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HomeMy WebLinkAboutA013 - Legal Opinion from Bond Counsel dated October 15, 2018 t OORSEY DORSE.Y 8 WHITNEY L.L-P MEMORANDUM TO: David D. Grossklaus CC: Robert E. Josten; Emily Hammond; City of Ames FROM: Jessica Vaught DATE: October 15, 2018 RE: City of Ames, Iowa $5,700,000 Taxable Sewer Revenue Bond, Series 2018-2 Our File No. 419370-63 Attached please find our opinion, the executed Taxable Sewer Revenue Bond, and three (3) originals of the Loan and Disbursement Agreement relating to the closing of the City of Ames Taxable Sewer Revenue Bond, Series 2018-2 on October 19, 2018. Please notify us when closing has been completed and return two executed originals of the Loan and Disbursement Agreement to us. DOR$EY C WHIINEY LLP >7� E)ORSEY- always ahead October 19, 2018 City of Ames Iowa Finance Authority Ames, Iowa Des Moines, Iowa Re: $5,700,000 Taxable Sewer Revenue Bond, Series 2018-2 We hereby certify that we have examined certified copies of the proceedings (the "Proceedings") of the City Council of the City of Ames (the "Issuer"), in Story County, State of Iowa, passed preliminary to the issue by the Issuer of its Taxable Sewer Revenue Bond, Series 2018-2, dated the date hereof (the "Series 2018-2 Bond"), in evidence of the Issuer's obligation under a certain Sewer Revenue Loan and Disbursement Agreement (the "Agreement"), dated the date hereof, between the Issuer and the Iowa Finance Authority (the "Authority"), authorized and approved by resolution of the Issuer adopted on October 9, 2018 (the "Resolution"), in an amount not exceeding $5,700,000, or so much thereof as may be advanced to the Issuer by the Authority pursuant to the terms of the Agreement and the Resolution. Principal of the Series 2018-2 Bond bears interest payable semiannually, commencing December 1, 2018, from the date of its advancement to the Issuer by the Authority until paid, at the rate of 1.75%per annum, and is payable annually on June 1 in each of the years and in the principal installment amounts, as follows: Date Amount Date Amount 2019 $235,000 2029 $286,000 2020 $239,000 2030 $292,000 2021 $244,000 2031 $298,000 2022 $249,000 2032 $303,000 2023 $254,000 2033 $310,000 2024 $259,000 2034 $316,000 2025 $264,000 2035 $322,000 2026 $269,000 2036 $328,000 2027 $275,000 2037 $335,000 2028 $280,000 2038 $342,000 but principal of the Series 2018-2 Bond is subject to redemption prior to maturity upon terms of par plus accrued interest on any date with the prior written consent of the Authority and at the times and on the terms specified in the Series 2018-2 Bond. Based upon our examination,we are of the opinion, as of the date hereof,that: 1. The Proceedings show lawful authority for such issue under the laws of the State of Iowa. Dorsey&Whitney LLP 1 801 Grand Avenue I Suite 4100 1 Des Moines,IA 1 50309-8002 1 T 515.283.1000 1 F 515.283.1060 1 dorsey.com 2. The Series 2018-2 Bond and the Agreement are valid and legally binding obligations of the Issuer enforceable in accordance with their terms. 3. The Series 2018-2 Bond; the Issuer's outstanding Sewer Revenue Bond, SRF Series 2012, dated November 16, 2012; Taxable Sewer Revenue Bond, SRF Series 2016, dated September 30, 2016; Taxable Sewer Revenue Bond, SRF Series 2018, dated February 16, 2018; and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions and restrictions set forth in the Resolution, are and will continue to be payable as to both principal and interest solely and only from the future Net Revenues of the Municipal Sanitary Sewer System of the Issuer. 4. The interest on the Series 2018-2 Bond is not excluded from gross income for federal income tax purposes under the Internal Revenue Code of 1986. We express no opinion regarding other federal or state income tax consequences arising with respect to the Series 2018- 2 Bond. The rights of the owners of the Series 2018-2 Bond and the enforceability thereof and of the Agreement and the Resolution may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted to the extent constitutionally applicable, and their enforcement may also be subject to the exercise of judicial discretion in appropriate cases. DORSEY& WHITNEY LLP y UNITED STATES OF AMERICA STATE OF IOWA STORY COUNTY CITY OF AMES No,R-I TAXABLE SEWER REVENUE BOND,SERIES 2018-2 $5,700,000 RATE MATURITY BOND DATE 1.75% June 1,2038 October 19,2018 The City of Ames(the"City"),in Story County,State of Iowa,for value received,promises to pay from the source and as hereinafter provided,on the maturity date of this Bond to the IOWA FINANCE AUTHORITY or registered assigns,the principal sum of FIVE MILLION SEVEN HUNDRED THOUSAND DOLLARS. Interest at the rate specified above shall be payable semiannually on June 1 and December I ofeach year,commencing December I,2018,and principal shall be due and payable in installments in the amounts shown on the Principal Payment Schedule,attached hereto as Exhibit A,on June 1,2019,and annually thereafter on June I in each year until the principal and interest are fully paid,except that the final installments of the entire balance of principal and interest,if not sooner paid,shall become due and payable on June I,2038. Interest shall be computed on the basis of a 360-day year comprised of twelve 30-day months. The City Clerk shall act as Registrar and Paying Agent and may be hereinafter referred to as the"Registrar"or the"Paying Agent." Payment of the principal of and interest on this Bond and premium,if any,shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City at the addresses shown on such registration books. All such payments,except full redemption,shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of this Bond to the Paying Agent. This Bond is one of a series of bonds(the"Bonds")issued by the City to evidence its obligation under a certain Sewer Revenue Loan and Disbursement Agreement,dated the date hereof(the"Agreement")entered into by the City for the purpose of providing funds to pay a portion of the cost of planning,designing and constructing improvements and extensions(the"Project")to the Municipal Sanitary Sewer System of the City(the"Utility"). The Bonds are issued pursuant to and in strict compliance with the provisions of Sections 384.24A and 384.83 of the Code of Iowa,2017,and all other laws amendatory thereof and supplemental thereto,and in conformity with a resolution of the City Council authorizing and approving the Agreement and providing for the issuance and securing the payment of the Bonds(the"Resolution"),and reference is hereby made to the Resolution and the Agreement for a more complete statement as In the source of payment of the Bonds and the rights of the owners of the Bonds. The Bonds are subject to optional redemption by the City at a price of par plus accrued interest(i)on any date with the prior written consent of the Iowa Finance Authority,or(ii)in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty(30)days' notice of redemption by facsimile, e-mail,certified or registered mail to the Iowa Finance Authority(or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. The Bonds are not general obligations of the City but,together with the City's outstanding Sewer Revenue Bond,SRF Series 2012,dated November 16, 2012;Taxable Sewer Revenue Bond,SRF Series 2016,dated September 30,2016;Taxable Sewer Revenue Bond,SRF Series 2018,dated February 16,2018;and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth in the Resolution,are payable solely and only out of the future Net Revenues of the Utility of the City,a sufficient portion of which has been ordered set aside and pledged for that purpose.This Bond is not payable in any manner by taxation,and under no circumstances shall the City be in any manner liable by reason of the failure of the said Net Revenues to be sufficient for the payment of this Bond and the interest thereon, This Bond is fully negotiable but shall be fully registered as to both principal and interest in the name of the owner on the books of the City in the office of the Registrar,after which no transfer shall be valid unless made on said books and then only upon presentation of this Bond to the Registrar,together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The City, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof,premium,if any,and interest due hereon and for all other purposes,and the City,the Registrar and the Paying Agent shall not be affected by any notice to the contrary. And It Is Hereby Certified,Recited and Declared that all acts,conditions and things required to exist,happen and be performed precedent to and in the issuance of the Bonds have existed,have happened and have been performed in due time,form and manner,as required by law,and that the issuance of the Bonds does not exceed or violate any constitu(iunal or statutory limitation or provision. EXHIBIT A PRINCIPAL PAYMENT SCHEDULE Date Date .tune I Amount June I Amount 2019 $235,000 2029 $286,000 2020 $239,000 2030 $292,000 2021 $244,000 2031 $298,000 2022 $249,000 2032 $303,000 2023 $254,000 2033 $310,000 2024 $259,000 2034 $316,000 2025 $264,000 2035 $322,000 2026 $269,000 2036 $328,000 2027 $275,000 2037 $335,000 2028 $280,000 2038 $342,000 LOAN AND DISBURSEMENT AGREEMENT $5,700,000 'TAXABLE SEWER REVENUE BONDS This Loan and Disbursement Agreement (the "Agreement") is made and entered into as of October 19, 2018, by and between the City of Ames, Iowa (the "Participant") and the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa(the"Issuer"). WHEREAS, the Issuer, in cooperation with the Iowa Department of Natural Resources (the "Department"), is authorized to undertake the creation, administration and financing of the Iowa Water Pollution Control Works Financing Program (the "Program") established in Iowa Code Sections 16.131 through 16.135 and Sections 45513.291 through 455B.299, including, among other things, the making of loans to Iowa municipalities for purposes of the Program; and WHEREAS, the Participant desires to participate in the Program as a means of financing all or part of the construction of certain wastewater treatment facilities serving the Participant and its residents; and WHEREAS, to assist in financing the Project (defined herein), the Issuer desires to make a loan to the Participant in the amount set forth in Section 2 hereof; NOW, THEREFORE, the parties agree as follows: Section 1. Definitions. In addition to other definitions set forth herein, the following terms as used in this Agreement shall, unless the context clearly requires otherwise, have the following meanings: (a) "Bonds" shall mean any State Revolving Fund Revenue Bonds that were or in the future are issued by the Issuer for the purpose of providing moneys to finance the Loan to the Participant. (b) "Code" shall mean the Internal Revenue Code of 1986, as amended, and all lawfully promulgated regulations thereunder. (c) "Project" shall mean the particular construction activities approved by the Department and being undertaken by the Participant with respect to its Wastewater Treatment System, as described in the Resolution. (d) "Regulations" shall mean the administrative rules of the Department relating to the Program, set forth in Title 567, Chapter 92 of the Iowa Administrative Code, and the administrative rules of the Issuer relating to the Program set forth in Title 265, Chapter 26 of the lowa Administrative Code. (e) "Resolution" shall mean the resolution of' the Council of the Participant. adopted on October 9. 2018, ,approving and authorizing the execution of this Agreement and the issuance of the Revenue Bond (defined herein). 1 (f) "Wastewater Treatment System" shall mean the wastewater treatment system of the Participant, all facilities being used in conjunction therewith and all appurtenances and extensions thereto, including but not limited to the wastewater treatment system project which the Participant is financing under this Agreement. Section 2. Loan, Purchase of Revenue Bond. The Issuer agrees to purchase a duly authorized and issued sewer revenue bond or capital loan note of the Participant (the "Revenue Bond") in order to make a loan to the Participant, and will disburse proceeds as set forth herein. The Participant agrees to borrow and accept from the Issuer, a loan in the principal amount of $5,700,000 (the "Loan"). The Participant shall use the proceeds of the Loan strictly (a) to finance a portion of the costs of construction of the Project and (b), where applicable, to reimburse the Participant for a portion of the costs of the Project, which portion was paid or incurred in anticipation of reimbursement through the Program and which is eligible for such reimbursement under and pursuant to the Regulations and the Code. Section 3. Disbursements. Proceeds of the Loan shall be made available to the Participant in the form of one or more periodic disbursements as provided in this Section. The Issuer thereafter shall make disbursements of a portion of the Loan for payment of costs of the Project upon receipt of the following: (a) a completed payment request on a form acceptable to and available from the Issuer; (b) current construction payment estimates; (c) engineering service statements; (d) purchase orders or invoices for items not included within other contracts; and (e) evidence that the costs for which the disbursement is requested have been incurred. Solely with respect to the request for the final disbursement of proceeds of the Loan, the Participant shall submit to the Issuer (via the Department), in addition to items (a) through (e) above, a certification of completion and acceptance of the Project by the Participant or evidence of an acceptable settlement if the Project is subject to a dispute between the Participant and any contractor. Disbursements shall be made in a timely fashion following the receipt of the information as set lorth above. Unless otherwise agreed to in writing by the Issuer, funds shall be payable to the Participant via automated clearinghouse system transfer to the account specified by the Participant. 2 Section 4. Completion of Project. The Participant covenants and agrees (i) to exercise its best efforts in accordance with prudent wastewater treatment utility practices to complete the Project; and (ii) to provide from its own fiscal resources all monies, in excess of the total amount of Loan proceeds it receives under the Agreement, required to complete the Project. Section S: Repayment of Loan; Issuance of Revenue Bonds. The Participant's obligation to repay the Loan and interest thereon shall be evidenced by the Revenue Bond in the principal amount of the Loan, complying in all material respects with the Regulations and being in substantially the form set forth in the Resolution. The Revenue Bond shall be delivered to the Issuer as the original purchaser and registered holder thereof at the closing of the Loan. The Revenue Bond shall be accompanied by a legal opinion of bond counsel, in form satisfactory to the Issuer, to evidence the legality, security position and tax-exempt status of interest on the Revenue Bond. The parties agree that a payment of principal of or interest on the Revenue Bond shall be deemed to be a payment of the same on the Loan and a payment of principal of or interest on the Loan shall be deemed to be a payment of the same on the Revenue Bond. Unless otherwise agreed to in writing by the Issuer, all payments of principal and interest due under the Loan shall be made via automated clearinghouse transfer, from an account specified by the Participant. The Revenue Bond shall be dated the date of delivery to the Issuer, with interest and the Servicing Fee (together, the "Interest Rate" as set forth in Section 6 hereof) payable semiannually on June I and December I of each year (unless the resolution authorizing a previous series of outstanding bonds on a parity with the Revenue Bond requires interest to be paid on other interest payment dates, in which case such other dates shall apply) from the date of each disbursement of a part of'the Loan from the Issuer to the Participant (which are initially expected to be on approximately the dates set forth on Exhibit A attached hereto and incorporated herein). The first repayment of principal of the Loan shall be due and payable not later than one year after substantial completion of the Project and payments of principal, interest and the Servicing Fee shall continue thereafter until the Loan is paid in full. Following the final disbursement of Loan proceeds to the Participant, Exhibit A shall be adjusted by the Issuer, with the approval of the Participant, based upon actual disbursements to the Participant under the Agreement. Such revised Exhibit A thereafter shall be deemed to be incorporated herein by reference and made a part hereof and shall supersede and replace that initially attached hereto and to the Revenue Bond. The Revenue Bond shall be subject to optional redemption by the Participant at a price of par plus accrued interest (i) on any date upon receipt of written consent by the Issuer, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any such optional redemption of the Revenue Bond by the Participant may be made from any funds regardless of' source, in whole or from time to time in part, upon not less than thirty (30) days notice of redemption by e-mail, facsimile, certified or registered mail to the Issuer (or any other registered owner of the Revenue Bond). The Revenue Bond is also subject to mandatory redemption in the event the costs of'the Project are less than initially projected, in which case the amount of the Loan shall be reduced to an amount equal to the actual Project costs disbursed. The Participant and the Issuer agree that following such adjustment, the principal amount due under the Revenue Bond shall be automatically reduced'to equal the principal amount of the adjusted Loan. The Revenue Bond and the interest thereon and any additional obligations as may be hereafter issued and outstanding from time to time under the conditions set forth in the Resolution shall be payable solely and only from the Net Revenues (as defined in the Resolution) of the Wastewater Treatment System of the Participant, a sufficient portion of which has been and shall be ordered set aside and pledged for such purpose under the provisions of the Resolution. Neither this Agreement nor the Revenue Bond is a general obligation of the Participant, and under no circumstance shall the Participant be in any manner liable by reason of the failure of the aforesaid Net Revenues to be sufficient to pay the .Revenue Bond and the interest thereon or to otherwise discharge the Participant's obligation hereunder. Section 6. Interest Rate, Initiation Fee and Servicing Fees. (a) The Participant agrees to pay to the Issuer, as additional consideration for the Loan, a loan initiation fee (the "Initiation Fee") equal to one-half of one percent (0.50%) of the amount of the Loan ($28,500), which shall be due and payable on the date of this Agreement. Unless the Issuer shall be otherwise notified by the Participant that the Participant intends to pay such Initiation Fee from other funds,and has received such other finds from the Participant on the date hereof, the Issuer shall be authorized to deduct the full amount of the Initiation Fee from the proceeds of the Loan being made hereunder, and such deduction by the Issuer shall be deemed to be an expenditure by the Participant of the Loan proceeds. (b) The Participant agrees to pay a Loan servicing fee (the "Servicing Fee") to the Issuer in an amount equal to 0.25% per annum of the principal amount of the Loan outstanding. The Servicing Fee shall be paid as described in Section 5 and Section 6(c) hereof. (c) The Loan shall bear interest at 1.75% per annum (the "Rate"). As described in Section 5, payments hereunder shall be calculated based on the Rate plus the Servicing Fee (such 2.00%, the"Interest Rate"). Section 7. Compliance with Applicable Laws, Performance Under Loan Agreement; Rates. The Participant covenants and agrees (i) to comply with all applicable State of Iowa and federal laws, rules and regulations (including but not limited to the Regulations), judicial decisions, and executive orders in the performance of the Agreement and in the financing, construction; operation, maintenance and use of the Project and the Wastewater Treatment System; (ii) to maintain its Wastewater Treatment System in good repair, working order and operating condition: (iii) to cooperate with the Issuer in the observance and performance of their respective duties, covenants, obligations and agreements under the Agreement; (iv) to comply with all terms and conditions of the Resolution; and (v) to establish, levy and collect rents, rates and other charges for the products and services provided by its Wastewater Treatment System. which rents. rates and other charges shall be at least sufficient (A) to meet the operation and maintenance expenses of such Wastewater Treatment System, (B) to produce and maintain Net Revenues at a level not less than 1 10% of the amount of principal and interest on the Revenue Bond and any other obligations secured by it pledge of the Net Revenues falling due in the same 4 year, (C) to comply with all covenants pertaining thereto contained in, and all other provisions of. any bond resolution, trust indenture or other security agreement, if any, relating to any bonds or other evidences of indebtedness issued or to be issued by the Participant, (D) to pay the debt service requirements on any bonds, notes or other evidences of indebtedness, whether now outstanding or incurred in the future, secured by such revenues or other receipts and issued to finance improvements to the Wastewater Treatment System and to make any other payments required by the laws of the State of Iowa, (E) to generate funds sufficient to fulfill the terms of all other contracts and agreements made by the Participant, including, without limitation, the Agreement and the Revenue Bond and (r) to pay all other amounts payable from or constituting a lien or charge on the operating revenues of its Wastewater Treatment System. Section 8. Insurance• Audits,• Disposal of Property. The Participant covenants and agrees (a) to maintain insurance on, or to self-insure, the insurable portions of the Wastewater Treatment System of a kind and in an amount which normally would be carried by private companies engaged in a similar type of business, (b) to keep proper books and accounts adapted to the Wastewater Treatment System, showing the complete and correct entry of all transactions relating thereto, and to cause said books and accounts to be audited or examined by an independent auditor or the State Auditor (i) at such times and for such periods as may be required by the federal Single Audit .Act of 1984, OMB Circular A-]33 or State law, and (ii) at such other- times and for such other periods as may be requested at any time and from time to time by the Issuer (which requests may require an audit to be performed for a period that would not otherwise be required to be audited under State law), and (c) not to sell, lease or in any manner dispose of the Wastewater Treatment System, or any capital part thereof, including any and all extensions and additions which may be made thereto, until the Revenue Bond shall have been paid in full or otherwise discharged as provided in the Resolution; provided, however, that the Participant may dispose of any property which in the judgment of its governing body is no longer useful or profitable to use in connection with the operation of the Wastewater Treatment System or essential to the continued operation thereof. Section 9. Maintenance of Documents; Access. The Participant agrees to maintain its project accounts in accordance with generally accepted accounting principles ("GAAP") as issued by the Governmental Accounting Standards Board, including GAAP requirements relating to the reporting of infrastructure assets. The Participant agrees to permit the Issuer or its duly authorized representative access to all files and documents relating to the Project for purposes of conducting audits and reviews in accordance with any of the Regulations. Section 10. Continuing_Disclosure. As a means of enabling the Issuer to comply with the "continuing disclosure" requirements set forth in Rule 15c2-12 (the "Rule") of the Securities and Exchange Commission, the Participant agrees, during the term of the Loan, to provide the Issuer with (i) the comprehensive audit report of the Participant, prepared and certified by an independent auditor or the State Auditor not later than 180 days after the end of each fiscal year Ibr which the report xas prepared and (ii) such other information and operating data as the Issuer 5 may reasonably request from time to time with respect to the Wastewater Treatment System, the Project or the Participant. The Participant hereby consents to the inclusion of all or any portion of the foregoing information and materials in a public filing made by the Issuer under the Rule. The Participant agrees to indemnify and hold harmless the Issuer, and its officers, directors, employees and agents from and against any and all claims, damages, losses, liabilities, reasonable costs and expenses whatsoever (including attorney fees) which such indemnified party may incur by reason of or in connection with the disclosure of information permitted under this Section; provided that no such indemnification shall be required for any claims, damages, losses, liabilities, costs or expenses to the extent, but only to the extent, caused by the willful misconduct or gross negligence of the Issuer in the disclosure of such information. Section IL. Events of Default. If any one or more of the following events occur, it is hereby defined as and declared to constitute an "Event of Default"under this Agreement: (a) Failure by the Participant to pay, or cause to be paid, any Loan repayment (including the Servicing Fee) required to be paid under this Agreement when due, which failure shall continue for a period of fifteen (15) days. (b) Failure by the Participant to make, or cause to be made, any required payments of principal, redemption premium, if any, and interest on any bonds, notes or other obligations of the Participant (other than the Loan and the Revenue Bond), the payment of which are secured by operating revenues of the Wastewater Treatment System. (c) Failure by the Participant to observe and perform any duty, covenant, obligation or agreement on its part to be observed or performed under the Agreement or the Resolution, other than the obligation to make Loan repayments, which failure shall continue for a period of thirty (30) days after written notice, specifying such failure and requesting that it be remedied, is given to the Participant by the Issuer, unless the Issuer shall agree in writing to an extension of such time prior to its expiration or the failure stated in such notice is correctable but cannot be corrected in the applicable period, in which case the Issuer may not unreasonably withhold its consent to an extension of such time up to one hundred twenty (120) days from the delivery of the written notice referred to above if corrective action is commenced by the Participant within the applicable period and diligently pursued until the Event of Default is corrected. Section 12. Remedies on Default. Whenever an Event of Default shall have occurred and be continuing. the Issues- shall have the right to take any action authorized under the Regulations, the Revenue Bond or this Agreement and to take whatever other action at law or equity may appear necessary or desirable to collect the amounts then due and thereafter to become due under the Agreement or to enforce the performance and observance of any duty, covenant, obligation or agreement of the Participant under the Agreement or the Resolution. 6 Section l3. Amendments. This Agreement may not be amended, supplemented or modified except by a writing executed by all of the parties hereto. Section 14. Termination. The Participant understands and agrees that the Loan may be terminated at the option of the Issuer if construction of the Project has not commenced within one year of the date of execution of this Agreement, all as set forth in the Regulations. Section 15. Rule of Construction. This Agreement is executed pursuant to the provisions of Section 384.24A of the Code of Iowa and shall be read and construed as conforming to all provisions and requirements of that statute. In the event of any inconsistency or conflict between the terms and conditions of the Revenue Bond and this Agreement or the Regulations, the parties acknowledge and agree that the terms of this Agreement or the Regulations, as the case may be, shall take precedence over any such terms of the Revenue Bond and shall be controlling, and that the payment of principal and interest on the Loan shall at all times conform to the schedule set forth on Exhibit A, as adjusted, and the Regulations. Section 16. Federal Requirements. The Participant agrees to comply with all applicable federal requirements including, but not limited to, Davis-Bacon wage requirements and the requirements relating to the use of American iron and steel products. Section 17. Repayment of Planning and Design Loan. The Participant entered into an Interim Loan and Disbursement Agreement with the Issuer to provide funds to pay the costs of planning and designing the Project. The Participant agrees to repay the Interim Loan and Disbursement Agreement on the date of this Agreement. Unless the Participant notifies the Issuer that the Participant intends to repay the Interim Loan and Disbursement Agreement from other funds, and the Issuer has received such other funds from the Participant on the date hereof, the Issuer shall be authorized to deduct the frill amount due under the Interim Loan and Disbursement Agreement from the proceeds of the Loan being made hereunder, and such deduction by the Issuer shall be deemed to be an expenditure by the Participant of the Loan proceeds. 7 IN WITNESS WHEREOF, we have hereunto affixed our signatures all as of the date first above written. CITY OF AMES, IOWA By: Attest: Mayor City Clerk Wanticipant Si1-11-lature Faze to LDA] IN WITLESS WHEREOF, I have hereunto affixed my signature all as of the date first above written. IOWA FINANCE AUTHORITY By: Its: Executive Director IFA Signature Page to LDA] EXHIBIT A ESTIMATED DISBURSEMENTS AND DEBT SERVICE REPAYMENT SCHEDULE A-1 Estimated Amortization Schedule City of Ames Sewer Revenue Bond CS-1920741-01 Loan summary Estimated Draw Schedule Loan Closing Date Oct 19,2018 Initiation Fee- Oct 19,2018 28,500.00 Final Disbursement Date Jan 11,2019 P&D Payoff- Oct 19,2018 318,750.00 SRF Final Maturity Date Jun 1,2038 Estimated Draw#1- Oct 19,2018 3,000,000.00 STATE Loan Period in Years 20 Estimated Draw#2- Nov 16,2018 2,000.000.00 REvolviNG FUND Total Loaned Amount $ 5,700,000.00 Estimated Draw#3- Dec 14,2018 347,75D.00 0.5%Initiation Fee 28,500.00 Net Proceeds to Borrower $ 5,671,500.00 Annual Interest Rate 1,75% Total Interest $ 1,071,100.32 Servicing Fee Rate 0.25% Total Servicing Fees $ 163,014.33 Total Loan Costa $ 1,252,614.65 Held for Final Docs- Jan 11,2019 5,000.00 Total Loaned Amount 5,700,000.00 Payment Beginning Servicing Total Loan Total Annual Debt Ending Date Balance Principal Interest Fee Payment Service Balance Dec 1,2018 3.347.250.00 6,833.97 976.28 7.81D.25 3,347,250.00 Jun 1,2019 5,700,000.00 235,000.00 51,103.85 7,300.55 293,404.40 301,214.65 ... .............._. Dec 1,2019 5,465,000.00 47,818.76 6,831.25 54,650.00 5,466,000.00 Jun 1,2020 5,465,000.00 239.000.00 47.818.75 6,831.26 293,650.00 348,300.00 5,226,000.00 ..... .......... .... . ...__.. ... -.1- - ..._ .._.__....................--......................_................_........-............ Dec 1,2020 5.226,000.00 46,727.50 6,532.50 52,260.00 5,226,000.00 Jun 1,2021 5,226.000:00 244,000.00 45,727.50 6,632.50 296,260.00 348,520.00 4,982,000.00 --......._._......_ .. __.._ ut �.. ._.__.. _. _.....__ _ ._..._-._. _. _.._.... - Dec 1,2021 4,982,000.00 43,592.50 6,227.50 49,820.00 4,082.000.00 Jun 1,2022 4.982,000.00 249,000.00 43,592.50 6,227.50 298,820.00 348,640.00 4.733,000.00 Dec 1,2022 4.733,000.00 41,413.75 5,916.26 47,330.00 4,733,000.00 Jun 1,,2023 4,733,000.00 254,000.00 41,413.75 5,916.25 301,330.00 348,660.00 4,479,000.00 _ __...._... _ ._,._. _ Dec 1,2023 4,479,000.00 39,191.25 5.598.75 44,790.00 4,479,000.00 Jun 1,2024 4,479,000.00 259.000.00 39,191.25 5,698.75 303.790.00 348,580.00 4.220,000.00 .._......_. .... _.._.._.. .... ............ ......_. .. ... .. ........ __....__....I- _.... ..._.. ....... _..................._........ _..... -._.._.. .... Dec 1,2024 4,220,000.00 36,926.00 6,276.00 42,200.00 4,220,000.00 Ju ..............................._--_........................._._............._........-.................._......................................................_........_-..................._..............................._..............................._._..............._.........__.............._................---.._-................_............._... Dec 1,2025 3,956.000.00 34,615.00 4,945.00 39,560.00 3,958,000.00 Jun1,2026 3,956,000.00 ... .... ._._........ .._ .. .. ........_..............._..........._. ...._._....._.. .. .,._.._._ Dec 1,2026 3,687,000.00 32,261.25 4,608.75 36,870,00 3,687,000.00 Jun1,.................... ................ __.._.... ......., ...._. ..... __._..................... ._......._..................._........_._.........__......... _........ Dec 1,2027 3,412,000.00 29,855.00 4.265.00 34,120.00 3,412,000.00 Jun 1,2028 3,412,000.00 280.000.00 29,855.00 4,265.00 314,120.00 348,240.00 3,132,000.00 _.... ......--............................_...,......... ._ . . ................... ...................., ............. -....._......__.........__.._....... ............__._.... Dec 1,2028 3,132,000.00 27,405.00 3,915.00 31,320.00 3.132,000.00 Jun 1,2029 3.132,000.00 286,000.00 27,405.00 3,915.00 317,320.00 348,640.00 2,846,000.00 Dec 1 2029 2,846,000.00 24,902.50 3,557.50 28 460.00 2,846,000.00 Jun 1,2030 2,846,000.00 292,000.00 24,902.50 3,557.50 320,460.00 348,920.00 2,564,000.00 Dec 1,2030 2,554,000.00 22,347.50 3,192.50 25,540.00 2.554.000.00 Jun 1,2031 2,554,000.00 298,000.00 22,347.50 3,192.50 323,540.00 349,080.00 2,266,000.00 Dec 1,2031 2,256.000.00 19,740.00 2,820.00 22,560.00 2,256,000.00 Jun 1,2032 2,256,000.00 3D3,000.00 19,740.00 2,820.00 325,560.00 348,120.00 1,953,000.00 Dec 1,2032 1,953,000.00 17,088.76 2,441.25 19,530.00 1.963,000.00 Jun 1 2033 1,963,000.00 310,000.00 17,088.75 2 441.25 329,530.00 349.060.00 1,643,000.00 .......... ...... .... . .................... .. ............... ..._......_....-----............_. ....._...... ....... Dec 1,2033 1,643,000.00 14,376.25 2.053.75 16,430.00 1,643,000.00 Jun 1 2034 1,643,000.00 316,000.00 14,376.26 2,053.75. 332,430.00 348,860.00 1,327,000.00 _.._._.............................................................._......_..----..._........._..._._...................._..................................._ ..._............_...............---..._..._---....._....._....._..,......._...........................---..._._.................._._._._.. ...__.._._...... Dec 1,2034 1,327,000,00 11,611.25 1.658.76 13,270.00 1,327,000.00 Jun 1,2035 1,327,000.00 322,000.00 11,611.25 1,658.76 335.270.00 348,540.00 1,005,000.00 ..... .. _.- . __......._ . ._.... ... .......... ._. ....... .. _ ....... ......._. Dec 1,2036 1,005,000.00 8,793.76 1,256.25 10,050.00 1.005,000.00 Jun1,2036 1,005.000.00 ..... ..............._......,......... .... ._....................__.-.........----......_................. ..... ....... .._.............._......._ ._..._ ....... ----...._.. Dec 1,2036 677,000.00 5,923.75 846.25 6,770.00 677,000.00 Jun 1,2037 677,000.00 335,000.00 5,923.75 846.25 341,770.00 348,540.00 342,000.00 .._..._..............._....._.._......_.................._......._.._.............-......._.......-._......---.._.......----........-_._.._.._._.._............- .,..................._.....--...........---...,......_..---............._...-.._._..........._...._.........._....................._..............--.................... .__........._.._. Dec 1,2037 342,000.00 2,992.60 427.50 3,420.00 342.000.00 Jun 1,2038 342,000.00 342,000.00 2,992.50 427.50 345,420.00 348,840.00 0.00 INVESTING IN IOWA'S WATER As of 9/2 612 0 1 6 wwwJi Srf.com