01. "2011 Bonds" means the Tustin Public Financing Authority Water Revenue Bonds, 2011 Series A, of which $20,760,000 remains outstanding as of the Closing Date. "2012 Bonds" means the Tustin Public Financing Authority 2012 Water Refunding Revenue Bonds. "2012 Installment Sale Agreement" means the Installment Sale Agreement, dated as of April 1, 2012, by and between the Authority and the City, securing the 2012 Bonds. "2013 Bonds" means the Tustin Public Financing Authority 2013 Water Revenue Bonds. "2013 Installment Sale Agreement" means the Installment Sale Agreement, dated as of October 1, 2013, by and between the Authority and the City, securing the 2013 Bonds. "Water Fund" means the City's existing water enterprise fund, established and held by the City with respect to the Enterprise. Section 1.02. Rules of Construction. All references in this Indenture to "Articles," "Sections," and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Indenture; and the words "herein," "hereof," "hereunder," and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof. -10- Section 1.03. Equal Security. In consideration of the acceptance of the Bonds by the Owners thereof, this Indenture shall be deemed to be and shall constitute a contract between the City and the Owners from time to time of the Bonds; and the covenants and agreements herein set forth to be performed on behalf of the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution or delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. -11- ARTICLE II THE BONDS Section 2.01. Authorization of Bonds. At any time after the adoption, execution and delivery of this Indenture, the City may execute and the Trustee, upon Request of the City, shall authenticate and deliver Bonds in the aggregate principal amount of dollars Section 2.02. Terms of Bonds. The Bonds shall be issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no Bond shall have more than one maturity date. The Bonds shall be dated as of their date of delivery, shall mature on April 1 in each of the years and in the amounts, and shall bear interest at the rates, as follows: Maturity Principal Interest Maturity Principal Interest April Amount Rate April Amount Rate Interest on the Bonds shall be payable on each Interest Payment Date to the person whose name appears on the Bond Registration Books as the Owner thereof as of the Record Date immediately preceding each such Interest Payment Date, such interest to be paid by check mailed on the Interest Payment Date or, at the option of any Owner of at least $1,000,000 aggregate principal amount of Bonds and upon written notice received by the Trustee prior to the Record Date, by wire transfer, at the Owner's address as it appears on the Bond Registration Books or to such account as shall have been identified by the Owner in the notice requesting payment by wire transfer. Interest on the Bonds shall be computed on the basis of a year consisting of 360 days and twelve 30 -day months. Principal of and premium (if any) on any Bond shall be paid upon presentation and surrender thereof at the Trust Office. Both the principal of and interest and premium (if any) on the Bonds shall be payable in lawful money of the United States of America. Each Bond shall bear interest from the Interest Payment Date next preceding the authentication thereof, unless (a) it is authenticated after a Record Date and on or before the following Interest Payment Date, in which event it shall bear interest from such Interest Payment Date; or (b) it is authenticated on or before March 15, 2017, in which event it shall bear interest from its date of delivery; provided, however, that if, as of the date of authentication of any -12- Bond, interest thereon is in default, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon. Any such interest not so punctually paid or duly provided for shall forthwith cease to be payable to the Owner on such Record Date and shall be paid to the person in whose name the Bond is registered at the close of business on a Special Record Date for the payment of such defaulted interest to be fixed by the Trustee, notice whereof being given to the Owners not less than ten (10) days prior to such Special Record Date. Section 2.03. Form of Bonds. The Bonds, the form of Trustee's certificate of authentication, and the form of assignment to appear thereon, shall be substantially in the respective forms set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Indenture. Section 2.04. Execution of Bonds. The Bonds shall be signed in the name and on behalf of the City with the facsimile signature of its Mayor, City Manager or Finance Director and attested by the facsimile signature of its City Clerk. The Bonds shall then be delivered to the Trustee for authentication by it. In case any officer who shall have signed any of the Bonds shall cease to be such officer before the Bonds so signed shall have been authenticated or delivered by the Trustee or issued by the City, such Bonds may nevertheless be authenticated, delivered and issued and, upon such authentication, delivery and issue, shall be as binding upon the City as though the individual who signed the same had continued to be such officer of the City. Also, any Bond may be signed on behalf of the City by any individual who on the actual date of the execution of such Bond shall be the proper officer although on the nominal date of such Bond such individual shall not have been such officer of the City. Only such of the Bonds as shall bear thereon a certificate of authentication in substantially the form set forth in Exhibit A attached hereto, manually executed by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that the Bonds so authenticated have been duly authenticated and delivered hereunder and are entitled to the benefits of this Indenture. Section 2.05. Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the Bond Registration Books, by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bond for cancellation, endorsed or accompanied by delivery of a written instrument of transfer in a form acceptable to the Trustee, duly executed. Every Bond so surrendered to the Trustee shall be canceled by it and destroyed. Whenever any Bond shall be surrendered for transfer, the City shall execute and the Trustee shall thereupon authenticate and deliver to the transferee a new Bond or Bonds of like maturity and aggregate principal amount of authorized denominations. The Trustee shall require the Owner requesting such transfer to pay any tax or other charge required to be paid with respect to such transfer. The Trustee may refuse to transfer, under the provisions of Section 2.05, any Bonds selected by the Trustee for redemption under Article 1V, or any Bonds during the period established by the Trustee for the selection of Bonds for redemption. Section 2.06. Exchange of Bonds. Bonds may be exchanged at the Trust Office, for a like aggregate principal amount of Bonds of other authorized denominations of the same maturity. The Trustee shall require the Owner requesting such exchange to pay any tax or other charge required to be paid with respect to such exchange. The Trustee may refuse to exchange, under the provisions of Section 2.06, any Bonds selected by the Trustee for redemption under Article IV, or any Bonds during the period established by the Trustee for the selection of Bonds for redemption. -13- Section 2.07. Temporary Bonds. The Bonds may be issued initially in temporary form exchangeable for definitive Bonds when ready for delivery. Any temporary Bond may be printed, lithographed or typewritten, shall be of such denomination as may be determined by the City and may contain such reference to any of the provisions of this Indenture as may be appropriate. A temporary Bond may be in the form of a single registered bond payable in installments, each on the date, in the amount and at the rate of interest established for the Bonds maturing on such date. Every temporary Bond shall be executed by the City and authenticated by the Trustee upon the same conditions and in the same manner as the definitive Bonds. If the City issues temporary Bonds, it will execute and deliver definitive Bonds as promptly thereafter as practicable, and thereupon the temporary Bonds may be surrendered, for cancellation, in exchange therefor at the Trust Office, and the Trustee shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations of the same maturity or maturities. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under this Indenture as definitive Bonds authenticated and delivered hereunder. Section 2.08. Bond Registration Books. The Trustee will keep or cause to be kept at its Trust Office sufficient books for the registration and transfer of the Bonds, which shall at all times during regular business hours be open to inspection by the City upon reasonable notice; and, upon presentation for such purpose, the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, Bonds as hereinbefore provided. Section 2.09. Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like tenor and authorized denomination in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be canceled by it and destroyed and the Trustee shall provide evidence of such destruction to the City. If any Bond issued hereunder shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the City and the Trustee and, if such evidence be satisfactory to the Trustee and indemnity for the City and the Trustee satisfactory to the Trustee shall be given, the City, at the expense of the Bond Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like tenor in lieu of and in substitution for the Bond so lost, destroyed or stolen (or if any such Bond shall have matured, instead of issuing a substitute Bond, the Trustee may pay the same without surrender thereof upon receipt of the aforementioned indemnity). The City may require payment of a reasonable fee for each new Bond issued under this Section 2.09 and of the expenses which may be incurred by the City and the Trustee in connection therewith. Any Bond issued under the provisions of this Section 2.09 in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original contractual obligation on the part of the City whether or not the Bond alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds secured by this Indenture. Section 2.10. Book -Entry System. Notwithstanding any provision of this Indenture to the contrary: (a) At the request of the Original Purchaser, the Bonds shall be initially issued registered in the name of "Cede & Co.," as nominee of The Depository Trust Company, the depository designated by the Original Purchaser, and shall be evidenced by one certificate maturing on each of the maturity dates set forth in Section 2.02 hereof to be in a denomination corresponding to the total principal therein designated to mature on such date. Registered ownership of such Bonds, or any portions thereof, may not thereafter be transferred except: -14- (i) to any successor of The Depository Trust Company or its nominee, or of any abstitute depository designated pursuant to paragraph (ii) of this subsection (a) `substitute depository"); provided that any successor of The Depository Trust .ompany or substitute depository shall be qualified under any applicable laws to rovide the service proposed to be provided by it; (ii) to any substitute depository designated in a written request of the City, upon the resignation of The Depository Trust Company or its successor (or any substitute .epository or its successor) from its functions as depository or (ii) a determination by Ze City that The Depository Trust Company or its successor is no longer able to carry ut its functions as depository; provided that any such substitute depository shall be ualified under any applicable laws to provide the services proposed to be provided by :; or (iii) to any person as provided below, upon (A) the resignation of The Depository Trust Company or its successor (or any substitute depository or its successor) from its functions as depository or (B) a determination by the City that The Depository Trust Company or its successor is no longer able to carry out its functions as depository; provided that no substitute depository which is not objected to by the City and the Trustee can be obtained. (b) In the case of any transfer pursuant to paragraph (i) or paragraph (ii) of subsection (a) of this Section 2.10, upon receipt of all Outstanding Bonds by the Trustee, together with a written request of an Authorized Officer of the City to the Trustee, a single new Bond shall be issued, authenticated and delivered for each maturity of such Bond then outstanding, registered in the name of such successor or such substitute depository or their nominees, as the case may be, all as specified in such written request of an Authorized Officer of the City. In the case of any transfer pursuant to paragraph (iii) of subsection (a) of this Section 2.10, upon receipt of all Outstanding Bonds by the Trustee together with a written request of an Authorized Officer of the City, new Bonds shall be issued, authenticated and delivered in such denominations and registered in the names of such persons as are requested in a written request of the City provided the Trustee shall not be required to deliver such new Bonds within a period less than sixty (60) days from the date of receipt of such a written request of an Authorized Officer of the City. (c) The City and the Trustee shall be entitled to treat the person in whose name any Bond is registered as the absolute Owner thereof for all purposes of this Indenture and any applicable laws, notwithstanding any notice to the contrary received by the Trustee or the City; and the City and the Trustee shall have no responsibility for transmitting payments to, communication with, notifying or otherwise dealing with any beneficial owners of the Bonds. Neither the City nor the Trustee will have any responsibility or obligations, legal or otherwise, to the beneficial owners or to any other party including The Depository Trust Company or its successor (or substitute depository or its successor), except for the registered owner of any Bond. (d) So long as all outstanding Bonds are registered in the name of Cede & Co. or its registered assign, the City and the Trustee shall reasonably cooperate with Cede & Co., as sole registered Owner, or its registered assign in effecting payment of the principal and interest due with respect to the Bonds by arranging for payment in such manner that funds for such payments are properly identified and are made immediately available on the date they are due. (e) So long as all Outstanding Bonds are registered in the name of Cede & Co. or its registered assigns (hereinafter, for purposes of this paragraph (e), the "Owner"): -15- (i) All notices and payments addressed to the Owners shall contain the Bonds' CUSIP number. (ii) Notices to the Owner shall be forwarded in the manner set forth in the form of blanket issuer letter of representations (prepared by The Depository Trust Company) executed by the City and received and accepted by The Depository Trust Company. IIM ARTICLE III ISSUE OF BONDS; APPLICATION OF PROCEEDS; COSTS OF ISSUANCE FUND Section 3.01. Issuance of Bonds. At any time after the adoption, execution and delivery of this Indenture, the City may execute and the Trustee, upon Request of the City, shall authenticate and deliver Bonds in the aggregate principal amount of dollars Section 3.02. Application of Proceeds of Bonds. Upon the receipt of payment for the Bonds on the Closing Date of $ being the principal amount of the Bonds of $ .00, less an underwriter's discount of $. plus a net original issue premium of $ the Trustee shall apply the proceeds of sale thereof as follows: (a) The Trustee shall deposit to the Costs of Issuance Fund the sum of $ ; and (b) The Trustee shall transfer to the Escrow Bank the sum of $ for deposit in the Escrow Fund. The Trustee may establish temporary funds or accounts on its records to facilitate such transfer. Section 3.03. Establishment and Application of Costs of Issuance Fund. (a) The Trustee shall establish, maintain and hold in trust a separate fund designated as the "Costs of Issuance Fund." The moneys in the Costs of Issuance shall be used and withdrawn by the Trustee to pay Costs of Issuance upon receipt by the Trustee of a Requisition of the City stating the person to whom payment is to be made, the amount to be paid, the purpose for which the obligation was incurred and that such payment is a proper charge against said account. Each such Requisition of the City shall be sufficient evidence to the Trustee of the facts stated therein and the Trustee shall have no duty to confirm the accuracy of such facts. (b) At the end of three months from the Closing Date, or upon earlier receipt of a Certificate of the City stating that amounts in the Costs of Issuance Fund are no longer required for the payment of Costs of Issuance, the Costs of Issuance Fund shall be closed and any amounts then remaining in the Costs of Issuance Fund shall be transferred to the Bond Fund. Section 3.04. Validity of Bonds. (a) The City has reviewed all proceedings heretofore taken relative to the authorization of the Bonds and has found, as a result of such review, and hereby finds and determines that all acts, conditions and things required by law to exist, happen or be performed precedent to and in the issuance of the Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and the City is now authorized, pursuant to each and every requirement of the Refunding Bond Law to issue the Bonds in the form and manner provided in this Indenture and the Bonds shall be entitled to the benefit, protection and security of the provisions of this Indenture. (b) From and after the issuance of the Bonds, the findings and determinations of the City respecting the Bonds shall be conclusive evidence of the existence of the facts so found and determined in any action or proceeding in any court in which the validity of the Bonds is at issue, and no bona fide purchaser of any of the Bonds shall be required to see to the existence of any fact or to the performance of any condition or to the taking of any proceeding required -17- prior to such issuance or to the application of the proceeds of sale of the Bonds. The recital contained in the Bonds that the same are issued pursuant to the Refunding Bond Law and this Indenture shall be conclusive evidence of their validity and of the regularity of their issuance and all Bonds shall be incontestable from and after their issuance. The Bonds shall be deemed to be issued, within the meaning of this Indenture, whenever the definitive Bonds (or any temporary Bonds exchangeable therefor) have been delivered to the purchaser thereof and the proceeds of sale thereof received. SEE ARTICLE IV REDEMPTION OF BONDS ion 4.01. Redemption. lal Optional Redemption. The Bonds maturing on or after April 1, ,are subject to redemption prior to their respective maturity dates, at the option of the City, as a whole or in part on any date or in part, in such order of maturity as shall be selected by the City (or in inverse order of maturity if the City shall fail to select a particular order) and by lot within a maturity, on or after April 1, , from any source of available funds, at a redemption price equal to the principal amount of the Bonds to be redeemed, plus accrued interest thereon to the date of redemption, without premium. (b) Sinking Fund Redemption. The Bonds maturing on April 1, (the "Term Bonds") are subject to mandatory redemption, in part by lot, from Sinking Account payments set forth in the following schedule on April 1, and on each April 1 thereafter to and including April 1, at a redemption price equal to the principal amount thereof to be redeemed (without premium), together with interest accrued thereon to the date fixed for redemption; provided, however, that if some but not all of the Term Bonds have been redeemed pursuant to subsection (a) above, the total amount of Sinking Account payments to be made subsequent to such redemption shall be reduced in an amount equal to the principal amount of the Term Bonds so redeemed by reducing each such future Sinking Account payment on a pro rata basis (as nearly as practicable) in integral multiples of $5,000, as shall be designated pursuant to written notice filed by the City with the Trustee. Sinking Account Redemption Date (April 1) Maturity Principal Amount to be Redeemed Section 4.02. Selection of Bonds for Redemption. Whenever provision is made in this Indenture for the redemption of less than all of the Bonds or any given portion thereof, and unless otherwise specified in Section 4.01, the Trustee shall select the Bonds to be redeemed, from all Bonds of or such given portion thereof not previously called for redemption, by lot in any manner which the Trustee in its sole discretion shall deem appropriate and fair. The Trustee shall promptly notify the City in writing of the Bonds or portions thereof so selected for redemption. Section 4.03. Notice of Redemption. (a) Written notice of redemption shall be given by the City to the Trustee at least thirty (30) days prior to the date of redemption (unless a shorter time shall be acceptable to the Trustee in the sole determination of the Trustee). Unless waived by the Owner, notice of any such redemption shall be given by the Trustee on behalf of the City by mailing a copy of a redemption notice by first class mail, postage prepaid, at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the Bond or Bonds to be redeemed at the address shown on the Bond Registration Books. -19- All notices of redemption shall be dated and shall state: (i) the redemption date, (ii) the redemption price, (iii) if less than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed, (iv) that on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption, and that interest thereon shall cease to accrue from and after said date, and (v) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the Trust Office. Notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified, and from and after such date (unless the City shall default in the payment of the redemption price) interest with respect to such Bonds or portions of Bonds shall cease to accrue and be payable. Upon surrender of such Bonds for redemption in accordance with said notice, such Bonds shall be paid by the Trustee at the redemption price. Installments of interest due on or prior to the redemption date shall be payable as herein provided for payment of interest. Upon surrender for any partial redemption of any Bond, there shall be prepared for the Owner a new Bond or Bonds of the same maturity in the amount of the unredeemed principal. All Bonds which have been redeemed shall be canceled and destroyed by the Trustee and shall not be reissued. (b) Notice of redemption of Bonds shall be given by the Trustee, at the expense of the City, for and on behalf of the City. (c) Notwithstanding the foregoing, in the case of any optional redemption of the Bonds under Section 4.01(a), the notice of redemption may state that the redemption is conditioned upon receipt by the Trustee of sufficient moneys to redeem the Bonds to be redeemed on the anticipated redemption date, and that the optional redemption shall not occur if, by no later than the scheduled redemption date, sufficient moneys to redeem such Bonds have not been deposited with the Trustee. In the event that the Trustee does not receive sufficient funds by the scheduled optional redemption date to so redeem the Bonds to be optionally redeemed, such event shall not constitute an Event of Default; the Trustee shall send written notice to the Owners, to the effect that the redemption did not occur as anticipated, and the Bonds for which notice of optional redemption was given shall remain Outstanding for all purposes of this Indenture. Section 4.04. Partial Redemption of Bonds. Upon surrender of any Bond redeemed in part only, the City shall execute and the Trustee shall authenticate and deliver to the Owner thereof, at the expense of the City, a new Bond or Bonds of authorized denominations, and of the same maturity, equal in aggregate principal amount to the unredeemed portion of the Bond surrendered. The Owner shall not be required to submit any Bond to reflect mandatory sinking account payments. Section 4.05. Effect of Redemption. Notice of redemption having been duly given as aforesaid, and moneys for payment of the redemption price of, together with interest accrued to the redemption date on, the Bonds (or portions thereof) so called for redemption being held by the Trustee, on the redemption date designated in such notice, the Bonds (or portions thereof) so called for redemption shall become due and payable at the redemption price specified in such notice plus interest accrued thereon to the redemption date, interest on the Bonds so called for redemption shall cease to accrue, said Bonds (or portions thereof) shall cease to be entitled to any benefit or security under this Indenture, and the Owner of said Bonds shall have no rights in respect thereof except to receive payment of said redemption price. -20- All Bonds redeemed pursuant to the provisions of this Article IV shall be canceled upon surrender thereof and destroyed with a certificate of destruction delivered to or upon the Order of the City. -21- ARTICLE V GROSS REVENUES; NET REVENUES Section 5.01. Pledge of Net Revenues. The Bonds and any Parity Obligations shall be secured by a first pledge of all of the Net Revenues. In addition, the Bonds shall be secured by a pledge of all of the moneys in all funds and accounts held by the Trustee hereunder, including all amounts derived from the investment of such moneys. Such pledge shall constitute a lien on the Net Revenues and such other moneys for the payment of the principal of and interest and premium (if any) on the Bonds and any Parity Obligations in accordance with the terms hereof. The Bonds shall be equally secured by a pledge, charge and lien upon the Net Revenues, without priority for number or date, shall be and are secured by an exclusive pledge, charge and lien upon the Net Revenues and such moneys, except as set forth in this Section 5.01. So long as any of the Bonds or any Parity Obligations are Outstanding, the Net Revenues and such moneys shall not be used for any other purpose, except as set forth in this Section 5.01 except, that out of the Net Revenues, there may be apportioned such sums, for such purposes, as are expressly permitted by Section 5.02. In consideration of the acceptance of the Bonds by those who shall hold the same from time to time, this Indenture shall be deemed to be and shall constitute a contract between the City and the Owners from time to time of the Bonds and the covenants and agreements herein set forth to be performed by or on behalf of the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution and delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. The Trustee shall establish and maintain the Bond Fund and, within the Bond Fund, the Interest Account, the Principal Account and the Sinking Account. Section 5.02. Receipt, Deposit and Application of Gross Revenues and Net Revenues. (a) Application of Gross Revenues. All of the Gross Revenues shall be deposited by the City immediately upon receipt in the Water Fund. All Gross Revenues shall be held in trust by the City in the Water Fund and shall be applied, transferred, used and withdrawn only for the following purposes: (i) Maintenance and Operation Costs. The City shall first pay from the moneys in the Water Fund the budgeted Maintenance and Operation Costs as such Maintenance and Operation Costs become due and payable. (ii) Payment of Debt Service. On or before the 5th Business Day preceding each Interest Payment Date, the City shall withdraw from the Water Fund and transfer to the Trustee, for deposit in the Bond Fund, an amount which, together with the balance then on deposit in the Bond Fund, the Interest Account, the Principal Account and the Sinking Account (other than amounts required for payment of principal of or interest on any Bonds which have matured but which have not been presented for payment), is equal to the aggregate amount of principal of and interest coming due and payable on the Bonds and shall withdraw from the Water Fund and transfer amounts required for the payment of debt service on any Parity Obligations. The transfers required to pay debt service on the Bonds and any Parity Obligations shall be made without preference or priority and, in the event moneys in the Water Fund are not sufficient to pay the debt service requirement for the Bonds and any Parity Obligations, the City shall pay such -77- amounts on a pro rata basis based on the debt service requirements for the Bonds and each outstanding Parity Obligations. (iii) Surplus. As long as all of the foregoing payments, allocations and transfers are made at the times and in the manner set forth above, any moneys remaining in the Water Fund may at any time be treated as surplus and applied for any lawful purpose. (b) Application of Moneys in the Bond Fund. On or before the Business Day preceding each Interest Payment Date, the Trustee shall transfer from the Bond Fund and deposit into the following respective accounts (each of which the Trustee shall establish and maintain within the Bond Fund), the following amounts, in the following order of priority, the requirements of each such account (including the making up of any deficiencies in any such account resulting from lack of Net Revenues sufficient to make any earlier required deposit) at the time of deposit to be satisfied before any transfer is made to any account subsequent in priority: First: to the Interest Account, the aggregate amount of interest becoming due and payable on the next succeeding Interest Payment Date on all Bonds then Outstanding; Second: to the Principal Account, the aggregate amount of principal becoming due and payable on the Outstanding Bonds on the next succeeding Interest Payment Date, if any; and Third: to the Sinking Account, the aggregate amount of sinking fund installment becoming due and payable on the Outstanding Bonds on the next succeeding Interest Payment Date, if any. Section 5.03. Application of Interest Account. All amounts in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased prior to maturity pursuant to this Indenture). Section 5.04. Application of Principal Account. All amounts in the Principal Account shall be used and withdrawn by the Trustee solely for the purposes of paying the principal of the Bonds when due and payable. Section 5.05. Application of Sinking Account. All amounts in the Sinking Account shall be used and withdrawn by the Trustee solely for the purposes of paying the sinking fund installments of the Bonds when due and payable. Notwithstanding the foregoing, if some but not all of the Bonds have been theretofore redeemed pursuant to Sections 4.01(a), the total amount of all future mandatory Sinking Account payments shall be reduced by the aggregate principal amount of Bonds so redeemed, allocated among such mandatory Sinking Account payments on a pro rata basis in integral multiples of $5,000 as determined by the City (notice of which determination shall be given to the Trustee). In the event of a redemption pursuant to Section 4.01(a) the City shall provide the Trustee with a revised sinking fund schedule giving effect to the optional redemption so completed. Any amounts remaining in the Sinking Account when all of the Bonds are no longer Outstanding shall be withdrawn by the Trustee and transferred to the Water Fund. Section 5.07. Investment of Moneys in Funds and Accounts. All moneys in any of the funds and accounts established pursuant to this Indenture shall, upon Request of the City provided at least two Business Days prior to the date of investment, be invested by the Trustee, -23- but solely in Permitted Investments. In the absence of any such directions from the City, the Trustee shall invest any such moneys in the money market fund set forth in the letter of authorization and direction executed by the City and delivered to the Trustee. If no specific money market fund had been specified by the City, the Trustee shall make a request to the City for investment directions and, if no investment directions are provided within 10 days, such amount shall be held in cash, uninvested during such 10 day period and thereafter, until specific investment directions are provided by the City to the Trustee. All Permitted Investments shall be acquired subject to the limitations as to maturities hereinafter set forth in this Section 5.07 and such additional limitations or requirements consistent with the foregoing as may be established by Request of the City. Moneys in all funds and accounts shall be invested in Permitted Investments maturing not later than the date on which it is estimated that such moneys will be required by the Trustee. All interest, profits and other income received from the investment of moneys in any other fund or account established pursuant to this Indenture shall be deposited when received in the Bond Fund. Notwithstanding anything to the contrary contained in this paragraph, an amount of interest received with respect to any Permitted Investment equal to the amount of accrued interest, if any, paid as part of the purchase price of such Permitted Investment shall be credited to the fund or account for the credit of which such Permitted Investment was acquired. The Trustee may commingle any of the funds or accounts established pursuant to this Indenture into a separate fund or funds for investment purposes only, provided that all funds or accounts held by the Trustee hereunder shall be accounted for separately as required by this Indenture. The Trustee or an affiliate may act as principal or agent in the making or disposing of any investment. The Trustee may sell, or present for redemption, any Permitted Investments so purchased whenever it shall be necessary to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the fund or account to which such Permitted Investment is credited, and, subject to the provisions of Section 9.03, the Trustee shall not be liable or responsible for any loss resulting from such investment. The City acknowledges that, to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grants the City the right to receive brokerage confirmations of security transactions as they occur, the City specifically waives receipt of such confirmations to the extent permitted by law. The Trustee shall furnish the City periodic cash transaction statements which include detail for all investment transactions effected by the Trustee or brokers selected by the City. Upon the City's election, such statements will be delivered via the Trustee's online service and upon electing such service, paper statements will be provided only upon request. The City waives the right to receive brokerage confirmations of security transactions effected by the Trustee as they occur, to the extent permitted by law. The City further understands that trade confirmations for securities transactions effected by the Trustee will be available upon request and at no additional cost and other trade confirmations may be obtained from the applicable broker. The Trustee or any of its affiliates may act as sponsor, advisor or manager in connection with any investments made by the Trustee hereunder. -24- ARTICLE VI COVENANTS OF THE CITY; SPECIAL TAX COVENANTS Section 6.01. Punctual Payment. The City shall punctually pay or cause to be paid the principal and interest to become due in respect of all the Bonds, in strict conformity with the terms of the Bonds and of this Indenture, according to the true intent and meaning thereof, but only out of Net Revenues and other assets pledged for such payment as provided in this Indenture. Section 6.02. Extension of Payment of Bonds. The City shall not directly or indirectly extend or assent to the extension of the maturity of any of the Bonds or the time of payment of any of the claims for interest by the purchase or funding of such Bonds or claims for interest or by any other arrangement and in case the maturity of any of the Bonds or the time of payment of any such claims for interest shall be extended, such Bonds or claims for interest shall not be entitled, in case of any default hereunder, to the benefits of this Indenture, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest thereon which shall not have been so extended. Nothing in this Section 6.02 shall be deemed to limit the right of the City to issue Bonds for the purpose of refunding any Outstanding Bonds, and such issuance shall not be deemed to constitute an extension of maturity of Bonds. Section 6.03. Discharge of Claims. The City covenants that in order to fully preserve and protect the priority and security of the Bonds the City shall pay from the Net Revenues and discharge all lawful claims for labor, materials and supplies furnished for or in connection with the Enterprise which, if unpaid, may become a lien or charge upon the Net Revenues prior or superior to the lien of the Bonds and impair the security of the Bonds. The City shall also pay from the Net Revenues all taxes and assessments or other governmental charges lawfully levied or assessed upon or in respect of the Enterprise or upon any part thereof or upon any of the Net Revenues therefrom. Section 6.04. Operation of Enterprise in Efficient and Economical Manner. The City covenants and agrees to operate, or cause to be operated, the Enterprise in an efficient and economical manner and to operate, maintain and preserve the Enterprise in good repair and working order. Section 6.05. Against Encumbrance. Except as provided herein, the City covenants that the property, facilities and improvements of the Enterprise shall not be voluntarily mortgaged or otherwise encumbered, leased, pledged, any charge placed thereon, or disposed of as a whole or substantially as a whole unless: (a) the City shall cause to be filed with the Trustee written evidence from Moody's, if Moody's is rating the Bonds, and/or S&P, if S&P is rating the Bonds, that such sale or other disposition will not cause a reduction or withdrawal of the uninsured rating then assigned to the Bonds by each such rating agency; and (b) such sale or other disposition shall be so arranged as to provide for a continuance of payments into the Bond Fund sufficient in amount to permit payment therefrom of the principal of and interest on the Outstanding Bonds, and also to provide for such payments into the funds as are required under the terms of this Indenture. Notwithstanding the foregoing, the City may lease real property constituting a portion of the Enterprise; provided that the lease payments shall be considered Gross Revenues hereunder. The City further covenants that the Net Revenues or any other funds pledged or otherwise made available to secure payment of the principal of and interest on the Outstanding Bonds shall not be mortgaged, encumbered, sold, leased, pledged, any charge placed thereon, -25- or disposed of or used except as authorized by the terms of this Indenture. The City further covenants that it will not enter into any agreement which impairs the operation of the Enterprise or any part of it necessary to secure adequate Net Revenues to pay the principal and interest of the Bonds or which otherwise would impair the rights of the Bond Owners with respect to the Net Revenues. Section 6.06. Records and Accounts. The City covenants that it shall keep proper books of record and accounts of the Enterprise, separate from all other records and accounts, in which complete and correct entries shall be made of all transactions relating to the Enterprise. Said books shall, upon reasonable request, be subject to the inspection of the Owners of not less than ten percent (10%) of the Outstanding Bonds or their representatives authorized in writing. The City covenants that it will cause the books and accounts of the Enterprise to be audited annually by an Independent Accountant and will make available for inspection by the Bond Owners at the Trust Office, upon reasonable request, a copy of the report of such Independent Accountant. Any such audit may be combined with and be a part of the general audit of the City's financial records. The City covenants that it will cause to be prepared annually, not more than one hundred eighty (180) days after the close of each Fiscal Year a summary statement showing the amount of Gross Revenues and the amount of all other funds collected which are required to be pledged or otherwise made available as security for payment of principal of and interest on the Bonds, the disbursements from the Gross Revenues and other funds in reasonable detail, and a general statement of the financial and physical condition of the Enterprise. The City shall furnish a copy of the statement to any Bond Owner upon written request. Section 6.07. Rates and Charges. (a) Covenant Regarding Gross Revenues. The City covenants to fix, prescribe, revise and collect rates, fees and charges for the Enterprise as a whole for the services and improvements furnished by the Enterprise during each Fiscal Year which are at least sufficient, after making allowances for contingencies and error in the estimates, to yield Gross Revenues that are sufficient to pay the following amounts in the following order of priority: (i) all anticipated Maintenance and Operation Costs of the Enterprise for such Fiscal Year; (ii) Debt Service payments on the Bonds and any Parity Obligations as they become due and payable during such Fiscal Year, without preference or priority, except to the extent such Debt Service payments are payable from the proceeds of the Bonds or such Parity Obligations, as applicable, or from any other source of legally available funds of the City that have been deposited with the Trustee or otherwise segregated for purposes prior to the commencement of such Fiscal Year (not including a debt service reserve fund); and (iv) all other payments required to meet any other obligations of the City which are charges, liens, encumbrances upon, or which are otherwise payable, from the Revenues during such Fiscal Year. (b) Covenant Regarding Net Revenues. In addition, the City covenants to fix, prescribe, revise and collect, or cause to be fixed, prescribed, revised and collected, rates, fees and charges for the services and improvements furnished by the Enterprise during each Fiscal Year which are sufficient to yield Net Revenues which are at least equal to one hundred twenty percent -26- (120%) of the total Debt Service Payments on the Bonds and any debt service on Parity Obligations coming due and payable in such Fiscal Year. Section 6.08. Limitations on Future Obligations Secured by Net Revenues. (a) No Obligations Superior to Bonds. In order to protect further the availability of the Net Revenues and the security for the Bonds and any Parity Obligations, the City covenants that no additional bonds or other indebtedness that are payable out of the Net Revenues in whole or in part will be issued or incurred on a senior basis to the Bonds and any Parity Obligations. (b) Parity Obligations. Additional obligations may be issued on a parity with the Bonds and any then existing Parity Obligations subject to the following specific conditions which are hereby made conditions precedent to the issuance and delivery of such Parity Obligations, except that the City need not comply with subparagraph (ii) if the proposed Parity Obligations are incurred to prepay or post a security deposit for the payment of the Bonds or Parity Obligations: (i) The City shall be in compliance with all covenants set forth in this Indenture. (ii) The Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the instrument issuing such Parity Obligations are issued, as shown by the books of the City, plus, at the option of the City, either or both of the items hereinafter in this covenant designated (A) and (B), but excluding connection charges, shall at least equal one hundred twenty percent (120%) of the amount of Maximum Annual Debt Service on all Bonds and Parity Obligations to be Outstanding immediately subsequent to the issuance of such Parity Obligations. The items any or all of which may be added to such Net Revenues for the purpose of issuing or incurring Parity Obligations hereunder are the following: (A) An allowance for Net Revenues from any additions to or improvements or extensions of the Enterprise to be made with the proceeds of such Parity Obligations, and also for Net Revenues from any such additions, improvements or extensions which have been made from moneys from any source but in any case which, during all or any part of such Fiscal Year or such twelve (12) month period, were not in service, all in an amount equal to seventy percent (70%) of the estimated additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first thirty-six (36) month period in which each addition, improvement or extension is respectively to be in operation, all as shown in the written report of an Independent Financial Consultant engaged by the City. (B) An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional indebtedness but which, during all or any part of such Fiscal Year or such twelve (12) month period, was not in effect, in an amount equal to the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year or such twelve (12) month period, all as shown in the written report of an Independent Financial Consultant engaged by the City. (iii) The instrument providing for the issuance of such Parity Obligations shall provide that: -27- (A) The proceeds of such Parity Obligations shall be applied to the acquisition, construction, improvement, financing or refinancing of additional facilities, improvements or extensions of existing facilities within the Enterprise, or otherwise for facilities, improvements or property which the City determines are of benefit to the Enterprise, or for the purpose of refunding any Bonds or Parity Obligations in whole or in part, including all costs (including costs of issuing such Parity Obligations and including capitalized interest on such Parity Obligations during any period which the City deems necessary or advisable) relating thereto; (B) Interest on such Parity Obligations shall be payable on April 1 and October 1 in each year of the term of such Parity Obligations except the first year, during which year interest may be payable on any April 1 or October 1; and (C) The principal of such Parity Obligations shall be payable on April 1 in any year in which principal is payable. (iv) A reserve fund may, but shall not be required to, be established for such Parity Obligations. (c) Subordinate Obligations. The City further covenants that the City shall not issue or incur any Subordinate Obligations unless Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution pursuant to which instrument such Subordinate Obligations are issued or incurred, as shown by the books of the City shall, after deducting all amounts required for the payment of the Bonds and any Parity Obligations, have amounted to at least 1.0 times the sum of the maximum annual debt service on all Subordinate Obligations outstanding immediately subsequent to the incurring of such additional obligations. An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional obligations but which, during all or any part of such Fiscal Year, was not in effect, may be added in an amount equal to 100% of the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year and any period prior to the incurring of such additional obligations, as shown by the certificate or opinion of a qualified independent consultant employed by the City. Section 6.09. Further Assurances. The City will adopt, make, execute and deliver any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Indenture, and for the better assuring and confirming unto the Owners of the Bonds of the rights and benefits provided in this Indenture. Section 6.10. Waiver of Laws. The City shall not at any time insist upon or plead in any manner whatsoever, or claim or take the benefit or advantage of, any stay or extension law now or at any time hereafter in force that may affect the covenants and agreements contained in this Indenture or in the Bonds, and all benefit or advantage of any such law or laws is hereby expressly waived by the City to the extent permitted by law. Section 6.11. Private Activity Bond Limitation. The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private business tests of Section 141(b) of the Code. -28- Pr Section 6.12. Private Loan Financing Limitation. The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private loan financing test of Section 141(c) of the Code. Section 6.13. Federal Guarantee Prohibition. The City shall not take any action or permit or suffer any action to be taken if the result of the same would be to cause any of the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Code. Section 6.14. Rebate Requirement. The City shall take any and all actions necessary to assure compliance with Section 148(f) of the Code, relating to the rebate of excess investment earnings, if any, to the federal government. Section 6.15. No Arbitrage. The City shall not take, or permit or suffer to be taken by the Trustee or otherwise, any action with respect to the proceeds of the Bonds which, if such action had been reasonably expected to have been taken, or had been deliberately and intentionally taken, on the Closing Date would have caused the Bonds, to be "arbitrage bonds" within the meaning of Section 148 of the Code. Section 6.16. Maintenance of Tax -Exemption. The City shall take all actions necessary to assure the exclusion of interest on the Bonds from the gross income of the Owners of the Bonds to the same extent as such interest is permitted to be excluded from gross income under the Code as in effect on the Closing Date. Section 6.17. Continuing Disclosure. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of the Indenture, failure of the City to comply with the Continuing Disclosure Certificate shall not be considered an event of default; however, any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate to compel performance, including seeking mandate or specific performance by court order. -29- ARTICLE VII MAINTENANCE; TAXES; INSURANCE AND CONDEMNATION Section 7.01. Maintenance and Operation of the Enterprise. The City covenants and agrees that it will operate and maintain the Enterprise in accordance with all applicable governmental laws, ordinances, approvals, rules, regulations and requirements including, without limitation, such zoning, sanitary, pollution and safety ordinances and laws and such rules and regulations thereunder as may be binding upon the City. Section 7.02. Taxes, Assessments, Other Governmental Charges and Utility Charges. The City covenants and agrees that it will pay and discharge all taxes, assessments, governmental charges of any kind whatsoever, and utility charges which may be or have been assessed or which may have become liens upon the Enterprise or the interest therein of the Trustee or of the Owners of the Bonds, and will make such payments or cause such payments to be made, respectively, in due time to prevent any delinquency thereon or any forfeiture or sale of the Enterprise or any part thereof, and upon request, will furnish to the Trustee receipts for all such payments, or other evidence satisfactory to the Trustee; provided, however, that the City shall not be required to pay any tax, assessment, rate or charge as herein provided as long as it shall in good faith contest the validity thereof, provided that the City shall have set aside adequate reserves with respect thereto. Section 7.03. Public Liability and Property Damage Insurance. The City shall maintain or cause to be maintained, so long as any Bonds or Parity Obligations remain outstanding, but only if and to the extent available at reasonable cost from reputable insurers, a standard comprehensive general insurance policy or policies in protection of the City and its members, officers, agents, assignees and employees. Said policy or policies shall provide for indemnification of said parties against direct or contingent loss or liability for damages for bodily and personal injury, death or property damage occasioned by reason of the operation of the Enterprise. Said policy or policies shall provide coverage in such liability amounts and shall be subject to such deductibles as shall be customary with respect to works and property of a like character. Such liability insurance may be maintained as part of or in conjunction with any other liability insurance coverage carried by the City, and may be maintained in whole or in part in the form of self-insurance by the City, in the form of the participation by the City in a joint powers agency or other program providing pooled insurance. The proceeds of such liability insurance shall be applied toward extinguishment or satisfaction of the liability with respect to which such proceeds have been paid. Section 7.04. Casualty Insurance. The City shall procure and maintain or cause to be procured and maintained, so long as any Bonds or Parity Obligations remain outstanding, but only in the event and to the extent available from reputable insurers at reasonable cost, casualty insurance against loss or damage to any improvements constituting any part of the Enterprise, covering such hazards as are customarily covered with respect to works and property of like character. Such insurance may be subject to deductible clauses which are customary with respect to works and property of a like character. Such insurance may be maintained as part of or in conjunction with any other casualty insurance coverage carried by the City and may be maintained, in whole or in part, in the form of self-insurance by the City, subject to the provisions of Section 7.05, or in the form of the participation by the City in a joint powers agency or other program providing pooled insurance. All amounts collected from insurance against accident to or destruction of any portion of the Enterprise shall be used to repair, rebuild or replace such damaged or destroyed portion of the Enterprise. -30- Section 7.05. Insurance Net Proceeds; Form of Policies. The City shall pay or cause to be paid when due the premiums for all insurance policies. The City shall annually, on or before April 1, deliver to the Trustee a certificate to the effect that the City has complied with the requirements of Sections 7.03 and 7.04 hereof. The Trustee shall be entitled to rely upon such Certificate of the City as to the City's compliance with Sections 7.03 and 7.04 hereof. In the event that any insurance required pursuant to Section 7.03 or 7.04 shall be provided in the form of self-insurance, the City shall file with the Trustee annually, within ninety (90) days following the close of each Fiscal Year, a statement of an independent actuarial consultant identifying the extent of such self-insurance and stating the determination that the City maintains sufficient reserves with respect thereto. In the event that any such insurance shall be provided in the form of self-insurance by the City, the City shall not be obligated to make any payment with respect to any insured event except from Net Revenues or from such reserves. Section 7.06. Eminent Domain. Any amounts received as awards as a result of the taking of all or any part of the Enterprise by the lawful exercise of eminent domain, at the election of the City (evidenced by a Written Certificate of the City filed with the Trustee and the City) shall be used for the lease, acquisition or construction of improvements or extension of the Enterprise. -31- ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF BONDOWNERS Section 8.01. Events of Default. The following events shall be Events of Default: (a) default in the due and punctual payment of the principal of any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by declaration or otherwise, in the amounts and at the times provided therefor; (b) default in the due and punctual payment of any installment of interest on any Bond when and as such interest installment shall become due and payable; (c) default by the City in the observance of any of the covenants, agreements or conditions on its part in this Indenture or in the Bonds contained (other than as referred to in subsections (a) or (b) of this Section 8.01), if such default shall have continued for a period of sixty (60) consecutive days after written notice thereof, specifying such default and requiring the same to be remedied, shall have been given to the City by the Trustee, or to the City and the Trustee by the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding; (d) abandonment by the City of the Enterprise, or any substantial part thereof, and such abandonment shall continue for a period of sixty (60) consecutive days after written notice thereof shall have been given to the City by the Trustee, or to the City and the Trustee by the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding, unless the City shall have assumed all of the City's obligations hereunder; provided, however, that abandonment by the City shall not constitute an Event of Default if such abandonment was caused by unforeseeable causes beyond its control and without its fault or negligence, including, but not limited to, Acts of God or of the public enemy or terrorists, acts of a government, acts of the other party, fires, floods, earthquakes, explosion, mob violence, riot, inability to procure or general sabotage or rationing of labor, equipment, facilities, sources of energy, material or supplies in the open market and unusually severe weather or any similar even and/or occurrences beyond the control of the City; or (e) the City's filing a petition in voluntary bankruptcy, for the composition of its affairs or for its corporate reorganization under any state or federal bankruptcy or insolvency law, or making an assignment for the benefit of creditors, or admitting in writing to its insolvency or inability to pay debts as they mature, or consenting in writing to the appointment of a trustee or receiver for itself or for the whole or any substantial part of the Enterprise. Section 8.02. Acceleration of Maturities. If an Event of Default shall occur, then, and in each and every such case during the continuance of such Event of Default, the Trustee or the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding shall be entitled, upon notice in writing to the City, to declare the principal of all of the Bonds then Outstanding, and the interest accrued thereon, to be due and payable immediately, and upon any such declaration the same shall become and shall be immediately due and payable, anything in this Indenture or in the Bonds contained to the contrary notwithstanding. Any such declaration, however, is subject to the condition that if, at any time after such declaration and before any judgment or decree for the payment of the moneys due shall have been obtained or entered, the City shall deposit with the Trustee a sum sufficient to pay all the principal of and installments of interest on the Bonds payment of which is overdue, with -32- interest on such overdue principal at the rate borne by the respective Bonds, and the reasonable charges and expenses of the Trustee, and any and all other defaults known to the Trustee (other than in the payment of principal of and interest on the Bonds due and payable solely by reason of such declaration) shall have been made good or cured to the satisfaction of the Trustee or provision deemed by the Trustee to be adequate shall have been made therefor, then, and in every such case, the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding, by written notice to the City and the Trustee, or the Trustee if such declaration was made by the Trustee, may, on behalf of the Owners of all of the Bonds, rescind and annul such declaration and its consequences and waive such default; but no such rescission and annulment shall extend to or shall affect any subsequent default, or shall impair or exhaust any right or power consequent thereon. Section 8.03. Application of Net Revenues and Other Funds After Default. If an Event of Default shall occur and be continuing, all Net Revenues and any other funds then held or thereafter received by the Trustee under any of the provisions of this Indenture (subject to Section 12.10) shall be applied by the Trustee as follows and in the following order: (a) To the payment of any expenses necessary in the opinion of the Trustee to protect the interests of the Owners of the Bonds and payment of reasonable charges and expenses of the Trustee (including, but not limited to, reasonable fees and disbursements of its counsel, agents and advisors) incurred in and about the performance of its powers and duties under this Indenture; (b) To the payment of the principal of and interest then due on the Bonds (upon presentation of the Bonds to be paid, and stamping thereon of the payment if only partially paid, or surrender thereof if fully paid) subject to the provisions of this Indenture (including Section 6.02), as follows: (i) Unless the principal of all of the Bonds shall have become or have been declared due and payable, First: To the payment to the persons entitled thereto of all installments of interest then due in the order of the maturity of such installments, and, if the amount available shall not be sufficient to pay in full any installment or installments maturing on the same date, then to the payment thereof ratably, according to the amounts due thereon, to the persons entitled thereto, without any discrimination or preference, and Second: To the payment to the persons entitled thereto of the unpaid principal of any Bonds which shall have become due, in the order of their due dates, with interest on the overdue principal at the rate borne by the respective Bonds, and, if the amount available shall not be sufficient to pay in full all the Bonds due on any date, together with such interest, then to the payment thereof ratably, according to the amounts of principal due on such date to the persons entitled thereto, without any discrimination or preference; and (ii) If the principal of all of the Bonds shall have become or have been declared due and payable, to the payment of the principal and interest then due and unpaid upon the Bonds, with interest on the overdue principal at the rate borne by the respective Bonds, and, if the amount available shall not be sufficient to pay in full the whole amount so due and unpaid, then to the payment thereof ratably, without preference or priority of principal over interest, or of interest over principal, or of any installment of interest over any other installment of interest, or of any Bond over any other Bond, -33- according to the amounts due respectively for principal and interest, to the persons entitled thereto without any discrimination or preference. Section 8.04. Trustee to Represent Bondowners. The Trustee is hereby irrevocably appointed (and the successive respective Owners of the Bonds, by taking and holding the same, shall be conclusively deemed to have so appointed the Trustee) as trustee and true and lawful attorney-in-fact of the Owners of the Bonds for the purpose of exercising and prosecuting on their behalf such rights and remedies as may be available to such Owners under the provisions of the Bonds, this Indenture, the Refunding Bond Law and applicable provisions of any other law. Upon the occurrence and continuance of an Event of Default or other occasion giving rise to a right in the Trustee to represent the Bondowners, the Trustee in its discretion may and shall upon the written request of the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds then Outstanding (or, if more than one such request is received, the written request executed by the Owners of the greatest percentage of Bonds then Outstanding in excess of twenty-five percent (25%)), and upon being indemnified to its satisfaction therefor, shall, proceed to protect or enforce its rights or the rights of such Owners by such appropriate action, suit, mandamus or other proceedings as it shall deem most effectual to protect and enforce any such right, at law or in equity, either for the specific performance of any covenant or agreement contained herein, or in aid of the execution of any power herein granted, or for the enforcement of any other appropriate legal or equitable right or remedy vested in the Trustee or in such Owners under this Indenture, the Refunding Bond Law or any other law; and upon instituting such proceeding, the Trustee shall be entitled, as a matter of right, to the appointment of a receiver of the Net Revenues and other assets pledged under this Indenture, pending such proceedings. All rights of action under this Indenture or the Bonds or otherwise may be prosecuted and enforced by the Trustee without the possession of any of the Bonds or the production thereof in any proceeding relating thereto, and any such suit, action or proceeding instituted by the Trustee shall be brought in the name of the Trustee for the benefit and protection of all the Owners of such Bonds, subject to the provisions of this Indenture (including Section 6.02). Section 8.05. Bondowners' Direction of Proceedings. Anything in this Indenture to the contrary notwithstanding, the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have the right, by an instrument or concurrent instruments in writing executed and delivered to the Trustee, to direct the method of conducting all remedial proceedings taken by the Trustee hereunder, provided that such direction shall not be otherwise than in accordance with law and the provisions of this Indenture, and that the Trustee shall have the right to decline to follow any such direction which in the opinion of the Trustee would be unjustly prejudicial to Bondowners not parties to such direction or would expose the Trustee to liability for which it has not been indemnified to its satisfaction. Section 8.06. Limitation on Bondowners' Right to Sue. No Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for the protection or enforcement of any right or remedy under this Indenture, the Refunding Bond Law or any other applicable law with respect to such Bond, unless (1) such Owner shall have given to the Trustee written notice of the occurrence of an Event of Default; (2) the Owners of not less than twenty- five per cent (25%) in aggregate principal amount of the Bonds then Outstanding (or, if more than one such request is received, the written request executed by the Owners of the greatest percentage of Bonds then Outstanding in excess of twenty-five percent (25%)) shall have made written request upon the Trustee to exercise the powers hereinbefore granted or to institute such suit, action or proceeding in its own name; (3) such Owner or said Owners shall have tendered to the Trustee reasonable indemnity against the costs, expenses and liabilities to be incurred in compliance with such request; and (4) the Trustee shall have refused or omitted to comply with such request for a period of sixty (60) days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. ST,a Such notification, request, tender of indemnity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any Owner of Bonds of any remedy hereunder or under law; it being understood and intended that no one or more Owners of Bonds shall have any right in any manner whatever by his or their action to affect, disturb or prejudice the security of this Indenture or the rights of any other Owners of Bonds, or to enforce any right under this Indenture, the Refunding Bond Law, the California Government Code or other applicable law with respect to the Bonds, except in the manner herein provided, and that all proceedings at law or in equity to enforce any such right shall be instituted, had and maintained in the manner herein provided and for the benefit and protection of all Owners of the Outstanding Bonds, subject to the provisions of this Indenture (including Section 6.02). Section 8.07. Absolute Obligation of City. Nothing in Section 8.06 or in any other provision of this Indenture, or in the Bonds, contained shall affect or impair the obligation of the. City, which is absolute and unconditional, to pay the principal of and interest on the Bonds to the respective Owners of the Bonds at their respective dates of maturity, as herein provided, but only out of the Net Revenues and other assets herein pledged therefor, or affect or impair the right of such Owners, which is also absolute and unconditional, to enforce such payment by virtue of the contract embodied in the Bonds. Section 8.08. Termination of Proceedings. In case any proceedings taken by the Trustee or any one or more Bondowners on account of any Event of Default shall have been discontinued or abandoned for any reason or shall have been determined adversely to the Trustee or the Bondowners, then in every such case the City, the Trustee and the Bondowners, subject to any determination in such proceedings, shall be restored to their former positions and rights hereunder, severally and respectively, and all rights, remedies, powers and duties of the City, the Trustee and the Bondowners shall continue as though no such proceedings had been taken. Section 8.09. Remedies Not Exclusive. No remedy herein conferred upon or reserved to the Trustee or to the Owners of the Bonds is intended to be exclusive of any other remedy or remedies, and each and every such remedy, to the extent permitted by law, shall be cumulative and in addition to any other remedy given hereunder or now or hereafter existing at law or in equity or otherwise. Section 8.10. No Waiver of Default. No delay or omission of the Trustee or of any Owner of the Bonds to exercise any right or power arising upon the occurrence of any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein; and every power and remedy given by this Indenture to the Trustee or to the Owners of the Bonds may be exercised from time to time and as often as may be deemed expedient. -35- ARTICLE IX THE TRUSTEE Section 9.01. Appointment of Trustee; Duties, Immunities and Liabilities of Trustee. (a) The Bank of New York Mellon Trust Company, N.A. is hereby appointed to serve as Trustee under this Indenture. By execution hereof, the Trustee accepts such appointment. (b) The Trustee shall, prior to an Event of Default, and after the curing or waiver of all Events of Default which may have occurred, perform such duties and only such duties as are specifically set forth in this Indenture. The Trustee shall, during the existence of any Event of Default (which has not been cured or waived), exercise such of the rights and powers vested in it by this Indenture, and use the same degree of care and skill in their exercise, as a prudent person would exercise or use under the circumstances in the conduct of his or her own affairs. (c) The City may remove the Trustee at any time unless an Event of Default shall have occurred and then be continuing, and shall remove the Trustee if at any time requested to do so by an instrument or concurrent instruments in writing signed by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding (or their attorneys duly authorized in writing) or if at any time the Trustee shall cease to be eligible in accordance with subsection (f) of this Section 9.01, or shall become incapable of acting, or shall be adjudged a bankrupt or insolvent, or a receiver of the Trustee or its property shall be appointed, or any public officer shall take control or charge of the Trustee or of its property or affairs for the purpose of rehabilitation, conservation or liquidation, in each case by giving written notice of such removal to the Trustee, and thereupon shall appoint a successor Trustee by an instrument in writing. (d) The Trustee may at any time resign by giving sixty days prior written notice of such resignation to the City and by giving the Bondowners notice of such resignation by mail to the addresses shown on the Bond Registration Books. Upon receiving such notice of resignation, the City shall promptly appoint a successor Trustee by an instrument in writing. (e) Any removal or resignation of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee. If no successor Trustee shall have been appointed and have accepted appointment within forty-five (45) days of giving notice of removal or notice of resignation as aforesaid, the resigning Trustee or any Bondowner (on behalf of himself and all other Bondowners) may petition any court of competent jurisdiction for the appointment of a successor Trustee, and such court may thereupon, after such notice (if any) as it may deem proper, appoint such successor Trustee. Any successor Trustee appointed under this Indenture, shall signify its acceptance of such appointment by executing and delivering to the City and to its predecessor Trustee a written acceptance thereof, and thereupon such successor Trustee, without any further act, deed or conveyance, shall become vested with all the moneys, estates, properties, rights, powers, trusts, duties and obligations of such predecessor Trustee, with like effect as if originally named Trustee herein; but, nevertheless at the Request of the City or the request of the successor Trustee, such predecessor Trustee shall execute and deliver any and all instruments of conveyance or further assurance and do such other things as may reasonably be required for more fully and certainly vesting in and confirming to such successor Trustee all the right, title and interest of such predecessor Trustee in and to any property held by it under this Indenture and shall pay over, transfer, assign and deliver to the successor Trustee any money or other property subject to the trusts and conditions herein set forth. Upon request of the successor Trustee, the City shall execute and deliver any and all instruments as may be reasonably -36- required for more fully and certainly vesting in and confirming to such successor Trustee all such moneys, estates, properties, rights, powers, trusts, duties and obligations. Upon acceptance of appointment by a successor Trustee as provided in this subsection, the City shall mail a notice of the succession of such Trustee to the trusts hereunder to the Bondowners at the addresses shown on the registration books maintained by the Trustee. If the City fails to mail such notice within fifteen (15) days after acceptance of appointment by the successor Trustee, the successor Trustee shall cause such notice to be mailed at the expense of the City. (f) Any Trustee appointed under the provisions of this Section 9.01 in succession to the Trustee shall be a trust company, national banking association or bank having the powers of a trust company having a corporate trust office in the State, having a combined capital and surplus of at least fifty million dollars ($50,000,000), and subject to supervision or examination by federal or state authority. If such bank, national banking association or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purpose of this subsection the combined capital and surplus of such bank, national banking association or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. In case at any time the Trustee shall cease to be eligible in accordance with the provisions of this subsection (f), the Trustee shall resign immediately in the manner and with the effect specified in this Section 9.01. Section 9.02. Merger or Consolidation. Any company or association into which the Trustee may be merged or converted or with which it may be consolidated or any company or association resulting from any merger, conversion or consolidation to which it shall be a party or any company or association to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided such company or association shall be eligible under subsection (f) of Section 9.01, shall be the successor to such Trustee, as the case may be, without the execution or filing of any paper or any further act, anything herein to the contrary notwithstanding. Section 9.03. Liability of Trustee. (a) The recitals of facts herein and in the Bonds contained shall be taken as statements of the City, and the Trustee assumes no responsibility for the correctness of the same, or makes any representations as to the validity or sufficiency of this Indenture or of the Bonds, or shall incur any responsibility in respect thereof, other than in connection with the duties or obligations herein or in the Bonds assigned to or imposed upon it. The Trustee shall, however, be responsible for its representations contained in its certificate of authentication on the Bonds. The Trustee shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful misconduct. The Trustee may become the owner of Bonds with the same rights it would have if it were not Trustee, and, to the extent permitted by law, may act as depository for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of Bondowners, whether or not such committee shall represent the Owners of a majority in principal amount of the Bonds then Outstanding. (b) The Trustee shall not be liable for any error of judgment made in good faith by a responsible officer, unless the Trustee was negligent in ascertaining the pertinent facts. (c) The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding, relating to the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under this Indenture. -37- i) The Trustee shall be under no obligation to exercise any of the rights or powers 1 it by this Indenture at the request, order or direction of any of the Bondowners, pursuant to the provisions of this Indenture, unless such Bondowners shall have offered to the Trustee reasonable security or indemnity against the costs, expenses and liabilities which may be incurred therein or thereby. (e) The Trustee shall not be liable for any action taken by it in good faith and believed by it to be authorized or within the discretion or rights or powers conferred upon it by this Indenture. (f) No provision in this Indenture shall require the Trustee to risk or expend its own funds or otherwise incur any financial liability in the performance of any of its duties hereunder if repayment of such funds or adequate indemnity against such risk or liability is not assured to it. (g) The Trustee makes no representation, express or implied as to the title, value, design, compliance with specifications or legal requirements, quality, durability, operation, condition, merchantability or fitness for any particular purpose or fitness for the use contemplated by the City of the Enterprise. (h) The Trustee shall not be deemed to have knowledge of an Event of Default hereunder unless and until it shall have actual knowledge thereof. (i) The Trustee shall have no responsibility with respect to any information, statement or recital in any official statement, offering memorandum or other disclosure material prepared or distributed with respect to the Bonds. (j) The immunities extended to the Trustee also extend to its directors, officers, employees and agents. (k) The permissive right of the Trustee to do things enumerated in this Indenture shall not be construed as a duty. (1) The Trustee may execute any of the trusts or powers hereof and perform any of its duties through attorneys, agents and receivers and shall not be answerable for the same if appointed by it with reasonable care. (m) The Trustee shall have the right to accept and act upon instructions, including funds transfer instructions ("Instructions") given pursuant to this Indenture and delivered using Electronic Means ("Electronic Means" shall mean the following communications methods: S.W.I.F.T., e-mail, facsimile transmission, secure electronic transmission containing applicable authorization codes, passwords and/or authentication keys issued by the Trustee, or another method or system specified by the Trustee as available for use in connection with its services hereunder); provided, however, that the City shall provide to the Trustee an incumbency certificate listing officers with the authority to provide such Instructions ("Authorized Officers") and containing specimen signatures of such Authorized Officers, which incumbency certificate shall be amended by the City whenever a person is to be added or deleted from the listing. If the City elects to give the Trustee Instructions using Electronic Means and the Trustee in its discretion elects to act upon such Instructions, the Trustee's understanding of such Instructions shall be deemed controlling. The City understands and agrees that the Trustee cannot determine the identity of the actual sender of such Instructions and that the Trustee shall conclusively presume that directions that purport to have been sent by an Authorized Officer listed on the incumbency certificate provided to the Trustee have been sent by such Authorized -38- Officer. The City shall be responsible for ensuring that only Authorized Officers transmit such Instructions to the Trustee and that the City and all Authorized Officers are solely responsible to safeguard the use and confidentiality of applicable user and authorization codes, passwords and/or authentication keys upon receipt by the City. The Trustee shall not be liable for any losses, costs or expenses arising directly or indirectly from the Trustee's reliance upon and compliance with such Instructions notwithstanding such directions conflict or are inconsistent with a subsequent written instruction. The City agrees: (i) to assume all risks arising out of the use of Electronic Means to submit Instructions to the Trustee, including without limitation the risk of the Trustee acting on unauthorized Instructions, and the risk of interception and misuse by third parties; (ii) that it is fully informed of the protections and risks associated with the various methods of transmitting Instructions to the Trustee and that there may be more secure methods of transmitting Instructions than the method(s) selected by the City; (iii) that the security procedures (if any) to be followed in connection with its transmission of Instructions provide to it a commercially reasonable degree of protection in light of its particular needs and circumstances; and (iv) to notify the Trustee immediately upon learning of any compromise or unauthorized use of the security procedures. (n) The Trustee shall not be liable to the parties hereto or deemed in breach or default hereunder if and to the extent its performance hereunder is prevented by reason of force majeure. The term "force majeure" means an occurrence that is beyond the control of the Trustee and could not have been avoided by exercising due care. Force majeure shall include but not be limited to acts of God, terrorism, war, riots, strikes, fire, floods, earthquakes, epidemics or other similar occurrences. (o) The Trustee's rights to immunities and protection from liability hereunder and its rights to payment of its fees and expenses shall survive its resignation or removal and final payment or defeasance of the Bonds. Section 9.04. Right of Trustee to Rely on Documents. The Trustee shall be protected in acting upon any notice, resolution, request, requisition, consent, order, certificate, report, opinion, note or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties. The Trustee may consult with counsel, who may be counsel of or to the City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in accordance therewith. Whenever in the administration of the trusts imposed upon it by this Indenture the Trustee shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may be deemed to be conclusively proved and established by a Certificate of the City, and such Certificate shall be full warrant to the Trustee for any action taken or suffered in good faith under the provisions of this Indenture in reliance upon such Certificate, but in its discretion the Trustee may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 9.05. Preservation and Inspection of Documents. All documents received by the Trustee under the provisions of this Indenture shall be retained in its possession and shall be subject during regular business hours with reasonable prior notice to the inspection of the City and any Bondowner, and their agents and representatives duly authorized in writing, at the Trust Office and under reasonable conditions. Section 9.06. Compensation of Trustee. The City covenants to pay to the Trustee from time to time, from available moneys of the City, and the Trustee shall be entitled to, reasonable compensation for all services rendered by it in the exercise and performance of any of the -39- powers and duties hereunder of the Trustee, and the City will pay or reimburse the Trustee upon its request, from available moneys of the City, for all expenses, disbursements and advances incurred or made by the Trustee in accordance with any of the provisions of this Indenture (including the reasonable compensation and the expenses and disbursements of its counsel and of all persons not regularly in its employ) except any such expense, disbursement or advance as may arise from its negligence or bad faith. Section 9.07. Indemnification. The City covenants to indemnify the Trustee and to hold it harmless against any loss, liability, expenses or advance, including reasonable fees and expenses of counsel and other experts, incurred or made without negligence or bad faith on the part of the Trustee, in the exercise and performance of any of the powers and duties hereunder by the Trustee, including the costs and expenses of defending itself against any claim of liability arising under this Indenture. Such indemnification shall survive the termination or discharge of this Indenture and the resignation or removal of the Trustee. -40- ARTICLE X MODIFICATION OR AMENDMENT OF THE INDENTURE Section 10.01. Amendments Permitted. (a) This Indenture and the rights and obligations of the City and of the Owners of the Bonds and of the Trustee may be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may execute when the written consent of the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have been filed with the Trustee; provided that if such modification or amendment will, by its terms, not take effect so long as any Bonds of any particular maturity remain Outstanding, the consent of the Owners of such Bonds shall not be required and such Bonds shall not be deemed to be Outstanding for the purpose of any calculation of Bonds Outstanding under this Section 10.01. No such modification or amendment shall (1) extend the fixed maturity of any Bond, or reduce the amount of principal thereof, provided in this Indenture for the payment of any Bond, or reduce the rate of interest thereon, or extend the time of payment of interest thereon, without the consent of the Owner of each Bond so affected, or (2) reduce the aforesaid percentage of Bonds the consent of the Owners of which is required to effect any such modification or amendment, or permit the creation of any lien on the Net Revenues and other assets pledged under this Indenture prior to or on a parity with the lien created by this Indenture, or deprive the Owners of the Bonds of the lien created by this Indenture on such Net Revenues and other assets (except as expressly provided in this Indenture), or terminate the insurance of the Bonds, without the consent of the Owners of all of the Bonds then Outstanding. It shall not be necessary for the consent of the Bondowners to approve the particular form of any Supplemental Indenture, but it shall be sufficient if such consent shall approve the substance thereof. Promptly after the execution by the City and the Trustee of any Supplemental Indenture pursuant to this subsection (a), the Trustee shall mail a notice, setting forth in general terms the substance of such Supplemental Indenture to the Bondowners at the addresses shown on the Bond Registration Books. Any failure to give such notice, or any defect therein, shall not, however, in any way impair or affect the validity of any such Supplemental Indenture. (b) This Indenture and the rights and obligations of the City, of the Trustee and of the Owners of the Bonds may also be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may execute without the consent of any Bondowners, but only to the extent permitted by law and only for any one or more of the following purposes: (i) to add to the covenants and agreements of the City in this Indenture contained other covenants and agreements thereafter to be observed, to pledge or assign additional security for the Bonds (or any portion thereof), or to surrender any right or power herein reserved to or conferred upon the City, provided, that no such covenant, agreement, pledge, assignment or surrender shall materially adversely affect the interests of the Owners of the Bonds; (ii) to make such provisions for the purpose of curing any ambiguity, inconsistency or omission, or of curing or correcting any defective provision, contained in this Indenture, or in regard to matters or questions arising under this Indenture, as the City may deem necessary or desirable and not inconsistent with this Indenture, and which shall not materially adversely affect the interests of the Owners of the Bonds; and -41- (iii) to make such additions, deletions or modifications as may be necessary to assure exclusion from gross income for purposes of federal income taxation of interest on the Bonds. (c) No such Supplemental Indenture shall modify any of the rights or obligations of the Trustee without its prior written consent thereto; nor shall the Trustee be required to consent to any such Supplemental Indenture which affects its rights or obligations hereunder. Section 10.02. Effect of Supplemental Indenture. From and after the time any Supplemental Indenture becomes effective pursuant to this Article X, this Indenture shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties and obligations under this Indenture of the City, the Trustee and all Owners of Bonds Outstanding shall thereafter be determined, exercised and enforced hereunder subject in all respects to such modification and amendment, and all the terms and conditions of any such Supplemental Indenture shall be deemed to be part of the terms and conditions of this Indenture for any and all purposes. Section 10.03. Endorsement of Bonds; Preparation of New Bonds. Bonds delivered after any Supplemental Indenture becomes effective pursuant to this Article X may, and if the Trustee so determines shall, bear a notation by endorsement or otherwise in form approved by the City and the Trustee as to any modification or amendment provided for in such Supplemental Indenture, and, in that case, upon demand of the Owner of any Bond Outstanding at the time of such execution and presentation of his Bond for the purpose at the Trust Office or at such additional offices as the Trustee may select and designate for that purpose, a suitable notation shall be made on such Bond. If the Supplemental Indenture shall so provide, new Bonds so modified as to conform, in the opinion of the City and the Trustee, to any modification or amendment contained in such Supplemental Indenture, shall be prepared and executed by the City and authenticated by the Trustee, and upon demand of the Owners of any Bonds then Outstanding shall be exchanged at the Trust Office, without cost to any Bondowner, for Bonds then Outstanding, upon surrender for cancellation of such Bonds, in equal aggregate principal amounts of the same maturity. Section 10.04. Amendment of Particular Bonds. The provisions of this Article X shall not prevent any Bondowner from accepting any amendment as to the particular Bonds held by him, provided that due notation thereof is made on such Bonds. -42- ARTICLE XI DEFEASANCE Section 11.01. Discharge of Indenture. Bonds may be paid by the City in any of the following ways; provided that the City also pays or causes to be paid any other sums payable hereunder by the City: (a) by paying or causing to be paid the principal of and interest on Bonds Outstanding, as and when the same become due and payable; (b) by depositing with the Trustee, in trust, at or before maturity, money or Government Obligations in the necessary amount (as provided in Section 11.03) to pay Bonds Outstanding; or (c) by delivering to the Trustee, for cancellation by it, Bonds Outstanding. If the City shall pay all Bonds Outstanding and shall also pay or cause to be paid all other sums payable hereunder by the City, then and in that case, at the election of the City (evidenced by a Certificate of the City, filed with the Trustee, signifying the intention of the City to discharge all such indebtedness and this Indenture), and notwithstanding that any Bonds shall not have been surrendered for payment, this Indenture and the pledge of Net Revenues and other assets made under this Indenture and all covenants, agreements and other obligations of the City under this Indenture shall cease, terminate, become void and be completely discharged and satisfied, except only as provided in Section 11.02. In such event, upon Request of the City, the Trustee shall cause an accounting for such period or periods as may be requested by the City to be prepared and filed with the City and shall execute and deliver to the City all such instruments as may be necessary or desirable to evidence such discharge and satisfaction, and the Trustee shall pay over, transfer, assign or deliver to the City all moneys or securities or other property held by it pursuant to this Indenture which are not required for the payment of Bonds not theretofore surrendered for such payment. Section 11.02. Discharge of Liability on Bonds. Upon the deposit with the Trustee, in trust, at or before maturity, of money or securities in the necessary amount (as provided in Section 11.01) to pay any Outstanding Bond, provided that the provisions of Section 11.04 shall apply in all events. The City may at any time surrender to the Trustee for cancellation by it any Bonds previously issued and delivered which the City may have acquired in any manner whatsoever, and such Bonds, upon such surrender and cancellation, shall be deemed to be paid and retired. Section 11.03. Deposit of Money or Securities with Trustee. Whenever in this Indenture it is provided or permitted that there be deposited with or held in trust by the Trustee money or Government Obligations in the necessary amount to pay any Bonds, the money or Government Obligations so to be deposited or held may include money or Government Obligations held by the Trustee in the funds and accounts established pursuant to this Indenture and shall be: (a) lawful money of the United States of America in an amount equal to the principal amount of such Bonds and all unpaid interest thereon to maturity; or (b) Government Obligations the principal of and interest on which when due will provide money sufficient in the opinion of a certified public accountant to pay the principal of -43- and all unpaid interest to maturity on the Bonds to be paid, as such principal and interest become due. Section 11.04. Payment of Bonds After Discharge of Indenture. Notwithstanding any provisions of this Indenture, any moneys held by the Trustee in trust for the payment of the principal or interest on, any Bonds and remaining unclaimed for two years after the principal of all of the Bonds has become due and payable (whether at maturity or by acceleration as provided in this Indenture), if such moneys were so held at such date, or two years after the date of deposit of such moneys if deposited after said date when all of the Bonds became due and payable, shall be repaid to the City free from the trusts created by this Indenture, and all liability of the Trustee with respect to such moneys shall thereupon cease; provided, however, that before the repayment of such moneys to the City as aforesaid, the Trustee, as the case may be, may (at the cost of the City) first mail a notice, in such form as may be deemed appropriate by the Trustee, to the Owners of the Bonds so payable and not presented and with respect to the provisions relating to the repayment to the City of the moneys held for the payment thereof. -44- ARTICLE XII MISCELLANEOUS Section 12.01. Liability of City Limited to Net Revenues. Notwithstanding anything lined in this Indenture or in the Bonds, the City shall not be required to advance any eys derived from any source other than the Net Revenues and other assets pledged under hdenture for any of the purposes mentioned in this Indenture, whether for the payment of ,rincipal of or interest on the Bonds or for any other purpose of this Indenture. Section 12.02. Successor Is Deemed Included in All References to Predecessor. Whenever is Indenture either the City or the Trustee is named or referred to, such reference shall be deemed to include the successors or assigns thereof, and all the covenants and agreements in this Indenture contained by or on behalf of the City or the Trustee shall bind and inure to the benefit of the respective successors and assigns thereof whether so expressed or not. Section 12.03. Limitation of Rights to Parties and Bondowners. Except as provided in Article XII hereof, nothing in this Indenture or in the Bonds expressed or implied is intended or shall be construed to give to any person other than the City, the Trustee and the Owners of the Bonds, any legal or equitable right, remedy or claim under or in respect of this Indenture or any covenant, condition or provision therein or herein contained; and all such covenants, conditions and provisions are and shall be held to be for the sole and exclusive benefit of the City, the Trustee and the Owners of the Bonds. Section 12.04. Waiver of Notice. Whenever the giving of notice by mail or otherwise is required in this Indenture, the giving of such notice may be waived in writing by the person entitled to receive such notice and in any such case the giving or receipt of such notice shall not be a condition precedent to the validity of any action taken in reliance upon such waiver. Section 12.05. Destruction of Bonds. Whenever in this Indenture provision is made for the cancellation by the Trustee and the delivery to the City of any Bonds, the Trustee shall destroy such Bonds and deliver a certificate of such destruction to the City. Section 12.06. Severability of Invalid Provisions. If any one or more of the provisions contained in this Indenture or in the Bonds shall for any reason be held to be invalid, illegal or unenforceable in any respect, then such provision or provisions shall be deemed severable from the remaining provisions contained in this Indenture and such invalidity, illegality or unenforceability shall not affect any other provision of this Indenture, and this Indenture shall be construed as if such invalid or illegal or unenforceable provision had never been contained herein. The City hereby declares that it would have adopted this Indenture and each and every other Section, paragraph, sentence, clause or phrase hereof and authorized the issuance of the Bonds pursuant thereto irrespective of the fact that any one or more Sections, paragraphs, sentences, clauses or phrases of this Indenture may be held illegal, invalid or unenforceable. Section 12.07. Notices. Any notice, request, complaint, demand, communication or other paper shall be sufficiently given and shall be deemed given when delivered or mailed by first class, registered or certified mail, postage prepaid, or sent by confirmed telegram, telecopy or telex, to the address (or such other address as may have been filed with the Trustee in writing) set forth below: If to the City: City of Tustin 300 Centennial Way Tustin, CA 92780 -45- Attention: City Manager Phone: (714) 573-3000 Fax: (714) 838-1602 If to the Trustee: The Bank of New York Mellon Trust Company, N.A. 400 South Hope Street, Suite 400 Los Angeles, CA 90071 Attention: Corporate Trust Department Phone: (213) 630-6249 Fax: (213) 630-6480 Any notice provided by the Trustee to the Owners shall also be provided to the City. Section 12.08. Evidence of Rights of Bondowners. Any request, consent or other instrument required or permitted by this Indenture to be signed and executed by Bondowners may be in any number of concurrent instruments of substantially similar tenor and shall be signed or executed by such Bondowners in person or by an agent or agents duly appointed in writing. Proof of the execution of any such request, consent or other instrument or of a writing appointing any such agent, or of the holding by any person of Bonds transferable by delivery, shall be sufficient for any purpose of this Indenture and shall be conclusive in favor of the Trustee and of the City if made in the manner provided in this Section 12.08. The fact and date of the execution by any person of any such request, consent or other instrument or writing may be proved by the certificate of any notary public or other officer of any jurisdiction, authorized by the laws thereof to take acknowledgments of deeds, certifying that the person signing such request, consent or other instrument acknowledged to him the execution thereof, or by an affidavit of a witness of such execution duly sworn to before such notary public or other officer. The ownership of registered Bonds shall be proved by the Bond Registration Books held by the Trustee. Any request, consent, or other instrument or writing of the Owner of any Bond shall bind every future Owner of the same Bond and the Owner of every Bond issued in exchange therefor or in lieu thereof, in respect of anything done or suffered to be done by the Trustee or the City in accordance therewith or reliance thereon. Section 12.09. Disqualified Bonds. In determining whether the Owners of the requisite aggregate principal amount of Bonds have concurred in any demand, request, direction, consent or waiver under this Indenture, Bonds which are owned or held by or for the account of the City or by any other obligor on the Bonds, or by any person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds, shall be disregarded and deemed not to be Outstanding for the purpose of any such determination. Bonds so owned which have been pledged in good faith may be regarded as Outstanding for the purposes of this Section 12.09 if the pledgee shall establish to the satisfaction of the Trustee the pledgee's right to vote such Bonds and that the pledgee is not a person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds. In case of a dispute as to such right, any decision by the Trustee taken upon the advice of counsel shall be full protection to the Trustee. Upon request of the Trustee, the City shall specify in a certificate to the Trustee those Bonds disqualified pursuant to this Section and the Trustee may conclusively rely on such certificate. Section 12.10. Money Held for Particular Bonds. The money held by the Trustee for the payment of the interest, principal due on any date with respect to particular Bonds shall, on and 5I:Z after such date and pending such payment, be set aside on its books and held in trust by it without liability for interest thereon for the Owners of the Bonds entitled thereto, subject, however, to the provisions of Section 11.04. Section 12.11. Funds and Accounts. Any fund required by this Indenture to be established and maintained by the Trustee may be established and maintained in the accounting records of the Trustee, either as a fund or an account, and may, for the purposes of such records, any audits thereof and any reports or statements with respect thereto, be treated either as a fund or as an account; but all such records with respect to all such funds shall at all times be maintained in accordance with customary standards of the industry, to the extent practicable, and with due regard for the protection of the security of the Bonds and the rights of every holder thereof. Section 12.12. Article and Section Headings and References. The headings or titles of the several Articles and Sections hereof, and any table of contents appended to copies hereof, shall be solely for convenience of reference and shall not affect the meaning, construction or effect of this Indenture. All references herein to "Articles," "Sections" and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Indenture; the words "herein," "hereof," "hereby," "hereunder" and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof, and words of the masculine gender shall mean and include words of the feminine and neuter genders. Section 12.13. Waiver of Personal Liability. No member of the City Council, officer, agent or employee of the City shall be individually or personally liable for the payment of the principal of or interest on the Bonds or be subject to any personal liability or accountability by reason of the issuance thereof; but nothing herein contained shall relieve any such member of the City Council, officer, agent or employee from the performance of any official duty provided by law or by this Indenture. Section 12.14. Execution in Several Counterparts. This Indenture may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original; and all such counterparts, or as many of them as the City and the Trustee shall preserve undestroyed, shall together constitute but one and the same instrument. Section 12.15. Governing Law. This Indenture shall be construed in accordance with and governed by the Constitution and laws of the State. If this Indenture shall be the subject of litigation, venue shall reside in the federal or state courts of California. -47- IN WITNESS WHEREOF, the CITY OF TUSTIN has caused this Indenture to be signed in its name by the Director of Finance & Administrative Services of the City and attested by the City Clerk, and THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., in token of its acceptance of the trust created hereunder, has caused this Indenture to be signed in its corporate name by one of its authorized officers, all as of the day and year first above written. Attest: Erica N. Rabe City Clerk -48- CITY OF TUSTIN By Jeffrey C. Parker City Manager THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee By Name Title EXHIBIT A FORM OF BOND United States of America State of California Orange County CITY OF TUSTIN 2016 Water Refunding Revenue Bond INTEREST RATE MATURITY DATE DATED DATE CUSIP % I April 1, October 4, 2016 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS The CITY OF TUSTIN, a municipal corporation and general law city duly organized and existing under the laws of the State of California (the "City"), for value received, hereby promises to pay to the Registered Owner named above or registered assigns (the "Owner"), on the Maturity Date stated above, the Principal Amount stated above in lawful money of the United States of America, and to pay interest thereon in like lawful money from the April 1 or October 1 (each an "Interest Payment Date") next preceding the date of authentication hereof, unless said date of authentication is an Interest Payment Date, in which event such interest is payable from such date of authentication, and unless said date of authentication is prior to March 15, 2017, in which event such interest is payable from the Dated Date stated above; provided, however, that if at the time of authentication of this Bond, interest is in default on this Bond, this Bond shall bear interest from the date to which interest has previously been paid or made available for payment on this Bond in full at the Interest Rate per annum stated above, payable semiannually on each Interest Payment Date, commencing April 1, 2017. The principal amount of this Bond is payable at the principal corporate trust office of The Bank of New York Mellon Trust Company, N.A., as trustee (the "Trustee"), in Los Angeles, California, or at such office as the Trustee may designate, upon presentation and surrender of this Bond to the Trustee. Payment of the interest on this Bond will be made to the person whose name appears on the bond registration books of the Trustee as the Owner thereof as of the fifteenth day of the month immediately preceding an Interest Payment Date whether or not said day is a business day (the "Record Date"), such interest to be paid by check mailed on the Interest Payment Date to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of Bonds and upon written notice received by the Trustee prior to the Record Date, by wire transfer, at the Owner's address as it appears on such bond registration books or to such account as shall have been identified by the Owner in the notice requesting payment by wire transfer. Capitalized terms used herein and not otherwise defined are used with the meanings ascribed to them in the Indenture of Trust (the "Indenture"), dated as of October 1, 2016, by and between the City and the Trustee. Exhibit A Page 1 This Bond is one of a series of Bonds of various maturities designated as "City of Tustin (Orange County, California) 2016 Water Refunding Revenue Bonds" (the "Bonds"), issued pursuant to the provisions of Article 10 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with section 53570) of the California Government Code (the "Refunding Bond Law") in the aggregate principal amount of $ all of like tenor (except for such variations, if any, as may be required to designate varying numbers, maturities or interest rates), issued under and pursuant to the Indenture and approved by the City by Resolution No. adopted by the City Council of the City on August 16, 2016. A copy of the Indenture is on file at the office of the Trustee, and reference to the Indenture and any and all supplements thereto and modifications and amendments thereof and to the Refunding Bond Law is made for a description of the terms on which the Bonds are issued, the provisions with regard to the nature and extent of the net revenues (the "Net Revenues") of the City's municipal Water enterprise (the "Enterprise"), as more particularly described in the Indenture, and the rights of the Owners of the Bonds. All the terms of the Indenture and the Refunding Bond Law are hereby incorporated herein and constitute a contract between the City and the Owners from time to time of this Bond, and to all the provisions thereof the Owner of this Bond, by his acceptance hereof, consents and agrees. Each taker and subsequent Owner hereof shall have recourse to all of the provisions of the Refunding Bond Law and the Indenture and shall be bound by all of the terms and conditions thereof. The Bonds are issued to provide for the refunding of certain outstanding obligations of the City. The Bonds are special obligations of the City and are payable, as to interest thereon and principal thereof, from the Net Revenues. All of the Bonds are equally secured by a pledge of, and charge and lien upon, that portion of the Net Revenues necessary to pay the principal of and interest on the Bonds in any Fiscal Year, and the Net Revenues constitute a trust fund for the security and payment of the principal of and interest on all of the Bonds. Additional obligations of the City payable from the Net Revenues may be issued but only on a subordinate basis to the Bonds. The principal of and interest on the Bonds are payable solely from the Net Revenues, and the City is not obligated to pay the Bonds except from the Net Revenues. The general fund of the City is not liable, and the full faith and credit or taxing power of the City is not pledged, for the payment of the principal of and interest on the Bonds. The Bonds are not secured by a legal or equitable pledge of, or charge, lien or encumbrance upon, any of the property of the City or any of its income or receipts, except the Net Revenues. The City covenants that, so long as any of the Bonds are outstanding, it will fix, prescribe and collect charges so as to yield Net Revenues at least equal to the amounts thereof prescribed by the Indenture and sufficient to pay the principal of and interest on the Bonds in accordance with the provisions of the Indenture. The Bonds maturing on or after April 1, . are subject to redemption prior to their respective maturity dates, at the option of the City, as a whole or in part on any date or in part, in such order of maturity as shall be selected by the City (or in inverse order of maturity if the City shall fail to select a particular order) and by lot within a maturity, on or after April 1, from any source of available funds, at a redemption price equal to the principal amount of the Bonds to be redeemed, plus accrued interest thereon to the date of redemption, without premium. The Bonds maturing on April 1, (the "Term Bonds") are subject to mandatory redemption, in part by lot, from Sinking Account payments set forth in the following schedule on April 1, , and on each April 1 thereafter to and including April 1, , at a redemption price equal to the principal amount thereof to be redeemed (without premium), together with interest accrued thereon to the date fixed for redemption; provided, however, that if some but not Exhibit A Page 2 all of the Term Bonds have been redeemed pursuant to subsection (a) above, the total amount of Sinking Account payments to be made subsequent to such redemption shall be reduced in an amount equal to the principal amount of the Term Bonds so redeemed by reducing each such future Sinking Account payment on a pro rata basis (as nearly as practicable) in integral multiples of $5,000, as shall be designated pursuant to written notice filed by the City with the Trustee. Sinking Account Redemption Date (April 1) Waturity Principal Amount to be Redeemed If an Event of Default, as defined in the Indenture, shall occur, the principal of all Bonds may be declared due and payable upon the conditions, in the manner and with the effect provided in the Indenture, but such declaration and its consequences may be rescinded and annulled as further provided in the Indenture. This Bond is transferable, as provided in the Indenture, only upon the books of the City kept for that purpose at the office of the Trustee, by the Owner hereof in person, or by his attorney duly authorized in writing, upon the surrender of this Bond together with a written instrument of transfer satisfactory to the Trustee duly executed by the registered Owner or his attorney duly authorized in writing, and thereupon a new Bond or Bonds, without coupons, and in the same aggregate principal amount and of the same maturity, shall be issued to the transferee in exchange herefor, as provided in the Indenture, and upon the payment of charges, if any, including, after the first exchange, the cost of preparing new Bonds therein prescribed. The rights and obligations of the City and of the Owners of the Bonds may be modified or amended at any time in the manner, to the extent and upon the terms provided in the Indenture. No such modification or amendment shall permit a change in the maturity of the principal of any outstanding Bond or of any installment of interest thereon or a reduction in the principal amount or in the rate of interest thereon without the consent of the Owner of such Bond, or shall reduce the percentages or otherwise affect the classes of Bonds, the consent of the Owners of which is required to effect any such modification or amendment, all as more fully set forth in the Indenture. It is hereby certified that all of the conditions, things and acts required to exist, to have happened or to have been performed precedent to and in the issuance of this Bond do exist, have happened or have been performed in due time, form and manner as required by law and that the amount of this Bond, together with all other indebtedness of the City, does not exceed any limit prescribed by the Constitution or laws of the State of California, and is not in excess of the amount of Bonds permitted to be issued under the Indenture. Unless this Bond is presented by an authorized representative of The Depository Trust Company, a New York corporation ("DTC"), to the issuer or its agent for registration of transfer, exchange, or payment, and any Bond issued is registered in the name of Cede & Co. or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE Exhibit A Page 3 BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein. IN WITNESS WHEREOF, the City of Tustin has caused this Bond to be executed in its name and on its behalf with the manual or facsimile signature of its City Manager and the manual or facsimile signature of its City Clerk all as of the Dated Date stated above. Attest: CITY OF TUSTIN By City Clerk City Manager TRUSTEE'S CERTIFICATE OF AUTHENTICATION This is one of the Bonds described in the within -mentioned Indenture, which has been authenticated and registered on THE BANK OF NEW YORK MELLON TRUST COMPANY, N.A., as Trustee By Authorized Officer Exhibit A Page 4 ASSIGNMENT For value received the undersigned hereby sells, assigns and transfers unto whose address and social security or other tax identifying number is the within -mentioned Bond and hereby irrevocably constitute(s) and appoint(s) attorney, to transfer the same on the Bond registration books of the Trustee with full power of substitution in the premises. Dated: Signature Guaranteed: Notice: Signature guarantee shall be made by a guarantor institution participating in the Securities Transfer Agents Medallion Program or in such other guarantee program acceptable to the Trustee. Note: The signature(s) on this Assignment must correspond with the name(s) as written on the face of the within Bond in every particular without alteration or enlargement or any change whatsoever. Exhibit A Page 5