Common use of ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES Clause in Contracts

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 15 Section 4.2. Record Keeping, Use of Certificate Proceeds and Use of Financed Facility 15 Section 4.3. Investment Yield Restriction 16 Section 4.4. Procedures for Establishing Fair Market Value 17 Section 4.5. Certain Gross Proceeds Exempt from the Rebate Requirement 19 Section 4.6. Computation and Payment of Arbitrage Rebate and Yield Reduction Amounts 21 Section 4.7. Successor Rebate Analyst 22

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 15 11 Section 4.2. Record Keeping, ; Use of Certificate Proceeds and Use of Financed Facility 15 12 Section 4.3. Investment Yield Restriction 16 12 Section 4.4. Procedures for Establishing Fair Market Value 17 13 Section 4.5. Certain Gross Proceeds Certificates Exempt from the Rebate Requirement 19 15 Section 4.6. Computation and Payment of Arbitrage Rebate and Yield Reduction Amounts 21 17 Section 4.7. Successor Rebate Analyst 2218

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 15 12 Section 4.2. Record Keeping, Use of Certificate Proceeds and Use of Financed Facility 15 12 Section 4.3. Investment Yield Restriction 16 13 Section 4.4. Procedures for Establishing Fair Market Value 17 13 Section 4.5. Certain Gross Proceeds Exempt from the Rebate Requirement 19 Instructions 16 Section 4.6. Computation and Payment of Arbitrage Rebate and Yield Reduction Amounts 21 Filing Requirements 16 Section 4.7. Successor Rebate Analyst 22Survival after Defeasance 16

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 15 14 Section 4.2. Record Keeping, Use of Certificate Proceeds and Use of Financed Facility 15 Section 4.3. Investment Temporary Periods/Yield Restriction 16 Section 4.4. Procedures for Establishing Fair Market Value 17 16 Section 4.5. Certain Gross Proceeds Exempt from the Rebate Requirement 19 Section 4.6. Computation and Payment of Arbitrage Rebate and Yield Reduction Amounts 21 Section 4.7. Successor Rebate Analyst 2221 Section 4.8. Filing Requirements 21