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

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 13 Section 4.2. Record Keeping, Use of Bond Proceeds and Use of Financed Facilities 14 Section 4.3. Restrictions on Investment Yield 15 Section 4.4. Procedures for Establishing Fair Market Value of Investments 15 Section 4.5. Exemption of Certain Gross Proceeds from the Rebate Requirement 18 Section 4.6. Computation and Payment of Arbitrage Rebate 18 Section 4.7. Tax Audits 19

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 13 12 Section 4.2. Record Keeping, ; Use of Bond Certificate Proceeds and Use of Financed Facilities 14 Facility 12 Section 4.3. Restrictions on Investment Temporary Periods/Yield 15 Restriction 13 Section 4.4. Procedures for Establishing Fair Market Value of Investments 15 13 Section 4.5. Exemption of Certain Gross Proceeds Exempt from the Rebate Requirement 18 16 Section 4.6. Computation and Payment of Arbitrage Rebate 18 Section 4.7. Tax Audits 19Successor Rebate Analyst 18

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 13 11‌ Section 4.2. Record Keeping, Use of Bond Proceeds and Use of Financed Facilities 14 Facility 12 Section 4.3. Restrictions on Investment Temporary Periods/Yield 15 Restriction 13 Section 4.4. Procedures for Establishing Fair Market Value of Investments 15 13‌ Section 4.5. Exemption of Certain Gross Proceeds from the Bonds Expected to Qualify for Rebate Requirement 18 Exception 15 Section 4.6. Computation and Payment of Arbitrage Rebate 18 Section 4.7. Tax Audits 19Survival after Defeasance 16

ISSUANCE TAX REQUIREMENTS, POLICIES AND PROCEDURES. Section 4.1. General 13 11 Section 4.2. Record Keeping, Use of Bond Proceeds and Use of Financed Facilities 14 Facility 12 Section 4.3. Restrictions on Investment Temporary Periods/Yield 15 Restriction 13 Section 4.4. Procedures for Establishing Fair Market Value of Investments 15 13 Section 4.5. Exemption of Certain Gross Proceeds Exempt from the Rebate Requirement 18 15 Section 4.6. Computation and Payment of Arbitrage Rebate 18 16 Section 4.7. Tax Audits 19Filing Requirements 17