Common use of Maintenance of the Rounding Account Clause in Contracts

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an account (a "Rounding Account") with respect to the Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence of this paragraph) or out of payments on the Policy for distributions of principal on the Special Retail Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Certificates, with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA fails to make an Insured Payment in respect of principal, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an account (a "Rounding Account") with respect to the Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence of this paragraph) or out of payments on the Policy for distributions of principal on the Special Retail Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Certificates, with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA Radian fails to make an Insured Payment in respect of principal, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder Thereunder. On or prior to the Closing Date, the Trustee Securities Administrator shall establish an account (a "Rounding Account") with respect to the each Class of Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such into the Rounding Account. The Trustee Securities Administrator shall maintain such account to provide, if needed, the applicable Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee Securities Administrator determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 4 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the related Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on a Class of the Special Retail Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee Securities Administrator shall withdraw from the related Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Class 4-A-9 Certificates, with respect to which the Trustee Securities Administrator determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 4 for distributions of principal on the Special Retail Class 4-A-9 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the related Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee Securities Administrator from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA fails any Realized Loss would decrease the Class Certificate Balance of the Class 4-A-9 Certificates or the Class Certificate Balance thereof is reduced to make an Insured Payment in respect of principalzero, the Trustee Securities Administrator shall remit to Banc of America Securities LLC any amounts remaining in the Rounding AccountAccount relating to the Class 4-A-9 Certificates. Amounts on deposit in the a Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such each Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such each Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier any REMIC to the a Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier such REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder Thereunder. On or prior to the Closing Date, the Trustee Securities Administrator shall establish an account (a "Rounding Account") with respect to the Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such into the Rounding Account. The Trustee Securities Administrator shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee Securities Administrator determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 2 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee Securities Administrator shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Class of Special Retail Certificates, with respect to which the Trustee Securities Administrator determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 2 for distributions of principal on the Special Retail Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee Securities Administrator from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA fails any Realized Loss would decrease the Class Certificate Balance of the Class of Special Retail Certificates or the Class Certificate Balance thereof is reduced to make an Insured Payment in respect of principalzero, the Trustee Securities Administrator shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the a Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in in Section 1.860G-2(h1. 860G-2(h) of the Treasury Regulations, and in that regard (Ai) such the Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (Bii) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (Ciii) amounts transferred by the Lower-Tier any REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier such REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder Thereunder. On or prior to the Closing Date, the Trustee Securities Administrator shall establish an a separate account (a the "Rounding Account") with respect to the Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such into the Rounding Account. The Trustee Securities Administrator shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee Securities Administrator determines that amounts are available out of (i) the Group 1 Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Class 1-A-5 Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee Securities Administrator shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Class 1-A-5 Certificates, with respect to which the Trustee Securities Administrator determines that amounts are available out of the Group 1 Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Class 1-A-5 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee Securities Administrator from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA fails any Realized Loss would decrease the Class Certificate Balance of the Class 1-A-5 Certificates or the Class Certificate Balance thereof is reduced to make an Insured Payment in respect of principalzero, the Trustee Securities Administrator shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, hereunder shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or the Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an account (a the "Rounding Account") with respect to the Special Retail Class 1-A-2 Certificates, and Banc of America Securities LLC shall deposit $999.99 in into such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Class 1-A-2 Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease Assured Guaranty fails to make an Insured Payment in respect of principal of the Class Certificate Balance of the Special Retail Certificates, 1-A-2 Certificates with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Class 1-A-2 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Class 1-A-2 Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA Assured Guaranty fails to make an Insured Payment in respect of principalprincipal on the Class 1-A-2 Certificates or the Class Certificate Balance thereof is reduced to zero, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an a separate account (a the "Rounding Account") with respect to the Special Retail Certificates, and Banc of America Securities LLC shall deposit $999.99 in such the Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence of this paragraph) or out of payments on the Policy for distributions of principal on the Special Retail Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Certificates, with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Certificates as described in the preceding paragraph. On or after the date on which any Realized Loss would decrease the Class Certificate Balance of the Special Retail Certificates to zero, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. On or promptly after the date on which MBIA fails to make an Insured Payment in respect of principal, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an account (a the "Rounding Account") with respect to the Special Retail Class 1-A-10 Certificates, and Banc of America Securities LLC shall deposit $999.99 in into such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Class 1-A-10 Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease Assured Guaranty fails to pay an Insured Amount in respect of principal of the Class Certificate Balance of the Special Retail Certificates, 1-A-10 Certificates with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Class 1-A-10 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Class 1-A-10 Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA Assured Guaranty fails to make pay an Insured Payment Amount in respect of principalprincipal on the Class 1-A-10 Certificates or the Class Certificate Balance thereof is reduced to zero, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any either of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder On or prior to the Closing Date, the Trustee shall establish an account (a the "Rounding Account") with respect to the Special Retail Class 1-A-7 Certificates, and Banc of America Securities LLC shall deposit $999.99 in into such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Class 1-A-7 Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease Assured Guaranty fails to make an Insured Payment in respect of principal of the Class Certificate Balance of the Special Retail Certificates, 1-A-7 Certificates with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Class 1-A-7 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Class 1-A-7 Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA Assured Guaranty fails to make an Insured Payment in respect of principalprincipal on the Class 1-A-7 Certificates or the Class Certificate Balance thereof is reduced to zero, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any either of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.

Maintenance of the Rounding Account. Collections Thereunder Thereunder. On or prior to the Closing Date, the Trustee shall establish an account (a the "Rounding Account") with respect to the Special Retail Class A-1 Certificates, and Banc of America Securities LLC shall deposit $999.99 in into such Rounding Account. The Trustee shall maintain such account to provide, if needed, the Rounding Amount (defined below) on any Distribution Date. If, on any Distribution Date, the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 (after giving effect to the last sentence repayment of this paragraphany funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid) or out of payments on the Policy for distributions of principal on the Special Retail Class A-1 Certificates, and the aggregate amount allocable to such distributions of principal is not an amount equal to an integral multiple of $1,000, the Trustee shall withdraw from the Rounding Account an amount which, when added to the amount allocable to such distributions of principal, would be an integral multiple of $1,000 (the "Rounding Amount"). On each Distribution Date prior to the date on which any Realized Loss would decrease Assured Guaranty fails to pay an Insured Amount in respect of principal of the Class Certificate Balance of the Special Retail Certificates, A-1 Certificates with respect to which the Trustee determines that amounts are available out of the Pool Distribution Amount for Loan Group 1 for distributions of principal on the Special Retail Class A-1 Certificates, the aggregate amount allocable to such Certificates will be applied first to repay any funds withdrawn from the Rounding Account on prior Distribution Dates which have not been repaid. Any amounts withdrawn by the Trustee from the Rounding Account shall be deposited in the Certificate Account for Group 1 for distribution to the Holders of the Special Retail Class A-1 Certificates as described in the preceding paragraph. On or promptly after the date on which MBIA Assured Guaranty fails to make pay an Insured Payment Amount in respect of principalprincipal on the Class A-1 Certificates or the Class Certificate Balance thereof is reduced to zero, the Trustee shall remit to Banc of America Securities LLC any amounts remaining in the Rounding Account. Amounts on deposit in the Rounding Account shall not be invested. The Rounding Account established hereunder, to the extent that it constitutes a "reserve fund" for purposes of the REMIC Provisions, shall be an "outside reserve fund" as defined in Section 1.860G-2(h) of the Treasury Regulations, and in that regard (A) such the Rounding Account shall be an outside reserve fund and not an asset of any of the Upper-Tier REMIC, Middle-Tier REMIC or Lower-Tier REMIC, (B) such the Rounding Account shall be owned for federal tax purposes by Banc of America Securities LLC and Banc of America Securities LLC shall report all amounts of income, deduction, gain or loss accruing therefrom, and (C) amounts transferred by the Lower-Tier REMIC to the Rounding Account shall be treated for all federal tax purposes as distributed by the Lower-Tier REMIC to Banc of America Securities LLC.